Further development of the processes and methods for activity-based costing according to source. Creation of a decision template and associated working tools for the activity-based cost enquiry.
Supplement
On the basis of the business processes and past activity-based cost surveys, an analysis is first produced regarding the work involved and the significance for the status quo. As a second step, the to-be status and its targeted development are described.
Subject description
The existing activity-based costing should be developed further and in a targeted way for significance. For this purpose, firstly valid standards and principles for process-cost accounting are considered, and secondly the requirements and wishes of the customer. The objective is to relieve the burden on and provide support to the people responsible for the cost center as effectively as possible.