And wouldn’t you know it; the need for more operational data is at the heart of it. “A couple of people sent me letters from shippers during that [pre-ELD] time which said, ’We’re so grateful for all ...

Small business accountants can use one of four distinct inventory costing methods to account for the cost of goods sold. Different inventory costing methods are best suited to different situations and ...

Determining the cost or valuation of inventory held in a company is an important management task. Inventory often represents a large portion of total assets on the balance sheet and the method used to ...

Activity based costing (ABC) is an accounting technique that aims to clarify exactly how and where a company makes its profit. ABC assigns costs to all the resources needed to carry out a particular ...

Costing, the process by which an organization's costs are determined, is one of the most useful policy-making and management tools available to higher education leaders throughout the world. Yet ...

If you would like to learn more about the IAEA’s work, sign up for our weekly updates containing our most important news, multimedia and more.

Value in health care is defined as outcomes achieved per dollar spent, and understanding cost is critical to delivering high-value care. Traditional costing methods reflect charges rather than ...