Activity-Based Costing (ABC)

Activity-Based Costing (ABC) – a methodology that measures the cost and performance of cost objects, activities, and resources. Cost objects consume activities and activities consume resources. Resource cost are assigned to activities based on their use of those resources, and activity costs are reassigned to cost objects (outputs) based on the cost objects’ proportional use of those activities. Activity-based costing incorporates casual relationships between cost objects and activities and between activities and resources.

Literature

Dierks, Cokins, CAM-I Glossary

Author

Zieliński Tomasz

9 Steps to Achieving Flow (and Happiness) at Work

[Flow means] being completely involved in an activity for its own sake. The ego falls away. Time flies. Every action, movement, and thought follows inevitably from the previous one, like playing jazz. --Mihaly Csikszentmihalyi

[9 Steps to Achieving Flow (and Happiness) at Work]

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How To Speak More Wisely

It had been three weeks since my throat started to feel sore, and it wasnt getting better. The pain was most acute when I spoke. So I decided to spend a few days speaking as little as possible. Every time I had the urge to say something, I paused for a moment to question whether it was worth irritating my throat.

[How To Speak More Wisely]

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Microbial Oasis Discovered Beneath the Atacama Desert

Two metres below the surface of the Atacama Desert there is an oasis of microorganisms. Researchers from the Center of Astrobiology (Spain) and the Catholic University of the North in Chile have found it in hypersaline substrates thanks to SOLID, a detector for signs of life which could be used in environments similar to subsoil on Mars.

[Microbial Oasis Discovered Beneath the Atacama Desert]

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How to Think Like an Ecosystem

Gradually its dawned on me: We humans are creatures of the mind. We perceive the world according to our core, often unacknowledged, assumptions. They determine, literally, what we can see and what we cannot. Nothing so wrong with that, perhapsexcept that, in this crucial do-or-die moment, were stuck with a mental map that is life-destroying.

[How to Think Like an Ecosystem]

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Action for Happiness has developed the 10 Keys to Happier Living based on a review of the latest scientific research relating to happiness. Everyones path to happiness is different, but the research suggests these Ten Keys consistently tend to have a positive impact on peoples overall happiness and well-being.

[10 Keys to Happier Living]

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