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Ericsson, Nicklas, and Tommy Brehmer. "The power of allocation : A case study at a company concerning the differences in total production costs between Sweden and China." Thesis, Jönköping University, JIBS, EMM (Entrepreneurship, Marketing, Management), 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-904.
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Background: China is one of the most popular countries to relocate and outsource production units to. This country has a big advantage when it comes to the manual working cost which is very low. This difference between Sweden and China is huge; the cost of the manual working force is less than one twentieth of the Swedish.
Problem: Massive global relocation of production units can affect some countries in a negative way. One of the most important foundations in the society is that there is a high level of employment and this also contributes for economic growth. This is in terms of both tax incomes for the public society as well as self-esteem for the people.
Purpose: The purpose with this thesis is to examine the differences in total production costs, including allocation of overhead costs for product development and production in Sweden vs. China at a company, in this thesis referred to as Manufacturer AB.
Method: Case study approach with in-depth interviews, phone calls and e-mail follow up. In total 9 respondents consisting of managers in leading positions at Manufacturer AB in Sweden.
Conclusion: The manufacturing cost in the Chinese production unit is about 40-60 per cent compared to the Swedish unit. In the current situation the overhead allocation is 4 % overhead of MC at the Chinese production unit and 133 % at the Swedish unit. The total production costs are not reflected in a correct way per unit. To do a more true allocation, the overhead costs in the Company Group must be identified and allocated in the right proportions on their respective production unit.
By creating an average- and in next step an estimated allocation model we succeeded to do a more justified allocation of the overhead costs on the production units in Sweden and China. This model should be relative simple to implement on product- or unit level and gives a more correct allocation than the current.
However, it is the decision of Manufacturer AB to allocate their overhead as they like, but the estimated allocation model gives a base for strategic decisions on production unit level, referring to; where to locate the production units to reach competitive advantage.
Bakgrund: Kina är ett av de mest populära länderna att utlokalisera och outsourca produktionsenheter till. Detta land har en stor fördel när det gäller kostnaden för manuellt arbete, som är väldigt låg. Skillnaden mellan Sverige och Kina är enorm; kostnaden för den manuella arbetstiden är ca en tjugondel av den svenska.
Problem: Massiva globala omflyttningar av produktionsanläggningar kan påverka vissa länder negativt. En av de viktiga grundpelarna i samhället är att det finns en hög sysselsättningsgrad som bidrar till ekonomisk tillväxt. Detta gäller såväl skatteintäkter till staten som självkänsla hos folket.
Syfte: Syftet med den här uppsatsen är att undersöka skillnaderna i den totala produktionskostnaden, inkluderat fördelning av overheadkostnader för produktutveckling och produktion i Sverige jämfört med Kina vid ett företag som i denna uppsats refereras till Manufacturer AB.
Metod: Fallstudie är gjord med hjälp av personliga djupintervjuer, uppföljande telefonsamtal och elektronisk post. Totalt deltog 9 respondenter bestående av tjänstemän i ledande positioner på Manufacturer AB i sverige.
Slutsats: Tillverkningskostnaden i den Kinesiska produktionsenheten är ungefär 40-60 procent jämfört med motsvarande enhet i Sverige. I nuläget är overheadpålägget 4% på produktionsenheten i Kina och 133% på enheten i Sverige. Den totala produktionskostnaden speglas inte på ett rättvist sätt per produktionsenhet. För att göra en mer rättvis fördelning så måste koncernens totala overheadkostnad identifieras och mätas och sedan allokeras i de rätta proportionerna på respektive produktionsenhet.
Genom att skapa en genomsnittlig och i nästa steg en uppskattad fördelningsmodell lyckades vi att göra en mer rättvis fördelning av overheadkostnaderna på produktionsenheterna i Sverige och Kina. Denna modell borde vara ganska enkel att implementera på produkt- eller enhetsnivå och ger en mer korrekt fördelning än den nuvarande.
Hursomhelst, är det upp till Manufacturer AB att fördela deras overheadkostnader som de vill, men den ”uppskattade” modellen ger en bas för strategiska beslutsunderlag på produk-tionsenhetsnivå, som svarar på frågor som; var ska man lokalisera produktionsenheter för att nå konkurrensfördelar.
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Carmo, Carlos Roberto Souza. "Custos para tomada de decisão: uma aplicação de custos à estrutiocultura." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/1688.
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Previous issue date: 2008-04-16This research aims to apply the methodologies of absorption costing, variable costing and activity based costing in an ostrich breeding undertake of Úberaba-MG, whose operational activity consists on ostrich incubation, raising, reraising and fattening for slaughtering, and also, for comparing the results obtained o identify the best costing methodology that adapts to this mentioned livestock farming activity, as it s the information provider for the decision taking. This subject was chosen after explaining studies that pointed out lack of information towards the wealth definition concerning specifically the accountancy, management and financial and economic control of this kind of livestock-farming business. To make this work happen, in the beginning, theorical basis on activity based costing (ABC), variable costing and absorption costing methodologies was taken into consideration. After that, the theorical basis on the ostrich breeding activity in Brasil was elaborated. On a third moment, the theorical basis on the methodology used on this research was realized, as it was the background for this single case protocol study. Finally, the application of costing methodologies mentioned in this work was presented, as well as the results obtained through the empirical investigation process. By the end of this work, it was possible to notice that the produced information set collected thru the application of each one of the mentioned methodologies could support the decision taking on different matters, according to specific objectives. It s pointed out that among those three applied costing methodologies, the activity based costing (ABC) produce greater number of relevant information for the general decision taking
O presente trabalho de pesquisa tem como objetivo aplicar as metodologias de custeamento por absorção, custeamento variável e custeamento baseado em atividades (ABC) em um empreendimento estrutiocultor da cidade Uberaba-MG, cuja atividade operacional consista na incubação, cria, recria e engorda de avestruzes para o abate e, ainda, comparar os resultados obtidos de forma a identificar aquela metodologia de custeamento que melhor adapte à atividade pecuária em questão, enquanto prestadora de informações voltadas para a tomada de decisão em geral. Este tema foi escolhido a partir de estudos exploratórios que permitiram constatar escassez de informações, concernentes à definição de riquezas, voltadas especificamente para a contabilidade, gestão e controle econômico e financeiro desse tipo de negócio pecuário. Para concretização deste trabalho, inicialmente, realizou-se o embasamento teórico sobre as metodologias de custeamento por absorção, custeamento variável custeamento baseado em atividades (ABC). Em seguida, elaborou-se o embasamento teórico acerca da atividade estrutiocultora no Brasil. Em um terceiro momento, realizou-se o embasamento teórico sobre a metodologia empregada para realização desta pesquisa, sendo que, este embasamento deu origem ao protocolo do estudo de caso único. Finalmente, realizou-se a apresentação da aplicação das metodologias de custeamento abordadas neste trabalho e, ainda, a apresentação dos resultados obtidos através do processo de investigação empírica como um todo. Ao final deste trabalho foi possível constatar que o conjunto de informações produzidas a partir da aplicação de cada uma das metodologias abordadas suportaria a tomada de decisões de diferentes naturezas, de acordo com finalidades específicas. Salientando que, dentre aquelas três metodologias de custeamento aplicadas, o custeamento baseado em atividades (ABC) produziu a maior quantidade de informações relevantes para a tomada de decisão em geral
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MARANHÃO, Patrícia Bastos de Andrade Albuquerque. "Avaliação dos métodos de custeio na produção de mel: um estudo de caso no município de São João do Rio do Peixe." Universidade Federal de Campina Grande, 2016. http://dspace.sti.ufcg.edu.br:8080/jspui/handle/riufcg/856.
