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Year of publication
Subject
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Indirect costs 142 Gemeinkosten 137 Theorie 50 Theory 50 Kostenmanagement 36 indirect costs 35 Prozesskostenrechnung 28 Deutschland 27 Germany 26 Controlling 24 Cost management 23 Direct costs 22 Management control 21 Activity-based costing 20 Gesundheitskosten 19 Health care costs 19 Kostenrechnung 19 Costs 18 Kosten 18 Cost accounting 16 Indirect-costs 15 Social costs 14 direct costs 14 Soziale Kosten 13 Disease 9 Krankheit 9 Production costs 9 Produktionskosten 9 Cost of illness 8 Cost allocation 7 Economic burden 7 Kostenverrechnung 7 Productivity 7 Produktivität 7 Productivity-costs 6 Betriebliche Budgetierung 5 Corporate budgeting 5 Cost estimation 5 Innerbetriebliche Leistungsverrechnung 5 Kalkulation 5
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Online availability
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Undetermined 63 Free 46 CC license 13
Type of publication
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Article 140 Book / Working Paper 99
Subcategories
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Article in journal 105 Book section 33 Working paper 25 Case study 7 Proceedings 3 Textbook 3 Government document 2 Introduction 1 Literature review 1
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Language
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German 105 English 90 Undetermined 43 French 1 Portuguese 1
Author
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Krol, Marieke 4 Müller, Armin 4 Remer, Detlef 4 Brouwer, Werner 3 Brouwer, Werner B.F. 3 Glaser, Horst 3 Gleich, Ronald 3 Kellner-Lewandowsky, Marion 3 López-Bastida, Julio 3 Oliva, Juan 3 Angelini, Viola 2 Aranda-Reneo, Isaac 2 Balbi, Stefano 2 Bauer, Ralf 2 Boer, Alice de 2 Bromwich, Michael 2 Buskens, Erik 2 Cansever, Levent 2 Cetinkaya, Erdogan 2 Cicin, Irfan 2 Cinarka, Halit 2 Coyne, Edward J. 2 Coyne, Kevin P. 2 Coyne, Shawn T. 2 Demirgüç-Kunt, Asli 2 Denk, Robert 2 Duevel, Juliane 2 Elayan, Saif 2 Elsenbast, Wolfgang 2 Ericson, Lisa 2 Fiala, Petr 2 Flinspach, Tobias 2 Garcia-Bernardo, Javier 2 Ghoneim, A 2 Giupponi, Carlo 2 Greiner, Wolfgang 2 Gumus, Mahmut 2 Götze, Uwe 2 Haberly, Daniel 2 Hasemann, Lena 2
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Institution
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Centre Interuniversitaire de Recherche en Analyse des Organisations (CIRANO) 2 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 2 CDI, Deutsche Private Akademie für Wirtschaft <München> 1 Dipartimento di Economia, Università Ca' Foscari Venezia 1 Faculdade de Economia, Universidade do Porto 1 Georg-August-Universität Göttingen / Wirtschaftswissenschaftlicher Fachbereich 1 LIT Verlag 1 Schweizerischer Ingenieur- und Architekten-Verein 1 Technische Universität Braunschweig / Institut für Bauwirtschaft und Baubetrieb 1 USA / General Accounting Office 1 Österreichischer Controllertag <3, 1982, Wien> 1
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Published in...
