Results 1 to 10 of about 4,076,226 (189)

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
doaj   +5 more sources

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, Davide La Regina, Andreas Perren, Luca Gabutti, Luciano Anselmi, Stefano Cafarotti, Francesco Mongelli   +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]

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
doaj   +2 more sources

Cost and contribution margin of transcatheter versus surgical aortic valve replacement. [PDF]

J Thorac Cardiovasc Surg, 2017
Objective: To compare the cost of and payments for transcatheter aortic valve replacement (TAVR), a novel and expensive technology, and surgical aortic valve replacement (SAVR).
McCarthy FH, Savino DC, Brown CR, Bavaria JE, Kini V, Spragan DD, Dibble TR, Herrmann HC, Anwaruddin S, Giri J, Szeto WY, Groeneveld PW, Desai ND.   +12 more
europepmc   +2 more sources

Contribution margin in silage maze production [PDF]

Ekonomika, 2018
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, Jonel Subić   +2 more
semanticscholar   +3 more sources

Prediction of financial deficits of postoperative patients in the intensive care unit using machine learning [PDF]

JA Clinical Reports
Background 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, Takuya Shiga, Eichi Takaya, Shinya Sonobe, Yu Kaiho, Yukiko Ito, Masanori Yamauchi   +6 more
doaj   +2 more sources

Historical aspects of the profit category formation and its modern interpretation for enterprises of the hotel and restaurant business

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
doaj   +1 more source

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
openaire   +7 more sources

Contribution margin and quantity matrix to analyze the product portfolio in the context of SMEs. Criticism of the BCG matrix and its alternatives

Cogent Business & Management, 2023
Product portfolio analysis is a critical aspect of small and medium-sized enterprises (SMEs) strategic planning and decision-making. It helps SMEs assess their existing product offerings, identify areas for improvement, and make well informed decisions ...
Gelmar García-Vidal, Alexander Sánchez-Rodríguez, Reyner Pérez-Campdesuñer, Rodobaldo Martínez-Vivar   +3 more
semanticscholar   +1 more source

Hospital Revenue, Cost, and Contribution Margin in Inpatient vs. Outpatient Primary Total Joint Arthroplasty.

Journal of Arthroplasty, 2022
INTRODUCTION Removal of primary total knee arthroplasty (TKA) and primary total hip arthroplasty (THA) from the inpatient-only (IPO) list has financial implications for both patients and institutions.
Thomas H. Christensen, Thomas Bieganowski, Alex W. Malarchuk, R. Davidovitch, J. Bosco, R. Schwarzkopf, W. Macaulay, J. Slover, Claudette M. Lajam   +8 more
semanticscholar   +1 more source