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O agronegócio vem se destacando na economia brasileira registrando grandes avanços quantitativos e qualitativos. Apesar de ser antiga, só nos últimos anos a criação de abelhas vem ganhando maior destaque, transformando a apicultura em uma das atividades da agropecuária mais lucrativas. Os estados da região nordeste, em 2014, ocuparam o segundo lugar em produção, no qual a Paraíba teve uma produção em torno de 650 toneladas de mel. Esse novo cenário requer dos apicultores uma nova postura perante a atividade apícola. Diante desse novo momento, nossa pesquisa teve como objetivo demonstrar de que forma a aplicação dos custeios por absorção e variável podem auxiliar os produtores de mel na Associação dos Apicultores do Vale do Rio do Peixe no município de São João do Rio do Peixe no estado da Paraíba – APIVALE. Esta pesquisa tem caráter exploratório e, devido ao elevado grau de detalhamento, é um estudo de caso, feito a partir de pesquisa documental e entrevista semiestruturada. Adotamos o método quantitativo que permite a demonstração de resultados em números para posteriormente analisá-los. Os resultados indicaram que os sistemas de custeio por absorção e variável podem vir auxiliar os apicultores da APIVALE revelando a margem de contribuição, o ponto de equilíbrio, a margem de lucro, direcionando pontos ineficientes, eliminando custos e otimizando a produção. Como também, servindo como ferramenta de controle para tomada de decisões. Foi possível identificar que das 1.145 colmeias existentes, 57,7% das colmeias não estão produzindo, o que corresponde uma perda de aproximadamente 8.714 kg de mel. E das 42,3% que estão produzindo, 88,88% estão produzindo abaixo da média geral/colmeia que é de 13,2kg/colmeia. Porém, mesmo diante dessa baixa produção, a APIVALE em 2015 apresentou lucro de R$10.840,79 (dez mil oitocentos e quarenta reais e setenta e nove centavos), o que evidencia o potencial da associação e que se os sistemas de custeios por absorção e variável forem utilizadas para tomada de decisão pelos associados da APIVALE, estes terão condição de produzirem de forma eficaz.
Agribusiness has stood out in the Brazilian economy recorded large quantitative and qualitative advances. Despite being old, only in recent years beekeeping is gaining greater prominence, turning to beekeeping in one of the most profitable agricultural activities. The states of the Northeast region in 2014, occupied the second place in production, where Paraíba had a production around 650 tons of honey. This new scenario requires beekeepers a new attitude towards beekeeping. In this new period, our research aimed to show how the application of costing by absorption and variable can help honey producers in the association of beekeepers of Vale do Rio do Peixe in the municipality of São João do Rio do Peixe in Paraíba - Apivale. This research is exploratory and due to the high degree of detail, is a case study, made from documentary research and semi-structured interview. We adopted the quantitative method that allows the income statement in numbers for later review them. The results indicated that the costing systems for absorption and variable can help Apivale beekeepers revealing the contribution margin, the balance, the profit margin, directing inefficient points, eliminating costs and optimizing production. As well as serving as a control tool for decision making. It was possible that the 1,145 existing hives, 57.7% of the hives are not producing, representing a loss of approximately 8714 kg of honey. And 42.3% of which are producing, 88.88% are producing below the overall average/hive is 13,2kg/hive. However, despite of this low production, Apivale in 2015 showed profit 10,840.79 (ten thousand eight hundred and forty reais and seventy-nine cents), which shows the potential of the association and that the costing systems for absorption and variable are used for decision making by the members of Apivale, these will condition to produce effectively.
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Zhuang, Lizhang. "A multi-variable product classification system for non-standard route manufacturing." Thesis, Glasgow Caledonian University, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.241592.
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Intini, Aníbal L. "Performance of wireless networks in highly reflective rooms with variable absorption." Thesis, Monterey, California: Naval Postgraduate School, 2014. http://hdl.handle.net/10945/43929.
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Approved for public release; distribution is unlimitedWireless communications provide opportunities to extend the reach of command and control assets to military members separated from traditional wired networks. Indoor wireless systems are already used in a variety of applications, including office, residential, and even military environments. However, highly radio frequency (RF)-reflective rooms, such as internal shipboard compartments, well decks, and amphibious combat vehicles, represent extreme conditions for the use of these systems. While wireless communications under such extreme conditions are very difficult or even impossible due to reflected waves, changes in the environment, such as objects or human bodies moving in and out of the room, produce signal power absorption randomly. The purpose of this thesis is to find an optimized solution for the use of wireless local-area-network devices to provide acceptable throughput in the presence of reflected RF-energy and variable power absorption within reflective compartments. This thesis analyzes the performance of the standard IEEE 802.11ac in reflective environments by testing new available commercial wireless devices in order to provide online access to information and applications from such rooms.
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Kunclová, Kristýna. "Aplikace vybraných metod kalkulací ve společnosti Friall s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-113079.
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Goal of this diploma thesis is to analyze calculations and their managing in Friall s. r. o. At first the costs are examined from the global angle -- their structure and evidence is described. The rest of thesis is connected with calculations. It analyzes present calculation system and draws up remaining two calculations method that are recommended in the latest theoretical sources. At the end of the thesis some modifications that follow from the done computation are suggested.
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Júnior, Edison de Lima. "Métodos de custeio e o custeio alvo: uma contribuição ao estudo de custos em organizações hospitalares." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-09042007-120933/.
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Nas últimas décadas, a humanidade presenciou um grande avanço tecnológico, disponibilizando um aumento expressivo de informações aos gestores empresariais. Por isso, as organizações são impelidas a revisar suas práticas gerenciais que possibilitem sua participação no mercado a cada dia mais competitivo. Esse quadro não é diferente nas organizações hospitalares. O aproveitamento eficiente de seus recursos assume uma importância maior pelo interesse social que os hospitais desempenham em nossa sociedade. Nesse sentido, os custos dos serviços hospitalares merecem destaque, pois eles estão entre os elementos de maior importância para a análise gerencial dessas instituições. Nesse contexto, o Custeio Alvo aparece como uma importante ferramenta de auxílio aos administradores hospitalares no gerenciamento dos custos. Essa ferramenta é aplicável a qualquer organização, mas apresenta resultados mais satisfatórios, quando aplicada em ambientes em que há pressão de preços e de custos. Entretanto, poucos estudos dedicam-se a sua aplicação no setor de serviços. Nesse sentido, este trabalho dedica-se a investigação dos métodos de custeio utilizados no gerenciamento de custos em hospitais na ótica da filosofia do Custeio Alvo. O objetivo é identificar o método de custeio que proporciona mais benefícios ao gerenciamento de seus custos. No entanto, o estudo resume-se a dois métodos: o Custeio Variável e o Custeio Baseado em Atividades. A pesquisa utiliza a metodologia do estudo de caso apoiado em uma unidade hospitalar de pequeno porte, mas de alta complexidade. Utiliza também, em entrevistas semi-estruturadas com os principais administradores para identificar as características do modelo de gestão do hospital, verificar a aderência dessas características a filosofia do Custeio Alvo e identificar as variáveis dos métodos de custeio adotadas pelo hospital. Ao final, a pesquisa conclui que o modelo de gestão do hospital atende aos princípios do Custeio Alvo e que o método que mais benefícios proporciona ao gerenciamento de seus custos, considerando os princípios do Custeio Alvo, é o método do Custeio Variável.Lately, the humankind has experienced a huge technological advance, which resulted in an expressive rising of information for managers. Consequently, it is not possible for the organizations to revise their management practices responsible for their participation in the competitive market. Such a fact does not change in hospitals. The efficient profit of their resources receives major importance by the social interest those hospitals perform in our society. This way, it is vital to highlight the cost of hospital services, as they are among the most crucial elements for their management analysis. So, the Target Costing comes as an important tool to help hospital managers administrate costs. Such a tool can be applied to any organization. Nevertheless, if applied when there is price and costs pressure, its results can be more satisfying. Therefore, there are not many researches concerning its application in the service sector. Because of that, this piece of work aims at investigating the cost methods that can be used to manage costs in hospitals, based on the Target Costing. In addition, to identify the cost method that generates more benefits to cost management. However, only two methods will be focused: the Variable Costing and the Cost Based on Activities. For this, it was used the methodology of the study of case, regarding a small but complex hospital structure. It is also used in semi-structured interviews with the main managers to identify the characteristics of the hospital management model, to verify if those characteristics adhere to the Target Costing and to identify the variables of the cost methods adopted by the hospital. In the end, it was concluded that the hospital management model attends the Target Costing principles. Furthermore, the Variable Costing is the method that generates more benefits of its costs, when considering the Target Costing.
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Alsawaf, Anas. "Development of a PC-based cost engineering algorithm for capital intensive industries based on the methodology of total absorption standard costing." Ohio : Ohio University, 1992. http://www.ohiolink.edu/etd/view.cgi?ohiou1176492634.
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Cunha, Gerson de Simas. "Proposta de um modelo de custos para um consultório odontológico." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/147455.
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No momento de crise econômica que o país enfrenta atualmente, a prestação de serviços de saúde necessita cada vez mais a busca de alternativas que possibilitem uma melhor gestão de custos, a fim de enfrentar o mercado cada vez mais restrito e competitivo. Com o propósito de investigar as dificuldades enfrentadas pelos cirurgiões-dentistas, no que tange a gestão de custos, foi realizada uma pesquisa sobre como o profissional percebe sua atividade como negócio. A qual indicou a necessidade de uma ferramenta de apuração de custos para seus consultórios. Desta forma, este trabalho trata da gestão de custos eficiente em uma empresa prestadora de serviços e o predomínio do uso do sistema de custeio por absorção no Brasil, objetivando responder qual o custo da prestação de serviços, apurado pelo sistema de custeio por absorção, de um consultório odontológico. Como objetivos específicos, este trabalho busca descrever os principais serviços oferecidos por um consultório odontológico; bem como apresentar as principais vantagens e desvantagens do sistema de custeio por absorção quando utilizado neste local. Finalizando, com a apresentação de um modelo de apuração de custo de um procedimento na prestação de serviços oferecidos em um consultório odontológico. Com isso, será possibilitada, mesmo de forma singela, uma alternativa de projeção de custos, através da aplicação do custeio por absorção no procedimento de restauração em resina fotopolimerizável classe II e IV. Este modelo de apuração de custos permite que sua aplicação seja utilizada em diversos modos e atividades desempenhadas pelos cirurgiões-dentistas com intuito de mensurar o valor dos procedimentos odontológicos em seus consultórios.During the economic crisis Brazil is currently facing, the provider of health services needs to seek better cost management alternatives in order to face the increasingly restricted and competitive market. In order to understand the difficulties faced by dentists regarding cost management, research was made on how dentists plan their business, leading to the conclusion that some tool for cost calculation is necessary in their clinics. This work studies the efficient cost management in a service company and the predominance of the absorption costing system in Brazil, using this system to calculate the costs of a dentist’s clinic. . As specific goals, this study seeks to describe the main services offered by a dental office as well as to show the main advantages and disadvantages of the absorption cost system in this context. Finally, a cost calculation model is used to analyze the procedure of restoring light-cured resins class II and IV. With this analysis, we concluded that it is possible to make a simple yet effective cost projection of this type of service by using the absorption calculation model, which might be prove to be an efficient way to measure the cost of dental procedures.
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Merakeb, Seddik. "Modélisation des structures en bois en environnement variable." Limoges, 2006. https://aurore.unilim.fr/theses/nxfile/default/94578804-9926-46e0-8969-67a4656612ce/blobholder:0/2006LIMO0031.pdf.
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Les propriétés mécaniques du bois dans les structures dépendent fortement de l’état hydrique du matériau. Il en est d’ailleurs montré un couplage mécanosorptif fort. Le caractère aléatoire de l’environnement climatique impose donc une meilleure modélisation du comportement hygroscopique du bois pour pouvoir estimer les variations de l’humidité interne en intégrant les processus de transfert de chaleur et de masse. Si les effets de l’humidité sur le comportement a largement été étudié, ce travail permet d’aborder les effets de l’état mécanique sur les lois de transfert, aussi bien au niveau des conditions limites d’échange qu’au niveau des propriétés de diffusion. Dans ce contexte, nous proposons une approche thermodynamique et expérimentale permettant d’introduire, dans les codes aux éléments finis, un algorithme de transfert couplé plus réalisteMechanical properties of timber constructions depend strongly on moisture content state. In this context, it is shown a mecanosorptive coupling. This climatic environment aspect imposes a hygroscopic behavior modeling in order to estimate moisture content variations by integrating the heat and mass transfer processes. If the effect of moisture content on the mechanical behavior has been studied in the literature, this work enables us to precise effects of mechanical state on the transfer laws by taking into account boundary conditions and diffusion properties. In this context, we propose a thermodynamic and experimental approaches which allow to introduce a realistic coupled transfer algorithm in a finite element software
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Drzewianowski, Andrea F. "Temporal Changes in Phytoplankton Variable Fluroescence (FV/FM) and Absorption as a Result of Daily Exposure to High Light." Fogler Library, University of Maine, 2008. http://www.library.umaine.edu/theses/pdf/DrzewianowskiAF2008.pdf.
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Kirchnerová, Kateřina. "Produkty podnikové činnosti a jejich zobrazení ve finančním, daňovém a manažerském účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-206080.
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The diploma thesis deals with the definition, measurement and disclosure requirements for products arising from operating activities of companies. Such requirements are con-sidered from the view of external and internal users of accounting, thus how they are reg-ulated in a system of financial, tax and management accounting. The thesis includes de-scription of the defined issue and a comparative analysis of financial accounting which is supplemented by tax implications in the Czech Republic and management account-ing. Besides it compares the legislative requirements of internationally respected ac-counting standards IAS/IFRS and US GAAP with the requirements of the Czech account-ing legislation and hence with the legislative requirements of the European Union. Based on comparative analysis carried out, this work suggests eventual future adjustments of the Czech accounting legislation.
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Luz, Mauricio Santos da. "Mensuração de custos e resultados por projetos: estudo comparativo de métodos de custeio em empresa produtora de bens de capital sob encomenda." Universidade do Vale do Rio do Sinos, 2007. http://www.repositorio.jesuita.org.br/handle/UNISINOS/2821.
