Activity-based costing as a support of medium-term decisions in forest enterprises
1998
Koepke, D. | Hecker, M.
By an interview of experts in a forest enterprise detailed schedules for six silvicultural operations (thinning, clearing, artificial formation of a stand, cleaning in a young stand, first pruning, second pruning) were establishedaccording to the principles of activity-based costing. Each schedule was composed of main activities and partial activities with appropriate cost-drivers. The cost of every partial activity was estimated corresponding to the number of required costdrivers. In this way a specific part of overhead costs could exactly be related to well defined steps of production. This was a basic requirement for any further checking of economic efficiency. The decrease of activity-based costs with growing size of silvicultural operations could be illustrated. Some partial activities, which showed a lack of efficency were identified. The practical use of activity-based costing in forest enterprises was suggested.
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