Results 11 to 20 of about 3,265,997 (303)
THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING THE COST CALCULATION USING DIRECT COSTING [PDF]
The definition of the cost of production as applied to inventories refers to the acquisition and production cost, and its determination involves many considerations.
Cristina Aurora, Bunea-Bontaş
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THE COST OF PRODUCTION UNDER DIRECT COSTING AND ABSORPTION COSTING – A COMPARATIVE APPROACH [PDF]
Managerial accounting has an important role in strategic management of a company, being designed especially for managers, in order to optimise their decision regarding operating activities.
Bunea-Bontaş Cristina Aurora
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An integrated knowledge framework for industrial product-costing. [PDF]
Product-costing is recognised as being erroneous. This thesis examined the background to this inaccuracy through the undertaking of case studies in a range of industrial contexts, in particular the automotive and aerospace industries.
Mishra, Karen Eileen
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Cost methods and unit costs for direct service delivery costing.
Cost methods and unit costs for direct service delivery costing.
Colin A. Russell (8151456) +9 more
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Factors influencing the target costing process
The article presents principles of defining target price, target profit and target cost and conjoint concept of target costing process. Functions, performed by employees and departments of an organization during the target costing process are defined ...
Vilius Savickas, Julija Šarupičiūtė
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The Direct Cost of Rheumatoid Arthritis
This analysis estimated the direct cost of rheumatoid arthritis (RA) from a societal perspective.Primary and secondary data sets were used to determine the rate of medical resource utilization. National average Medicare or Medicaid reimbursement rates were used to value direct costs (in 1994 dollars).Persons with RA have, on average, dollar 1702 in ...
Ward, Marcia M. +2 more
openaire +2 more sources
Performance of manufactured and sold goods by direct costing method [PDF]
The paper presents how the performance of manufactured and sold goods can be highlighted by the Direct Costing Method. The study provides an integrated approach to personalized cost calculation through a detailed empirical study, monthly detailed, for ...
Teodor HADA +2 more
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Calculation of the Full Cost of Education for Students in Various Disciplines at the AJA Command and Staff University (Activity-Based Costing Approach) [PDF]
Objective: This research aims to calculate the full cost of education for students in various disciplines at the AJA Command and Staff University across its four faculties, using the activity-based costing (ABC) approach.Methodology: To calculate the ...
ساسان خادمی +2 more
doaj +1 more source
The calculation of the cost of production is very important for companies to determine the selling price of a product and assist management in calculating the company's financial statements.
TRI RAHAYU WIDYA
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Inter-organisational costing approaches: the inhibiting factors [PDF]
Purpose - The purpose of this paper is to highlight the limitations of current accounting practices in an inter-organisational context; introduce contemporary costing approaches used in inter-organisational costing (IOC) programmes; and identify the ...
Mr. Marko Bastl +13 more
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