Prof. Dr. C. Berkau
Activity Based Management (ABM) / 05/09/2019
Seite 1

WS 98/99

Re-Examination

January 1999

Task 1 (20 points)

Activity-Based Costing: Please describe the Degression Effect. Explain it by an example with cost data. (Use for example the sales costs for description)

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Task 2 (15 points)

Design the EPC-Meta Model. Use Entity Relationship Model as modeling language. Feel free to use Schlageter/Stucky-Notation (small letters) or Chen-Notation (capital letters) for the description of cardinalities. Use the Entities FUNCTION and EVENT as design basis and start to model the relationship between them. Add the Meta Structure of the function tree-model.

Task 3 (15 points)

Describe the Management Accounting concept. Explain the functions

  • cost category accountion,
  • cost center accounting and
  • cost objective accounting.

Add

  • ABC-Costing

to your concept. Describe completely the dataflow between Management Accounting functions as named arrows. For example, use the arrow from the Cost Category Accounting to Cost Objective Accounting for the description of "Direct Costs". Your model has to describe 5 arrows for minimum including Direct Costs!

Task 4 (15 points)

Design Activity-Based Costing by HIPO-Method.

1st model: Function Tree (three main functions to be described)

2nd model: Input-Process-Output Overview Diagram

Task 5 (5 points)

Cost Category Accounting: Mark cost categories normally to be catogorizied as overheads by 

 personnel costs

 room costs

 material costs

 energy costs

 amortization costs

Task 6 (5 points)

Which companies only use direct costs?

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Task 7 (30 points)

Calculate the following process:

Function / Cost Center / PCR, total / Usage factor / PC,total
F1 / CC1 / 1
F2 / CC1 / 0.5
F3 / CC1 / 1
F4 / CC1 / 1
F5 / CC2 / 2
F6 / CC2 / 2

The calculation of Process Cost Rates is not already complete. Please add missing datas:

CC1:

Function / PAI/PAN / PV / PC / PCR,pai / AR / PCR,total
F1 / PAI / 100 / 1,000
F2 / PAI / 10 / 5,000
F3 / PAI / 20 / 2,000
F4 / PAI / 2,000 / 8,000
F7 / PAN / 4,000

CC2:

Function / PAI/PAN / PV / PC / PCR,pai / AR / PCR,total
F5 / PAI / 1,000 / 30,000
F6 / PAI / 10 / 10,000
F7 / PAN / 10,000

(PCR = Process Cost Rate, PC = Process Costs, PV = Process Volume, AR = Assesment Rate, UF = Usage Factor, pai = process amount induced, pan = process amount neutral)

Task 8 (5 points)

Why do you use the Assesment Rate? What does it mean for your ABC-Results? Which process cost rate do you prefer?

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Task 9 (5 points)

Is the process cost rate good for product calculation? Please explain your answer!

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Task 10 (5 points)

Where do you get information about the process performance of activities in a Cost Center from?

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