Relevant bibliographies by topics / Absorption and variable costing

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Absorption and variable costing'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Absorption and variable costing"

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Barroso, Yuri, and Armando Souza Junior. "ANALYSIS OF STRATEGIC COST MANAGEMENT ASSISTING IN DECISION MAKING." International Journal for Innovation Education and Research 8, no. 6 (June 1, 2020): 481–501. http://dx.doi.org/10.31686/ijier.vol8.iss6.2445.

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This work presents a study on the cost formation process of a third-party service provider from the Federal Public Administration to draw a parallel with the strategic cost management using the absorption and variable costing methods. As a methodology, a qualitative-quantitative research strategy, of an applied nature, was used, through a case study in a company that provides cleaning, conservation, and sanitation services. Data on 13 types of inputs (the highest values) were analyzed over six months. The values were highlighted referring to the input data of the Bidding Notice that led to the contracting of the service provider company, the inputs consumed by the client, and the inputs purchased by the company. The results of the study indicate that the company bought twice as much (119%) than the amount foreseen in the notice on the analyzed period. Using the precepts of Strategic Cost Management, in parallel with the absorption and variable costing methods, it can be observed that in terms of making managerial decisions, the second (variable costing) forwards more critical information to the manager than the first ( absorption costing), resulting from the concern of complying with Brazilian tax legislation, without considering the inherent tax costs (not only) in the operational structure of the type of service object in this study.
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Maria Moisello, Anna, and Piero Mella. "Matching Revenues and Costs: The Counter-Intuitive Rationality of Direct Costing." International Journal of Business and Management 15, no. 1 (December 30, 2019): 202. http://dx.doi.org/10.5539/ijbm.v15n1p202.

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This study investigates the consequences of adopting two simple sets of rules the manager can consider as perfectly rational and follow in his decisions regarding price, volume and mix of the various products. The first set follows the full (absorption) costing method logic, while the second is based on the direct (variable, marginal) costing method logic. It shows that costing systems adopting the full-costing method can lead management to make non-rational decisions regarding the setting of prices, acceptance of orders, make or buy choices and, above all, determination of the optimal production mix through programming and budgeting. On the other hand, using the direct costing method allows the manager to achieve rational results during the decision-making and planning phases, even if these often appear counter-intuitive when compared with the results achieved using the full costing method, which seem to conform to naïve intuition. The risk in the latter case is even more serious when we are dealing with multi-production firms operating under conditions of limited production capacity regarding one or more factors, as occurs most of the time. The demonstration of the thesis of the superiority of direct costing method rules in management decisions related to the problem of the matching costs and revenues is carried out with numerical evidence, formulating a set of decision problems that are solved by comparing the results obtained both with the full costing method rules and with the direct costing method rules.
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Pedroza, Wanderley Nascimento, and Dércio Luiz Reis. "Implementation of a Costing System in the Fleet Management of a Brazilian Public University." International Journal for Innovation Education and Research 9, no. 2 (February 1, 2021): 64–85. http://dx.doi.org/10.31686/ijier.vol9.iss2.2947.

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This work presents the implementation of a costing system in Fleet Management at a Brazilian Public University, applying concepts of cost accounting, engineering, indexes, and maintenance management, as well as using the cost absorption method. As a methodology, an action research is applied to meet the objectives of being exploratory and descriptive; about the nature of the research, and applied research is adopted through a case study procedure in a Transport Coordination. To prepare for this work, the operational data of the fleet were collected during 12 months in the different units and internal control systems. The results of the study showed the operating costs of the fleet such as total fuel spent annually, totally spent on maintenance, as well as their respective indices, cost per kilometer, fixed and variable costs sufficient for accountability with the Official Bodies of Control. It was noted that the study applied in this work provided a basis for implementing a Costing System for fleet management of a Brazilian public university, respecting the guidelines of Normative Instruction No. 3, of May 15, 2008, which deals with the use and accountability, even fully complied with the requirements of the regulations regarding the Performance Control and Maintenance Maps of the Official Vehicle in an individualized manner, providing information on operational costing of the fleet sufficient for the decisions of the managers of the Public Institution.
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Jericó, Marli de Carvalho, Valéria Castilho, and Márcia Galan Perroca. "Training program on microbiological test collection material methods at a teaching hospital: investment and result assessment." Revista Latino-Americana de Enfermagem 14, no. 5 (October 2006): 749–54. http://dx.doi.org/10.1590/s0104-11692006000500017.

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This study aimed at evaluating the results, direct costs and investment of a training program on microbiological test material collection at a teaching hospital. Test collections that did not follow the established criteria (failure) were considered as the result measure. Variable and absorption costing were used to calculate direct costs and investments, respectively. Of the 11,893 collected materials, failures were evidenced in 59 (0.5%). Direct cost corresponded to R$ 154.10 and R$ 2,431.29 was invested in training. These findings revealed that the evidenced number of anomalies (failures) represented a low percentage in relation to the total collected material for microbiological exams. Therefore, this should not be considered a critical point that justifies the continuity of the training and, consequently, the investment.
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Potkány, Marek, Miloš Hitka, Silvia Lorincová, Lucia Krajčírová, and Peter Štarchoň. "Use of Variators in Applying the Cost Calculation Methodology in Small and Medium Furniture Enterprises Based on Changes in Human Body Dimensions." Drvna industrija 70, no. 1 (March 26, 2019): 27–35. http://dx.doi.org/10.5552/drvind.2019.1763.

