Service costing

Service costing

Bachelor of Business Studies (BBS) — Second Year

Subject: Cost and Management Accounting (MGT 212)

Unit 5: Costing in Different Situations

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of service costing.
• Prepare the relevant cost records or calculations and interpret their use in managerial planning and control.

Curriculum Scope

• Concept, features, scope and limitations
• Cost sheets for passenger transport
• Hospital, hotel and restaurant cost sheets

Detailed Microsyllabus

1. Service-costing foundations

   1. Concept, features, scope and limitations.
   2. Service cost units and composite units.
   3. Relevant direct and indirect operating costs.

2. Service cost sheets

   1. Passenger-transport cost per prescribed service unit.
   2. Hospital cost sheets using supplied patient or bed measures.
   3. Hotel and restaurant cost sheets with suitable occupancy or service assumptions.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 31-34.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here.