Controlling Cost Accounting and IT service Pricing at MVMI Zrt
Elmentve itt :
| Szerző: | |
|---|---|
| További közreműködők: | |
| Dokumentumtípus: | Diplomadolgozat |
| Kulcsszavak: | árazás informatikai szolgáltatás költségelszámolás MVMI Zrt. tervezés |
| Online Access: | http://dolgozattar.uni-bge.hu/29963 |
| Kivonat: | The thesis is about the Cost accounting and pricing structure and metodology of MVMI Zrt. MVMI Zrt. is the internal IT service provider of the MVM Group. So, I have chosen this topic to examine how an internal service provider company could calculate effectively and correctly the prices of the product they sell. Regarding to this, the hypothesis statement is the following: Internal service providers can only calculate prices on a pro rata basis.During the thesis I used several methodology to justify or refute this statement. Based on the examined procedure, I could deny the hypothesis statement. As the example of the Standard Workplace showed, all the costs can be identified at elementary level that compile the total cost at the end. Total cost gives the price of the service, then this price will be included into the income statement as revenue plan, finally it goes to the balance sheet as were described in the MVMICR model of pricing and planning. All the input data are based on the data stored in the IT supporting systems, i.e. IT register systems, time sheeting system and also, contract register sub-plan. |
|---|