Costing For The Service Industry

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Costing For The Service Industry

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Author : Veda Malagatti
language : en
Publisher: Cambridge Scholars Publishing
Release Date : 2020-08-11

Costing For The Service Industry written by Veda Malagatti and has been published by Cambridge Scholars Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-08-11 with Business & Economics categories.

A significant and innovative feature of this textbook is its detailed insights into the use of costing methodology for practical implications. It will serve to foster the reader’s analytical and critical thinking skills, and it highlights both traditional and the most current practices of costing methodology using real examples drawn from the service industry. Its methodological focus will allow the reader to understand the introduction of relevant costs, their functions and their behavior towards uses and limitations of cost allocations.

Service Business Costing

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Author : Markus B. Baum
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-08-17

Service Business Costing written by Markus B. Baum and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-17 with Business & Economics categories.

​ 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.

Cost Accounting In The Service Industry

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Author : Otto B. Martinson
language : en
Publisher:
Release Date : 1994

Cost Accounting In The Service Industry written by Otto B. Martinson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Cost accounting categories.

Activity Based Costing In Service Industries

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Author : William Rotch
language : en
Publisher:
Release Date : 1990

Activity Based Costing In Service Industries written by William Rotch and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with categories.

Activity Based Costing In A Service Organization

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Author : Frank W. Spence
language : en
Publisher:
Release Date : 1993

Activity Based Costing In A Service Organization written by Frank W. Spence and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with categories.

Relative to the research on activity-based costing in manufacturing environments, very little research has been done in service organizations. This thesis is a comparative analysis of a traditional cost accounting system with an activity-based cost accounting system in a medium-sized mass transit system. The purpose of the analysis was to determine whether activity-based accounting techniques can effectively be applied in a service industry. In addition, a goal for the thesis was to determine which costing system reports a more precise estimate of the cost of the output. The author concluded that an activity-based system does provide a more precise estimate of the output costs.

Cost Accounting Comes To Service Industries

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Author : John Dearden
language : en
Publisher:
Release Date : 1978

Cost Accounting Comes To Service Industries written by John Dearden and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Cost accounting categories.

Activity Based Costing In A Service Organization

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Author : Frank W. Spence
language : en
Publisher:
Release Date : 1993

Activity Based Costing In A Service Organization written by Frank W. Spence and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with categories.

Relative to the research on activity-based costing in manufacturing environments, very little research has been done in service organizations. This thesis is a comparative analysis of a traditional cost accounting system with an activity-based cost accounting system in a medium-sized mass transit system. The purpose of the analysis was to determine whether activity-based accounting techniques can effectively be applied in a service industry. In addition, a goal for the thesis was to determine which costing system reports a more precise estimate of the cost of the output. The author concluded that an activity-based system does provide a more precise estimate of the output costs.

The Growth Of Service Industries

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Author : Thijs ten Raa
language : en
Publisher: Edward Elgar Pub
Release Date : 2001-01-01

The Growth Of Service Industries written by Thijs ten Raa and has been published by Edward Elgar Pub this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-01-01 with Business & Economics categories.

'. . . the main benefit of the Growth of Service Industries is that it deals with one of the key issues in the modern economy. Policymakers struggle with the problematic question of whether to limit public service budgets as costs for their provision rise. Economists are perplexed by the interplay of slow service and fast goods productivity growth and wonder why the demand for services is so persistent. In that respect at least, the Growth of Service Industries is intended for use by both policymakers and economists and serves as a useful introduction to service productivity analysis.' - Frederic Jallat, International Journal of Service Industry Management 'This book includes a collection of articles that every student of the dynamics of growth of service industries in industrialized economies will want to read.' - Rene Durand, Economic Systems Research Problems arise if budgets for services are held constant whilst prices rise. Education, cultural activities and health services are under constant budgetary pressure. the authors argue that the price of commodities is linked to demand and price increases would therefore seem to threaten the very existence of these services. the paradox of these services is that in spite of their exploding costs, demand persists.

Cost Allocation In A Service Industry

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Author : Prakash Deo
language : en
Publisher:
Release Date : 2018

Cost Allocation In A Service Industry written by Prakash Deo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.

This article evaluates a firm's service cost structure and the associated cost allocation methodology and its impact on pricing strategy, which manifests in revenues or market share, profitability, and customer satisfaction. We discuss a cost allocation methodology which will be useful in conjunction with other marketing tools in development of a pricing structure for a firm's services against the backdrop of dynamic market conditions and with the goal of maximizing shareholder value.

Profit Costing And Pricing For Services

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Author : James Salvate
language : en
Publisher:
Release Date : 1987

Profit Costing And Pricing For Services written by James Salvate and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Costs, Industrial categories.