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Journal articles on the topic 'Cost calculation methods'
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1
Spatayeva, Saule B. "Cost Accounting Methods and Calculation Agricultural Products` Cost." European Researcher 93, no. 4 (March 15, 2015): 290–97. http://dx.doi.org/10.13187/er.2015.93.290.
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Gigi, Ion-Trifoi. "Cost Calculation Methods In Mining Industry." Annales Universitatis Apulensis Series Oeconomica 1, no. 8 (June 1, 2006): 75–80. http://dx.doi.org/10.29302/oeconomica.2006.8.1.14.
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Dmitrenko, Alla, Galyna Lebedyk, and Mykola Nesterenko. "Product Cost Calculation Methods in Construction." International Journal of Engineering & Technology 7, no. 3.2 (June 20, 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 the production cost expenditures by accounting for cost expenditures under current norms and their changes and provides accurate calculation of the cost price of construction products.
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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 calculation of the cost of the received types of agricultural products have been developed. Using the example of the production of the main herd of dairy cattle, it is shown that the use of old methods of calculating the cost of agricultural products is not consistent, and it is recommended to use more justified methods of calculating the cost of crop and livestock products, recommended in the new editions of the relevant guidelines of the Ministry of Agriculture of the Russian Federation.
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Kovács, György. "First Cost Calculation Methods for Road Freight Transport Activity." Transport and Telecommunication Journal 18, no. 2 (June 1, 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 cost is detailed for three types of fulfilment of transport tasks. The most common type of achievement is, when “own vehicle is used with own driver”. A software was also developed for this case based on the elaborated method. Based on the calculations of our software, the first cost can be defined quickly and precisely to realize higher profit.
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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 (March 31, 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 will be loaded to get the proper method to the cost and time of work. The results of the right method are method 1 Crawler Crane at Rp 206.598.086,00.
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McCarthy, Claudine. "Gain insight into cost-of-attendance calculation, methods." College Athletics and the Law 12, no. 6 (September 2015): 4. http://dx.doi.org/10.1002/catl.30117.
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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 construction are suggested, including the use of the territorial coefficient in calculations when utilizing the method of dependence on the natural indicators of the design objects. It is revealed that the use of this coefficient significantly increases the accuracy of calculations. For the method of calculating the cost of design as a percentage of the total cost of construction, it is proposed to clarify the methodology for calculating the cost of construction of multi-apartment buildings according to the enlarged construction price standards. It is proved that today it is impossible to replace the value of individual structural elements of an object in the event of differences in the design solutions with the solutions represented by similar objects in the collection of the construction price standards. The ways of solving these issues by the use of collections of standards for the price of construction solutions are outlined. The authors are convinced that the improvement of methods for calculating the cost of design products will improve the efficiency of investments in the construction industry.
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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 (December 15, 2019): 1450–61. http://dx.doi.org/10.9770/jesi.2019.7.2(46).
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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 (November 18, 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 processes in the road transport performance in international road transport for the return flight and calculating methods the demand for the amount of fuel purchased in different countries with different prices. The author presents the results of theoretical and experimental research the adequacy of the mathematical model (methodology). The specified mathematical model consists in substantiation of a technique of calculation of quantity of car fuel, definition of the variable factors influencing volumes of fuel expenses, calculation of correction factors (total) received on the basis of technical and operational indicators of vehicles and the influencing factors connected with features of road transport work. . The second part of the research contains the results of the development of an algorithm development to calculate the total cost of automotive fuel, which was purchased at different prices in several countries. Thus, the main purpose of research is the task of substantiating the algorithm (mathematical model – methodology) for determining fuel costs by the criterion of the highest use of fuel in countries at the lowest prices.
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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, which would ensure the achievement of the required strength and average density at the same time. Based on the above, the aim of the thesis was formulated. The aim of the thesis is to develop a method for calculating the composition of cellular concrete, based on experimental-statistical models, which would ensure the production of concrete with the required properties while minimizing the cost of raw materials. A calculation algorithm, a block diagram and a computer program for designing cellular concrete compositions based on experimental-statistical modeling were developed. Using the example of the specified block diagram for calculating concrete compositions, the sequence of calculations is described in detail. The essence of the calculations is that the three-factor mathematical model of the property parameter of cellular concrete, which is supposed to be guaranteed, leads to a second order equation. After that, the roots of the equation are determined. They are substituted into a mathematical model and the composition of concrete is determined in natural values of variable factors. After that, the cost of the composition is determined, which is entered into the data array. Then one of the factors changes, according to the set step and the cycle repeats. At the last stage, the formed data array is processed and the composition with the minimum cost of materials is determined. Testing of the developed software was carried out by processing and calculating a three factor experiment. As a result, the composition of cellular concrete which provides the required strength of foam concrete with a minimum cost of materials, was determined.
