Bibliografías temáticas / Variable costs

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Literatura académica sobre el tema "Variable costs"

Autor: Grafiati
Publicado: 4 de junio de 2021
Última modificación: 25 de julio de 2025

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Artículos de revistas sobre el tema "Variable costs"

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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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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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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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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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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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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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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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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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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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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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Tesis sobre el tema "Variable costs"

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Nesbitt, Tess Alexandra. "Cost-sensitive tree-stacking learning with variable prediction error costs /." Diss., Restricted to subscribing institutions, 2010. http://proquest.umi.com/pqdweb?did=2026906691&sid=1&Fmt=2&clientId=1564&RQT=309&VName=PQD.

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Barbosa, Madalena Valle Teixeira Coutinho. "The impact of changing the transportation cost structure of a food retail company." Master's thesis, NSBE - UNL, 2013. http://hdl.handle.net/10362/11616.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics<br>This work-project was carried out on the management course presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics. All the information was gathered during a three-month and a half internship at Sonae MC’s Transportation Division. This work-project presented different possible solutions of how to add a variable costs component to Sonae MC’s current transportation
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Callis, William. "An analysis of variable costs in small great plain meat processors with a focus on food safety costs." Thesis, Kansas State University, 2014. http://hdl.handle.net/2097/17816.

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Master of Science<br>Department of Agricultural Economics<br>John A. Fox<br>The United States has been inspecting commercial meat processing for over 100 years. Currently there is a push to increase the number of bacteria that meat processors are responsible to test for, which would lead to an increase in the costs of production. The goal of this thesis was to investigate antimicrobial practices used in small beef processing facilities across the Great Plains and the costs associated with those practices. A survey instrument was constructed and administered resulting in a total of 39 usable su
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Norman, David L. "The Development of A Microcomputer Financial Model for the Management of Variable Training Costs." NSUWorks, 1988. http://nsuworks.nova.edu/gscis_etd/753.

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In every training enterprise whether public, commercial or military, it is necessary to estimate the funds needed to develop and conduct training. Within the Department of Defense (DOD), it appears that no standard methodology exists for the estimation and budgeting of variable training costs for civilian personnel. Therefore, with this project, an effort was made to identify, design, develop, and implement a standardized cost element structure (CES) for variable training costs in an automated environment. The final product is a microcomputer financial model that will support the budget estima
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Hortová, Miluše. "Řízení nákladů v podniku PBS Velká Bíteš, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223678.

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The diploma thesis is focused on cost control management in a manufacturing company. The diploma thesis deals with the calculation of product. It describes existing system of calculations and on the basis of theoretical knowledge suggest effective solutions. This solution should help to find hidden costs.
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Trtílek, Tomáš. "Náklady a jejich vliv na řízení firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222534.

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The diploma thesis deals with cost analysis, determination of cost functions, cost evaluation and creation of proper model of solution. It compares theoretical knowledge with reality in society, specifies possibilities of their changes and techniques used to optimize costs. The analyzed company – ABB s.r.o.
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Шабалтас, М. М. "Аналіз собівартості продукції та витрат промислового підприємства". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/68926.

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Мета роботи – аналіз витрат промислового підприємства. В розділі 1 роботи „Характеристика аналізуємого підприємства” роз-глянуті основні фонди підприємства, базові технології підприємства та мате-ріально-технічне забезпечення виробництва, ринок збуту, група споживочів продукції, характеристика конкурентного середовища та кадровий потенціал підприємства. В розділі 2 роботи „Затрати підприємства” розглянута економічна полі-тика підприємства в сфері формування витрат, класифікація витрат, групування витрат за економічними елементами, витрати виробничої собівартості продук-ції та визначення соб
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Hromádková, Simona. "Efektivní řízení nákladů ve firmě Bosch Diesel s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221481.

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Hoch, Lukáš. "Řízení nákladů a kalkulace v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222145.

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The Master's thesis deals with analysis of cost, revenues, and the would-be problem correcting model. For this analysis I have chosen a company Jitona, Inc. established in the furniture industry, located in Trebic.
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Babiak, Ivan. "Analýza a řízení nákladů." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-71836.

