Service cost calculation and profit margin analysis : case study of a beauty clinic
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The objectives of this research aimed to study service cost calculation and also analyzed profit margin of a beauty clinic. Data was collected by interviewing top management and several workers from this beauty clinic which including observation of workers’ operation during they were doing services to customers and also collected financial statements data in 2011. Researcher selected only 10 major services for analyzing service costs which separated into main cost and supportive cost. These service costs were compared by price of services to analyze profit margin of 10 major services.
- Independent Study