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Journal articles on the topic 'Other operating expenses'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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 (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 in

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2

Lail, Bradley E., Wayne B. Thomas, and Glyn J. Winterbotham. "Classification Shifting Using the “Corporate/Other” Segment." Accounting Horizons 28, no. 3 (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. T

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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 (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 expense

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4

Nacion Gipaya, Patterson. "Utilization of Maintenance and Other Operating Expenses (MOOE) for School Development in Matnog District." International Journal of Science and Research (IJSR) 12, no. 4 (2023): 715–25. http://dx.doi.org/10.21275/sr23409152640.

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E. P., Apriatni, and Ngatno Ngatno. "Impact of the Covid-19 Pandemic on Micro Finance Income." WSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT 19 (June 6, 2023): 525–32. http://dx.doi.org/10.37394/232015.2023.19.51.

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The purpose of this study was to examine the impact of the COVID-19 pandemic on the income of microfinance institutions (MFIs) in Indonesia. Using a sample of 181 microfinance institutions using financial report data for 2017–2019 (before the pandemic) and 2020–2021 (during the pandemic). Data were analyzed using a non-parametric test (Wilcoxon signed ranks test). The results show that all elements of income (interest income, fee, and commission income, operating income, and non-operational income) decreased significantly. On the other side of the impact of the COVID-19 pandemic on expenses, s

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Nabila, Jasmine, and Ridwan Ridwan. "EFFECT OF INCOME, OPERATIONAL EXPENSES, AND INTEREST EXPENSES ON NET PROFIT." Journal of Accounting INABA (JAI) 2, no. 01 (2023): 30–36. http://dx.doi.org/10.56956/jai.v2i01.197.

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This study aims to determine the effect of income, operating expenses, and interest expenses on net income. This research is quantitative research with a descriptive and verification approach. The data used is secondary data obtained from the annual financial reports of PT Citra Marga Lintas Jabar for the 2018-2021 period. By processing data using the IBM SPSS 26.0 program. The results of the study show that (1) the lowest income in February 2018 and the highest income in December 2021 (2) the lowest operating expenses in March 2019 and the highest operating expenses in September 2019 (3) the

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Ometsinska, Iryna. "Features of operational activity expenses formation by elements." Herald of Economics, no. 4 (January 14, 2023): 159. http://dx.doi.org/10.35774/visnyk2022.04.159.

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Introduction. Difficult enterprises’ operating conditions require strengthened expense control and an effective management system. Expenses accounting for different section groups creates an important information base for effective enterprise management. Thus, the division of expenses by elements involves the grouping of economically homogeneous expenses. This enables to form the information regarding material consumption, labor, and financial resources and to calculate the indicators that characterize the level of its efficiency at micro and macro levels. Though the list of expenses is establ

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Setiawan, M. Erik, Hari Budi Lestari, and Andri Mardi Susanto. "Penerapan Standar Akuntansi Keuangan EMKM Pada Laporan Laba Rugi di Kedai Hobi Kopi Kecamatan Ambulu Kabupaten Jember." ACCOUNT (Journal of Accounting and Finance) 2, no. 2 (2024): 131–37. https://doi.org/10.31537/account.v2i2.2181.

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SAK EMKM is used by entities that do not or have not been able to fulfill the accounting requirements regulated in SAK ETAP. In SAK EMKM, the entity's financial statements are prepared using basic accrual and business continuity assumptions, as used by micro, small and medium entities and using the business entity concept. This research aims to determine the application of SAK EMKM to the profit and loss report at the "Hobi Kopi" Shop, Ambulu District, Jember Regency. This research uses a qualitative descriptive approach and analyzes the data using a profit and loss report form based on SAK EM

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9

Goinones, Laoren Agustin. "The Influence of Operational Expenses, Dividend Policy and Tax Expenses on Stock Returns." Journal of Social Science 5, no. 4 (2024): 1049–64. http://dx.doi.org/10.46799/jss.v5i4.884.

