Absorption vs. Variable Costing: Key Differences Explained

Discover the differences between absorption and variable costing methods, how they impact financial statements, and why GAAP ...
Transport Topics

Trucking Still Squeezed by High Costs and Low Rates

The average cost of operating a truck dipped slightly last year, but marginal costs jumped when the effects of lower fuel costs were excluded, the American Transportation Research Institute said in a ...
Morningstar

Lithium Stocks Are a Buy After Latest Selloff

On Nov. 6, shares of lithium producers Albemarle ALB, Livent LTHM, and SQM SQM fell on a broker downgrade. We see no reason to change our fair value estimates for these companies; we view all three ...
CCJ

Cost of trucking hit record high last year, passes $2/mile for the first time

Trucking expenses climbed to a new high in 2022 for the second year in a row, according to the 2023 update of American Transportation Research Institute's (ATRI) analysis of the operational costs of ...
Supply Chain

Improving Cost Absorption in Private Fleet Transportation

The massive supply chain disruption caused by the pandemic made many organizations rethink their transportation strategy. This has led to an increase in the use of private fleet transportation, as ...
Morningstar

Cost Absorption and Pricing Lift Harley’s Profits, While Hardwire Stage 2 Initiative Advances

Wide-moat Harley-Davidson delivered impressive third-quarter sales and profits, as unit throughput accelerated following the firm’s second-quarter production suspension. Motorcycle sales rose 28% to ...
Crude Oil Prices

U.S. Shale Costs to Soar to $95 per Barrel Within a Decade

Enverus warns U.S. shale is entering a new era of higher costs. Breakevens may rise from ~$70 to as much as $95 per barrel by the mid-2030s as core inventory depletes. Permian shale growth slows while ...