Traditional cost systems are no longer able to provide the appropriate information in line with the developments and changes of the contemporary and competitive business environments. However, with a vibrant change in the functioning of businesses today, such cost system features have also been...

Background Estimating program costs when planning community-based mental health programs can be burden- some. Our aim was to retrospectively document the cost for the first year of planning and implementing Healthy Minds Healthy Communities (HMHC), a mental health promotion and prevention...

In an increasingly complex and uncertain business environment, decision makers require robust strategies for supply chain aggregate production planning that account for the interdependencies and coordination across multiple echelons of the supply chain network. Traditional approaches often...

Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions...

The application of mass customization in the food industry requires an appropriate system design to meet the customers' needs and wants. One of the systems is the modularization concept for product design. The application of the modularization concept will impact manufacturing systems. Modular...

Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving...

The aim of the thesis Challenges of cost management during the COVID-19 pandemic on the example of the company Pro kolekt d.o.o. is to present an analysis of the report, focusing on cost management in the observed time period in 2019 and 2020. The analysis is focused on the current crisis caused...

Cost management is a process that contributes to increases in efficiency that have an impact on a finished product. Comprehensive cost management uses information that is created by the cost accounting system and new concepts of measurement and valuation of product manufacturing costs. This...

Effective management of cotton production logistics (CPL) against volatile environmental conditions while maintaining product quality and yield at acceptable costs has become challenging due to increasing global population and consumption and climate change. In CPL, the harvesting, processing,...

Risk and financial cost management are becoming increasingly important in the oil industry, especially in companies that have mature oil fields as assets. In such cases, risk and cost analysis are crucial to their existence. The paper analyzes the risks and costs through the modification of...