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Este estudo objetiva analisar a mensuração de custos, os resultados por projetos e os efeitos no modelo de gestão através do método de custeio direto comparado com o atual método de custeio utilizado na empresa estudada, neste caso o método de custeio por absorção. Para atender o objetivo, foram analisados 108 projetos realizados na empresa que serviu de base da pesquisa. Os resultados apurados de cada projeto foram classificados em quatro classes de projetos, conforme as características de cada equipamento. As comparações da mensuração dos custos foram apresentadas através de demonstrações de resultados por classe de projeto entre os dois métodos de custeio. Na análise dos resultados foi verificado, principalmente, o efeito destes no gerenciamento da empresa. Assim, o estudo classifica-se como uma pesquisa aplicada e quantitativa em relação ao tratamento dos dados dos projetos. O método hipotético-dedutivo empregado neste estudo, é em função das conjecturas testadas, ou seja, os métodos de custeio. Nas comp
This study aims to analyze the model of cost measuring, results and effects on the management model through the direct-costing method compared to the current costing method used in the studied company that is the absorption-costing method. In order to reach the target, one hundred and eight projects, carried out in the company, were analyzed. The results from each project were classified in four classes of projects, according to each equipment features. The comparisons of cost measuring were shown through income statements by class of project between the two costing methods, and by analyzing the results, it was possible to check mainly their effects on the company management. Thus, the study is classified as an applicable and quantitative research considering the data of the projects. The hypothetical-deductive method was used, because of the tested conjectures, or rather saying, the costing methods. Statistical analyses were also used in the comparisons, such as the regression analysis to help with the incom
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Marin, Marcia Lucia de Mario. "Modelagem e implantação de sistema de informações para monitorar custo de produção dos produtos fabricados pela Farmácia Hospitalar do Hospital das Clínicas da Faculdade de Medicina da Universidade de São Paulo." Universidade de São Paulo, 2004. http://www.teses.usp.br/teses/disponiveis/9/9139/tde-22032010-162849/.
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A partir do método de custeio por absorção, com adaptação do custeio baseado em atividades, um sistema de informações foi modelado e implantado para monitorar custo de produção, dos produtos fabricados pela farmácia hospitalar do Hospital das Clínicas da Faculdade de Medicina da USP. Foram analisados os formulários dos produtos fabricados, insumos, gastos indiretos de fabricação, controle de qualidade e totalizados os tempos gastos da mão-de-obra direta de 100 produtos fabricados em julho de 2003. Os resultados mostraram que de 35 itens produzidos com similares, 28 apresentaram custo de produção inferior ao preço do fabricante no mercado, estimando que nesse mês o HC deixou de gastar, aproximadamente, 750 mil reais com a produção interna. Os 65 itens restantes eram produtos exclusivos e especiais. Os gastos com insumos corresponderam a 69% do custo total de produção. O modelo proposto mostrou que a farmácia hospitalar pode proporcionar redução de gastos à entidade.On the basis of the absorption costing method, with a number of adaptations from activity based costing, an information system was modeled and implanted to monitor the production costs of products manufactured by the hospital pharmacy of Hospital das Clínicas, Faculty of Medicine, University of São Paulo. Were analysed manufactured products forms, raw material, indirect manufacturing costs, quality control, and added up direct labor time for 100 manufactured products in July 2003. The results showed that out of 35 items produced with similar products in the market, 28 presented a production cost below the price of the market manufacturer. Evaluations revealed that, during this month, the institution saved about 750 thousand reais through internal production. The 65 remaining items were exclusive and special products. Raw material expenses accounted for 69% of total production costs. The proposed model showed that the hospital pharmacy can lead to expense reduction for the entity.
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Daniel, Niembo Maria. "O Ponto Crítico como Fator determinante do Risco de Negócio para tomada de decisões: estudo de caso." Master's thesis, Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais, 2014. http://hdl.handle.net/10400.26/7747.
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Dissertação para cumprimento dos requisitos necessários à obtenção do grau de
Mestre em Contabilidade e FinançasO risco de negócio é um tema de extrema importância para a gestão de uma empresa no longo ou no curto prazo, contribuindo para apoiar a tomada de decisões e logo, para o sucesso da empresa. A sua análise é feita a partir de indicadores cuja fonte de informação está associada à demonstração dos resultados em custeio variável. Assim, o estudo realizado teve como objetivo principal, analisar o risco do negócio, a partir da classificação dos custos em variáveis e fixos, face às variações do nível de atividade e com base nessa informação calcular o Ponto Crítico Operacional, a Margem de Segurança Operacional e o Grau Alavanca Operacional. O método utilizado foi “estudo de caso”, na empresa G-Mármores e Granitos e o período de análise foi entre 2009 até 2012. Para completar a informação obtida através da análise das demonstrações financeiras da empresa, recorreu-se a um inquérito dirigido ao diretor financeiro da G-Mármores e Granitos. Os resultados da pesquisa evidenciam que a empresa em estudo reconhece a importância da informação contabilística no apoio à gestão e no cálculo de indicadores. A empresa calcula indicadores económicos e financeiros atribuindo-lhe um elevado nível de importância no apoio à gestão. Relativamente aos indicadores que medem o risco do negócio, a empresa apenas calcula o ponto crítico operacional. A empresa elabora o orçamento mas, numa base previsional, não calcula qualquer indicador do risco do negócio e não faz análise de sensibilidade a qualquer das variáveis que permitem calcular esse risco, pelo que, a empresa desconhece o impacto que tem em resultados, qualquer alteração que ocorra nessas variáveis. A empresa não tem Tableau de Bord ou Balanced Scorecard.
risk is an extremely important issue for the management of a company in the long or short term, contributing to support decision-making and thus for the company's success. Their analysis is based on indicators whose source of information is associated with the income statement in variable costing. Thus, the study carried out aimed to analyze the risk of the business, from the classification of costs into variable and fixed, given the variations in the activity level and based on that information to calculate the Point Operational Critical, the Operating Margin of Safety and the Grade Operating lever. The method used was "case study" in the G-Marble and Granite Company and the analysis period was from 2009 to 2012. To complete the information obtained from the analysis of the financial statements of the company resorted to a survey directed to CFO of G-Marble and Granite. The survey results show that the company under study recognizes the importance of accounting information to support the management and calculation of indicators. The company calculates economic and financial indicators giving it a high level of importance to support the management. For indicators that measure business risk, the company calculates only the operating critical point. The company draws up the budget but a provisional basis, does not calculate any business risk indicator and does sensitivity analysis for any of the variables that can calculate this risk, so the company is unaware of the impact it has on results, any change occurring in these variables. The company has Tableau de Bord or Balanced Scorecard.
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Pereira, Warley Francisco de Araújo. "Custeio dos gastos no serviço público de saúde: estudo de caso no Hospital Nelson Salles." Universidade do Estado do Rio de Janeiro, 2014. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=8339.
