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Alternatives for the Traditional Overhead Cost Allocation

1993
For years, in industrial firms the ratio of overhead costs to total costs has been increasing. This development involved a search for alternatives for the traditional overhead percentage cost accounting systems in manufacturing departments (for example with the machine overhead rate accounting) and in indirect departments afterwards.
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Classification cost: An empirical comparison among traditional classifier, Cost-Sensitive Classifier, and MetaCost

Expert Systems with Applications, 2012
Loan fraud is a critical factor in the insolvency of financial institutions, so companies make an effort to reduce the loss from fraud by building a model for proactive fraud prediction. However, there are still two critical problems to be resolved for the fraud detection: (1) the lack of cost sensitivity between type I error and type II error in most ...
Jungeun Kim   +3 more
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Non-Traditional Settings for Influenza Vaccination of Adults

PharmacoEconomics, 2008
Influenza vaccination rates remain far below national goals in the US. Expanding influenza vaccination in non-traditional settings such as worksites and pharmacies may be a way to enhance vaccination coverage for adults, but scant data exist on the cost effectiveness of this strategy. The aims of this study were to (i) describe the costs of vaccination
Lisa A, Prosser   +6 more
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Cost Analysis of Hemodialysis Session: A Comparison Between Activity-Based Costing and Traditional Costing Methods

Clinical and Experimental Health Sciences
Objective: This study, aims to determine the cost of hemodialysis sessions by using traditional costing and activity-based costing (ABC) methods, to provide a tool for controlling costs and to contribute to the financial planning studies of health managers.
Meryem Turgut   +2 more
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Comparative Analysis Of Cost Calculation With Activity-Based Costing And Traditional Methods

Jurnal Multidisiplin Sahombu
In the modern business world, accurate cost calculation is crucial for effective decision-making. Traditional methods often fail to reflect actual resource consumption, leading to inaccurate pricing and resource allocation. This research aims to analyze the use of Activity-Based Costing (ABC) and compare it with traditional methods.
null Emmuel Prayer Waruwu   +4 more
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Production Cost of Traditional Surfactants and Biosurfactants

2023
Rathi Muthaiyan Ahalliya   +8 more
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THE EFFECTS OF KNOWLEDGE ECONOMY ON THE COSTS AND COST COMPARISON OF TRADITIONAL AND DIGITAL GOODS

2011
In traditional economics, the cost of production decreases as the production rate increases (scale economics is valid). After a certain level average cost begins to increase again (scale diseconomies) In other words; as the production increases, after a certain level the cost increases gradually.
KARA, Tolga, BABAN, Ece
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