En analyse af Activity Based Costing og driftsøkonomi som ex ante og ex post information Del 2.

Abstract

In a previous article (Israelsen and Rohde, 2008), we analysed, under ex ante, the differences between ABC and managerial economics based on assumptions of idle as well as scarce capacity. We assumed that all resources had been specified for each activity. Here, this assumption is deviated from with the result that untapped capacity can no longer be calculated unambiguously at activity level. After that, the article goes on to discuss ex post where it is argued that ABC risks distorting the relevant updating of pre-calculations and impairing organisational learning. It is demonstrated that although ABC’s hierarchical cost-benefit analyses do not adhere strictly to the principle of logical correctness, they still leave room for greater flexibility in the design of these analyses as an inspirational basis for managerial actions with a view to future improved profitability.