Learn how to use the High-Low Method to separate fixed and variable costs efficiently. Discover its applications, limitations, and how to calculate costs.

Motorcar Parts of America operates a remanufacturing business model, benefiting from an aging U.S. vehicle fleet. Read why ...

Alabama’s largest health insurer says patients may pay more at the pharmacy counter beginning today as a new law takes effect.

Danaher Corporation is undervalued, with strong fundamentals, robust free cash flow, and 12.7% upside. Click here to read why ...

Artificial intelligence is producing scary good cyberattacks, but CPAs can take steps to lower their risk of being a victim.

Millions of people still prefer a paper check for federal income tax refunds. But President Trump signed an executive order ...

In an administration hellbent on slashing budgets, IT leaders from the NRC, DOJ and PNNL connect the dots between a unified ...

How the government establishes research grant overhead rates, according to an expert: ‘It’s not like buying a widget’ ...

Passive investing isn’t as costless as it looks. Research reveals hidden frictions in index funds and factor strategies—from ...

Abstract: In an era where business efficiency and financial optimization are paramount, Artificial Intelligence (AI) emerges as a transformative force in cost management strategies. This survey paper ...

Abstract: A mixed integer linear programming (MILP) optimisation model has been created to be integrated in an energy management system (EMS). This model, coordinates the utilisation of various energy ...

The White House Office of Management and Budget's Cost Accounting Standards Board is proposing to eliminate dozens of accounting requirements for federal contractors that it considers "unnecessary and ...