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Articoli di riviste sul tema "Costs"

Autore: Grafiati

Pubblicato: 4 giugno 2021

Ultima modifica: 25 luglio 2025

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1

Kim, Yong Mi, and Jinbae Kim. "Employee Adjustment Costs and Asymmetric Cost Behavior." Academic Society of Global Business Administration 19, no. 6 (2022): 272–92. http://dx.doi.org/10.38115/asgba.2022.19.6.272.

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The managerial accounting literature suggests that adjustment costs lead to asymmetric cost behavior. Previous studies show that labor adjustment costs are the significant factor that drives asymmetric cost behavior. However, empirical proxies for labor adjustments costs have several limitations. This study suggests that CEO-to-worker pay disparity and the labor share as a new proxy for labor adjustment costs and substantiates that labor adjustment costs play a significant role in determining asymmetric cost behavior. Our proxies for adjustment costs represent the effectiveness of labor cost m

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2

Eichfelder, Sebastian, and François Vaillancourt. "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures." Revista Hacienda Pública Española 210, no. 3 (2014): 111–48. http://dx.doi.org/10.7866/hpe-rpe.14.3.5.

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3

Marchenko, V.N. "Cost management in the process of project value formation." Market Relations Development in Ukraine №5 (204) 149 (July 3, 2018): 48–53. https://doi.org/10.5281/zenodo.1304192.

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Subject of research – a set of economic relations, which arise alongside with using resources in the process of project implementation and their transfer to the formation of costs. The purpose of the paper is to systematically outline the main methodological approaches to project cost management in order to form its value. The methodology of the work – process and system approaches to the formation of project costs, methods of analysis and synthesis for the formation of the logic of the «cost management project» concept, the metho

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4

Thi, Ngoc Ha Tran, and Anh Duong Pham Vu. "Transaction Costs in Exporting: A Theoretical Study." International Journal of Management Sciences and Business Research 09, no. 03 (2020): 112–20. https://doi.org/10.5281/zenodo.4922524.

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<em>The objective of this paper is to research and analyze the theory of transaction costs, types of transaction costs, transaction costs in exports. By qualitative research methods, synthesized on previous studies, we have codified the theoretical basis of transaction costs and transaction costs in export activities.</em>

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5

Iyidiobi-Agaba, F. C., I. M. Okwo, and F. N. Nkwo. "Evaluating the Impact of Environmental Costs on the Market Values of Oil and Gas and Communication Firms in Nigeria." International Journal of Advanced Finance and Accounting 4, no. 5 (2023): 1–16. https://doi.org/10.5281/zenodo.10207109.

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<i>This study evaluates the impact of Environmental Cost on Market Value of publicly listed oil and gas and communication firms in Nigeria. The specific objectives are to assess the impact of environmental investment costs on market capitalization, examine the impact of environmental remedial costs on market capitalization and determine the impact of environmental law compliance and penalty costs on market capitalization of publicly listed oil and gas and communication firms in Nigeria. The study adopted an ex-post-facto research design which made use of secondary data obtained from the annual

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6

Hausken, Kjell, and Galina A. Schwartz. "Transaction costs and iceberg costs." Applied Economics Letters 18, no. 1 (2010): 101–2. http://dx.doi.org/10.1080/13504850903427153.

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7

Flanagan, R. J. "Cut Costs at All Costs!" Forensic Science International 290 (September 2018): e26-e28. http://dx.doi.org/10.1016/j.forsciint.2018.06.038.

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8

Pechen, V. "The cost structure of products of woodworking enterprises." Bulletin of Science and Practice 270, no. 9(10) (2016): 103–7. https://doi.org/10.5281/zenodo.154306.

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The article discusses the cost structure for the production woodworking enterprise, the analysis of the main changes in the structure of these costs during the study period, shows the factors influencing changes in the cost of production. Also noted the key areas for the reduction of production costs.

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9

Winstanley, Adrian. "Costs." BCDR International Arbitration Review 5, Issue 1 (2018): 127–46. http://dx.doi.org/10.54648/bcdr2020008.

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Article 5: Case management fee 5.1 As soon as practicable after the submission of the Response or, if no Response is submitted, after the time for submission of a Response has elapsed, the Chamber shall direct the parties to pay the case management fee prescribed by the Fee Schedule (the ‘Case Management Fee’), which shall be paid by the party or parties directed to pay it no later than the deadline set by the Chamber for the payment. 5.2 The Case Management Fee shall be increased correspondingly if the amount of a monetary claim or counterclaim is increased at any time during the arbitration,

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10

Cragg, Stephen. "Costs." Judicial Review 13, no. 1 (2008): 51–58. http://dx.doi.org/10.1080/10854681.2008.11426545.

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11

Rehacek, Petr. "Costs of quality or quality costs." International Journal of ADVANCED AND APPLIED SCIENCES 5, no. 2 (2018): 8–13. http://dx.doi.org/10.21833/ijaas.2018.02.002.

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12

McCarthy, Rick. "Understanding project costs and building costs." Bottom Line 17, no. 1 (2004): 6–9. http://dx.doi.org/10.1108/08880450410519638.

