Verfügbarkeit: Service Business Costing

Service Business Costing: Cost Accounting Approach for the Service Industry

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Bibliographische Detailangaben
1. Verfasser:	Baum, Markus B. (VerfasserIn)
Format:	Abschlussarbeit Elektronisch E-Book
Sprache:	English
Veröffentlicht:	Wiesbaden Springer Gabler 2013
Schlagworte:	Kostenrechnung Dienstleistungsbetrieb Hochschulschrift
Online-Zugang:	BTU01 FHA01 FHM01 FHN01 FHO01 FHR01 FKE01 FNU01 FWS01 FWS02 HWR01 UBG01 UBM01 UBT01 UBY01 UPA01 Volltext Inhaltsverzeichnis Abstract
Beschreibung:	1 Online-Ressource
ISBN:	9783834944436 9783834944443
DOI:	10.1007/978-3-8349-4444-3

Internformat

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Datensatz im Suchindex

DE-BY-FWS_katkey	498237
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adam_text	SERVICE BUSINESS COSTING / BAUM, MARKUS B. : 2013 TABLE OF CONTENTS / INHALTSVERZEICHNIS INTRODUCTION.-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 DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT. SERVICE BUSINESS COSTING / BAUM, MARKUS B. : 2013 ABSTRACT / INHALTSTEXT 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 DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
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spellingShingle	Baum, Markus B. Service Business Costing Cost Accounting Approach for the Service Industry Kostenrechnung (DE-588)4032592-1 gnd Dienstleistungsbetrieb (DE-588)4012181-1 gnd
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title	Service Business Costing Cost Accounting Approach for the Service Industry
title_auth	Service Business Costing Cost Accounting Approach for the Service Industry
title_exact_search	Service Business Costing Cost Accounting Approach for the Service Industry
title_full	Service Business Costing Cost Accounting Approach for the Service Industry Markus B. Baum
title_fullStr	Service Business Costing Cost Accounting Approach for the Service Industry Markus B. Baum
title_full_unstemmed	Service Business Costing Cost Accounting Approach for the Service Industry Markus B. Baum
title_short	Service Business Costing
title_sort	service business costing cost accounting approach for the service industry
title_sub	Cost Accounting Approach for the Service Industry
topic	Kostenrechnung (DE-588)4032592-1 gnd Dienstleistungsbetrieb (DE-588)4012181-1 gnd
topic_facet	Kostenrechnung Dienstleistungsbetrieb Hochschulschrift
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