Activity Orientation of Cost Accounting According to Gutenberg : Fundamental Principles of a Dynamic Activity-based Marginal Costing

摘要: The activity orientation of cost accounting is a relatively new and frequently discussed development. Over time, this has resulted in numerous variants activity-based costing2 which, Germany, are described as “Prozeskostenrechnung“3/4. Most these systems work on absorption basis. The not fact new. Gutenberg developed an for financial analysis many years ago5. In contribution necessary modifications extensions Gutenberg’s system presented so that, adopting existing structures, marginal costing. The basic processes identified by integrated objects centre accounting. Decisive allocation determinants. They categorised according to the time-period which they can be modified. resulting effects shown. A decision-oriented dynamic costing last section. It improves planning fixed costs extends range application unit