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This study intends to identify the influence of dividends policy operations expenses along with taxes burdens on stock returns. This research is a quantitative type of research carried out through analyzing the financial statements of companies in the Energy sectors listed on the Indonesian Stock Exchange (IDX) throughout the period from 2019 to 2022. The number of samples used in this study is 68 samples from 17 energy companies listed on the Indonesian Stock Exchange throughout the period from 2019 to 2022 through the use of the purposive sampling techniques. The data used in this study is s

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10

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 operati

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11

Arzu, Özmerdivanlı. "Analysis of The Financial Performance of Companies Listed in The ISE Financial Leasing and Factoring Index by Using the ENTROPY-Based ARAS Method." Premium e-Journal of Social Sciences (Pejoss) 9, no. 51 (2025): 147–57. https://doi.org/10.5281/zenodo.14975888.

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This study aims to analyze companies listed in the ISE Financial Leasing and Factoring Index. In this context, the financial performances of seven companies were analyzed for the 2020-2024 period using financial statement data. The key financial ratios considered include operating income/operating expenses, other operating income/other operating expenses, net profit/total assets, net profit/total equity, total liabilities/total assets, non-performing loans/total assets, leasing or factoring receivables/total equity, and financing expenses/total liabilities. These ratios were analyzed using the

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Molyavin, Maksym. "SYSTEMATIZATION OF OPERATING EXPENSES ELECTRIC POWER ENTERPRISES." Actual Problems of Economics 1, no. 251 (2022): 16–24. http://dx.doi.org/10.32752/1993-6788-2022-1-251-16-24.

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The study of the article is based on the systematization of operating costs according to classification features, which are considered in the works of modern qualified scientists and are used in the practical activities of Ukrainian electric power enterprises. The obtained made it possible to analyze and develop an approach to the use of systematization of operating costs of electricity enterprises for accounting purposes. In turn, this will ensure the provision of truthful and useful information for external and internal users necessary for analytical calculations, and the principle of reliab

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Arevalo, Limer N., and Sheena Mae T. Comighud. "Utilization of Maintenance and Other Operating Expenses (MOOE) in Relation to Students' Academic Performance." International Journal for Research in Educational Studies ISSN: 2208-2115 6, no. 4 (2020): 1–23. https://doi.org/10.5281/zenodo.3782668.

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14

Tagoranao, Nor-aifah. "Teachers' Views on Maintenance and Other Operating Expenses (MOOE) Support: Its Impact to the School Program." Psychology and Education: A Multidisciplinary Journal 26, no. 7 (2024): 674–89. https://doi.org/10.5281/zenodo.13935399.

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The study aimed to evaluate the impact of school MOOE support on the school implementation program and teaching performances of teachers in Matungao District, Division of Lanao del Norte, School Year 2023-2024. It employed a descriptive-correlational research design, the investigation examined the relationship between MOOE support and teachers' performance. Statistical methods included frequency, percentage, mean, standard deviation, Spearman-rank correlation, Point-Biserial correlation, and regression analysis. The findings provided valuable insights into the demographic characteristics and p

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Carswell, Andrew. "An analysis of operating expense control within US multifamily properties." Property Management 35, no. 1 (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

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Moliavin, Maksym. "Operating activities expenses in the non-financial reporting of electric power companies." Galic'kij ekonomičnij visnik 82, no. 3 (2023): 31–37. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.03.031.

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This article provides an overview of key issues related to non-financial reporting on the operating activities expenses of electric power companies in Ukraine. Operating activities expenses are an important factor in ensuring financial stability and resilience of Ukrainian electricity companies. However, non-financial statements on these expenses can be challenging due to different types of expenses, calculation and presentation methods, and different perspectives of stakeholders. The article explores the role of stakeholders, particularly owners and investors, in ensuring the quality and tran

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Hissiyah, Calista Noorma, and Kurniawati Meylianingrum. "The Effect of Premium Income, Investment Returns, Claim Expenses, and Operating of Net Profit on Sharia Life Insurance Company." International Journal of Islamic Business Ethics 8, no. 1 (2023): 1. http://dx.doi.org/10.30659/ijibe.8.1.1-11.