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A dissertação tem como objetivo aplicar um método de custeio aos gastos atribuídos, pelo Hospital Nelson Salles, na execução do serviço público de saúde, em apoio ao Município Engenheiro Paulo de Frontin. Para a realização deste trabalho, o estudo utilizou-se da pesquisa bibliográfica para fundamentar e ilustrar o tema proposto, bem como, do método exploratório descritivo para reconhecer a situação da instituição e identificar uma metodologia de controle dos custos adequada à realidade da organização estudada. A apuração de custos em organizações hospitalares justifica-se: pelo aumento na demanda de clientes; pelo crescimento dos gastos na área da saúde e pelas limitações decorrentes dos orçamentos das entidades públicas, onde as organizações necessitam adotar um sistema que forneça informações úteis referentes aos custos, em especial ao hospital, objeto de estudo, por não dispor de um sistema de custos. Um sistema de apuração de custos pode trazer aos gestores hospitalares informações relevantes ao planejamento, controle e tomada de decisão com vistas à otimizar os recursos limitados e a manutenção da qualidade no atendimento ao paciente. Neste contexto, foram apresentados os principais métodos de custeio utilizados para a implementação do sistema de gestão de custos hospitalares, que são custeio por absorção; com apropriação por centro de custos, o custeio variado e o custeio baseado em atividades (ABC).Como resultado alcançado foi aplicado o tradicional método de custeio adotado para implementar um sistema de gestão de custos hospitalar, que é o custeio por absorção, pois o hospital em estudo não apresenta controle de custos e, portanto, o sistema tradicional é o mais adequado para uma primeira avaliação dos custos; para melhor visualização dos custos executados na atividade de saúde foi aplicado o critério de rateio por departamentalização dos custos indireto. Depende de cada hospital identificar qual o método mais adequado a sua estrutura organizacional. Em relação às considerações finais, sugeriu-se a utilização da departamentalização, que proporcionará ao Hospital Nelson Salles importantes informações gerenciais. No atual contexto organizacional, identificou-se que o recomendável é o método de custeio por absorção, por ser o mais tradicional, atender a legislação fiscal e demanda menores investimentos para sua implementação.The dissertation aims to apply a method of funding allocated to spending at Nelson Salles Hospital, in the implementation of public health services support of the Country Engineer Paulo de Frontin. For this work, the study used the literature to substantiate and illustrate the theme, as well as a descriptive exploratory method to recognize the institutions situation and identify a control methodology appropriate to the reality of the studied organization costs. The calculation of costs for hospital organizations is justified: the increase in customer demand, the growth in spending on health and the limitations arising from the budgets of public entities, where organizations need to adopt a system that provides useful information regarding costs in particular the hospital object of study due to lack system cost. A system of calculation of costs for hospital managers can bring relevant information to the planning, control and decision making in order to optimize the limited resources and the maintenance of quality in patient care. With ownership cost center, costing the varied and activity-based costing (ABC), in this context, the main costing methods used for the implementation of the management system the hospital costs, which are absorption costing were presented. As a result achieved was applied the traditional costing method adopted to implement a management system for hospital cost, which is the absorption costing, because the study hospital has no cost control and therefore, the traditional system is the most suitable for a first assessment of the costs, for better visualization of the costs carried on the activity of the health assessment criteria for departmentalization of indirect costs was applied. It depends on each hospital to identify the most appropriate method to its organizational structure. Regarding the final considerations it was suggested that the use of departmentalization, which will give the Nelson SallesHospital important management information. In the current organizational context, it was identified that the recommended method is the absorption costing, to be the most traditional, meet the tax laws and lower investment demand for its implementation.
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Mxenge, Sandiswa Vuyokazi. "Job engagement as a moderator variable to organisational stress and employees’ intention to quit among administrative personnel at the University of Fort Hare in the Eastern Cape." Thesis, University of Fort Hare, 2014. http://hdl.handle.net/10353/d1015074.
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This research study investigated the effect of job engagement to organisational stress and the employees’ intention to quit among administrative personnel at the University of Fort Hare. The main objectives of this study were determining the effects of organisational stress on employees’ intention to quit, examining the role of job engagement as a moderator of the relationship between organisational stress and employees’ intention to quit, and providing results that would lead to a deeper understanding of the nature and extent of the relationship between organisational stress and intention to quit. A survey method was adopted for this study. A questionnaire comprising of four sections: biographical information, ERI questionnaire for stress, turnover intention, and UWES scale, was administered to non-academic support personnel of the University of Fort Hare in all three campuses namely Alice, Bhisho, and East London. Simple random sampling was used to select the participants. The literature reviewed displayed a great need for managers to understand organisational stress and its causes, and how to manage and cope with stress so as to avoid losing employees, especially highly competent employees. The study yielded results that show that there are interrelationships amongst the three variables, and that job engagement does moderate the relationship between organisational stress and employees’ intention to quit.
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Ferronatto, Júlio César. "A análise da relação custo x volume x lucro : estudo de caso em uma instituição de ensino." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2014. http://hdl.handle.net/10183/109001.
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Este trabalho teve como objetivo discutir a temática do Custeio Variável aplicado a uma empresa prestadora de serviços, para demonstrar o uso da Margem de Contribuição como ferramenta de apoio à gestão da empresa. A pesquisa aqui relatada utilizou o método qualitativo como abordagem, realizada por meio de um estudo de caso descritivo utilizando como modelo a Análise da relação Custo x Volume x Lucro para empresas multiprodutoras. A fim de possibilitar a realização deste estudo de caso, foi realizada a revisão da literatura sobre o tema, de modo a fundamentar e estruturar as etapas de aplicação do modelo adotado no ambiente organizacional escolhido, analisando-se os serviços prestados pela empresa e identificando-se corretamente a Margem de Contribuição destes. Após esta etapa, foi possível analisar a participação de cada serviço na composição do mix de vendas da empresa e, dessa forma, avaliar a contribuição efetiva de cada um na geração da riqueza para a empresa. O modelo proposto envolve basicamente a identificação da Margem de Contribuição Unitária e sua correspondente Razão de Contribuição, além da identificação do Ponto de Equilíbrio de cada serviço, bem como da empresa como um todo. Esse estudo foi desenvolvido em uma instituição de ensino em fase de crescimento e devido aos desafios que se apresentam a uma empresa nessas condições, aumenta a relevância do mesmo, do ponto de vista do uso de ferramentas de gestão profissionais, que apesar de consagradas no mercado, nem sempre são utilizadas por uma grande parte das pequenas empresas. Ao final, é demonstrada a aplicação do modelo e destacada a sua relevância para a gestão da empresa, bem como, apresentadas as conclusões do estudo, evidenciando-se que por meio da utilização do modelo proposto, os objetivos específicos são atingidos e a indagação feita a cerca da problemática discutida é respondida por meio dos resultados obtidos no presente estudo.This study aimed to discuss the theme of Variable Costing applied to a service provider, to demonstrate the use of the Contribution Margin as a management support tool company. The research reported here used the qualitative method as approach, performed through a descriptive case study using a model of Analysis of Cost x Volume x Profit respect to multiproducts companies. In order to enable the realization of this case study, the literature review on the subject was held in order to support and structure the application steps of the model adopted in the organizational environment chosen by analyzing the services provided by the company and the correct identification of the contribution margin of these. After this step, it was possible to analyze the participation of each service in the composition of the sales mix of the company and thus evaluate the actual contribution of each in the generation of wealth for the company. The proposed model basically involves identifying the unit contribution margin and it’s corresponding contribution ratio and the identification Breakeven Point each service as well as the company as a whole. This study was developed in an educational institution in the growth phase and due to the challenges that confront the company under these conditions, increases its relevance from the point of view of the use of management tools professionals who consecrated despite the market are not always used by a large proportion of small businesses. At the end, it is demonstrated the application of the model and highlighted its relevance to the company's management, as well as presented the study's findings, showing that by using the proposed model, the specific objectives are met and the question made about the discussed problem is answered by the results obtained in this study.
