Service Business Costing

Cost Accounting Approach for the Service Industry

  • Markus B.┬áBaum

Table of contents

  1. Front Matter
    Pages 1-1
  2. Markus B. Baum
    Pages 1-18
  3. Markus B. Baum
    Pages 42-50
  4. Markus B. Baum
    Pages 93-96
  5. Back Matter
    Pages 8-8

About this book


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.


Business Science Costing Approach Value Chain Analysis

Authors and affiliations

  • Markus B.┬áBaum
    • 1
  1. 1.MainzGermany

Bibliographic information

  • DOI
  • Copyright Information Springer Fachmedien Wiesbaden 2013
  • Publisher Name Springer Gabler, Wiesbaden
  • eBook Packages Business and Economics
  • Print ISBN 978-3-8349-4443-6
  • Online ISBN 978-3-8349-4444-3
  • Buy this book on publisher's site