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13

De Vries, Scott P., and Deborah E. Beck. "Recovering Settlement Costs As Defense Costs." Environmental Claims Journal 18, no. 1 (2005): 23–34. http://dx.doi.org/10.1080/10406020600596495.

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14

Laczniak, Gene. "The Hidden Costs of Hidden Costs." Journal of Macromarketing 37, no. 3 (2017): 324–27. http://dx.doi.org/10.1177/0276146717712362.

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Abstract (sommario):

This brief comment expands on the “long macro view” observation of Prof. Robert Lusch that human choices, including market choices, have massive and unseen costs. It is argued here that a central challenge for macromarketing scholars is to make transparent the hidden costs embedded in macromarketing systems and sub-systems so that their true complexity and heterogeneity are better understood. Distributive Justice demands such consideration.

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15

Bubeck, Stephan Klaus, and Alini da Silva. "Sticky Costs e Anti-Sticky Costs." Revista Catarinense da Ciência Contábil 24 (July 14, 2025): e3607. https://doi.org/10.16930/2237-766220253607.

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Este estudo analisou o comportamento assimétrico dos custos de companhias abertas brasileiras durante fases do ciclo econômico. A metodologia refere-se à pesquisa descritiva, documental e quantitativa. A amostra compreendeu 184 empresas, no período de 2010-2023. Para a análise do comportamento assimétrico dos custos, utilizou-se a equação de Anderson et al. (2003) e para medição das fases do ciclo econômico (contração, recuperação, recessão e expansão), foi utilizada a metodologia de Schumpeter (1939). Para a distinção das fases do ciclo econômico fez-se uso da taxa de crescimento do PIB Real.

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16

Brouwer, Roy, Dariya Hadzhiyska, Christos Ioakeimidis, and Hugo Ouderdorp. "The social costs of marine litter along European coasts." Ocean & Coastal Management 138 (March 2017): 38–49. http://dx.doi.org/10.1016/j.ocecoaman.2017.01.011.

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17

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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18

Argyres, Nicholas, Joseph T. Mahoney, and Jackson Nickerson. "Strategic responses to shocks: Comparative adjustment costs, transaction costs, and opportunity costs." Strategic Management Journal 40, no. 3 (2019): 357–76. http://dx.doi.org/10.1002/smj.2984.

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19

Naji, Ali Hadi, Hayder Jasim Mohammed, and Zainab Qasim Jebur AL-nasrawi. "COSTS BASED ON SPECIFICATIONS AND COSTS BASED ON ACTIVITIES (COMPARABLE STUDY)." American Journal of Social Science and Education Innovations 06, no. 03 (2024): 51–67. http://dx.doi.org/10.37547/tajssei/volume06issue03-10.

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In light of the competitive environment, traditional systems for measuring costs have become unable to provide the necessary information to decision-makers, and do not give accurate and clear numbers. This is also the case about the value and quality of these products. The importance of research is evident by showing the role of both the method of measuring costs based on specifications and their role in making decisions. Pricing, and the role of the activity-based costing method in providing the information necessary to make the necessary decisions to improve products. This research aims to d

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20

WILLIAM MILES and SAMUEL SCHREYER. "INFLATION COSTS, UNCERTAINTY COSTS AND EMERGING MARKETS." Journal of Economic Development 34, no. 2 (2009): 169–83. http://dx.doi.org/10.35866/caujed.2009.34.2.009.

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21

Candau, Fabien. "Urban costs, Trade costs and Tax Competition." Revue d'économie politique 118, no. 5 (2008): 625. http://dx.doi.org/10.3917/redp.185.0625.

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22

Haaga, John G., and Mark A. R. Kleiman. "Marijuana: Costs of Abuse, Costs of Control." Journal of Policy Analysis and Management 9, no. 4 (1990): 574. http://dx.doi.org/10.2307/3325271.

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23

Hayes, Sherman. "COSTS, COSTS, COST … GIVE ME A BREAK!" Bottom Line 2, no. 3 (1989): 30–33. http://dx.doi.org/10.1108/eb025184.

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24

Saburova, G. M. "ECONOMIC NATURE OF COSTS AND PRODUCTION COSTS." Мировая наука, no. 11 (2022): 117–23. http://dx.doi.org/10.46566/2541-9285_2022_68_117.

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25

Ignatius, Riyadi Mardiyanto, Zein Hermagasantos, and Soeprijanto Adi. "Combining Parameters of Fuel and Greenhouse Gas Costs as Single Objective Function for Optimization of Power Flow." TELKOMNIKA Telecommunication, Computing, Electronics and Control 15, no. 4 (2017): 1585–600. https://doi.org/10.12928/TELKOMNIKA.v15i4.5769.

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The Kyoto Protocol is a protocol that highlights on greenhouse gases that have been adopted by many countries. Based on this protocol, power plants that produce emissions are encouraged to pay compensation. Conventionally, optimization of fuel mix in the electric power system components has not involved emission charges on the electricity system. This paper proposes a single objective function of a mathematical model for the calculation of power flow optimization involving greenhouse gas emissions costs to the fuel cost function. The single objective function derived using the mathematical mod

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26

Chinamanagonda, Sandeep. "AI-Driven Cloud Cost Management - AI Tools For Optimizing Cloud Resource Allocation and Costs." International Journal of Science and Research (IJSR) 12, no. 12 (2023): 2135–49. http://dx.doi.org/10.21275/sr24829170724.

