Contrasting activity-based costing with the German/Dutch cost pool method
This paper describes activity-based costing from the point of view of the German/Dutch cost pool method. The German/Dutch cost pool method is believed to be the practical implementation of German cost theory, which in turn is based on economic theory. It has been argued that in German cost theory, a...
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| Veröffentlicht in: | Management accounting research 1992-06, Vol.3 (2), p.97-117 |
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| container_title | Management accounting research |
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| creator | Boons, Arnick A.M. Roberts, Hanno J.E. Roozen, Frans A. |
| description | This paper describes activity-based costing from the point of view of the German/Dutch cost pool method. The German/Dutch cost pool method is believed to be the practical implementation of German cost theory, which in turn is based on economic theory. It has been argued that in German cost theory, activity costing and cost drivers, although not explicitly mentioned, seem to be incorporated. This suggests that German cost theory would be a useful basis for further analysing the characteristics of ABC. This paper describes the similarities and differences between ABC and German cost theory in general, and more specific its practical implementation: the cost pool method to cost accounting. |
| doi_str_mv | 10.1016/S1044-5005(92)70006-7 |
| format | Article |
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This paper describes the similarities and differences between ABC and German cost theory in general, and more specific its practical implementation: the cost pool method to cost accounting.</description><subject>Accounting</subject><subject>Activity based costing</subject><subject>Cost accounting</subject><subject>cost allocation</subject><subject>Cost allocation methods</subject><subject>cost behaviour</subject><subject>cost theory</subject><subject>Differences</subject><subject>Economic theory</subject><subject>Production capacity</subject><subject>production functions</subject><issn>1044-5005</issn><issn>1096-1224</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1992</creationdate><recordtype>article</recordtype><recordid>eNqFkE9PwzAMxSsEEmPwEZAqDggOZU76J80JoQFj0iQOwDlKE5dm6pqRpEP79nQbJy6cbNm_Zz2_KLokcEeAFJM3AlmW5AD5Dae3DACKhB1FIwK8SAil2fGu_0VOozPvlwPDIeWjaD61XXDSB9N9xlIFszFhm1TSo46VPYy_TWji0GA8Q7eS3eSxD6rZb-O1tW28wtBYfR6d1LL1ePFbx9HH89P79CVZvM7m04dFomgJIUFNdCFrXpXV4KGodVVIVpYoWYagNai6Akprhmml85QyClznpaxInmmVE56Oo-vD3bWzXz36IFbGK2xb2aHtvUhZyjjwdACv_oBL27tu8CYohYIUJIUByg-QctZ7h7VYO7OSbisIiF26Yp-u2EUnOBX7dAUbdPcHHQ6vbgw64ZXBTqE2DlUQ2pp_LvwAcX2Baw</recordid><startdate>19920601</startdate><enddate>19920601</enddate><creator>Boons, Arnick A.M.</creator><creator>Roberts, Hanno J.E.</creator><creator>Roozen, Frans A.</creator><general>Elsevier Ltd</general><general>Elsevier Science Ltd</general><scope>AAYXX</scope><scope>CITATION</scope><scope>8BJ</scope><scope>FQK</scope><scope>JBE</scope></search><sort><creationdate>19920601</creationdate><title>Contrasting activity-based costing with the German/Dutch cost pool method</title><author>Boons, Arnick A.M. ; Roberts, Hanno J.E. ; Roozen, Frans A.</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c280t-ed1d6af9b8b0096fdb6a788ea74e0dd0cfb022f7e3bd5327209d58ab154dc5193</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1992</creationdate><topic>Accounting</topic><topic>Activity based costing</topic><topic>Cost accounting</topic><topic>cost allocation</topic><topic>Cost allocation methods</topic><topic>cost behaviour</topic><topic>cost theory</topic><topic>Differences</topic><topic>Economic theory</topic><topic>Production capacity</topic><topic>production functions</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Boons, Arnick A.M.</creatorcontrib><creatorcontrib>Roberts, Hanno J.E.</creatorcontrib><creatorcontrib>Roozen, Frans A.</creatorcontrib><collection>CrossRef</collection><collection>International Bibliography of the Social Sciences (IBSS)</collection><collection>International Bibliography of the Social Sciences</collection><collection>International Bibliography of the Social Sciences</collection><jtitle>Management accounting research</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Boons, Arnick A.M.</au><au>Roberts, Hanno J.E.</au><au>Roozen, Frans A.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Contrasting activity-based costing with the German/Dutch cost pool method</atitle><jtitle>Management accounting research</jtitle><date>1992-06-01</date><risdate>1992</risdate><volume>3</volume><issue>2</issue><spage>97</spage><epage>117</epage><pages>97-117</pages><issn>1044-5005</issn><eissn>1096-1224</eissn><abstract>This paper describes activity-based costing from the point of view of the German/Dutch cost pool method. 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| fulltext | fulltext |
| identifier | ISSN: 1044-5005 |
| ispartof | Management accounting research, 1992-06, Vol.3 (2), p.97-117 |
| issn | 1044-5005 1096-1224 |
| language | eng |
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| source | Elsevier ScienceDirect Journals |
| subjects | Accounting Activity based costing Cost accounting cost allocation Cost allocation methods cost behaviour cost theory Differences Economic theory Production capacity production functions |
| title | Contrasting activity-based costing with the German/Dutch cost pool method |
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