Costing
Towards Collaborative Target Cost Management in Agriculture and Food
Category: Discussion papersPDF 202Kb
Author: L. Jack
Publication date: 30/09/2008
Discusses the potential for participants in the food supply chain, from farmers to retailers, to adopt target cost management. Food prices have risen significantly since 2007, and the effects are being felt across the globe. The food sector is experiencing great change and price volatility. Arguably, more than ever the sector needs transparent and sustainable food supply chains, where value added by the different participants is fairly rewarded.
Activity-based costing
Category: FM articlePDF 143Kb
Author: Lana Liu
Publication date: 01/03/2005
Public bodies are finding more and more applications for ABC data. Lana Liu reports on the CIMA-sponsored study of its use in the Crown Prosecution Service.
Study Notes
Category: FM articlePDF 624Kb
Author: Financial Management
Publication date: 01/03/2005
This issue - Paper C4 Economics for Business, Paper P1 Management Accounting - Performance Evaluation.
Decision making in health care: exploring cost variability
Category: Research executive summariesPDF 48Kb
Author: S Llewellyn and D Northcott
Publication date: 30/11/2004
Outlines the findings from a CIMA funded research project into the identification and investigation of factors that contribute to cost variability in 'The National Reference Cost Exercise' in the UK.
Costing and pricing in higher education: are you ready?
Category: Technical guidesPDF 848Kb
Author: CIMA Education Group
Publication date: 03/01/2000
Looks at the important issues in effective costing and pricing in higher education. These include critical success factors, the cultural environment and good practice.
