The content of the following paragraphs is fruit of the carried out professional experience near the UNITEC High-Tech Industrieprodukte Vertriebs GmbH.
In particular, thanks to give to you that me they have been puttinges to disposition, have been able to second develop to the principles of the Activity Based Costing the calculation of the cost of supplying process and an analysis cost-benefits of the terziarization of supplyings.
The study is based on gives real of a society customer to you of the Unitec, but it can be applied to whichever company of which the book values are known fundamental.
During the understood one it they will come considers you, in the first place, the costs of the inner process of supplying to the company customer of the Unitec.
Subsequently they will be considers the effects you of the activity carried out from the Unitec at first with the participation of the office acquires and then without the last, second participation of this shown modular optical from Unitec that sees it graduates it them terziarization of the supplying process.
Two hypotheses exist however that is to the base of this model:

1. Ripetitività of the process for every ordinazione and every day of the year
2. Absorption of the resources in the cycle of supplying of the products of wraps B and C to low cost (that they constitute 20% of the acquired value of) equal to a 80% of the resources the totals.