Results 261 to 270 of about 5,362,650 (312)

Direct Costing and Absorption Costing

1984
Direct costing and absorption costing are two quantitative accounting models that are used by the decisionmakers of the firm for two different purposes — for internal and for external reporting. The two models show the administration of the firm’s economic resources, but from different perspectives.
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Estimating the Direct Costs of Illness

The Milbank Memorial Fund Quarterly. Health and Society, 1982
about estimating the costs of illness has centered around the relative advantages and disadvantages of the two basic methodologies used or proposed-the "human capital" method as against "willingness to pay." Very briefly, the human capital approach requires estimating the direct costs of illness, i.e., the costs of prevention, detection, treatment, and
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DIRECT COSTING AND THE USES OF COST DATA.

The Accounting Review, 1955
Abstract The article focuses on direct costing and the uses of cost data. Cost accounting is utilitarian. Stated another way, cost accounting is not an end in itself, but a means to an end, which is why the uses to be made of cost data are so important.
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THE NEW COSTING CONCEPT--DIRECT COSTING?

The Accounting Review, 1958
Abstract The article presents information on new concepts on direct costing. Direct cost is defined as the cost of materials used, labor employed and the expenses, which would not have been incurred but for the production of this output.
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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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The Cost Approach to Pricing: The Direction of Cost

2010
Two elements enter into the determination of the price of every component exchanged in the economy: the costs of producing, transporting, and delivering it, on the one hand, and its value to the buyer, on the other hand. Under price regulation, these two individual elements are the subject of highly developed formal processes and strictures ...
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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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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 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 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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