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Features

Activity Based Accounting for Distributors

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.



The US Oxygen and Nitrogen Market Update

In this report, we describe the very large and dynamic oxygen and nitrogen business in the US on a macro level from both an historical and a current perspective. This represents a departure from past CryoGas International reports that have focused more on...


The US Argon Market

In this feature, we examine the US Argon Market in 2008 from both a supply and demand perspective, with careful attention paid to activity in the fourth quarter.



The Bottom Line is net profit that is arrived at by subtracting all costs and expenses from revenue. It represents profit for the year and it is usually the last line of an income statement.



Latin American Business Report

OVERALL RESULTS  Favored by the strong growth of the world economy, record high commodity prices, and healthy internal consumption, industrial gas company sales in Latin America grew at double digit rates in the first nine months of 2008. The financial...


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