Service Business Costing Cost Accounting Approach for the Service Industry /

• 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: Business.; Service industries.; Business and Management.; Services.

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...

Πίνακας περιεχομένων:

• 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.