188/4 E-Commerce Group
Institute of Software Technology and Interactive Systems
Vienna University of Technology
Favoritenstrasse 9-11/188, A-1040 Vienna, Austria

A Prototype for Service-Based Costing

Speech with proceedings
Service systems consider the co-creation of values in a process between provider and con¬sumer with a win-win situation for both. Service-Dominant Logic demands a new view on eco¬nomic activities where the most important re¬source 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 ac¬tivity-based cost models seem to be appropri¬ate 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 con¬sumer 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 depar¬tment is confronted with the problem of computing costs with a high variability in serv¬ices that enhance their products. Our research question is whether we are able to compute service costs with a higher degree of accuracy.
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Department Focus: 
Business Informatics
TU Focus: 
Information and Communication Technology
Proceedings of the 46th Hawaii International Conference on System Sciences (HICSS'46)
Hawaii International Conference on System Sciences
ISBN: 978-0-7695-4525-7
Acceptance undecided
<u>J. Dorn</u>, W. Seiringer: <br>"<i>A Prototype for Service-Based Costing</i>"; <br>Talk: 46th Hawaii International Conference on System Sciences (HICSS'46), Wailea, Maui, USA; 01-04-2012 - 01-07-2012; in: "<i>Proceedings of the 46th Hawaii International Conference on System Sciences (HICSS'46)</i>", Hawaii International Conference on System Sciences, 0 (2012), ISBN: 978-0-7695-4525-7.<br><br> <a href="https://publik.tuwien.ac.at/showentry.php?ID=209381&lang=2" class="publist"><i>More information</i></a><br><br>
Abstract German: