Articles
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.
Time-Driven Activity-Based Costing
In the classroom, activity-based costing looks like a great way to manage a company’s limited resources.
24 July, 2020
Study tips: What’s the difference between marginal and absorption costing?
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.
03 October, 2019
Rethinking Activity-Based Costing
Activity-based accounting looks great in the classroom, but too often fails in the field.
24 July, 2020
Manufacturing Cost Modeling for Product Design
The process of product design is driven toward achieving design specifications while meeting cost targets.
24 July, 2020
German Cost Management or GPK
Good governance comes from strong processes and properly trained professionals inside an organization. (Paul Sharman)
15 July, 2020
Difference Between Absorption Costing and Marginal Costing
Inventory valuation is a major component in the calculation of the cost of goods sold and can be used as collateral for loans.
12 June, 2020
Cost Modeling: A Foundation Purchasing Skill
The process of product design is driven toward achieving design specifications while meeting cost targets.
24 July, 2020
A closer look at German cost accounting methods
A survey of the cost management systems used by companies in Germany, Switzerland, and Austria.
15 July, 2020