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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 (December 31, 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 production using traditional methods and Activity Based Costing (ABC). The research method used is descriptive method. The results showed that the cost calculation of production using Activity-Based Costing System provides results that are more expensive than traditional systems on Pizza Chicken Bread, Sausage Bread and donuts. Traditional systems provide greater profit than the Activity-Based Costing system, because the calculations with the traditional system using only one cost driver so make inefficiency costs and generate profit and irrelevant
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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 (January 13, 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 process optimisation. The data was acquired via questionnaire. Respondents would fill the questionnaire in online form as well as through personal interview. The questions were focused on the range of the utilisation of the modern methods, tools, indicators and calculations by Slovak enterprises. The tools of descriptive and inductive statistics were used for data analysis. Keywords: Process optimisation, calculation, cost, change management.
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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 (September 26, 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. Because it is seen from the method of calculation, the variable costing approach is more practical and easy to analyze. The results show that, using a calculation with a variable costing approach, the total production costs are lower than the calculation of real use, which is Rp. 55. 718,000 while using the real calculation, the results are greater, which is Rp. It can be seen that the calculation of the company's real production costs is higher than the calculation of production costs using the variable costing method. There is also the main difference between the real calculation of the company and the calculation of variable costing which is located in the treatment of factory overhead costs. The company's real calculations use fixed factory overhead and variable calculations while the variable costing method only calculates variable overhead costs.</em></p><p><strong><em>Keywords</em></strong><em> : Cost, Productions Cost, Variable Costing</em></p>
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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 (May 14, 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 organization of cost accounting and choice of methods for calculating the production expenses in sausage production in modern conditions. Integration within the framework of the Eurasian Economic Union and digitalization are the new most significant factors that change both the production process and accounting practices. Conclusions. The rise of digitalization in all areas of activity of meat processing enterprises, development of the regulatory framework within the Eurasian economic integration have become significant factors that have a material impact on the most important elements of accounting and calculation tools in sausage production. These factors along with industry characteristics should be taken into account when organizing cost accounting and choosing methods for calculating the production expenses in sausage production. The results obtained can help further develop theoretical aspects of cost accounting and calculation in sausage production.
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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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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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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 (May 28, 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 analysis of appropriate laws and regulations, official statistical data, public reporting of domestic enterprises, etc. The study also draws on the systems approach, and comparative and statistical analysis. Results. I offer a classification of the key factors affecting the labor productivity, reveal the value added as the most effective indicator for labor productivity evaluation. The cost component in value added most correctly reflects the dynamics of production as compared with the revenue-based methodology. The classification helps understand the most effective directions and methods of labor productivity improvement. Conclusions. The offered methodology is the most effective. It enables to present an adjusted algorithm for labor productivity calculation, using the value added.
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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 (January 31, 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, the cost of production with the method of the company that has been run is Rp. 40,100.00. With the full costing method, Rp. 41,500.00. It can be concluded that the cost of production based on the two calculation methods above there are differences or differences. With the full costing method, the cost of production is higher. This shows that so far the calculations made by the company have several elements that have not been included in the calculation.
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Andri Ikhwana and Saepul. "Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Peci." Jurnal Kalibrasi 15, no. 2 (August 16, 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 sold and selling price based on the method of full costing and variable costing method.Calculation using full costing method resulted in higher selling price compared to variable costingmethod. So, should be in calculating the cost of production as the basis of determining the sellingprice using the full costing method, so that the resulting sale price is precise and accurate.
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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 (August 31, 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 more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method
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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 (February 5, 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 important topic. The discussion regarding wheeling costs emphasizes that the costs charged to each party involved can meet the fairness principle, which is in accordance with their respective contributions to the implementation of wheeling. Broadly speaking, research related to wheeling can be grouped into research for developing wheeling cost calculation methods and research for developing wheeling cost allocation methods. The development of the wheeling cost calculation method also includes the development of cost components that can be included in the cost calculation. This study summarizes the discussion of wheeling costs on three aspects, namely calculation methods, cost components, and cost allocation mechanisms.
