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costing methods

Activity Based Management (ABM)

August 2nd, 2022

Activity Based Management: this article explains the Activity Based Management (ABM) in a practical way. After reading you will understand the basics of this powerful financial management tool. What is Activity Based Management? All organizations want to perform optimally and…

Robin Cooper

July 22nd, 2022

Robin Cooper is professor of financial management in the area of designing and practising of costing systems. He is the founder of financial systems like the M-approach and Activity Based Costing. Biography Robin Cooper Robin Cooper obtained his BSc.…

Zero Based Budgeting (ZBB)

June 18th, 2021

Zero Based Budgeting: this article explains Zero Based Budgeting (ZBB) in a practical way. After reading you will understand the basics of this powerful financial management tool. What is Zero Based Budgeting (ZBB)? Zero Based Budgeting is a reverse…

Absorption Costing

June 17th, 2021

Absorption Costing: This article explains Absorption Costing in a practical way. After reading you will understand the basics of this powerful financial management tool. What is Absorption Costing? There are several costing methods that can be used with respect to…
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