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Houšková, Gabriela. "Analýza nákladů a výrobků." Master's thesis, Vysoká škola ekonomická v Praze, 2005. http://www.nusl.cz/ntk/nusl-11001.
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The aim of the diploma thesis is to make up costs and products analysis and to arrange costing. These issues were described by vertical and horizontal analysis and were performed costing for particular products with using absorbing costing and variable costing methods. In conclusion were both methods compared and the break even point was analyzed. Theoretical part describes costs classification, methods and sort of costing and break even point analysis as well.
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Vale, Charles Antonio Amorim. "Proposta de modelo gerencial de custo: um estudo de caso na Faculdade de Tecnologia da Universidade Federal do Amazonas." Universidade Federal do Amazonas, 2012. http://tede.ufam.edu.br/handle/tede/3506.
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Previous issue date: 2012-03-30This paper aims to present and implement a cost management model as a tool to support the Faculty of Technology, Federal University of Amazonas (FT/UFAM). The research objective was to show the cost per student enrolled in methods of teaching undergraduate and graduate in 2010 through a case study, based on the method of "absorption costing" showing the values of direct and indirect costs of period which will enable information organized, identified with their respective origins, application and disposal costs by type of education. From this, we proceeded to calculate the costs of the Academic Unit and subsequently the calculation of the cost of the education service, with the main parameters the direct and indirect costs and the number of students enrolled in the period. Among the 1862 students that they conducted registration were 89.85% and 10.15% in graduation in graduate school and the total cost per student enrolled for the period which corresponded respectively an average of R and R$ 5,234.71 to R$ 5,324.49 year and month respectively on average R$ 436.22 and R$ 436.20. The study also found that the calculated total costs accounted for 79.71% in direct labor, material consumption 0.52%, 4.19% electric power, telephone 0.24%, 0.47% acquisition of books, 7.35% indirect labor, depreciation 6.94% and 1.11% in overall maintenance of the building. The costing methodology developed can contribute to the efficient use of resources by the Academic Unit, and it was possible to see some points that justify the complexity in determining costs in universities.
Este trabalho propõe apresentar e aplicar um modelo gerencial de custos como ferramenta de apoio para Faculdade de Tecnologia da Universidade Federal do Amazonas (FT/UFAM). A pesquisa teve como intuito evidenciar o custo por aluno matriculado nas modalidades de ensino graduação e pós-graduação no ano de 2010 por meio de um estudo de caso, baseado no método de custeio por absorção evidenciando os valores dos custos diretos e indiretos do período onde possibilitará obter informações organizadas, identificadas com suas respectivas origens, aplicações e destinação final dos custos por modalidades de ensino. A partir disso, procedeu-se à apuração dos custos da Unidade Acadêmica e, posteriormente, à apuração do custo do serviço de ensino, tendo como os principais parâmetros os custos diretos e indiretos e o número de acadêmicos matriculados no período. Dentre os 1.862 alunos que efetivaram matrícula 89,85% foram na graduação e 10,15% na pós-graduação sendo o custo total por aluno matriculado para o período onde correspondeu respectivamente em média R$ 5.234,71 e R$ 5.324,49 ao ano, e ao mês respectivamente em média R$ 436,22 e R$ 436,20. O estudo revelou ainda, que dos custos totais apurados representaram 79,71% em mão de obra direta, 0,52% material de consumo, 4,19% energia elétrica, 0,24% telefonia, 0,47% aquisição de livros, 7,35% mão de obra indireta, 6,94% depreciação e 1,11% em manutenção geral do prédio. A metodologia do cálculo de custos desenvolvida pode contribuir para a eficiência no uso dos recursos pela Unidade Acadêmica; e foi possível constatar alguns pontos que justificam a complexidade em se apurar custos em Universidades.
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PAN, GUIRONG. "MORPHOLOGY AND PROPERTIES OF ANTI-CORROSION ORGANOSILANE FILMS." University of Cincinnati / OhioLINK, 2006. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1152291690.
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RIBEIRO, Flavio Alves. "Custos como ferramenta de controle e tomada de decisões estratégicas em serviços de odontologia." Universidade Federal de Pernambuco, 2015. https://repositorio.ufpe.br/handle/123456789/17669.
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Esta dissertação apresenta a gestão de custos como uma forma de possibilitar clínicas odontológicas a terem mais controle e poderem tomar decisões estratégicas. Um melhor desempenho determina a necessidade de conhecimento sobre custos. A fundamentação teórica sobre tipos custos serviu de base para apresentação de estudos anteriores em diversos mercados. Em seguida é apresentado um Modelo de Gestão de Custos usando o método de custeio variável no Centro Odontológico Dentes e Números. A metodologia utilizada foi um estudo de caso de uma empresa criada empiricamente. Foram definidos os custos e se calculou o valor de referência do procedimento Consulta Odontológica Inicial com uma duração de 60 minutos. A importância da segmentação dos custos fixos e variáveis permite uma melhor avaliação da gestão de custos da clínica. Evidenciou-se o custo fixo pró-labore como o de maior impacto no valor do procedimento. As análises da margem de contribuição e do ponto de equilíbrio econômico permitem a avaliação de cada procedimento. Uma comparação com 109 procedimentos de outras tabelas de serviços apresenta de forma clara a viabilidade ou não de determinado procedimento odontológico. O estudo reconheceu que o método de custeio variável permite ao gestor compreender seu modelo de negócio e atuar com melhor desempenho num mercado cada vez mais competitivo e globalizado. Os resultados obtidos demonstram ser de interesse para a gestão de custos e o pensamento estratégico em odontologia.
This thesis presents cost management as a way to enable dental clinics to increase control and make strategic decisions. A better performance determines requires knowledge about costs. Previous studies in several markets are presented based on the theoretical foundation of costs types. Later, the Cost Management Model is presented using the variable cost method in Teeth and Numbers Dental Center. The methodology used was a case study of a company established empirically. The costs have been defined and the reference value for a 60-minute Initial Dental Consult procedure is calculated. The importance of targeting the fixed and variable costs separately enables a better evaluation of the clinical cost management. The fixed cost management fees showed up as the one with most impact on the value of the procedure. The contribution margin and the economic break-even point analyzes permit evaluation of each procedure individually. A comparison with 109 procedures from other lists clearly shows the feasibility or not of a given dental procedure. The study acknowledged that the variable costing method allows the manager to understand your business model and act with the best performance in an increasingly competitive and globalized market. The results prove to be of interest to cost management and strategic thinking in dentistry.
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Lee, Jangguen. "Experimental and numerical investigation of consolidation-induced solute transport." Columbus, Ohio : Ohio State University, 2007. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1190048627.
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Pinto, Marcus Paulo de Souza Ferreira. "Gestão de serviços veterinários: uma investigação sobre as práticas de custos, preços e rentabilidade sob o enfoque do conhecimento contábil." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-03122015-120450/.
