Results 261 to 270 of about 7,123,874 (313)
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Annual direct cost of urinary incontinence
Obstetrics & Gynecology, 2001To estimate the annual direct cost of urinary incontinence in 1995 US dollars.Epidemiologically based models using diagnostic and treatment algorithms from published clinical practice guidelines and current disease prevalence data were used to estimate direct costs of urinary incontinence.
L, Wilson +4 more
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Costs of endometriosis in Austria: a survey of direct and indirect costs
Archives of Gynecology and Obstetrics, 2013The literature includes a wealth of medical data on endometriosis, but the economic significance of the condition has so far been neglected. An analysis of hospital costs for endometriosis in Austria was, therefore, carried out for economic purposes.Seventy-three patients with endometriosis were included in the study.
Johanna, Prast +5 more
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Direct Costing and Absorption Costing
1984Direct costing and absorption costing are two quantitative accounting models that are used by the decisionmakers of the firm for two different purposes — for internal and for external reporting. The two models show the administration of the firm’s economic resources, but from different perspectives.
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Estimating the Direct Costs of Illness
The Milbank Memorial Fund Quarterly. Health and Society, 1982about estimating the costs of illness has centered around the relative advantages and disadvantages of the two basic methodologies used or proposed-the "human capital" method as against "willingness to pay." Very briefly, the human capital approach requires estimating the direct costs of illness, i.e., the costs of prevention, detection, treatment, and
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DIRECT COSTING AND THE USES OF COST DATA.
The Accounting Review, 1955Abstract The article focuses on direct costing and the uses of cost data. Cost accounting is utilitarian. Stated another way, cost accounting is not an end in itself, but a means to an end, which is why the uses to be made of cost data are so important.
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THE NEW COSTING CONCEPT--DIRECT COSTING?
The Accounting Review, 1958Abstract The article presents information on new concepts on direct costing. Direct cost is defined as the cost of materials used, labor employed and the expenses, which would not have been incurred but for the production of this output.
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The Engineering Economist, 1963
Abstract In many organizations the engineer plays an important role in making cost studies, establishing budgets, and setting cost standards. As a result, he becomes involved with a wide variety of cost data and with accounting procedures for treatin3 such data.
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Abstract In many organizations the engineer plays an important role in making cost studies, establishing budgets, and setting cost standards. As a result, he becomes involved with a wide variety of cost data and with accounting procedures for treatin3 such data.
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The Cost Approach to Pricing: The Direction of Cost
2010Two elements enter into the determination of the price of every component exchanged in the economy: the costs of producing, transporting, and delivering it, on the one hand, and its value to the buyer, on the other hand. Under price regulation, these two individual elements are the subject of highly developed formal processes and strictures ...
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The Accounting Review, 1964
Abstract The article presents a discussion on the topic related to direct costing, which appeared in the January 1964 issue of the journal The Accounting Review. The paper, like most of its predecessors, had used two opposite poles of inventory and cost measurement, full absorption cost and variable cost.
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Abstract The article presents a discussion on the topic related to direct costing, which appeared in the January 1964 issue of the journal The Accounting Review. The paper, like most of its predecessors, had used two opposite poles of inventory and cost measurement, full absorption cost and variable cost.
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Deckungsbeitragsrechnung (Direct Costing)
2005Neben dem Problem der Proportionalisierung fixer Kosten bei Anwendung der differenzierten Zuschlagskalkulation ist ein weiterer Schwachpunkt der mittel- und langfristig angelegten Vollkostenrechnung darin zu sehen, dass kaum Indikatoren zur Unterstutzung kurzfristiger betrieblicher Entscheidungen abgeleitet werden konnen.
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