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costing methods

Direct Costing Method explained

May 11th, 2023

Direct Costing Method: this article explains the Direct Costing Method in a practical way. The article contains the definition and basic explanation of this method, including examples of situations where this calculation method is valuable. You will also find advantages…

Activity Based Management (ABM)

May 3rd, 2023

Activity Based Management (ABM): this article explains the Activity Based Management (ABM) in a practical way. Next to what this concept is, this article also higlights the advanatges of this method, the relationship with the Valuechain, two types of ABM…

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…
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