FEATURES OF THE COSTING METHODS IN SERVICE SECTOR
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Deruha Iryna Economics and Management Faculty, 5th course, Master Program “Project Management and Consulting”, group №505, (Scientific leader – Batenko L.P., PhD, professor) FEATURES OF THE COSTING METHODS IN SERVICE SECTOR Деруга Ірина ОСОБЛИВОСТІ КАЛЬКУЛЮВАННЯ ВИТРАТ В СФЕРІ ПОСЛУГ Деруга Ирина ОСОБЕННОСТИ КАЛЬКУЛИРОВАНИЯ ЗАТРАТ В СФЕРЕ УСЛУГ
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This document defines key concepts in cost accounting and cost management. It discusses how cost accounting provides information for both management and financial accounting by measuring and reporting costs. It also describes different types of costs like direct, indirect, fixed and variable costs. Finally, it summarizes standard costing and analysis of variance, which are techniques used to evaluate actual performance against pre-established cost standards.
Topic 5 - Costing Method_CT.ppt
This document discusses different costing methods used to determine the costs of jobs, batches, and services. It explains that job costing is used for customer-specific orders, batch costing for identical units produced in batches, and service costing for intangible services. The key steps in job costing include obtaining a customer order, estimating costs, setting a selling price, producing the job, and determining profit or loss. The document also provides examples and outlines the process for calculating costs and profits under different costing methods.
MADHAB 2.pptx
This document provides an introduction to cost classifications. It defines cost and discusses different ways to classify costs, including by nature, function, traceability, controllability, and normality. Direct and indirect costs are distinguished by whether they can be traced to a specific product. Costs are also classified as variable or fixed. Marginal costing separates variable and fixed costs, treating fixed costs as period costs rather than product costs. Cost-volume-profit analysis examines the relationship between sales, costs, volume, and profit. Its objective is to predict profit impacts of changes in sales volume.
Overview of cost & Management Accounting
This document provides an overview of cost and management accounting. It defines cost accounting as a system for recording costs and producing cost information for products. It also discusses why organizations need costing systems to provide actual unit costs, actual department costs, and forecast costs for planning, decision making, and cost control. The document then covers key terms in cost accounting such as cost, cost units, cost centers, cost objects, and classifications of costs by nature, function, behavior, and changes in activity or volume.
Management Accounting
Management accounting provides information to management for planning, controlling, and decision making. It involves identifying, measuring, accumulating, analyzing, preparing, interpreting and communicating financial information. Management accounting also includes preparing financial reports for external stakeholders. Cost accounting is a key part of management accounting and involves determining and tracking the costs of products, services, activities or resources.
Service marketing
This document provides an overview of service productivity. It defines productivity as the ratio of inputs to outputs. For services, productivity is difficult to measure due to challenges like the intangible nature of services and inability to store services. The document discusses key concepts in service production like efficiency, effectiveness and economy. It explains that quality is an important dimension of service productivity from the customer's perspective. Common reasons for low productivity in services include the labor-intensive nature of services and difficulty applying mechanization. The document concludes by outlining strategies to improve service productivity such as training staff, reducing mismatches between supply and demand, and developing off-peak pricing schemes.
Mgt information, Business and Finance, ICAB
This document contains details about a management information course, including its objectives, content breakdown, and schedule. The course aims to teach students how to establish costs for products/services, prepare budgets, identify performance measures, and analyze relevant data for decision making. The first lecture focuses on fundamentals of costing, defining key terms like cost objects, cost units, direct/indirect costs, and cost behavior patterns. It also explains how to classify costs for inventory valuation, profit measurement, planning, control, and decision making.
Current trends in cost & management accounting
Cost & Management Accounting & Types of costs involvement.
Direct costing as an analysis tool & Cost volume profit analysis.
Target costing & Cost object analysis.
Process analysis & Zero base budgeting.
Cost reduction strategy & Compensation cost reduction.
Procurement cost reduction & Responsibility accounting.
Facilities cost reduction & Finance cost reduction.
Cost management is a form of management accounting.
