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Year of publication
Subject
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Variable costing 5 variable costing 5 Teilkostenrechnung 4 Agricultural and poultry farming activity 2 Bargeldloser Zahlungsverkehr 2 Credit card 2 EU countries 2 EU-Staaten 2 Europäische Union 2 Kreditkarte 2 Kreditkartengeschäft 2 Noncash payments 2 absorption costing 2 ovine 2 Absatz 1 Accounting law 1 Agribusiness 1 Agricultural Finance 1 Agricultural and Food Policy 1 Agriculture 1 Aviculture 1 Bilanzrecht 1 Deutschland 1 Flexible Budget 1 Full costing 1 Geflügel 1 Geflügelhaltung 1 Gemeinkosten 1 Germany 1 Gewinn- und Verlustrechnung 1 Income statement 1 Indirect costs 1 Kalkulácia neúplných nákladov 1 Landwirtschaft 1 Livestock Production/Industries 1 Managerial Income Statement 1 Manažérska výsledovka 1 Poultry 1 Production Economics 1 Production costs 1
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Online availability
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Free 10
Type of publication
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Article 6 Book / Working Paper 4
Type of publication (narrower categories)
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Article in journal 2 Aufsatz in Zeitschrift 2 Bericht 2 Graue Literatur 2 Non-commercial literature 2 Arbeitspapier 1 Working Paper 1
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Language
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English 5 Undetermined 2 German 1 Slovak 1 Spanish 1
Author
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Börestam, Ann 2 Castanheira, Luis Gustavo 2 Costa, Adilson 2 Eyerkaufer, Marino Luiz 2 Faria, Ana Cristina de 2 Gonçalves, Marguit Neumann 2 Oliveira, Neuza Corte de 2 Ribeiro, Roberto Rivelino Martins 2 Sanches, Simone Leticia Raimundini 2 Schmiedel, Heiko 2 Argilés, Josep M. 1 Budinský, Michal 1 Dyhdalewicz, Anna 1 Foltínová, Alžbeta 1 Lengsfeld, Stephan 1 Wielenberg, Stefan 1
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Institution
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Department of Economics and Business, Universitat Pompeu Fabra 1
Published in...
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Diskussionspapiere der Wirtschaftswissenschaftlichen Fakultät / Wirtschaftswissenschaftliche Fakultät, Universität Hannover : Hannover economic papers (HEP) 1 E-Finanse : finansowy kwartalnik internetowy 1 Economics Working Papers / Department of Economics and Business, Universitat Pompeu Fabra 1 Ekonomika a managment 1 International Journal of Food and Agricultural Economics (IJFAEC) 1 International journal of food and agricultural economics : IJFAEC 1 Occasional paper series / European Central Bank 1 Occasional paper series / European Central Bank ; Eurosystem 1 Organizacoes Rurais e Agroindustriais/Rural and Agro-Industrial Organizations 1
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Source
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ECONIS (ZBW) 5 RePEc 4 BASE 1
Showing 1 - 10 of 10
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The implementation of variable costing in the management of profitability of sales in trade companies
Dyhdalewicz, Anna - In: E-Finanse : finansowy kwartalnik internetowy 11 (2015) 3, pp. 116-127
based on variable costing, which evolved towards the preparation of a tool for multidimensional measurement and an analysis … accounts on the basis of variable costing, providing the basis of preparing multi task contribution income statements in … of variable costing; 3) In the third part, one proposes a report on customer profitability and basic financial ratios …
Persistent link: https://www.econbiz.de/10011455488
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Operational result through variable costing : agricultural and poultry production
Castanheira, Luis Gustavo; Oliveira, Neuza Corte de; … - In: International journal of food and agricultural … 2 (2014) 3, pp. 55-70
Persistent link: https://www.econbiz.de/10011290184
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Interchange fees in card payments
Börestam, Ann (contributor); Schmiedel, Heiko (contributor) - 2011
Persistent link: https://www.econbiz.de/10011627083
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Interchange fees in card payments
Börestam, Ann; Schmiedel, Heiko - 2011
Persistent link: https://www.econbiz.de/10013439722
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Various Versions of Managerial Income Statement
Foltínová, Alžbeta; Budinský, Michal - In: Ekonomika a managment 2008 (2008) 2
The aim of this paper is to present a spectrum of approaches to managerial income statement assembling. In the preface, we explain the managerial income statement concept. We define it as a report processed for the needs of inter-business management, which intermediates various views on business...
Persistent link: https://www.econbiz.de/10009401129
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Zur Herstellungskostenuntergrenze des BilMoG
Lengsfeld, Stephan (contributor);  … - 2008
Im Referentenentwurf zum BilMoG wird die Untergrenze der Herstellungskosten neu gefasst, in die neben den Einzelkosten nun auch die variablen Gemeinkosten einzubeziehen sind. Der Beitrag klärt zunächst, wie variable Gemeinkosten aus Sicht der Kostenrechnung zu ermitteln sind. Anschließend...
Persistent link: https://www.econbiz.de/10003672207
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Methods of absorption costing and variable costing in ovine: case study in a farm
Eyerkaufer, Marino Luiz; Costa, Adilson; Faria, Ana … - 2007
economic result were the same in theyear, by both methods: absorption and variable costing, the monthly segregation of the … costs in variable and fixed values, proposedby the variable costing method, is economically more interesting for the … which general aimis to identify and measure the production costs of ovine, by means of the absorption costing and variable …
Persistent link: https://www.econbiz.de/10009445661
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MÉTODOS DE CUSTEIO POR ABSORÇÃO E VARIÃVEL NA OVINOCULTURA DE CORTE: ESTUDO DE CASO EM UMA CABANHA
Eyerkaufer, Marino Luiz; Costa, Adilson; Faria, Ana … - In: Organizacoes Rurais e Agroindustriais/Rural and … 09 (2007) 2
, although the economic result were the same in the year, by both methods: absorption and variable costing, the monthly … segregation of the costs in variable and fixed values, proposed by the variable costing method, is economically more interesting … which general aim is to identify and measure the production costs of ovine, by means of the absorption costing and variable …
Persistent link: https://www.econbiz.de/10005064318
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Análisis del comportamiento de los resultados en 'full' y 'direct costing'
Argilés, Josep M. - Department of Economics and Business, Universitat … - 2002
In this paper we perform a mathematical analyse of profits and losses in direct and full costing. They are compared in different situations, mainly the utilisation of productive capacity and the existence of beginning inventories. Direct costing was conceived as a system of cost accounting which...
Persistent link: https://www.econbiz.de/10005572587
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OPERATIONAL RESULT THROUGH VARIABLE COSTING: AGRICULTURAL AND POULTRY PRODUCTION
Castanheira, Luis Gustavo; Oliveira, Neuza Corte de; … - In: International Journal of Food and Agricultural … 2, 3
The objective of this work is to apply the variable costing method in an agricultural (maize production) and poultry …
Persistent link: https://www.econbiz.de/10011143608
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