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Risk is a potential loss that a company cannot predict. However, risks can be mitigated by dividing or enduring each other. This research wants to re-examine the research gap with the same theme. This research uses quantitative methods with a descriptive approach. The results showed that premium income and investment returns partially affected net profit. In contrast, claim expenses and operating expenses did not have a significant effect on net profit. Then simultaneous test results show that Premium Income, Investment Returns, Claim Expenses, and Operating Expenses to Net Profit together or

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18

Kim, Kyung Min, and Jong-Hyun Lee. "A study on exploring factors for predicting business crisis universities using machine learning : Focusing on Random Forest Model." Korean Society for the Economics and Finance of Education 32, no. 1 (2023): 1–30. http://dx.doi.org/10.46967/jefe.2023.32.1.1.

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This study seeks to find the criteria for preparing government and social countermeasures by using machine learning to explore predictive factors for universities in business crisis. Between 2012 and 2020, universities with low evaluation results in the government's university restructuring evaluation are defined as universities in business crisis. The goal was to discover factors that could predict a university in business crisis by using data such as students, faculty, and financial data, which are university components. As a result of the analysis, when using the Random Forest, it was possi

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Putri Wahyuni. "Analysis of the Impact of Cost of Goods Sold (HPP) and Operating Expenses on Net Profit Sales." Jurnal Akuntansi Bisnis Eka Prasetya Penelitian Ilmu Akuntansi 7, no. 2 (2021): 62–76. http://dx.doi.org/10.47663/abep.v7i2.189.

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This research is conducted on purpose to determine and analyze the effect of Cost of Goods Sold on Net Profit, the effect of Operating Expenses; and the effect of Cost of Goods Sold and Operating Expenses on Net Profit of Domba Mas Trading Company. The research methodology used is quantitative with secondary data. The variables examined in this study are Financial Statements that include the Cost of Goods Sold, Operating Expenses and Net Profit at Domba Mas Trading Company, of the period starting from 2014-2018. The sampling technique used in this study was purposive sampling for 5 years with

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20

Dara, Anugerah Zainidan Syahbani, Muhammad Habibullah Aminy, Dara Nida Utamie, and Triana Lidona Aprilani. "PERHITUNGAN PENDAPATAN DAN BEBAN OPERASIONAL SEBAGAI TOLOK UKUR KINERJA KEUANGAN PADA CV DUTA LOMBOK TRANS." Jurnal Akuntansi dan Keuangan Syariah - ALIANSI 7, no. 2 (2024): 96–103. https://doi.org/10.54712/aliansi.v7i2.362.

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The development of the economic world with increasing competition in the business worldencourages business actors who are interested in the development of a companyto feel the need to know the financial condition of the company. The financial condition of the company can be seen from the company's financial statements consisting of balance sheets, profit and loss statements, cash flow and other financial statements. Objective: To determine the calculation of income and operating expenses in Measuring Financial Performance at CV Duta Lombok Trans. Method: In this study, the researcher used the

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Zaqeeba, Nidal, Hamza Alqudah, Badi S. Rawashdeh, Abdalwali Lutfi, Mahmaod Alrawad, and Mohammed A. Almaiah. "The Measurement of Blockchain Technology in Financial Reports in Commercial Banks." HighTech and Innovation Journal 5, no. 2 (2024): 420–30. http://dx.doi.org/10.28991/hij-2024-05-02-014.

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The objective of the present study is to measure the impact of blockchain technology on financial reports. The study utilizes a time series analysis covering eleven commercial banks listed on the Amman Stock Exchange from 2009 to 2019. Two key measures, namely other operating expenses and customer deposits are employed in the Return on Assets (ROA). The findings indicate that blockchain technology can be quantified by 0.038 of other operating expenses. However, there are no discernible indications of measuring blockchain technology through customer deposits. The study suggests that blockchain

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Kartikasari, Rahmawati, Leny Suzan, and Muhamad Muslih. "PERILAKU STICKY COST TERHADAP BIAYA TENAGA KERJA DAN BEBAN USAHA PADA AKTIVITAS PENJUALAN." Jurnal Riset Akuntansi Kontemporer 10, no. 1 (2018): 1–7. http://dx.doi.org/10.23969/jrak.v10i1.1055.

