We propose a generalized, practitioner-oriented operating-leverage model for predicting operating income using net sales, cost of sales, depreciation, and SG&A. Prior research links operating income directly to these items; hence, our model includes all aggregate revenues and expenses that...

Рассмотрены проблемы методических основ управленческого учета производственных затрат в информационном обеспечении бюджетирования, не только на уровне...

The purpose of the article is to present a way of organizing the management accounting so that it should admit calculation cost for each formed cost center and finally, to determine the obtained result by comparing costs with achieved revenues. From the current way of collecting costs analysis,...

The production and the selling costs’ level represents in business management the inferior limit of the prices. Nobody can establish the prices in an efficient way without a prior understanding of the costs. The cost’s understanding is probably the most challenging aspect of establishing the...

The cost absorbs all the expenses of production for a company at acertain level of the activity. For eliminating the influence of the fixed costs’sabsorbtion and for a better supervision of other causes of digressions, the managerscan apply the method of rational imputation of the fixed costs....

The economic development of the European countries in the second half of the XXth century, and also the increase of commercial international exchanges, generated the transportation development in general, and especially the road transportation. The road transports knew an ascendant evolution due...

The definition of the cost of production as applied to inventories refers to the acquisition and production cost, and its determination involves many considerations. This article emphasizes a comparative approach of the calculation of production cost under direct costing and absorption costing,...

The aim of this study was to determine the production costs of 1249 litters weaned (matingweaning) on small scale pig farms in different regions of highlands in Mexico during one year (July 2010 to June 2011). Three strata were defined according to the number of sows: Stratum I, 5-10 (n = 8)...

Horseradish is grown from antiquity for medical purposes. Use of horseradish in the food began in the Middle Ages, in Europe. Emigration of Europeans on the North American continent have led to growing horseradish for commercial purposes, and today being a profitable business for some countries...