Service Business Costing

Name: Service Business Costing
Author: Markus B. Baum

Cost Accounting Approach for the Service Industry

Paperback Engels 2012 2013e druk 9783834944436

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Samenvatting

Service firms have high overhead costs which are difficult to assign to individual services. To bring transparency to their value chain, they need costing approaches that help them find their own improvements. Markus B. Baum explores current theory and practice of value chain approaches and cost accounting to develop a costing approach with a suitable instrument for the allocation of fixed and overhead costs for a service firm. He describes the service business costing (SBC) approach. This hybrid-costing model has a hierarchical structure in terms of consolidation and allocates cost and revenues on the lowest hierarchical level possible to ensure that all costs and income are assigned to activities from which they originated.

Specificaties

ISBN13:9783834944436

Taal:Engels

Bindwijze:paperback

Aantal pagina's:124

Uitgever:Springer Fachmedien Wiesbaden

Druk:2013

Hoofdrubriek:Financieel management, Economie

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Inhoudsopgave

Introduction.- Theoretical background and literature review.- Methodology.- Action research: value chain analysis of a consulting firm.- Design and development of a costing approach.- Conclusion and recommendation.