In East Africa, Kenya is leading in both cement production and consumption. There are around 8 companies Kenya. Three of these listed at the Nairobi security exchange. Cement that NSE Bamburi cement, ARM limited, Africa Portland limited. Private Mombasa National Savannah cement. Competition amongst manufacturing getting tough due to higher demand supply real estate industry therefore much inter...

Study analyses the present trends in cost and process management of healthcare organizations. First part of the paper describes the evolution of the costing methods from the traditional absorption costing techniques, into modern, process oriented, costing systems which is important tool for managerial decisions. The advantages and limitations of Activity-Based Costing approach are deeply discus...

Production costing is a well developed area of cost management. There are several applications reported which make use of the up-to-date costing methods like activity-based costing. Nevertheless, research in product cost calculation has paid limited attention to logistics costing so far. This paper aims to investigate how logistics cost calculation can be integrated into production costing. The...

OBJECTIVES Dutch health economic guidelines include a costing manual, which describes preferred research methodology for costing studies and reference prices to ensure high quality studies and comparability between study outcomes. This paper describes the most important revisions of the costing manual compared to the previous version. METHODS An online survey was sent out to potential users o...