Thematische Bibliographien / Cost calculation methods / Zeitschriftenartikel
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Zeitschriftenartikel zum Thema „Cost calculation methods“

Autor: Grafiati
Veröffentlicht am 28. Juni 2021
Zuletzt aktualisiert am 13. Februar 2022

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1

Spatayeva, Saule B. "Cost Accounting Methods and Calculation Agricultural Products` Cost." European Researcher 93, no. 4 (2015): 290–97. http://dx.doi.org/10.13187/er.2015.93.290.

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2

Gigi, Ion-Trifoi. "Cost Calculation Methods In Mining Industry." Annales Universitatis Apulensis Series Oeconomica 1, no. 8 (2006): 75–80. http://dx.doi.org/10.29302/oeconomica.2006.8.1.14.

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3

Dmitrenko, Alla, Galyna Lebedyk, and Mykola Nesterenko. "Product Cost Calculation Methods in Construction." International Journal of Engineering & Technology 7, no. 3.2 (2018): 6. http://dx.doi.org/10.14419/ijet.v7i3.2.14367.

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The order of accounting and features of the methodology of cost expenditures at the concrete enterprises of the field was studied and it has been found out the fact that in the practical activity of the enterprise, they tend to apply the normative method of cost expenditures accounting. It has been conducted a detailed research of enterprises which use the normative method of cost expenditure accounting, and the calculation of the planned cost price. In addition, given advantages of the normative method of cost expenditure accounting have two functions: it provides the operational control over
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Alborov, Rolan Arkhipovich, Ekaterina Leonidovna Mosunova, Elena Vyacheslavovna Zakharova, and Gregory Rolanovich Alborov. "Determination of cost accounting objects, calculation and improving the calculation of product cost in agriculture." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 4 (April 1, 2021): 30–39. http://dx.doi.org/10.33920/sel-11-2104-03.

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The article deals with the problems of calculating the cost of agricultural products in crop and livestock production, associated with the methods of production accounting and management accounting systems for production facilities used in practice by agricultural organizations. Variants of definition (selection) of cost accounting objects, objects of calculation of the first order and objects of calculation of the second order are proposed. Conceptual models for the distribution of costs between the objects of the first-order calculation, the objects of the second-order calculation and the ca
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Kovács, György. "First Cost Calculation Methods for Road Freight Transport Activity." Transport and Telecommunication Journal 18, no. 2 (2017): 107–17. http://dx.doi.org/10.1515/ttj-2017-0010.

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Abstract The transport activity is one of the most expensive processes in the supply chain. Forwarding and transport companies focuses on the optimization of transportation and the reduction of transport costs. The goal of this study is to develop a method which calculate the first (prime) cost of a given transport task more precisely than the state of the art practices. In practice the calculation of transport fee depends on the individual estimation methods of the transport managers, which could result losses for the company. In this study the elaborated calculation method for total first co
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Susanti, Irriene Indah, and Dega` Setyawan Hadi. "Comparative Analysis Methods Fullslab Precast Erection of Cost and Time." Journal of World Conference (JWC) 2, no. 2 (2020): 81–91. http://dx.doi.org/10.29138/prd.v2i2.217.

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The Indonesian government stepped up infrastructure projects in the country for logistical and economic equality equalization, infrastructure in the form of a Freeway. This study aimed to analyze and compare the costs, timing, and precise method in Fullslab Precast erection work on 1 module. The data used are primary and secondary. Using the method of removal/erection with heavy equipment cranes. For the calculation of comparative analysis is obtained by analysis of the cost and time analysis. Field observations, and direct cost analysis calculation, and not directly into the calculations that
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McCarthy, Claudine. "Gain insight into cost-of-attendance calculation, methods." College Athletics and the Law 12, no. 6 (2015): 4. http://dx.doi.org/10.1002/catl.30117.

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8

Dobysheva, Tatiana, and Ekaterina Gladkova. "Improvement of methods for determining the cost of design documentation in construction." MATEC Web of Conferences 212 (2018): 09005. http://dx.doi.org/10.1051/matecconf/201821209005.

