Die vorliegende Arbeit will einen ökonomischen Beitrag zur Diskussion über die Zugangsgewährung zu monopolistischen Engpaßeinrichtungen und die damit verbundene Öffnung von angrenzenden Märkten für Wettbewerb leisten, die bislang vornehmlich juristisch geprägt ist. Ziel der Arbeit ist...

During recent international climate negotiations like in Paris 2015, the European Union agreed to reduce the emissions of greenhouse gases. Policy-makers target the residential sector as a major user of fossil energy because potential to improve the energy efficiency in existing houses is...

Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in...

Remanufacturing is a process of recovering used products to a like-new condition. It can potentially achieve considerable economic, environmental and social benefits in many applications. However, its economic benefit varies for different products and remanufacturing processes. This research...

Background: As a direct result of the population growing older the total number of chronic illnesses increases. The future expenditure for care of chronically ill patients is an ever-present challenge for the health care system. New solutions based on integrated care or the inclusion of...

В статье рассмотрен анализ традиционных методов учета затрат и калькулирования. Представлена общая характеристика попроцессного и попередельного методов....

The contemporary scientific and technical revolution has brought into view the increasing complexity of the economic activity in all departments whose current and future management must necessarily involve taking into account the efficiency criterion, the economic optimum displaying both...

Based on the finding that dental offices do not apply cost calculation as an instrument of control and regulation of activity, we studied the possibility of applying costing methods for achieving this goal. Thus, we concluded that the GP method meets that requirement.In developing the cost...

However small and medium companies can easily use the extra accounting method, which is based on a table, where the production cost components are found. Nevertheless, small and middle-size entities can easily use the off balance sheet method, which has at its base a table in which are found the...

Management accounting in services is organized by the administrator of the legal person either by using specific accounts or by the development of accounts from financial accounting, or with the aid of his own technical operational records. The list of management accounts is adjusted depending...