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Journal articles on the topic 'Operating Expenses'
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1
Kaplan, Steven E., David G. Kenchington, and Brian S. Wenzel. "The Valuation of Discontinued Operations and Its Effect on Classification Shifting." Accounting Review 95, no. 4 (November 6, 2019): 291–311. http://dx.doi.org/10.2308/tar-2016-0235.
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ABSTRACT Research documents that firms shift operating expenses into income-decreasing, but not income-increasing, discontinued operations. We argue that valuation considerations explain this asymmetric result, as acquirers are likely to value the earnings of income-increasing discontinued operations more highly than the earnings of income-decreasing discontinued operations. Using a large sample of hand-collected data, we show that pre-tax earnings and operating expenses are significantly more value-relevant for income-increasing discontinued operations, supporting our economic explanation for why firms do not shift operating expenses into income-increasing discontinued operations. Additional analysis shows that in situations where managers are constrained from shifting operating expenses due to valuation concerns, they shift tax expense (an expense that is less value-relevant) from continuing operations into income-increasing discontinued operations. Overall, we conclude that valuation considerations constrain firms from shifting operating expenses into income-increasing discontinued operations, but do not constrain firms shifting tax expenses.
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Grytsay, O., M. Pankiv, D. Kut, and G. Wojtan. "Analysis of the enterprise operating expenses and ways of improvement of their accounting." Economics, Entrepreneurship, Management 8, no. 1 (July 2021): 43–58. http://dx.doi.org/10.23939/eem2021.01.043.
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Activities of industrial enterprises are associated with continuous consumption of certain types of resources, so expense accounting plays a crucial role in determining the enterprise efficiency. Accounting procedures occupy a key place in information support system of any enterprise, since the original information on the enterprise activities in the form of financial statements and internal documentation (source documents, journals and ledgers) is essential in order to meet the needs of internal and external users. It is particularly important to account for operating expenses, which forms information about the use of materials, labor and other resources involved in the production process. Properly organized accounting and analytical information on operating expense ensures fair and accurate assessment of the enterprise production process and provide effective management decision-making. The purpose of the scientific paper is to analyze operating expenses, organization and methodology of the accounting process at the enterprise and to develop practical recommendations for improving the accounting for operating activity.This goal necessitates the solution of the following tasks: determine the nature and classification of operating expenses; analyze the dynamics and structure of operating expenses; develop the suggestions concerning the improvement of registration-analytical information of operating expenses. The used research methods and general characteristics of paper. The authors applied the method of literature review to justify the relevance of the chosen research topic. On the basis of the comparative method the main economic indicators of activity, in particular dynamics and structure of operating expenses according economic elements and according items of calculation were defined. On the basis of system analysis and synthesis, proposals on the composition of items of production costing and on the introduction of classification of expenses by groups in terms of relevant items of general production expenses, administrative, marketing expenses and other operating expenses were formed.
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Saila Sofiah, Gina, Yadi Janwari, Widiawati Widiawati, and Vemy Suci Asih. "Pengaruh Total Operating Expenses Dan Income Tax Expense Terhadap Net Income For The Year." Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah 2, no. 2 (January 1, 2021): 75–88. http://dx.doi.org/10.32670/ecoiqtishodi.v2i2.536.
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The company's performance is based on how much profit it generates. The profit generated by the company can not be separated from operational costs and taxes that must be spent. Therefore, operating costs and income tax are considered as expenses in the company that can reduce net profit. This study aims to find out the effect of Total Operating Expenses and Income Tax Expense on Net Income For The Year of PT. Indocement Tunggal Prakasa Tbk. The method used is descriptive method with quantitative approach using statistical method to test hypotheses. The results showed that Total Operating Expenses partially negatively had no significant effect on Net Income For The Year, with a contribution of 13.4%. Income Tax Expense partially positively had a significant effect on Net Income For The Year, with a contribution of 72.7%. Total Operating Expenses and Income Tax Expense simultaneously had a significant effect on Net Income For The Year, with a contribution of 72.7% .
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SUSMUŞ, Türker, and S. Özgür BAŞLANGIÇ. "Income And Expense Analysis Of Retail Trade Sector Companies Traded On Borsa Istanbul." KnE Social Sciences 1, no. 2 (March 19, 2017): 357. http://dx.doi.org/10.18502/kss.v1i2.669.
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<p>Retail trade sector is growing rapidly and shows significant improvements in the “World Trade”. This charming sector is expanding and developing in Turkey appropriate to the developments in the world. In particular, population growth, the spread of the use of a credit card, the developments in Turkey’s economy and such other reasons, this sector has made a quite development in recent years.</p><p> </p>There are a total of eight companies operating in the retail trade sector in Borsa (Stock Market) Istanbul. Operating expenses such as; research and development expenses, marketing, sales and distribution expenses, general administrative expenses are very important for the determination of profitability of these companies. In this study answers to the following questions are to be searched; what is the share of operating expenses in this sector? Is there a relationship between the profitability with operating expenses? What is the ratio of total expenses in operating expense? What is the rate and volume amount of domestic market sales and export to foreign markets? This eight retail trade company operating in Bourse Istanbul will be reviewed by analyzing their income tables statistically.
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Mutiara, Pipit. "Pengaruh Pendapatan dan Biaya Operasional terhadap Laba Bersih." J-MAS (Jurnal Manajemen dan Sains) 7, no. 1 (April 18, 2022): 244. http://dx.doi.org/10.33087/jmas.v7i1.396.
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In determining the profits, operational cost is the expense incurred during the process of operating activities of the company, which is included into the criteria and the principle of the determination of income that need to be determined by the company. Operating expenses include general and administrative costs as well as cost of sales. This study aims to determine whether there is influence of income and operating expenses to net income. The research method uses descriptive and verification method with quantitative approach. The results of this study showed that partial earnings affect net income, and operating expenses effect is inversely proportional to the net profit, while simultaneously the income and the effect on operating costs net profit.
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Tran, Ngan Thi Thu. "The difference of costs in accounting law and tax law." Science & Technology Development Journal - Economics - Law and Management 5, no. 3 (May 30, 2021): first. http://dx.doi.org/10.32508/stdjelm.v5i3.763.
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Expense is one of the most important information in organizing and operating the business activities of an enterprise. Scientific expenses have many different definitions, and according to the law, there are also differences in legal normative documents. For the managers, especially the financial management of the business, the issue of legal compliance and optimizing the value of the business is a parallel requirement. In practice, however, these two targets are contradictory every so often. Even on the same issue, legal documents have notable differences. Therefore, distinguishing between the expenses under the accounting laws and the expenses according to the tax law is a necessary requirement for any manager so that they can foresee the legal consequences when choosing appropriate behavior. The article, on the basis of presenting and listing the difference of expenses in the accounting law and tax law, has given a number of recommendations to suit the expense, helping businesses of all economic sectors more convenient when incurred transactions related to expenses in the process of operation, thereby creating equality among businesses and stimulating economic development.
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Call, Steven, Jake Smithwick, and Kenneth Sullivan. "A Ratio Model for Benchmarking and Forecasting Hospital Facility Operating Expenses in Washington State: Plant, Property, and Equipment as a Key Metric." Journal of Facility Management Education and Research 5, no. 1 (January 1, 2022): 22–27. http://dx.doi.org/10.22361/2474-6630-5.1.22.
