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Advanced Search Results For "OVERHEAD costs"

1 - 10 of 10,062 results for
 "OVERHEAD costs"
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Is R&D Really That Special? A Fixed‐Cost Explanation for the Empirical Patterns of R&D Firms†.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Mar2022, Vol. 39 Issue 1, p721-749. 29p.

Abstract: RÉSUMÉ: La RD est‐elle vraiment si spéciale? Une explication basée sur les coûts fixes des modèles empiriques d'entreprises de RD Cette étude propose une explication de la relation positive entre la RD, les résultats futurs et les rendements boursiers ...

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Stock allocation in a two-echelon distribution system controlled by (s, S) policies.

Publication Type: Academic Journal

Source(s): International Journal of Production Research. Feb2022, Vol. 60 Issue 3, p894-911. 18p. 1 Diagram, 6 Charts, 1 Graph.

Abstract: Stock allocation is an important decision in distribution systems, which determines how the on-hand inventory of an upstream stock is allocated to its immediate downstream stocks if their replenishment orders cannot be fulfilled completely. In the lite...

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Optimising inventory placement in a two-echelon distribution system with fulfillment-time-dependent demand.

Publication Type: Academic Journal

Source(s): International Journal of Production Research. Jan2022, Vol. 60 Issue 1, p48-72. 25p. 1 Color Photograph, 10 Diagrams, 6 Charts.

Abstract: We study a two-echelon, single-product fulfillment system where a regional fulfillment center (FC) replenishes multiple independent local distribution center (LDC) orders within an internal committed resupply leadtime, and LDCs serve end customers with...

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Service Provision in Distribution Channels.

Publication Type: Academic Journal

Source(s): Journal of Marketing Research (JMR); Oct2022, Vol. 59 Issue 5, p926-940, 15p, 1 Chart

Abstract: Copyright of Journal of Marketing Research (JMR) is the property of American Marketing Association 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...

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Debt dynamics with fixed issuance costs.

Publication Type: Academic Journal

Source(s): Journal of Financial Economics. Nov2022, Vol. 146 Issue 2, p385-402. 18p.

Abstract: We investigate equilibrium debt dynamics for a firm that cannot commit to a future debt policy and is subject to a fixed restructuring cost. We formally characterize equilibria when the firm is not required to repurchase outstanding debt prior to issui...

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Frontier-based incentive mechanisms for allocating common revenues or fixed costs.

Publication Type: Academic Journal

Source(s): European Journal of Operational Research. Oct2022, Vol. 302 Issue 1, p294-308. 15p.

Abstract: • Frontier-based mechanisms are proposed to allocate common revenues or fixed costs. • Incentive efficiency measures are conceptualized. • Information asymmetry is considered in allocating common revenues or fixed costs. • Theorems and observations fro...

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Niche vs. central firms: pattern of technology choice and cost-price dynamics in a differentiated oligopoly.

Publication Type: Academic Journal

Source(s): Economics of Innovation & New Technology. Oct2022, Vol. 31 Issue 7, p604-627. 24p.

Abstract: We investigate whether and how positions in the characteristics space influence technological adoption and how price levels are affected; furthermore we assess the effects of policy interventions. In an industry where a central firm competes with two p...

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A branch-and-price algorithm for location-routing problems with pick-up stations in the last-mile distribution system.

Publication Type: Academic Journal

Source(s): European Journal of Operational Research. Dec2022, Vol. 303 Issue 3, p1258-1276. 19p.

Abstract: • A new location-routing problem with pick-up stations (LRP-PS) is proposed. • Two extend models of LRP-PS after relaxing the two strategies are provided. • Some properties of the LRP-PS optimal solution are proved. • A branch-and-price algorithm is de...

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Resource Adjustment Costs, Cost Stickiness, and Value Creation in Mergers and Acquisitions*.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research. Sep2021, Vol. 38 Issue 3, p2264-2301. 38p.

Abstract: RÉSUMÉ: Coûts d'adaptation des ressources, viscosité des coûts et création de valeur dans le cadre des regroupements d'entreprises Les auteurs se demandent si les coûts d'adaptation des ressources — comme ceux de l'installation et de la disposition d'i...

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The effect of economies-of-scale on the performance of lot-sizing heuristics in rolling horizon basis.

Publication Type: Academic Journal

Source(s): International Journal of Production Research. Apr2021, Vol. 59 Issue 8, p2294-2308. 15p. 1 Color Photograph, 8 Charts, 3 Graphs.

Abstract: In this article, we consider the production planning problem in the presence of (dis)economies-of-scale in production costs on a rolling horizon basis with a fixed forecast horizon. We propose variants of three well-known and commonly used heuristics (...

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