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The problems of definition of the cost of design in construction are considered in the article. The existing regulatory documentation for determining the value of construction products on the territory of the Russian Federation is analyzed. A comparative analysis of the currently used methods for calculating the cost of designing is executed. The advantages and disadvantages of each method are considered, and the necessity of transformations in the sphere of determining the cost of design works is substantiated. The ways of increasing accuracy of calculation of the cost of design in constructi
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Bozgulova, Nazym, Rimma Parmanova, Maira Abenova, Tatyana Ivanyuk, and Vassiliy Aryshev. "Calculation methods for cost management in the construction industry." Entrepreneurship and Sustainability Issues 7, no. 2 (2019): 1450–61. http://dx.doi.org/10.9770/jesi.2019.7.2(46).

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10

Perrier, Nathalie, Robert Pellerin, and Rémi Trudeau. "Claim Management-Impact Cost Calculation Methods in Project Management." Engineering Management Reviews 6, no. 1 (2017): 27. http://dx.doi.org/10.14355/emr.2017.0601.004.

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Morozovskiy, Pavel, Denis Muradov, Anastasia Udalova, Natalia Samosudova, and Dmitriy Spitsov. "Cost effectiveness indicators of residential complex construction project." E3S Web of Conferences 91 (2019): 08060. http://dx.doi.org/10.1051/e3sconf/20199108060.

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The article presents the variant of optimization of the project of construction of a residential complex. The study includes the decomposition of the complex into specialized types of work, the preparation of matrices of the works’ volumes, the calculation of the duration of construction, the calculation of methods of organization of work in different order, the calculations of the estimated cost of objects. A qualitative risk analysis of the project was carried out.
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Bondariev, S. I. "Optimization methods of operating costs on road transport in international transportation." Naukovij žurnal «Tehnìka ta energetika» 11, no. 3 (2020): 129–33. http://dx.doi.org/10.31548/machenergy2020.03.129.

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Transport processes research are closely related to the economic and operational performance of road transport. During planning road transportation, the most important factor is the transport services cost. Known fact that most of the transportation costs are car fuel. The share of car fuel in the transport tariff cost can be 25-50% (depending on the working conditions of vehicles). Therefore, research that is associated with improving the vehicles efficiency by reducing variable costs is appropriate and relevant. The article presents the results of research on the planning of transport proces
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Martynov, V., O. Martynova, S. Makarova, and O. Vietokh. "METHOD FOR CALCULATING THE COMPOSITION OF CELLULAR CONCRETE." Bulletin of Odessa State Academy of Civil Engineering and Architecture, no. 83 (June 4, 2021): 77–85. http://dx.doi.org/10.31650/2415-377x-2021-83-77-85.

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The analysis of existing methods for calculating concrete compositions was carried out. The characteristics and sequence of the calculation-experimental and experimental-calculation methods for the selection of concrete compositions are provided. The advantages and disadvantages of each of the methods are described. These methods are generalized by the general systemic cycle PDCA (Deming cycle), which is determined by the sequence of actions: P (plan) ‒ D (do) ‒ C (check) ‒ A (Action). It was established that for calculating the compositions of the cellular method there is no universal method,
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Kamasih, Jimmy, David P. E. Saerang, and Lidya Mawikere. "ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE TRADISIONAL DAN ACTIVITY BASED COSTING (ABC) PADA UD. CELLA CAKE DAN BAKERY MANADO." ACCOUNTABILITY 4, no. 2 (2015): 28. http://dx.doi.org/10.32400/ja.10522.4.2.2015.28-40.

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Activity Based Costing System can provide information for the better of cost calculation and can assist management to manage the company efficiently and gain a better understanding on competitive advantages, strengths, and weaknesses of the company. So that with Activity Based Costing can present carefully the information of cost product and accurately to the interests of management and comparing the cost calculation of production by using traditional methods and Activity Based Costing (ABC) at UD. Cella Cake and Bakery Manado. The purpose of this study was to determine the cost calculation of
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15

Marcinekova, Katarina. "Modern methods for the cost management and process improvement integrated in the change management." New Trends and Issues Proceedings on Humanities and Social Sciences 4, no. 10 (2018): 290–97. http://dx.doi.org/10.18844/prosoc.v4i10.3094.

