Management accounting techniques break costs into two major cost classifications, product costs, which relate to manufacturing, and period costs, which are all non-manufacturing costs. Product costs ...

Cost allocation is significantly more straightforward when allocation involves direct rather than indirect costs. The object of cost allocation is to assign costs to one or more specific cost objects ...

Objective: To determine whether classification tree techniques used on survey data collected at enrollment from older adults in a Medicare HMO could predict the likelihood of an individual being in a ...

Jacob Ott, a Ph.D. student in accounting at the University of Minnesota Carlson School of Management, found the initial action in 2015 reduced the borrowing cost of GO bonds by about 5 basis points.

A lot of attention has been paid to the tax increases that are part of the Democratic-backed Inflation Reduction Act that’s making its way through Congress. And while these increases are concerning to ...

Shaheen called on the administration to take the recommendations of the Public Interest Declassification Board (PIDB) and establish a White House-led steering committee to begin addressing the issue. ...