In the research fields of earnings forecast and the behavior of cost accounts there aremany studies that indicate factors that affect earnings and factors that are affected by the costaccounts.Earnings affected by many factors as investments, cash flows, ROI, cost of capital, size, and...

In this paper, we focus on the relationship between operations-based variables (specifically, production speed, scrap rate and maintenance speed) and the manufacturing cost. These variables usually produce opposite influences on the variable cost and the fixed cost. For example, setting the...

This paper studies a job shop scheduling problem with two new objective functions based on the setup and synergy costs besides the traditional total weighted tardiness criterion. The background is found in the real-world situation of a commercial vehicle producer, where the reduction of...

In 2008, Austria ranked ninth in the international labour cost hierarchy. Labour was most expensive in Norway, Belgium, Switzerland and Sweden. As the Austrian economy was less affected by the global economic crisis than the economies of its trading partners, Austria's labour productivity and...

This study develops a method to devise pricing plans for dairy cooperatives to recover costs of handling seasonal milk deliveries from producers and the cost of satisfying handlers' cyclical fluid demand. Based on analyses of hauling and manufacturing costs, charges against producers and...

Energy prices have exhibited significant volatility in recent years. For example, natural gas pricesranged from $4 to $15 per MM BTU's in calendar years 2005 through 2011. Future prices are uncertainbut are likely to retain a high level of volatility. This volatility complicates analysis of...

Gains from the incorporation of monetary values for changes in environmental goods and services within cost-benefit analysis depend on how well researchers can estimate these values. One key problem in both stated and revealed preference approaches is how best to model preference heterogeneity....

Gains from the incorporation of monetary values for changes in environmental goods and services within cost-benefit analysis depend on how well researchers can estimate these values. One key problem in both stated and revealed preference approaches is how best to model preference heterogeneity....

Despite the vital role of utility functional form in welfare measurement, the implications of working with incorrect utility specifications have not been examined in the choice experiments literature. This paper addresses the importance of the specification of both non-monetary attributes and...

This paper employs the one-sector Real Business Cycle model as a testing ground for four different procedures to estimate Dynamic Stochastic General Equilibrium (DSGE) models. The procedures are: 1 ) Maximum Likelihood, with and without measurement errors and incorporating Bayesian priors, 2)...