VDI 4405 Blatt 2:2003-10
Current
The latest, up-to-date edition.
Activity-based cost analysis in internal logistics - Example
Hardcopy , PDF
German - English
10-01-2003
Preliminary note
Procedure in activity based costing
Step 1 - Identification of the cost centres
involved
Step 2 - Collection of cost data from the
cost distribution sheet
Step 3 - Allocation of the sub-processes and
measurement values to the
cost centres
Step 4 - Determination of the number of
measurement values per time unit
Step 5 - Calculation of the total sub-process
times and total pqi costs per year
Step 6 - Calculation of the process costs
Step 7 - Calculation of the process cost unit rates
Step 8 - Linking of the sub-processes to form
process chains
Step 9 - Calculation of the cost unit rates for
the process chains
Step 10 - Control accounting
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