Markus B Baum

(Author)

Service Business Costing: Cost Accounting Approach for the Service Industry (2013)Paperback - 2013, 18 August 2012

Service Business Costing: Cost Accounting Approach for the Service Industry (2013)
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Print Length
124 pages
Language
English
Publisher
Springer Gabler
Date Published
18 Aug 2012
ISBN-10
3834944432
ISBN-13
9783834944436

Description

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.

Product Details

Author:
Markus B Baum
Book Edition:
2013
Book Format:
Paperback
Country of Origin:
NL
Date Published:
18 August 2012
Dimensions:
21.01 x 14.81 x 0.79 cm
Genre:
Economic
ISBN-10:
3834944432
ISBN-13:
9783834944436
Language:
English
Location:
Wiesbaden
Pages:
124
Publisher:
Weight:
181.44 gm

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