In the age of a global competition environment, the accurate costing measurement is
important for planning and decision-making. To achieve this goal, contemporary costing …

Life cycle costing (LCC) is the state-of-the-art method to economically evaluate long-term
projects over their life spans. However, uncertainty in long-range planning raises concerns …

Hospital traditional cost accounting systems have inherent limitations that restrict their
usefulness for measuring the exact cost of healthcare services. In this regard, new …

Emergy accounting has existed for decades. Emergy evaluates the donor side contribution
of nature at region or country, macro-level analyses. It has been rarely applied and …

Purpose–The purpose of this paper is to discuss life cycle cost management and highlight
the practical challenges related to collecting adequate data and practicing long‐term cost …

Many researchers have identified the negative impact that accounting methods have on
reported profits as inventories are being rapidly reduced. This research explores the …

The current paper is focused on material resources as a controlling factor in crop production.
It has been found that according to the analysis of crop production expenditures in …

Any model׳ s usefulness depends largely on the accuracy and reliability of its output. Yet,
because all models are imprecise abstractions of reality and because precise input data are …

Many areas of accounting have highly ambiguous due to undefined and inaccurate terms.
Many ambiguities are generated by the human mind. In the field of accounting, these …

In capital-intensive organizations, decisions regarding capital costs play an important role
due to the significant amount of investment required and the expected return on investment …