Service Costing

Service Costing is a costing method that belongs to the genus of cost accounting techniques, distinguished by its application in organizations that provide services rather than tangible products, where costs are accumulated and assigned to specific services to determine the cost per unit of service rendered.

172

Publications

5.7K

Citations

495

Authors

247

Institutions

Publications per year

2017–2026

Variants

Service Costing Method

Parents

Cost Accounting

Children

Bank Service CostingCustomer Service CostingEducation Service CostingHospital CostingHotel CostingPublic Utility CostingTelecommunications CostingTransportation Service Costing

Publications

172

Equivalence of two healthcare costing methods: bottom‐up and top‐down

Michael K. Chapko, Chuan‐Fen Liu, Mark Perkins et al. · Health Economics · 2008 · 255 citations

Public Affairs, Health Systems, Cost-benefit Analysis +8

The cost of renal dialysis in a UK setting--a multicentre study

Keshwar Baboolal, P McEwan, Seema Sondhi et al. · Nephrology Dialysis Transplantation · 2008 · 218 citations · Full text

Medicine, Health Services Administration, Nephrology +17

Boundary work: Costing and caring in the social services

Sue Llewellyn · Accounting Organizations and Society · 1998 · 171 citations

Social Sciences, Social Policy, Social Work +12

Activity-Based Costing System in the Service Sector: A Strategic Approach for Enhancing Managerial Decision Making and Competitiveness

Ashford C. Chea · International Journal of Business and Management · 2011 · 146 citations · Full text

Business, Strategic Management, Strategy +12

Performance measurement and costing system in new enterprise

Angappa Gunasekaran, Howard Williams, Ronald E. McGaughey · Technovation · 2003 · 132 citations

Business, Management Information Systems, Performance Management +14

1–5 of 172

Authors

495

FR
Filip Roodhooft
KU Leuven, Belgium
4 publications · 209 citations
4
h-index
LG
Lorna Guinness
London School of Hygiene & Tropical Medicine, United Kingdom
3 publications · 101 citations
3
h-index
KS
Kristof Stouthuysen
Vlerick Business School, Belgium
3 publications · 96 citations
3
h-index
JB
Jennifer Beecham
University of Kent, United Kingdom
3 publications · 59 citations
3
h-index
IL
Irvine Lapsley
University of Edinburgh, United Kingdom
3 publications · 76 citations
3
h-index

1–5 of 495

Institutions

247

1–8 of 247

Venues

PubMed
Repository · 6 publications · 226 citations
6
h-index
The International Journal of Health Planning and Management
5 publications · 154 citations
5
h-index
Financial Accountability and Management
FAM · 4 publications · 155 citations
4
h-index
PLoS ONE
4 publications · 107 citations
4
h-index
BMC Health Services Research
3 publications · 108 citations
3
h-index

1–5