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We examine how short product life cycle lengths constrain real activities management among a group of manufacturing firms. Companies with short-cycle products face fast product obsolescence and constant pressure to develop and market new products. Fast product obsolescence increases the cost of overproduction, while constant pressure for new product development increases the cost of opportunistic spending cuts. We predict and find evidence that in general, short-cycle firms do not beat earnings thresholds through overproduction and discretionary spending cuts as extensively as long-cycle firms do. However, since the Sarbanes-Oxley Act came into effect, short-cycle firms have increasingly overproduced, and there is no longer a difference in overproduction between short- and long-cycle firms. Moreover, the presence of major customers attenuates the relationship between product life cycle lengths and real activities management, while a large market share and high fixed-assets intensity both accentuate the relationship. Finally, short-cycle firms are also less likely to use LIFO (last-in, first out) liquidation to inflate earnings than long-cycle firms. [ABSTRACT FROM AUTHOR]

The Ethiopia Food and Nutrition Strategy (FNS 2021–2030) aims to provide evidence‐based, nutrition‐specific, and sensitive interventions to address malnutrition. A costing exercise was done to estimate the minimum financing needed to implement nutrition interventions for the ten‐year FNS, and further analysis was made to estimate the investment required to implement the prioritised recommended Lancet series interventions for 10 years. Activity‐based costing methodology was used to carry out the FNS costing for nutrition interventions prioritised by the different line ministries, and then estimated costs to implement the 2021 recommended Lancets interventions were examined from the FNS. The minimum cost of implementing the National FNS was estimated to be US$ 2.55bn with an average annual cost of US$ 250 million over 10 years (2021–2030). The cost of nutrition‐sensitive approaches represents US$ 1.8 billion (72%) and nutrition‐specific US$ 704 million (28%) of the total cost of the FNS. The Lancet series intervention costs accounted for US$ 1.7 billion (66%) of the total cost of the strategy. In this costing, half of the strong/moderate evidence (7 out of 13) Lancet interventions are costed. Therefore, the strategy's costing should be revised every 3 years to integrate new evidence and consider lessons from real expenditure. Furthermore, the need to establish a nutrition expenditure tracking system is urgent. [ABSTRACT FROM AUTHOR]

Background Aims Materials and Methods Results Conclusions Vaginal swab microbiological testing is commonly performed as routine clinical management for various obstetric and gynaecological presentations. The clinical utility and cost‐effectiveness of vaginal swab microscopy, culture and susceptibilities (MCS) in altering empirical management is ill‐defined.To describe the clinical use of vaginal swabs in a tertiary women's hospital emergency department (ED), measure the impact of vaginal swabs on altering empirical clinical management, and to determine the economic cost of vaginal swab MCS.Retrospective case‐series of vaginal swabs collected at a single, tertiary women's ED between January 2021 and July 2021. Symptomatology, clinical diagnosis, test results, and pre‐swab and post‐swab clinical management were determined upon medical record review. Economic costs of vaginal swab MCS were retrospectively determined via internal accounting records, permitting unit‐level activity‐based costing.A total of 660 vaginal swabs from 584 clinical episodes were included. Vulvovaginitis was the most common indication for swab collection (34.5%, 167 samples). Altered empirical management was observed in 9.8% of all swabs (95% CI 7.4–12.2%), with marked variability between clinical indications. Antimicrobial initiation was the most common alteration in management (8.9%, 95% CI 8.7–9.1%). The estimated cost of vaginal swab MCS was $29.71 AUD; labour, consumables and disposal costs accounted for 69.3, 29.8 and 0.9%, respectively.The impact of vaginal swab MCS on empirical clinical management is context‐specific and variable. The majority of swabs performed do not impact upon empirical management. Antimicrobial initiation is appreciably more common than antimicrobial cessation with vaginal swab results. [ABSTRACT FROM AUTHOR]

The objective of this study is to analyze the types of studies, keywords, authors, author collaborations, citations, and countries associated with articles published in the field of cost accounting in the Web of Science (WoS) database between 1980 and 2023. The research employs the bibliometric analysis method, a statistical approach designed to unveil publication trends in articles. Out of the 2,555 articles identified in the WoS database, 1,538 articles were scrutinized following specific limitations. The findings indicate a notable increase in studies conducted in the field of cost accounting over the last decade. [ABSTRACT FROM AUTHOR]

