This discussion paper presents a comparative analysis of the market structure and charging of the main public services charged, considering some tariff charging parameters raised for each of them. The services considered in the analysis are sanitation, waste, transport, energy and telephony...

This discussion paper presents a comparative analysis of the market structure and charging of the main public services charged, considering some tariff charging parameters raised for each of them. The services considered in the analysis are sanitation, waste, transport, energy and telephony...

Background Mongolia introduced liver transplantation 10 years ago, becoming the 46th country globally to successfully perform this procedure. However, the cost of liver transplantation treatment remains expensive in Mongolia, a lower-middle-income country. Thus, the need to calculate the cost of...

Background: This study investigates the vital significance of logistical cost optimization within the residual woody biomass supply chain, aiming to boost both sustainability and the efficient uti-lization of this resource. There is an emphasis on how adept cost management can determine the...

Determining which ports to call at in a maritime loop is considered as an important determinant factor for shipping companies which impacts not only on efficiency, and productivity but also on transportation costs. The port selection process becomes more challenging and sensitive if the market...

Background: Achieving universal health coverage (UHC) is a global priority and a keystone element of the 2030 Sustainable Development Goals. However, COVID-19 is causing serious impacts on tax revenue and many countries are facing constraints to new investment in health. To advance UHC progress,...

In the last decade, strategic management accounting (SMA) practices have garnered considerable attention from academics and business organizations. SMA is described as the provision and analysis of management accounting data on a company's product in the markets, its cost structure, and...

Selecting the appropriate technology for providing electricity to rural communities depends upon evaluating the cost of a potential installation. For some rural communities, locally manufactured technology, in the form of wind and hydropower, can be effective. However, often the cost of these...

CO 2 emission reduction has become the consensus of various industries in China. CO 2 capture, utilization and storage, as an important means for CO 2 emission reduction, is one of the necessary paths to achieve carbon neutrality. Combined with the CO 2 emission of a chemical industry company in...

In the last decade, strategic management accounting (SMA) practices have garnered considerable attention from academics and business organizations. SMA is described as the provision and analysis of management accounting data on a company's product in the markets, its cost structure, and...

Background: Achieving universal health coverage (UHC) is a global priority and a keystone element of the 2030 Sustainable Development Goals. However, COVID-19 is causing serious impacts on tax revenue and many countries are facing constraints to new investment in health. To advance UHC progress,...

Selecting the appropriate technology for providing electricity to rural communities depends upon evaluating the cost of a potential installation. For some rural communities, locally manufactured technology, in the form of wind and hydropower, can be effective. However, often the cost of these...

Operative und strategische Ansatzpunkte für die unternehmenswertorientierte Steuerung eines Unternehmens. Unternehmenswerte stehen im Zentrum vielfältigster Entscheidungen und Transaktionen. Ihre Höhe wird dabei vor allem durch die zukünftig erwarteten Erfolge und die damit verbundenen...

Klaus Deininger and Lyn Squire have recently produced an inequality data base for a panel of countries from the 1960s to the 1990s. We use these data to decompose the sources of inequality into three central parts: the demographic or cohort size effect; the so-called Kuznets Curve or demand...

Objectives: The aim was to determine the direct impact of the COVID-19 pandemic on Spain's health budget. Methods: Budget impact analyses based on retrospective data from patients with suspected severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) admitted to a Spanish hospital between...

Purpose This study aims to ground the assessment of the various costing perspectives associated with the dynamics of processed food supply chains (FSCs), for questing the avenues of profitability within a food processing enterprise. Design/methodology/approach This study underpins the...

Inefficiency in complex reverse-logistical operations, such as the collection and transport of various wastes, can often be traced to two related factors. Adversarial and arms-length relationships between service providers and customers are commonplace, alongside surprisingly limited...

Earned value management is the utmost common method used in study of performance of the project. EVM incorporates the project possibility, budget and agenda processes to promote the project management crew to measure project performance from beginning to the end of the project. It is capable of...

Olive which has attracted people throughout its history has made great contributions to the economic development of countries in Mediterranean basin because of its multi-purpose usage possibilities in daily life and its economic value. Turkey, supplying the 8% of world olive production and 5% of...

This study provides cost data for different heating appliances, covering: gas boilers, oil boilers, biomass boilers (pellet), air source heat pumps, ground source heat pumps, air-air heat pumps (air conditioners), direct acting electric heaters (panel heaters), storage heaters (high heat...

Background: There is growing evidence that the cost for dementia care will increase rapidly in the coming years. Therefore, the objective of this paper was to determine the economic impact of treating clients with dementia in outpatient Dementia Service Centres (DSCs) and simulate the cost...

Inefficiency in complex reverse-logistical operations, such as the collection and transport of various wastes, can often be traced to two related factors. Adversarial and arms-length relationships between service providers and customers are commonplace, alongside surprisingly limited...

Dynamic business environment, rise in the share of overheads in total costs, strong competition on the global market and numerous other challenges that organizations are facing have imposed the need to reexamine the existing, design new costing methods and apply more appropriate management tools...