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  2. Accounting, Auditing & Accountability Journal - Wikipedia

    en.wikipedia.org/wiki/Accounting,_Auditing...

    The Accounting, Auditing & Accountability Journal is a peer-reviewed academic journal covering accounting theory and practice.The journal was established in 1988 and is published by Emerald Group Publishing.

  3. Cost curve - Wikipedia

    en.wikipedia.org/wiki/Cost_curve

    The total cost curve, if non-linear, can represent increasing and diminishing marginal returns.. The short-run total cost (SRTC) and long-run total cost (LRTC) curves are increasing in the quantity of output produced because producing more output requires more labor usage in both the short and long runs, and because in the long run producing more output involves using more of the physical ...

  4. Cost leadership - Wikipedia

    en.wikipedia.org/wiki/Cost_leadership

    In business strategy, cost leadership is a strategy aiming to establish a competitive advantage by having the lowest cost of operation in the industry. [1] Cost leadership is often driven by company efficiency, size, scale, scope and cumulative experience (learning curve).