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Analyse des Potentials der Deckungsbeitragsrechnung für die Allgeier ES

  • Allgeier ES has recently bought the company GES. This company focuses on software applications for the public sector. Therefore, the business model of GES differs from the business modell of Allgeier ES. Nevertheless, GES should be integrated into the reporting system of Allgeier under the name Business Unit Public Sector. In scope of this work the requirements for the reporting of the business unit public sector are identified. This thesis deals with the question how the theories of contribution margin accounting can be applied to improve the reporting of Allgeier ES, especially for the new Business Unit Public Sector. It also analyzes if a multi-level contribution margin accounting is necessary. The disadvantages of absorption costing are lined out together with the reason why contribution margin accounting might be the better choice to make short term business decisions. This thesis also describes how the calculation of the hourly cost rate affects the contribution margin for different reporting objects. The profit center and cost center structure also influences the contribution margin. Hence, in scope of this thesis, the effects of the profit and cost center structures on the contribution margin are lined out. This thesis also lines out how the multi-level contribution margin accounting can be applied on a profit center calculation. Additionally, there is a discussion if the company overhead should be allocated to the Business Unit. This Thesis considers the arguments against and for the allocation of company overhead.

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Author:Daniel Alois Schnurr
Advisor:Frank Kramer
Document Type:Bachelor Thesis
Year of Completion:2020
Granting Institution:Hochschule Furtwangen
Date of final exam:2020/03/02
Release Date:2020/05/05
Tag:Margin accounting; Reporting
Page Number:64
Degree Program:IBW - Internationale Betriebswirtschaft
Functional area:Finance & Accounting
Licence (German):License LogoUrheberrechtlich geschützt