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This master thesis deals with cost management. Master thesis is firstly focused on definition of terminology in costing area. On example of Synthos Kralupy, company that passed deep change of information system, I try to demonstrate strength and weaknesses of tools and instruments which enable cost control. However the information system provides required information, it is necessary to define it and specify it. Even information system has to be developed and updated according to the management requirement and the latest trends. Each of information systems bring both, advantages and disadvanta
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Libros sobre el tema "Variable costs"

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Harris, Chris. Fixed and Variable Costs. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137370891.

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Mowen, Maryanne M. Accounting for costs as fixed and variable. National Association of Accountants, 1986.

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Library of Congress. Congressional Research Service, ed. U.S. savings bonds: Benefits and costs of variable rates. Congressional Research Service, Library of Congress, 1986.

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Library of Congress. Congressional Research Service, ed. U.S. savings bonds: Benefits and costs of variable rates. Congressional Research Service, Library of Congress, 1986.

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Ramsden, Brian. Variable tuition fees in England: Assessing the impact on students and higher education institutions : a first report. Universities UK, 2006.

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Martin, Christine A. Choice of an appropriate variable to represent tourists' costs of living in tourism demand forecasting models. University of Bradford Management Centre, 1987.

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Henningsen, David. Cost as an independent variable: Implementation issues. Naval Postgraduate School, 1997.

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Milligan, Michael R. Cost-causation and integration cost analysis for variable generation. National Renewable Energy Laboratory, 2011.

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Lozano, Miguel Angel Peralta. Costos fijos y costos variables: Una separación fundamental. IMEF, 1988.

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Tagaras, George. Economic acceptance sampling by variables with quadratic quality costs. INSEAD, 1992.

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Capítulos de libros sobre el tema "Variable costs"

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Harris, Chris. "Introduction." In Fixed and Variable Costs. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137370891_1.

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Harris, Chris. "Equilibrium and Other Core Assumptions." In Fixed and Variable Costs. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137370891_2.

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Harris, Chris. "Modeling with Hard Constraints." In Fixed and Variable Costs. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137370891_3.

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Harris, Chris. "Modeling with Soft Constraints." In Fixed and Variable Costs. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137370891_4.

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Harris, Chris. "The Treatment of Change." In Fixed and Variable Costs. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137370891_5.

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Harris, Chris. "The Characterization of Consumption." In Fixed and Variable Costs. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137370891_6.

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Harris, Chris. "Summary." In Fixed and Variable Costs. Palgrave Macmillan US, 2014. http://dx.doi.org/10.1057/9781137370891_7.

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Hussey, Roger. "Calculating Variable and Incremental Costs." In MBA Accounting. Macmillan Education UK, 2014. http://dx.doi.org/10.1007/978-1-137-40435-0_12.

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Wulf, Alexander J. "The Transaction Costs Latent Variable Model." In Institutional Competition between Optional Codes in European Contract Law. Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-05801-2_8.

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Bhattacharya, Keron. "Fixed and Variable Costs: Alice in Wonderland." In Accountancy’s Faulty Sums. Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-12887-7_5.

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Actas de conferencias sobre el tema "Variable costs"

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Rangel, Gustavo P., Marcelino L. Fernandes, Hugo R. Matias, and Belmira Neto. "Enhancing Jet Fuel Production: Cutting Costs and CO<sub>2</sub> Emissions of Power-to-Liquid Technology." In 2024 10th International Conference on Architecture, Materials and Construction & 2024 5th International Conference on Building Science, Technology and Sustainability. Trans Tech Publications Ltd, 2025. https://doi.org/10.4028/p-h0dl2d.

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This work minimises the operational costs of synthetic jet fuel production (C8 – C16 hydrocarbon range) by manipulating five operating parameters of the power-to-liquid (PtL) process. Conservative estimates for variable expenses (90th percentiles of historical costs) and revenues (10th percentiles of prices for revenues) were assumed for optimisation of the simulation in Aspen PlusTM software. The distributions of costs under parametric uncertainty were obtained using the Monte Carlo algorithm. Two optimisation scenarios for cost minimisation were developed. They differ on the assumption that
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Eden, D. A., and S. Srinivasan. "Real-Time, On-Line and On-Board: the Use of Computers, Enabling Corrosion Monitoring to Optimize Process Control." In CORROSION 2004. NACE International, 2004. https://doi.org/10.5006/c2004-04059.