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Expert Review of Pharmacoeconomics & Outcomes Research 16 Gemeinkostencontrolling : Instrumente und Fallbeispiele für die erfolgreiche Umsetzung 13 PharmacoEconomics 11 Health economics review 9 The European journal of health economics : HEPAC ; health economics in prevention and care 8 Europäische Hochschulschriften / 5 6 The European Journal of Health Economics 5 Applied Health Economics and Health Policy 4 Health Economics Review 4 The European journal of health economics 3 Annals of University of Craiova - Economic Sciences Series 2 Beiträge des Fachbereichs Wirtschaftswissenschaften der Universität Osnabrück 2 Best Practices im Value Management : wie Sie durch Einkauf und Technik einen nachhaltigen Wertbeitrag leisten können 2 Betriebswirtschaftliche Forschung und Praxis : BFuP 2 CIRANO Working Papers 2 Controlling Praxis 2 Controlling und Performance-Management 2 Die Betriebswirtschaft : DBW 2 Diskussionsbeiträge / Fachbereich Wirtschaftswissenschaft, Universität Saarbrücken 2 Ege Academic Review 2 Gabler Edition Wissenschaft 2 Gabler-Edition Wissenschaft 2 Göttinger wirtschaftswissenschaftliche Studien 2 Kostenrechnung : Stand und Entwicklungsperspektiven ; Wolfgang Männel zum 60. Geburtstag 2 Lehrbuch kompakt 2 MPRA Paper 2 Management Decision 2 Working Papers 2 ABCustos 1 Acta Universitatis Upsaliensis 1 Acta Universitatis Upsaliensis / Studia oeconomiae negotiorum 1 Annals of the University of Petrosani, Economics 1 Arbeitsbericht / Lehrstuhl Controlling am Institut für Betriebswirtschaftslehre der Uni- versität Hohenheim 1 Arbeitsbericht / Technische Universität Chemnitz, Fakultät für Wirtschaftswissenschaften, Professur BWL III: Unternehmensrechnung und Controlling 1 Arbeitsberichte des Lehrstuhls Controlling am Institut für Betriebswirtschaftslehre der Universität Hohenheim 1 Arbeitsberichte des Lehrstuhls für Allgemeine und Industrielle Betriebswirtschaftslehre der Technischen Universität München 1 Arbeitspapiere des Lehrstuhls / Westfälische Wilhelms-Universität, Münster, Lehrstuhl für Betriebswirtschaftslehre insbesondere Controlling 1 Bankenmanagement : erfolgreiches Banking in Konsolidierung und Turnaround 1 Benchmarking : an international journal ; BIJ 1 Benchmarking: An International Journal 1
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Source
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ECONIS (ZBW) 141 RePEc 40 USB Cologne (EcoSocSci) 27 Other ZBW resources 23 EconStor 5 BASE 3
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Economic burden and cost of non-adherence in Type 2 Diabetes : a systematic review of middle- and high-income countries
Gómez-Torres, Piedad; Blázquez-Ornat, Isabel Rosario; … - 2026
Background Type 2 diabetes mellitus (T2DM) poses a growing economic burden in middle- and high-income countries due to its high prevalence and long-term complications. This study aimed to quantify and compare the annual per-capita direct and indirect costs of T2DM in adults of middle- and...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070830
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Societal cost-of-illness analysis of self-injection of biologics for patients with rheumatoid arthritis in Japan using claims, surveys, and national statistics
Takahata, Kazuhiko; Tanaka, Eiichi; Sakai, Ryoko; … - 2025
Background The objective of this study was to evaluate the societal cost-of-illness (COI) associated with self-injection (SI) versus non-SI of biological disease-modifying antirheumatic drugs (bDMARDs) in Japanese patients with rheumatoid arthritis (RA) using real-world claims data, patient...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070657
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The economic costs of informal care : estimates from a national cross-sectional survey in the netherlands
Elayan, Saif; Angelini, Viola; Buskens, Erik; Boer, Alice de - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015141800
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The economic costs of informal care : estimates from a national cross-sectional survey in the Netherlands
Elayan, Saif; Angelini, Viola; Buskens, Erik; Boer, Alice de - 2024
Book / Working Paper
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Economic burden of hepatitis B patients and its influencing factors in China : a systematic review
Yan, Mengxia; Ye, Huanhuan; Chen, Ying; Jin, Huajie; … - 2024
Background & aim Hepatitis B is globally recognized as a major public health problem that imposes a huge economic burden on society. China is a major country with hepatitis B infection; however, an updated overview of the economic burden of hepatitis B and related diseases in China has not been...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015371793
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Cost-effectiveness of endovascular treatment for acute ischemic stroke in China : evidence from Shandong Peninsula
Han, Lu; Lan, Kuixu; Kou, Dejian; Meng, Zehua; Feng, Jin; … - 2024
Background Recently, the endovascular treatment (EVT) of acute ischemic stroke has made significant progress in many aspects. Intravenous thrombolysis (IVT) is usually recommended before endovascular treatment in clinical practice, but the value of the practice is controversial. The latest...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015358256
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Economic burden of chronic migraine in OECD countries : a systematic review
Eltrafi, Alyaa; Shrestha, Sunil; Ahmed, Ali; Mistry, Hema; … - 2023
Background Chronic migraine (CM) is a significant neurological condition affecting a substantial portion of the global population. The economic burden of CM includes both direct healthcare costs and indirect costs resulting from productivity losses and intangible impacts on patients' quality of...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014500513
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Assessing the impact of kidney cancer-related premature mortality and productivity loss in Greece and Portugal
Bencina, Goran; Chami, Nour; Hughes, Robert; Weston, Georgie - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015757209
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Economic and human burden attributable to antimicrobial resistance in Spain : a holistic macro-estimation of costs
Siaba, Sabela; Casal Rodríguez, Bruno - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073608
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The indirect costs of corporate tax avoidance exacerbate cross-country inequality
Garcia-Bernardo, Javier; Haberly, Daniel; Janský, Petr; … - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013204787
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Economic burden of multiple sclerosis: A cross-sectional study in Iran
Rezaee, Mehdi; Keshavarz, Khosro; Izadi, Sadegh; … - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014489889
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The indirect costs of corporate tax avoidance exacerbate cross-country inequality
Garcia-Bernardo, Javier; Haberly, Daniel; Janský, Petr; … - 2022
Corporate tax avoidance hampers domestic revenue mobilization and, with it, the development of lower- and middle-income countries. While a wide range of studies has shed light on the magnitude of profit shifting by multinational corporations, the indirect costs of this behaviour is...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013165065
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Economic burden of multiple sclerosis : a cross-sectional study in Iran
Rezaee, Mehdi; Keshavarz, Khosro; Izadi, Sadegh; … - 2022
Background: Multiple Sclerosis (MS) is a chronic debilitating disease that imposes a heavy socioeconomic burden on societies. This study aimed to determine the economic burden of MS on patients using the first (CinnoVex and ReciGen) and second (Fingolimod and Natalizumab) drug therapy lines....