The global food system provides numerous benefits to humanity but also faces critical sustainability challenges with respective costs often burdened by society. As these costs are not sufficiently represented in market prices, increasing monetization efforts of externalities aim to reveal such hidden costs. However, monetary evaluation approaches have limitations such as conformity or including arguably unmonetizable impacts. Given that food production and consumption have been deeply embedded in human culture and behavior throughout millennia, systemic change is generally slow and precarious to enforce externally, especially given its existential role for daily survival. Rather than imposing relatively recent sustainability challenges, such as climate change, onto food systems, we hence suggest incorporating them into a core natural driver of human behavior: values. The objective of this research is to create a framework that can holistically address values associated with food in order to guide and unite stakeholders along the food value chain. Based on this human-centered bottom-up approach, empirical relevance of a respective framework to successfully translate into and guide sustainability efforts should be increased. We therefore combined established approaches of monetary accounting with a psychosocial perspective on basic human values and ethics to derive the Food Value Framework (FVF). We conclude that the FVF could address shortcomings of current evaluation methods and serve as a common foundation to empower transdisciplinary research, value-based policy-making, transparent production, and responsible consumption across the food value chain. [ABSTRACT FROM AUTHOR]

The purpose of costing new and existing government programmes is to mobilise and systematise information to present different options for how to move forward. There has always been a need for such information, and this need will remain, given the imperatives to improve the use of government funds to meet social needs. It is therefore important to build capacity in government to do costing studies, and to use costing information in policy-making and management processes. This paper explores the history of policy costing in South Africa. It shows how the experience gained from the early policy costing projects fed into the methodology for Spending Reviews developed by the Government Technical Advisory Centre (GTAC) in 2013. It then documents key methodological lessons learned from our experience with costing policies. The paper ends with a few observations regarding the outlook for policy costing in South Africa. [ABSTRACT FROM AUTHOR]

From the perspective of factor input in the production process, this paper puts forward the issue of accounting and capitalization of generalized data output, brings the output of data reprocessing into the scope of statistical accounting, and proposes a systematic evolution chain of data factor forms and the division method of data factor value composition and sources. Then, based on the GDP accounting platform, a three-in-one theoretical framework covering "output-investment-assets" is built for capitalization accounting of data factor, and an accounting path covering "cost → input → output → capital formation → data assets" is designed to improve and highlight the cost accounting method with "value appreciation" as the core. Taking China as an example, its data capital formation and asset size are measured by matching data-intensive industries with data professionals, and by synthesizing data from multiple sources. The rationality and self-consistency of the theoretical and methodological research is verified by the empirical results. This study can provide theoretical reference for bringing the value accounting of data factor into the basic framework of the Systems of National Accounts (SNA). Moreover, its empirical research paradigm can also provide reference for relevant countries to carry out capitalization accounting for data factor (CADF). [ABSTRACT FROM AUTHOR]