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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 (July 20, 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% with a selling price of IDR 1,550,000, while the calculation using the job order costing method was equal to Rp 1,329,217 with a selling price of Rp 1,589,744 with a profit rate of 19.6%. Based on the results of his analysis, the difference in the calculation of cost of goods manufactured is due to the fact that Maju Jaya Aluminum does not identify in detail the elements of the cost of production, so the cost of production calculated by Maju Jaya Aluminum is lower than using the job order costing method. We recommend that Maju Jaya Aluminum correct the calculation of cost of goods manufactured according to the job order costing method by calculating and identifying raw material costs, direct labor costs, and factory head costs so that the specified selling price can be accurate and increase.
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Nikolaevna Gerasimova, Larisa, and . "Construction: Innovative Approach to Cost Accounting." International Journal of Engineering & Technology 7, no. 4.38 (December 3, 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 construction organization, considering peculiarities of this method in construction.Based on the results of the study, it can be concluded that the proposed method of cost calculation for a future innovative product allows for an adequate assessment of future costs, which, given a shortage of raw data and the time resource, reduces investment risks.
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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 (September 3, 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 and relationship fusion, we put forward the algorithm of main traverse procedure and calculated to be the least cost in time and space in comparison with traditional methods. We adopted three experiments to testify the usability of our approach from the perspective of actual library resources, small datasets and large datasets. In Experiment 1, the bibliographic data from East China Normal University Library were used to show the feasibility and capability of our proposal and present the process of the algorithm. In both Experiments 2 and 3, our approach had at least 88% confidence in detecting accurate merging mappings and also decreased time cost. The test demonstrated a good fusion result. The problem of lower recalls caused by error analysis results from the conflict between the complex structures in ontologies and the recursive functions, which will be improved in the future.
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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 opportunities and time conditions. Indirect methods of feedstuff nutrition index obtainment from data base and calculation with the help of regression were developed. However from database it is not always possible to get comprehensive information. There is not enough information in database on content in feedstuff microelements, vitamins, ADF, NDF, starch, sugar, etc. For calculation of feedstuff nutrition formulae were used in indirect method. They fully provide calculations of energetic partially protein feedstuff nutrition, but also calculations of separate parameters of carbohydrate nutrition. For calculation of mineral and vitamin and specific parameters of lipidic and carbohydrate nutrition there are no certain calculation formula. Consequently, along with advance of analysis methods of feedstuff chemical composition, it is necessary to broaden and deepen databases of feedstuff and continue research to establish mathematical models for calculations of feedstuff chemical composition . These developments will allow significantly speeding up calculations of diets, reducing costs and time on feedstuff analysis.
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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 mathematical model that allows the development of an instrumental apparatus for the implementation of the method. With its application, the problem of calculating the production cost of seven types of final products for a conditional technological scheme of integrated production was solved. The results are also compared with the cost calculation obtained by other methods. In addition, a graphical and matrix analysis of the calculation results was carried out. The obtained results of calculating the cost of the final product make it possible to evaluate this method as workable, and the algorithm for its construction - as using the entire array of initial objective information.
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Choi, Jaehyun. "Road User Costs for Highway Construction Projects Involving a Lane Closure." Sustainability 12, no. 8 (April 12, 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 Institute (TTI), and adopted by many other state agencies, such as the Florida Department of Transportation (FDOT), and a commercial software package.
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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 analysis of the technical state of the structures and drawings from the calculation section of the CS (reinforced concrete structures).
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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 (September 30, 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 and activity based costing system. The conclusions of the whole thesis are activity-based costing system is considered more relevant than traditional systems that are currently used by the company.
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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 (March 4, 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, resonant modes are supplied by some non-measurable but existing modes and processed using the author’s own procedure. For flutter computation, the modes are normalized using the aircraft mass model. The measured mode orthogonalization is possible. The flutter calculation made by means of both methods are performed for the MP-02 Czajka UL aircraft and the Virus SW 121 aircraft of LSA category. FindingsIn most cases, both compared flutter computation results are similar, especially in the case of high aspect wing flutter. The Czajka T-tail flutter analysis using JG2 software is more conservative than the one made by ZAERO, especially in the case of rudder flutter. The differences can be reduced if the proposed rudder effectiveness coefficients are introduced. Practical implicationsThe low-cost methods are attractive for flutter analysis of UL and light aircraft. The paper presents the scope of the low-cost JG2 method and its limitations. Originality/valueIn comparison with other works, the measured generalized masses are not used. Additionally, the rudder effectiveness reduction was implemented into the STA. However, Niedbal (1997) introduced corrections of control surface hinge moments, but the present work contains results in comparison with the outcome obtained by means of the more credible software.