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Dentre os componentes da estratégia dos prestadores de serviços, a determinação de custos, margens e preços finais se constitui como elemento de elevada importância para manutenção da viabilidade econômica, dentro de um mercado que exige melhores serviços, com a manutenção de custos em patamares que permitam rentabilidade frente aos reembolsos e assegurem uma posição de captação e manutenção de clientes. As pequenas e médias empresas têm importante papel socio-econômico no cenário nacional, e há uma percepção de falta de práticas gerenciais adequadas no setor de medicina veterinária. Alega-se que o conhecimento contábil exerce papel central na adoção das práticas utilizadas. Desta forma, a pesquisa é conduzida no setor de serviços de clínica médica veterinária para avaliar empiricamente o nível de conhecimento contábil conceitual dos gestores, quais variáveis contingenciais e pessoais interferem no conhecimento contábil e de que forma esse conhecimento interfere nas práticas gerenciais. A bibliografia indica que o conhecimento contábil é importante variável contingente, afetando as práticas e o desempenho das organizações. A Upper Echelons Theory argumenta que uma organização é reflexo da decisão de seus gestores e que atributos pessoais observáveis do gestor podem ser utilizados como meio de influência das práticas adotadas. A pesquisa contribui para a literatura a respeito de Teoria da Contingência e Upper Echelons Theory. A metodologia aplicada nesta pesquisa foi um survey com 30 itens, divididos em blocos de identificação do perfil organizacional e pessoal do gestor, avaliação de conhecimentos contábeis e rotinas de determinação de custos, margens e preços. Foram obtidas 167 respostas cuja análise permitiu retratar um nível de conhecimento de conceitos contábeis mediano, sem o refinamento dos métodos de custeio variável, margem de contribuição e aplicação de custos na determinação de preços. O nível de conhecimento foi impactado pelas variáveis contingenciais: localização geográfica e presença de gestão profissional. Atributos pessoais do gestor que refletiram diferenças de nível de conhecimento contábil foram: formação acadêmica, grau de formação e horas de capacitação técnica em gestão. O conhecimento, quando considerado a variável contingente, foi determinante das práticas utilizadas de custo, margem e precificação. Há uma percepção de descontentamento com os próprios conhecimentos por parte dos empresários que apontam a falta de conhecimento e a falta de profissionais habilitados como os principais obstáculos para uma melhor gestão. Não houve identificação de contadores como gestores na amostra e os respondentes indicam o não oferecimento do serviço por parte do profissional contábil que os assessora como o principal motivo para o afastamento. Há indícios de que quanto maior o nível de conhecimento, melhor o desempenho financeiro e oportunidades para diferenciação. São apresentadas proposições de aproximação de profissionais contábeis capacitados e empresários, assim como sugestões e oportunidades de pesquisas futuras no campo da Upper Echelons Theory e no conhecimento como determinante de melhor desempenho empresarial.Among the components of the strategy of service providers, determining costs, margins and final price is a highly important element to maintaining economic viability within a market that demands better services, but maintaining costs at levels that allow profitability front of repayments and ensures capturing and maintaining customers. Small and medium-sized enterprises play an important socio-economic role on the national scene and there is a perceived lack of appropriate managerial practices in the veterinary medicine sector. It is claimed that the accounting knowledge plays a central role in the adoption of the practices used. Thus, the research aims to be conducted in veterinary medical clinic services sector to empirically assess the level of conceptual knowledge of accounting managers, which contingency and personal variables interfere in accounting knowledge and how the accouting knowledge interferes in management practices. The literature indicates that this kind of knowledge is important contingent variable affecting the practices and the performance of organizations. The Upper Echelons Theory argues that an organization reflects the decision of its managers and observable personal attributes manager can be used as a means of influence of the practices adopted. The research contributes to the literature on the Contingency Theory and Upper Echelons Theory. The methodology used in this study was a survey with 30 items, divided into three blocks: organizational and manager profile identification, evaluation of accounting knowledge and routines for determining costs, margins and prices. 167 responses were obtained whose analysis allowed portray a median level of knowledge of accounting concepts, without the refinement of variable costing methods, contribution margin and compliance costs in pricing. Level of knowledge was impacted by the following contingency variables: geographic location and the presence of professional management. Personal manager attributes that reflect level of accounting knowledge differences were: academic background, level of training and hours of technical training in management. Knowledge, when considered the contingent variable was determining in the practices of cost, margin and pricing. There is a perception of entrepreneur discontent with their own knowledge and point to the lack of knowledge and lack of skilled professionals as the main obstacles for better management. There was no counters as managers in the sample and the respondents indicate not offer the service by the accounting professional that assists as the main reason for the withdrawal. There is evidence that the higher the level of knowledge, better financial performance and opportunities for differentiation. Propositions are presented in an effort to approximate qualified accounting professionals and entrepreneurs as well as suggestions and future research opportunities in the field of Upper Echelons Theory and knowledge as a key to better business performance.
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Purlytė, Justina. "Išlaidų apskaitos sistemos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050525_142721-96503.
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The object of research - absorption, variable, activity-based and backflush cost accounting systems.
The aim of research – after the comparison of cost accounting systems will be performed, with reference to data received from questionnaires, to reveal the appliance of cost accounting systems in Lithuania, evaluate company’s using traditional and modern cost calculation systems, products cost of goods sold decreasing possibilities, possibilities of more effectively recourses managing.
The objectives of the work – after the theoretical managerial cost accounting systems have been studied up, to identify the absorption, variable, activity-based and backflush cost accounting systems differences, advantages and disadvantages; to compare cost accounting systems; to substantiate appliance of Just-In-Time expediency.
These methods were used while writing the work: Lithuanian and foreign authors work on cost accounting systems literature collection, analysis, graphic, comparison, descriptive, questionairing, and generalization of research results.
After the absorption, variable cost systems have been analyzed, it came to conclusion that absorption cost calculation is expedient for long term and variable for short term business decisions.
Activity based costing (ABC) allows to assign indirect manufacturing costs by accounting them by activities and applying specific cost calculation unit – cost driver.
Just-in-Time philosophy (JIT) considers the possibility to reduce the indirect... [to full text]
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FICOVÁ, Barbora. "Nákladové účetnictví v konkrétním podniku." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-137402.
Full textAbstract:
The aim of the thesis was to evaluate the cost accounting in the company KAMENOLOMY ČR, s. r. o. it was found that company uses system that is built to separate sectors of the financial and cost accounting. The company assembles the cost per unit of output and price using an absorption costing The company assembles the cost per unit of output and price using a simple calculation division. In contrast, I built a tiered calculation of gradual division. I made comparison of sales prices while using both two methods. In first year 2010 both methods show the same price. Higher price was in year 2011 in calculation of gradual division method. Price was higher by CZK 7,15. In 2011 was sold 1 203 741,26 tons of aggregates. Then, the overall difference in sales was in the application of the proposed calculation for the company to 8 606 750 CZK higher. Based on the facts, the company should use the method of calculation tiered division. The company uses the absorption costing to calculate the cost of performance. This method has several defects hence I designed to apply other methods calculation. Second method is called variable costing. The result showed that in months when sales were higher than production, profit was higher at calculate variable costing. At the end of this thesis I created a plan of calculation for year 2012. Planned calculation showed that costs at year 2012 are lower when company shuts down production in quarry Těchobuz.
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Meng, Binshen. "Microwave absorption in ionic ceramics with variable point defect concentrations." 1995. http://catalog.hathitrust.org/api/volumes/oclc/33807589.html.
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Thesis (Ph. D.)--University of Wisconsin--Madison, 1995.Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 120-128).
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Nogueira, Felipe Guimaraes. "Development of an infrared absorption spectroscope based on linear variable filters." 2006. http://hdl.handle.net/1969.1/ETD-TAMU-1075.
Full textAbstract:
The objective of this thesis is to develop a low-cost infrared absorption spectroscope
based on linear variable filter (LVF) technology for the automated detection of gases and
vapors, and the semi-automated detection of liquids. This instrument represents an
alternative to electronic-nose instruments based on cross-selective gas sensor arrays.