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This research aims to find the indication of sticky cost behavior in agricultural companies listed on Indonesian Stock Exchange in 2012-2015. Sticky cost is a cost that has no comparable character with changes in activity. These costs become sticky when the declining of company’s activity happens. This study used 9 companies as samples. The sampling technique used is purposive sampling. The analysis method used is multiple linear regression. It is found that the labor cost increased by 0,913 percent and operating expenses increrased by 0,146 percent when sales increased by 1 percent. In the ot

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Afanasieva, Inna, Maria Lesko, and Natalya Ishchenko. "IMPROVEMENT OF ACCOUNTING ENTERPRISE ACTIVITIES." Distance Education in Ukraine: Innovative, Normative-Legal, Pedagogical Aspects, no. 1 (September 2, 2021): 67–70. http://dx.doi.org/10.18372/2786-5495.1.15743.

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This article reveals the mechanism of synthetic cost accounting of the enterprise. The content of accounting accounts is reflected in detail, which reflects administrative costs, expenses and sales, other operating expenses. Taking into account the existing proposals of scientists, recommendations for improving their accounting are highlighted.

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Fatriawati, Ernita. "Factors Affecting Loan to Deposit Ratio at Regional Development Banks in Indonesia." ProBisnis : Jurnal Manajemen 12, no. 2 (2021): 31–38. http://dx.doi.org/10.35335/probisnis.v12i2.20.

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The purpose of this study was to analyze the effect of Return on Assets (ROA), Capital Adequacy Ratio (CAR), Non-performing loans (NPLs), Net Interest Margin (NIM ), and Operating Expenses to Operating Income (OEOI) of the Loan to Deposit Ratio (LDR) to the Regional Development Bank in Indonesia. Population and sample in this research is the Regional Development Bank (BPD) in Indonesia, which is registered in the Financial Services Authority 2011-2016 period as many as 26 banks. The samples in this study using saturated sampling. The data analysis technique used is descriptive statistical anal

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Noh, Minyoung, Doocheol Moon, and Laura Parte. "Earnings management using revenue classification shifting – evidence from the IFRS adoption period." International Journal of Accounting & Information Management 25, no. 3 (2017): 333–55. http://dx.doi.org/10.1108/ijaim-07-2016-0071.

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Purpose This paper aims to provide evidence of an unintended observable consequence of International Financial Reporting Standards (IFRS) adoption by examining opportunistic use of earnings management through revenue as well as expense items classification shifting in the year of transition. Design/methodology/approach To document classification shifting, the authors take advantage of the Korean mandatory IFRS adoption in 2011, when broad discretion was given to publicly traded companies’ managers to present operating profits. Findings It is found that companies strategically use both revenues

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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 (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,

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Jericho, D. Ecija. "Maintenance and other Operating Expenses (MOOE) and School Based Management (SBM) Performance of Secondary Schools in Samar Island." LC International Journal of STEM (ISSN: 2708-7123) 1, no. 4 (2021): 1–14. https://doi.org/10.5281/zenodo.5149760.

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The study investigated the extent of Maintenance and Other Operating Expenses (MOOE) utilization relating to School Based Management (SBM) performance of public secondary schools in Samar Island for school years 2016-2019. A mixed method, explanatory research design was employed utilizing 159 school heads. Focus Group Discussion (FGD) was conducted for selected School heads, disbursing officers or bookkeepers and teacher representatives from six divisions in Samar Island. Quantitatively, this study made use of percentages, weighted mean, and Pearson r for the correlative data; while thematic a

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Mohamad Iqbal Akbari. "The Influence of Bank Size, Operating Expenses and Operating Revenue (OER), Credit Risk, Inflation, and Gross Domestic Product (GDP) on the Performance of Commercial Banks in Indonesia." Journal of Information Systems Engineering and Management 10, no. 39s (2025): 1144–51. https://doi.org/10.52783/jisem.v10i39s.7453.

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Introduction: Commercial bank performance is one of the main indicators of a country's economic stability. Bank performance is influenced by various internal and external factors, including bank size, operational efficiency as measured by the Operating Expenses to Operating Revenue (OER) ratio, credit risk, and macroeconomic conditions such as inflation and Gross Domestic Product (GDP). Objectives: This study aims to identify and analyze the influence of these variables on the performance of commercial banks in Indonesia, considering their important role in the national financial system. Metho

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GÜLCAN, Nazlıgül. "Application of the VIKOR Method in Financial Performance Evaluation of Financial Leasing and Factoring Companies." Ekonomi, Politika & Finans Araştırmaları Dergisi 7, IERFM Özel Sayısı (2022): 235–47. http://dx.doi.org/10.30784/epfad.1148935.