This study advocates for the adoption of activity-based costing systems by mechanical industrial enterprises in state of Constantine, while also identifying obstacles to their implementation. Employing a descriptive analytical approach, the research distributed 40 questionnaires among these enterprises, with 35 deemed valid for analysis. Data processing was conducted using the (SPSS-25). Results revealed that many enterprises still rely on traditional costing methods due to unfamiliarity with activity-based costing, with various factors impeding its adoption. This highlights the need for greater awareness and support for transitioning to activity-based costing systems in the mechanical sector. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The pipe production process is a complex dynamical system with a significant number of production operations and interconnected cost localization centres. Purpose. To develop a mathematical model of the process of handling analytical information of a pipe enterprise using graph theory for the needs of cost management at each production stage. Methodology. Technological flow charts of the production job, where the list of mandatory activities and routing of the operating process are indicated, were used to organize cost accounting by operational centres of their localization with the help of computer modelling elements, namely the graph theory. The work used a complex of research methods, including analysis and scientific synthesis of scientific and technical information; theoretical studies; methods of mathematical and computer modelling, engineering developments. Findings. The cost accounting process is represented by a directed hypergraph. Each production operation is associated with a graph vertex. Each vertex is assigned to a series of interrelated marks: type of technological operation; weight factor; the value of direct costs for the operation; the value of indirect costs for the operation; the expense factor. The initial state of the hypergraph is specified by means of its initial marking, which corresponds to the set cipher of the batch of pipes and its weight. Further execution of the marked hypergraph is performed by running the allowed vertices. Marking of the graph ends if all the information from the technological flow charts of pipe products has been used. Originality. A model of cost management by operational centres is proposed which will allow dividing the prime cost of pipes which differ according to the production technology. It is recommended to rank pipe products within each technologically similar group for an economically feasible allocation of costs between batches of pipes. The proposed process model of processing analytical information of the pipe enterprise using graph theory will allow providing data governance as for the prime cost of each individual batch of pipe products, will contribute to the improvement in the order generation procedure taking into account the acquired information, and will allow making the appropriate adjustments when making management decisions. Practical value. Calculation of expenses for production operations allows one to identify the most cost-intensive of them. Relying on the results of the calculation, the enterprise management has the opportunity to manage costs at any stage of the production process. Moreover, the model allows determining the amount of consumed metal for each production operation, which is relevant for pipe enterprises. It is appropriate to focus further scientific developments in this direction on the possibility of managing nonmanufacturing cost with the help of mathematical models in economics to optimize the supply and sales activities of the enterprise. [ABSTRACT FROM AUTHOR]

Current corporate disclosures regarding carbon emissions lack generally accepted accounting rules. The transactional carbon accounting system described here takes the rules of historical cost accounting for operating assets as a template for generating carbon emissions (CE) statements comprising a balance sheet and a flow statement. The asset side of the CE balance sheet reports the carbon emissions embodied in operating assets. The liability side conveys the firm's cumulative direct emissions into the atmosphere as well as the cumulative emissions embodied in goods acquired from suppliers less those sold to customers. Flow statements report the company's annual corporate carbon footprint calculated as the cradle-to-gate carbon footprint of goods sold during the current period. Taken together, balance sheets and flow statements generate key performance indicators of a company's past, current, and future performance in the domain of carbon emissions. [ABSTRACT FROM AUTHOR]

The objective of this study is to analyze the types of studies, keywords, authors, author collaborations, citations, and countries associated with articles published in the field of cost accounting in the Web of Science (WoS) database between 1980 and 2023. The research employs the bibliometric analysis method, a statistical approach designed to unveil publication trends in articles. Out of the 2,555 articles identified in the WoS database, 1,538 articles were scrutinized following specific limitations. The findings indicate a notable increase in studies conducted in the field of cost accounting over the last decade.

Objective: To determine the budget impact of implementing multidisciplinary complex pain clinics (MCPCs) for Veterans Health Administration (VA) patients living with complex chronic pain and substance use disorder comorbidities who are on risky opioid regimens. Data Sources and Study Setting: We measured implementation costs for three MCPCs over 2 years using micro‐costing methods. Intervention and downstream costs were obtained from the VA Managerial Cost Accounting System from 2 years prior to 2 years after opening of MCPCs. Study Design: Staff at the three VA sites implementing MCPCs were supported by Implementation Facilitation. The intervention cohort was patients at MCPC sites who received treatment based on their history of chronic pain and risky opioid use. Intervention costs and downstream costs were estimated with a quasi‐experimental study design using a propensity score‐weighted difference‐in‐difference approach. The healthcare utilization costs of treated patients were compared with a control group having clinically similar characteristics and undergoing the standard route of care at neighboring VA medical centers. Cancer and hospice patients were excluded. Data Collection/Extraction Methods: Activity‐based costing data acquired from MCPC sites were used to estimate implementation costs. Intervention and downstream costs were extracted from VA administrative data. Principal Findings: Average Implementation Facilitation costs ranged from $380 to $640 per month for each site. Upon opening of three MCPCs, average intervention costs per patient were significantly higher than the control group at two intervention sites. Downstream costs were significantly higher at only one of three intervention sites. Site‐level differences were due to variation in inpatient costs, with some confounding likely due to the COVID‐19 pandemic. This evidence suggests that necessary start‐up investments are required to initiate MCPCs, with allocations of funds needed for implementation, intervention, and downstream costs. Conclusions: Incorporating implementation, intervention, and downstream costs in this evaluation provides a thorough budget impact analysis, which decision‐makers may use when considering whether to expand effective programming. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to determine the best way to apply material flow cost accounting (MFCA) in an SME environment with the goal of visualizing negative product cost during the manufacturing process and pinpointing places where improvements can be made. Design/methodology/approach: This study uses a case study approach to demonstrate the usefulness of the MFCA tool in an SME in India that produces aluminum energy products used in the electrical power sector through gravity die casting. Findings: According to the results, the company's gravity die casting has a negative product cost margin of 27.38% as a result of MFCA analysis. It is also determined that the negative material cost is Rs. 22,919, the negative system cost is Rs. 462 and the negative energy cost is Rs. 1,069 for processing 300 kg of raw material. The typical monthly raw material processing for this company is 45,000 kg. Originality/value: This research shows that MFCA's implementation will improve the company's environmental consciousness and bottom line. To the best of the authors' knowledge, this study is the first to implement MFCA in aluminum gravity die casting of electrical parts manufacturing. [ABSTRACT FROM AUTHOR]

