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Journal articles on the topic 'Variable costs'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Konieczny, Jerzy D. "VARIABLE PRICE ADJUSTMENT COSTS." Economic Inquiry 31, no. 3 (1993): 488–98. http://dx.doi.org/10.1111/j.1465-7295.1993.tb01308.x.

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2

Afwika, Rahmawani, Tuti Anggraini, and Yenni Samri Juliati Nasution. "The Influence of Raw Material Costs, Direct Labor Costs, Overhead Costs, and Operational Costs on Sales Turnover." Journal La Sociale 6, no. 4 (2025): 1150–70. https://doi.org/10.37899/journal-la-sociale.v6i4.2193.

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The research conducted intends to identify the effect of raw material costs, direct labor costs, indirect costs, and operational costs on sales turnover at the Upik family chip factory, both individually and as a whole. The method applied is a quantitative approach through a causal associative type of study, using secondary data. The resulting research indicates that simultaneously, the variables of raw material costs, labor costs, overhead costs, and operational costs have a significant influence on sales turnover as the dependent variable. Partially, the variables of raw material cost, overh

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3

Yusrina, Hasibuan Yenni Samri Juliati Nuwani. "Analisis Pengaruh Biaya Produksi dan Biaya Penjualan Untuk Meningkatkan Profitabilitas Pada PT. Alpen Food Industry." Madani: Jurnal Ilmiah Multidisiplin 1, no. 8 (2023): 201–16. https://doi.org/10.5281/zenodo.8360194.

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<em>This study aims to determine the effect of production costs and selling costs on profitability at PT. Alpine Food Industry. This research uses quantitative methods. The population and sample in this study are the quarterly financial reports of PT. Alpen Food Industry 2014-2021 period. The sampling technique is using purposive sampling. Data collection techniques with documentation using data from the quarterly financial reports of PT. Alpen Food Industry 2014-2021 period. Data were analyzed using multiple linear regression analysis method. The results of this study indicate that Production

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4

Yuda, I. Made Ari, and I. Ketut Puja Wirya Sanjaya. "Pengaruh Biaya Produksi, Biaya Promosi dan Volume Penjulan terhadap Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2015-2017." WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 19, no. 1 (2020): 35–42. http://dx.doi.org/10.22225/we.19.1.1406.35-42.

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This research aims to analyze the effect of Production Costs, Promotion Costs and Sales Volume on Profit in manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method used is the Analysis of Multiple Linear Regression. The sample used amounted to 35 randomly selected companies. The independent variables in this research are production costs, promotion costs, and sales volume. The dependent variable is company profit. The results show that partially (t test) the production cost variable with a significance value of 0.016 is smaller than 0.05, which means that produ

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5

El-Banna, E., Z. Ismail, T. Elshabrawy, and Asmaa Belal. "Farm Machinery Costs Influnced by Tax Relif and Variable Costs." Journal of Soil Sciences and Agricultural Engineering 8, no. 12 (2017): 649–53. http://dx.doi.org/10.21608/jssae.2017.38202.

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6

Crémieux, Pierre-Yves, and Pierre Ouellette. "Omitted variable bias and hospital costs." Journal of Health Economics 20, no. 2 (2001): 271–82. http://dx.doi.org/10.1016/s0167-6296(00)00085-0.

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7

Wan, Guohua, and Xiangtong Qi. "Scheduling with variable time slot costs." Naval Research Logistics (NRL) 57, no. 2 (2010): 159–71. http://dx.doi.org/10.1002/nav.20393.

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8

Liu, Yunchuan, and Rajeev K. Tyagi. "Outsourcing to convert fixed costs into variable costs: A competitive analysis." International Journal of Research in Marketing 34, no. 1 (2017): 252–64. http://dx.doi.org/10.1016/j.ijresmar.2016.08.002.

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9

Nadiah, Fasya, RM Rum Hendarmin, and Vhika Meiriasari. "Effects of Production Costs and Operating Costs on Profit of PT Semen Baturaja (Persero) Tbk." International Journal of Community Service & Engagement 3, no. 1 (2022): 18–24. http://dx.doi.org/10.47747/ijcse.v3i1.651.