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Financial leasing and factoring are alternative financing techniques used to provide the funds needed by businesses that strive for the sustainability of their assets in today's intense competition conditions. These financing techniques are important because of the contribution they provide to economic growth along with the investment profitability of businesses. In the study, the financial performances of financial leasing and factoring companies traded in Borsa Istanbul were investigated using the VIKOR method. Within the scope of the study, annual financial leverage (external resources/liab

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Macalos, Diana S. "Financial Management Practices of Public Elementary School Heads in Their Maintenance and Other Operating Expenses (MOOE)." AIDE Interdisciplinary Research Journal 10 (March 3, 2025): 146–58. https://doi.org/10.56648/aide-irj.v10i1.157.

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Education is the cornerstone of societal development. To provide quality education, it is essential to ensure that the educational institutions are adequately equipped, maintained, and resourced. Central to this endeavor is the prudent management of finances, specifically in the context of Schools’ Maintenance and Other Operating Expenses (MOOEs). This study delves into the financial management practices concerning MOOE funds among Public Elementary School Heads in the Schools Division of Ilocos Norte. It investigates their current practices through a descriptive-correlational research design.

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Lee, Young-Hwan, Kwon-Sik Kim, and Kwang-Hoon Lee. "The Effect of Tuition Fee Constraints on Financial Management: Evidence from Korean Private Universities." Sustainability 12, no. 12 (2020): 5066. http://dx.doi.org/10.3390/su12125066.

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This study examined the effect of tuition fee control policy on universities’ financial management. Using data from 93 private universities in Korea from 2006 to 2015, we investigated the effect of tuition fees and government subsidies on labor cost, operating expenses, research expenses, and so on. Based on principal and agency theory, we used the analysis of average percentage change in expenditure and panel data analysis with the help of a Least Squares Dummy Variable (LSDV) model and polynomial regression. The results show that the increase rate of tuition fees decreased after 2011, with g

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Nowak, O. "Expenditure on the operation of municipal wastewater treatment plants for nutrient removal." Water Science and Technology 41, no. 9 (2000): 281–89. http://dx.doi.org/10.2166/wst.2000.0225.

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Operating costs of Austrian municipal treatment plants are evaluated for 1989/90 and for 1997, respectively. The results indicate that presently the expenses which can be directly connected to wastewater purification, i.e. energy and chemicals for P removal, comprise only about 20% of the total operating costs. Today, in Austria like in other EU countries, the predominating factor is “labour costs”, even at nutrient removal plants. A general scheme for estimating operating costs is presented that can be applied to WWTPs in other parts of the world. In this scheme the important factors relevant

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Pylypenko, Kateryna, Svetlana Koval, and Mykola Kucherenko. "Accounting and analysis of operating expenditure of agricultural enterprises." University Economic Bulletin, no. 51 (December 21, 2021): 32–39. http://dx.doi.org/10.31470/2306-546x-2021-51-32-39.

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The subject of research is the theoretical and practical aspects of accounting and analysis of operating costs of agricultural enterprises, their impact on financial results, as well as proposals for optimization. The purpose of the article is to identify and summarize the features of accounting and analysis of operating costs of agricultural enterprises, establishing their impact on financial performance and development of optimization proposals. The methodological basis of the article is a monograph, system-structural analysis and synthesis, accounting, economic and statistical methods. The

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Wijaya, Erric, and Muhammad Reyhan. "Analisis Laporan Keuangan Bank terhadap Return Saham pada Bank Umum Swasta Nasional Devisa Periode 2011—2015." Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) 3, no. 1 (2019): 16. http://dx.doi.org/10.35384/jemp.v3i1.114.

