نتایج جستجو برای: variable costs

تعداد نتایج: 429679  

Journal: :بررسی های حسابداری و حسابرسی 0
مهدی حیدری استادیار گروه حسابداری، دانشکدۀ اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران بهمن قادری کارشناس‎ارشد حسابداری، دانشکدۀ اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران پیمان رسولی دانشجوی کارشناسی ارشد حسابداری، دانشکدۀ علوم انسانی و اجتماعی، دانشگاه کردستان، سنندج، ایران

in this study, the effect of audit quality on agency costs and information asymmetry has been examined. among the accepted companies 99 ones in tehran stock exchange were selected for statistical samples from 1385 to 1392 in order to attain the research purposes. to measure the audit quality, it has been used the observable variables such as the percentage of institutional investors, the type o...

A. E. Bonyad R. Naghdi, S. Mohammadi Limaei, S. Namdari

The aim of this study was to determine the optimal cutting cycle in an uneven-aged beech forest in the North of Iran. First of all, a logistic growth model was determined for an uneven aged forest. Then, the stumpage price was predicted via an autoregressive model. The average stumpage price of beech was derived from actual timber, round wood, fire and pulpwood prices at road side minus the var...

In this paper, robust optimization of a bi-objective mathematical model in a dynamic cell formation problem considering labor utilization with uncertain data is carried out. The robust approach is used to reduce the effects of fluctuations of the uncertain parameters with regards to all the possible future scenarios. In this research, cost parameters of the cell formation and demand fluctuation...

Journal: :Medical care research and review : MCRR 2003
Jesse D Malkin Michael Schoenbaum

Wagner, Chen, and Barnett (2003 [this issue]) rightly identify the U.S. Department of Veterans Affairs’ (VA’s) historical lack of uniform cost data as an important barrier to economic analyses within the VA. Their article is an important contribution, and the cost estimates they generate should facilitate many types of health services research. At the same time, there are some aspects of their ...

Journal: :international journal of agricultural science, research and technology in extension and education systems 0
daniel ekpa department of agricultural economics and extension, federal university dutsin-ma, katsina state, nigeria segun adeola department of agricultural economics and extension, federal university dutsin-ma, katsina state, nigeria umar mukhtar department of agricultural economics and extension, federal university, dutse, jigawa state, nigeria mary ekpa department of agricultural economics and extension, federal university dutsin-ma, katsina state, nigeria

the study is an analysis of processing methods, marketing channels, and profitability determinants of selected cassava products in kogi state, nigeria. the study was carried out in kogi east senatorial district of the state. a multi-stage sampling technique was employed in the selection of 120 respondents from whom information were collected and analyzed. the data used for the study were collec...

Journal: :journal of optimization in industrial engineering 2011
seyed mohsen mousavi seyed hamidreza pasandideh

in this article, a finite horizon, multi product and multi period economic order quantity like seasonal items is considered where demand rate is deterministic and known but variable in each period. the order quantities of items come in batch sizes and the end of the period order quantity and, consequently, demand of customers are zero. in addition, storage space is constrained and the problem ...

Journal: :journal of livestock science and technologies 2015
s. mashayekhi a. salahi

the purpose of this study was to evaluate the profitability of hatchery litter recycling into poultry feedstuff supplement. the data were collected in 2011 in 4 provinces, by direct interviewing of all hatcheries which used the hatchery litter drying machine. net present value (npv), benefit-cost ratio (bcr), and internal rate of return (irr) methods were applied for this analysis. in the studi...

This paper studies a single-stage production system, two-stage production system where specification limits are designed for inspection. When quality characteristics fall below a lower threshold or above an upper threshold, a decision is made to rework or scrap the item. The target is to determine the optimum target for a process based on rework or scrap costs. In contrast to previous studies, ...

2013
Andrew L. Johnson Brandon Pope

Healthcare is a critical and costly industry. In the U.S. a significant component of healthcare costs are expenses generated in hospitals. This paper reports the results of analyzing 607 U.S. hospitals between 2006-2009 using a dynamic network slack-based Data Envelopment Analysis (DEA) Model. We find accounting for the dynamic and network structure of the hospital lowers efficiency estimates. ...

In many real systems in which a state variable should be controlled for being in appropriate range, the length of control (review) intervals is taken to be constant. In such systems, when the cost of reviews and out-of-range values of the state variable are considerable, this method may not be optimal. In this paper we let the length of review intervals to be variable during each operating cycl...

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