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Based on the research of anthropometric measures of Slovak adult population, it can be observed that during the last 25 years, anthropometric data have been rising by about 4.5-5 % in most analysed characters. As data on human body dimensions changes, the requirements for material consumption and production time, expressed by the rate of labour cost, are changing. In this context, sustainable profitability of the company can be achieved through each segment of a value chain. One of these segments is the product and its price, which is based on costs allocated in the system of full or variable costing. As the value of quantiles characteristics of anthropometric characters was used to create ergonomic, health and construction norms and standards in the furniture industry, it is necessary to review the adequacy of existing standard-size single bed. Since the dimensions of single bed are standardised, 200 cm x 90 cm or 200 cm x 100 cm, it is clear that due to the secular trend of anthropometric measure of a man, the dimensions are currently inadequate. This paper presents the use of variators when applying the most commonly used absorption costing in small and medium furniture enterprises. It shows the costs involved, when the input parameters are changed.
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Kannaiah, Desti. "Activity Based Costing (ABC): Is It a Tool for Company to Achieve Competitive Advantage?" International Journal of Economics and Finance 7, no. 12 (November 24, 2015): 275. http://dx.doi.org/10.5539/ijef.v7n12p275.

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<p>Most of the companies today have no idea what their products cost them to make. Usually companies think they do know but unfortunately they are not correct. This misunderstanding has led many business organizations to make decisions that are bad to the business. They might abandon profitable products in favor of products that are losing money. However, the companies’ cost information just does not help! Generally managers receive cost information that is misleading and harmful, and make them do the wrong things in their work place.</p><p>This damaging information comes from full absorption costing (both fixed and variable costs) of calculating total product costs. The costing system calculates product costs by allocating a portion of the overhead or indirect costs to each products being manufactured. The amount of the overhead cost allocated is based on the amount of direct hours or direct labor costs required to make the product. This method of allocating is a good approach of allocating overheads many years ago when direct labor was the largest portion of cost required to make a product and when overheads were small.</p><p>The problems associated with this allocation methods were highlighted in the late 1980s with the publication of the influential book “<em>Relevance Lost; the Rise and Fall of Management Accounting</em>” by Tom Johnson and Bob Kaplan. Johnson and Kaplan showed that the historical development of cost and management accounting has given rise to inappropriate methods of allocating overhead costs. These methods of allocation lead to cost distortion. This resulted in managers making the wrong strategic decision. The overall objective of this study is to investigate and assess how ABC provides the company with additional competitive edge to compete in the globalization environment.</p>The principle of activity-based costing has been a much talked about tools in the 1980s and 1990s. But is ABC really the strategic tool to achieve competitive advantage as expected? How the companies should approach the implementation of ABC in order to achieve the required results. What the companies should expect from the ABC? What is the future of ABC?
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Dahal, Rewan Kumar, Ganesh Bhattarai, and Dipendra Karki. "Management Accounting Techniques on Rationalize Decisions in the Nepalese Listed Manufacturing Companies." Researcher: A Research Journal of Culture and Society 4, no. 1 (December 27, 2020): 112–28. http://dx.doi.org/10.3126/researcher.v4i1.33816.

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The objective of this study was to examine how much the Nepalese listed manufacturing companies are utilizing management accounting techniques to rationalize decisions. It followed a descriptive research design and employed a survey questionnaire instrument to collect data. The population of this study comprised all the listed manufacturing companies on the Nepal Stock Exchange and their employees. Targeted respondents were those representatives of the sample companies who worked in the accounting department or/and at the managerial level. By using a random sampling technique, a sum of 408 respondents had partaken in the survey and 385 responses were properly filled up for further analysis. The survey questionnaire had three questions relating to general and demographic information, 28 questions relating to management accounting techniques, and five questions relating to the effect of the study variables on rationalizing decisions. Collected data were analyzed with the help of a statistical package for the social sciences software. Each of the 28 management accounting techniques was classified into nine groups and identified that most of the techniques except financial performance measurement techniques (having with cash flow analysis, ratio analysis, absorption/variable costing, transfer pricing) had no significant relation with rationalizing decisions in the Nepalese manufacturing companies. So, this study would assist to pay attention to the concerned personnel towards the use of management accounting techniques on rationalize decisions.
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Тюхтій, М. В., and О. Г. Пономаренко. "ЗАГАЛЬНОВИРОБНИЧІ ВИТРАТИ: КОНЦЕПТУАЛЬНІ АСПЕКТИ ВІТЧИЗНЯНОГО ТА ЗАРУБІЖНОГО ДОСВІДУ ОБЛІКОВОГО ВІДОБРАЖЕННЯ." Вісник Полтавської державної аграрної академії, no. 3 (September 25, 2014): 116–19. http://dx.doi.org/10.31210/visnyk2014.03.24.

