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Authors deal in the paper with evaluation of cost efficiency of farms in years 2006–2009 based on authors’ database of farms classified according to level of cost/revenue ratio. After expressive growth of production in 2007 the number of farms with decreasing volume of production increased....
Persistent link: https://www.econbiz.de/10011315769
Maßnahmen zu sichern bzw. zu verstärken. Diese Maßnahmen können einerseits auf die Kosten-, andererseits auf die Erlösseite … stärker mit dem Thema Kostenmanagement beschäftigt haben. Zumeist wurde Kostenmanagement reaktiv durchgeführt, d. h. auf … Erfolgspotenzial der Unternehmen reduzieren. Daher gehen die Unternehmen stärker dazu über, Kostenmanagement als permanentes …
Persistent link: https://www.econbiz.de/10009429003
-based systems and substantiate indirect costs dispensation most useful cost accounting system. The objectives of the work : explore … differences, advantages and disadvantages; to substantiate activity-based system used expediency, distributive of indirect costs …
Persistent link: https://www.econbiz.de/10009478366
costs and revenues at micro level. Therefore, the aim of the study was to investigate the costs and revenues of hunting … management companies are profitable, and the total costs have significant (p<0.05) impact on the revenues. During the period … analysed, the highest revenue (both in value and proportion) came from foreign guest-shooting, while the highest costs were …
Persistent link: https://www.econbiz.de/10009445927
of services profitability, evaluated the correlation of rates dynamics such as revenue, costs, profit and profitability …For the company manager it‘s very important to find an opportunity of enlarging companies profit and profitability by … regression analyze of factors influencing revenues from services, also prognostication of revenue, profit and profitability rates …
Persistent link: https://www.econbiz.de/10009478564
this article only the gross profit, or the profitability of the grossprofit are discussed. For the year 2000, the average … profitability of the gross profit of the examinedenterprises amounted to 2,0 %. The profitability on the basis of the profit before … taxeswas 6,4 %, the profitability of the profit on ordinary activity -9,8 %, and the profitability ofthe net profit amounted to …
Persistent link: https://www.econbiz.de/10009446947
Arbeitnehmer haben in Deutschland das Recht zur Wahl von Betriebsräten. Betriebsräte haben gesetzliche Informations-, Konsultations- und Mitbestimmungsrechte. Die Effekte von Betriebsräten auf Produktivität und Gewinne von mittelgroßen Betrieben des verarbeitenden Gewerbes werden mit Daten...
Persistent link: https://www.econbiz.de/10009451164
of the thesis covers theoretical aspect of profit and profitability analysis and profit decisive factors. Practical part …This bachelor‘s thesis analyses profitability of Joint-Stock Company „Langresta“ and its decisive factors. First part … company’s financial indicators on which estimated: gross profit margin, net profit margin, return on equity and return on …
Persistent link: https://www.econbiz.de/10009478446
This master’s thesis discusses theoretical aspects and models of profit, profitability analysis and maximization in … profitability ratios, as well as their evaluation and practical application needed for profit maximization. The profitability … systems and methods carefully prepared in advance; rarely use thorough, complex and systematic analysis of profit and …
Persistent link: https://www.econbiz.de/10009479126
Ziel dieser Diplomarbeit ist es, Grundlagen über das „Supply ChainManagement“ zu vermitteln und das Beschaffungskostenmanagement als dessen Teilbereich näher zu beschreiben. Eine nachhaltige Kostensenkung kann dabei durch den „Sourcing-Diamanten“ erreicht werden, der somit den Hauptteil...
Persistent link: https://www.econbiz.de/10009434375