Aktiwiteitsgebaseerde koste en bestuur in Eskom se brandstofverkrygingsafdeling

This paper reports on an investigation into the possibility of implementing activity‐based costing and activity‐based management in the Fuel Purchases Department of Eskom. This Department purchases coal from various mines on behalf of ten power stations. The problem is that power stations are charged by the Fuel Purchases Department in accordance with the quantity of coal that is purchased on their behalf and in not accordance with the quantity of work done. Activity‐based costing resolves this problem by using seven cost pools and seven cost drivers to allocate the cost of the Fuel Purchases Department to the power stations. This leads to a more accurate cost allocation and cross‐subsidising between power stations is also eliminated. Activity‐based costing also provides information on activities in the Department. This clears the way for activity‐based management.