Search Results - "indirect costs"

The paper describes the issues of improving the grouping and rearrangement of indirect costs of industrial companies, as well as their attribution to the production costs (works, services). Structural classification is one of the most urgent problems of accounting and calculation activities. This sy...

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Aim: to assess the socio-economic burden of smoking in the Russian Federation for 2017.Materials and methods. The socio-economic burden was calculated and extrapolated to the entire population of smokers in Russia and then compared with equal sized populations of quitters and non-smokers.Results. In...

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Objectives: To determine the clinical and economical effectiveness of influenza and pneumococcal vaccination in working adults without occupational exposures on respiratory diseases from an employer’s perspective. Methods. The study involved about 2,000 employees of the Joint Stock Company «Russian...

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Aim. A systematic review of studies on pulmonary hypertension (PH) cost estimates.Material and methods. A systematic literature search was performed for studies assessing the cost of PH published up to November 30, 2023. The search was carried out in the PubMed/MEDLINE, EMBACE databases for publicat...

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Aim. To estimate the economic damage by acute coronary syndrome (ACS) in Russia in 2006-2009. Material and Methods. Direct costs and economic losses associated with ACS were estimated. The structure of direct costs includes the costs of hospitalization, medical emergencies, out-patient visits, high-...

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The calculation of aircraft cost is stated necessary to assess the economic feasibility of their operation, as well as in agriculture, the possibility of acquiring new ones, and to justify air transportation tariffs. (Research purpose) The research purpose is to substantiate the methodology and calc...

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The article is devoted to the issues of determining the magnitude of the dependence of ratio of indirect costs and other expenses on ordinary activities to variable expenses in order to calculate the cost of 1 km of the public vehicle. The necessary correction, based on the results of the approbatio...

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Background. Epilepsy underdiagnosis in Russia, population aging, innovative drugs and expensive treatment regimens, the introduction of additional and alternative methods such as neurosurgery, annually increase the cost for treatment of epilepsy patients. In this regard, an issue of maximizing benef...

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the concept of the relations between public health and national economy has appeared long time ago, but the development of quantitative methods started only in the middle of the XXth century. Until now there are no uninamioulsly accepted methods and approaches for this type of research. The cost of...

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The growing prevalence of chronic depressive disorders among the working-age population represents a serious and increasingly costly challenge for the economy. This study aims to assess the economic burden of depressive disorders in this group, taking into account spatial variation across functional...

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The article proposes the classification of indirect costs of road construction in order to create an effective system of accounting and allocation of indirect costs. Thus, the term indirect costs is defined more concretely. The article deals with the existing control system indirect costs and classi...

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Background. Studies of the economic impact of disease on society or the social and economic burden, known as developmental disease cost analysis, are equivalent to public health epidemiological studies. Spinal muscular atrophy (SMA) has significant social and economic burden according to various stu...

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The article presents the results of the research, the aim of which was to study the features and problems of regulations and accounting of general production expenses in organizations performing R&D work (hereinafter-referred to as scientific organizations) under long-term contracts. Due to...

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Background. The incidence of generalized meningococcal infection (GFMI) is increasing in the Russian Federation. However, meningococcal infection (MI) excludes into the National Immunization Program (NIP) yet. The burden of calculating GFMI as a function of disease severity is important for understa...

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The aim of the study was to estimate the economic damage by COPD, including direct medical and non-medical costs and indirect costs associated with premature deaths of working-age individuals.Materials and methods. First, estimation of the economic COPD burden in Astrakhan region (AR) was carried ou...

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The article carries out a critical analysis of the traditional approach to costing. The paper reveals the problem of distortion of the cost of manufactured products from the point of view of making management decisions. The authors justify the expediency of using the ABC system for accounting and di...

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The paper discusses the Russian features of management accounting of production costs in medium and small enterprises, which being properly organized and functioning, provide an opportunity to use information the performance improving of the organization. Its multi-variance, enshrined in domestic ac...

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Background: Tuberculosis (TB) is one of the leading causes of death from an infectious agent. Tuberculosis patients often fall into a “poverty medical trap” due to the cost of treatment. The present study aimed to estimate the economic burden of TB in registered patients undergoing treatment under t...

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Currently, the Russian Federation invests heavily in the production of products under the state defense order (hereinafter — SDO). The head executors and executors of the state budget are obliged to ensure separate accounting of the results of financial and economic activities for each state contrac...

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Background. It has been done previously that the main expenditures in diabetes mellitus type 2 (DM2T) not related with glycemia correction, but they are spending on the cardiovascular diseases (CVDs) of DM2T and indirect costs of CVDs in work-aged patients.Objective. Modelling of potential clinical...

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