apc – advanced profit control stands for corporate management on the basis of activity based costing.
The activity based costing is connected with planning, management and settlement of overhead costs such as purchasing, warehouse or sales.
The aim is to offset the costs of service in the area of administration and sales as accurately as possible according to the principle of “what costs incurred” for the individual products and services. The result is the true cost of product A, product B, etc.
The name “activity based costing” comes from the fact that all activities along the workflow up to the sold product are based on e.g. unit, hours, patients, etc.