Service Business Costing Cost Accounting Approach for the Service Industry /

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 acc...

Πλήρης περιγραφή

Λεπτομέρειες βιβλιογραφικής εγγραφής
Κύριος συγγραφέας: Baum, Markus B. (Συγγραφέας)
Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
Γλώσσα:English
Έκδοση: Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2013.
Θέματα:
Διαθέσιμο Online:Full Text via HEAL-Link
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100 1 |a Baum, Markus B.  |e author. 
245 1 0 |a Service Business Costing  |h [electronic resource] :  |b Cost Accounting Approach for the Service Industry /  |c by Markus B. Baum. 
264 1 |a Wiesbaden :  |b Springer Fachmedien Wiesbaden :  |b Imprint: Springer Gabler,  |c 2013. 
300 |a XX, 124 p. 34 illus.  |b online resource. 
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505 0 |a 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. 
520 |a 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. 
650 0 |a Business. 
650 0 |a Service industries. 
650 1 4 |a Business and Management. 
650 2 4 |a Services. 
710 2 |a SpringerLink (Online service) 
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776 0 8 |i Printed edition:  |z 9783834944436 
856 4 0 |u http://dx.doi.org/10.1007/978-3-8349-4444-3  |z Full Text via HEAL-Link 
912 |a ZDB-2-SBE 
950 |a Business and Economics (Springer-11643)