Background. Determining the cost of laboratory tests is a significant factor in the context of economic analysis and management of clinical diagnostic laboratories. Information about costs allows medical organizations to plan operational activities more efficiently, optimize resource utilization, and exercise control over expenditures. These measures are aimed at improving the financial position and enhancing the operational efficiency of the laboratories.Objective: to review various methods for calculating the cost of laboratory tests.Material and methods. The study included the collection and analysis of publications on calculating cost of laboratory tests, determining their prime cost in PubMed/MEDLINE and Google Scholar databases, as well as in Google and Yandex search engines for similar “cost laboratory test” query. The regulatory documents of the Russian Federation in this area were considered.Results. For calculating the prime cost of laboratory tests such methods as direct costing, regulatory prime costing, total prime costing, activity-based costing (ABC), standard costing, costing for base service, department costing, cost-volume analysis are used. The ABC and standard cost methods provide the most accurate assessment of the impact of various factors.Conclusion. The approaches established by regulatory documents do not contradict each other and represent the implementation of total costing method. At the same time, a medical organization may use other methods for calculating the cost of laboratory tests, depending on the objectives of the analysis, the specifics of the laboratory and the cost accounting method adopted in accounting policy, the management accounting system.

Purpose – This paper aims to examine the low-cost carriers (LCC) impact on the high-quality carriers (HQC) in the aviation industry. The impact of LCCs on high-quality producers in the aviation industry has been a significant and multifaceted phenomenon. Design/methodology/approach – The study employs a captivating case study approach, investigating into the intricate fabric of the subject matter. Interviews serve as the cornerstone of primary evidence, offering first-hand insights, while secondary data sourced from documents adds depth to the exploration of the challenges encountered by the HQC. Findings – The study concludes that LCCs have disrupted the traditional aviation landscape by offering low fares, simplified service models and aggressive cost-cutting strategies. This disruption has affected both the high-quality producers, such as full-service airlines. Full-service airlines have adopted a strategy of segmenting their market by offering multiple fare classes, with varying levels of service and flexibility. This allows them to target both price-sensitive travelers and those seeking premium services, catering to a broader customer base. The competition from LCCs has spurred innovation within the aviation industry, leading to advancements in technology, digital services and operational efficiency. Airlines, both LCCs and traditional carriers, have had to adapt to evolving consumer preferences and embrace digital solutions for booking, check-in and in-flight services. Research limitations/implications – While this study provides a valuable cost-benefit analysis of the impact of LCC on high-quality producers in the aviation industry, it is essential to acknowledge its limitations and recognize the avenues for future research to further enhance our understanding of this complex and evolving industry landscape. While this study contributes valuable insights into the impact of LCCs on high-quality producers in the aviation industry, it is essential to recognize its limitations and identify opportunities for future research to expand our understanding of this complex and dynamic landscape. By addressing these limitations and exploring new avenues of inquiry, we can continue to advance our knowledge and inform evidence-based decision-making within the industry. Originality/value – This study pioneers an exploration into the intricate tapestry of factors molding the future of the aviation sector. Through its groundbreaking analysis, it furnishes indispensable insights for industry stakeholders, policymakers and the discerning traveling public, setting a new benchmark for understanding and navigating the aviation landscape.

