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  2. Human resource accounting - Wikipedia

    en.wikipedia.org/wiki/Human_resource_accounting

    Approaches to human development accounting were first developed in 1691. The next approach was developed from 1691 to 1960, and the third phase was post-1960. [1] There are two approaches to HRA. Under the cost approach, also called the "human resource cost accounting method" or model, there is an acquisition cost model and a replacement cost ...

  3. Cost approach - Wikipedia

    en.wikipedia.org/wiki/Cost_approach

    Cost approach is a real estate appraisal valuation method used to price an individual property. [1] It is one of three methods, the others being market approach, or sales comparison approach , and income approach .

  4. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    The latter utilize cost drivers to attach activity costs to outputs. [1] The Institute of Cost Accountants of India says, ABC systems calculate the costs of individual activities and assign costs to cost objects such as products and services on the basis of the activities undertaken to produce each product or services. It accurately identifies ...

  5. Target costing - Wikipedia

    en.wikipedia.org/wiki/Target_costing

    Target costing is defined as "a disciplined process for determining and achieving a full-stream cost at which a proposed product with specified functionality, performance, and quality must be produced in order to generate the desired profitability at the product’s anticipated selling price over a specified period of time in the future."

  6. Cost engineering - Wikipedia

    en.wikipedia.org/wiki/Cost_engineering

    Cost engineering is "the engineering practice devoted to the management of project cost, involving such activities as estimating, cost control, cost forecasting, investment appraisal and risk analysis". [1] "Cost Engineers budget, plan and monitor investment projects.

  7. Christopher Collings executed in Missouri for 9-year-old ...

    www.aol.com/christopher-collings-executed...

    The morning before Rowan's funeral, teachers and students at Rowan's school planted a pink dogwood tree in her honor and released purple balloons with notes from her classmates attached.

  8. 25 Black Friday deals that are worth the splurge: Kate ... - AOL

    www.aol.com/lifestyle/black-friday-deals-that...

    Available in sizes XXS to XL, but note that there are only three colorways on sale: pink, black and navy. $47 at Nordstrom. ... screen-free digital audio toy that plays stories, sings songs and ...

  9. Cost estimation models - Wikipedia

    en.wikipedia.org/wiki/Cost_estimation_models

    Cost estimation models are mathematical algorithms or parametric equations used to estimate the costs of a product or project. The results of the models are typically necessary to obtain approval to proceed, and are factored into business plans, budgets, and other financial planning and tracking mechanisms.

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