Verursachungsprinzip = principle of causation (Schäfer)

Ich denke hier ist gemeint, dass die Zurechnung auf Basis von Kostenstellen /Kostenträgern vorgenommen wird. (Kostenrechnung)

Exhibit 13-2
Criteria for Guiding Cost-Allocation Decisions
1. Cause and Effect. Using this criterion, managers identify the variable or variables that cause resources to be consumed. For example, managers may use hours of testing as the variable when allocating the costs of a quality-testing area to products. Cost allocations based on the cause-and-effect criterion are likely to be the most credible to operating personnel.
2. Benefits received
3. Fairness or equity
4. Ability to bear

Exhibit 13-2 pesents four criteria used to guide decisions related to cost allocation. These decisiosn include both the number of indirect-cost pools and the cost allocation base for each indirect cost pool Managers must first choose the primary purpose for a particular cost allocation and then select the apropriate cirterion to implement the allocation. This book emphasizes the superiority of the cause-and-effect and the benefits-received criteria, especially when the purpose for cost allocation is related to economic decisions or motivation.

The above is from Cost Accounting, A Managerial Emphasis, by Horngren, Foster, Datar. If you need the descriptions of the other 3 criteria, let me know, and I will send.
HTH!