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ABSTRACT The purpose of this research is to evaluate the feasibility of using ratios between common hospital utilization, or financial metrics, and facility operating expenses as a model for budget forecasting and benchmarking. The researchers reviewed each U.S. state's department of health website for the availability of hospital utilization reports, and financial statements, and assessed the strength of association between these metrics and hospital facility operating expenses. Although many states report some hospital utilization and financial metrics to the public, Washington was the only state to report these utilization metrics and financial statements along with detailed cost information for facility operations. Correlations were used to evaluate the strength of the relationship between various utilization and financial metrics with facility operating expenses at Washington hospitals; this research shows there is moderate to strong associations between facility operating expenses and several utilization metrics including available beds, admissions, and gross square feet (GSF). Additionally, this research shows there is a strong association between hospital facility operating expenses and plant, property, and equipment (PPE), a common balance sheet value. The researchers illustrate, via the development of a ratio model, how health care facility and finance professionals can benchmark or rationalize facility operating expenses to support overall hospital profit margin impact. Moreover, this ratio model can be used to predict or forecast future operating expenses for planned capital construction projects to better understand total facility lifecycle costs.
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Issarasak, Sittiporn, Sarich Chotipanich, and Michael Pitt. "Influence of Building Characteristics and Building Lifespan on Condominium Operating Expenses." Nakhara : Journal of Environmental Design and Planning 20 (December 2, 2021): 114. http://dx.doi.org/10.54028/nj202120114.
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This paper is an exploration of building lifespan, building characteristics, and operating expenses. The main objectives are to identify the building component lifespan, including architectural components and engineering components, to determine the pattern of building component replacement life cycle and to examine the relationship between building characteristics and facility operating expenses. The investigation was undertaken through a study of thirty-nine residential condominiums located in Bangkok. The expense data were collected through document searches and surveys with key juristic persons of each condominium. The building service life document was collected from international references and standards. The data were examined using cross-case analysis to identify the lifespan of the buildings and to identify the relationships between the condominium operating expenses and the characteristics of the buildings. It was found that the typical building replacements occur on a broad 60-year cycle that can be subdivided into several phases. Further findings indicate that a significant pattern of building component replacement shifts every two decades through the building lifespan. It was also found that the condominium operating expenses vary according to the building age and building characteristics. Direct variation, inverse variation, and joint variation from the characteristics of the condominium building can be identified. The findings add to the understanding of condominium operating expenses based on building characteristics. The study can provide a reference for consideration of building selection criteria and replacement plans, and for building budget planning based on age and building characteristics.
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Purnamasari, Laely. "Pengaruh Pendapatan Usaha, Beban Usaha, dan Bagi Hasil Pihak Ketiga terhadap Laba Usaha pada Pt. Bank Syariah Mandiri." Organum: Jurnal Saintifik Manajemen dan Akuntansi 1, no. 1 (June 30, 2018): 34–49. http://dx.doi.org/10.35138/organum.v1i1.31.
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The development of operating revenue in Syariah Mandiri Bank is quiet excellent along with the increasing awareness of Muslims in using Islamic banking services. However, the development of this revenue is not accompanied by proportional increase in net operating income. This article focuses on the discussion of the relationship of operating revenue, operating expense and profit sharing of third parties and their effects on net operating income at Syariah Mandiri Bank. The purposes of this research are to describe and analyze the relationship of operating revenue, operating expense and profit sharing of third parties and their effects on net operating income both partially and simultaneously. The research method used descriptive and verification. The results showed that the operating revenue and the operating expenses had a strong relationship with the third party profit sharing. For the results of the third parties, the operating revenue and the operating expenses partially were not proven to significantly affect the net operating income but the operating revenue and the operating expenses were proven to affect the net operating income significantly. From this research, it was also known that the operating revenue component that most influenced net operating income was the mudharabah income and the operating expenses that most influenced net operating income was the loss expense for the elimination of productive assets.Perkembangan pendapatan usaha pada Bank Syariah Mandiri sangat baik seiring dengan semakin tingginya kesadaran umat islam dalam menggunakan layanan perbankan syariah. Namun perkembangan pendapatan ini ternyata tidak disertai dengan kenaikan laba usaha secara proporsional. Artikel ini akan memfokuskan pada pembahasan mengenai hubungan pendapatan usaha, beban usaha dan bagi hasil pihak ketiga serta pengaruhnya terhadap laba usaha pada Bank Syariah Mandiri. Adapun tujuan penelitian ini adalah mendeskripsikan dan menganalisis hubungan pendapatan usaha, beban usaha dan bagi hasil pihak ketiga serta pengaruhnya terhadap laba usaha baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah deskriptif dan verifikatif. Dalam penelitian ini akan menguji hubungan pendapatan usaha, beban usaha dan bagi hasil pihak ketiga, serta pengaruhnya terhadap laba usaha. Berdasarkan hasil penelitian dan pembahasan, dapat ditemukan bahwa pendapatan usaha dan beban usaha memiliki hubungan yang kuat dengan bagi hasil pihak ketiga. Bagi hasil pihak ketiga, pendapatan usaha dan beban usaha secara parsial tidak terbukti mempengaruhi laba usaha secara signifikan namun pendapatan usaha dan beban usaha secara simultan terbukti mempengaruhi laba usaha secara signifikan. Dari penelitian ini juga diketahui komponen pendapatan usaha yang paling mempengaruhi laba usaha adalah pendapatan mudharabah dan beban usaha yang paling mempengaruhi laba usaha adalah beban kerugian penghapusan aset produktif.
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Manvelidze, A. B. "OPERATING EXPENSES FOR LARGE AMERICAN AIR CARRIERS." Strategic decisions and risk management, no. 4 (December 24, 2018): 72–91. http://dx.doi.org/10.17747/2078-8886-2018-4-72-91.
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Indicators of prime cost and profitability of passenger traffic on the example of statistics of American Airlines, Delta Airlines and United Airlines. Initial information for researches is accepted according to the financial and statistical analysis of airlines of the. Indicators of cost of transportations and profitability during noticeable reduction of prices of aviation fuel in 2014-2016 are compared. The main attention is paid to the analysis of fleet (park) of planes and changesin separate items of expenditure. The algorithm of calculation of cost of transportations on types of planes according to the statistical account is offered. In calculations it is considered that in air-transport branch of the USA statistical account of factor flight cost on the aerial vehicle types is kept. The share of factor flight cost makes to 50%. Indirect expenses are distributed by a settlement way. Prime cost a chair kilometer on straight lines and indirect items of expenditure of narrow-body planes 737-800/900 and A319/320/321 at range of 2000 km makes from 8,8 to 11 cents. On the ranges, over 2000 km, prime cost decreases to 7,7–8,3 cents.Prime cost a chair kilometer of planes 757-200/300, and widebody 767-300, 777-300, A330-200/300 at range of 3000–5000 km by calculation makes 6,8–7,8 cents for a chair km. Prime cost at ranges over 6000 km makes a chair kilometer of widebody planes 777-200/300, 787-800/900, A330-200/300 from 6,0 to 6,7 cent for a chair km
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Adiguzel, Humeyra. "Classification Shifting in the Income-Decreasing Discretionary Accrual Firms." International Journal of Financial Research 8, no. 3 (June 12, 2017): 187. http://dx.doi.org/10.5430/ijfr.v8n3p187.
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This study investigates whether managers use classification shifting to classify operating expenses as non-operating. Using a methodology similar to McVay (2006), I find no evidence of classification shifting between operating and non-operating expenses. However, I find evidence that managers classify operating expenses as non-operating in the absence of income decreasing accrual management. This finding can be explained that income-decreasing accrual management both affects operating and non-operating expenses and measuring classification shifting without considering discretionary accrual management produces meaningless results.