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The objectives of this research are to determine the effect of production costs and operating costs on company profits at PT. Semen Baturaja (Persero) Tbk. The data investigated is an annual income statement for the period 2012 - 2019. The data is then analyzed using multiple linear regression. Further statistical tests revealed the variable production costs do not have a positive effect on company profits, but on the other hand, business costs have a positive effect on company profits. Furthermore, the coefficient of determination (R2) obtained a value of 0.890. This means that the variable p

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10

Deri Kusmadeni and Mohamad Makrus. "PENGARUH BIAYA BAHAN BAKU PRODUKSI, BIAYA PEMASARAN, BIAYA TENAGA KERJA TERHADAP RETURN ON INVESTMENT (ROI) CV PEPS ADVERTISING PANGKALPINANG." MANAJEMEN DEWANTARA 7, no. 2 (2023): 96–102. http://dx.doi.org/10.26460/md.v7i2.14843.

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This research entitled the correlated of the cost of raw material production, marketing costs and salary costs on Return On Investment (ROI). The population in this study is the financial statements of CV. PEPS Advertising from 2020 to 2022. The sample in this research is a report of the costs of production raw materials, marketing costs, labor costs and monthly profit and loss of CV. PEPS Advertising for 3 years (36 months) in 2020 - 2022 (Time Series). The variables used in this study are the independent variables (the cost of raw materials for production, marketing costs and salary costs) a

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11

SOVIE, MARGARET D. "Variable Costs of Nursing Care in Hospitals." Annual Review of Nursing Research 6, no. 1 (1988): 131–50. http://dx.doi.org/10.1891/0739-6686.6.1.131.

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12

Sorin, Briciu. "Variable And Fixed Costs In Company Management." Annales Universitatis Apulensis Series Oeconomica 1, no. 10 (2008): 164–70. http://dx.doi.org/10.29302/oeconomica.2008.10.1.14.

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13

Ritchie, Neil, and Martin Briant. "Variable speed drives cuts 20% energy costs." World Pumps 2014, no. 10 (2014): 18–19. http://dx.doi.org/10.1016/s0262-1762(14)70237-8.

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14

Chambers, Chester, Panos Kouvelis, and John Semple. "Quality-Based Competition, Profitability, and Variable Costs." Management Science 52, no. 12 (2006): 1884–95. http://dx.doi.org/10.1287/mnsc.1060.0581.

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15

Gama, R., P. G. Nightingale, and P. M. G. Broughton. "Use of Variable Costs in Laboratory Management." Journal of Management in Medicine 4, no. 4 (1990): 226–29. http://dx.doi.org/10.1108/eb060555.

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16

Delbono, Flavio, and Luca Lambertini. "Bertrand versus Cournot with convex variable costs." Economic Theory Bulletin 4, no. 1 (2015): 73–83. http://dx.doi.org/10.1007/s40505-015-0072-x.

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17

Propp, D. A. "Fixed vs Variable Costs of Hospital Care." JAMA: The Journal of the American Medical Association 282, no. 7 (1999): 630. http://dx.doi.org/10.1001/jama.282.7.630.

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18

Rosenstein, Alan H. "Fixed vs Variable Costs of Hospital Care." JAMA 282, no. 7 (1999): 630. http://dx.doi.org/10.1001/jama.282.7.630a.

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19

Graves, Nicholas, Diana Weinhold, Edward Tong, et al. "Effect of Healthcare-Acquired Infection on Length of Hospital Stay and Cost." Infection Control & Hospital Epidemiology 28, no. 3 (2007): 280–92. http://dx.doi.org/10.1086/512642.

