| Titre : | Allocation of fixed expenses in diversified food manufacturing companies using operational leverage (1999) |
| Auteurs : | I. Ananiadis |
| Type de document : | Article |
| Dans : | Medit (n. 4, 1999/12) |
| Article en page(s) : | p. 56-60 |
| Langues : | Anglais |
| Langues du résumé : | Anglais ; Français |
| Catégories : |
Thésaurus IAMM PECHES ; ABRICOT ; POIRE ; COMPLEXE AGROINDUSTRIEL ; POLITIQUE DES INVESTISSEMENTS ; REPARTITION DES REVENUS |
| Résumé : | This paper examines how diversified firms operated in competitive markets -like the food markets- characterised by a high risk can allocate their fixed expenses in order to increase profitability and to reduce business risk. After an extensive study of alternative methods simple way based on the operational leverage is chosen for the appropriate allocation of fixed expenses over a wide range of products. An example of the application of this method is the case of a food manufacturing company producing canned peaches, apricots and pears is presented to illustrate the proposed allocation of fixed cost |
| Cote : | Demander à l'accueil |
| URL / DOI : | https://newmedit.iamb.it/edizioni_new_medit,229,229,1999,127,695,allocation-of-fixed-expenses-in-diversified-food-manufacturing-companies-using-operational-leverage.htm |
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