The research purpose is to study the problems of accounting and analytical support for profit management of the company on the basis of the organisation of сost and income accounting in the context of consumer groups. In connection with the growth of the share of expenditures for promotion of products to the market and service, in the work, the necessity of сreating management accounting in terms of consumers being the company’s clients has been substantiated. Identification of them as objects will allow to determine who causes the greatest costs of an economic entity, but does not bring enough profit, so is not profitable. The possibilities of such accounting have been examined to achieve the objective of strategic client assessment. The organisation stages of the management accounting for consumers have been allocated, including ways of grouping them for further analysis. The factors that determine the value of clients for an economic entity have been identified. The dependence of the level of the company’s costs on the types of activities related to consumer service has been substantiated. Recommendations have been made on the use of intensive, operational, and temporary cost drivers to allocate expenditures among consumer groups and determine their profitability for the company. The article offers the application of a client assessment matrix in order to identify strategically important consumers and those with whom it is not worth maintaining long-term relations. In conclusion, the possibilities of using data of the consumer accounting for management purposes are given.

Copyright of Journal of Selcuk University Social Sciences Institute / Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi is the property of Journal of Selcuk University Social Sciences Institute and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Setting reimbursement rates in national insurance schemes requires robust cost data. Collecting provider-generated cost accounting information is a potential mechanism for improving the cost evidence. To inform strategies for obtaining cost data to set reimbursement rates, this analysis aims to describe the role of cost accounting in public and private health sectors in India and describe the importance, perceived barriers and facilitators to improving cost accounting systems. In-depth interviews were conducted with 11 key informants. The interview tool guide was informed by a review of published and grey literature and government websites. The interviews were recorded as both audio and video and transcribed. A thematic coding framework was developed for the analysis. Multiple discussions were held to add, delete, classify or merge the themes. The themes identified were as follows: the status of cost accounting in the Indian hospital sector, legal and regulatory requirements for cost reporting, challenges to implementing cost accounting and recommendations for improving cost reporting by health care providers. The findings indicate that the sector lacks maturity in cost accounting due to a lack of understanding of its benefits, limited capacity and weak enforcement of cost reporting regulations. Providers recognize the value of cost analysis for investment decisions but have mixed opinions on the willingness to gather and report cost information, citing resource constraints and a lack of trust in payers. Additionally, heterogeneity among providers will require tailored approaches in developing cost accounting reporting frameworks and regulations. Health care cost accounting systems in India are rudimentary with a few exceptions, raising questions about how to source these data sustainably. Strengthening cost accounting systems in India will require standardized data formats, integrated into existing data management systems, that both meet the needs of policy makers and are acceptable to hospital providers. [ABSTRACT FROM AUTHOR]

Copyright of Financial & Business Studies Journal / Maǧallaẗ Al-Dirāsāt Al-Māliyyaẗ wa Al-Tiǧāriyyaẗ is the property of Beni Suef University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial & Business Studies Journal / Maǧallaẗ Al-Dirāsāt Al-Māliyyaẗ wa Al-Tiǧāriyyaẗ is the property of Beni Suef University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Societal Impact Statement: Morels (Morchella spp.) are specialty mushrooms that fetch high prices from wild‐foraged or indoor grown suppliers. Outdoor cultivation could expand availability and diversify morel crops. Participatory research trials in the United States during 2021–2023 resulted in low, uneven yields. Cost accounting reveals that in 2023, a producer needed to achieve an average morel yield of 0.16 lb/ft of row to break even. This threshold was sensitive to prices and labor costs. While these findings are preliminary due to a small sample and experimental conditions, they establish baseline indicators for the yields needed for outdoor morel cultivation to break even financially. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Financial History Research Journal / Muhasebe ve Finans Tarihi Araştırmaları Dergisi. is the property of Association of Accounting & Financial History Research and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The paper presents selected outputs of the scientific research activities of its authors in the field of implementation, intensification, and standardization of environmental management systems for technological enterprise practice. Aspects of environmental-economic continuity were examined in assessing technological inputs in the form of cost accounting for material and energy flows and the level of environmental quality of transformation processes in the input-output enterprise system. On the basis of these aspects, a model for accounting for the costs and revenues of individual processes was proposed and standardised. The methodological approach to cost accounting consists of ten key elements arranged in Deming's cycle of continuous improvement with a closer specification of their purpose, function, and content. The basis for modelling and quantifying material and energy flows is the determination of input/output points, processes, and the determination of quantification nodes for evaluation in physical and monetary units. For each quantity node, costs for the system and waste management must also be quantified. Energy costs, system costs, and waste management costs are divided into product and material losses from production cost data for each quantity node. Summarisation and integrated presentation of cost data were proposed to utilize cost matrices and Sankey diagrams. Further benefits of using environmental cost accounting for material-energy flows in production were also specified. [ABSTRACT FROM AUTHOR]