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Abstract The evolution of computer technology has enabled substantial improvement in both accuracy and cost-efficiency of corrosion measurement. From the early days of strip chart recorders, through stand-alone computer-controlled systems to state-of-the-art control system interfacing, in-plant electrochemical corrosion measurement is seeing 'promotion' to the status of process variable. As operators strive for improvement in production performance, so engineers may suffer due to use of corrosion measurement technology that either does not provide the level of information needed or requires la
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Marinho, Nuno, Yannick Phulpin, Damien Folliot, and Martin Hennebel. "Approaching generation variable costs from publicly available data." In 2016 13th International Conference on the European Energy Market (EEM). IEEE, 2016. http://dx.doi.org/10.1109/eem.2016.7521321.

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"ANALYSIS OF VARIABLE AND CONSTANT COSTS OF THE ENTERPRISE." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-2-21/25.

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Campbell, James F., Gilberto de Miranda, Ricardo S. de Camargo, and Morton E. OKelly. "Hub Location and Network Design with Fixed and Variable Costs." In 2015 48th Hawaii International Conference on System Sciences (HICSS). IEEE, 2015. http://dx.doi.org/10.1109/hicss.2015.130.

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Meng Wang, Zhide Chen, Li Xu, and Lei Shao. "Optimal mobile App advertising keyword auction model with variable costs." In 2013 8th International Conference on Communications and Networking in China (CHINACOM). IEEE, 2013. http://dx.doi.org/10.1109/chinacom.2013.6694585.

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"Can Variable Frequency Drives Reduce Irrigation Costs for Rice Producers?" In 2014 ASABE Annual International Meeting. American Society of Agricultural and Biological Engineers, 2014. http://dx.doi.org/10.13031/aim.20141928170.

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Wang, Yinpu, Wei Liu, Chengchuan An, and Jingxin Xia. "An Optimized Model of Bus Scheduling Based on Actual Variable Costs." In 18th COTA International Conference of Transportation Professionals. American Society of Civil Engineers, 2018. http://dx.doi.org/10.1061/9780784481523.080.

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Platanias, Athanasios, X. Mathas, T. Mariolis, I. Pavlopoulou, and P. Myrianthefs. "Late Breaking Abstract - Variable costs of sepsis in a Greek ICU." In ERS International Congress 2021 abstracts. European Respiratory Society, 2021. http://dx.doi.org/10.1183/13993003.congress-2021.oa4290.

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Ulbig, Andreas, and Goran Andersson. "Towards variable end-consumer electricity tariffs reflecting marginal costs: A benchmark tariff." In 2010 7th International Conference on the European Energy Market (EEM 2010). IEEE, 2010. http://dx.doi.org/10.1109/eem.2010.5558777.

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Informes sobre el tema "Variable costs"

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Balut, Stephen J., Thomas P. Frazier, and James Bui. Estimating Fixed and Variable Costs of Airframe Manufacturers. Defense Technical Information Center, 1991. http://dx.doi.org/10.21236/ada232661.

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Norad. PR-015-09205-E01 Assessment of Variable Frequency and Variable Speed Drives for Pipeline Pump Applications. Pipeline Research Council International, Inc. (PRCI), 2010. http://dx.doi.org/10.55274/r0010718.

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Adjustable speed drive systems for pipeline pump applications have enabled variable speed pumping as a means of reliable capacity control. Through a number of case studies, these systems have proven to be as reliable as operating multiple pumps with a discharge control valve or recycling flow to reach the desired capacity variations. Adjustable speed drive installations offer a potential savings in energy efficiency compared to operating pumps in recycle or throttling at a constant speed, especially for installations where a large turndown is required to meet demand variations. As energy costs
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Wiser, Ryan H., Andrew Mills, Joachim Seel, Todd Levin, and Audun Botterud. Impacts of Variable Renewable Energy on Bulk Power System Assets, Pricing, and Costs. Office of Scientific and Technical Information (OSTI), 2017. http://dx.doi.org/10.2172/1411668.

