Overview
Publication in the field of economic sciences
Includes supplementary material: sn.pub/extras
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Table of contents (6 chapters)
Keywords
About this book
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.
Authors and Affiliations
About the author
Markus B. Baum wrote his MBA dissertation at the University of Surrey, England.
Bibliographic Information
Book Title: Service Business Costing
Book Subtitle: Cost Accounting Approach for the Service Industry
Authors: Markus B. Baum
DOI: https://doi.org/10.1007/978-3-8349-4444-3
Publisher: Springer Gabler Wiesbaden
eBook Packages: Business and Economics, Business and Management (R0)
Copyright Information: Springer Fachmedien Wiesbaden 2013
Softcover ISBN: 978-3-8349-4443-6Published: 18 August 2012
eBook ISBN: 978-3-8349-4444-3Published: 17 August 2012
Edition Number: 1
Number of Pages: XX, 124
Number of Illustrations: 34 b/w illustrations
Topics: Services