Making better decisions by applying mathematical optimization to cost accounting: An advanced approach to multi-level contribution margin accounting [PDF]
Heliyon, 2021 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
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Data, data flows, and model specifications for linking multi-level contribution margin accounting with multi-level fixed-charge problems [PDF]
Data in Brief, 2021 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
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Contribution margin per hour of operating room to reallocate unutilized operating room time: a cost-effectiveness analysis [PDF]
Brazilian Journal of Anesthesiology, 2023 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
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Prediction of financial deficits of postoperative patients in the intensive care unit using machine learning [PDF]
JA Clinical ReportsBackground Operational loss, defined as unanticipated financial deficits in intensive care unit (ICU) management, is challenging to predict yet critical for hospital sustainability. This study aimed to evaluate whether machine-learning models can predict
Saori Ikumi +6 more
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Вісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка, 2023 The study purpose is (1) to examine the historical aspects of the economic category “profit” formation, (2) to determine the modern characteristics of the category "profit" and (3) of the profit formation features for enterprises of restaurant and hotel ...
H. Vyslobodska, T. Kalaitan
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Marginal Contributions and Externalities in the Value [PDF]
SSRN Electronic Journal, 2005 For games in partition function form, we explore the implications of distinguishing between the concepts of intrinsic marginal contributions and externalities. If one requires efficiency for the grand coalition, we provide several results concerning extensions of the Shapley value. Using the axioms of efficiency, anonymity, marginality and monotonicity,
Geoffroy de Clippel, Roberto Serrano
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Production Cost Treatment and Contribution Margin in Mamasa Weaving
Accounting Profession Journal (APAJI), 2023 Production costs are one of the determining variables in determining the selling price of a product to be produced. This research, which was conducted on the Mamasa weaving business, aims to find out how to determine the production costs of the Mamasa ...
Manuel August Todingbua
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Production and economic specificities in growing of different garlic varieties [PDF]
Ekonomika Poljoprivrede (1979), 2014 Importance of garlic is enormous for both human health and cookery. Garlic is a crop whose production does not endanger the agro-system and the eco-system, which is of special significance for organic food production.
Totić Ibrahim, Čanak Stevan
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Information and material delays effect on price setting, operating contribution margins and cash conversion cycles in feed ingredients supply chain [PDF]
European Journal of Management Studies, 2022 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
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Hydrology Research, 2023 River hydrology is an important proxy for changes in river runoff and an important factor affecting the ecology of rivers. To quantitatively evaluate the hydrology of the Wuijang River basin, this paper uses various tests to analyze runoff.
Hao Chen +4 more
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