One of the many challenges in running a business is cost accounting. While there are many different costing methods, there is still a need to create new ones. The aim of this article is to develop a new method of cost calculation, which is adapted to modern conditions related to the adaptation...

There is limited theoretical understanding of cost pass-through within markets where prices are dispersed. Under a general demand function, we analyse the effects of cost changes in a seminal model of price dispersion, where some consumers are captive to particular sellers while others are not...

We separately observe variable input expenditure and expenditure on fixed inputs in novel firm-level data covering the Belgian manufacturing sector over the last decades. This permits a deeper investigation of two potential drivers of the globally observed widening gap between firms' revenue and...

By regulating how firms collect, store, and use data, privacy laws may change the role of data in production and alter firm demand for information technology inputs. We study how firms respond to privacy laws in the context of the EU's General Data Protection Regulation (GDPR) by using seven...

The price pass-through of CO2 costs was analysed for HRC and PE/PP products as parts of a BEV. It was revealed that the feasibility of transferring these costs hinges on a company's ability to dictate prices, either as a significant player in international markets or through bilateral...

A long-lasting dilemma on the efficient provision of services of general economic interest has become increasingly important in the waste management industry: competition or monopoly in municipal solid waste management. Previous literature has primarily examined the economics of scale and scope...

This paper presents a tractable model of endogenous production networks with fixed costs associated with the formation of links between firms. The model consists of a finite number of firm types producing differentiated products. Each firm is characterized by firm-specific parameters describing...

Sanitary requirements, geopolitical crises, and other factors that increase price volatility have an impact on the organization of markets and changes in investment policies and business strategies. The COVID-19 pandemic interrupted the trade of chicken meat, due to the drastic reduction in the...

We propose a generalized, practitioner-oriented operating-leverage model for predicting operating income using net sales, cost of sales, depreciation, and SG&A. Prior research links operating income directly to these items; hence, our model includes all aggregate revenues and expenses that...

Power system planning has evolved rapidly in recent years to keep pace with advancements in generation technologies, formation, or interconnection of larger and more complex grids, and increasing consumer expectations. Uniquely, this paper tries to evaluate the importance of a planning model for...

Kern dieses Working Papers ist die Prüfung eines staatlichen Kaufverbots von Agrarerzeugnissen und Lebensmitteln unterhalb der Herstellungskosten. In Deutschland gibt es seit ein paar Jahren eine erhebliche politische Diskussion hierzu, die sich schließlich im Koalitionsvertrag der...

In this day, you need a company to compete with the other company to acquire a good competition between the companies. For example, the manufacturing company such as the one explained in this paper are required to be able to produce a high qualities product with a good price that can compete in...

Spoilage can occur at any stage of the production process. Rework is unacceptable units of production that are subsequently repaired and sold as acceptable finished goods. Scrap is material left over when making a product. The key objectives in accounting for spoilage are determining the...

Aspects of production and cost calculation are very important in a business activity that is oriented towards the sale of a product. Mekar Sari home industry does production separately in two places with a long distance, this is done for cost savings. The calculation of the cost of goods...

In addition to providing goods and services, the company's goal is to obtain the greatest profit. As a supplier of goods, companies face special challenges to ensure better product quality and competitive prices. All costs that must be incurred by a company or business to produce goods and...

Electric vehicle (EV) battery costs have declined by more than 90% over the past decade. This study investigates the role of learning-by-doing (LBD) in driving this reduction and its interaction with two major government policies - consumer EV subsidies and local content requirements. Leveraging...

From a conceptual point of view there is little consensus of what should be the 'ideal indicator' of international cost and price competitiveness as each of the standard measures typically employed has its own merits and drawbacks. This calls for addressing the question from an empirical angle,...