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Objective.To estimate the independent effect of a single lower respiratory tract infection, urinary tract infection, or other healthcare-acquired infection on length-of-stay and variable costs and to demonstrate the bias from omitted variables that is present in previous estimates.Design.Prospective cohort study.Setting.A tertiary care referral hospital and regional district hospital in southeast Queensland, Australia.Patients.Adults aged 18 years or older with a minimum inpatient stay of 1 night who were admitted to selected clinical specialities.Results.Urinary tract infection was not associ

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20

Vinuzia, Mala, Fitriah Permata Cita, and Didi Suwardi. "Economic Valuation of Senggigi Nature Tourism With The Travel Cost Approach In 2024." Jurnal Ekonomi dan Bisnis Indonesia 10, no. 1 (2025): 103–7. https://doi.org/10.37673/jebi.v10i1.6248.

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This study aims to determine how much economic value of Senggigi nature tourism is seen from travel costs and to determine whether travel costs, time costs, respondent perceptions, substitution characteristics, individual income, facilities, education level, distance, and age affect the number of individual visits by domestic and foreign tourists in Gili Trawangan nature tourism in North Lombok Regency. The research method used is the survey sample method, and the respondent determination technique is the accidental sampling method where the sample is carefully selected so that it is relevant

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21

Majid, Cici Apriani. "The Influence of Education Costs on Economics Learning Outcomes of High School Students." Journal of Social Knowledge Education (JSKE) 4, no. 1 (2023): 29–35. http://dx.doi.org/10.37251/jske.v4i1.426.

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Purpose of the study: This study aims to determine the effect of educational costs incurred by parents on the learning outcomes of class X students at SMA Negeri 2 Watansoppeng Methodology: The independent variable (independent variable) in this study is the cost of education as the X variable, while the dependent variable (the devenden variable) is the Learning Outcome as the Y variable. The population in this study is all students of class X.2 at SMA Negeri 2 Watansoppeng Academic Year 2015/2016, which totaled 177 students. The number of students who were sampled in this study were 28

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22

Effnu, Subiyanto, and Prima Rini Hesty. "Developing Model of Logistics Costs in Indonesia's Cement Projects: A Literature and Empirical Study Approach." Journal of Economics and Business 3, no. 2 (2020): 697–718. https://doi.org/10.31014/aior.1992.03.02.232.

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This research aims to disclose yearly Pandora boxes to determine precisely variable costs that drawing up of logistics model in Indonesia’s cement projects. It begins caused by difficulties to plan an effective projects at the stage of deployment of costs allocation at the preliminary phase. The research period taken was 2010 to 2018 of 8 cement projects in Indonesia by quarterly and had been tested with a statistical tool EVIEWS10.00 to develop robust model. This research employs literature study to assess model previously developed and then reconfirmed by empirical. The model developed

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23

Matošková, D. "Competitiveness in the production of selected crops from the perspective of variable costs." Agricultural Economics (Zemědělská ekonomika) 50, No. 11 (2012): 514–23. http://dx.doi.org/10.17221/5242-agricecon.

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This article deals with the issue of Slovakia&rsquo;s competitiveness vis-ŕ-vis the Czech Republic, Poland, Hungary, Germany, Austria and&nbsp;France in terms of basic variable costs invested into seeds (planting stocks), fertilisers and chemical protective in the period from 2001 to&nbsp;2003. In addition to these costs, the article also compares total revenues, profit, effect of inputs into production and the variable costs profit margin. This comparative analysis uses data published for 2002. While the data for years 2001 and 2003 for Slovakia and&nbsp;the Czech Republic are

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24

ZORINA, О.A. "Direct costing and absorption costing systems: comparative characteristics." Market Relations Development in Ukraine №9(256)2022 102 (December 15, 2022): 16–20. https://doi.org/10.5281/zenodo.7441722.

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Relevance of the research topic. In the conditions of a market economy, the main conditions for effective management of production enterprises are the integrity, reliability and timeliness of information about costs, which is the cost of production. This information is provided by product cost accounting, which is the central subsystem of the accounting information system. The level of economic management of the enterprise largely depends on the rational organization of costs, the degree of influence of the results of the activities of various divisions on increasing the efficiency of producti

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25

Wahyu Ginting, Ridho, Fahmi Natigor Nasution, and Keulana Erwin. "The Effect of Operating Expenses on Operating Income, Loan-To-Deposit Ratio, and Return on Assets on Non-Performing Loans at Rural Banks with Inflation as an Intervening Variable. (Study on Rural Banks Registered in OJK for the Period 2018-2022)." International Journal of Research and Review 11, no. 6 (2024): 792–807. http://dx.doi.org/10.52403/ijrr.20240686.

