Results 11 to 20 of about 319,948 (266)
The allocation of shared fixed costs [PDF]
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Martin Butler, H. Paul Williams
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THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING THE COST CALCULATION USING DIRECT COSTING [PDF]
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
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
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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
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
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On Fixed Cost k-Flow Problems [PDF]
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MohammadTaghi Hajiaghayi +3 more
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SEPARATION OF FIXED AND VARIABLE COSTS FROM MIXED COSTS AT A WATER AND SEWERAGE OPERATOR [PDF]
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
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Optimal Investment with Fixed Financing Costs [PDF]
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
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Reduced Cost Fixing in MaxSAT [PDF]
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
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Rules of Fixed Assets Accounting Should Be Changed
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
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