General Framework for Costing Services
The growing demand for services is widening the production base of the services sector. The result of this widening is intensified competition and the need for continuous improvement in the competitiveness of businesses in the services sector. Improving competitiveness requires the use of modern management systems, among them Costing and costing organisation.
EXAMPLE OF COSTING TABLES FOR AN ACCOUNTING FIRM
A CASE
I. Services
Services File
No. Code Name Description Unit of Measure Standard Selling Price
1 01-01 Service 01-01 Single-entry books with VAT Pcs
2 01-02 Service 01-02 Supervisions Pcs
3 01-03 Service 01-03 Single-entry / Double-entry books without VAT Pcs
4 01-04 Service 01-04 Double-entry books with VAT Pcs
Table (1) (Services)
II. Departments
Departments File
No. Code Description Type Processing Code Processing Description
1 01 Accounting Entries Department – My Data Services
Table (1) (Departments)
III. Product – Merchandise – Service Identity
Service Identity
A. Descriptive Details
1 Code: 01-01
2 Name: Service 01-01
3 Description: Single-entry books with VAT
4 Unit of Meas.: Pcs
5 Year: