Đang chuẩn bị liên kết để tải về tài liệu:
Lecture Management accounting: An Australian perspective: Chapter 6 - Kim Langfield-Smith

Lecture Management accounting: An Australian perspective - Chapter 6 introduce the service costing. After studying this chapter you will be able to understand what are service organisations? Cost classifications in service organisations. | Chapter 6 Service Costing Service organisations organisations that deliver help, utility or care, providing an experience, information or other intellectual content where the majority of the value is intangible rather than residing in any physical products Service vs. manufacturing businesses Most services are intangible Service outputs are often heterogeneous Services are often consumed as they are produced Services are perishable and cannot be stored Other aspects of services Retailers and wholesalers are part of the service sector Different characteristics to most service firms Provide tangible goods as well as services Services are produced outside the service sector Most manufacturing firms provide a service component to their product Upstream and downstream parts of the value chain may produce services Cost classifications in service firms The value chain in service firms continued The value chain in service firms Upstream activities and costs Only large . | Chapter 6 Service Costing Service organisations organisations that deliver help, utility or care, providing an experience, information or other intellectual content where the majority of the value is intangible rather than residing in any physical products Service vs. manufacturing businesses Most services are intangible Service outputs are often heterogeneous Services are often consumed as they are produced Services are perishable and cannot be stored Other aspects of services Retailers and wholesalers are part of the service sector Different characteristics to most service firms Provide tangible goods as well as services Services are produced outside the service sector Most manufacturing firms provide a service component to their product Upstream and downstream parts of the value chain may produce services Cost classifications in service firms The value chain in service firms continued The value chain in service firms Upstream activities and costs Only large firms may have R&D and design activities Downstream activities and costs Marketing and customer support Production and delivery activities and costs Production and delivery may occur simultaneously Direct labour may dominate and material not significant Upstream and downstream costs may be regarded as overhead costs for service costing purposes The value chain of retailers and wholesalers Upstream activities and costs R&D and design unlikely to be relevant Purchasing activities important Production activities and cost The sales transaction and often distribution included Downstream activities and cost Marketing activities, delivery and customer support important Types of service entities Professional services Staffed by professional staff who provide personal services and serve relatively few customers The front office is more important than the back office Examples: medical, legal, accounting, management consulting, and architectural businesses Mass services Involve many