For decades, Activity-Based Costing (ABC) has been an important tool for analysts and business leaders to assess their production and make course corrections necessary for survival and success. Today, ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

Executive Summary: This article analyses how cost accounting techniques empower internal audit to evolve from a compliance-centric function to a strategic value-adding partner. It explains core cost ...

There are a variety of ways to think about business costs. Marginal costing income statements are more useful for analyzing inventory and production costs, while absorption costing is required under ...

An illustration of a magnifying glass. An illustration of a magnifying glass.

Three costing principles underpin good costing processes and enable high-quality patient-level costing in all sectors and for all services delivered by relevant providers. They offer a solid framework ...

The Approved Costing Guidance explains how NHS trusts should cost at patient level using the costing standards and then submit cost data for the financial year using the National Cost Collection ...

Follicular and marginal zone B cells differ in their development and in their role in subverting pathogens with marginal zone B cells bearing more innate-like properties, such as production of ...

Taylor Tepper covered banking, investing and pretty much everything else in personal finance for more than a decade, with his work appearing in the New York Times, Fortune and MONEY magazine, as well ...