Results 11 to 20 of about 1,967,755 (312)

Asymptotics for Fixed Transaction Costs [PDF]

open access: yesSSRN Electronic Journal, 2013
An investor with constant relative risk aversion trades a safe and several risky assets with constant investment opportunities. For a small fixed transaction cost, levied on each trade regardless of its size, we explicitly determine the leading-order corrections to the frictionless value function and optimal policy.
Altarovici, Albert   +2 more
openaire   +4 more sources

A two-stage stochastic transportation problem with fixed handling costs and a priori selection of the distribution channels [PDF]

open access: yes, 2014
In this paper, a transportation problem comprising stochastic demands, fixed handling costs at the origins, and fixed costs associated with the links is addressed. It is assumed that uncertainty is adequately captured via a finite set of scenarios.
Hinojosa Bergillos, Yolanda   +2 more
core   +1 more source

Optimal Investment with Fixed Financing Costs [PDF]

open access: yesFinance and Economics Discussion Series, 2001
Case studies show that corporate managers seek financial independence to avoid interference by outside financiers. We incorporate this financial xenophobia as a fixed cost in a simple dynamic model of financing and investment. To avoid refinancing in the future, the firm alters its behavior depending on the extent of its financial xenophobia and the ...
Jason G. Cummins, Ingmar Nyman
openaire   +2 more sources

THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING THE COST CALCULATION USING DIRECT COSTING [PDF]

open access: yesStrategii 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  

Individual Travel Cost Method and Flow Fixed Costs [PDF]

open access: yesSSRN Electronic Journal, 2002
The paper proposes an approach for evaluating the effect of flow fixed costs on the evaluation of environmental benefits with travel cost method. On a full annual perspective when recreational users incur relevant annual direct fixed expenses, their behaviour could be influenced by them.
DEFRANCESCO, EDI, ROSATO P.
openaire   +4 more sources

The use of controlling in agricultural enterprises and their competitiveness

open access: yesAgricultural Economics (AGRICECON), 2014
The article aims at the evaluation and comparison of the structure of costs linked to the milk production in the Czech Republic and the Slovak Republic. The paper focuses on the potential of the cost controlling in agricultural production.
Alžbeta FOLTÍNOVÁ   +1 more
doaj   +1 more source

Searching the proportional level of operating costs - specification of the minimum volume of production

open access: yesAgricultural Economics (AGRICECON), 2002
This article concerns the topic of various types of costs and refers to relations between them. It also solves relations between costs and the output in in-kind units, between costs and revenues (in financial units), between the unit price and the sale ...
F. Střeleček, P. Kollar
doaj   +1 more source

Analytical assessment of the possibility of making a decision to increase production capacity on the basis of the margin approach

open access: yesУченые записки Российской академии предпринимательства, 2021
The article presents the method of marginal approach based on the ratio «cost - volume - profit» andconsiders the analytical possibilities of the application of this methodology to managerial decision-making on increase production capacity for certain ...
O. E. Kovrizhnykh, I. N. Vyachina
doaj  

SEPARATION OF FIXED AND VARIABLE COSTS FROM MIXED COSTS AT A WATER AND SEWERAGE OPERATOR [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2021
Knowing the costs of some activity is essential to a financial manager. Within costs it is important to group them into variable costs and fixed costs.
Árpád-Zoltán Fülöp   +2 more
doaj  

Making better decisions by applying mathematical optimization to cost accounting: An advanced approach to multi-level contribution margin accounting

open access: yesHeliyon, 2021
The purpose of multi-level contribution margin accounting in cost accounting is to analyze the profitability of products and organizational entities with appropriate allocation of fixed costs and to provide relevant information for short-term, medium ...
Michael Gutiérrez
doaj   +1 more source

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