Integral Logistics Management — Operations Management and Supply Chain Management Within and Across Companies

16.8 References

CoSt93 Cokins, G., Stratton, A., Helbling, J., “An ABC Manager’s Primer — Straight Talk on Activity-Based Costing,” Institute of Management Accountants, 1993
Habe08  Haberstock, L., “Kostenrechnung I,” 13. Auflage, Erich Schmidt Verlag, Berlin, 2008
KeBu93Keller, D.E., Bulloch, C., Shultis, R.L., “Management Accountants’ Handbook,” 4th Edition, John Wiley & Sons, New York, 1993
Schm92 Schmid, R., “Activity-based Costing im praktischen Einsatz bei Hewlett Packard,” Practitioners Meeting, Production and Information Management, BWI/ETH Zurich, Nov. 26, 1992


Course sections and their intended learning outcomes

  • Course 16 – Cost Estimating, Job-Order Costing, and Activity-Based Costing

    Intended learning outcomes: Produce a review on costs, cost elements, and cost structures. Explain cost estimating in detail. Describe job-order costing. Disclose activity-based costing.

  • 16.1 Costs, Cost Elements, and Cost Structures

    Intended learning outcomes: Produce an overview on actual, direct, and overhead costs. Differentiate between average costs and standard costs as well as between variable costs and fixed costs. Explain the cost accumulation breakdown that is the cost breakdown structure of a product.

  • 16.2 Cost Estimating

    Intended learning outcomes: Present an algorithm for cost estimation of goods manufactured. Produce a representation of the cost accumulation and an overview of the comprehensive calculation for a product line.

  • 16.3 Job-Order Costing

    Intended learning outcomes: Describe actual quantities and actual costs. Explain cost analysis. Produce an overview on the interface from order management to cost accounting.

  • 16.4 Activity-Based Costing

    Intended learning outcomes: Disclose the limits of traditional product costing. Explain activity-based costing: aim, basic premise, requirements, and technique. Present typical processes (activities) and process variables as well as the activity-based product cost estimation.

  • 16.5 Summary

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