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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 (April 16, 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 production by calculating the overall cost raw materials issued with products produced during the production process. In addition, the process of recording and calculation requires considerable time which results in difficulties in analyzing profits. To overcome these problems, the application of Activity Based Costing System and Client Server based methods is carried out. All activities are intended to produce products with adequate costs. The main focus of company management on activity management, namely planning and controlling all company activities in producing products with the appropriate cost level. The research method used is the RND method / Reset and Development Accounting information system calculation of the cost of production is expected to be applied to the company so that it can be more effective and efficient in calculating the cost of production
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Bokor, Zoltán. "Elaborating Cost and Performance Management Methods in Transport." PROMET - Traffic&Transportation 21, no. 3 (March 2, 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 different transport companies. After explaining the main modelling principles, the experiences of empirical pilot projects are discussed. The preliminary results of these projects have proved the significance of the elaborated methodology. At the same time, it can also be concluded that the modelling tool shall be adapted to the specific circumstances of the examined transport companies before practical implementations. KEY WORDS: cost calculation, performance management, controlling
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Grigoryev, V. V. "Specifics of the Discount Rate Calculaton in the Business Valuation." Economics, taxes & law 11, no. 3 (November 6, 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 flow discount rates for equity capital and for all invested capital. The research resulted in the development of methods for measuring additional risks in the calculation of the cash flow discount rate for equity and identifying risks in the calculation of the weighted average discount rate of the cash flow for the total invested capital. The research findings can be used for boosting business activities as well as for business valuation and management. It is concluded that every percent of additional risk in the discount rate calculation increases the size of the rate and reduces the cost of a valuated business.
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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 calculation.
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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 (October 1, 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 is IDR 2,522,926,538,Economy Class Train (K3) Green Car is IDR 363,126,214, and Economy Class Train (KMP3) AC is IDR3,145,136,617. Meanwhile, the calculation using ABC method shows that cost of goods manufacture of EconomyClass Train (K3) AC, Economy Class Train (K3) Green Car and Economy Class Train (KMP3) AC are IDR2,727,987,080, IDR 360,001,314, and IDR 3,383,215,414. So, for the comparison, traditional method determinelower cost of goods manufacture from ABC method (undercosted) for two products, that are Economy ClassTrain (K3) AC and Economy Class Train (KMP3) AC. While in Economy Class Train (K3) Green Car, traditionalmethod determines higher cost of goods manufacture compare to the calculation of ABC method (overcosted).This results recomend to the important of implementing ABC method in calculating cost of goods manufacturewhich give more accurately calculation to develop competitive advantage, that help the management inmaking decision of determining the price, determining the strategy of cost leadership, and implementing theActivity Based Management (ABM).
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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 (March 27, 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 well as the requirements of the efficiency of enterprise management. Studying the formation of accounting information when calculating the cost of production by type of product, comparing the level of costs with the revenue received makes it possible to determine the economic efficiency of production. The purpose of this study is to identify the problems of forming accounting information when calculating the cost of production for making decisions to reduce costs. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, and graphical method for visualizing the results obtained. When considering the cost calculation, attention is paid to the fact that in market conditions there is a need for detailed cost accounting and calculation of the cost of production. If we take into account that in market conditions, prices for products are formed as demand increases, and demand is influenced by external factors, then we can only influence the costs based on the cost calculation. The basis for making effective management decisions will depend on how reliable and to what extent the accounting information is formed. Costs are the main constraint on the profit of industrial enterprises, since the main strategic goal of any enterprise is the mechanism for increasing profits. The ability to achieve this goal is limited by the following internal factors: the complexity of the cost grouping, technological processes, and the impact on product quality. It is necessary to improve the information system, which is based on the data of primary documents, document flow and the order of cost grouping. The proposed measures will contribute to strengthening the control function of the management and, as a result, effective cost management.