Cost management is the process of planning and controlling the budget of a business which related to activities achieved by collecting, analyzing, evaluating and reporting cost information used for budgeting, estimating, forecasting, and monitoring costs.
Bf icab chapter 2, Business and Finance, ICAB
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ВИКОРИСТАННЯ «МАГІЇ ЧИСЕЛ» В ДОСЛІДЖЕННІ ПОВЕДІНКИ СПОЖИВАЧІВ
ВИКОРИСТАННЯ «МАГІЇ ЧИСЕЛ» В ДОСЛІДЖЕННІ ПОВЕДІНКИ СПОЖИВАЧІВ
ОСОБЛИВОСТІ ФОРМУВАННЯ ПОПИТУ ТА ПРОПОЗИЦІЇ НА РИНКУ ЖИТЛА УКРАЇНИ
ОСОБЛИВОСТІ ФОРМУВАННЯ ПОПИТУ ТА ПРОПОЗИЦІЇ НА РИНКУ ЖИТЛА УКРАЇНИ
ОСОБЛИВОСТІ ВПЛИВУ ОРДИНАЛІСТСЬКОЇ ТЕОРІЇ ПОВЕДІНКИ СПОЖИВАЧА НА ДІЯЛЬНІСТЬ П...
ОСОБЛИВОСТІ ВПЛИВУ ОРДИНАЛІСТСЬКОЇ ТЕОРІЇ ПОВЕДІНКИ СПОЖИВАЧА НА ДІЯЛЬНІСТЬ П...
ОСОБЛИВОСТІ ІСНУВАННЯ РИНКУ ПРАЦІ В УМОВАХ ЕКОНОМІЧНОЇ КРИЗИ
ОСОБЛИВОСТІ ІСНУВАННЯ РИНКУ ПРАЦІ В УМОВАХ ЕКОНОМІЧНОЇ КРИЗИ
СТРАТЕГІЯ РОЗВИТКУ ПІДПРИЄМСТВ В НЕСТАБІЛЬНОМУ БІЗНЕС-СЕРЕДОВИЩІ
СТРАТЕГІЯ РОЗВИТКУ ПІДПРИЄМСТВ В НЕСТАБІЛЬНОМУ БІЗНЕС-СЕРЕДОВИЩІ
ПІДВИЩЕННЯ ЕФЕКТИВНОСТІ ФОРМУВАННЯ І ВИКОРИСТАННЯ ПЕРСОНАЛУ ПІДПРИЄМСТВА
ПІДВИЩЕННЯ ЕФЕКТИВНОСТІ ФОРМУВАННЯ І ВИКОРИСТАННЯ ПЕРСОНАЛУ ПІДПРИЄМСТВА
ОРГАНІЗАЦІЙНІ АСПЕКТИ ВПРОВАДЖЕННЯ КОНТРОЛІНГУ У ПРАКТИКУ ГОСПОДАРЮВАННЯ ПІДП...
ОРГАНІЗАЦІЙНІ АСПЕКТИ ВПРОВАДЖЕННЯ КОНТРОЛІНГУ У ПРАКТИКУ ГОСПОДАРЮВАННЯ ПІДП...
ПРОБЛЕМИ ВПРОВАДЖЕННЯ УПРАВЛІНСЬКИХ ІННОВАЦІЙ НА ВІТЧИЗНЯНИХ ПІДПРИЄМСТВАХ
ПРОБЛЕМИ ВПРОВАДЖЕННЯ УПРАВЛІНСЬКИХ ІННОВАЦІЙ НА ВІТЧИЗНЯНИХ ПІДПРИЄМСТВАХ
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Chapter-1
Introduction to objective, scope and outcome the subject
Chapter 2
Introduction: Scope and Specialization of Civil Engineering, Role of civil Engineer in Society, Impact of infrastructural development on economy of country.
Chapter 3
Surveying: Object Principles & Types of Surveying; Site Plans, Plans & Maps; Scales & Unit of different Measurements.
