En analyse af Activity Based Costing og driftsøkonomi som ex ante og ex post information. Del 1.

Abstract

The article identifies differences between the ex ante treatment of costs in an Activity Based Costing (ABC) model and a model based on managerial economics. Under the ex ante model, ABC operates with both a consumption model and a spending model in activity-based budgeting. A numerical example is used to examine the significant differences between the models during periods of idle as well as scarce capacity in cases where costs are non-linear and, in practice, a compromise on the “ideal managerial economics” model is warranted.