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The HOCK Blog

Blog: Value-Added or Cost-Added?

The term “value-added” is used in management accounting as well as some country’s tax codes. In management accounting, activity based costing uses the value-added concept. A company identifies all of the activities that incur costs, and then classifies them as either value adding or non-value adding activities. Activities that do not add value for the…

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Brian Hock – Dayton Chapter of the IMA Speech

On February 18, 2014, Brian Hock spoke at Student Night of the Dayton Chapter of the IMA about the role that education and knowledge have in our lives, the role of professional certifications, and what it means to be a professional. Major topics and timestamps: 00:00 – Knowledge and Education 16:00 – The meaning of…

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Blog: Has the Internet Changed Business?

Has the Internet changed business? I would say, “Yes, kind of.” The Internet has changed how business is done, but it has not changed what business is. There has always been one fundamental factor for a successful business – it must produce a product or service that people are willing to pay for at a…

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