Contribution margin per hour of operating room to reallocate unutilized operating room time: a cost-effectiveness analysis [PDF]
Background and objectives: Contribution margin per hour (CMH) has been proposed in healthcare systems to increase the profitability of operating suites.
Andrea Saporito +6 more
doaj +3 more sources
Data, data flows, and model specifications for linking multi-level contribution margin accounting with multi-level fixed-charge problems [PDF]
This article describes the data, data flows, and spreadsheet implementations for linking multi-level contribution margin accounting as a subsystem in cost accounting with several versions of a multi-level fixed-charge problem (MLFCP), the latter based on
Michael Gutiérrez
doaj +3 more sources
Making better decisions by applying mathematical optimization to cost accounting: An advanced approach to multi-level contribution margin accounting [PDF]
The purpose of multi-level contribution margin accounting in cost accounting is to analyze the profitability of products and organizational entities with appropriate allocation of fixed costs and to provide relevant information for short-term, medium ...
Michael Gutiérrez
doaj +2 more sources
Contribution Margin and Popularity Analysis for Top Ten Menus in the X Restaurant Bogor
One of the growing tourism facilities is the restaurant that offers a certain menu. Can be ascertained with the development of restaurants in the city of Bogor and the race in competition provides satisfaction to its customers are increasing.
Agung Gita Subakti
doaj +2 more sources
Contribution margin in silage maze production [PDF]
Silage maize as a fodder crop has been still produced in Republic of Serbia at insufficient surfaces, mostly at holdings focused to livestock production, providing on that way adequate volume of quality animal feed. In order to determine economic effects of production in paper is used analytical calculation based on variable costs, as well as method of
Lana Nastić, Marko Jeločnik, J. Subić
+4 more sources
Information and material delays effect on price setting, operating contribution margins and cash conversion cycles in feed ingredients supply chain [PDF]
Purpose – The purpose of this report was to evaluate the effectiveness and practicality of system dynamics modeling in integrating econometric equations to describe the effects of supply chain material and information delays on pricing decisions and ...
Marcos Fraiha
doaj +3 more sources
This study aimed to show that the probiotic Lactobacillus sp. could increase production performance (feed consumption, feed conversion, feed efficiency, body weight gain and body weight) and the contribution margin value in broiler chickens infected with
Muhammad Aviv Firdaus +7 more
doaj +3 more sources
ESTIMASI BIAYA PRODUKSI DALAM MERENCANAKAN LABA PADA PABRIK KARET PT. BUKIT ANGKASA MAKMUR KABUPATEN BENGKULU UTARA [PDF]
The aim of the factory is to get the profit. Large or small the advantage the profit that the factory can reached out, that’s provide the management ability/succesfull in manage their company.
Redy Badrudin +2 more
doaj +2 more sources
Markups and Contribution Margins of Nursing Homes [PDF]
Markups and profit margins are different accounting terms that analyze similar transactions and use the same inputs but show additional information. The two use costs and revenues as in their calculations. The critical difference is that while profit margins refer to sales less the cost of goods sold, markups refer to the amount that needs to be added ...
Ecler Jaqua, Terry Jaqua
openalex +2 more sources
Sensitivity of contribution margin in milk production on family farms [PDF]
Milk production in Serbia is characterized by small surface of production and a large number of small family farms. For rural areas where this production is mostly carried out economic profitability of production contributes to becoming a family business.
Biljana Veljkovic +3 more
doaj +2 more sources