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Повне визнання, розподіл та облікове відображен-ня загальновиробничих витрат має безпосереднійвплив на достовірність визначення собівартості, щокорелює з показниками результатів діяльності під-приємства. Методичні труднощі для практикуючогобухгалтера становить процес віднесення загальнови-робничих витрат до постійних і змінних, оскільки цейподіл в окремих ситуаціях має ознаки умовного. Це жстосується й визначення показника «нормальна по-тужність». Вітчизняні та зарубіжні наукові розроб-ки з означеної проблематики стосуються, передусім,вибору оптимальної бази розподілу загальновиробни-чих витрат. Дослідження проводилися у напрямі по-рівняльного аналізу різних варіантів баз розподілувитрат та їх адаптації до специфіки виробничогопроцесу в окремих галузях економіки. Увага такожнадається методичним підходам включення загаль-новиробничих витрат у собівартість реалізації заумов визначення її за нормами П(С)БО 16 «absorptioncost» та згідно з популярним у розвинених зарубіжнихкраїнах підходом «direct-costing», а також у світлівимог податкового законодавства. Full recognition, distribution and registration reflection overhead cost has a direct impact on the reliability of the determination of cost, which correlates with indicators of enterprise performance. Methodological difficulties for practicing accountant is the process of attributing overhead costs to fixed and variable, since this division in some situations a conventional signs. The same applies to the determination of "normal capacity". Domestic and foreign research and development of the abovementioned issues relating primarily base choosing the optimal allocation of overhead costs. Research conducted towards comparative analysis of different options cost allocation bases and their adaptation to the specific manufacturing process in specific sectors of the economy. Attention is also provided technical approaches include overheads in cost of sales in terms of its definition of the norms P (S) BU 16 «absorption cost» and according to popular in developed foreign countries approach «direct-costing», as well as in light of the requirements of the tax legislation.
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GUPTA, PK, and NK PARMAR. "COSTING A HOSPITAL SERVICE PRODUCT: MARGINAL Vs ABSORPTION COSTING." Medical Journal Armed Forces India 57, no. 3 (July 2001): 230–33. http://dx.doi.org/10.1016/s0377-1237(01)80050-2.

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Magdalena, Lena, Suwandi Suwandi, and Trisno Martian. "ANALISA PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI METODE FULL COSTING DENGAN VARIABLE COSTING DALAM MENENTUKAN HARGA JUAL (STUDI KASUS : UD. MONAS BAKERY)." Jurnal Digit 9, no. 1 (February 6, 2020): 23. http://dx.doi.org/10.51920/jd.v9i1.128.

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Perusahaan harus dapat mengambil keputusan yang tepat dalam menentukan harga pokok produksi (HPP), agar laba yang dihasilkan dapat optimal. Pengambilan keputusan ini menyangkut masalah penentuan harga pokok produk yang tepat. Terdapat dua metode dalam membuat harga pokok produksi (HPP), variable costing dan full costing. Dibuatnya aplikasi perhitungan harga pokok produksi berbasis web ini bertujuan untuk untuk mendapatkan laba yang maksimal dengan melakukan perbandingan harga pokok produksi dengan dua metode yang berbeda yaitu metode full costing dan metode variable costing.. Komponen perhitungan harga pokok produksi dengan metode full costing adalah: biaya bahan baku, biaya overhead pabrik, biaya tenaga kerja, biaya overhead pabrik tetap, biaya overhead pabrik variable. Sedangkan komponen perhitungan harga pokok produksi dengan metode variable costing adalah: biaya bahan baku, biaya overhead pabrik, biaya tenaga kerja, dan biaya overhead pabrik variable.Sistem informasi pencatatan harga pokok produksi ini dikembangkan dengan menggunakan bahasa pemograman berbasis web. Hasil implementasi pengembangan aplikasi harga pokok produksi berbasis web ini menunjukkan bahwa metode full costing memiliki nilai harga pokok produksi yang lebih tinggi daripada metode variable costing. Namun, laba yang diperoleh lebih besar menggunakan metode variable costing. Kata Kunci : Aplikasi, HPP , Full Costing, Variable Costing, Laba
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Dissertations / Theses on the topic "Absorption and variable costing"

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Ericsson, Nicklas, and Tommy Brehmer. "The power of allocation : A case study at a company concerning the differences in total production costs between Sweden and China." Thesis, Jönköping University, JIBS, EMM (Entrepreneurship, Marketing, Management), 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-904.

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Background: China is one of the most popular countries to relocate and outsource production units to. This country has a big advantage when it comes to the manual working cost which is very low. This difference between Sweden and China is huge; the cost of the manual working force is less than one twentieth of the Swedish.

Problem: Massive global relocation of production units can affect some countries in a negative way. One of the most important foundations in the society is that there is a high level of employment and this also contributes for economic growth. This is in terms of both tax incomes for the public society as well as self-esteem for the people.

Purpose: The purpose with this thesis is to examine the differences in total production costs, including allocation of overhead costs for product development and production in Sweden vs. China at a company, in this thesis referred to as Manufacturer AB.

Method: Case study approach with in-depth interviews, phone calls and e-mail follow up. In total 9 respondents consisting of managers in leading positions at Manufacturer AB in Sweden.

Conclusion: The manufacturing cost in the Chinese production unit is about 40-60 per cent compared to the Swedish unit. In the current situation the overhead allocation is 4 % overhead of MC at the Chinese production unit and 133 % at the Swedish unit. The total production costs are not reflected in a correct way per unit. To do a more true allocation, the overhead costs in the Company Group must be identified and allocated in the right proportions on their respective production unit.

By creating an average- and in next step an estimated allocation model we succeeded to do a more justified allocation of the overhead costs on the production units in Sweden and China. This model should be relative simple to implement on product- or unit level and gives a more correct allocation than the current.

However, it is the decision of Manufacturer AB to allocate their overhead as they like, but the estimated allocation model gives a base for strategic decisions on production unit level, referring to; where to locate the production units to reach competitive advantage.


Bakgrund: Kina är ett av de mest populära länderna att utlokalisera och outsourca produktionsenheter till. Detta land har en stor fördel när det gäller kostnaden för manuellt arbete, som är väldigt låg. Skillnaden mellan Sverige och Kina är enorm; kostnaden för den manuella arbetstiden är ca en tjugondel av den svenska.

