Cost Accounting In The Service Industry PDF Download
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Author | : Markus B. Baum |
Publisher | : Springer Science & Business Media |
Total Pages | : 136 |
Release | : 2012-08-17 |
Genre | : Business & Economics |
ISBN | : 3834944440 |
Download Service Business Costing Book in PDF, ePub and Kindle
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.
Author | : Veda Malagatti |
Publisher | : Cambridge Scholars Publishing |
Total Pages | : 170 |
Release | : 2020-08-11 |
Genre | : Business & Economics |
ISBN | : 1527557952 |
Download Costing for the Service Industry Book in PDF, ePub and Kindle
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.
Author | : Otto B. Martinson |
Publisher | : |
Total Pages | : 0 |
Release | : 1994 |
Genre | : Cost accounting |
ISBN | : |
Download Cost Accounting in the Service Industry Book in PDF, ePub and Kindle
Author | : John Dearden |
Publisher | : |
Total Pages | : 9 |
Release | : 1978 |
Genre | : Cost accounting |
ISBN | : |
Download Cost Accounting Comes to Service Industries Book in PDF, ePub and Kindle
Author | : Otto B. Martinson |
Publisher | : National Assn of Accountants |
Total Pages | : 124 |
Release | : 1994-01-01 |
Genre | : Cost accounting |
ISBN | : 9780866412285 |
Download Cost Accounting in the Service Industry Book in PDF, ePub and Kindle
Author | : Wojciech Sadkowski |
Publisher | : Routledge |
Total Pages | : 211 |
Release | : 2022-05-17 |
Genre | : Business & Economics |
ISBN | : 1000610861 |
Download Quality Management and Accounting in Service Industries Book in PDF, ePub and Kindle
The process of globalisation in world markets, and the growing number of enterprises competing with one another in terms of the products and services they offer, naturally leads to the improved efficiency of management systems. Efficiency is required in order for these entities to maintain competitiveness. To assess the efficiency of their management systems, enterprises use quality cost calculation. This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies. The book consists of six chapters that present both a theoretical and an empirical part. In the theoretical part, the following issues are discussed: quality costs; the evolution of quality cost calculation; quality cost calculation models and their applications to date; and the specific way in which service companies operate. The practical part presents the authors' model of quality cost calculation along with the adopted assumptions and cost structure, as well as the research methodology and verification of the use of the developed model in a selected service company. The research gives credence to the role and importance of this tool in economic practice. The book will be desired reading by both theoreticians and practitioners of quality management and accounting. It is also a valuable resource for master’s and doctoral students wishing to broaden their knowledge of quality costs and their calculation in the fields of economics and management. The Open Access version of this book, available at http://www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license.
Author | : Kenneth W. Boyd |
Publisher | : John Wiley & Sons |
Total Pages | : 419 |
Release | : 2013-02-11 |
Genre | : Business & Economics |
ISBN | : 1118453816 |
Download Cost Accounting For Dummies Book in PDF, ePub and Kindle
The easy way to get a grip on cost accounting Critical in supporting strategic business decisions and improving profitability, cost accounting is arguably one of the most important functions in the accounting field. For business students, cost accounting is a required course for those seeking an accounting degree and is a popular elective among other business majors. Cost Accounting For Dummies tracks to a typical cost accounting course and provides in-depth explanations and reviews of the essential concepts you'll encounter in your studies: how to define costs as direct materials, direct labor, fixed overhead, variable overhead, or period costs; how to use allocation methodology to assign costs to products and services; how to evaluate the need for capital expenditures; how to design a budget model that forecast changes in costs based on expected activity levels; and much more. Tracks to a typical cost accounting course Includes practical, real-world examples Walks you though homework problems with detailed, easy-to-understand answers If you're currently enrolled in a cost accounting course, this hands-on, friendly guide gives you everything you need to master this critical aspect of accounting.
Author | : Mitchell Franklin |
Publisher | : |
Total Pages | : 746 |
Release | : 2019-02-14 |
Genre | : |
ISBN | : 9781680922943 |
Download Principles of Accounting Volume 2 - Managerial Accounting Book in PDF, ePub and Kindle
A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author | : Barbara Gemmill-Herren |
Publisher | : Routledge |
Total Pages | : 248 |
Release | : 2021-06-22 |
Genre | : Business & Economics |
ISBN | : 1000389987 |
Download True Cost Accounting for Food Book in PDF, ePub and Kindle
This book explains how True Cost Accounting is an effective tool we can use to address the pervasive imbalance in our food system. Calls are coming from all quarters that the food system is broken and needs a radical transformation. A system that feeds many yet continues to create both extreme hunger and diet-related diseases, and one which has significant environmental impacts, is not serving the world adequately. This volume argues that True Cost Accounting in our food system can create a framework for a systemic shift. What sounds on the surface like a practice relegated to accountants is ultimately a call for a new lens on the valuation of food and a new relationship with the food we eat, starting with the reform of a system out of balance. From the true cost of corn, rice and water, to incentives for soil health, the chapters economically compare conventional and regenerative, more equitable farming practices in and food system structures, including taking an unflinching look at the true cost of cheap labour. Overall, this volume points towards the potential for our food system to be more human-centred than profit-centred and one that has a more respectful relationship to the planet. It sets forth a path forward based on True Cost Accounting for food. This path seeks to fix our current food metrics, in policy and in practice, by applying a holistic lens that evaluates the actual costs and benefits of different food systems, and the impacts and dependencies between natural systems, human systems, agriculture and food systems. This volume is essential reading for professionals and policymakers involved in developing and reforming the food system, as well as students and scholars working on food policy, food systems and sustainability.
Author | : Catherine Stenzel |
Publisher | : John Wiley & Sons |
Total Pages | : 289 |
Release | : 2003-01-24 |
Genre | : Business & Economics |
ISBN | : 0471445096 |
Download Essentials of Cost Management Book in PDF, ePub and Kindle
An accessible, practical survey of cost management methods Essentials of Cost Management provides an unbiased survey and explanation of the cost management approaches and methods currently available for immediate application in day-to-day activities. Rather than advocate a particular method, this book assists readers in choosing the best approach or blend of cost management strategies to address specific business problems. The expert authors also discuss cutting-edge topics such as target costing, capacity management, and activity-based costing/management.