Ebook Service business costing: Cost accounting approach for the service industry

Ebook "Service business costing: Cost accounting approach for the service industry" 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. 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.

Từ khóa: Service business costing, Cost accounting, The service industry, Value chain analysis, Service profit chain analysis, Absorption costing model, Job order costing model