Contemporary costing systems

Electricity: Costing Complete Systems

Executive Summary.................................................................................................................................................2 I. Key Issues for Energy Policy.............................................................................................................................3 II. Pricing a Kilowatt Hour...................................................

Relative costing of analytical systems

Information Needs Assessment of Managers to the Activity-Based Costing (ABC) Systems across Iranian Industries

Nowadays, companies confront many ups and downs due to optimal or destructive decisions made by corporate executives based on industry trends information. Complexities and environmental uncertainties have made companies more dependent on information. But increasing and accumulation of information may reduce the quality of managerial decisions as well as waste the time. This involves assessment ...

Evaluating Heuristics Used When Designing Product Costing Systems

Please do not cite without permission We appreciate the many helpful comments from Design choices regarding the features of a product costing system significantly influence the accuracy of reported costs used in product-and capacity planning decisions. Using simulations, we examine how an amalgam of system design choices influences the error in reported costs. We focus on popular heuristics / r...

Life-Cycle Costing Integration with Bridge Management Systems

Many countries are using bridge management systems (BMSs) as the main toll for the effective management of their bridges. Although many BMSs contain some forms of life-cycle cost analysis (LCCA), the use of LCCA in bridge engineering is scarce and LCCA has mainly been applied to support decisions related to existing bridges. This paper discuss the need of a BMS with an integrated LCCA tool that...