000 02294nam a22003975i 4500
001 978-3-8349-4444-3
003 DE-He213
005 20140220082926.0
007 cr nn 008mamaa
008 120817s2013 gw | s |||| 0|eng d
020 _a9783834944443
_9978-3-8349-4444-3
024 7 _a10.1007/978-3-8349-4444-3
_2doi
050 4 _aHB71-74
072 7 _aK
_2bicssc
072 7 _aBUS000000
_2bisacsh
082 0 4 _a330
_223
100 1 _aBaum, Markus B.
_eauthor.
245 1 0 _aService Business Costing
_h[electronic resource] :
_bCost Accounting Approach for the Service Industry /
_cby Markus B. Baum.
264 1 _aWiesbaden :
_bSpringer Fachmedien Wiesbaden :
_bImprint: Springer Gabler,
_c2013.
300 _aXX, 124 p. 34 illus.
_bonline resource.
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
347 _atext file
_bPDF
_2rda
505 0 _aIntroduction.- 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.
520 _aService 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.
650 0 _aEconomics.
650 1 4 _aEconomics/Management Science.
650 2 4 _aEconomics/Management Science, general.
710 2 _aSpringerLink (Online service)
773 0 _tSpringer eBooks
776 0 8 _iPrinted edition:
_z9783834944436
856 4 0 _uhttp://dx.doi.org/10.1007/978-3-8349-4444-3
912 _aZDB-2-SBE
999 _c99025
_d99025