Search Results - subject:"cost calculation"

Cost accounting as a set of instruments for performance budgeting in local government units

Szolno, Olga - In: European research studies 27 (2024) 1, pp. 302-331

Persistent link: https://www.econbiz.de/10014536135

Calculation of product service systems in single and small batch production

Schuh, Günther; Lukas, Gerret; Schweins, Julian; … - In: Journal of Revenue and Pricing Management 24 (2024) 1, pp. 43-49

Single and small batch production is characterized by complex value-added processes and products. The transparent calculation of new offers and change requests is therefore a particular challenge. At the same time, the rising spread of product service systems (PSS) increases the complexity of...

Persistent link: https://www.econbiz.de/10015408699

The method of determining the technical costs of manufacturing products

Matuszek, Józef; Kaczmar-Kolny, Ewa; Byrdy, Łukasz - In: Foundations of Management : the journal of Warsaw … 15 (2023) 1, pp. 101-114

, 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 …. The developed method of cost calculation, thanks to its universality, can be used in most enterprises. …

Persistent link: https://www.econbiz.de/10014507353

OPTIMIZING THE LINK BETWEEN MANAGEMENT ACCOUNTING AND BUSINESS MANAGEMENT

Mihalciuc, Camelia Cătălina - 2022

The use of the cost of managing the economic entities by managers is an action of primary interest. Given the current economy, marked by globalization and increasing competition through the use of modern technologies, knowledge of management techniques through the use of cost information is a...

Persistent link: https://www.econbiz.de/10012813232

Erweiterte Ursachen- und Wirkungskonstellationen bei Kalkulationsmängeln in der Nettorisikoprämienberechnung mit Referenz auf Risikoäquivalenz und Leistungsäquivalenz im Hinblick auf Antiselektion und Proselektion sowie Umverteilungsprozesse in Versicherungsbeziehungen

Eszler, Erwin - 2022

Persistent link: https://www.econbiz.de/10014382046

OPTIMIZING THE LINK BETWEEN MANAGEMENT ACCOUNTING AND BUSINESS MANAGEMENT

Mihalciuc, Camelia Cătălina - 2022

Persistent link: https://www.econbiz.de/10015335747

A commodity-specific border carbon adjustment framework based on the costs of decarbonizing without a carbon price

Goodman, Samuel M. - 2022

Persistent link: https://www.econbiz.de/10013263445

The relationship between cost system functionality, management accounting practices, and hospital performance

Kludacz-Alessandri, Magdalena - In: Foundations of Management 12 (2020) 1, pp. 223-236

for better cost calculation of medical services. This is important for the hospitals because they should always look for … hospital performance depends on the quality of cost calculation, as well as on management accounting practices. On the other … hand, the quality of cost calculation depends on hospital size and a level of computerization. …

Persistent link: https://www.econbiz.de/10012601106

The relationship between cost system functionality, management accounting practices, and hospital performance

Kludacz-Alessandri, Magdalena - In: Foundations of Management : the journal of Warsaw … 12 (2020) 1, pp. 223-236

Persistent link: https://www.econbiz.de/10012490394

The Efficiency Based Costing method : using a sawmill as example

Bariska, Mihály; Pásztory, Zoltán; Koloszár, László - In: European research studies 22 (2019) 2, pp. 229-243

Persistent link: https://www.econbiz.de/10012285946