Results 11 to 20 of about 319,948 (266)

The allocation of shared fixed costs [PDF]

open access: yesEuropean Journal of Operational Research, 2006
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Martin Butler, H. Paul Williams
openaire   +1 more source

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  

Analysis of operating cost variability in selected sectors of the Czech Republic for the period 2007–2010

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012
One of the major approaches to the analysis of economic performance is the concept of variable and fixed costs. This concept analyzes the relationship between corporate costs and profits. The tightness of this relationship (i.e.
Martin Landa
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  

DETERMINING AGRICULTURE PRODUCTION EFFICIENCY BASED ON THE NEW ASSESMENT TOOLS

open access: yesEconomy and Sociology, 2019
Profitability indicators describe the result of the management process more comprehensively than profit, characterize the effectiveness and efficiency of management, because their value shows the ratio of the effect with cash or input resources. They are
Dmitri PARMACLI, Alexandru STRATAN
doaj   +1 more source

On Fixed Cost k-Flow Problems [PDF]

open access: yesTheory of Computing Systems, 2014
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
MohammadTaghi Hajiaghayi   +3 more
openaire   +2 more sources

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  

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

Reduced Cost Fixing in MaxSAT [PDF]

open access: yes, 2017
We investigate utilizing the integer programming (IP) technique of reduced cost fixing to improve maximum satisfiability (MaxSAT) solving. In particular, we show how reduced cost fixing can be used within the implicit hitting set approach (IHS) for solving MaxSAT. Solvers based on IHS have proved to be quite effective for MaxSAT, especially on problems
Fahiem Bacchus   +3 more
openaire   +2 more sources

Rules of Fixed Assets Accounting Should Be Changed

open access: yesУчёт. Анализ. Аудит, 2020
Nowadays the role of accounting in managing the economy of businesses is increasing. Accounting is one of the main information sources for making managerial decisions in organizations.
V. G. Get’man
doaj   +1 more source

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