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Lail, Bradley E., Wayne B. Thomas, and Glyn J. Winterbotham. "Classification Shifting Using the “Corporate/Other” Segment." Accounting Horizons 28, no. 3 (September 1, 2014): 455–77. http://dx.doi.org/10.2308/acch-50709.
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SYNOPSIS In this paper, we examine management's use of the “corporate/other” segment to mask the true performance of operating (or core) segments. The corporate/other segment represents firm-wide expenses not allocated to core segments. We find that managers take advantage of vague cost allocation requirements to shift expenses between the corporate/other segment and core segments. Specifically, in the presence of agency problems (i.e., transfer of resources to underperforming segments), our evidence is consistent with expenses being shifted from core segments to the corporate/other segment. This shifting increases the reported performance of underperforming core segments. In addition, when proprietary concerns are high (i.e., operations in less competitive industries), we find evidence consistent with corporate/other expenses being shifted to core segments. By shifting expenses to core segments, core profits are concealed when proprietary motives are present. Our research contributes to a growing literature on earnings manipulation through expense shifting (rather than accrual manipulation or real activities management). Data Availability: The authors are willing to share the data upon request.
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Indraswari, Arinah, and Endah Nurhawaeny Kardiaty. "PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING LOAN (NPL), BIAYA OPERASIONAL PADA PENDAPATAN OPERASIONAL (BOPO), LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSET (ROA) Pada Bank BUMN Periode 2013 - 2017." Jurnal Proaksi 4, no. 1 (July 14, 2019): 101–20. http://dx.doi.org/10.32534/jpk.v4i1.581.
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This research has a purposed to provide empirical evidences about the CapitalAdequacy Ratio (CAR), Nonperforming Loans (NPL) , Operating Expenses to Operating Income(BOPO), Loan to Deposit Ratio (LDR) towards profitability (ROA) on state owned bank. Timeperiod uses in this research begin from 2013 until 2017. The analyzed method in this research usesmultiple linear regressions including classical assumption such as normality test, multicolinearitytest, heterocedacity test, and autocorrelation test. The result shown that Operating Expenses toOperating Income (BOPO) variables have positive relation and significantly influence towardsROA. Meanwhile Capital Adequacy Ratio (CAR), Nonperforming Loans (NPL) , Loan to DepositRatio (LDR) have negative relation and significantly influence towards ROA.Keywords: Capital Adequacy Ratio (CAR), Nonperforming Loans (NPL) , Operating Expensesto Operating Income (BOPO), Loan to Deposit Ratio (LDR) and Profitability
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Asghar Sameni, Ali, and Razieh Fakour. "THE EFFECT OF WORKING CAPITAL MANAGEMENT ON FINANCIAL PERFORMANCE AND OPERATIONAL CASH FLOWS OF COMPANIES ACCEPTED IN TEHRAN SECURITIES EXCHANGE." Humanities & Social Sciences Reviews 7, no. 6 (December 11, 2019): 625–32. http://dx.doi.org/10.18510/hssr.2019.7693.
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Purposes: Working capital management can have a huge impact on financial performance and operational cash flows. In this research, the effect of working capital management components on financial performance and operating cash flows have been investigated.
Methodology: The data used in this study are financial statements of companies listed in Tehran securities exchange for the period 2007 to 2011.
Results: The difference between sales and operating profit as a benchmark for measuring performance and the difference between operating cash flow and operating profit as a measure of operating cash flow has been used. Regression results show that there is no meaningful relationship between the components of working capital management with financial performance and operating cash flow.
Implications/Applications: Net income represents the change in a business's financial circumstances incurred through that business choosing to run its revenue-producing operations for one specific time period. Because the business cannot choose to run its revenue-producing operations without incurring expenses while doing so, net income is equal to revenues minus expenses. Expenses are often divided up into additional categories for ease of comprehension. Revenues minus cost of sales is equal to gross profit; gross profit minus operating expenses is equal to operating profit.
Novelty/Originality: The novelty of this study is a balance between current assets and current liabilities, as well as maintaining a balance between profitability and liquidity which can serve a great purpose in the economy.
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Chrobak, Gracjan. "THE ROLE OF ANALYTICAL APPROACH IN PLANNING OPERATING EXPENSES OF AN ENTERPRISE." Zeszyty Naukowe Wyższej Szkoły Humanitas Zarządzanie 18, no. 4 (December 28, 2017): 107–20. http://dx.doi.org/10.5604/01.3001.0010.8284.
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Generating economic benefits from the sale of “labor effects” precedes expenses incurrence. The basic criterion for grouping them is a nature of expense method. From the point of view of planning manufacturing processes in an enterprise, it is important to learn about the future expenses estimates, thanks to the use of one of a priori cost accounting systems. The aim of the paper is to review analytical functions for determining the estimated expenses from operating activities, to study the effectiveness thereof against the mechanical approach. The following research theses have been included in the study. Within the analytical approach, due to the non-linearity of the costs by nature, the “good” quality of their “projection” in the depicted enterprise provides a logarithmic curve. Achieving the minimum amount of mean error (ME) of this function in the control area implies the accuracy of the forecast. For the expenses, which are not determined as by nature, satisfactory prediction accuracy appears to be “supplied” by the Holt and Winters models, taking into account possibility of seasonal fluctuations. Each time the distance between the standard deviation of residuals (SE) and the root of mean squared error (MSE) is a necessary condition, whereas the minimization of mean absolute percentage error (MAPE) within the control range a sufficient condition for this fit.
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Lubbe, Sam, Gary Parker, and Andrew Hoard. "The profit impact of IT investment." South African Journal of Business Management 25, no. 2 (June 30, 1994): 72–77. http://dx.doi.org/10.4102/sajbm.v25i2.845.
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Two models were used to study the relationships between profitability and the level of information technology (IT) sophistication among long-term life insurance companies in South Africa. The first model was submitted by Kwong et al. in a study of six petroleum producing companies in Malaysia. They proposed a computerization index (CI) which incorporated factors that affect the level of computerization in a company and compared the CI with profitability ratios such as profit/total assets, profit/turnover, turnover/total assets, gross margin/turnover, profit growth rate and sales growth rate. The second model was proposed by Harris et al. in a study among forty long-term life insurance companies in America. They used the ratio of non-interest operating expense to premium income (operating expense ratio) to measure profitability, and the ratio of IT expense to non-interest operating expense (IT expense ratio) to measure the level of IT capital intensity. The results of the study showed a positive correlation between the Cl and the financial ratios, indicating that as the level of computerization increases, profitability also increases. The results also showed that the most profitable firms are more likely to spend a significantly higher proportion of their non-interest operating expenses on IT, and that the least profitable firms are likely to spend a significantly lower proportion of their non-interest operating expenses on IT. The study concludes by accepting the two studies as valid among the long-term life insurance industry in South Africa.
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Robinson, Spenser, and A. J. Singh. "The Impact of Green Labels on U.S. Hotel Net Operating Income: Operating Statements Analyses." Journal of Sustainable Real Estate 11, no. 1 (January 2019): 156–73. http://dx.doi.org/10.22300/1949-8276.11.1.156.
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This paper shows Leadership in Energy and Environmental Design (LEED) certified hospitality properties exhibit increased expenses and earn lower net operating income (NOI) than non-certified buildings. ENERGY STAR certified properties demonstrate lower overall expenses than non-certified buildings with statistically neutral NOI effects. Using a custom sample of all green buildings and their competitive data set as of 2013 provided by Smith Travel Research (STR), the paper documents potential reasons for this result including increased operational expenses, potential confusion with certified and registered LEED projects in the data, and qualitative input. The qualitative input comes from a small sample survey of five industry professionals. The paper provides one of the only analyses on operating efficiencies with LEED and ENERGY STAR hospitality properties.
