TAILIEUCHUNG - Management accounting: Information for creating and managing value (4/e): Chapter 6 - Kim Langfield-Smith, Helen Thorne

Lecture Management accounting: Information for creating and managing value (4/e) - Chapter 6 "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 6- What are 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 6- Differences between service and 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 Some services entail some minor physical or tangible aspects 6- Other aspects of services Retailers and wholesalers are part of the service sector They have 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 6- Cost classifications in service organisations 6- The value chain in service firms continued 6- The value chain in service firms Upstream activities and costs Only large service 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 materials may not be significant Upstream and downstream costs may be regarded as overhead costs for service costing purposes 6- The value chain for 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 (sometimes) distribution are included Sales and distribution may occur at the same time Downstream activities and cost Marketing activities, delivery and customer support are important 6- Service production environments 6- Professional services Staffed by professional staff who provide

• Ngân hàng - Tín dụng
• Management accounting
• Lecture Management accounting
• Management accounting information
• Managing value
• Service costing
• Cost classifications
• Financial accounting
• Management accountants
• Business environment
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• Nature of management accounting
• Component of accounting system
• Managerial accounting
• Management accounting systems
• Costing systems
• Environmental management accounting
• Cst accounting in action
• Management cost accounting
• Accounting for management
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• Australian organisations
• Emphasis on cost
• Social management accounting
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• Implementation of management accounting
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• F2 Management Accounting
• ACCA Paper F2
• Paper F2 Management Accounting
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• Lecture Advanced management accounting
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• Advanced management accounting
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• Current purchasing power method
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