Owing to the implementation of the production of an ever growing number of batches, organisations create more indirect costs, the management of which is more complex than that of direct costs. As a solution to this, more appropriate methods of overall management of an organisation have appeared, which also include methods for more precise indirect costing. Alongside this, an idea of organisation management based on activity components has been developed, as well as a compatible idea of activity based costing.
In this thesis, the extension of activity based costing is presented, as well as its use in a real business process, with an enclosed result analysis.
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