SPCEA has gathered together articles that are pertinent to cost engineering and analytics. We hope that this will become a standard resource you can refer to again and again.
In the classroom, activity-based costing looks like a great way to manage a company’s limited resources.
Understanding marginal and absorption costing should be relatively straightforward, as it’s covered, in one form or another, at all levels of the AAT qualification.
Activity-based accounting looks great in the classroom, but too often fails in the field.
The process of product design is driven toward achieving design specifications while meeting cost targets.
Good governance comes from strong processes and properly trained professionals inside an organization. (Paul Sharman)
Inventory valuation is a major component in the calculation of the cost of goods sold and can be used as collateral for loans.
The process of product design is driven toward achieving design specifications while meeting cost targets.
A survey of the cost management systems used by companies in Germany, Switzerland, and Austria.