the proper goal of a decision-making process, one must compare the error costs of false-positive outcomes and false …-negative outcomes. If error costs are symmetric, then the decision-making process should be designed to minimize the total risk of error …. However, if error costs are asymmetric, then the decision-making process should be designed to minimize the more costly type …

volume profit can be used to perform calculations regarding the sales volume needed to cover the costs incurred in producing …, volume, profit in the profit planning process. Lack of knowledge of the company in preparing budgets often causes companies … profit analysis. This calculation shows that through CVP the company can reach its breakeven point (BEP) …

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 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 …