Problem: Massiva globala omflyttningar av produktionsanläggningar kan påverka vissa länder negativt. En av de viktiga grundpelarna i samhället är att det finns en hög sysselsättningsgrad som bidrar till ekonomisk tillväxt. Detta gäller såväl skatteintäkter till staten som självkänsla hos folket.

Syfte: Syftet med den här uppsatsen är att undersöka skillnaderna i den totala produktionskostnaden, inkluderat fördelning av overheadkostnader för produktutveckling och produktion i Sverige jämfört med Kina vid ett företag som i denna uppsats refereras till Manufacturer AB.

Metod: Fallstudie är gjord med hjälp av personliga djupintervjuer, uppföljande telefonsamtal och elektronisk post. Totalt deltog 9 respondenter bestående av tjänstemän i ledande positioner på Manufacturer AB i sverige.

Slutsats: Tillverkningskostnaden i den Kinesiska produktionsenheten är ungefär 40-60 procent jämfört med motsvarande enhet i Sverige. I nuläget är overheadpålägget 4% på produktionsenheten i Kina och 133% på enheten i Sverige. Den totala produktionskostnaden speglas inte på ett rättvist sätt per produktionsenhet. För att göra en mer rättvis fördelning så måste koncernens totala overheadkostnad identifieras och mätas och sedan allokeras i de rätta proportionerna på respektive produktionsenhet.

Genom att skapa en genomsnittlig och i nästa steg en uppskattad fördelningsmodell lyckades vi att göra en mer rättvis fördelning av overheadkostnaderna på produktionsenheterna i Sverige och Kina. Denna modell borde vara ganska enkel att implementera på produkt- eller enhetsnivå och ger en mer korrekt fördelning än den nuvarande.

Hursomhelst, är det upp till Manufacturer AB att fördela deras overheadkostnader som de vill, men den ”uppskattade” modellen ger en bas för strategiska beslutsunderlag på produk-tionsenhetsnivå, som svarar på frågor som; var ska man lokalisera produktionsenheter för att nå konkurrensfördelar.

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Carmo, Carlos Roberto Souza. "Custos para tomada de decisão: uma aplicação de custos à estrutiocultura." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/1688.

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This research aims to apply the methodologies of absorption costing, variable costing and activity based costing in an ostrich breeding undertake of Úberaba-MG, whose operational activity consists on ostrich incubation, raising, reraising and fattening for slaughtering, and also, for comparing the results obtained o identify the best costing methodology that adapts to this mentioned livestock farming activity, as it s the information provider for the decision taking. This subject was chosen after explaining studies that pointed out lack of information towards the wealth definition concerning specifically the accountancy, management and financial and economic control of this kind of livestock-farming business. To make this work happen, in the beginning, theorical basis on activity based costing (ABC), variable costing and absorption costing methodologies was taken into consideration. After that, the theorical basis on the ostrich breeding activity in Brasil was elaborated. On a third moment, the theorical basis on the methodology used on this research was realized, as it was the background for this single case protocol study. Finally, the application of costing methodologies mentioned in this work was presented, as well as the results obtained through the empirical investigation process. By the end of this work, it was possible to notice that the produced information set collected thru the application of each one of the mentioned methodologies could support the decision taking on different matters, according to specific objectives. It s pointed out that among those three applied costing methodologies, the activity based costing (ABC) produce greater number of relevant information for the general decision taking
O presente trabalho de pesquisa tem como objetivo aplicar as metodologias de custeamento por absorção, custeamento variável e custeamento baseado em atividades (ABC) em um empreendimento estrutiocultor da cidade Uberaba-MG, cuja atividade operacional consista na incubação, cria, recria e engorda de avestruzes para o abate e, ainda, comparar os resultados obtidos de forma a identificar aquela metodologia de custeamento que melhor adapte à atividade pecuária em questão, enquanto prestadora de informações voltadas para a tomada de decisão em geral. Este tema foi escolhido a partir de estudos exploratórios que permitiram constatar escassez de informações, concernentes à definição de riquezas, voltadas especificamente para a contabilidade, gestão e controle econômico e financeiro desse tipo de negócio pecuário. Para concretização deste trabalho, inicialmente, realizou-se o embasamento teórico sobre as metodologias de custeamento por absorção, custeamento variável custeamento baseado em atividades (ABC). Em seguida, elaborou-se o embasamento teórico acerca da atividade estrutiocultora no Brasil. Em um terceiro momento, realizou-se o embasamento teórico sobre a metodologia empregada para realização desta pesquisa, sendo que, este embasamento deu origem ao protocolo do estudo de caso único. Finalmente, realizou-se a apresentação da aplicação das metodologias de custeamento abordadas neste trabalho e, ainda, a apresentação dos resultados obtidos através do processo de investigação empírica como um todo. Ao final deste trabalho foi possível constatar que o conjunto de informações produzidas a partir da aplicação de cada uma das metodologias abordadas suportaria a tomada de decisões de diferentes naturezas, de acordo com finalidades específicas. Salientando que, dentre aquelas três metodologias de custeamento aplicadas, o custeamento baseado em atividades (ABC) produziu a maior quantidade de informações relevantes para a tomada de decisão em geral
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MARANHÃO, Patrícia Bastos de Andrade Albuquerque. "Avaliação dos métodos de custeio na produção de mel: um estudo de caso no município de São João do Rio do Peixe." Universidade Federal de Campina Grande, 2016. http://dspace.sti.ufcg.edu.br:8080/jspui/handle/riufcg/856.