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The process of evaluation and monitoring of changes is difficult. The aim of change implementation is to achieve a positive effect. Adoption of an appropriate method is dependent on many different factors as well as an evaluation of a change influence. In the connection with that it is necessary to deal with process improvement. The utilisation of modern approaches in the Cost Management is really important. The aim of the paper is to show partial results of the primary quantitative research focusing on the Change Management integrated to the area of cost calculation, change effects and proces
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Khoirunnisa, Ni'ma, and Siti Achiria. "Model Perhitungan Biaya Produksi Islami Menggunakan Metode Variable Costing (Studi Kasus Usaha Susu Shi Jeckex Cabang Jogja)." JESI (Jurnal Ekonomi Syariah Indonesia) 9, no. 1 (2019): 9. http://dx.doi.org/10.21927/jesi.2019.9(1).9-19.

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<p><em>Every company is required to run its business very well. The success of a company is very much determined by the accuracy and ability of the leader in managing the company. Production costs are one part of the internal steps that must be taken in increasing efficiency. In Islam there is a classification of costs before calculating production costs because not all funds that come out are calculated as production costs. The company can exercise control over activities that do not add value, which refers to cost control to be effective by applying Variable Coasting methods. Bec
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MALINOVSKAYA, Natal'ya V. "The impact of digitalization and integration processes on the cost accounting in sausage manufacture." International Accounting 22, no. 5 (2021): 490–508. http://dx.doi.org/10.24891/ia.24.5.490.

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Subject. This article explores the impact of integration factors, modern management concepts, as well as digitalization on the most important elements of accounting and calculation tools in sausage production. Objectives. The article aims to identify current factors affecting the organization of cost accounting and choice of methods for calculating the production expenses at meat processing enterprises for sausage production. Methods. The study relies upon analysis and synthesis, comparison, generalization, and abstraction. Results. The article identifies new factors that affect the organizati
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Li, Huihui. "Cost of Capital: Literatures Review about Calculation Methods and Influencing Factors." Journal of Service Science and Management 12, no. 03 (2019): 360–70. http://dx.doi.org/10.4236/jssm.2019.123024.

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19

Ribalko, O. M., I. S. Varlamova, and R. M. Yevtushenko. "EATURES OF IMPROVEMENT OF COST ACCOUNTING METHODS AND PRODUCT ACCOUNTING CALCULATION." Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki 49, no. 1 (2021): 64–70. http://dx.doi.org/10.26661/2414-0287-2021-1-49-12.

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20

Romanova, Anastasiya Alekseevna. "Influence of inter-organizational relations on methods of calculating the cost of production of agricultural organizations." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 9 (September 1, 2020): 13–20. http://dx.doi.org/10.33920/sel-11-2009-02.

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The author’s definition of inter-organizational cooperation, interorganizational management accounting and inter-organizational accounting and analytical system and cost calculation system in the framework of inter-organizational relations is given in the article on the basis of theoretical analysis. The features of calculating the cost of interorganizational cooperation are defined, new accounting practices are described, the advantages of implementing this type of accounting are identified, and possible problem areas are identified.
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Lymar', V. V. "Improving the methods for labor productivity calculation." Economic Analysis: Theory and Practice 16, no. 5 (2020): 920–34. http://dx.doi.org/10.24891/ea.19.5.920.

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Subject. The article addresses the methods for calculating the labor productivity, as their efficient use enables to improve the social and economic development of the society, ensure stable economic growth and competitiveness of national economy. Objectives. The study focuses on identifying and structuring the factors that have an impact on labor productivity growth, analyzing the current methods for labor productivity calculation applied by Russian companies, and developing practical recommendations. Methods. I employ various methods of information gathering and processing, including the ana
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Darno, Darno. "Pengendalain Harga Pokok Produksi Dengan Metode Full Costing Pada “Kerupuk Sari Udang Mbah Oerip-Sidoarjo”." ASSETS : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 3, no. 1 (2019): 40–49. http://dx.doi.org/10.30741/assets.v3i1.366.

