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Service Business Costing
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.
Strategic Management in a Global Context Impact of the Downturn
Scientific Essay from the year 2010 in the subject Business economics - Business Management, Corporate Governance, The University of Surrey (School of Management ), language: English, abstract: ABSTRACT & CONCLUSION The current recession, arising from a real estate crisis in the US and followed by a global financial crisis, has affected industries differently around the world. The automotive industry decreased by 15% globally in production of cars and light commercial vehicles (VDA, 2009) as result of the downturn. Lot of companies were supported by the government directly or indirectly. Obsolete structure of the industry and high overcapacity are the main problems. The assessment in this pa...
Strategic Management in a Global Context impact of the downturn
Scientific Essay from the year 2010 in the subject Business economics - Business Management, Corporate Governance, The University of Surrey (School of Management ), language: English, abstract: ABSTRACT & CONCLUSION The current recession, arising from a real estate crisis in the US and followed by a global financial crisis, has affected industries differently around the world. The automotive industry decreased by 15% globally in production of cars and light commercial vehicles (VDA, 2009) as result of the downturn. Lot of companies were supported by the government directly or indirectly. Obsolete structure of the industry and high overcapacity are the main problems. The assessment in this pa...
Comparison and contrast of the operations strategy of two ‘manufacturing firms’ with two ‘service’ firms
Scientific Essay from the year 2011 in the subject Business economics - Business Management, Corporate Governance, The University of Surrey (School of Management ), course: Production and Operations Management , language: English, abstract: INTRODUCTION: The purpose of this paper is to compare and contrast the operations strategy of two ‘manufacturing firms’ with two ‘service’ firms and to evaluate the order qualifying and order winning criteria. Operations strategy is one part of an enterprise’s overall strategy (corporate strategy, business strategy and operational strategy) and defines the enterprise adjustment concerning “core competencies, capabilities and processes, technol...
Strategic Marketing
Scientific Essay from the year 2009 in the subject Business economics - Offline Marketing and Online Marketing, The University of Surrey (School of Management), language: English, abstract: Assessment of why the Sony Walkman brand lost out to iPod in terms of its position and level of demand in the marketplace Companies studied: Apple and Sony by Markus B. Baum Marco Hackstein Marcel Mehling Abstract: The managing director of Sony, Japan has asked a report based upon an assessment of why his Sony Walkman brand lost out to iPod in terms of its position and level of demand in the marketplace. This analysis provides analysis such as SWOT and different position mapping or other techniques, which...
Index Medicus
Vols. for 1963- include as pt. 2 of the Jan. issue: Medical subject headings.
Strategic Negotiation in Business and Management
Scientific Essay from the year 2011 in the subject Business economics - Business Management, Corporate Governance, The University of Surrey (School of Management ), language: English, abstract: Examination and evaluation of a business negotiation and a negotiation in a private environment (case study) This assignment evaluates two negotiation cases. Please note the cases are theoretical nature, any resemblance to living persons and real actions are purely coincidental. The first case takes place in a private environment, the second in a business environment. The evaluation of each case is based on the four phases of negotiation and describes the preparation for, strategy during and process o...