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Kim, Changmo, Ghazan Khan, Brent Nguyen, and Emily L. Hoang. Development of a Statistical Model to Predict Materials’ Unit Prices for Future Maintenance and Rehabilitation in Highway Life Cycle Cost Analysis. Mineta Transportation Institute, 2020. http://dx.doi.org/10.31979/mti.2020.1806.

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The main objectives of this study are to investigate the trends in primary pavement materials’ unit price over time and to develop statistical models and guidelines for using predictive unit prices of pavement materials instead of uniform unit prices in life cycle cost analysis (LCCA) for future maintenance and rehabilitation (M&amp;R) projects. Various socio-economic data were collected for the past 20 years (1997–2018) in California, including oil price, population, government expenditure in transportation, vehicle registration, and other key variables, in order to identify factors affecting
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Powell, Andrew, and Liliana Rojas-Suárez. Healthier Firms for a Stronger Recovery: Policies to Support Business and Jobs in Latin America and the Caribbean. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004398.

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This report focuses on firms and labor markets in Latin America and the Caribbean during the COVID-19 crisis and recovery. Through a balance sheet analysis, it shows how larger firms have navigated the crisis by cutting back on variable costs and investment, depleting their productive capital. It also shows that small and medium-size enterprises suffered more in closures and restrictions on credit access, and the unprecedented impacts on labor markets, where participation rates and particularly women suffered the most. Moreover, labor informality has increased and is now more endemic than ever
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Rajan and Daniel. L52346 Application to Other Welding Processes. Pipeline Research Council International, Inc. (PRCI), 2012. http://dx.doi.org/10.55274/r0010453.

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The essential variable methodology that was developed for single torch welding can also be extended to dual torch GMAW welding. Dual torch welding has great commercial significance because of the potential it offers for higher productivity and lower construction costs as reported by Hammond [1]. But dual torch welding offers an extra layer of complexity because the thermal effect of the trailing torch has significant influence on the cooling behavior of the leading torch. In addition, the cooling behavior of the bead deposited by the trailing torch is expected to be slower than beads deposited
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Graziano, Alejandro, Georg Schaur, Christian Volpe Martincus, and Jerónimo Carballo. Transit Trade. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0011742.

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In this paper, we estimate the effects of transit systems that substantiallystreamline administrative processing of trade flows. In so doing, we use a unique dataset that consists of the entire universe of El Salvador's export transactions over the period 2007-2013 and includes information on the transactions channeled under a new transit regime established with neighboring countries over the same period. Results suggest that this new transit system has been associated with decreased order servicing and variable trade costs. As a consequence, firms' exports increased primarily through higher s
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Muelaner, Jody E. The Role of Hybrid Vehicles in a Net-zero Transport System. SAE International, 2024. http://dx.doi.org/10.4271/epr2024021.

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&lt;div class="section abstract"&gt;&lt;div class="htmlview paragraph"&gt;As the world looks to net-zero emissions goals, hybrid electric vehicles may play an increasingly important role. For passenger electric vehicles (EVs) that predominantly make short journeys but occasionally need to make longer trips, electrofuel range extension may be more cost effective than either hydrogen or rapid charging. Micro gas turbines and catalytic combustion show significant potential to deliver low-cost, low-maintenance, lightweight engines with virtually no emissions, and hydrocarbon consuming solid oxide
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Pulido, José. Domestic Effects of the Pandemic-Induced Container Freight Disruption in a Globalized World. Banco de la República, 2024. https://doi.org/10.32468/be.1288.

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The Covid-19 pandemic severely disrupted the maritime transportation industry, leading to historic surge in container freight rates, which only returned to normal in 2023. In this paper I examine the welfare effects on a particular country, Colombia, of the observed disruption in international freight rates during the 2020-2023 period. For this, I use a quantitative model of international trade with out-of-steady-state transitional dynamics and a global production network, along with an instrumental variable approach to estimate a trade elasticity to freight. I quantify both the direct effects
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Milligan, M., E. Ela, B. M. Hodge, et al. Cost-Causation and Integration Cost Analysis for Variable Generation. Office of Scientific and Technical Information (OSTI), 2011. http://dx.doi.org/10.2172/1018105.

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