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Cost accounting

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Driving down carbon emissions with internal pricing

In the current rush to decarbonise, Acciona, Swiss Re, and Mahindra & Mahindra have found success in implementing internal carbon prices to reduce emissions and fund...

Article Cost accounting Expert

The role of management accounting in servitisation

This academic research report explores the potential role of management accounting in servitising manufacturing companies.

Report Cost accounting Advanced

Strategic objective costing: Supporting the balanced scorecard

This report details the main findings of research and their implication for practical application of the system known as strategic objective costing.

Report Strategy Advanced

Presenting Financial Information with Impact

This course shows you how to present financial information with credibility and flair.

Course – Online Communication Foundational

The diffusion of management accounting innovations

This report explores the impact of contextual factors on the adoption and successful implementation of new cost and management accounting techniques.

Report Cost accounting Advanced

Building clinical engagement with costing

This study, undertaken at a time of dramatic change for the NHS, explores barriers to and enablers of clinical engagement with costing.

Report Cost accounting Advanced

Management Accounting practices of UK SMEs

This paper reports on the findings of a CIMA-sponsored study of the management accounting practices of SMEs.

Report Cost accounting Intermediate

Activity based costing in China

This project investigated the implementation of activity-based costing at Xu Ji Electric, a large Chinese manufacturing company.

Report Cost accounting Advanced

Standard costing: insights from leading companies

This report highlights the current trends and issues around standard costing and summarises the key findings of this global research taken by KPMG.

Report Cost accounting Intermediate

The global manufacturing sector: current issues

This report shows how the manufacturing sector in many countries is in a state of transition.

Report Performance management Advanced

A picture of health: service cost data in Performance management in the NHS

How innovations in healthcare finance, service line reporting and management (SLR/M) and patient level information and costing systems (PLICS) have been adopted.

Report Cost accounting Intermediate

Time estimates as cost drivers 

This research studies the determinants of measurement error in time-driven costing.

Report Cost accounting Intermediate