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Companies must be able to compete in terms of prices by managing the handling of raw materials, labor and overhaed factories. All three are very important because they directly affect the cost of the product (HPP). UD company Redjo Makmoer Indonesia, is a company that produces crackers. For the determination of production costs and pricing of sales, the company makes a policy on the method of calculating the cost of production. In addition to pricing, also to control the process and reduce the size of the company's production costs. Based on observations for one month the production process, t
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Andri Ikhwana and Saepul. "Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Peci." Jurnal Kalibrasi 15, no. 2 (2017): 72–84. http://dx.doi.org/10.33364/kalibrasi/v.15-2.522.

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This research was conducted in PD. Al-Iman, a business engaged in the production of peciand located in Kp. Ciranyang, Ds. Mekarjaya, Kec. Bayongbong Garut. This study aims to analyzehow the calculation of cost of production is applied. The calculation of the cost of production is usingthe full costing method and the costing variable of the difference between the two methods calculation,and for the determination of the selling price the method used in this research is the cost plus price(cost plus pricing method). The results showed that there are differences in the calculation of cost ofgoods
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Yulianti, Ika, Endah Masrunik, Anam Miftakhul Huda, and Diana Elvianita. "IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP." eBA Journal: Journal Economics, Bussines and Accounting 4, no. 2 (2018): 43–55. http://dx.doi.org/10.32492/eba.v4i2.613.

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This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is m
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Susilo Wijoyo, Yusuf, Sasongko Pramono Hadi, and Sarjiya Sarjiya. "Review Perhitungan Biaya Wheeling (Wheeling Cost Calculation Review)." Jurnal Nasional Teknik Elektro dan Teknologi Informasi 9, no. 1 (2020): 116–22. http://dx.doi.org/10.22146/jnteti.v9i1.114.

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Wheeling is a solution to the complexity of transmission network constructing problem. With the wheeling concept, a power plant owner can deliver electricity to its load without having to construct a transmission network. The owner of the power plant can utilize the transmission network belonging to other entities. The wheeling concept is an interesting thing in terms of increasing current renewable energy penetration. This is due to the construction of the transmission network, which is one of the obstacles in increasing renewable energy penetration. Fairness of wheeling costs is still one im
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Martinah, Martinah, and Muctar Nuhung. "Analisis Penerapan Job Order Costing Method Terhadap Harga Pokok Produksi Untuk Meningkatkan Akurasi Harga Jual Produk Pada Maju Jaya Aluminium Kecamatan Cina Kabupaten Bone." Jurnal Ilmiah Al-Tsarwah 1, no. 2 (2019): 143–62. http://dx.doi.org/10.30863/al-tsarwah.v1i2.260.

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This study aims to compare the cost of the 2M CA type of storefront production that has been applied in Forward Jaya Aluminum by calculating the production cost principle using the job order costing method. Data is collected through observation, interviews, and documentation. Furthermore, the data is analyzed using qualitative methods. While the calculation method used in this study is the method of job order costing or the cost of the order. The results of the study found that the calculation of the cost of production of type 2 M CA storefront was IDR 1,300,000 with a set profit rate of 19.6%
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Nikolaevna Gerasimova, Larisa, and . "Construction: Innovative Approach to Cost Accounting." International Journal of Engineering & Technology 7, no. 4.38 (2018): 195. http://dx.doi.org/10.14419/ijet.v7i4.38.24440.

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Based on the study of existing methods of cost accounting, this paper examines the innovative approach to the calculation of products.The article shows that at the time of the decision on investing in a business project related to the development and construction of a new facility, it is advisable to use the target-costing methodology to forecast the cost of a product. For this purpose, when calculating the cost of a product, it is necessary to consider the market research indicators and the values of cost drivers.The author gives an example of using the “target-costing” method in a constructi
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Lou, Wen, Ruofan Pi, Hui Wang, and Yuan Ju. "Low-cost similarity calculation on ontology fusion in knowledge bases." Journal of Information Science 46, no. 6 (2019): 823–36. http://dx.doi.org/10.1177/0165551519870456.

