Carte Service Business Costing Markus Baum

Service Business Costing

Cost Accounting Approach for the Service Industry

Autor: Markus Baum
Limbă: engleză
Legare: Carte broșată
Disponibilitate: În depozitul extern
Expediem în 8-11 zile
471.84 lei
Service firms have high overhead costs which are difficult to assign to individual services. To brin...

Informații despre carte

Autor
Limbă
engleză
Legare
Carte - Carte broșată
Publicat
2012
Pagini
124
EAN
9783834944436
ISBN
3834944432
Enbook ID
01784512
Greutate
197
Dimensiuni
148 x 210 x 9

Descriere completă

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.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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