Affordable energy is one of the objectives of EU's energy policy. This goal has been challenged by many factors 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...

The objective of the article is to define rules for establishing a high quality costing system to measure the costs of products, customers, and other cost objects in a manufacturing enterprise. The pros and cons of all existing costing methods are discussed in the article, as are the methods...

Financial accounting affords considerable discretion to firms in aggregating internal information for external dissemination, yet little evidence exists about the consequences of such aggregation. We examine a central operational effect by studying whether withholding disaggregated cost...

This article proposes a comprehensive introduction into the analysis and calculating costs and identifies the different areas of activities in company which can lead to improving the quality and reducing costs by using the PAF cost model. The basic precondition for quality improvement in company...

5G networks are envisioned to provide consumers and industry with improved transmission performance and advanced communication possibilities. To deliver the promises on ushering fast downloads and low latency, the mobile network operators are called upon for formidable investment in network...

In the process of making decisions on building a single-family home, many variables of a cost nature should be taken into consideration, which will affect the total level of costs of use of the building in the long-term perspective. Life Cycle Costing (LCC) is a method that can support this...