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O agronegócio vem se destacando na economia brasileira registrando grandes avanços quantitativos e qualitativos. Apesar de ser antiga, só nos últimos anos a criação de abelhas vem ganhando maior destaque, transformando a apicultura em uma das atividades da agropecuária mais lucrativas. Os estados da região nordeste, em 2014, ocuparam o segundo lugar em produção, no qual a Paraíba teve uma produção em torno de 650 toneladas de mel. Esse novo cenário requer dos apicultores uma nova postura perante a atividade apícola. Diante desse novo momento, nossa pesquisa teve como objetivo demonstrar de que forma a aplicação dos custeios por absorção e variável podem auxiliar os produtores de mel na Associação dos Apicultores do Vale do Rio do Peixe no município de São João do Rio do Peixe no estado da Paraíba – APIVALE. Esta pesquisa tem caráter exploratório e, devido ao elevado grau de detalhamento, é um estudo de caso, feito a partir de pesquisa documental e entrevista semiestruturada. Adotamos o método quantitativo que permite a demonstração de resultados em números para posteriormente analisá-los. Os resultados indicaram que os sistemas de custeio por absorção e variável podem vir auxiliar os apicultores da APIVALE revelando a margem de contribuição, o ponto de equilíbrio, a margem de lucro, direcionando pontos ineficientes, eliminando custos e otimizando a produção. Como também, servindo como ferramenta de controle para tomada de decisões. Foi possível identificar que das 1.145 colmeias existentes, 57,7% das colmeias não estão produzindo, o que corresponde uma perda de aproximadamente 8.714 kg de mel. E das 42,3% que estão produzindo, 88,88% estão produzindo abaixo da média geral/colmeia que é de 13,2kg/colmeia. Porém, mesmo diante dessa baixa produção, a APIVALE em 2015 apresentou lucro de R$10.840,79 (dez mil oitocentos e quarenta reais e setenta e nove centavos), o que evidencia o potencial da associação e que se os sistemas de custeios por absorção e variável forem utilizadas para tomada de decisão pelos associados da APIVALE, estes terão condição de produzirem de forma eficaz.
Agribusiness has stood out in the Brazilian economy recorded large quantitative and qualitative advances. Despite being old, only in recent years beekeeping is gaining greater prominence, turning to beekeeping in one of the most profitable agricultural activities. The states of the Northeast region in 2014, occupied the second place in production, where Paraíba had a production around 650 tons of honey. This new scenario requires beekeepers a new attitude towards beekeeping. In this new period, our research aimed to show how the application of costing by absorption and variable can help honey producers in the association of beekeepers of Vale do Rio do Peixe in the municipality of São João do Rio do Peixe in Paraíba - Apivale. This research is exploratory and due to the high degree of detail, is a case study, made from documentary research and semi-structured interview. We adopted the quantitative method that allows the income statement in numbers for later review them. The results indicated that the costing systems for absorption and variable can help Apivale beekeepers revealing the contribution margin, the balance, the profit margin, directing inefficient points, eliminating costs and optimizing production. As well as serving as a control tool for decision making. It was possible that the 1,145 existing hives, 57.7% of the hives are not producing, representing a loss of approximately 8714 kg of honey. And 42.3% of which are producing, 88.88% are producing below the overall average/hive is 13,2kg/hive. However, despite of this low production, Apivale in 2015 showed profit 10,840.79 (ten thousand eight hundred and forty reais and seventy-nine cents), which shows the potential of the association and that the costing systems for absorption and variable are used for decision making by the members of Apivale, these will condition to produce effectively.
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Zhuang, Lizhang. "A multi-variable product classification system for non-standard route manufacturing." Thesis, Glasgow Caledonian University, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.241592.

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Intini, Aníbal L. "Performance of wireless networks in highly reflective rooms with variable absorption." Thesis, Monterey, California: Naval Postgraduate School, 2014. http://hdl.handle.net/10945/43929.

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Wireless communications provide opportunities to extend the reach of command and control assets to military members separated from traditional wired networks. Indoor wireless systems are already used in a variety of applications, including office, residential, and even military environments. However, highly radio frequency (RF)-reflective rooms, such as internal shipboard compartments, well decks, and amphibious combat vehicles, represent extreme conditions for the use of these systems. While wireless communications under such extreme conditions are very difficult or even impossible due to reflected waves, changes in the environment, such as objects or human bodies moving in and out of the room, produce signal power absorption randomly. The purpose of this thesis is to find an optimized solution for the use of wireless local-area-network devices to provide acceptable throughput in the presence of reflected RF-energy and variable power absorption within reflective compartments. This thesis analyzes the performance of the standard IEEE 802.11ac in reflective environments by testing new available commercial wireless devices in order to provide online access to information and applications from such rooms.
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Kunclová, Kristýna. "Aplikace vybraných metod kalkulací ve společnosti Friall s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-113079.

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Goal of this diploma thesis is to analyze calculations and their managing in Friall s. r. o. At first the costs are examined from the global angle -- their structure and evidence is described. The rest of thesis is connected with calculations. It analyzes present calculation system and draws up remaining two calculations method that are recommended in the latest theoretical sources. At the end of the thesis some modifications that follow from the done computation are suggested.
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Júnior, Edison de Lima. "Métodos de custeio e o custeio alvo: uma contribuição ao estudo de custos em organizações hospitalares." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-09042007-120933/.

