Auswahl der wissenschaftlichen Literatur zum Thema „Data bases-overhead costs“

UDK 630*6/.9(497.6) This paper deals with the forestry production cost analyses realised in Federation of B&H. The results of research point out on high differences of production costs between individual forest enterprises, caused by various ways of cost calculation, as well as by various production conditions. Therefore, the data obtained from enterprises are not comparable in whole, and as such, the data could not be used as the bases for calculation of an objective forestry production cost. To effect the activity based costing (e.g. activity of silviculture or forest utilization) is of particular importance. The used methodology is based on traditional costing, which is appropriate only for calculating direct costs, and not adequate to determine overhead (indirect) costs. Regarding these costing methods for calculating costs in forest enterprises, their performed forest activities are not appropriately valued. Today, as overhead costs are of considerable importance, the demand for more accurate costing methods has increased in the field of forest management. ABC (Activity Based Costing) method is a new dimension of cost analysis to record costs for each forest activities, towards objective forest management cost production determined. At the same time, it reveals the necessary costs for each activity, assures the proper layout of overhead costs to the forest activities. On the base of the defined forest activities for realization of forest management goals, as well as forest production capacities, we could understand the forest enterprises ability to achieve the goals and also to pay rent for using forest resources.

Cost estimating and job bidding are among the most complex and time-consuming tasks of landscape professionals. A software package was developed to make cost estimating more accurate and efficient. HORT LAND, computer cost estimator for landscape installation, was developed for IBM compatible PC's using SuperCalc 5 spreadsheet software. The user builds a series of data bases, including an items listing of materials and equipment utilized in his operation along with their associated cost. Then, he defines a series of generic tasks, such as planting a 1-gallon size plant, and refers to the previous items list and associated code numbers for the materials and equipment necessary to install the plant. Once these initial data bases are constructed and saved, the user inputs a plant list, including size and price, then instructs the computer to translate the appropriate data from the initial data bases to arrive at a detailed listing of costs. The program then computes direct job cost and bid price, including overhead and profit.

Recently, there has been a growing trend toward long-term relationships between manufacturers and their suppliers. Although much as been written about the benefits of this shift to manufacturers, little is known about the benefits to supplier firms. In this study, we empirically assess the impact of long-term relationships with specific customers on the performance of supplier firms using cross-sectional and longitudinal information available in the Compustat collection of data bases and the Compact Disclosure data base. Our results indicate that maintaining long-term relationships with select customers does not come at the expense of the rate of sales growth. Suppliers in long-term relationships are able to achieve the same level of growth as firms that employ a transactional approach to servicing their customers. These suppliers are able to reduce costs over time through better inventory utilization; however, this reduction in cost seems to be bargained away by their customers through lower prices over time. Finally, the supplier firms in long-term relationships achieve higher profitability by differentially reducing their discretionary expenses such as selling, general, and administrative overhead costs to a greater extent than their counterparts who use a transactional approach to servicing their customers.

Interest in more accurate assignment of overhead costs to establish credible product/service cost profiles has assumed substantial prominence in much of the recent debates on management accounting practices. While the promotion of new cost management systems and in particular Activity Based Costing (ABC) has promised to address many of the perceived shortcomings of more traditional and long established techniques, the lack of its implementation success raises some concern as to the validity and value of these new system designs. A major purpose of this thesis is the development of a mathematical model that is capable of computing overhead allocations on the basis of organisational specific dimensions other than DLH.While almost all data bases suffer from data entry and omission errors, the information content contained in the data bases often forms the basis for management decisions without first confirming the accuracy of the data base content. The model has been successfully applied and tested to detect internal consistency and data element detail accuracy. Future research may test the applicability of the model with more diverse data bases to confirm its generalisability as an investigative as well as predictive model.
Doctor of Philosophy (PhD)

Interest in more accurate assignment of overhead costs to establish credible product/service cost profiles has assumed substantial prominence in much of the recent debates on management accounting practices. While the promotion of new cost management systems and in particular Activity Based Costing (ABC) has promised to address many of the perceived shortcomings of more traditional and long established techniques, the lack of its implementation success raises some concern as to the validity and value of these new system designs. A major purpose of this thesis is the development of a mathematical model that is capable of computing overhead allocations on the basis of organisational specific dimensions other than DLH.While almost all data bases suffer from data entry and omission errors, the information content contained in the data bases often forms the basis for management decisions without first confirming the accuracy of the data base content. The model has been successfully applied and tested to detect internal consistency and data element detail accuracy. Future research may test the applicability of the model with more diverse data bases to confirm its generalisability as an investigative as well as predictive model.