Copyright of Research Journal of Politics, Economics & Management / Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi is the property of Research Journal of Politics, Economics & Management and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Food system transformation requires a better understanding of the negative and positive externalities involved in food production and consumption. Although negative externalities have received substantial attention, positive externalities have been largely overlooked. True Cost Accounting (TCA) is an economic assessment aimed at accounting for externalities in food systems. The beef industry is an important part of the US food system. In the western USA, beef cattle production is a major land use and economic activity that involves direct links among the cattle, range ecosystems, range management, climate, and ranchers' decisions and welfare. We present a case study based on a TCA assessment to quantify and monetize the contribution of human, social, natural, and produced capitals, as well as farm structure, to the market value generated by cow-calf operations, a key component of the USA beef industry. We estimated an Ordinary Least Square regression model based on indicators of these capitals and of farm structure derived from publicly available data sources at the county level. From model coefficients, we estimated the marginal revenue product of these factors. Results show that nonmarket factors linked with human and social capitals support market performance by contributing to the market value of cow-calf production. These factors operate at scales above the ranch, usually remain hidden, and seldomly are considered in policy decision-making which can lead to policies that inadvertently hamper or eliminate these positive externalities. [ABSTRACT FROM AUTHOR]

China's sewage treatment standards have been gradually improving, yet there is a widening gap between sewage treatment fees and actual costs. This discrepancy, where the fees for sewage treatment are lower than the actual operational expenses, poses a significant bottleneck to the sustainable development of China's sewage treatment industry. As a core aspect of environmental economic policies, sewage treatment fees are pivotal in regulating water pollution emissions and addressing water resource shortages. Currently, there are major issues with sewage treatment fees, including an incomplete pricing system, insufficient fees, unclear fee distribution, and a heavy reliance on local finances. These problems impede systematic planning, diminish management efficiency, and hinder the sustainable development of the sewage treatment industry. Thus, future research efforts should prioritize the establishment of a pricing mechanism that comprehensively covers the full cost of sewage treatment. This article presents a concise summary and review of the current situation, types of fee collection, cost accounting methodologies, challenges, and proposed countermeasures for sewage treatment fees, and could serve as a relevant reference for future research on sewage treatment fees. By comprehensively addressing these issues, the sewage treatment industry would progress towards healthier and more sustainable development, ultimately achieving the goal of green growth. [ABSTRACT FROM AUTHOR]

This paper focuses on the integration of Material Flow Cost Accounting (MFCA) and Life Cycle Assessment (LCA) or Carbon Footprint (CFP), a Carbon Management Accounting (CMA) method that can incentivize firms to reduce carbon. A literature review was conducted to identify the decision-making situations and limitations that MFCA and LCA (CFP) integration models can support. Twenty-one previous literatures were collected and three types of MFCA and LCA (CFP) integration methods were identified: collaborative, product-based partial integration, and process-based partial integration. Next, the collected prior literature was analyzed based on the CMA decision-making framework proposed and some issues were identified. The common challenge of the three existing integrated models is that they can only provide short-term and past-oriented information. It is difficult to provide incentives for carbon reduction because it does not show the relationship between the physical information of carbon emissions and the cost information. It is also difficult to encourage management to make long-term decisions on green procurement, capital investment, environmentally conscious product design, etc. Another common issue is that the use of MFCA tends to focus on the carbon emissions of material losses rather than all the carbon emissions carried by materials, which may impede product development and capital investment with zero or low carbon emissions in mind. This may inhibit product development and capital investment in consideration of zero carbon and low carbon emissions. The quality of LCA (CFP) information to support internal corporate decision-making is still lower than that of MFCA. Finally, another issue is how to share the information from MFCA among supply chains to extend the process-based partially integrated model to the supply chain. [ABSTRACT FROM AUTHOR]