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Khorunzhak, Nadiya, and Tetyana Portovaras. "Operating cost analysis: sources and methods." INNOVATIVE ECONOMY, no. 7-8 (November 2019): 132–38. http://dx.doi.org/10.37332/2309-1533.2019.7-8.19.
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Purpose. The aim of the article is identification of requirements and composition of sources of analysis, critical assessment of their information content, as well as emphasis on the application of a systematic approach to the analysis of operating costs and compliance of its method with these criteria. Methodology of research. The empirical research methods are used in the course of the research, in particular: analysis – in order to identify the composition of sources of analysis of operating expenses; generalization – to substantiate the classification of sources of analysis and to formulate recommendations on the choice of methods of analysis, which most fully allow to estimate the operating costs. Findings. The principles of formation of information base of the analysis of operating expenses are substantiated, which will allow to obtain high-quality information on their status and on the basis of the obtained results to predict the activity of the enterprise in the future. The study of the impact of factors on the analysis of operating expenses allowed us to distinguish sources of information into two groups: internal and external. It is determined that internal sources of data for analysis are accounting records, which are formed at enterprises, and which is considered by the authors as a source of analysis of operating expenses. External sources of information the authors consider all possible information resources of an external nature, research of the competitive environment and reporting of subjects with similar types of activity. Originality. The scheme of interconnection sources and analysis results of operations is proposed, which comprehensive utilization, will allow obtaining result analytical information on which management can optimize the cost of compliance with objectives and increase effectiveness of operations. According to modern realities, the most suitable methods of analysis are offered, which allow to adequately assessing the situation of the enterprise in the strategic plane with respect to operating expenses. Practical value. Carrying out an assessment of the operating costs of an enterprise with using various methods and tools of analysis in a complex provides obtaining unbiased data that can be effectively used for the purpose of cost optimization and increase of productivity. Key words: analysis; operating costs; cost optimization; internal sources of information; external sources of information; strategic methods; ABC analysis.
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Ometsinska, Iryna. "Features of formation of overall costs for goods (works and services) in managerial accounting for pricing purposes." Herald of Ternopil National Economic University, no. 4(90) (December 12, 2018): 120–33. http://dx.doi.org/10.35774/visnyk2018.04.120.
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The article examines the economic substance and structure of technological, production and overall costs for goods (works and services). It is found that technological costs include direct expenses of enterprises, whereas production costs also include variable production overhead costs and constant apportioned production overhead costs. In managerial accounting for pricing purposes, overall costs are viewed as production costs for goods (works and services) plus administrative expenses, sales expenses and other expenses of operating activities. The article argues that expenses of other operating activities, which should be taken into account while forming overall costs for goods (works and services), include the following expenses: expenses for initial recognition and movements in the values of assets measured at fair values; research and development costs; expenses for purchase / sale of foreign currencies for performing operating activities; uncollectible accounts expenses and provision for bad and doubtful debts; currency exchange losses; loss in value; material deficiencies / losses within natural norms; acknowledged fines, forfeitures and financial penalties. On the other hand, it is considered unreasonable to take into account a number of expenses such as: costs of sold production supplies; expenses for research and development of brand new goods (works and services); material losses / deficiencies exceeding natural norms; expenses for social and cultural facilities. It is pointed out that expenses over a period are an integral part of operating costs of domestic enterprises. Therefore, cost optimization is seen as an effective tool for pricing, increasing profitability of enterprises, and managing their growth. The article captures how cost optimization of expenses over a period contributes to: detailed item-wise accounting of such expenses; justified grouping of expenses by cost centres and responsibilities; staff motivation; reasonable allocation of expenses over a period of operating activity between types of goods (works and services).
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Parkhomenko, L., L. Maliuga, O. Froter, and I. Nizhnik. "METHODS OF ACCOUNTING AND MANAGEMENT OF OPERATING EXPENSES." Ekonomika ta derzhava, no. 1 (February 2, 2022): 50. http://dx.doi.org/10.32702/2306-6806.2022.1.50.
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da Costa, Fábio Moraes, Carol Liu, Gina Cavalier Rosa, and Samuel L. Tiras. "The Effects of Fair Value on the Matching of Revenues and Expenses: The Case of Asset Revaluations." International Journal of Accounting 55, no. 04 (November 21, 2020): 2050019. http://dx.doi.org/10.1142/s1094406020500195.
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Researchers and practitioners have expressed concern that matching has declined over time, as evidenced by a decreasing association between revenues and expenses. They attribute this decline to the shift in financial reporting from a revenue–expense view that emphasizes matching to an asset–liability view that emphasizes the measurement of economic resources that incorporates more fair values. When revenues rise with inflation but the expenses remain tied to historical costs, the two streams tend to diverge. We hypothesize that upwardly revaluing the long-lived fixed operating assets resets the expense stream; thus, changes in revenues will be more closely associated with changes in expenses for firms that revalue than firms that do not upwardly revalue. Based on a sample of United Kingdom firms, we find evidence supporting our expectations, particularly in those higher inflationary industries.
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Carswell, Andrew. "An analysis of operating expense control within US multifamily properties." Property Management 35, no. 1 (February 20, 2017): 48–66. http://dx.doi.org/10.1108/pm-10-2015-0053.
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Purpose The purpose of this paper is to determine the effect that ownership and management structures have on ability to control operating expenses. For individual investors, intensity of management experience is also explored as a possible explanatory variable for operating expenses. For property management services that are contracted out, the level of the fee is investigated as a possible cause for movements in operating expenses as well. Finally, operating expenses are used as a possible explanatory variable for a property’s lease-up performance during the year. Design/methodology/approach The analysis consists of a series of regression models performed on data provided by the 2012 Rental Housing Finance Survey (RHFS) in the USA. The RHFS is a unique data set that covers a wide degree of information on multifamily properties. The RHFS represents 2,260 properties in total, and covers various aspects of the apartment industry, including financing and operational cost measures. Control variables used as independent variables include number of units, year of property acquisition, and age of building. Findings Individual ownership and self-management proved to be statistically significant drivers in driving down log operating expenses. Hours spent by individuals performing property management roles on their own properties had a slightly positive association with operating expenses. For professional managers, the fees devoted solely to the manager or management company had a highly significant and positive effect on other operating costs. Finally, when separating out the individual components of operating expenses, only two variables had significant effects on tenant lease-ups: management expenses (positive) and security expenses (negative). Research limitations/implications The data set is potentially biased toward those properties with less than 100 units, and thus it would be problematic to assume that these findings are generalizable to the population at large. There are also no geographic coding indicators within the RHFS data set, which eliminates the potential to control for various market factors and rural/urban differences. Practical implications The research provides an understanding of some of the basic factors behind increases in operating expenses, which ultimately has implications for performance benchmarks such as net operating income and property market value. Social implications The reasonable controlling of operating expenses ultimately has potentially positive implications for low- to moderate-income populations, who would ultimately experience lower rents as a result. Originality/value This research represents one of the first known uses of the RHFS database.
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Hong, Jooyeon, and Wonsun Gamaijb@gmail com Paek. "Fraud Firms and the Matching Principle: Evidence from Korea." Gadjah Mada International Journal of Business 16, no. 2 (June 28, 2014): 167. http://dx.doi.org/10.22146/gamaijb.5462.
