Activity-based Costing in the sports industry – A case study

Lueg, Rainer

doi:10.2139/ssrn.2657498

Download This Paper

Open PDF in Browser

Add Paper to My Library

Activity-based Costing in the sports industry – A case study

International Journal of Business Strategy, vol. 15, iss. 2, pp. 63-68, 2015

7 Pages Posted: 9 Sep 2015 Last revised: 29 Jul 2021

See all articles by Rainer Lueg

Rainer Lueg

Leuphana University of Lueneburg - Department of Accounting, Business & Management; University of Southern Denmark - Department of Accounting, Business & Management

Date Written: December 1, 2014

Abstract

Modern costing systems such as Activity-based Costing (ABC) gain increasing importance in manufacturing industries that have a high degree of product customization. This is particularly true for the sports industry such as the manufacturing of high-end bicycles. This case study elaborates on use of ABC and budget variance analysis for both better decision-making as well as more insightful performance analysis.

Keywords: Variance analysis; business model; teaching notes; dysfunctional decision making

JEL Classification: M10

Suggested Citation: Suggested Citation

Lueg, Rainer, Activity-based Costing in the sports industry – A case study (December 1, 2014). International Journal of Business Strategy, vol. 15, iss. 2, pp. 63-68, 2015, Available at SSRN: https://ssrn.com/abstract=2657498 or http://dx.doi.org/10.2139/ssrn.2657498