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Mar is féidir a fheiceáil i bhFíor 3, úsáidtear an mhodheolaíocht chostála atá bunaithe ar ghníomhaíocht (‘ABC’) chun croíchostais oibriúcháin a leithdháileadh ar na táirgí nó ar na seirbhísí éagsúla sna cuntais rialála (i.e. cuntais Post Danmark a ullmhaítear chun críoch rialála) bunaithe ar anailís ar thionscnamh na gcostas.
As can be seen in Figure 3, the activity-based costing (‘ABC’)-methodology is used to allocate core operational costs to the various products or services in the regulatory accounts (i.e. the accounts of Post Danmark prepared for regulatory purposes) based on an analysis of the origin of the costs.