In February, I reported on the financial results for the major players in the Latin American region, and noted that signs of an economic recovery were showing. (See “The Latin American Business Report,” CGI, February 2010, pp. 44–46.) This article presents an economic...
Within the US merchant carbon dioxide (CO2) market, changes to patterns in CO2 sourcing and changes in demand regionally, continued to reshape the business in 2009 as they have over the past five-plus years (see “Carbon Dioxide — A Market on the...
This report examines the financial results for the major players in the Latin American Region up to September of 2009. Business in Latin America, similar to the rest of the world, showed the effects of the reduced economic activity that...
Many of you probably remember the old Midas commercials where the mechanic says to a distraught looking customer, “You can pay me now … or you can pay me later,” suggesting to the customer that deferring the current repairs will...
The Middle East is a region that remains an investment target for major gas companies and regional players alike, despite a significant downturn in mature gas markets elsewhere. In the Middle East, investment in oil and gas segments, and in...
This report, our fourth in a series of articles on activity based business analysis and performance for US gases and welding distributors, examines distribution costs and improving distribution efficiency through Activity Based Costing (ABC).
After an exceptionally good 2008, first quarter 2009 results of the main industrial gas companies in Latin America began to show the effect of the global slowdown in the region, and the exchange rate variations that followed.
This article examines Activity Based Accounting (ABA) for industrial gas distributors. In its broadest terms, ABA involves identifying profitability drivers, including those for revenues and costs, and assigning them to specific physical and business activities.
