Activity-versus variability-based management accounting : a characterization and evaluation of Activity-Based Costing, based on the Variability Accounting System

Part 1 Fundamental features of the variability accounting system: interpretations of and changes in variability accounting principles. Part 2 Fundamental features of the original activity-based costing system: activity-based costing compared with variability accounting the problem within the original activity-based costing system cost registration versus utilization of cost information the scope of costs in the ABC system the original ABC system - conclusion and potential. Part 3 Porter's use of the concepts activities, value chains and cost drivers. Part 4 New developments - from activity-based costing to activity-based profitability analysis: natural versus problem-determined hierarchies. Part 5 Activity-based costing as a basis for calculation and sales price determination - a reformulation.