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Nas últimas décadas, a humanidade presenciou um grande avanço tecnológico, disponibilizando um aumento expressivo de informações aos gestores empresariais. Por isso, as organizações são impelidas a revisar suas práticas gerenciais que possibilitem sua participação no mercado a cada dia mais competitivo. Esse quadro não é diferente nas organizações hospitalares. O aproveitamento eficiente de seus recursos assume uma importância maior pelo interesse social que os hospitais desempenham em nossa sociedade. Nesse sentido, os custos dos serviços hospitalares merecem destaque, pois eles estão entre os elementos de maior importância para a análise gerencial dessas instituições. Nesse contexto, o Custeio Alvo aparece como uma importante ferramenta de auxílio aos administradores hospitalares no gerenciamento dos custos. Essa ferramenta é aplicável a qualquer organização, mas apresenta resultados mais satisfatórios, quando aplicada em ambientes em que há pressão de preços e de custos. Entretanto, poucos estudos dedicam-se a sua aplicação no setor de serviços. Nesse sentido, este trabalho dedica-se a investigação dos métodos de custeio utilizados no gerenciamento de custos em hospitais na ótica da filosofia do Custeio Alvo. O objetivo é identificar o método de custeio que proporciona mais benefícios ao gerenciamento de seus custos. No entanto, o estudo resume-se a dois métodos: o Custeio Variável e o Custeio Baseado em Atividades. A pesquisa utiliza a metodologia do estudo de caso apoiado em uma unidade hospitalar de pequeno porte, mas de alta complexidade. Utiliza também, em entrevistas semi-estruturadas com os principais administradores para identificar as características do modelo de gestão do hospital, verificar a aderência dessas características a filosofia do Custeio Alvo e identificar as variáveis dos métodos de custeio adotadas pelo hospital. Ao final, a pesquisa conclui que o modelo de gestão do hospital atende aos princípios do Custeio Alvo e que o método que mais benefícios proporciona ao gerenciamento de seus custos, considerando os princípios do Custeio Alvo, é o método do Custeio Variável.
Lately, the humankind has experienced a huge technological advance, which resulted in an expressive rising of information for managers. Consequently, it is not possible for the organizations to revise their management practices responsible for their participation in the competitive market. Such a fact does not change in hospitals. The efficient profit of their resources receives major importance by the social interest those hospitals perform in our society. This way, it is vital to highlight the cost of hospital services, as they are among the most crucial elements for their management analysis. So, the Target Costing comes as an important tool to help hospital managers administrate costs. Such a tool can be applied to any organization. Nevertheless, if applied when there is price and costs pressure, its results can be more satisfying. Therefore, there are not many researches concerning its application in the service sector. Because of that, this piece of work aims at investigating the cost methods that can be used to manage costs in hospitals, based on the Target Costing. In addition, to identify the cost method that generates more benefits to cost management. However, only two methods will be focused: the Variable Costing and the Cost Based on Activities. For this, it was used the methodology of the study of case, regarding a small but complex hospital structure. It is also used in semi-structured interviews with the main managers to identify the characteristics of the hospital management model, to verify if those characteristics adhere to the Target Costing and to identify the variables of the cost methods adopted by the hospital. In the end, it was concluded that the hospital management model attends the Target Costing principles. Furthermore, the Variable Costing is the method that generates more benefits of its costs, when considering the Target Costing.
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Alsawaf, Anas. "Development of a PC-based cost engineering algorithm for capital intensive industries based on the methodology of total absorption standard costing." Ohio : Ohio University, 1992. http://www.ohiolink.edu/etd/view.cgi?ohiou1176492634.

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Cunha, Gerson de Simas. "Proposta de um modelo de custos para um consultório odontológico." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/147455.

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No momento de crise econômica que o país enfrenta atualmente, a prestação de serviços de saúde necessita cada vez mais a busca de alternativas que possibilitem uma melhor gestão de custos, a fim de enfrentar o mercado cada vez mais restrito e competitivo. Com o propósito de investigar as dificuldades enfrentadas pelos cirurgiões-dentistas, no que tange a gestão de custos, foi realizada uma pesquisa sobre como o profissional percebe sua atividade como negócio. A qual indicou a necessidade de uma ferramenta de apuração de custos para seus consultórios. Desta forma, este trabalho trata da gestão de custos eficiente em uma empresa prestadora de serviços e o predomínio do uso do sistema de custeio por absorção no Brasil, objetivando responder qual o custo da prestação de serviços, apurado pelo sistema de custeio por absorção, de um consultório odontológico. Como objetivos específicos, este trabalho busca descrever os principais serviços oferecidos por um consultório odontológico; bem como apresentar as principais vantagens e desvantagens do sistema de custeio por absorção quando utilizado neste local. Finalizando, com a apresentação de um modelo de apuração de custo de um procedimento na prestação de serviços oferecidos em um consultório odontológico. Com isso, será possibilitada, mesmo de forma singela, uma alternativa de projeção de custos, através da aplicação do custeio por absorção no procedimento de restauração em resina fotopolimerizável classe II e IV. Este modelo de apuração de custos permite que sua aplicação seja utilizada em diversos modos e atividades desempenhadas pelos cirurgiões-dentistas com intuito de mensurar o valor dos procedimentos odontológicos em seus consultórios.
During the economic crisis Brazil is currently facing, the provider of health services needs to seek better cost management alternatives in order to face the increasingly restricted and competitive market. In order to understand the difficulties faced by dentists regarding cost management, research was made on how dentists plan their business, leading to the conclusion that some tool for cost calculation is necessary in their clinics. This work studies the efficient cost management in a service company and the predominance of the absorption costing system in Brazil, using this system to calculate the costs of a dentist’s clinic. . As specific goals, this study seeks to describe the main services offered by a dental office as well as to show the main advantages and disadvantages of the absorption cost system in this context. Finally, a cost calculation model is used to analyze the procedure of restoring light-cured resins class II and IV. With this analysis, we concluded that it is possible to make a simple yet effective cost projection of this type of service by using the absorption calculation model, which might be prove to be an efficient way to measure the cost of dental procedures.
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Merakeb, Seddik. "Modélisation des structures en bois en environnement variable." Limoges, 2006. https://aurore.unilim.fr/theses/nxfile/default/94578804-9926-46e0-8969-67a4656612ce/blobholder:0/2006LIMO0031.pdf.