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This study was conducted to measure Operating Costs on Operating Income, Loan to Deposit Ratio, and Return on Assets on Non-Performing Loan at Rural Banks with Inflation as an Intervening Variable using the Rural Banks Financial report data posted on the official OJK web. This study uses secondary data from the financial statements of Banking Companies registered with the OJK for 2018-2022. The sample was taken using a purposive sampling method, which resulted in 15 rural banks registered with OJK in 2018-2022. The data used in this study are quarterly financial reports of 15 companies accesse

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26

Alshehadeh, Abdul Razzak, Ghaleb Elrefae, Qeethara Kadhim Al-Shayea, Mohammed Hassan Makhlouf, and Shorouq Fathi Kamel Eletter. "Accounting measurement of environmental performance costs and its impact on the quality of financial reports." Risk Governance and Control: Financial Markets & Institutions 15, no. 1 (2025): 16–26. https://doi.org/10.22495/rgcv15i1p2.

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This study aimed to investigate the impact of accounting measurement of environmental performance cost elements on the quality of financial reporting information for industrial companies listed on the Amman Stock Exchange (ASE). The study population comprised all 53 companies listed on the ASE at the end of 2022. A questionnaire was used to collect primary data related to measuring the elements of the independent variable (ongoing environmental costs — OEC, capital environmental costs — CEC, and previous environmental costs — PEC) and an applied approach to measure the dependent variable, repr

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27

Saihani, Azwar, and Yulia Yulia. "Pengaruh Biaya Produksi Terhadap Harga Jual Ikan Nila Pada Balai Benih Ikan Lokal (BBIL) Di Desa Cukan Lipai Kecamatan Batang Alai Selatan Kabupaten Hulu Sungai Tengah." RAWA SAINS : JURNAL SAINS STIPER AMUNTAI 6, no. 1 (2016): 406–13. http://dx.doi.org/10.36589/rs.v6i1.57.

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This study aims (i) to know the effect of production costs on the selling price of tilapia, (ii) how the costs are spent on fish production in fish hatchery activities at the Local Fish Seed Center (LFSC) in Cukan Lipai Village, Batang Alai Selatan District, Hulu Sungai Tengah Regency. The method used is a case study, respondents in this study conducted interviews with employees of the Local Fish Seed Center (BBIL). The data analysis method used is multiple regression analysis, linear relationship equation between two or more independent variables so that the functional relationship between th

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28

Ammy, Baihaqi, and Puja Rizqy Ramadhan. "Determinan Nilai Perusahaan dengan Kepemilikan Institusional Sebagai Variabel Moderating." Jurnal Ilmiah Manajemen dan Bisnis 22, no. 1 (2021): 103–10. http://dx.doi.org/10.30596/jimb.v22i1.5618.

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This research aims in general to produce a determinant model of corporate value with institutional ownership as a moderating variable in banking companies listed on the Indonesia Stock Exchange. The sample in this study is all public banking sector companies listed on the Indonesia Stock Exchange (IDX) which number 43 companies The type of data used in this study is using primary data. The results showed that variable returns on assets had a positive but insignificant effect on the company's value variables. Non-performing loan variables negatively and significantly affect the company's value

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29

Leyden, Troy. "REDUCING PUMPING POWER COSTS BY VARIABLE SPEED PUMPING." Water e-Journal 2, no. 1 (2017): 1–9. http://dx.doi.org/10.21139/wej.2017.003.

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30

Wagner, Jaroslav. "Recognition and Behavior of Variable and Fixed Costs." Politická ekonomie 60, no. 5 (2012): 668–78. http://dx.doi.org/10.18267/j.polek.869.

