Service Business Costing [electronic resource] :Cost Accounting Approach for the Service Industry / by Markus B. Baum.
by Baum, Markus B [author.]; SpringerLink (Online service).
Material type:
BookPublisher: Wiesbaden : Springer Fachmedien Wiesbaden : 2013.Description: XX, 124 p. 34 illus. online resource.ISBN: 9783834944443.Subject(s): Economics | Economics/Management Science | Economics/Management Science, generalDDC classification: 330 Online resources: Click here to access online | Item type | Current location | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|
| MAIN LIBRARY | HB71-74 (Browse shelf) | Available |
Browsing MAIN LIBRARY Shelves Close shelf browser
| HD28-70 European Retail Research | HF5410-5417.5 Advances in Advertising Research (Vol. III) | HF5410-5417.5 Luxury Marketing | HB71-74 Service Business Costing | HD28-70 Patent Aggregating Companies | HF5415.2-5415.34 Open Evaluation | HF5410-5417.5 Retail Internationalization in Emerging Countries |
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.
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.
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