original method of determining production costs, which is based on the labor consumption of products. This method is a …

The objective of the article is to define rules for establishing a high quality costing system to measure the costs of …, along with the nature of costs and the behavior of cost elements in major enterprises. One expectation is that different … principles of cost allocation will have to be applied to different types of costs, based on their relation to the output of a …

inuencing energy prices and costs such as developments in global energy markets, the EU ETS and the promotion of renewables …. Analysing energy costs (prices times quantity) instead of prices has the advantage of taking into account quantity adjustments …. However, it does not allow for monitoring the burden which energy costs pose on firms. For this purpose, both the European …

the Ordinary Least Square (OLS) method. The study revealed that three major categories of manufacturing costs affect the … overall productivity of manufacturing companies; viz, raw materials, labour and overhead costs. This study established that … the ability or inability of manufacturing companies to properly control and minimize these costs has a direct bearing on …