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Cost Allocation and Opportunity Costs

Management Science, 1987
One explanation for the widespread use of allocated fixed costs is that they can serve as a proxy for difficult-to-calculate opportunity costs. This explanation is pursued by modeling a service department as an M/M/s/s queueing system. Two main results are that the expected value of opportunity costs equals both the incremental productivity of ...
Bruce L. Miller, A. G. Buckman
openaire   +1 more source

Tax Compliance Costs

Public Finance Review, 2017
As documented by empirical research, tax compliance costs are a considerable burden for households and businesses. However, cost estimates may be biased due to survey nonresponse and questionnaire framing effects. Investigating both aspects, we do not find significant evidence for a nonresponse bias.
Eichfelder, Sebastian, Hechtner, Frank
openaire   +2 more sources

Health Economic Methods: Cost-Minimization, Cost-Effectiveness, Cost-Utility, and Cost-Benefit Evaluations

Critical Care Clinics, 2012
Health care resources are limited, and health care providers must strive to maximize health benefits to patients within available resources. This is becoming increasingly important in critical care as demand for services grows and costs associated with treatment increase.
Alisa M, Higgins, Anthony H, Harris
openaire   +2 more sources

Product costing: absorption costing

2018
This chapter looks at costs, the basic building blocks of management accounting information. It considers what costing involves, what types of cost a business will incur in its operations and how this costing information is used to inform that most critical management decision, what prices to charge for products and services so that an organization can
openaire   +1 more source

COSTS, COSTS, COST … GIVE ME A BREAK!

The Bottom Line, 1989
The proliferation of articles in library literature about costs, cost studies, and the concepts of analysis and accounting is a positive sign of activity in the cost‐competitive library world. Many articles, no matter the topic, contain some comments on costs.
openaire   +1 more source

Estimating the Attributable Cost of Physician Burnout in the United States

Annals of Internal Medicine, 2019
Occupational burnout is a syndrome characterized by 3 key dimensions: emotional exhaustion, feelings of cynicism and detachment from work, and a sense of low personal accomplishment (1, 2).
Shasha Han   +7 more
semanticscholar   +1 more source

A Formal Basis for the Heuristic Determination of Minimum Cost Paths

IEEE Transactions on Systems Science and Cybernetics, 1968
P. Hart, N. Nilsson, B. Raphael
semanticscholar   +1 more source

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