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The purpose of this study was to determine and analyze the effect of bank financial report using variable Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Return On Asset (ROA), and Operating Income Operating Expenses (OIOE/BOPO) toward a stock return in a conventional bank. The sample selection using purposive sampling method and a sample of this research are as many as 18 national private commercial bank foreign exchange in Indonesia. Data obtained from secondary data in annual reports of a bank in Indonesia Stock Exchange sites. The analysis technique used in this research is mult

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Vijayakumar, Dr A., and S. Kadirvelu. "Determinants of Profitability in Indian Public Sector Petroleum Industries." Management and Labour Studies 28, no. 2 (2003): 170–82. http://dx.doi.org/10.1177/0258042x0302800206.

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Profitability is a relative term and its measurement can be achieved by profit and its relation with other objects by which the profit is affected. Actually profitability is highly sensitive economic variable which is affected by a host of factors operating through a variety of ways. The present study is a step to find the effect of certain major variables which affecting the profitability of Indian Public Sector Petroleum Industries. In this industry the selected variables explains 93% of the variation in profitability of the firms included in this industry. It is evident from the results tha

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Swanson, David, Yao “Henry” Jin, and Bryan Ashenbaum. "How Much Did That Cost? A Call for Improved Transportation Cost Transparency." Transportation Journal 61, no. 4 (2022): 315–30. http://dx.doi.org/10.5325/transportationj.61.4.0315.

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Abstract In 2021 business logistics costs in the United States were 8 percent of the nation’s GDP. However, significant discrepancies exist between aggregated transportation costs and those recorded at the firm level. Under generally accepted accounting principles (GAAP)—a standard for publicly traded companies in the United States must abide—transportation costs are generally recognized as direct expenditure on transportation services, such as when firms pay a carrier for transporting freight. On the other hand, expense items such as fuel, driver wages, leases on transportation equipment are

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Hrybovska, Yuliia, and Kateryna Moskalenko. "EXPENSES WITHIN A STEEL ENTERPRISE’S MANAGEMENT SYSTEM." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 1(6) (June 27, 2023): 118–25. http://dx.doi.org/10.31319/2709-2879.2023iss1(6).283019pp118-125.

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The article discloses the accounting and analytical aspect of costs in the enterprise management system. In the production process, material, labor and other own and engaged resources are spent, which causes the occurrence of costs. The amount of incurred costs determines the competitiveness and profitability of the manufactured products, as well as the efficiency of indicators of the production activity of business entities. Management of the company's costs on the basis of the analysis of the elements of operating costs and the constituent items of the planned costing of finished products re

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PRYKHODCHENKO, Oksana, and Ihor PISTUNOV. "Determining the impact of the CRM system on the financial indicators of the enterprise using econometric methods." Economics. Finances. Law 2/2024, no. - (2024): 84–87. http://dx.doi.org/10.37634/efp.2024.2.17.

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CRM systems help to improve customer relationship management, provide an opportunity for more accurate sales forecasting, optimization of marketing campaigns and increase in overall customer satisfaction. The purpose of the paper is to determine the impact of the CRM system on the financial indicatots of the enterprise. The study is based on the methods of econometric modeling, system analysis, financial analysis, works of domestic and foreign scientists, materials from periodicals, and data from the financial statements of the enterprise. A correlation analysis was conducted between the selec

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Heranita and R. Mohd Zamzami. "THE EFFECT OF THIRD PARTY FUNDS, NON-PERFORMING FINANCING AND OPERATING EXPENSES OF OPERATING INCOME ON FINANCIAL PERFORMANCE." CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE 1, no. 4 (2022): 183–98. http://dx.doi.org/10.55047/cashflow.v1i4.315.

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This study intends to investigate the influence of Third Party Funds, Non-Performing Finance (NPF), and Operating Income (BOPO) on Financial Performance, as measured by Return On Assets (ROA). This study's population consists of Sharia Commercial Banks registered between 2016 and 2020 with the Financial Services Authority (OJK). This study drew samples from seven Islamic commercial banks using a method of purposive sampling. Obtained sample data as much as 35 data. The data utilized for this study are secondary data. This type of research is causal associative with a quantitative approach meth

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Widhiastuti, Ni Luh Putu. "KINERJA KEUNGAN LEMBAGA PERKREDITAN RAKYAT SEBELUM PANDEMI COVID 19." EKOBIS : Jurnal Ilmu Manajemen dan Akuntansi 10, no. 1 (2022): 59–73. http://dx.doi.org/10.36596/ekobis.v10i1.750.