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27

Střeleček, F., P. Kollar, J. Lososová, and D. Kopta. "Degrees of costs effectiveness." Agricultural Economics (Zemědělská ekonomika) 48, No. 4 (2012): 145–54. http://dx.doi.org/10.17221/5295-agricecon.

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The article deals with the change of costs and its effect upon the change of profit in the monitored firm. The first part is devoted to the theoretical framework of the area. The formula needed for calculating indicators used are stated and described here and economic effects of the degrees of effectivness are explained by the means of graphs and formulas. The second part gives the definition of the degrees of effectiveness. Each of them is characterised by five items where monitored indicators are evaluated and described on the basis of observed data.

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28

Page, Sean. "Counting costs." Nursing Standard 19, no. 37 (2005): 24–25. http://dx.doi.org/10.7748/ns.19.37.24.s25.

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29

Caudill, Antonina R., Ashley Newman, and Steven P. Davison. "Precaution Costs." Plastic and Reconstructive Surgery - Global Open 8, no. 6 (2020): e2903. http://dx.doi.org/10.1097/gox.0000000000002903.

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30

Shantz, Jeff. "Cutting costs." Soundings 37, no. 37 (2007): 144–47. http://dx.doi.org/10.3898/136266207820465598.

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31

Waters, Adele. "Family costs." Nursing Standard 20, no. 8 (2005): 18–19. http://dx.doi.org/10.7748/ns2005.11.20.8.18.c3991.

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32

Somberg, John C. "Pharmaceutical Costs." Journal of Clinical Pharmacology 32, no. 12 (1992): 1059. http://dx.doi.org/10.1177/009127009203201201.

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33

Sackley, William H. "Transaction Costs." CFA Digest 31, no. 3 (2001): 101–2. http://dx.doi.org/10.2469/dig.v31.n3.949.

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34

Stephen, Heather. "Legal costs." Nursing Standard 13, no. 23 (1999): 13. http://dx.doi.org/10.7748/ns.13.23.13.s34.

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35

Drosou, Maria E., and William A. Gray. "Clipping costs." Catheterization and Cardiovascular Interventions 99, no. 4 (2022): 1257–58. http://dx.doi.org/10.1002/ccd.30172.

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36

Sorbie, Charles. "Hidden Costs." Orthopedics 25, no. 6 (2002): 632. http://dx.doi.org/10.3928/0147-7447-20020601-09.

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37

Gorman, Jessica. "Hidden Costs." Science News 162, no. 20 (2002): 309. http://dx.doi.org/10.2307/4014084.

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38

Goldberg, Milton. "Indirect Costs." Science 267, no. 5194 (1995): 13–14. http://dx.doi.org/10.1126/science.267.5194.13.c.

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39

Glazier, Ellis. "Transportation Costs." Science 262, no. 5140 (1993): 1631. http://dx.doi.org/10.1126/science.262.5140.1631.c.

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40

Anthony, Robert N. "Overhead Costs." Science 252, no. 5009 (1991): 1046. http://dx.doi.org/10.1126/science.252.5009.1046.b.

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41

Neale, Walter C. "Real Costs." Science 232, no. 4752 (1986): 810. http://dx.doi.org/10.1126/science.232.4752.810.c.

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42

Gray, Paul E. "Indirect Costs." Science 246, no. 4926 (1989): 10. http://dx.doi.org/10.1126/science.246.4926.10.c.

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43

Quate, C. F. "Indirect Costs." Science 252, no. 5004 (1991): 359. http://dx.doi.org/10.1126/science.252.5004.359.b.

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44

Peterson, Barry T. "Overhead Costs." Science 252, no. 5009 (1991): 1046. http://dx.doi.org/10.1126/science.252.5009.1046.a.

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45

Mandriota, Frank J. "Transportation Costs." Science 262, no. 5140 (1993): 1631. http://dx.doi.org/10.1126/science.262.5140.1631.b.

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46

Nelson, Gary J. "Research Costs." Science 228, no. 4704 (1985): 1142–44. http://dx.doi.org/10.1126/science.228.4704.1142.b.

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47

Ruane, Cian, and Alessandra Peter. "Distribution Costs." IMF Working Papers 2022, no. 007 (2022): 1. http://dx.doi.org/10.5089/9781616355036.001.

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48

Goldberg, Milton. "Indirect Costs." Science 267, no. 5194 (1995): 13–14. http://dx.doi.org/10.1126/science.267.5194.13-c.

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49

Nelson, Gary J. "Research Costs." Science 228, no. 4704 (1985): 1142–44. http://dx.doi.org/10.1126/science.228.4704.1142-b.

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50

Berkowitz, Stephen A., and Dennis E. Logue. "Transaction Costs." Journal of Portfolio Management 27, no. 2 (2001): 65–74. http://dx.doi.org/10.3905/jpm.2001.319793.

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