Advocacy of direct costing has a long history in accounting and finance. The national association of accountants has long favored the use of direct costing and as far back as 1936 issued research reports and other publications pointing out the advantages... 

It is not surprisingly, my post about “Capitalization and Amortization of Software Cost“ been gaining lots of reaction and questions on the ground [through email], particularly from software companies or accountants who take care of a software... 

What’s the first thing that comes to mind when I say cost control? I bet you think of cutting costs, don’t you? Well, it may come as a surprise, but slashing costs is not the main theme of this post. Cost control is just one element in the larger...