In view of legal requirements that aim at improving quality of cost information by all federal departments and the complexity of calculating costs in public institutions, the present study investigated process of ...

The application of marginal costing to transmission pricing in open access schemes requires the collection of a supplement to finance the transmission systems. The paper describes the application of marginal cost based ...

In view of the current scenario of public health in Brazil, there is an increase in health costs, largely due to the increase in life expectancy and the advancement of technology, contrasting with often insufficient and ...

There are various components of the total costs of transport: (1) the costs of infrastructure; (2) costs incurred by transport operators; (3) costs borne directly by users (e.g., time and inconvenience costs); and (4) costs ...

The paper proposes an alternative general equilibrium formulation of financial asset economies with transaction costs. Transaction costs emerge endogenously at equilibrium and reflect agents' decisions of intermediating ...

This thesis is focused on designing a Cost System for the Company Homero Ortega e hijos C. Ltda. This system adapts the methodology established in the next cost systems: Job order costing, which accumulates manufacturing ...

Health Economics is an essential instrument for health management, and economic evaluations can be considered as tools assisting the decision-making process for the allocation of resources in health. Currently, economic ...