Instead, the proposed instrument uses the idea of computational “pseudo-sensors”,
whereby spectral lines in an analytical instrument are clustered into groups and used as
independent variables. We characterize the system on a number of performance metrics,
uncovering its detection limits and resolving power. We present calibration methods to
estimate the concentration of analytes in a matrix of absorbing species, as well as signal
processing techniques for spectral classification. Specifically, we validate the instrument
on a mixture calibration problem with simple and complex chemicals, and compare the
efficiency of different calibration methods to estimate the concentration of one analyte in
the matrix. Moreover, we demonstrate the use of the instrument on two real-world
applications in the foodstuffs domain: oil adulteration and trans fatty acid (TFA)
detection. The instrument, combined with signal processing techniques, is able to fully discriminate oils, as well as classify margarine and spreads onto high-TFA and low-TFA
groups. Despite operating at a low spectral resolution, our results show that the LVF
based spectroscope is a promising alternative to traditional analytical techniques for
selected niche applications.
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VACLÍKOVÁ, Kateřina. "Kalkulace v obchodní činnosti." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-71106.
Full textAbstract:
This thesis is focused on a field of calulation methods used in trading activity. The theoretical part offers an overview of full and direct costing, including their advantages and disadvantages for various ekonomic decisions. The practical part describes and evaluates the costing system of the business company and evaluates the profitability of each range of products using marginal costing.
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Drzewianowski, Andrea F. "Temporal changes in phytoplankton variable fluorescence (Fv/Fm) and absorption as a result of daily exposure to high light /." 2008. http://www.library.umaine.edu/theses/theses.asp?highlight=1&Cmd=abstract&ID=SMS2008-002.
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Peng, Cheng-Zhu, and 彭成柱. "Experimental study of a glazed collector regenerator with variable glazing gap height for an open-cycle absorption solar cooling system." Thesis, 1991. http://ndltd.ncl.edu.tw/handle/74812126399838405501.
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Prala, Carmen. "Caractérisation des états excités de complexes de nickel(II) par spectroscopie de réflectivité diffuse et d'absorption à température variable." Thèse, 2008. http://hdl.handle.net/1866/7821.
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Chonin, Leon Michael. "An analysis of the theoretical concepts of absorption costing in the United States of America and South Africa with a view to determining the influence exerted by United States multinational corporations on the policy and methods used in inventory valuation by their local subsidiary operations." Thesis, 2015. http://hdl.handle.net/10539/16505.
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Smit, Mathys Christiaan. "Die toepaslikheid van deeltitelheffings in Suid-Afrika / Mathys Christiaan Smit." Thesis, 2011. http://hdl.handle.net/10394/11096.
Full textAbstract:
According to the Sectional Titles Act 95 of 1986, levies are assigned according to the
size of a unit, in other words a unit’s participation quota. These levies are used to
finance a complex’s insurance, common property electricity and water, lift
maintenance, audit fees, management agent fees, salaries and wages, security,
swimming pool expenses and general building maintenance. According to the
Traditional Costing System, indirect costs are allocated based on a single cost actual expenses over a year are dissected. A regression and correlation analysis
was done on the relationship between costs, participation quota and levies. The
contribution of the study is that it empirically determines the behaviour of cost items
in order to allocate indirect costs more accurately. Consequently, this will result in
improved reasonability and will eliminate the cross-subsidisation of units.
The objectives were reached as follows: The first objective was reached when it was
proved through empirical studies that the Sectional Title is not fair when it states that
the allocation of levies must be according to floor space. The second objective was
reached when both participation quota and units per complex were identified as cost
drivers for each cost item. The third objective was reached by allocating the levy on
a 50 percent base according to units and a 50 percent base according to the total
area. This could be refined by each complex according to the unique need of the
complex.
driver. However, various indirect costs are not necessarily subject to this single cost
driver. In practice, it has been proven that high volume products are proportionally
taxed with indirect costs when compared to low volume products. In many
complexes, owners with larger units are of the opinion that their larger units are
subsidising those owners with smaller units. In contrast to the traditional costing
system, activity-based costing recognises that indirect costs can also be assigned by
use of multiple cost drivers. Since these multiple cost drivers – which affect the way
costs are assigned – can be identified, indirect costs are assigned more accurately.
This study investigates the current method of cost allocation, whereby costs are
assigned via participation quota, and makes suggestions on how these costs can be
assigned on a more accurate and fair basis in practice.
The goal of this study is to challenge the reasonability of the Sectional Titles Act. The
objectives of the dissertation are firstly, to determine the cost behaviour of various
cost items and whether the participation quota is a fair cost driver for determining the
levies that are to be paid; secondly, it investigates alternative cost drivers that will be
more applicable to certain cost items; thirdly, to suggest a cost formula to replace the
current cost method, that being the allocation of indirect costs via participation quota.
Empirical methods have been used in the research. The empirical research was
performed using data obtained from ANGOR Property Specialists (Pty) Ltd’s
database. A sample of 113 complexes was extracted from the database of which theThesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011
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Bescherer-Nachtmann, Klaus. "Fibre-Loop Ring-Down Spectroscopy Using Liquid Core Waveguides." Thesis, 2013. http://hdl.handle.net/1974/7906.
Full textAbstract:
Cavity ring-down spectroscopy has been used over the last twenty years as a highly sensitive absorption spectroscopic technique to measure light attenuation in gases, liquids, and solid samples. An optical cavity is used as a multi-pass cell, and the decay time of the light intensity in the cavity is measured, thereby rendering the techniques insensitive to light intensity fluctuations. Optical waveguides are used to build the optical cavities presented in this work. The geometries of such waveguides permit the use of very small liquid sample volumes while retaining the advantages of cavity ring-down spectroscopy.
In this thesis cavity ring-down measurements are conducted, both, in the time domain and by measuring phase-shifts of sinusoidally modulated light, and the two methods are theoretically connected using a simple mathematical model, which is then experimentally confirmed. A new laser driver, that is compatible with high powered diode lasers, has to be designed to be able to switch from time domain to frequency domain measurements.
A sample path length enhancement within the optical cavity is explored with the use of liquid core waveguides. The setup was optimised with respect to the matrix liquid, the geometrical matching of waveguide geometries, and the shape of liquid core waveguide ends. Additionally, a new technique of producing concave lenses at fibre ends has been developed and the output of a general fibre lens is simulated.
Finally, liquid core waveguides are incorporated into a fibre-loop ring-down spectroscopy setup to measure the attenuation of two model dyes in a sample volume of <1 µL. The setup is characterized by measuring concentrations of Allura Red AC and Congo Red from 1 µM to a limit of detection of 5 nM. The performance of the setup is compared to other absorption techniques measuring liquid samples.Thesis (Ph.D, Chemistry) -- Queen's University, 2013-04-23 14:08:16.33
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SLÁDKOVÁ, Kateřina. "Moderní metody řízení nákladů." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-153720.
Full textAbstract:
The main objective of this thesis is to analyze the costs of a organization with fictitious name PROFIL Ltd. for the period 2007 - 2012 and then propose measures to improve the performance of the company by optimizing various cost types. The theoretical part describes the traditional tools and modern methods of cost management. The application part is focused on the characteristics of organization, evaluation of its financial situation during the reporting period, analysis of cost structures, analysis of break-even point, estimation of cost functions and analysis of organization?s individual cost items, followed by drawing conclusions and action plans.