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This paper examines whether the degree of matching for poor-performing fraud firms varies depending on the strength of the causal relation between expenses and revenues. A stronger causal relation exists between revenues and operating expenses than between revenues and total expenses that include non-operating expenses as well as operating expenses. Fraud firms have stronger incentives for managing earnings. Given that managing earnings is easier when using non-operating items than when using operating items, the degree of matching is (not) lower for fraud firms than for non-fraud firms at the strong (weak) level of the causal relation between revenues and expenses. Empirical results suggest that the degrees of matching are different between fraud and non-fraud firms only at the strong level of the causal relation between revenues and expenses. This result implies that the investigation of the matching model at a strong level of the causal relation between revenues and expenses is more effective than that at a weak level of the causal relation, with regard to examining the degree of matching for fraud firms. This study contributes to the literature by providing evidence on the importance of the level of the causal relation when examining the degree of matching.
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Nagar, Neerav, and Kaustav Sen. "Do financially distressed firms misclassify core expenses?" Accounting Research Journal 30, no. 2 (July 3, 2017): 205–23. http://dx.doi.org/10.1108/arj-04-2015-0054.
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Purpose This paper aims to examine whether financially distressed firms manipulate core or operating income through the misclassification of operating expenses as income-decreasing special items. Design/methodology/approach This sample comprises firms in the USA with data from 1989 to 2010. The authors used the methodology given in McVay (2006) and multiple regressions. Findings Managers of financially distressed firms are more likely to inflate core or operating income as compared to the healthy firms to meet or beat earnings benchmarks. They do so by misclassifying core or operating expenses as income-decreasing special items. Specifically, core expenses are shifted to income-decreasing special items like goodwill impairments, settlement costs, restructuring costs and write downs. Practical implications The paper sheds light on an important firm characteristic, financial distress that intensifies classification shifting – an earnings management tool which auditors, investors and regulators find tough to detect. The findings have implications for investors, as they fail to comprehend such shifting (McVay, 2006); analysts, who issue forecasts based on street earnings; lenders, as distressed firms may be concealing their true performance; and regulators, as the misclassification of income statement items is a violation of accounting principles. Originality/value The authors extend the literature on accruals and real earnings management by the financially troubled firms and present first evidence that the managers of such firms also manipulate core or operating income through classification shifting.
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Lubbe, Sam, Gary Parker, and Andrew Hoard. "The Profit Impact of IT Investment." Journal of Information Technology 10, no. 1 (March 1995): 44–51. http://dx.doi.org/10.1177/026839629501000106.
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Two models were used to study the relationships between profitability and the level of information technology (IT) among long-term life insurance companies. The first compared the computerization index (CI) with profitability ratios. The second used the operating expense ratio (profitability measure) and the IT expense ratio to measure the level of IT capital intensity. The results of the present study showed a positive correlation between the CI and the financial ratios and the most profitable firms are more likely to spend a higher proportion of their non-interest operating expenses on IT.
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Awadhesh, Pratap Singh. "Does Better Management of Financial Obligation Promote Productivity?" Studies in Business and Economics 15, no. 1 (April 1, 2020): 212–22. http://dx.doi.org/10.2478/sbe-2020-0016.
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AbstractThe purpose of this paper is to examine the role of key financial obligation factors on total factor productivity (TFP) for 34 Indian industries for the period 2008 2018 using qualitative and quantitative techniques. Financial obligations are measured by short- and long-term loans, operating expenses and liabilities. The outcome of qualitative techniques does not appear to support the hypothesis that short term and long-term loans, liabilities and operating expenses influence TFP. On the contrary, the evidences arise from quantitative technique appear to suggest that short term loan and operating expenses promote TFP. The study also suggests that complimentaries exist between operating expenses and short-term loan and they together appear to boost productivity.
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Mukmin, Mas Nur, and Gusprasetyo Gusprasetyo. "PENGARUH INVESTASI ASET TETAP DAN BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL PADA PT. SANSHIRO HARAPAN MAKMUR." JURNAL AKUNIDA 3, no. 1 (June 29, 2017): 20. http://dx.doi.org/10.30997/jakd.v3i1.978.
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Research the purpose of this is to determine the influence of Fixed Assets Investment and Operating Expenses to Operating Income simultaneously and partially in PT Makmur Sanshiro expectations. This research is classified as causal research. Analysis of data using multiple linear regression . The results showed, simultaneously Fixed Asset Investment and Operating Costs Operating affect the revenue. Only partially influenced Operating Cost to Operating Income.Keywords: Fixed Asset Investment, Operating Expenses, Operating Income
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Upadhyay, Soumya, Amber L. Stephenson, and Dean G. Smith. "Readmission Rates and Their Impact on Hospital Financial Performance: A Study of Washington Hospitals." INQUIRY: The Journal of Health Care Organization, Provision, and Financing 56 (January 2019): 004695801986038. http://dx.doi.org/10.1177/0046958019860386.
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This longitudinal study examines whether readmission rates, made transparent through Hospital Compare, affect hospital financial performance by examining 98 hospitals in the State of Washington from 2012 to 2014. Readmission rates for acute myocardial infarction (AMI), pneumonia (PN), and heart failure (HF) were examined against operating revenues per patient, operating expenses per patient, and operating margin. Using hospital-level fixed effects regression on 276 hospital year observations, the analysis indicated that a reduction in AMI readmission rates is related with increased operating revenues as expenses associated with costly treatments related with unnecessary readmissions are avoided. Additionally, reducing readmission rates is related with an increase in operating expenses. As a net effect, increased PN readmission rates may show marginal increase in operating margin because of the higher operating revenues due to readmissions. However, as readmissions continue to happen, a gradual increase in expenses due to greater use of resources may lead to decreased profitability.
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Rosita, Siti Ita, and Ribut Yudi S. "Analisis Pendapatan Dan Biaya Kaitannya Dengan Penyajian Laba Kotor PT. Jatropha Oil Indonesia." Jurnal Ilmiah Akuntansi Kesatuan 4, no. 1 (March 18, 2020): 024–34. http://dx.doi.org/10.37641/jiakes.v2i1.99.
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Revenues generally classified as one that resourced from company’s normal activities and one that is not. Revenues resulted from normal activities usually obtained from goods or services selling relating to company’s main activities. Expenses are deducting factors of revenues to obtain profits and/or loss. Expenses arised form company’s activities are consisted of production costs, business costs and other costs. Gross profits is more actually operative in character when compared to operating profit, Even though gross profit is often perceived to normally depicting company’s normal activities, not all costs reflected in operating costs are directly related to the creation of revenues. The research is to analyse revenues and expenses recognition in a manufacturing company. Analysis is conducted to investigate whether or not the recognition of expenses and revenues run by the company is accountable to compile gross profit and then be used to evaluate the production department performance. The result shows that the company has properly recognised the revenues obtained, but not in the expenses part. This is due to the improper method used.
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Weiss, Andrew M. "Would Hedge Fund Investors Benefit From Paying Operating Expenses?" Journal of Investing 13, no. 1 (February 29, 2004): 91–95. http://dx.doi.org/10.3905/joi.2004.391046.
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Paek, Wonsun. "Accruals-Operating Cash Flows Mapping and Revenues-Expenses Matching." korean management review 47, no. 4 (August 31, 2018): 889–918. http://dx.doi.org/10.17287/kmr.2018.47.4.889.
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Mun, Sung Gyun, and SooCheong (Shawn) Jang. "Restaurant operating expenses and their effects on profitability enhancement." International Journal of Hospitality Management 71 (April 2018): 68–76. http://dx.doi.org/10.1016/j.ijhm.2017.12.002.
