This article reviews the use of activity-based costing, target costing, and value engineering in supply chain management and proposes a managerial framework for integrating their use so as to achieve ...

Wireless-based human activity recognition (WHAR) enables various promising applications. However, since WHAR is sensitive to changes in sensing conditions (e.g., different environments, users, and new ...

Full Economic Costing (FEC) is a government-directed standard costing methodology used across the UK Higher Education sector for the production of consistent and transparent research project costs.