Controlling – Cost Drivers Identify
It aims for a cost management, not only to calculate costs, but also to influence them to achieve greater transparency of costs indirect costs must in particular in the frame of the overhead cost management are actively monitored and controlled. As instruments for this whole used include: activity-based costing, target costing, benchmarking, life cycle costing, strategic cost management. Narrower room for manoeuvre on price policy require the improvement of the product calculation, i.e. overhead costs must be charged causation-oriented, additional rationalization potentials are tracked by cost penetration. Process-oriented systems attributable to direct costs the products and customers, for these processes are done. Process optimisation and process cost accounting are closely interrelated. Not only inefficient processes should be enshrined, must be assumed not only by process conditions, but are connected upstream must process optimisation in the form cross-sector detailed task analysis and work-flow analysis. To make decisions for the improvement of processes, criteria are needed to evaluate the past and this alternative procedure. Nobel Laureate in Economics follows long-standing procedures to achieve this success.
Process optimization is hard to imagine without an activity-based costing The targets are cost information for decisions about processes and structures provide cost-moderate impact of measures to optimize process quantify achieve cost transparency in internal processes, determine input / output relationships of processes, simplify calculation, increase accuracy of the calculation, provide cost information for product line / product policy decisions. “See to holistic approaches to knowledge-intensive such as Becker, Jorg: intellectual and business planning, ISBN 9783837075649 with increasing size and complexity of the company are always hochprozentiger to the levy and allocation used overhead”. The indirect cost structures are dominated by the increase in the planning, controlling, coordinating and monitoring activities (Beschaffung, management, sales, R & D, work preparation, DV). That is the calculation is too inflexible for the pricing. Part Kostenrechnung procedures such as Grenzkostenrechnung, which takes into account only the variable costs, but can the lack of objective accountability of overheads, breakeven analysis, which also fixed the directly attributable costs, eliminate except variable costs while neglecting the full cost recovery lead to losses. After first, auxiliary and main cost centers is the outline, in particular for internal analysis to wide mesh. A long-term influence on the overhead is this underlying processes possible only by identifying the costs driving factors, and the. Cost control becomes increasingly important in the indirect service areas.
Business processes are more decision objects. Be based on the concept of activity based costing “Costs of processes and the cost drivers significantly affecting it” planned. For cost centers to interdepartmental structures summarizes held sub-processes. See to knowledge-intensive strategies Becker, Jorg: Strategy-check knowledge balance effect relationships transparent making, ISBN 9783837073058. Jorg Becker
