Vorträge und Posterpräsentationen (mit Tagungsband-Eintrag):
J. Dorn, W. Seiringer:
"A Prototype for Service-Based Costing";
Vortrag: 46th Hawaii International Conference on System Sciences (HICSS'46),
Wailea, Maui, USA;
- 07.01.2012; in: "Proceedings of the 46th Hawaii International Conference on System Sciences (HICSS'46)",
Hawaii International Conference on System Sciences,
Service systems consider the co-creation of values in a process between provider and conŽsumer with a win-win situation for both. Service-Dominant Logic demands a new view on ecoŽnomic activities where the most important reŽsource for value creation are the competences and knowledge of the provider and sometimes also of the consumer. Given these assumptions, we investigate whether costs in a service system shall be accounted in a different way to reflect the change in view. Given that service provision is seen as a process, process accounting or acŽtivity-based cost models seem to be appropriŽate at a first glance. We argue that an extension is necessary, because a service is co-created by resources of service provider and consumer. Furthermore, activities performed by the conŽsumer are not under full control and therefore additional uncertainty has to be considered. We illustrate our approach in a scenario derived from a manufacturing company whose sales deparŽtment is confronted with the problem of computing costs with a high variability in servŽices that enhance their products. Our research question is whether we are able to compute service costs with a higher degree of accuracy.
servie science, accounting, service costs
Erstellt aus der Publikationsdatenbank der Technischen Universität Wien.