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Ontology fusion in knowledge bases has become less easy, due to the massive capacity involved in the process of semantic similarity calculation. Many similarity calculation methods have been developed, although they are hardly united. This article contributes a low-cost similarity calculation method for ontology fusion, based on the inspiration of binary metrics, with the aim of reducing the size of similarity calculations both spatially and logically. By introducing the definitions of a heterogeneous ontology, entities of ontologies and rules of ontology fusion on the basis of concept fusion
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Anikin, А. S., and R. V. Nekrasov. "INDIRECT METHODS OF NUTRIENTS DETERMINATION IN FEED STUFF FOR DIARY CATTLE, SHEEP AND PIGS." Vestnik of Ulyanovsk state agricultural academy, no. 2 (50) (June 8, 2020): 193–200. http://dx.doi.org/10.18286/1816-4501-2020-2-193-200.

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We considered the question of demand parameters correspondence in feedstuff nutrition of separate groups of animals to parameters of feedstuff nutrition and possibility of their determination in feedstuff. For comparison we chose methods of determination of feedstuff chemical composition during zootechnic analysis, actual data of feedstuff nutrition on a database and estimate indicators of feedstuff chemical composition. Under factory conditions it is practically impossible to make full zootechnic feed analysis of diet according to specified parameters on grounds of analysis cost, laboratory o
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Chernegov, Nikolay, Alexander Tatochenko, Irina Tatochenko, Taisiya Ryabova, and Larisa Poletaeva. "Development of the production cost calculating method in complex industries of the agro-industrial complex." E3S Web of Conferences 273 (2021): 08063. http://dx.doi.org/10.1051/e3sconf/202127308063.

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This study solves the most important economic problem of developing a method for calculating the cost of each type of product in complex and multi-product industries. The performed analysis of the current legislation and the methods used for calculating the cost has led to the conclusion that today the solution to this problem has no scientific justification. The authors carried out a systematic development of procedures that allow building a scientific idea using objective information. It is implemented in the study by means of appropriate techniques and the construction of an economic and ma
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Choi, Jaehyun. "Road User Costs for Highway Construction Projects Involving a Lane Closure." Sustainability 12, no. 8 (2020): 3084. http://dx.doi.org/10.3390/su12083084.

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While for years most American State Highway Agencies (SHAs) have performed Road User Cost (RUC) calculations, no uniformity from state to state has been established. There is scant research available that documents the testing and validation of existing RUC calculation methods for highway rehabilitation projects. Especially scarce are studies addressing the unique problem of accurately calculating RUC in the event of lane closures. This research addresses this problem by describing and comparing two methods of making such calculations: A manual method developed by the Texas Transportation Inst
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Telichenko, Valeriy, Vladimir Rimshin, and Ekaterina Kuzina. "Methods for calculating the reinforcement of concrete slabs with carbon composite materials based on the finite element model." MATEC Web of Conferences 251 (2018): 04061. http://dx.doi.org/10.1051/matecconf/201825104061.

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In this article, a method is proposed for calculating the reinforcement of concrete ceiling slabs with carbon composite materials based on the finite element model in the computer program SCAD Office PC. This method allows the most complete and accurate representation to be obtained of the structure stress-strain state before and after reinforcement with composite materials. Therefore, it allows high-quality designing and reduces the cost conducting calculations and tests on a large scale. The design values are taken from the initial data, and include conclusions based on the results of analys
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Erena, Irma Nadia, and Engelwati Gani. "Comparative Analysis Of Conventional Method With Activity Based Costing In PT Mulia Sejati Gallery." Winners 17, no. 2 (2016): 133. http://dx.doi.org/10.21512/tw.v17i2.1973.

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The goal of this research was to provide readers the information about the calculation methods, both traditional and activity-based costing in the application of the cost of production. The method used in this research was the qualitative method. The analysis was done by calculating the amount of the production cost using the traditional system and the magnitude of the production cost when using the activity-based costing system. The amount of each acquisition was then performed into data analysis. The results achieved are massive distortion between the calculations using traditional systems a
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Chajec, Wojciech. "Comparison of flutter calculation methods based on ground vibration test result." Aircraft Engineering and Aerospace Technology 91, no. 3 (2019): 466–76. http://dx.doi.org/10.1108/aeat-03-2018-0102.

