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Prozessorientierte Planung und Kalkulation (kern-)produktbegleitender Dienstleistungen

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  • Klaus Möller
  • Ingo Cassack

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

Suggested Citation

  • Klaus Möller & Ingo Cassack, 2008. "Prozessorientierte Planung und Kalkulation (kern-)produktbegleitender Dienstleistungen," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(2), pages 159-184, August.
    • Handle: RePEc:spr:metrik:v:19:y:2008:i:2:p:159-184
    DOI: 10.1007/s00187-008-0051-6
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    References listed on IDEAS

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    1. C. Storey & D. Kelly, 2001. "Measuring the Performance of New Service Development Activities," The Service Industries Journal, Taylor & Francis Journals, vol. 21(2), pages 71-90, April.
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