Results 41 to 50 of about 5,133,370 (182)

El costo objetivo en la nueva gestión integral de costos [PDF]

open access: yes, 1998
1 Archivo PDF (8 páginas). magyeaggRESUMEN: El costo objetivo es una de las novedosas técnicas de la contabilidad de gestión Japonesa, fundamentada en la reducción de costos durante la totalidad del ciclo de vida del producto, considerando a la misma en ...
López Galindo, Maricela
core   +1 more source

Trees Inside and Outside of Forests in Guanacaste, Costa Rica: Comparisons Among Conservation Areas, Fencerows, and Urban Parks

open access: yesBiotropica, Volume 58, Issue 2, March 2026.
We compared the abundance and characteristics of trees in replicated plots across a rural to urban gradient in Guanacaste, Costa Rica. Trees in urban parks, fencerows, and national parks provide complementary benefits and have distinct compositions.
Jennifer S. Powers   +12 more
wiley   +1 more source

Accelerating Just Energy Transitions in Brazil: Pathways for Social Development

open access: yesLatin American Policy, Volume 17, Issue 1, March 2026.
ABSTRACT This critical article analyzes energy poverty in Brazil from the theoretical perspective of distributive justice, proposing the implementation of a new social regulation called Contribution to Social Development. The goal is to support the process of a just energy transition leading to a broader debate on energy planning and social issues ...
Marcio Giannini Pereira   +5 more
wiley   +1 more source

Incidencia del costo estándar en el logro del costo objetivo en una empresa hotelera

open access: yes, 2019
RESUMENLa hotelería es una actividad económica con muchos procesos complejos en la prestación de servicios de alojamiento, gastronomía y otros de tipo personal, comercial o recreativo.
Goicochea Mauricio, Olinda Jazmín   +3 more
core   +1 more source

Cost–benefit analysis of first‐trimester pre‐eclampsia screening: comparison of multivariable Gaussian algorithm with and without placental growth factor

open access: yesUltrasound in Obstetrics &Gynecology, Volume 67, Issue 2, Page 162-167, February 2026.
ABSTRACT Objective Pre‐eclampsia (PE) is a leading cause of maternal and neonatal morbidity and mortality worldwide. Early identification of high‐risk pregnancies in the first trimester allows preventive treatment with low‐dose aspirin. This study aimed to evaluate whether multivariable Gaussian algorithm‐based PE screening strategies, with and without
E. Bonacina   +10 more
wiley   +1 more source

Análisis del riesgo financiero y riesgo de salud para las enfermedades de alto costo en una EPS de la ciudad de Bucaramanga año 2018

open access: yesRevista Geon, 2019
Introducción: Las enfermedades de alto costo se han convertido hoy en di a en un determinante e indicador de perdurabilidad, calidad y prestación de servicios de salud en las empresas promotoras de salud (Eps) de la ciudad de Bucaramanga.
Alexander Almeida Espinosa   +1 more
doaj   +1 more source

The Role of Public Finance to Address the Global Finance Gap for Drinking Water Services

open access: yesWorld Water Policy, Volume 12, Issue 1, February 2026.
ABSTRACT Meeting SDG target 6.1 for drinking water requires addressing the finance gap between the funds available from tariffs, taxes and transfers, and the life‐cycle costs of sustaining these services. While there are li‐mitations to applying repayable finance to address this gap, governments can be well suited to support both drinking water ...
Kristina Nilsson
wiley   +1 more source

FIJACIÓN DE PRECIOS COSTO PLUS (COSTO MÁS MARGEN) Y TARGET COSTING (COSTEO OBJETIVO) (publicado em espanhol)

open access: yes, 2002
The three basic factors to keep in mind when determining the price of goods or services are clients, costs and competition. The firm´s accounting department provides the data for the two methods of price determination now in general use.
Cuevas Villegas, Carlos Fernando
core   +1 more source

Un caso de aplicación del sistema ABC en una empresa peruana: Frenosa

open access: yesContabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2010
En este artículo se presenta un estudio de caso de una empresa industrial peruana, en el cual se explica el desarrollo del modelo de costeo basado en las actividades a partir del costeo de una línea de producto fabricada por la empresa.
Sergio Luis Chérres Juárez
doaj  

Using lessons from criminal justice research to improve conservation law enforcement research and practice

open access: yesConservation Biology, Volume 40, Issue 1, February 2026.
Abstract Urgency to save species from extinction has prompted increased investment in law enforcement in protected areas. To date, such law enforcement has largely focused on increasing costs and reducing opportunities for offending. However, these resource‐intensive approaches are not always effective and can contribute to conflict between people and ...
Freya A. V. St. John   +3 more
wiley   +1 more source

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