Indkøb og Omkostningsfordeling – ABC i en mellemstor virksomhed

Abstract

Their focus on the underlying relations of cause and effect makes activity-based cost models (ABC) eminently suited for the analysis of changes to a firm’s business model. The design and maintenance of ABC models are, unfortunately, very resource-intensive, which in reality excludes small and medium-sized enterprises from using these tools. The article discusses the considerations made by Dansk Dynekoncept A/S – a mediumsized enterprise – over the establishment of an ABC model in connection with changes in the business model used by the firm. The model was created on the basis of existing data, and this meant that no resourceintensive registration and measurement of new information were needed. Therefore the firm could base the business changes on a more realistic picture of distribution and production costs.