Coverart for item
The Resource Service business costing : cost accounting approach for the service industry, Markus B. Baum ; foreword by Kerry Sullivan

Service business costing : cost accounting approach for the service industry, Markus B. Baum ; foreword by Kerry Sullivan

Label
Service business costing : cost accounting approach for the service industry
Title
Service business costing
Title remainder
cost accounting approach for the service industry
Statement of responsibility
Markus B. Baum ; foreword by Kerry Sullivan
Creator
Subject
Language
eng
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
Cataloging source
BTCTA
http://library.link/vocab/creatorName
Baum, Markus B
Illustrations
illustrations
Index
no index present
LC call number
HF5686.C8
LC item number
B32 2013
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/subjectName
  • Cost accounting
  • Service industries
Label
Service business costing : cost accounting approach for the service industry, Markus B. Baum ; foreword by Kerry Sullivan
Link
Instantiates
Publication
Bar code
31223102590719
Bibliography note
Includes bibliographical references (p. 97-105)
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Introduction
  • Theoretical background and literature review
  • Methodology
  • Action research:value chain analysis of the firm
  • Design and development of a costing approach
  • Conclusion and recommendation
Dimensions
22 cm
Extent
xx, 121 p.
Isbn
9783834944436
Isbn Type
(pbk.)
Lccn
2012947016
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Other physical details
ill.
System control number
  • 802321900
  • (OCoLC)802321900
Label
Service business costing : cost accounting approach for the service industry, Markus B. Baum ; foreword by Kerry Sullivan
Link
Publication
Bar code
31223102590719
Bibliography note
Includes bibliographical references (p. 97-105)
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Introduction
  • Theoretical background and literature review
  • Methodology
  • Action research:value chain analysis of the firm
  • Design and development of a costing approach
  • Conclusion and recommendation
Dimensions
22 cm
Extent
xx, 121 p.
Isbn
9783834944436
Isbn Type
(pbk.)
Lccn
2012947016
Media category
unmediated
Media MARC source
rdamedia
Media type code
n
Other physical details
ill.
System control number
  • 802321900
  • (OCoLC)802321900

Library Locations

    • Main LibraryBorrow it
      100 Larkin Street, San Francisco, CA, 94102, US
      37.779376 -122.415795
Processing Feedback ...