Activity- versus variability-based management accounting: a characterization and evaluation of activity-based costing, based on the variability accounting system, including some reformulations of both systems
Jurist- og Økonomforbundets Forlag/DJØF Publishing, 1993 - Business & Economics - 160 pages
The book gives a theoretical and practice-oriented analysis of ABC and variability accounting. It introduces for the first time to the Englishlanguage literature the merits of an updated version of variability accounting, a well-known cost-accounting system widely used throughout Scandinavia. In particular, variability accounting emphasizes cost classification as a vehicle for a practical and systematic method of cost accumulation, the book critically examines activity-based costing systems and their underlying principles, setting forth the potential improvements which can be achieved from an integration of the two systems.
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List of Figures ll
Fundamental Features of the Original ActivityBased
Porters Use of the Concepts Activities Value Chains
3 other sections not shown
ABC calculation ABC system ABP Analysis absolute divisibility Activity-Based Costing actual allocation base altemative attributes basis batch costs budget capacity utilization chapter chart of accounts classiﬁcation object concemed consumption costs Contribution margin analysis contribution margin layout Cooper & Kaplan Cooper and Kaplan cost accounts cost consumption Cost Drivers cost objectives Cost Systems difﬁcult distribution channel economic ex ante calculation ex post calculation example factors of production ﬁnished products ﬁrst ﬁxed identiﬁed input inspiration analysis machine class material movements measure number of setups number of units objectives dimension opportunity costs Porter principle problem-determined product costs product group product lines product unit product-sustaining production factor cost resource consumption result sales segments setup costs shown in ﬁgure signiﬁcant speciﬁc statistics stepped contribution hierarchy stepped contribution margin strategic sufﬁcient tender type of ﬁrm type of production unit level Vagn Madsen value chain variability accounting system variability accounting’s variability factor