Service Industries
Service costing, profitability, GST and internal audit for hospitals, hotels, logistics and professional services.
In service businesses most costs are people and facilities. Costing focuses on cost per service unit — per bed-day, room-night, trip or engagement — and on capacity utilisation.
Typical requirements
Costing
- Cost per service unit
- Capacity and utilisation analysis
- Pricing support
Statutory
- Cost records for covered services such as health services and telecommunication
- Internal audit
Tax
- GST place of supply and exemptions
- Reverse charge services
Relevant services
Activity-Based Costing
Allocation of overheads to products, customers and channels based on the activities that drive cost.
Operational Cost Analysis
Analysis of cost behaviour, capacity utilisation, break-even and contribution by product, plant or location.
Internal Audit
Risk-based internal audit of processes and controls, including appointment as internal auditor under section 138 of the Companies Act, 2013.
GST Audit & Advisory
Health checks, departmental audit support under section 65 and special audit under section 66 of the CGST Act.