Results 11 to 20 of about 3,265,997 (303)

THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING THE COST CALCULATION USING DIRECT COSTING [PDF]

open access: yesStrategii Manageriale, 2012
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
doaj   +2 more sources

THE COST OF PRODUCTION UNDER DIRECT COSTING AND ABSORPTION COSTING – A COMPARATIVE APPROACH [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2013
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
doaj   +2 more sources

An integrated knowledge framework for industrial product-costing. [PDF]

open access: yes, 2009
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
core   +4 more sources

Cost methods and unit costs for direct service delivery costing.

open access: yes, 2022
Cost methods and unit costs for direct service delivery costing.
Colin A. Russell (8151456)   +9 more
core   +1 more source

Factors influencing the target costing process

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2014
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
doaj   +1 more source

The Direct Cost of Rheumatoid Arthritis

open access: yesValue in Health, 2000
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]

open access: yesRisk in Contemporary Economy, 2018
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
doaj   +1 more source

Calculation of the Full Cost of Education for Students in Various Disciplines at the AJA Command and Staff University (Activity-Based Costing Approach) [PDF]

open access: yesعلوم و فنون نظامی
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

Perhitungan Harga Pokok Produksi dengan Metode Harga Pokok Pesanan (Job Order Costing) pada Hana Digital Printing Malang

open access: yesAl-Manhaj, 2023
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
doaj   +1 more source

Inter-organisational costing approaches: the inhibiting factors [PDF]

open access: yes, 2010
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
core   +1 more source

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