Prozeskostenmodell - eine alternative Verrechnungsmethode für die Dienstleistung der Qualitätssicherung in der Beschaffung

  • Traditional costing methods apply overhead costs of indirect areas to products or production areas based on predetermined overhead rates. Many years ago when the direct costs were high and indirect costs were low any inaccuracy in the charging of overhead costs to products was not significant. Nowadays, the traditional costing method for overhead costs is not suitable for complex manufacturing environment, where goods are produced by smaller customized batches which leads to high proportion of overhead activities – such as quality control – which are not related to the production volume. In this bachelor thesis the author discusses about this relevant problem relating to the department “quality assurance in procurement” of the Heidelberger Druckmaschinen AG. The bachelor thesis contains theoretical basics of the meaning of quality, as well as the principles of quality management systems. The theoretical basics of the activity-based costing are also discussed. Moreover it is important to say that the overhead costs of the “quality assurance in procurement” are reflecting at the same time quality costs. In this way the importance of a cooperation between the controlling department and the quality management in relation to managing quality costs are also displayed. The second part of the bachelor thesis deals with the practical application. To provide a basis, initially, the company, the department “quality assurance in procurement” and the current cost accounting system are displayed. Afterwards all steps to develop a new allocation method by the help of an activity-based costing system are showed and described. Finally, in a short version a key figure model for non-conformity costs is worked out.

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Metadaten
Author:Yaprak Yilmaz
Advisor: Hoch
Document Type:Bachelor Thesis
Language:German
Year of Completion:2015
Year of first Publication:2015
Release Date:2015/11/26
Tag:Materialgemeinkosten; Prozesskostenmodell; Qualitätskosten
Degree Program:IBW - Internationale Betriebswirtschaft
Functional area:Finance & Accounting