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Merry, Merry, Yusuf Ronny Edward, H. Adam Afiezan, and Aremi Evanta Tarigan. "The Effect of Non-Performing Loans, Loan to Deposit Ratios of Operating Expenses and Operating Income On Return on Assets with Net Interest Margin as an Intervening Variable in Banking Companies Listed in Indonesia Stock Exchange Period 2019 -2021." International Journal of Social Science Research and Review 5, no. 10 (October 13, 2022): 381–96. http://dx.doi.org/10.47814/ijssrr.v5i10.578.
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The banking sector is a state financial institution that has an important role in collecting and distributing funds to the public, with the aim of meeting capital and investment needs for fund owners. So this study was conducted for the purpose of knowing the extent of the influence of certain financial ratios such as Non Performing Loan, Loan to Deposit Ratio, operating expenses operating income to Return on assets with Net Interset Margin as an Intervening variable in banking companies listed on the Indonesia Stock Exchange for the period 2019-2021. This research method uses secondary data. The results of this study indicate that to Non-Performing Loan ,Loan Deposit Ratio has no significant effect on Net Interest Margin. Operating expenses operating income has a significant effect on Net Interest Margin . Net interest Margin has an effect on Return on assets, while Non Performing Loan ,Loan to Deposit Ratio, operating expenses operating income, has an effect and significant on Return on assets while Non Performing Loan ,Loan to Deposit Ratio, operating expenses operating income, is able to mediate Return on assets through Net Interest Margin as an Intervening variable listed on the IDX for the period 2019-2021.
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Hafidhah, Hafidhah, and Dayana Putri Utami. "Pengaruh Dana Pihak Ketiga, Capital Adequacy Ratio dan Operating Expenses To Operating Income Terhadap Profitabilitas Bank Aceh Periode 2017-2020." Jurnal Ilmiah Mahasiswa Ekonomi dan Bisnis Islam 2, no. 2 (October 20, 2021): 81–95. http://dx.doi.org/10.22373/jimebis.v2i2.184.
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This study aims to examine the effect of Third Party Funds (TPF), Capital Adequacy Ratio (CAR), and Operating Expenses to Operating Income (OEOI) on the profitability of Bank Aceh. This study uses a quantitative research approach with Multiple Linear Regression analysis method. This research data uses Bank Aceh monthly financial report data for the 2017-2020 period. Research data obtained by testing the hypothesis performed by statistical tests, namely partial test (t-test) and simultaneous test (f-test). The results of this study indicate that: (1) Third Party Funds, Capital Adequacy Ratio and Operating Expenses to Operating Income jointly affect the profitability of Bank Aceh. (2) Third Party Funds affect the profitability of Bank Aceh. (3) Capital Adequacy Ratio affects the profitability of Bank Aceh. (4) Operating Expenses to Operating Income affect the profitability of Bank Aceh.
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Acar, Merve, and Hüseyin Temiz. "Advertising effectiveness on financial performance of banking sector: Turkey case." International Journal of Bank Marketing 35, no. 4 (June 5, 2017): 649–61. http://dx.doi.org/10.1108/ijbm-03-2016-0036.
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Purpose The purpose of this paper is to analyze the association between banks’ advertising expenses and accounting measures of income and profitability for banking sector. Design/methodology/approach In this study the authors have used distributed lag models to investigate the association between advertising expenses and banks’ financial performance. To investigate the long-term effect of advertising expenses on financial performance of banking sector Koyck’s distributed lag models have been used. Findings The results confirm a significant and positive association between advertising expenses and financial performance. Besides its positive effect, the authors provide a basis for detecting the extent to which advertising has long-term benefits. The results show a positive association between advertising expenses and financial performance that extend that extends over time, thereby suggesting that advertising expenses should be capitalized and then amortized instead of being incurred as an expense immediately. Originality/value Although there are lots of studies about advertising and its effect on financial position of firms, research about advertising effects on financial performance of banking sector is very scarce. Therefore, this study has a potential to shed light on research about marketing aspect of financial sector. Besides, empirical results show a positive association between advertising expenses and financial performance that extend that extends over time (interest income, total operating income and return on assets), thereby suggesting that advertising expenses should be capitalized and then amortized instead of being incurred as an expense immediately. To sum it all, the paper finds an evidence for banking sector that advertising inholds “future economic benefits” which is the key criterion necessary for asset recognition.
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Trần, Tâm Thanh, and Lê Vũ Tường Vy. "Effects of banking scale and operating expenses to profit of joint stock commercial banks in Vietnam." Science & Technology Development Journal - Economics - Law and Management 5, no. 2 (May 6, 2021): first. http://dx.doi.org/10.32508/stdjelm.v5i2.733.
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The operation of the bank is an important economic activity, which has contributed significantly to the development of the national economy over the past years. Therefore, the efficiency in the business operations of joint stock commercial banks is a topic that needs to be addressed, as it directly affects the efficiency in providing capital to businesses, as well as the stability and development of the financial market. Determining the factors affecting the profitability of joint-stock commercial banks will help managers to operate the bank's operations more efficiently. The purpose of this paper is to examine whether the profitability of a joint stock commercial bank in Vietnam is affected by its size and operating costs. All parameter estimates of the regression model are based on regression analysis of the random effects table of REM. Data of the study included 28 joint stock commercial banks in Vietnam for the period of 2012-2019. Empirical research results show that the bank's profit is affected by financial leverage and more particularly, there exists a positive correlation of the bank size and the operating cost on the bank's profit. The fact that larger banks are more competitive has the ability to diversify their asset portfolios, focus on higher profit margins, and spend money to investment, upgrading of service quality and facilities lead to increased operating costs, thereby reducing risks and increasing profits.
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Mey, Mattheus Theodorus. "The Value Relevance Of Straight-Lining Lease Expenses." International Business & Economics Research Journal (IBER) 15, no. 6 (November 2, 2016): 301–14. http://dx.doi.org/10.19030/iber.v15i6.9830.
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The International Accounting Standards Board envisions the global acceptance of International Financial Reporting Standards (IFRS). Despite attempting convergence with IFRS, some national accounting standard setters, such as in India allow for certain carve-outs in their own accounting standards so as to meet country-specific requirements for fair presentation. Indian Accounting Standards allow for operating leases with fixed inflationary linked escalations to be accounted for on an as-incurred basis in contrast to the existing requirement in IFRS to straight-line such leases. This study explores whether operating lease expenses with fixed inflationary linked escalations and accounted for on a straight-line basis provide incremental value relevance beyond the as-incurred basis.This study exploits an occurrence in South Africa, where listed companies that previously accounted for operating leases with fixed inflationary-linked escalation clauses on an as-incurred basis, were required to straight-line those leases. Using the Ohlson (1995) valuation model this empirical study investigates the incremental value relevance of the straight-line basis over the as-incurred basis.Results show a significant change in the association between property-related operating lease expenses and market value indicators after the effect of straight-lining is introduced. This suggests that the straight-line basis provide investors with more value relevant information than when accounting for the expense as-incurred.Findings from this study prompt national accounting setters that allow for operating leases with fixed inflationary linked escalations to be accounted for on an as-incurred basis to consider first whether the straight-line basis do not provide more relevant information. Limiting the choice of accounting treatment may enhance comparability of financial statements.
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Fitrianty, Dwi Ayu, Fatmi Hadiani, Setiawan Setiawan, and Hendra Sanjaya Kusno. "Analisis Faktor-Faktor Yang Mempengaruhi Laba Perusahaan Asuransi Umum Unit Usaha Syariah di Indonesia." Journal of Applied Islamic Economics and Finance 3, no. 1 (October 31, 2022): 203–15. http://dx.doi.org/10.35313/jaief.v3i1.3867.