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Les propriétés mécaniques du bois dans les structures dépendent fortement de l’état hydrique du matériau. Il en est d’ailleurs montré un couplage mécanosorptif fort. Le caractère aléatoire de l’environnement climatique impose donc une meilleure modélisation du comportement hygroscopique du bois pour pouvoir estimer les variations de l’humidité interne en intégrant les processus de transfert de chaleur et de masse. Si les effets de l’humidité sur le comportement a largement été étudié, ce travail permet d’aborder les effets de l’état mécanique sur les lois de transfert, aussi bien au niveau des conditions limites d’échange qu’au niveau des propriétés de diffusion. Dans ce contexte, nous proposons une approche thermodynamique et expérimentale permettant d’introduire, dans les codes aux éléments finis, un algorithme de transfert couplé plus réaliste
Mechanical properties of timber constructions depend strongly on moisture content state. In this context, it is shown a mecanosorptive coupling. This climatic environment aspect imposes a hygroscopic behavior modeling in order to estimate moisture content variations by integrating the heat and mass transfer processes. If the effect of moisture content on the mechanical behavior has been studied in the literature, this work enables us to precise effects of mechanical state on the transfer laws by taking into account boundary conditions and diffusion properties. In this context, we propose a thermodynamic and experimental approaches which allow to introduce a realistic coupled transfer algorithm in a finite element software
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Books on the topic "Absorption and variable costing"

1

Howenstein, Douglas M. Adjustable speed drive (ASD): Feasibility analysis. Champaign, Ill: Dept. of the Army Construction Engineering Research Laboratories, 1993.

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Barrow, N. J. Reactions with variable-charge soils. Dordrecht: M. Nijhoff, 1987.

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Gietzmann, Miles B. Absorption versus direct costing: The relevance of opportunity costs in the management of congested stochastic production systems. Champaign: University of Illinois at Urbana-Champaign, 1993.

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The Variable Costing Income Statement For External Reporting. VDM Verlag, 2008.

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Use of Variable Costing in Pricing Decision (85176). Institute of Management Accountants, 1985.

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United States. National Aeronautics and Space Administration., ed. "X-ray flare characteristics in lambda Eridani" (ROSAT): Final report for NASA contract S-57776-F. [Washington, DC: National Aeronautics and Space Administration, 1997.

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United States. National Aeronautics and Space Administration., ed. "X-ray flare characteristics in lambda Eridani" (ROSAT): Final report for NASA contract S-57776-F. [Washington, DC: National Aeronautics and Space Administration, 1997.

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"X-ray flare characteristics in Lambda Eridani" (ROSAT): Final report for NASA contract S-57776-F. [Washington, DC: National Aeronautics and Space Administration, 1997.

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United States. National Aeronautics and Space Administration., ed. "X-ray flare characteristics in Lambda Eridani" (ROSAT): Final report for NASA contract S-57776-F. [Washington, DC: National Aeronautics and Space Administration, 1997.

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United States. National Aeronautics and Space Administration., ed. "X-ray flare characteristics in lambda Eridani" (ROSAT): Final report for NASA contract S-57776-F. [Washington, DC: National Aeronautics and Space Administration, 1997.

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Book chapters on the topic "Absorption and variable costing"

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Drury, Colin. "Absorption costing and variable costing." In Costing, 73–82. Boston, MA: Springer US, 1994. http://dx.doi.org/10.1007/978-1-4899-7222-4_7.

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Drury, Colin. "Absorption costing and variable costing." In Costing, 195–212. Boston, MA: Springer US, 1994. http://dx.doi.org/10.1007/978-1-4899-6880-7_8.

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Drury, Colin. "Absorption costing and variable costing." In Costing, 62–70. Boston, MA: Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-6882-1_7.

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Drury, Colin. "Absorption costing and variable costing." In Management and Cost Accounting, 182–202. Boston, MA: Springer US, 1992. http://dx.doi.org/10.1007/978-1-4899-6828-9_8.

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Drury, Colin. "Absorption costing and variable costing." In Costing An introduction, 75–84. Boston, MA: Springer US, 1994. http://dx.doi.org/10.1007/978-1-4899-6878-4_7.

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Bright, George. "Absorption costing." In Practical Accounts 2, 185–202. London: Macmillan Education UK, 1987. http://dx.doi.org/10.1007/978-1-349-10552-6_10.

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Collis, Jill. "Absorption Costing." In Management Accounting, 44–62. London: Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-33590-6_4.

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Hussey, Jill, and Roger Hussey. "Absorption Costing." In Business Accounting, 193–206. London: Macmillan Education UK, 1999. http://dx.doi.org/10.1007/978-1-349-14784-7_15.

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Collis, Jill, and Roger Hussey. "Absorption Costing and Marginal Costing Compared." In Cost and Management Accounting, 140–44. London: Macmillan Education UK, 1999. http://dx.doi.org/10.1007/978-1-349-90655-0_16.

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Bright, George, and Michael Herbert. "Absorption and Marginal Costing." In Mastering Accounting, 235–55. London: Macmillan Education UK, 1990. http://dx.doi.org/10.1007/978-1-349-20618-6_19.

