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A Note on Direct Costing

The Engineering Economist, 1963
Abstract In many organizations the engineer plays an important role in making cost studies, establishing budgets, and setting cost standards. As a result, he becomes involved with a wide variety of cost data and with accounting procedures for treatin3 such data.
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direct medical costs

2009
Fixed and variable costs associated directly with a health care intervention (e.g. payments for drugs, treatments, laboratory and other medical services, costs for staying in the hospital, honoraries); → see economic analysis.
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Deckungsbeitragsrechnung (Direct Costing)

2005
Neben dem Problem der Proportionalisierung fixer Kosten bei Anwendung der differenzierten Zuschlagskalkulation ist ein weiterer Schwachpunkt der mittel- und langfristig angelegten Vollkostenrechnung darin zu sehen, dass kaum Indikatoren zur Unterstutzung kurzfristiger betrieblicher Entscheidungen abgeleitet werden konnen.
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DIRECT COSTING--EITHER...OR?

The Accounting Review, 1964
Abstract The article presents a discussion on the topic related to direct costing, which appeared in the January 1964 issue of the journal The Accounting Review. The paper, like most of its predecessors, had used two opposite poles of inventory and cost measurement, full absorption cost and variable cost.
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DIRECT COSTING AND THE LAW.

The Accounting Review, 1965
Abstract The purpose of this article is not to discuss the arguments for or against the use of direct costing. It is instead to locus attention on some of the legal implications a company should keep in mind with respect to taxation, securities regulation, and antitrust and other legislation if it is considering the use of direct ...
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DIRECT COSTING--THE CASE 'FOR'

The Accounting Review, 1954
Abstract The major arguments in favor of direct costing are (1) it imposes a more realistic approach to the analysis of joint costs, (2) it permits the allocation of costs on a temporal basis if temporal significance outweighs product significance, (3) it enables the allocation of costs according to lines of responsibility for them ...
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Costing for product direct costs

2012
Jill Collis, Andrew Holt, Roger Hussey
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A Comparative Energy and Costs Assessment and Optimization for Direct Air Capture Technologies

Joule, 2021
Fausto Gallucci   +2 more
exaly  

The Benefit and Cost of Prostate Cancer Early Detection

Ca-A Cancer Journal for Clinicians, 1993
P J Littrup   +2 more
exaly  

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