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The Cost Accounting System in B-to-B Service Companies: Cost Centers or Activity-Based Costing?
GSTF Journal on Business Review
View Archive Info| Field | Value | |
| Title |
The Cost Accounting System in B-to-B Service Companies: Cost Centers or Activity-Based Costing?
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| Creator |
., Antonella Cugini
., Silvia Pilonato |
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| Subject |
Activity-based Costing, Service Companies, Cost Accounting, Service Component.
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| Description |
Service business-to-business (b-to-b) companiesprovide a wide range of services characterized by a high level ofvariability and complexity, very often due to the so called ‘servicecustomization’. In this context, the need to manage the trade-offbetween customer satisfaction and cost control emerges:therefore the choice of the right cost accounting system acquiresan important role in order to identify and manage the linksbetween the services offered to the customers and the costs oftheir production processes. In this article the two main costaccounting systems are analyzed (cost centers system andactivity-based costing system), focusing in particular on the needto identify the final object of cost measurement (servicecomponent). The activity-based costing system together with theintroduction of new cost containers (cost destinations), allows toaccurately calculate the costs of the services provided and toidentify the causal relationships between costs and services. Thearticle analyzes the case of a b-to-b company which supplies ITservices to banks.
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| Publisher |
GSTF Journal on Business Review (GBR)
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| Contributor |
—
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| Date |
2014-08-20
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://dl6.globalstf.org/index.php/gbr/article/view/188
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| Source |
GSTF Journal on Business Review (GBR); Vol 2, No 4 (2013): Journal on Business Review (GBR)
ISSN: 2251-2888 2010-4804 |
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| Language |
eng
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| Relation |
http://dl6.globalstf.org/index.php/gbr/article/view/188/189
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| Rights |
Copyright (c) 2017 GSTF Journal on Business Review (GBR)
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