| 000 | 02353nam a22004217a 4500 | ||
|---|---|---|---|
| 001 | sulb-eb0025888 | ||
| 003 | BD-SySUS | ||
| 005 | 20160413122552.0 | ||
| 007 | cr nn 008mamaa | ||
| 008 | 120817s2013 gw | s |||| 0|eng d | ||
| 020 |
_a9783834944443 _9978-3-8349-4444-3 |
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| 024 | 7 |
_a10.1007/978-3-8349-4444-3 _2doi |
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| 050 | 4 | _aHD9980-9990 | |
| 072 | 7 |
_aKNS _2bicssc |
|
| 072 | 7 |
_aBUS070080 _2bisacsh |
|
| 082 | 0 | 4 |
_a338.4 _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. |
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| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 347 |
_atext file _bPDF _2rda |
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| 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 | _aBusiness. | |
| 650 | 0 | _aService industries. | |
| 650 | 1 | 4 | _aBusiness and Management. |
| 650 | 2 | 4 | _aServices. |
| 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 | ||
| 942 |
_2Dewey Decimal Classification _ceBooks |
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| 999 |
_c47980 _d47980 |
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