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012804118
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A review of caregiver costs included in cost-of-illness studies
Mattingly, T. Joseph; Diaz Fernandez, Valeria; Seo, … - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015757151
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Economic burden of lung cancer in Turkey: A cost of illness study from payer perspective
Cicin, Irfan; Oksuz, Ergun; Karadurmus, Nuri; Malhan, Simten - 2021
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014489820
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Financial balance of home nursing care providers in the Czech Republic
Fiala, Petr; Holmerova, Iva; Ruda, Tomas; Steffl, Michal - 2021
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014489953
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Tempo e grau de dificuldade como critérios de rateio dos custos indiretos na produção de móveis sob medida
Stuhlert, Ana Paula; Borgert, Altair; Engelage, Emanuele - 2021
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012807670
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Economic burden of lung cancer in Turkey : a cost of illness study from payer perspective
Cicin, Irfan; Oksuz, Ergun; Karadurmus, Nuri; Malhan, Simten - 2021
Background: This study was designed to estimate economic burden of lung cancer in Turkey from payer perspective based on expert panel opinion on practice patterns in clinical practice. Methods: In this cost of illness study, direct medical cost was calculated based on cost items related to...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012588835
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Financial balance of home nursing care providers in the Czech Republic
Fiala, Petr; Holmerova, Iva; Ruda, Tomas; Steffl, Michal - 2021
Background: To enable people to live in old age in their own homes often requires specialised home care services. Despite the high importance of these services, the finance of home nursing care (HNC) is still under-investigated in many countries. The aim of this paper was to describe the finance...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012607311
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Productivity loss/gain in cost-effectiveness analyses for vaccines: a systematic review
Yuasa, Akira; Yonemoto, Naohiro; LoPresti, Michael; … - 2021
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015757009
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Considering the societal perspective in economic evaluations: A systematic review in the case of depression
Duevel, Juliane; Hasemann, Lena; Peña-Longobardo, Luz … - 2020
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014489955
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Considering the societal perspective in economic evaluations: a systematic review in the case of depression
Duevel, Juliane; Hasemann, Lena; Peña-Longobardo, Luz … - 2020
Background: Depressive disorders are associated with a high burden of disease. However, due to the burden posed by the disease on not only the sufferers, but also on their relatives, there is an ongoing debate about which costs to include and, hence, which perspective should be applied....
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012298572
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What drives overhead aversion in charity? : evidence from field-experimental variation in fundraising costs
Cagala, Tobias; Rincke, Johannes; Tuset Cueva, Amanda - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014391556
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Economic burden of Diabetes mellitus in Brazil
Pereda, Paula Carvalho; Duran, Ana Clara; Boarati, Vanessa - 2019
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012036137
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Linking overhead expenses and nonprofit effectiveness : evidence from Habitat for Humanity
Berrett, Jessica L. - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013279463
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Impact of production activity control on cost allocation in serial production
Watson, Kevin J.; Lauck, John R. - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013397535
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An update on the economic burden of type 2 diabetes mellitus in China
Ding, Chunchun; Bao, Yun; Bai, Bona; Liu, Xuerun; Shi, … - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015757117
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Identifying Gazelles: Expert Panels vs. Surveys as a Means to Identify Firms with Rapid Growth Potential
Fafchamps, Marcel; Woodruff, Christopher - 2017
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015360796
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Economic and social cost of epilepsy in Poland : 5-year analysis
Jędrzejczak, Joanna; Majkowska-Zwolińska, Beata; … - 2021
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012488741
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The burden of productivity loss of U.S. commercially insured patients diagnosed with Dupuytren’s disease undergoing collagenase versus fasciectomy treatment
Vukicevic, Djurdja; Tatovic, Simona; Zah, Vladimir; … - 2021
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015756918
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Estimating the economic consequences of substance use and substance use disorders
Manthey, Jakob; Hassan, Syed Ahmed; Carr, Sinclair; … - 2021
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015757045