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PurposeA low-cost but credible method of low-subsonic flutter analysis based on ground vibration test (GVT) results is presented. The purpose of this paper is a comparison of two methods of immediate flutter problem solution: JG2 – low cost software based on the strip theory in aerodynamics (STA) and V-g method of the flutter problem solution and ZAERO I commercial software with doublet lattice method (DLM) aerodynamic model and G method of the flutter problem solution. In both cases, the same sets of measured normal modes are used. Design/methodology/approachBefore flutter computation, resona
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Wahyuningsih, Sri. "SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG PENENTUAN HARGA POKOK PRODUKSI BERBASIS CLIENT SERVER." JURNAL TEKNOLOGI INFORMASI DAN KOMUNIKASI 10, no. 1 (2020): 53–58. http://dx.doi.org/10.51903/jtikp.v10i1.145.

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Abstract Accounting information systems are needed by companies, because they help a lot, in the effectiveness and efficiency of business problems. Determination and calculation of cost of production is a very important thing to know the production costs incurred as well as the benefits to be obtained. PT. Barokah Sejahtera is a company engaged in wall paint products, where in its products depends on the policy of determining and calculating factory overhead costs, if factory overhead costs are the dominant cost, then allocation based on volume will cause errors in determining cost of producti
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Bokor, Zoltán. "Elaborating Cost and Performance Management Methods in Transport." PROMET - Traffic&Transportation 21, no. 3 (2012): 217–24. http://dx.doi.org/10.7307/ptt.v21i3.228.

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Transport companies are facing management problems of enhancing operation efficiency at limited resources. The decision-making procedures applicable to solve such problems can be made more reliable if relevant information on basic components of business or technology processes are available. This information base can be produced by using cost and performance management methods combining financial and technology system parameters. The paper aims at summarising the research results conducted in the field of developing cost and performance controlling tools using this approach for the case of dif
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Grigoryev, V. V. "Specifics of the Discount Rate Calculaton in the Business Valuation." Economics, taxes & law 11, no. 3 (2018): 83–88. http://dx.doi.org/10.26794/1999-849x-2018-11-3-83-88.

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The paper examines two main methods of the discount rate calculation for business valuation: cumulative and weighted average capital cost (WACC), discloses the importance of business valuation for improving the business activity of a company, proposes the principles of the discount rate calculation, examines ways to determine additional risks in the implementation of the cumulative method, and analyzes the costs of the equity and borrowed capital in the implementation of the WACC method. The purpose of the research was to perform a comprehensive analysis of the methods for calculating cash flo
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YUKLASOVA, A. V. "METHODOLOGY FOR ASSESSING INNOVATION ACTIVITY BASED ON LATENT RESERVES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6, no. 12 (2020): 24–29. http://dx.doi.org/10.36871/ek.up.p.r.2020.12.06.004.

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In the article, based on the results of the analysis of methods for assessing the latent reserves of innovative activity of enterprises, their shortcomings are revealed, namely: complexity, labor intensity, subjectivity in the formation of results; high cost of software products that make it possible to facilitate calculations. Therefore, the prospects for further research are the creation of a methodology for calculating latent reserves in the implementation of the concept of sustainable development of innovative activity of an enterprise, which will be publicly available for ease of calculat
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Meldona, Meldona, and Zelvi Rhizqa Prayudasari. "PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE ACTIVITYBASED COSTING (ABC) UNTUK PENINGKATAN KEUNGGULAN KOMPETITIF PADA PT INKA (PERSERO) MADIUN." IQTISHODUNA 9, no. 2 (2013): 164–75. http://dx.doi.org/10.18860/iq.v9i2.3566.

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The purposes of this research are to analyze the comparison of cost of goods manufacture by usingtraditional and ABC methods, and to analyze the advantage of their application in calculating the cost ofgoods manufacture to increase the competitive advantage at PT INKA (Persero) Madiun. This research is aqualitative research with descriptive method. The analysis result shows that PT INKA (Persero) Madiuncalculates direct hours of the employees as the basis of determining the overhead cost of each product. Byusing traditional method, the cost of goods manufactures of Economy Class Train (K3) AC
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Kuvaldina, T., and O. Zhaltyrova. "Accounting information when calculating the cost of production of an industrial enterprise as an element of cost management." Bulletin of the Innovative University of Eurasia 81, no. 1 (2021): 86–95. http://dx.doi.org/10.37788/2021-1/86-95.

