the Activity-based costing (PCR), internationally known as Activity-Based Costing (ABC), is a cost accounting method that aims to allocate overheads to products or services in a more cause-related manner than traditional methods. Instead of flat overhead rates, PCR identifies the individual activities (processes) in the indirect areas of the company (e.g. "process order", "check invoice"). The costs of these processes are then allocated to the end products based on so-called cost drivers, such as the number of orders or invoices. The result is a much more transparent and accurate product costing that reveals which products actually use which areas of overheads. The introduction of a PBR requires a detailed database covering all company processes. Centralised data management is therefore one of the major Advantages of ERP software as a basis. As the standard functions of many ERP systems do not map full activity-based costing, this functionality is often provided by specialised controlling modules from add-ons such as the Versino Financial Suite provided.
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