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

An assumption made in traditional cost accounting books is that variable costs move proportionately with revenues. Recent studies on sticky costs challenged this assumption. This study shows that sticky costs were observed in banks of Argentina, Brazil and Canada in 2004-2009. Total costs are...

This paper investigates the size of local authority fixed and variable costs and the extent of economies of scale and scope in the provision of local services. A flexible modelling framework is used which combines elements of both short and long run cost behaviour and allows returns to scale to...

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,...

Conventional wisdom argues that cost accounting did not develop until the late 1880s, a period referred to as the costing renaissance. This paper seeks to challenge this view, based on writings on cost accounting undertaken in the 19th century by French writers. In addition, the paper aims to...

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...

To investigate the competitive dynamics of dominant-fringe firm competition, this paper considers a new analytical theory of production and competition, which incorporates the relationships amongst fixed costs, variable costs, market uncertainty and product value. In particular, we examine the...

Conventional wisdom argues that cost accounting did not develop until the late 1880s, a period referred to as the costing renaissance. This paper seeks to challenge this view, based on writings on cost accounting undertaken in the 19th century by French writers. In addition, the paper aims to...

The standard costs method it places the cost control directly to economic processes executives, whose administration bookkeeping supplies them predictions about deflections just in time. The standard cost method stands, simultaneous, at the root of decision substantiating and optimizing and it...

To investigate the competitive dynamics of dominant-fringe firm competition, this paper considers a new analytical theory of production and competition, which incorporates the relationships amongst fixed costs, variable costs, market uncertainty and product value. In particular, we examine the...