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Financial performance is important because it shows the ability of the LPD to generate profits in a period that can be used as a basis for future decision making and evaluating what has been achieved. This research was conducted with the aim of knowing the effect of non-performing loans, savings growth, deposit growth, credit growth, asset growth and operating income operating expenses on financial performance. The population in this study was conducted at the Village Credit Institution in Badung Regency from 2018 to 2019. The sample determination method used was purposive sampling, so that a

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El Qirem, Ihab Ali, Abdul Razzak Alshehadeh, Ghaleb Awad Elrefae, and Shorouq Eletter. "Marketing investment and its impact on profitability and sustainable growth." Journal of Infrastructure, Policy and Development 8, no. 7 (2024): 4788. http://dx.doi.org/10.24294/jipd.v8i7.4788.

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This study aims to elucidate the impact of marketing investment dimensions (MTS, MTOE, ROMI) on profitability indicators (ROA, ROE, GPM, OPM) and sustainable growth indicators (SGR, ARG) for service companies. The study population consisted of 135 service companies listed on the Amman Stock Exchange. A purposive sample of 55 companies was selected from this population. Financial reports and statements from 2018–2022 for these companies were analyzed to achieve the study objectives, employing appropriate statistical methods like multiple regression to test hypotheses. Previous literature shows

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Kim, Sang Youl, and Sang-Bum Park. "An Empirical Study on Determinants of Business Performance of Korean Non-life Insurance Companies (Focused on ROA)." International Journal of Economics and Finance 11, no. 10 (2019): 118. http://dx.doi.org/10.5539/ijef.v11n10p118.

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This study examines the total asset profitability, which is an indicator of business performance, using panel data for 10 years from 2005 to 2015 for 10 domestic insurance companies. We analyze the factors affecting the ROA, compare the differences between before and after the enactment of the Capital Market Act, and assess the level of total assets of domestic insurance companies. Total Asset Margins As a result of analyzing the eight independent variables in order to identify the factors that affect the dependent variable, the factors affecting the total asset margins are (4) investmen

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Sadatsafavai, Hessam, John Walewski, and Michael Taborn. "COMPARISON OF A SAMPLE OF GREEN HOSPITALS WITH NON-GREEN HOSPITALS WITH RESPECT TO OPERATING EXPENSES AND PATIENT REVENUE." Journal of Green Building 9, no. 3 (2014): 163–88. http://dx.doi.org/10.3992/1943-4618-9.3.163.

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Concerns regarding the environmental impacts of hospitals have made the healthcare sector one of the most prominent settings for the green building movement. Despite these environmental concerns, the number of studies that document the benefits of sustainable healthcare facilities is limited. In this study, the authors used the Medicare and Medicaid cost report data to compare the financial performance of 14 Leadership in Energy and Environmental Design (LEED) certified hospitals against the average performance of non-green facilities. In line with studies conducted in other settings, the auth

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Smolyak, S. A. "A Modified Model to Estimate Building Rental Multipiers Accounting for Advalorem Operating Expenses." Real Estate Management and Valuation 24, no. 3 (2016): 16–26. http://dx.doi.org/10.1515/remav-2016-0018.

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Abstract To develop ideas on building element valuation contained in the first article on the subject published in REMV, we propose an elaboration of the approach accounting for ad valorem expenses incidental to property management, such as land taxes, income/capital gains tax, and insurance premium costs; all such costs, being of an ad valorem nature in the first instance, cause circularity in the logic of the model, which, however, is not intractable under the proposed approach. The resulting formulas for carrying out practical estimation of building rental multipliers and, in consequence, o

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ROSYIDI, MUHAMAD YASIN ARIF, SUPRIYANTO SUPRIYANTO, and MUHAMAD SUHARDI. "ANALISIS SUMBER BELANJA PADA MUHAMMADIYAH AUSTRALIA COLLEGE." MANAJERIAL : Jurnal Inovasi Manajemen dan Supervisi Pendidikan 4, no. 4 (2024): 149–61. https://doi.org/10.51878/manajerial.v4i4.3758.

