Service Business Costing is popular PDF and ePub book, written by Markus B. Baum in 2012-08-17, it is a fantastic choice for those who relish reading online the Business & Economics genre. Let's immerse ourselves in this engaging Business & Economics book by exploring the summary and details provided below. Remember, Service Business Costing can be Read Online from any device for your convenience.
Service Business Costing Book PDF Summary
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.
Detail Book of Service Business Costing PDF
- Author : Markus B. Baum
- Release : 17 August 2012
- Publisher : Springer Science & Business Media
- ISBN : 9783834944443
- Genre : Business & Economics
- Total Page : 136 pages
- Language : English
- PDF File Size : 13,6 Mb
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