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The data of calculating the actual cost of production are widely used in production management at industrial enterprises, to monitor compliance with the standard cost of production adopted by the enterprise, to identify ways to optimize labor costs and material resources. The level of cost depends on the activity of an industrial enterprise in a market economy: the amount of profitability, the economic efficiency of its activities. The choice of the method of cost accounting and calculating the cost of production depends on the specifics of the technology and organization of production, as wel
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Podgornovs, Andrejs, and Antons Sipovichs. "Electromechanical Battery EMB Mass Minimization taking into Account its Electrical Machines Rotor Energy." Electrical, Control and Communication Engineering 7, no. 1 (2014): 5–10. http://dx.doi.org/10.1515/ecce-2014-0017.

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Abstract In this paper the electromechanical battery (EMB) with synchronous machine is described. Theoretically, if electrical machines rotor stored energy is known, it is possible to reduce the flywheel mass of electromechanical battery. For example, the efficiency of energy recovery (kilowatt-hours out versus kilowatthours in) in nowadays appliances exceeds 95 % which is considerably better than of any electrochemical battery, such as lead-acid battery. For the rotor stored energy amount calculation, it is necessary to find all geometrical dimensions of the electrical machine. To achieve thi
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Guo, Rui, and Sheng Le Cao. "Study on Calculation Methods of Agricultural Water Supply Cost in the Plain Irrigation Area of the Yellow River." Applied Mechanics and Materials 212-213 (October 2012): 498–501. http://dx.doi.org/10.4028/www.scientific.net/amm.212-213.498.

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Scientific and reasonable water price is the foundation of beneficial operation of water supply project, and water pricing is on the basis of per cubic meter water supply cost. According to characteristics of water supply project in the plain irrigation area of the Yellow River, a research on calculation methods of agricultural water supply cost is made. Calculation formulas of project lines are put forward and an example was given.
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Bao, Hai, Xiang Yu Zhang, Gang Liu, and Ling Wang. "The Effect of the Accuracy of Reactive Power Measurement on Transmission Node Cost." Advanced Materials Research 816-817 (September 2013): 598–601. http://dx.doi.org/10.4028/www.scientific.net/amr.816-817.598.

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Power flow calculation is the fundamental of cost analysis of transmission node. In traditional methods, the rationality of the cost analysis is of more concern than the accuracy of the power flow calculation’s results. This paper starts from the reactive data that being used for power flow calculation, expatiate that the method of present reactive power data measurement is inaccurate and explains why it is inaccurate. What reactive power would do to node cost analysis and why it could do so are analyzed considering cost analysis of transmission node. At last, an example of IEEE 9 is used. And
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Chen, Yaqian, Jiangfeng She, Xingong Li, Shuhua Zhang, and Junzhong Tan. "Accurate and Efficient Calculation of Three-Dimensional Cost Distance." ISPRS International Journal of Geo-Information 9, no. 6 (2020): 353. http://dx.doi.org/10.3390/ijgi9060353.

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Cost distance is one of the fundamental functions in geographical information systems (GISs). 3D cost distance function makes the analysis of movement in 3D frictions possible. In this paper, we propose an algorithm and efficient data structures to accurately calculate the cost distance in discrete 3D space. Specifically, Dijkstra’s algorithm is used to calculate the least cost between initial voxels and all the other voxels in 3D space. During the calculation, unnecessary bends along the travel path are constantly corrected to retain the accurate least cost. Our results show that the proposed
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Alvin, Matthew D., Jacob A. Miller, Daniel Lubelski, et al. "Variations in cost calculations in spine surgery cost-effectiveness research." Neurosurgical Focus 36, no. 6 (2014): E1. http://dx.doi.org/10.3171/2014.3.focus1447.