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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 (December 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 this goal the iterative calculation method was used. Electromechanical battery mass was analyzed as a discharge process rotation speed function. Taking into account the rotor stored energy, we can increase the minimum rotation speed thus reducing the electrical machine mass and increasing the flywheel mass, which provides EMB cost reduction. Additionally, the possibilities of using numerical approximation calculations of magnetization curves are discussed. Each iteration of numerical application necessary for the method for rapid calculation is essential when calculating the field problems. Nowadays there are a lot of computer added design programs for electromagnetic field calculation in different types of applications, electrical machines and apparatus. For the electromagnetic field calculation process some more commonly used magnetization curve approximation methods are described, and the machine calculation time is tested for different numbers of calculations.
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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 it is proved that the fluctuation of reactive power will affect the power distribution of the whole network, as a result affect the generators’ sale of electricity income to loads greatly.
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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 (May 27, 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 algorithm can generate true Euclidean distance in homogeneous frictions and can provide more accurate least cost in heterogeneous frictions than that provided by several existing methods. Furthermore, the proposed data structures, i.e., a heap combined with a hash table, significantly improve the algorithm’s efficiency. The algorithm and data structures have been verified via several applications including planning the shortest drone delivery path in an urban environment, generating volumetric viewshed, and calculating the minimum hydraulic resistance.
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Alvin, Matthew D., Jacob A. Miller, Daniel Lubelski, Benjamin P. Rosenbaum, Kalil G. Abdullah, Robert G. Whitmore, Edward C. Benzel, and Thomas E. Mroz. "Variations in cost calculations in spine surgery cost-effectiveness research." Neurosurgical Focus 36, no. 6 (June 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 cost-effectiveness literature related to spine surgery. All cost-effectiveness analyses pertaining to spine surgery were identified using the cost-effectiveness analysis registry database of the Tufts Medical Center Institute for Clinical Research and Health Policy, and the MEDLINE database. Each article was reviewed to determine the study subject, methodology, and results. Data were collected from each study, including costs, interventions, cost calculation method, perspective of cost calculation, and definitions of direct and indirect costs if available. Results Thirty-seven cost-effectiveness studies on spine surgery were included in the present study. Twenty-seven (73%) of the studies involved the lumbar spine and the remaining 10 (27%) involved the cervical spine. Of the 37 studies, 13 (35%) used Medicare reimbursements, 12 (32%) used a case-costing database, 3 (8%) used cost-to-charge ratios (CCRs), 2 (5%) used a combination of Medicare reimbursements and CCRs, 3 (8%) used the United Kingdom National Health Service reimbursement system, 2 (5%) used a Dutch reimbursement system, 1 (3%) used the United Kingdom Department of Health data, and 1 (3%) used the Tricare Military Reimbursement system. Nineteen (51%) studies completed their cost analysis from the societal perspective, 11 (30%) from the hospital perspective, and 7 (19%) from the payer perspective. Of those studies with a societal perspective, 14 (38%) reported actual indirect costs. Conclusions Changes in cost have a direct impact on the value equation for concluding whether an intervention is cost-effective. It is essential to develop a standardized, accurate means of calculating costs. Comparability and transparency are essential, such that studies can be compared properly and policy makers can be appropriately informed when making decisions for our health care system based on the results of these studies.
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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 (December 8, 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 costs allows eliminating the above specified disadvantages. Improvement of the existing methods with reference to this principle enables more accurate calculation of the cost of goods manufactured and take more reasoned management decisions. The article shows an illustrative example of formation of closed cycles in allocation of the costs of supporting business processes, as well as the calculations for multicycle allocation of the costs of supporting business processes to primary business processes.
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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 (February 29, 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 structure, costs are recommended to be divided in two levels, namely by groups of activities and classification by elements of cost and by the relationship to outputs covering agricultural products. Using a general model, the objectives analysed are implemented in the livestock production aimed at dairy cow breeding.
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Vidale, John E., and Heidi Houston. "Rapid calculation of seismic amplitudes." GEOPHYSICS 55, no. 11 (November 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, given an arbitrary velocity field sampled at these points. The computational cost of finding each traveltime is roughly one square root operation.
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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 (January 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 method on friction torque with lower cost in production is proposed.
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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 (July 21, 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 assigned to the seven external cost categories: accident, noise, congestion, habitat damage, air pollution, climate change and well-to-tank emissions. The most investigated external cost categories are climate change, air pollution and accidents. Two studies were identified as the major external cost calculation methods for IWT in the abstract. Our paper shows that the data basis of IWT is significantly lower than for road/rail. The measurement of energy consumption and related emissions of IWT needs to be qualitatively and quantitatively improved and brought up to the level of road traffic, to ensure an accurate comparison with other modes of transport.