Service Business Costing Cost Accounting Approach for the Service In
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 pr
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Markus B. Baum
Service Business Costing Cost Accounting Approach for the Service Industry Foreword by Dr. Kerry Sullivan
RESEARCH
Markus B. Baum Mainz, Germany
MBA Dissertation, University of Surrey, England, 2012
ISBN 978-3-8349-4443-6 DOI 10.1007/978-3-8349-4444-3
ISBN 978-3-8349-4444-3 (eBook)
Library of Congress Control Number: 2012947016 The Deutsche Nationalbibliothek lists this publication in the Deutsche Nationalbibliografie; detailed bibliographic data are available in the Internet at http://dnb.d-nb.de. Springer Gabler © Springer Fachmedien Wiesbaden 2013 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. Exempted from this legal reservation are brief excerpts in connection with reviews or scholarly analysis or material supplied specifically for the purpose of being entered and executed on a computer system, for exclusive use by the purchaser of the work. Duplication of this publication or parts thereof is permitted only under the provisions of the Copyright Law of the Publisher’s location, in its current version, and permission for use must always be obtained from Springer. Permissions for use may be obtained through RightsLink at the Copyright Clearance Center. Violations are liable to prosecution under the respective Copyright Law. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. While the advice and information in this book are believed to be true and accurate at the date of publication, neither the authors nor the editors nor the publisher can accept any legal responsibility for any errors or omissions that may be made. The publisher makes no warranty, express or implied, with respect to the material contained herein. Printed on acid-free paper Springer Gabler is a brand of Springer DE. Springer DE is part of Springer Science+Business Media. www.springer-gabler.de
Foreword The costs associated with service provision are often problematic especially in areas where there is significant pressure on pricing. With a growing emphasis on outcomes pricing, the need to understand and control the costs that arise is paramount. Service companies often have high overheads and traditional costing methodologies are not providing adequate solutions in an outcomes based environment. In using a value chain analysis approach this thesis offers an insight into a more efficient method of dealing with the real costs of a project. The core of the content after a brief examinatio
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