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Conference papers on the topic "Absorption and variable costing"

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Devi, Merry Indahsari, Pudji Irasari, and Henny Sudibyo. "Domestic Component Level of Absorption and Variable Costing Method for Interior Permanent Magnet Motor Cost." In 2020 International Conference on Sustainable Energy Engineering and Application (ICSEEA). IEEE, 2020. http://dx.doi.org/10.1109/icseea50711.2020.9306119.

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"COMPARATIVE ANALYSIS OF THE MAIN METHODS OF COST MANAGEMENT: DIRECT-COSTING AND ABSORPTION COSTING." In Russian science: actual researches and developments. Samara State University of Economics, 2019. http://dx.doi.org/10.46554/russian.science-2019.10-2-113/117.

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Hojna, Radana. "ABSORPTION COSTING ANALYSIS AND ITS USE BY CZECH MANUFACTURING COMPANIES." In 5th International Multidisciplinary Scientific Conferences on SOCIAL SCIENCES and ARTS SGEM2018. STEF92 Technology, 2018. http://dx.doi.org/10.5593/sgemsocial2018/1.3/s03.003.

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Mundung, Anie V., Anthonius A. Tandi, Farida I. S. Wakidin, Esrie A. N. Limpeleh, and Barno Sungkowo. "Comparative Analysis of the Wooden House Production Principal Cost Calculation Using the Full Costing and Variable Costing Method." In First International Conference on Applied Science and Technology (iCAST 2018). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200813.037.

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Saputra, Ardhian Heru, and Supangat. "Design of Operational Strategy with Variable-Costing-Based Menu Engineering Information System for Restaurants in Surabaya." In 2nd International Conference on Business and Management of Technology (ICONBMT 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210510.006.

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Waghmode, Laxman Yadu, and Anil Dattatraya Sahasrabudhe. "Life Cycle Cost Modeling of Pumps Using an Activity Based Costing Methodology." In ASME 2010 10th Biennial Conference on Engineering Systems Design and Analysis. ASMEDC, 2010. http://dx.doi.org/10.1115/esda2010-24043.

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In order to survive in today’s competitive global business environment, implementation of life cycle costing methodology with a greater emphasis on cost control could be one of the convincing approaches for the manufacturing firms. The product life cycle costing approach can help track and analyse the cost implications associated with each phase of product life cycle. Life cycle costing (LCC) practices with traditional costing methods may provide results that have a severe deviation from the real product LCC as it focuses on the cost of materials, labor and a low portion of overheads apportioned by the absorption rate to the product. Activity based costing (ABC) has emerged as one of the several innovative and more accurate costing methods in recent years. It is based on the principle that products or services consume activities and activities consume resources that generate costs. Thus, the ABC system focuses on calculating the costs incurred on performing the activities to manufacture a product. This paper presents a LCC modeling approach for estimating life cycle cost of pumps using activity based costing method. The study was conducted in a large pump manufacturing company from India that has significant global standing within its industry. Firstly, all the activities and cost drivers associated with the life cycle of a pump have been identified. A methodology for LCC analysis using ABC is then developed and it is applied to two different pumps manufactured by the same industry and the results obtained are presented.
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NERALLA, NARSAIAH. "Application of Target Costing and Performance Analysis: Evidence from Indian Automobile Industry." In 3rd International Conference on Administrative & Financial Sciences. Cihan University - Erbil, 2021. http://dx.doi.org/10.24086/afs2020/paper.251.

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The manufacturing companies must keep attention over challenges and for the moment of adopting technology and practices instead of observation of competition amongst competitor companies. To create automobile business successful in India, companies are essential to adopting better cost accounting techniques to minimize costs. Target Costing has been identified as a popular technique to accomplish company’s goals. Target costing consist exclusive approach to decide target price for the product and services. Target Costing ensure that new product price would be competitive in the market with substantial quality of products. This research investigates the application procedure of Target Costing (TC) in Automobile companies in India. This study employed Target Costing as a dependent variable and Profitability; Growth; Net Tangibility Assets (NTA); EPS and Firm Size as independent variables. The study adopted convenience sample of top ten automobile companies listed on BSE of India and panel data has covered from 2014-15 to 2018-19 financial years. The results determine the target costing impact on profitability had reported by Pearson’s correlation result shown a negative relationship. Target costing impact on Return on sales examined by simple regression analysis and revealed that there is positive correlation. Finally, Target costing impact on financial performance examined by multiple regression results revealed that there is positive correlation with Revenue from Operation; Profitability; Return on Sales (ROS) and Growth, while negative correlation revealed by Margin from Operation; ROA; Net Tangibility Assets(NTA); EPS and Firm Size.
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Silva-Navarro, G., and F. Beltran-Carbajal. "A variable frequency vibration absorption approach in flexible mechanical structures." In 2015 12th International Conference on Electrical Engineering, Computing Science and Automatic Control (CCE). IEEE, 2015. http://dx.doi.org/10.1109/iceee.2015.7357986.

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Costantini, E. "The complex and variable absorption of NGC 3516 observed by BeppoSAX." In X-RAY ASTRONOMY: Stellar Endpoints,AGN, and the Diffuse X-ray Background. AIP, 2001. http://dx.doi.org/10.1063/1.1434693.

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Misawa, Toru. "Time-Variable Complex Metal Absorption Lines in the Quasar HS1603+3820." In ORIGIN OF MATTER AND EVOLUTION OF GALAXIES: International Symposium on Origin of Matter and Evolution of Galaxies 2005: New Horizon of Nuclear Astrophysics and Cosmology. AIP, 2006. http://dx.doi.org/10.1063/1.2234449.

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