ENGLISH

Service Business Costing: Cost Accounting Approach for the Service Industry

By Markus B. Baum (auth.)

Book information

Publisher
Gabler Verlag
Year
2013
ISBN
978-3-8349-4443-6, 978-3-8349-4444-3
DOI
10.1007/978-3-8349-4444-3
Language
english
Format
PDF
Filesize
1 MB (1425816 bytes)
Edition
1
Pages
124\136
Orientation
yes
Scanned
yes
Time added
2013-10-27 02:58:35
Economics/Management Sciencegeneral

Description

​ 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.

Similar books

Internationales Wörterbuch der Lederwirtschaft / International Dictionary of the Leather and Allied Trades / Dictionnaire International des Cuirs et Peaux et de leurs Dérivés / Vocabulario Internacional de la Industria y del Comercio de Cueros / Vocabolario Internazionale dell’Industria e del Commercio del Cuoio: Deutsch — Englisch — Französisch — Spanisch — Italienisch / German — English — French — Spanish — Italian / Allemand — Anglais — Français — Espagnol — Italien / Alemán — Inglés — Francés — Español — Italiano / Tedesco — Inglese — Francese — Spagnolo — Italiano

Internationales Wörterbuch der Lederwirtschaft / International Dictionary of the Leather and Allied Trades / Dictionnaire International des Cuirs et Peaux et de leurs Dérivés / Vocabulario Internacional de la Industria y del Comercio de Cueros / Vocabolario Internazionale dell’Industria e del Commercio del Cuoio: Deutsch — Englisch — Französisch — Spanisch — Italienisch / German — English — French — Spanish — Italian / Allemand — Anglais — Français — Espagnol — Italien / Alemán — Inglés — Francés — Español — Italiano / Tedesco — Inglese — Francese — Spagnolo — Italiano

1951 · PDF