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31

Luedtke, James, and George L. Nemhauser. "Strategic Planning with Start-Time Dependent Variable Costs." Operations Research 57, no. 5 (2009): 1250–61. http://dx.doi.org/10.1287/opre.1080.0649.

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32

Bouguerra, Mohamed-Slim, Denis Trystram, and Frederic Wagner. "Complexity Analysis of Checkpoint Scheduling with Variable Costs." IEEE Transactions on Computers 62, no. 6 (2013): 1269–75. http://dx.doi.org/10.1109/tc.2012.57.

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33

Bayındır, Z. P., Ş. İ. Birbil, and J. B. G. Frenk. "The joint replenishment problem with variable production costs." European Journal of Operational Research 175, no. 1 (2006): 622–40. http://dx.doi.org/10.1016/j.ejor.2005.06.005.

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34

LaFrance, Jeffrey T., and Rulon D. Pope. "Duality Theory for Variable Costs in Joint Production." American Journal of Agricultural Economics 92, no. 3 (2010): 755–62. http://dx.doi.org/10.1093/ajae/aap040.

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35

Mesoudi, Alex. "Variable Cultural Acquisition Costs Constrain Cumulative Cultural Evolution." PLoS ONE 6, no. 3 (2011): e18239. http://dx.doi.org/10.1371/journal.pone.0018239.

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36

Mezali, H., and J. E. Beasley. "Index tracking with fixed and variable transaction costs." Optimization Letters 8, no. 1 (2012): 61–80. http://dx.doi.org/10.1007/s11590-012-0534-0.

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37

Oppenheim, Norbert. "Equilibrium trip distribution/assignment with variable destination costs." Transportation Research Part B: Methodological 27, no. 3 (1993): 207–17. http://dx.doi.org/10.1016/0191-2615(93)90030-e.

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38

Roberts, Rebecca R. "Fixed vs Variable Costs of Hospital Care—Reply." JAMA 282, no. 7 (1999): 630. http://dx.doi.org/10.1001/jama.282.7.630b.

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39

Norawati, Suarni, Zulher Zulher, Kasmawati Kasmawati, and Cicih Ratnasih. "The effectiveness of the determinants of banking credit growth." Accounting 8, no. 3 (2022): 287–92. http://dx.doi.org/10.5267/j.ac.2021.12.001.

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This study discusses the variables that can determine the growth of bank credit in Indonesia. The selected independent variables are the control of third-party funds and operating costs on credit growth. The analytical method used is multiple regression with Probit analysis to see the lag-1 and lag-2 data categories. The results obtained that the Control of Third Parties Funds and Operational Costs on Credit Growth obtained significant results according to the simultaneous hypothesis testing. It means that the third-party funds and the operating costs affect credit growth. Meanwhile, the third

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40

Yasir, Jari, and Abdulghafour Abdulrazak. "Investigation of Impact of Span Length and Variable Live Loading Conditions on Flat Slab Material Costs." Indian Journal of Science and Technology 16, no. 4 (2023): 299–308. https://doi.org/10.17485/IJST/v16i4.2095.

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ABSTRACT <strong>Objectives:</strong> This study investigates the optimization of reinforced concrete flat slabs and establishes a relationship between span, live load, and material costs.<strong> Methods:</strong> The study used the direct design method per Saudi Building Code limitations, iterative design, and pattern search methods to establish a mathematical model that prescribes the span-cost relationship. The study conducted variable live loading tastings and cost estimates on multiple flat slab panels with distinct dimensions. <strong>Findings:</strong> The resu

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41

Afwan, Afwan. "Analisis Faktor - Faktor Yang Mempengaruhi Return On Investment (ROI) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020." Cakrawala Ekonomi dan Keuangan 29, no. 1 (2022): 45–59. http://dx.doi.org/10.56070/cakrawala.v29i1.23.

