Us American Versus German Activity-Based Costing. Effects on Business Decisions Management in Theautomotive Industry

摘要

This paper seeks to describe the role that activity-oriented cost accounting systems, i.e. US American and German activity-based costing, play in the establishment of supply-chainnetworks in the modern automotive industry. These costaccounting systems are the subject of analysis for two reasons: they relatively successfully describe the causality principle between cost drivers and cost objects and represent two different approaches of cost calculation within the activity-oriented concept. Also, the paper attempts to show that the efficiency of these systems is contingent on the value chain activity to which the systems were applied. Although based on identical conceptual frameworks, these systems do not have the same cost allocation purposes in automotive industry.Sa?etakOvaj rad nastoji opisati ulogu koju sustavi obra?una tro?kova utemeljeni na aktivnostima, tj. ameri?ki i njema?ki sustav obra?una tro?kova po aktivnostima imaju u uspostavljanju mre?e opskrbe u suvremenoj automobilskoj industriji. Ovi sustavi obra?una tro?kova su predmet analize iz dva razloga: relativno uspje?no opisuju princip uzro?nosti izmje?u izaziva?a tro?kova i mjesta tro?kova i predstavljaju dva razli?ita pristupa obra?una tro?kova unutar koncepta koji se temelji na aktivnostima. Te?i se dokazivanju da u?inkovitost ovih sistema ovisi od toga u kom podru?ju lanca stvaranja vrijednosti su primjenjeni. Iako se temelje na istom konceptualnom okviru, oni nemaju iste ciljeve obra?una tro?kova u automobilskoj industriji.