The Yale Animal Resource Cost and Benchmarking survey, conducted in United States (US) academic animal research/resource centres (ARC), was modified to capture similar information in European Union (EU) (including the non-EU countries Switzerland and the United Kingdom) academic ARCs, who are members of the League of European Research Universities (LERU). Participating institutions came from Denmark, England, Finland, France, Germany, Ireland, Italy, Netherlands, Scotland, Spain and Switzerland. Survey data analysis suggests that (a) per diem rates have similar compositions in LERU and US programs, with >50% of the rates dedicated to recovering salary and fringe, followed by supplies (∼25%), facility costs (∼10%) and other expenses (∼15%); (b) ∼60% of US and LERU programs under-recover mouse care costs; (c) on average, LERU programs have a small positive net-operating balance, while US programs average a large deficit; (d) in LERU programs <50% of institutions fund the animal program deficit, while in US programs almost 100% of such deficits are covered by the institution; and (e) when setting per diem rates, both US and LERU programs rank cost accounting as the most influential factor. Both US and LERU programs are reluctant to raise per diem rates to the extent required to recover costs and, thus, continue to under-recover costs, resulting in the animal program being 'caught in the middle' between the competing financial challenges of investigator 'affordability' and the animal program's fiduciary responsibility to the institution. [ABSTRACT FROM AUTHOR]

Purpose: The aim of the article is to discuss the most important aspects related to the management of the project of implementing the cost accounting standard in hospitals in Poland. A properly implemented standard is to enable the support of management processes and proper financial management in the health care system at the macro level as well as at the level of the healthcare entity. The first period of operation of these regulations is an opportunity to take stock in this respect. Design/methodology/approach: The research was conducted by using a survey questionnaire. On the basis of the questionnaire survey in 52 hospitals in Poland. The obtained test results were subjected to the basic statistical analyses. Findings: On the basis of the analyses of the results of empirical research, recommendations were formulated regarding the principles of implementation of the cost accounting standard in hospitals and the directions of its effective use in management processes in the future. Research limitations/implications: The utilization of survey research is associated with the presence of subjectivity in assessments by respondents. Originality/value: The article presents important recommendations for health care managers on projects to implement the new cost accounting standard in health care entities in Poland. [ABSTRACT FROM AUTHOR]

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We argue that contracting with the federal government involves significant proprietary information cost due to regulations requiring contractors to provide proprietary information, which may become available to outsiders via Freedom of Information Act (FOIA) requests. We provide evidence by showing that firms become more willing to bid for government contracts after a recent Supreme Court ruling on FOIA (Food Marketing Institute v. Argus Leader Media) that improved information protection for contractors and that this effect strengthens when the contracts entail higher proprietary information cost for contractors. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: K4; M4. [ABSTRACT FROM AUTHOR]

Motivation: The main source of the health system's problems is primarily the limited financial resources available within the system, but its efficiency is also affected by the not fully effective management of these resources. A solution to support management processes in terms of financial management is the introduced Regulation of the Minister of Health of 26 October 2020 on recommendations on the standard of cost accounting at healthcare providers. Proper implementation of this recommendation is a challenge for healthcare entities in Poland. Aim: The aim of the article is to identify key success factors related to the management of the project to implement a cost accounting standard in hospitals in Poland. A properly implemented standard is to enable support of management processes and proper financial management in the health care system at the macro level, as well as at the level of the medical entity. The first period of functioning of these regulations is an opportunity to carry out a summary in this respect. The main determinants in this area include the level of staff education, the quality of the IT system, the use of expert knowledge, training support, and the relationship between medical staff and administrative staff. Results: The research was conducted by using a survey questionnaire. On the basis of the questionnaire survey in 52 hospitals in Poland, statistical analysis was performed using basic descriptive statistics and regression analysis, which enabled the identification of key success factors for the management of the project to implement the cost accounting standard. On the basis of the analyses carried out, recommendations were made on the principles of implementing the cost accounting standard in hospitals and the directions for its effective use in management processes in the future. [ABSTRACT FROM AUTHOR]