The cost absorbs all the expenses of production for a company at a certain level of the activity. For eliminating the influence of the fixed costs’s absorbtion and for a better supervision of other causes of digressions, the managers can apply the method of rational imputation of the fixed costs. The managers should, in some cases, take into consideration the total costs and not the unit costs....

This paper develops a continuous time risk-sensitive portfolio optimization model with a general transaction cost structure and where the individual securities or asset categories are explicitly affected by underlying economic factors. The security prices and factors follow diffusion processes with the drift and diffusion coefficients for the securities being functions of the factor levels. We ...

This article develops a framework to analyze the impacts on resource development of efficient management practices that account for possible resource conserving technological changes. Compared with the traditional management practice ignoring these changes, efficient management may not delay or reduce resource development, depending on the level of the changes. Under efficient management, a hig...

The problem taken up in the study is the management of the company in terms of costs incurred on the implementation of the concept of sustainable development. The problem is important and topical in view of the possibility of increasing the efficiency of management in companies organizing their activities in the perspective of sustainable development. As a consequence of the formulated research...

this study aimed at identifying components of the household health costs.this study was a qualitative research conducted in two main phases. the first phase consisted of interviews with sample households selected in eight provinces of iran. they were to identify components of the household health costs. in the second phase, components were determined as direct, indirect and intangible based on ...

The high burden of asthma on healthcare utilisation and costs warrants economic appraisal of management approaches. The authors previously demonstrated that the efficacy of nurse-led outpatient management of childhood asthma was comparable to management by a paediatrician and now report on the healthcare utilisation and costs of both management approaches. A total of 74 newly referred children ...