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Features of cost accounting and calculation of the cost of production of honey-pollinating direction of beekeeping

Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2022
Beekeeping has a high value due to the commercial products obtained and the creation of opportunities for natural pollination of agricultural crops in order to increase their yield. Based on this, intensive farming territories have a great potential in the development of the industry.
E. I. Kostyukova   +2 more
openaire   +1 more source

Calculating the direct costs of urinary incontinence: a new test instrument

BJU International, 1999
Objectives To develop a universally applicable test instrument to measure the total direct costs of urinary incontinence, including personal costs and treatment costs, i.e. the Dowell‐Bryant Incontinence Cost Index (DBICI), and to study the construct validity and test‐retest reliability of the instrument.
C J, Dowell   +3 more
openaire   +2 more sources

Application of the Activity-Based Costing to the Logistics Cost Calculation for Warehousing in the Automotive Industry

open access: yesCommunications - Scientific Letters of the University of Zilina, 2019
Activity-based costing is one of the procedures that proved to be very suitable for the financial management of warehouse activities in the automotive industry. Accurate and up-to-date data enables managers to properly plan and manage all the warehousing
Tomáš Kučera
exaly   +2 more sources

Direct Calculation of Average and Marginal Costs From the Productive Structure of an Energy System

Journal of Energy Resources Technology, 1995
Most of the thermoeconomic accounting and optimization methods for energy systems are based upon a definition of the productive purpose for each component. On the basis of this definition, a productive structure of the system can be defined in which the interactions among the components are described by their fuel product.
LAZZARETTO, ANDREA, MACOR, ALARICO
openaire   +1 more source

CLASSIFICATION OF COSTS AND CALCULATION METHODS AS DIRECTIONS OF COST MANAGEMENT OF COMPANIES

Scientific papers OF DMYTRO MOTORNYI TAVRIA STATE AGROTECHNOLOGICAL UNIVERSITY (ECONOMIC SCIENCES)
The article examines the issue of cost classification as an important tool of the cost management system in companies. It is established that the classification of costs involves their division into separate types and allows establishing appropriate mechanisms for generating information on costs and making optimal management decisions regarding the ...
openaire   +1 more source

The importance of the calculation methods based on direct costing in managerial decisions [PDF]

open access: possibleScientific Bulletin - Economic Sciences, 2010
In response to the criticisms of the cost centre accounting, the calculation methods based on the direct costing concept no longer use the arbitrary calculations for the allocation of indirect expenses based on less pertinent allocation keys. Indirect costs create the illusion of a relation between costs and products, and inexact complete costs lead to
openaire  

ACTUAL PROBLEMS OF ESTIMATING AND CALCULATING THE COST OF CADASTRE WORKS: DIRECTIONS OF REGULATORY AND TECHNICAL REGULATION

MOSCOW ECONOMIC JOURNAL
The article presents the results of an interdisciplinary study of the existing problems of cost estimation and calculation of the cost of cadastral works. The legal grounds and functional significance of the estimate as a mandatory condition of the contract for the performance of cadastral works are considered.
Ol'ga Staren'kova, Anton Staren'kov
openaire   +1 more source

Adaptation of the cost optimal level calculation method of Directive 2010/31/EU considering the influence of Turkish national factors

Applied Energy, 2014
Abstract In accordance with Directive 2010/31/EU (EPBD recast), all EU Member States are obliged to perform analysis on cost optimal levels of minimum energy performance requirements. Besides EU Member States, this EU directive influence candidate countries correspondingly.
Ganiç, Neşe, Yılmaz, A. Zerrin
openaire   +2 more sources

DIRECTIONS TO IMPROVE MANAGEMENT ACCOUNTING AND COST CALCULATIONS IN FOOD INDUSTRY OF MANUFACTURING DAIRY PRODUCTS [PDF]

open access: possibleAnnals of Computational Economics, 2011
The development of food industry of manufacturing dairy products in our country imposes increased efforts to find the most judicious means for management accounting and cost calculation improvement, in order to thoroughly identify and mobilize the existing internal reserves to achieve economic growth.
openaire  

[Calculation of direct standard costs in the evaluation of new technologies: application to the treatment of acute myeloblastic leukemias].

Revue d'epidemiologie et de sante publique, 1986
Financial incidence of new technology can be approached through the utilization of "direct standard cost". This method allows actualization of prices and permits the integration of new procedures. It is applied to acute non lymphoblastic leukemia.
C, Viens-Bitker   +5 more
openaire   +1 more source

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