Results 1 to 10 of about 109 (100)
Analysis of Production Cost Calculations Using the Direct Costing Method at PT Fortuna Inti Alam
Formosa Journal of Applied Sciences, 2023 The Direct Costing method is a production cost calculation method that only charges costs that are variable or that are directly related to the product. This research aims to find out how to calculate production costs using the direct costing method at PT Fortuna Inti Alam. The research method used in this research is descriptive qualitative.
Rudy Johanis Pusung
exaly +2 more sources
THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING THE COST CALCULATION USING DIRECT COSTING [PDF]
Strategii 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
MODERN ANALYTICAL INSTRUMENTS FOR CONTROLLING THE ENTERPRISE FINANCIAL PERFORMANCE
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 It was grounded, that analysis of financial performance allows discovering opportunities to improve the enterprise financial condition, implements effective control over revenue and expense metrics, makes economically sound decisions based on the ...
S. Levytska +4 more
doaj +2 more sources
Direct cost method applied to calculate milk production costs
Research, Society and Development, 2022 The objective was to apply direct costing (DC) methodology to calculate dairy farms costs located in the semiarid region of Sergipe, Brazil. Productive and financial data were used from 30 dairy farms, in which milk market is the farms primary activity.
José Leoncio Delmondes Pereira Freitas +8 more
openaire +3 more sources
Economic Rationale for Calculating Enterprise Costs using the "Direct- Costing" System
WSEAS TRANSACTIONS ON COMPUTER RESEARCH, 2023 In the article, we have prepared a practical recommendation for calculating the cost of bakery products based on the distribution of additional costs, taking into account the marginal revenue, assortment optimization, and field characteristics, which affect the growth of income and economic growth as a whole, using the "direct-costing" alternative ...
Nasrullayeva Gunash +4 more
openaire +1 more source
Al-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
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Costing of the Main Functional Products of the State Higher Education Institutions Activities: Theoretical and Organizational Provisions [PDF]
Облік і фінанси, 2019 The theoretical justifying of the cost accounting for the main functional products of the state higher education institutions activities is important to development of management accounting of their activities, which is performed on a paid basis.
Svitlana Svirko, Tetiana Trosteniuk
doaj +1 more source
The impact of transportation costs on economic performances in crop production [PDF]
Ekonomika Poljoprivrede (1979), 2020 Transport activity has significant implications for the other sectors' activities, including agriculture and agribusiness. Transportation costs represent a significant determinant of total operating costs, and therefore the selling price, which affects ...
Savić Bojan +2 more
doaj +3 more sources
Applying the Direct-Costing Method in the Hotel Sector
CECCAR Business Review, 2022 The direct-costing method is a method often used for determining and analyzing costs, in order to make the best decisions at the management level, both for companies whose object of activity is production and for those providing services, such as ...
Cristian-Remus JURJ +1 more
doaj +1 more source
Economic aspects of sheep farming on the family farm models in the hilly-mountain regions of Serbia [PDF]
Ekonomika Poljoprivrede (1979), 2018 The hilly-mountain villages are important factor in food production and rural development of Serbia. The sheep production is in the fourth place of importance among branches of livestock production in Serbia, behind the cattle, pig and poultry ...
Popović Nikola
doaj +3 more sources