Theoretical background and literature review

  • Markus B. Baum


This sections presents, in a manner similar to a SWOT analysis, the theoretical background and literature review of the value chain analysis approach and different cost accounting approaches. For each approach, a brief overview and summary of the approach is provided, which will be discussed in the following paragraphs. The strengths and weaknesses of the approach, and the advantages and disadvantages for the consulting industry, will be also explained.


Variable Cost Customer Loyalty Contribution Margin Service Firm Cost Driver 


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Copyright information

© Springer Fachmedien Wiesbaden 2013

Authors and Affiliations

  • Markus B. Baum
    • 1
  1. 1.MainzGermany

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