this study presents a detailed analysis of cost management for intensive cultivation activity in terms of tomato production. the main objective was to provide qualitative and quantitative costs obtained in the intensive cultivation of tomato. this methodology was structured by activity costs (soil preparation and planting, crop monitoring, harvesting, selling, etc.) through a study in greenhous...

OBJECTIVE To evaluate the transport of children in automobiles and the use of child restraints systems (CRS). METHODS This is a transversal descriptive study which included 200 vehicle drivers who carried 0-10 year old children in the city of São Luis, MA, Brazil. The drivers' passengers' and children's features were properly identified. The children's transportation using CRS were analyzed a...

Based on case studies of several firms, accounting researchers have argued that traditional costing systems constructed using volume-related drivers understate the true costs of variety and other non-volume drivers. As a result, managers do not have appropriate information to make optimal tradeoffs between the costs and benefits of such strategic cost drivers. This supposed distortion in optima...

An increasing focus on hospital productivity has rendered a need for more thorough knowledge of cost drivers in hospitals, including a need for quantification of the impact of age, case-mix and other characteristics of patients, as well as establishment of the cost-quality relationship.The aim of this study is to identify cost drivers for vascular surgery in Danish hospitals with a specific vie...