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What factors determine the number of trading partners?
Matsushima, Noriaki; Shinohara, Ryusuke - In: Journal of Economic Behavior & Organization 106 (2014) C, pp. 428-441
The purpose of this paper is to provide a simple model to explain buyer–supplier relationships and identify factors … that determine the chosen number of trading partners. We show that the optimal number of partners for a supplier is small … model by incorporating the supplier's quality investment and show that the investment level can be higher when the number of …
Persistent link: https://www.econbiz.de/10010930941
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Management Accounting in Activity Networks
Jordan, James S - Centre for Research into Industry, Enterprise, Finance … - 1999
Modern management accounting information systems trace cost to a greater level of detail than did their predecessors. Nonetheless, the basic ingredient of accounting information continues to be the measurable transaction, actual or budgeted, rather than the more subjective concepts of marginal...
Persistent link: https://www.econbiz.de/10005536797
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ROMANIAN MARKETING TOURISM SERVICES DURING AN ECONOMIC CRISES
BOIŢĂ, Marius; ANGHELINA, Andrei; COSTI, Boby - In: SEA - Practical Application of Science (2014) 3, pp. 60-63
This paper, proposes to emphasize the marketing strategy of the tourism companies, in order to promote the development of Romanian services and tourist destinations during an economic crisis. The last decades are characterized by the increase in tourist traffic, based on the diversification and...
Persistent link: https://www.econbiz.de/10011079733
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Une étude de cas exploratoire portant sur le contrôle de gestion dans une entreprise de réseau : la SNCF
Zrihen, Robert; David, Gilles - Université Paris-Dauphine (Paris IX) - 1995
This paper describes an exploratory field study which was carried out at the SNCF. In a network company like SNCF it is more difficult to adopt the assumptions on which traditional management control is based. Now this company is entering into a new process of change of its control system. Is a...
Persistent link: https://www.econbiz.de/10011115223
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Strategic Controlling as Methodological Tool for Strategic Management of Expenses
Khodzytska, Valentyna - In: Accounting and Finance (2014) 4, pp. 146-153
Controlling is a tool for collecting, analyzing and assessing of necessary information on the status of the company. Such information is required by the managers for effective management decisions, which ultimately can reduce the level of risk. This article is dedicated to the nature and certain...
Persistent link: https://www.econbiz.de/10011122310
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Aktuelle Forschung in der Gartenbauökonomie: Tagungsband zum 1. Symposium für Ökonomie im Gartenbau am 27. November 2013 in der Paulinerkirche Göttingen
Dirksmeyer, Walter; Theuvsen, Ludwig; Kayser, Maike - Bundesforschungsinstitut für Lädliche Räume, Wald … - 2015
[Vorwort] Das 1. Symposium für Ökonomie im Gartenbau fand am 27. November 2013 in der Paulinerkirche in Göttingen statt. Es wurde als Kooperation der Georg-August-Universität Göttingen, des Thünen- Instituts für Betriebswirtschaft und des Agrarkompetenznetzes WeGa durchgeführt. Die...
Persistent link: https://www.econbiz.de/10011186352
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DIRECTIONS TO IMPROVE MANAGEMENT ACCOUNTING AND COST CALCULATIONS IN FOOD INDUSTRY OF MANUFACTURING DAIRY PRODUCTS
Bogdanoiu, Cristiana - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 8-13
The development of food industry of manufacturing dairy products in our country imposes increased efforts to find the most judicious means for management accounting and cost calculation improvement, in order to thoroughly identify and mobilize the existing internal reserves to achieve economic...
Persistent link: https://www.econbiz.de/10010819601
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THE INFLUENCE OF ABC COST CALCULATION METHOD ON ECONOMIC ENTITIES PERFORMANCE
DORIN, Ioana; DIACONESCU, Cristina - In: Internal Auditing and Risk Management 2 (2014) 34, pp. 111-117
There is a direct relationship between ABC method and financial performance of entities, but only in the context of certain drivers, as well as the establishments’ size, the offered products diversity, indirect cost structure or organizational culture. A competitive position is also generated...
Persistent link: https://www.econbiz.de/10010813849
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ROMANIAN MARKETING TOURISM SERVICES DURING AN ECONOMIC CRISES
BOIŢĂ, Marius; ANGHELINA, Andrei; COSTI, Boby - In: SEA - Practical Application of Science (2014) 2, pp. 60-63
This paper, proposes to emphasize the marketing strategy of the tourism companies, in order to promote the development of Romanian services and tourist destinations during an economic crisis. The last decades are characterized by the increase in tourist traffic, based on the diversification and...
Persistent link: https://www.econbiz.de/10010764373
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ACTIVITY-BASED COSTING IN THE MANUFACTURING SECTOR: A MANAGERIAL INSTRUMENT FOR DECISION-MAKING
BUFAN, Ioana D. - In: SEA - Practical Application of Science (2014) 2, pp. 73-79
The aim of this paper is to emphasize the importance of using the activity-based costing (management) system in the manufacturing sector. The utility of the ABC (ABM) system concerns decisions taken at a strategic and operational level. In our country, few managers understand the need for such a...
Persistent link: https://www.econbiz.de/10010764451