Linear Measurements: Instruments used. Linear Measurement by Tape, Ranging out Survey Lines and overcoming Obstructions; Measurements on sloping ground; Tape corrections, conventional symbols. Angular Measurements: Instruments used; Introduction to Compass Surveying, Bearings and Longitude & Latitude of a Line, Introduction to total station.
Levelling: Instrument used Object of levelling, Methods of levelling in brief, and Contour maps.
Chapter 4
Buildings: Selection of site for Buildings, Layout of Building Plan, Types of buildings, Plinth area, carpet area, floor space index, Introduction to building byelaws, concept of sun light & ventilation. Components of Buildings & their functions, Basic concept of R.C.C., Introduction to types of foundation
Chapter 5
Transportation: Introduction to Transportation Engineering; Traffic and Road Safety: Types and Characteristics of Various Modes of Transportation; Various Road Traffic Signs, Causes of Accidents and Road Safety Measures.
Chapter 6
Environmental Engineering: Environmental Pollution, Environmental Acts and Regulations, Functional Concepts of Ecology, Basics of Species, Biodiversity, Ecosystem, Hydrological Cycle; Chemical Cycles: Carbon, Nitrogen & Phosphorus; Energy Flow in Ecosystems.
Water Pollution: Water Quality standards, Introduction to Treatment & Disposal of Waste Water. Reuse and Saving of Water, Rain Water Harvesting. Solid Waste Management: Classification of Solid Waste, Collection, Transportation and Disposal of Solid. Recycling of Solid Waste: Energy Recovery, Sanitary Landfill, On-Site Sanitation. Air & Noise Pollution: Primary and Secondary air pollutants, Harmful effects of Air Pollution, Control of Air Pollution. . Noise Pollution Harmful Effects of noise pollution, control of noise pollution, Global warming & Climate Change, Ozone depletion, Greenhouse effect
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1. Palancharmy, Basic Civil Engineering, McGraw Hill publishers.
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FEATURES OF THE COSTING METHODS IN SERVICE SECTOR
- 1. FEATURES OF THE COSTING METHODS IN SERVICE SECTOR Deruha Iryna Economics and Management Faculty, 5th course, Master Program “Project Management and Consulting”, group №505, iraderuga@gmail.com (Scientific leader – Batenko L.P., PhD, professor)
- 2. Today a big amount of companies are engaged in service sector and share of services in GDP in most countries is significant. Because costing methods using in service sector and in manufacturing sector have some differences, it is important to define the main specifics of costing methods for service sector companies. For companies it is important to determine the cost of the offered services In most of the literature costing and costing methods are explained in terms of how to calculate and record the cost of manufactured products.
- 3. Costing in service sector differs from costing in manufacturing industries in several ways: There is no production system Direct materials costs are often in a small proportion to the total costs In some service industries direct labor costs are high. General overheads costs can be in a very high proportion to the total costs. Inventory is usual very small
- 4. There are two basic costing methods using in service sector: Job costing Process costing
- 5. Job costing: The cost of particular service is obtained by assigning costs to a distinct identifiable service
- 6. The five steps for assigning costs to individual jobs: To identify the job that is chosen as cost object To identify the direct cost categories for the job To identify indirect costs associated with the job Select the cost allocation base to be used in assigning each indirect cost to the job Identify the rate per unit of the cost allocation base used to allocate cost to the job
- 7. Process costing: The cost of service is obtained by assigning costs to masses of units and then computing unit costs on an average basis
- 8. The main specific of process costing in service sector is that: In service sector there is no need to match period costs with the units produced in that period and there is no need to compute equivalent units. Because in most cases service companies complete the service by the end of the period and have no work in process at the end of the period.
- 9. Customer costing method: It is a new approach to costing methods. Different customers require different amount of activities and so customer profiles can be build up and customer can be charged according to the cost of service provided
- 10. For customer costing purpose the costs are divided into following categories: Customer specific costs: direct and indirect costs of providing services to each customer plus customer related cost assigned to them Customer-line categories costs: the costs which are broken into the broad segments of customers and not individual customer Company costs: costs not allocated to either customer line or individual customers but charge by company
- 11. Thank you for your attention!