Referenzmodell für die prozesskostenorientierte Abrechnung von Logistikdienstleistungen

Translated title of the contribution: Reference Model for Transactional Calculation of Logistics Services

Valentin Furlan

Research output: ThesisMaster's Thesis


One factor in a company's competitiveness is knowledge of its expenses. The overhead costs of a company are of particular interest. In conventional cost accounting systems, these are allocated on a general basis using percentage overhead rates, but this is increasingly being questioned. One approach to transparently allocate overhead costs is a process-based view and distribution by means of activity-based costing. However, its implementation is considered to be very complex. The aim of this master thesis is to reduce the effort for the development of an activity-based costing through the use of a reference model. It is determined what a corresponding reference model could look like. For this purpose, the concept of an activity-based costing for Siemens Mobility GmbH is developed based on a literature review. For the warehouse an activity-based costing will be developed. The basics of this, including process design and reference models, are developed in the literature review. An existing reference model for activity-based costing is identified and partially extended. Standard processes of the warehouse are proposed for the extension of the model. These are used in the initial phase in the development of an activity-based costing. This is to support the start in this phase. This reference model is used as an aid in the creation of the activity-based costing. Finally, a comparison is made between the activity-based costing system that has been created and the reference model that has been used. The various aspects of the reference model are compared with the concept and the development phases of activity-based costing and checked for their usage. The comparison shows that the reference model supports the creation of activity-based costing. The different aspects of the reference model are used and provide a helpful structure. In addition, the proposed extension of the existing reference model provides support in the initial phase. The identification of relevant processes is facilitated by the existence of standard processes. In the future, the reference model could be extended by means of further standard processes from other areas.
Translated title of the contributionReference Model for Transactional Calculation of Logistics Services
Original languageGerman
Awarding Institution
  • Montanuniversität
  • Posch, Wolfgang, Supervisor (internal)
  • Mellor-Blockhaus, Anja, Co-Supervisor (external)
Award date16 Dec 2022
Publication statusPublished - 2022

Bibliographical note

embargoed until 17-11-2027


  • Reference Model
  • activity-based costing

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