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Sharia business unit general insurance companies in 2017-2018 experienced a decline in performance. The decline in profits experienced must be known and what factors influence it. This study aims to analyze the effect of premium income, Risk-Based Capital, underwriting results, claim expenses, and operating costs on the profits of general insurance companies of sharia business units in Indonesia for the 2015-2020 period. This study uses panel data regression analysis with a quantitative approach using the Eviews 9 data processing application. Data were collected using the documentation method (secondary data) of 10 general insurance companies and Islamic business units in Indonesia registered with the OJK from 2015 to 2020. The results showed that simultaneously premium income, Risk-Based Capital, underwriting results, claims expenses, and operating costs had a significant effect on profits. Partially, premium income has a negative and significant effect on profit, while Risk-Based Capital, claims expense, and operating costs have a positive and significant effect on profit. Then the underwriting results have no significant effect on profits.
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Rahayu, Krida Puji, and Rudi Sanjaya. "PENGARUH LOAN TO DEPOSIT RATIO DAN BEBAN OPERATIONAL PER PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET PADA PT. BANK MEGA Tbk YANG TERCATAT DI BURSA EFEK INDONESIA (BEI)." Research Journal of Accounting and Business Management 5, no. 2 (January 4, 2022): 138. http://dx.doi.org/10.31293/rjabm.v5i2.5700.
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The purpose of this study was to determine the effect of Loan to Deposit Ratio (LDR) and Operating Expenses per Operating Income (BOPO) on Return On Assets (ROA) at PT. Bank Mega Tbk in 2010-2019. This study uses secondary data obtained through documentation in the form of annual financial reports from PT. Bank Mega Tbk, officially accessed from www.bankmega.com Data analysis was carried out using Descriptive Analysis, Classical Assumption Test consisting of Normality Test; Non-Multicollinearity Test; Non Heteroscedasticity Test; and Non-Autocorrelation Test, Model Feasibility Test consisting of Multiple Correlation Test (R); Determination Correlation Test (R Square); and the F Test (Anova), as well as the Effect of Causality Test consisting of the Simple Linear Regression Coefficient; Multiple Linear Analysis; and Hypothesis Testing (T Test).The results of the study found that the Loan to Deposit Ratio on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.826 where 0.826 > 0.05 means that the Loan to Deposit Ratio has no effect on Return On Assets. Operating Expenses per Operating Income on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.000 where 0.000 < 0.05 means that Operational Expenses per Operating Income have an effect on Return On Assets. And Loan to Deposit Ratio and Operating Expenses per Operating Income on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.010 where 0.010 < 0.05 means that Loan to Deposit Ratio of Operating Expenses per Operating Income has a joint effect on Return On Assets.
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Di Pretoro, Alessandro, Xavier Joulia, Flavio Manenti, and Ludovic Montastruc. "Uncertain Operating Conditions Implications on Multistage Operations Optimal Design and Environmental Impact." Processes 10, no. 2 (February 11, 2022): 344. http://dx.doi.org/10.3390/pr10020344.
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Energy demand is increasingly the most relevant cost item in chemical plants. Operating expenses indeed play a main role in all plants processing large amounts of feedstock via well-established processes in the petrochemical industry. In staged operations, the optimal number of stages is usually obtained by means of an economic optimization. However, the designed equipment, external duties, and thus operating expenses may considerably vary under the effect of external disturbances. The main purpose of this paper is to outline a simple but effective procedure to account for perturbations in the assessment of the optimal number of stages. The analysis shows that appropriate investments could lead to a unit design able to mitigate the higher duty requirements when external perturbations occur. The results highlight that the optimal number of stages varies when uncertainty is considered and, with low computational effort, this can be effectively quantified by means of the applied methodology. Furthermore, the same approach has been applied to sustainability indicators over the uncertain domain as well. In those cases, when more stages correspond to more flexible equipment, the environmental impact is positively affected, and a double benefit can be observed.
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Machdar, Nera Marinda. "Does Tax Avoidance, Deferred Tax Expenses and Deferred Tax Liabilities Affect Real Earnings Management? Evidence from Indonesia." Jurnal Institutions and Economies 14, no. 2 (April 1, 2022): 117–48. http://dx.doi.org/10.22452/ijie.vol14no2.5.
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The study analyses the effect of tax avoidance, deferred tax expenses and deferred tax liabilities on real earnings management. The samples consist of 152 manufacturing companies listed on the Indonesian Stock Exchange (IDX). The study examines the financial statements from 2011 to 2019, ending up with 1,368 observations. The empirical results of this study are as follows. First, tax avoidance affects positively the abnormal discretionary operating cash flows and the abnormal discretionary expenses. However, tax avoidance does not affect the abnormal discretionary production costs. Second, deferred tax expenses affect real earnings management positively, either through abnormal discretionary operating cash flows, abnormal discretionary expenses, or abnormal discretionary production costs. Third, deferred tax liabilities affect real earnings management positively, either by using abnormal discretionary operating cash flows, abnormal discretionary expenses, or abnormal discretionary production costs. The findings of this study may be of interest to regulators and tax authorities, as they highlight how to increase the actual amount of tax payments by reducing the occurrence of real earnings management activities. Regulators need to consider tax audits on companies that have suffered losses but are still operating.
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Талібов, Азіз Машалла, and Бахтіяр Вагиф Гулієв. "A METHOD FOR ASSESSING THE MILITARY-ECONOMIC INDICATORS WITH THE PURPOSE OF LOCATING A LOGISTICS CENTER FOR REDEPLOYING TROOPS." Advanced Information Systems 5, no. 2 (June 22, 2021): 152–58. http://dx.doi.org/10.20998/2522-9052.2021.2.23.
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The article proposes a methodology for assessing the economic efficiency of a logistics center that provides technical support to redeploying troops. It is noted that the development of this method is based on the assessment of the efficiency of the logistics center, taking into account its economically efficient functionality, without regard to the use of classical profitability. The author analyzes the structure of capital expenditure and operating expenses allocated for the establishment of a logistics center, proposing the maintenance and repair expenses for each unit of equipment as the main criterion, proposing their calculation in the general case, and substantiating the military-economic indicators of the center. An analysis of the structure of capital expenditure and operating expenses aimed at organizing a logistics center, as well as the military-economic indicators of this center, gives grounds to note the following results: the structure of capital expenditure and operating expenses associated with designing a logistics center for the troops has been elaborated; the calculation method has been developed, taking into account the available resources, communications and infrastructure, information reflected in the annual plans for the operation and maintenance of automotive and armored vehicles of military units; the calculation methodology developed on the basis of the structure of capital expenditure and operating expenses on the organization of a logistics center also reflects the infrastructure indicators related to the geographic location of the center (the distance of the logistics center from the transport hub and the military units it services); the proposed method can be used to choose a geographic location that is favorable from the point of view of economic profitability for organizing a logistics center for the troops; using this method, it is possible to compare the economic aspects of various options of organizing military logistics.
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Новожонов, Сергей, and Sergey Novozhonov. "Consulting services: Improving the performance of computer-integrated manufacturing." Services in Russia and abroad 8, no. 4 (June 26, 2014): 198–209. http://dx.doi.org/10.12737/4865.
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The author proposes a consulting conception aimed at improving the performance of technology intensive computer-integrated automated lines, considers a management-related model for operating expenses reduction, a model of critical types of expenditure, a methodology for operating expenses reduction, and identifies the principal risks the project involves.
