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Service business costing cost accounting approach ... Read More
Electronic resources
Record details
- ISBN: 9783834944436
- ISBN: 3834944440 (electronic bk.)
- ISBN: 9783834944443 (electronic bk.)
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Physical Description:
1 online resource.
remote
electronic resource
- Publisher: Wiesbaden : Springer Gabler, c2013.
Content descriptions
General Note: | Available through EBSCO |
Dissertation Note: | Thesis(MBA)-- University of Surrey, 2012. |
Bibliography, etc. Note: | Includes bibliographical references. |
Formatted Contents Note: | Introduction -- Theoretical background and literature review -- Methodology -- Action research:value chain analysis of the firm -- Design and development of a costing approach -- Conclusion and recommendation. |
Summary, etc.: | 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. |
Search for related items by subject
Subject: | Cost accounting Service industries BUSINESS & ECONOMICS / Accounting / Financial Economics. Economics/Management Science. Cost accounting Service industries |
Genre: | Electronic books. |