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This study aims to see how a relationship individually or simultaneously with the title Analysis of Factors Affecting Return On Investment (ROI) in Manufacturing Companies Listed on the Indonesia Stock Exchange (2018-2020). The factors studied are Sales Variables (X1), Operating Costs (X2), Cash Turn Over (X3), and Inventory Turnover Variables (X4). This research observation uses purposive sampling with partial test (T-test), simultaneous test (F test), classical assumption test, and Adjusted R square test. The test results for this observation are (1) the Sales variable has no effect on Retur

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42

Gomez-Rios, Maria del Carmen, and Dora Galvez-Cruz. "Simulation of Levelized Costs of Electricity Considering Externalities." Revista Mexicana de Economía y Finanzas 16, no. 4 (2021): 1–23. http://dx.doi.org/10.21919/remef.v16i4.621.

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This research presents long-term projects. Applies stochastic models using Monte Carlo simulation to identify the impact that changes have in the input parameters on the output variable (LCOEE). Uses tornado analysis to identify the impact of the input variables. The results show that; in thermoelectric coal plant, the LCOEE is more sensitive to changes in the price of CO2 emissions than discount rate. In the combined cycle, the LCOEE is most sensitive to the plant factor than CO2 emissions price, discount rate. In the nuclear power plant, the discount rate has greater impact on the LCOE than

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43

Tang, Sefnat Aristarkus. "THE INFLUENCE OF PRODUCT QUALITY, COSTS, AND DISTRIBUTION ON THE INCOME OF PORANG FARMERS." International Journal of Multidisciplinary Research and Literature 1, no. 4 (2022): 361–73. http://dx.doi.org/10.53067/ijomral.v1i4.41.

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This study aims to determine the effect of product quality, cost, and distribution on the income of porang farmers in Kuifana Village, District South Century Alor Regency. The population in this study was all porang farmers with a sample of 30 people. And the Data collection uses questionnaires and data processing using multiple linear regression. The results showed that the significance value of the t-test of the product quality variable was 0.016, the cost variable was 0.000, and the distribution variable was 0.031. When compared with the alpha value, the t-test value of each independent var

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44

Fülöp, Árpád-Zoltán, Kinga-Erzsébet Bakó, and Alina Stanciu. "SEPARATION OF FIXED AND VARIABLE COSTS FROM MIXED COSTS AT A WATER AND SEWERAGE OPERATOR." Annals of the University of Oradea. Economic Sciences 30, no. 30 (1) (2021): 220–26. http://dx.doi.org/10.47535/1991auoes30(1)024.

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Knowing the costs of some activity is essential to a financial manager. Within costs it is important to group them into variable costs and fixed costs. The operation of an enterprise generates costs that with the help of the accounting records fail to group costs into the two large categories and a third category of costs arises, namely mixed costs. Mixed costs contain both fixed and variable costs and can only be separated by statistical methods. With the least-squares method, we can make this separation of mixed costs, respecting the conditions imposed by a statistical analysis. Very many us

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45

Indrawati, Peni, and Nova Eka Putri Miliniawati. "Analisis Penentuan Harga Pokok Produksi Lemari Kaca dengan Metode Full Costing dan Variabel Costing." JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis 6, no. 1 (2023): 35. http://dx.doi.org/10.47201/jamin.v6i1.183.

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AbstractThis research was conducted to find out and analyze the determination of production costs of glass cabinets with the full costing method and the variable cost of production of glass cabinets with the full costing method and variable costing, to know and analyze the determination of the production costs of glass cabinets with the full costing method and the variable cost of production of glass cabinets with full costing method and variable costing at Barokah Aluminum Stores. The type of research used in this study is a type of quantitative research, in that quantitative research is requ

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46

Suselo, Dedi, and Miftahur Rohmah. "THE EFFECT OF PRODUCTION COSTS, OPERATIONAL COSTS, MARKETING COSTS AND PROMOTIONAL COSTS ON NET PROFIT WITH SALES VOLUME AS INTERVENING VARIABLES IN PT GUDANG GARAM TBK 2015-2019." BALANCE: JOURNAL OF ISLAMIC ACCOUNTING 2, no. 02 (2022): 8–29. http://dx.doi.org/10.21274/balance.v2i02.5376.

