Prozessorientierte Planung und Kalkulation (kern-)produktbegleitender Dienstleistungen

Klaus Möller () and Ingo Cassack ()

Metrika: International Journal for Theoretical and Applied Statistics, 2008, vol. 19, issue 2, 159-184

Abstract: While the relevance of services increased over the last decades, planning and calculation for services is often disregarded. Instead of following a theoretically clear process services are often offered to the customer unsystematically. In this paper a theoretical based concept for process-oriented planning and calculation of services is developed. The foundation is an adaptation and further improvement of Activity Based Costing. The enhancement with Time-Driven Activity-Based Costing leads to a better adaptation of the concept for product-accompanying services. The realization and practicability of the process-oriented planning and calculation is shown with an example within the mechanical engineering industry. Copyright The Author(s) 2008

Keywords: Produktbegleitende Dienstleistungen; Hybride Produkte; Planung; Kalkulation; Time Driven Activity Based Costing; Product accompanying services; Hybrid products; Planning; Calculation; Time driven activity based costing (search for similar items in EconPapers)
Date: 2008
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:spr:metrik:v:19:y:2008:i:2:p:159-184

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DOI: 10.1007/s00187-008-0051-6

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