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This research aims to describe and analyze what is the application of shopping sources at Muhammadiyah Autralia College in 2021-2022. The research method used in this research is library. That is, research whose data comes from literature reviews and other references that are relevant to this research. The results of this study found that, spending management at Muhammadiyah Australia College includes several components, namely: accouting and audit; advertising; amortization on operating lease right of use asset; bank fee; classroom; cleaning; consulting; depreciation; employee amenity; health

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Sotnikova, L. V. "Reflection of interest and other expenses on loans and borrowings in accounting (financial) statements: recommendations of state and non-state regulators." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 8 (August 24, 2024): 13–24. http://dx.doi.org/10.33920/med-17-2408-02.

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The Ministry of Finance of the Russian Federation, as the state regulator of accounting, annually discloses new aspects of improving interest and other expenses related to borrowing in accounting (financial) reporting forms, including by issuing annual recommendations to auditors and audit organizations on verifying the reliability of annual reports. Despite the apparent simplicity of reflecting interest on borrowed funds — either for expenses of the current period or in the value of an investment asset, practitioners do not have fewer questions over time. The non-governmental accounting regul

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Lutska, Nataliia, Ihor Tsiutsiak, and Andriy Tsiutsiak. "The essence of fixed assets and their efficiency analysis in the context of digital transformation." Galician economic journal 91, no. 6 (2024): 71–80. https://doi.org/10.33108/galicianvisnyk_tntu2024.06.071.

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The article explores the economic essence of fixed assets as a strategic resource for corporate rights issuers. It conducts a comparative analysis of the definitions of fixed assets under national (National Accounting Regulation (Standard) 7) and international (IFRS /International Financial Reporting Standard/ 16) accounting standards. Both commonalities and differences in the interpretation of this concept are revealed. Additionally, the article analyses the cost threshold for recognizing an asset as a fixed asset in accordance with tax legislation. A system of indicators is described, charac

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Masorong, Syarin Adisti Vanadis, Petrus Emanuel De Rozari, and Aldarine Molidya. "Analysis of the Effect of Operational Costs on the Profitability of the Tirta Dharma Regional Drinking Water Company, Belu Regency." Formosa Journal of Sustainable Research 2, no. 10 (2023): 2477–86. http://dx.doi.org/10.55927/fjsr.v2i10.6367.

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This study aims to identify and analyze operating costs to increase the profits of the Tirta Dharma Drinking Water Regional Company in Belu Regency. This study employs quantitative descriptive research, specifically analyzing operational costs as variable X by calculating the ratio of operating expenses to operating income (BOPO) and assessing profitability ratios as variable Y by calculating Net Profit Margin, Return On Asset, and Equity. Data were collected through observation, interviews, and documentation methods. The study findings suggest that the profit gained by PDAM Tirta Dharma Belu

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Surifah. "The effect of the type of controlling shareholders and corporate governance on real and accruals earnings management." Corporate Ownership and Control 13, no. 1 (2015): 917–35. http://dx.doi.org/10.22495/cocv13i1c8p10.

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This research investigates the relationship between corporate governance and preference of earnings management selected by Indonesian banking controlling shareholders. This study uses all banks listed on Indonesian Stock Exchange from 2006 until 2011 as samples. The result shows higher real earning managements and lower accruals discretionary in family-controlled banks and private institution compared to government-controlled banks. Government-controlled banks prefer accrual-based earnings management and real activity-based earnings management through operating cash flow. In the other hand, fa

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Małecka, Joanna. "Revenues, expenses, profitability and investments of potential contenders for the status of a listed company in Poland." Oeconomia Copernicana 6, no. 4 (2015): 91. http://dx.doi.org/10.12775/oec.2015.031.

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The purpose of this article is an attempt to determine the scope of Polish companies operating on the market which could raise capital by the means of the Warsaw Stock Exchange. Therefore, a preliminary analysis is made of selected results achieved by economic entities in the years 2003-2012, as well as values and trends produced by them, with particular emphasis on the fluctuation of their number, undertaken investments, structure of revenues and expenses and financial performance, against other countries of the European Union. To illustrate the whole potential volume, the study covered all s

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