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Net income is a component for measuring the success of a company. Several factors that affect net income are the amount of production costs, operational costs, marketing costs and promotional costs incurred by the company. The purpose of this study is to discuss the effect of independent variables on production costs, operational costs, marketing costs and promotional costs on net income through sales volume as an intervening variable with the research object at PT Gudang Garam Tbk for the period 2015 to 2019. Analysis of the data used in This study uses the classical assumption test, multiple

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47

Lalitasari, Iven Nandia, Desy Nur Pratiwi, and Hadi Samanto. "Analisis pengaruh biaya produksi, biaya distribusi dan volume penjualan terhadap laba bersih perusahaan." Journal of Economics Research and Policy Studies 3, no. 2 (2022): 99–108. http://dx.doi.org/10.53088/jerps.v3i2.764.

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This research aims to determine the effect of production costs, distribution costs, and sales volume on the company's net profit. The population of this research is food and beverage sector manufacturing companies listed on the IDX for the 2019–2022 period. This research used a purposive sampling method to obtain 76 samples. This research uses secondary data, namely financial reports of manufacturing companies in the food and beverage sector for the 2019–2022 period. The data analysis technique uses multiple linear regression tests. The research results show that production costs significantly

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48

Kumari, Binita, B.S. Chandel, M.K. Jally, A.K. Gupta, and Sneha Singh. "Analysis of various costs, breakeven point (BEP) and factors affecting costs of a dairy enterprise in eastern region of India." AgriSustain-An International Journal 03, no. 01 (2025): 01–09. https://doi.org/10.5281/zenodo.15031320.

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The present study was undertaken with a sample of 300 dairy households in the eastern region of India with an aim to study the various cost structures and determine the optimum and breakeven output level. It was observed that the variable costs (Rs. 733.31) were about eight times higher than the fixed costs (Rs. 96.30) incurred on a dairy herd. All the average cost curves slope downward from left to right showing diseconomies of scale. It was observed that out of a decrease of Rs. 0.189 in average total cost due to one litre increase in milk output, Rs. 0.168 increment was that in average vari

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Dalimunthe, Badrul Ainy, Tumpal H. S. Siregar, and E. Harso Kardhinata. "Analisis Faktor-Faktor Produksi Usahatani Kencur (Kaempferia galanga L.) Pada Lahan Gambut di Kecamatan Panai Hilir Kabupaten Labuhan Batu." AGRISAINS: Jurnal Ilmiah Magister Agribisnis 2, no. 2 (2020): 105–15. http://dx.doi.org/10.31289/agrisains.v2i2.292.

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This study aims to: (1) analyze the influence of inputriables, namely land area, labor costs, seed varieties, number of plants, and the cost of purchasing fertilizer on the yield of kencur on peatlands in Panai Hilir District Labuhanbatu Regency (2). Knowing the dominant variables that produce kencur results in Panai Hilir District, Labuhanbatu Regency. In order to find answers to the problems and objectives of the study then conducted a study of the factors that influence kencur production in Panai Hilir District, Labuhanbatu District by taking a sample of 75 samples consisting of farmers who

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Degenhart, Larissa, Cristian Baú Dal Magro, Micheli Aparecida Lunardi, and Vinícius Costa da Silva Zonatto. "DO VARIABLE COMPENSATION FROM CEOs HAMPER ADJUSTMENT IN COST BEHAVIOR?" SINERGIA - Revista do Instituto de Ciências Econômicas, Administrativas e Contábeis 26, no. 2 (2022): 135–50. http://dx.doi.org/10.17648/2236-7608-v26n2-13918.

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This research investigated whether the variable remuneration of CEOs impairs the adaptation in the cost behavior of 206 Brazilian companies. Descriptive, documentary and quantitative research using regression. The period of analysis comprised 2011 to 2015. The results revealed that, in general, there is no asymmetry in costs behavior, as the increase in revenue is not reflected in a drastic increase in costs. On the other hand, companies achieve an adaptation in costs by reducing them when sales revenue decreases, resulting in cost symmetry. However, when analyzing the effect of variable remun

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