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Rekenaarkostetoedeling: 'n gevallestudie

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dc.contributor.author Van Jaarsveld D en
dc.date.accessioned 2016-09-22T07:16:08Z
dc.date.available 2016-09-22T07:16:08Z
dc.date.submitted 1996 en
dc.identifier.uri http://hdl.handle.net/20.500.11892/9453
dc.description.abstract The accurate allocation of costs to different products and services in the information technology organisation is an unsolved problem. The consequences of inaccurate cost allocation can be seen in the profits of Datavia, a service unit within Transnet. Datavia has to recover costs from the business units in the group to increase their competitive advantage. To rectify the problem, the factors determining the costs are investigated and the cost allocation method which will overcome the problems is proposed. This proposed method is discussed with the aid of an example and the implementation plan is drawn up to convert the proposal to reality. Activity based costing is the appropriate allocation method for improving the accuracy of service and product prices. Activity based costing identifies and quantifies activities and uses activity cost drivers as a basis for attributing costs to products. Datavia uses the conventional method of allocating costs to products and services. Traditional cost accounting has led to the erroneous perception that non-volume-related costs are fixed. With activity based costing this perception will change. The comparison between the conventional and the activity based costing methods highlights the advantages of using activity based costing in an information technology organisation. Budgeting is a cornerstone in organisational planning and control. Price and cost are equal in the internal service organisation. Modern effective accounting systems support every business decision. Cost calculations are done according to a predefined organisational structure and cost structure. Successful implementation of activity based costing depends firstly on establishing a clear purpose for the exercise. Management commitment and ownership at all levels are critical to success. en
dc.language Afrikaans en
dc.subject Accounting en
dc.subject Cost Accounting en
dc.title Rekenaarkostetoedeling: 'n gevallestudie en
dc.type Masters degree en
dc.description.degree MCom en


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