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Object Cost-effectiveness research in spine surgery has been a prominent focus over the last decade. However, there has yet to be a standardized method developed for calculation of costs in such studies. This lack of a standardized costing methodology may lead to conflicting conclusions on the cost-effectiveness of an intervention for a specific diagnosis. The primary objective of this study was to systematically review all cost-effectiveness studies published on spine surgery and compare and contrast various costing methodologies used. Methods The authors performed a systematic review of the
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Карамышев and Anton Karamyshev. "MULTICYCLE PRINCIPLE OF ATTRIBUTING THE COST OF SUPPORTING BUSINESS PROCESSES TO COMMODITY PRODUCTION COST IN LARGE INDUSTRIAL ENTERPRISES." Bulletin of Belgorod State Technological University named after. V. G. Shukhov 2, no. 1 (2016): 195–200. http://dx.doi.org/10.12737/23352.

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The cost of supporting business processes in industrial enterprises is equal to 15 to 35 percent of its total costs. The process management technology offers new principles for attributing these costs to the costs of goods manufactured. However, the existing attributing methods do not take into account complex relationships between business processes of an enterprise and the problem of closed cycles appearance during allocation of the costs of supporting business processes. Use of the offered multicycle principle of attributing the costs of supporting business processes to commodity production
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Pataky, J. "Methodological aspects of an improvement of calculation information system in agricultural companies ." Agricultural Economics (Zemědělská ekonomika) 48, No. 3 (2012): 130–33. http://dx.doi.org/10.17221/5461-agricecon.

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Phenomenalistic data of the development of prime costs in agriculture-oriented companies inSlovakia indicate  that they have considerably increased in the main production, intracompany services and the company as a whole. Therefore, the management of a company has to apply an economic approach to cost management. Recommendations to build up a control structure of the cost system in the agricultural primary production are presented and its rational connection with actual costing, which uses algorithms of unconventional calculation methods, is analysed. In the cost system control struct
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Vidale, John E., and Heidi Houston. "Rapid calculation of seismic amplitudes." GEOPHYSICS 55, no. 11 (1990): 1504–7. http://dx.doi.org/10.1190/1.1442798.

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The ability to calculate traveltimes and amplitudes of seismic waves is useful for many reflection seismology applications such as migration and tomography. Traditionally, ray tracing (C⁁erveny et al., 1977; Julian, 1977), paraxial methods (Claerbout, 1971), or full‐wave methods (Alterman and Karal, 1968) are used for such calculations. These methods have in common considerable computational expense. Recently, Vidale (1988, 1990a) presented two‐dimensional and three‐dimensional methods to efficiently compute traveltimes of the first arrivals to every point in a regularly spaced grid of points,
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Long, Chen, Xia Xintao, Zheng Haotian, and Qiu Ming. "Friction Torque Behavior as a Function of Actual Contact Angle in Four-point-contact Ball Bearing." Applied Mathematics and Nonlinear Sciences 1, no. 1 (2016): 53–64. http://dx.doi.org/10.21042/amns.2016.1.00005.

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AbstractThe friction is a key factor of rolling bearing performance, especially for those precision transmission fields. All the top rolling bearing manufactures provide their calculating models on friction torque. However, there is great difference between the calculation result and measured value. Two calculation methods on friction torque of four-point-contact ball bearing, considered different factors involving the calculation, are compared and researched for discovering the key influence factor. A specific test is development to verify the theoretical analysis and a precision control meth
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Hofbauer, Florian, and Lisa-Maria Putz. "External Costs in Inland Waterway Transport: An Analysis of External Cost Categories and Calculation Methods." Sustainability 12, no. 14 (2020): 5874. http://dx.doi.org/10.3390/su12145874.

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Sustainable transport, such as using inland waterway transport (IWT), represents a major pillar of the European Green Deal to reduce global warming. To evaluate the different inland transport modes (road, rail, IWT), it is crucial to know the external costs of these modes. The goal of this paper is a critical review of external cost categories (e.g., accidents, noise, emissions) and external cost calculation methods of IWT to provide ideas for future research. We identified 13 relevant papers in a literature review dealing with external costs of IWT. In a meta-analysis, the papers were assigne
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