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Hasan, Julian Muhammad, and Liana Dwi Septiningrum. "ANALISIS PAJAK PENGHASILAN BADAN TERUTANG YANG DIUKUR BERDASARKAN PENJUALAN BERSIH DAN BIAYA OPERASIONAL." SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 6, no. 1 (January 1, 2023): 133–42. http://dx.doi.org/10.37481/sjr.v6i1.627.
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This research aims to prove empirically the effect of net sales and operating expenses on Outstanding Corporate Income Tax. The independent variables used in the study were net sales and operating expenses while the dependent variables were owed Corporate Income Tax. This research was conducted in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. The research method used is descriptive quantitative. The type of data used is secondary data in the form of financial statements published by food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. Samples are collected using the purposive sampling method. The number of companies used as research samples as many as 9 companies with a research period of 5 (five)years, so that as many as 45 samples were obtained. Processing data by using Eviews version 10 for windows by collecting related data then calculating net sales, operating expenses and Income Tax of owed Entities and analyzing descriptivek statisti,panel data model test, panel data regression model, classical assumption test,panel data regression analysis test, T statistical test, F statistics test, and coefficient of determination (R2). The results of the F test of net sales and operating expenses simultaneously affect pajak penghasilan badan terutang. The results of the T test variable net sales and operating expenses partially affect the Outstanding Corporate Income Tax.
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Lin, Hong-Dar, Victoria Chiu, Hua-Yao Wu, and Yuan-Shyi Peter Chiu. "Multiproduct manufacturer-retailer coordinated supply chain with adjustable rate for common parts, delayed differentiation, and multi-shipment." Uncertain Supply Chain Management 10, no. 1 (2022): 83–94. http://dx.doi.org/10.5267/j.uscm.2021.10.008.
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Operating in today’s turbulent and competitive world marketplaces, manufacturers must find the best production scheme and delivery policy to meet timely client’s multiproduct requirements and minimize the total manufacturing-shipment expenses. This study proposes a two-stage delayed differentiation model for a multiproduct manufacturer-retailer coordinated supply chain featuring the adjustable-rate for making common parts and a multi-shipment policy for transporting finished goods. The aim is to help present-day manufacturers achieve their operational goals mentioned above. The mathematical techniques help us build a specific model to explicitly represent the problem and derive its overall operating expense. Then, the convexity of the total expense is verified by Hessian matrix equations. The differential calculus helps derive the cost-minimized fabrication-shipment decision. This study offers an example to demonstrate the applicability and capabilities of our proposed model numerically. The following crucial information has been made available to the managers to facilitate their operating decision makings: (1) the problem’s best fabrication-shipment policy; (2) the collective influence of various common part’s completion rates and values on the problem’s total expenses and optimal fabrication-shipment policy; (3) the impact of various adjustable-rates in stage one on utilization and stage one’s uptime; (4) the details of cost contributors to the problem; and (5) the collective impacts of critical features on the problem’s performance.
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Anwar, Vebby. "ANALISIS KOMPARASI FAKTOR-FAKTOR YANG MEMPENGARUHI LABA SEBELUM PAJAK PADA BANK PEMERINTAH." Bongaya Journal for Research in Management (BJRM) 1, no. 2 (October 31, 2018): 09–17. http://dx.doi.org/10.37888/bjrm.v1i2.74.
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The purpose of this study was to determine 1) the image of profit beforetax, net interest margin, loan to deposit ratio, asset quality and operating expenses/ operating income state bank listed on the Indonesia Stock Exchange. 2) analyzethe differences in income before taxes, net interest margin, loan to deposit ratio,asset quality and operating expenses / operating income state bank listed on theIndonesia Stock Exchange. The population in this study are all listed in theGovernment Bank Stock Exchange Bank Indonesia as much as 4. The samplingtechnique used proposive sampling. The analytical method used is descriptive analysis and ANOVA analysisThe results showed that 1) the average profit before tax state bank listed on theIndonesia Stock Exchange the lowest occurred in 2008 and highest in 2011. Theaverage net interest margin is the lowest place in 2011 and highest in 2009. theaverage loan to deposit ratio of the lowest occurred in 2009 and highest in 2011.Average asset quality of the lowest occurred in 2011 and highest in 2009. Averageoperating expenses / operating income of the lowest occurred in 2009 and highestin 2010. 2) There are differences in income before taxes, net interest margin, loanto deposit ratio and the bank's operating expenses/operating incomeintergovernmental listed in Indonesia Stock Exchange in 2008 until 2011. As for thequality of earning assets do not pass the test of homogeneity.
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Yakymchuk, I., and L. Pokrova. "Areas of optimization of operating expenses of a construction enterprise." Ways to Improve Construction Efficiency, no. 40 (February 8, 2019): 164–73. http://dx.doi.org/10.32347/2707-501x.2019.40.164-173.
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R. Radhika et al.,, R. Radhika et al ,. "Impact of Operating Expenses on Life Insurance Profitability in India." International Journal of Human Resource Management and Research 9, no. 1 (2019): 53–60. http://dx.doi.org/10.24247/ijhrmrfeb20195.
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Miller, Stephanie Monteiro. "Nonprofit expense management and the zero-profit threshold." Pacific Accounting Review 33, no. 4 (July 16, 2021): 397–416. http://dx.doi.org/10.1108/par-04-2020-0043.
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Purpose In a wide variety of settings, individuals target round-numbered thresholds, relaxing effort when they are out of reach. This paper aims to investigate whether this phenomenon occurs in nonprofits as well. Design/methodology/approach The paper empirically examines nonprofits’ propensity to cut expenses relative to the attainability of the zero-profit threshold. Findings This paper finds nonprofit firms are more likely to cut expenses when faced with small expected losses than with larger losses, and this pattern varies predictably with incentives to reach the zero-profit threshold. Research limitations/implications This suggests managers are motivated by desire to reach the zero-profit threshold rather than to improve firms’ economic situations, as the propensity to cut expenses is lower when the threshold is out of reach. Social implications Additionally, the results suggest that even the lack of explicit profit motive may not quell earnings management behavior. Originality/value These results begin to close the gap in our understanding of expense management in nonprofit firms, showing how operating expenses can be used to manage earnings.
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Suryadi, Abdul Aziz, Risal Rinofah, and Pristin Prima Sari. "Analisis CAR, NPL, BOPO dan LDR terhadap Profitabilitas." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 4, no. 4 (January 16, 2022): 1032–49. http://dx.doi.org/10.47467/alkharaj.v4i4.775.
Full textAbstract:
This research aimed to examine the effect of Capital Adequacy Ratio (CAR), Non Performing Loan (NPL),Operating Expenses Operating Income (BOPO) and Loan to Deposite Ratio (LDR) ratios on profitability (ROA). This type of research is quantitative research. The sample selection method in this research used purposive sampling method. The sample used was 20 of 45 banking companies listed on the Indonesia Stock Exchange with the periode 2016-2020. The analytical method used was multiple linear regression analysis using the SPSS version 22 program. The result showed that the Capital Adequacy Ratio (CAR) t test had a significant effect on profitability (ROA) partially, Operating Expenses Operating Income (BOPO) has a negative effect on profitability(ROA) partially, then Non Performing Loan (NPL) and Loan to Deposite Ratio (LDR) have a positive and not significant effect on profitability (ROA). And from the result of the f test, the Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Operating Expenses Operating Income (BOPO) and Loan to Deposite Ratio (LDR) variables have a simultaneous effect on profitability (ROA).
Keywords: CAR, NPL, BOPO, LDR, ROA