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Auswirkungen der Digitalisierung mit Process Mining und der Blockchain auf Time-driven Activity-based Costing
Teuteberg, Frank; Tönnissen, Stefan - 2020
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012165796
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Exploring the indirect costs of a firm in business rescue
Rosslyn-Smith, Wesley; Abreu, Nicole Varela Aguiar de; … - 2020
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012170304
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Sustainability Research ; 2019
2020
Klappentext: Seitdem die Vereinten Nationen die Verwirklichung eines weltweiten nachhaltigen Entwicklungsprozesses propagiert haben, hat sich eine umfangreiche Nachhaltigkeitsforschung (Sustainability Research) herausgebildet. Es wird untersucht, wie die drei Komponenten der Nachhaltigkeit, die...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012159642
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Work productivity burden and indirect costs associated with carcinoid syndrome diarrhea
Dasari, Arvind; Joish, Vijay N.; Perez-Olle, Raul; … - 2020
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015756863
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The Impact of An Increase in User Costs on the Demand For Emergency Services: The Case of Portuguese Hospitals
Ramos, Pedro; Almeida, Álvaro - 2014
Persistent link: https://ebvufind01.dmz1.zbw.eu/10010755389
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Ein praktikabler spieltheoretischer Lösungsvorschlag zur Kostenzuteilung in kooperativen Märkten
Selders, Jan - 2014
Es wird die Problematik der Kostenverrechnung (Gemeinkostenzuteilung) anhand der Spieltheorie analysiert. Dabei wird anhand der kooperativen Spieltheorie gezeigt, dass der entwickelte Lösungsvorschlag eine Kernzuteilung bestimmt. Praxisrelevante Konsequenzen werden diskutiert und anhand des...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014275620
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Strategies on initial public offering of company equity at stock exchanges in imperfect highly volatile global capital markets with induced nonlinearities
Ledenyov, Dimitri O.; Ledenyov, Viktor O. - 2014
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011258000
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Ausgewählte Aspekte der Verwaltungsvorschriften zu Kostenumlageverträgen und deren Abgrenzung zu den OECD-Vorgaben zu geringfügigen Dienstleistungen
Lemke, Julian - 2019
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012060494
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The direct and indirect costs of epilepsy in Poland estimates for 2014–2016 years
Mela, Aneta; Staniszewska, Anna; Wrona, Witold; … - 2019
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015756788
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The economics of hydro-meteorological disasters: approaching the estimation of the total costs
Balbi, Stefano; Giupponi, Carlo; Olschewski, Roland; … - 2013
Persistent link: https://ebvufind01.dmz1.zbw.eu/10010855168
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Integrated Assessment of Natural Hazards and Climate-Change Adaptation: II. The SERRA Methodology
Mojtahed, Vahid; Giupponi, Carlo; Biscaro, Claudio; … - 2013
Persistent link: https://ebvufind01.dmz1.zbw.eu/10010631762
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Gemeinkosten bei der Bildung von Rückstellungen für belastende Verträge nach IAS 37
Schellhorn, Mathias; Hesse, Timo - 2018
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011868904
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The socio-economic impact of work disability due to inflammatory bowel disease in Brazil
Fróes, Renata de S. B.; Carvalho, Ana Teresa Pugas; … - 2018
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011946902
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THE ADVANTAGES OF TREATING INDIRECT COSTS BY THE ABC METHOD ALSO IN THE TOURISM UNITS
Ravas, Bogdan - 2012
Persistent link: https://ebvufind01.dmz1.zbw.eu/10010819539
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Green IT/IS investments evaluation within the aviation industry : A focus on indirect cost management
Jongsaguan, Salakjit; Ghoneim, Ahmad - 2017
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014860432
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Societal costs of fetal alcohol syndrome in Sweden
Ericson, Lisa; Magnusson, Lennart; Hovstadius, Bo - 2017
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011868774
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A comparison of average wages with age-specific wages for assessing indirect productivity losses : analytic simplicity versus analytic precision
Connolly, Mark P.; Tashjian, Cole; Kotsopoulos, Nikolaos; … - 2017
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011868933
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The social cost of chronic kidney disease in Italy
Turchetti, Giuseppe; Bellelli, S.; Amato, M.; Bianchi, S.; … - 2017
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011869089
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Analysis of total, direct and indirect cost outliers in a polish specialist hospital
Cygańska, Małgorzata; Thoene, Michael; Silva, Amelia - 2017
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011873829
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Total cost optimisation model for logistics systems of trading companies
Rybakov, Dmitriy S. - 2017
Persistent link: https://ebvufind01.dmz1.zbw.eu/10011770968
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