Service Business Costing (Record no. 50766)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02327nam a22004215i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 978-3-8349-4444-3 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20200420211742.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 120817s2013 gw | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9783834944443 |
| -- | 978-3-8349-4444-3 |
| 082 04 - CLASSIFICATION NUMBER | |
| Call Number | 338.4 |
| 100 1# - AUTHOR NAME | |
| Author | Baum, Markus B. |
| 245 10 - TITLE STATEMENT | |
| Title | Service Business Costing |
| Sub Title | Cost Accounting Approach for the Service Industry / |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | XX, 124 p. 34 illus. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Remark 2 | 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. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | 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. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://dx.doi.org/10.1007/978-3-8349-4444-3 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | eBooks |
| 264 #1 - | |
| -- | Wiesbaden : |
| -- | Springer Fachmedien Wiesbaden : |
| -- | Imprint: Springer Gabler, |
| -- | 2013. |
| 336 ## - | |
| -- | text |
| -- | txt |
| -- | rdacontent |
| 337 ## - | |
| -- | computer |
| -- | c |
| -- | rdamedia |
| 338 ## - | |
| -- | online resource |
| -- | cr |
| -- | rdacarrier |
| 347 ## - | |
| -- | text file |
| -- | |
| -- | rda |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Business. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Service industries. |
| 650 14 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Business and Management. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Services. |
| 912 ## - | |
| -- | ZDB-2-SBE |
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