Results 11 to 20 of about 4,659,985 (228)
THE COST OF PRODUCTION UNDER DIRECT COSTING AND ABSORPTION COSTING – A COMPARATIVE APPROACH [PDF]
Analele 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
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CALCULATION OF COMPANY COSTS THROUGH THE DIRECT-COSTING CALCULATION METHOD [PDF]
Cross-Cultural Management Journal, 2013 The cost of production has as its starting point the purchase cost of raw materials and consumables, as well as their processing cost and the calculation of the production cost involves complex aspects. This article is based on the two major concepts of costs calculation, namely the concept of full costs and the concept of partial costs, and it ...
Florin-Constantin DIMA
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Performance of manufactured and sold goods by direct costing method [PDF]
Risk 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
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Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Partial Cost Theory [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 Cost diagnosis is a tool for controlling, regulating, and piloting an enterprise's performance in a competitive economy. Understanding the complete and complex analysis and perceived investigation of resource consumption in an enterprise requires: a good
Toma Maria
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An integrated knowledge framework for industrial product-costing. [PDF]
, 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
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Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Pada Umkm Budidaya Ikan Mas Koki “Nanda” Desa Pagersari, Kecamatan Kalidawir, Kabupaten Tulungagung [PDF]
, 2023 The use of the full costing method in calculating the cost of production is more precise and accurate. This is because the full costing method includes all detailed cost components for the production process.
Wijaya, Nanda Akbar, Nanda Akbar Wijaya
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Arthroscopy, Sports Medicine, and Rehabilitation, 2021 Purpose: The primary purpose of this study was to compare the cost of care of one of the most common sports medicine surgical procedures, anterior cruciate ligament reconstruction (ACLR), using the time-driven activity-based costing (TDABC) method to ...
Dylan Koolmees, B.S. +5 more
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A Theoretical Approach to Welfare-Optimal Calculation of Direct Costs in European Rail Regulation [PDF]
Journal of Public Administration and Governance, 2021 The regulation of track access charges within the European Union is based on the economic principles of first and second best pricing. In order to obtain an allocative efficiency it is crucial to determine the marginal costs of operating the train services – the so-called direct costs. Even though the Implementing Regulation (EU) 2015/909 specifies the
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Comparative Ethics of Modern Payment Models
Voices in Bioethics, 2023 Photo by Marek Studzinski on Unsplash ABSTRACT Payment models directly impact the way patients experience care. Historically, payment model innovations have been examined mostly from economic, organizational, and public health lenses.
Jacob Riegler
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Quarterly Journal of Management Strategies in Health System, 2022 Background: Healthcare policymakers and planners use the economic burden of the disease to determine the total cost of an outcome, illness, or accident imposed on the country. The aim of this study was to calculate the direct and indirect medical costs in Covid-19 patients with critical conditions hospitalized in the intensive care unit in Golestan ...
Mohammad Javad Kabir +5 more
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