This paper presents a model of the results account specific for the method of Activity Based Costing (ABC), starting from its definition, component and typology. There are also described the defining elements of the results account in its quality of instrument of measuring and monitoring the...

Demand patterns for products with seasonality and or short life-cycles do not follow a clear discernible pattern (to allow predictive time-series modeling of demand) for individual sales events or seasons due to such factors as considerable demand volatility, product promotions, and unforeseen...

Impact analysis of changes in production inputs may be simplified if one can apply a constant adjustment factor to profit. In particular, if a production function can be found for which the elasticity of profit is constant and this function has desirable properties, then one can use the input...

Corporate Growth is a concept that has been widely treated in a specific way or as part of strategy theories, in definition and in econometric models and has also been studied in many different aspects and approaches. The author describes in depth the main variables affecting corporate growth...

This study presents some quantitative evidence from a number of simulation experiments on the accuracy of the productivity growth estimates derived from growth accounting (GA) and frontier-based methods (namely Data envelopment Analysis-, Corrected ordinary least squares-, and Stochastic...

In this study, we explore the pattern of efficiency among enterprises in China’s 29 provinces across different ownership types in heavy and light industries and across different regions (coastal, central and western). We do so by performing a bootstrap-based analysis of group efficiencies...

The paper states empirical results of inter-branch research of efficiency of the industry of Ukraine as the first and one of the basic stages of the three-level analysis of efficiency (Goncharuk 2007). By results of the analysis groups of high, low and medium efficient industries are determined....

The paper states empirical results of inter-branch research of efficiency of the industry of Ukraine as the first and one of the basic stages of the three-level analysis of efficiency (Goncharuk 2007). By results of the analysis groups of high, low and medium efficient industries are determined....

This paper examines changes in agricultural productivity in 8 French-speaking countries. The relative performance of agricultural sector was gauged using data envelopment analysis. From a panel data set of the 8 countries, which included the 30-year period 1970-2000, mathematical programming...