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Frost, John Ewen. "Operations and maintenance cost for new major U.S. Coast Guard platforms: projected versus actual costs." Thesis, Monterey, California. Naval Postgraduate School, 1989. http://hdl.handle.net/10945/27185.
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Pereira, Pedro. "Three essays on cost reducing investment /." Diss., Connect to a 24 p. preview or request complete full text in PDF format. Access restricted to UC campuses, 1997. http://wwwlib.umi.com/cr/ucsd/fullcit?p9804531.
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Vigren, Andreas. "Costs in Swedish Public Transport : An analysis of cost drivers and cost efficiency in public transport contracts." Licentiate thesis, Transportekonomi, TEK, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-174378.
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During the last seven years, the total cost for Swedish public transport provision has increased by over 30 percent in real terms according to figures from the government agency Transport Analysis. A similar pattern is found if considering a longer time span. Part of the cost increase can be attributed to an increased supply, and part is due to price increases on input factors that are measured by an industry index produced by the public transport industry. The fact that about half of the costs in Swedish public transport are covered by public funds calls for responsibility in how these funds are used, and this means that information about cost drivers and cost efficiency is necessary. The lack of information about these factors in the Swedish public transport sector is the main motivation for the two papers included in this thesis. In this cover essay, the developments over the last decades in Swedish public transport are described, and there is a focus on the last ten years with the Doubling Project and the market in 2012. As mentioned, the costs as a whole, as well as per unit costs such as cost per vehicle kilometer, have increased in real terms since 2007. Even though parts of the cost increase can be attributed to an increased supply or the price of input factors, this development might be problematic for at least two reasons. First, the ambition of the industry to double the number of travelers by the year 2020 seems to have resulted in a supply increase around year 2010 and a similar increase in the number of boardings. However, the cost per vehicle kilometer and cost per boarding have both increased since then, which can bring into question whether the supply increases have been made at the right places and to the proper extent to have the desired effect on travel. Second, it is not clear whether a price increase for input factors can be viewed as an ``acceptable'' explanation for the cost increase. To the extent that the Public Transport Authority (PTA) or operator can affect the price of input factors such as buses (detailed or environmental requirements, etc.) or labor (demands on take-over of previous staff), an endogenous relationship is possible, which could disguise these potentially cost-driving factors as general price increases. At the end of this essay, a discussion about the lack of publicly available data highlights the non-compliance with EU regulations related to this. More data resources, perhaps with open access, would enable more comparisons between contractual forms, PTAs, and operators, which would provide examples of good and poor solutions and concepts in the industry and would have the potential to ensure better use of public funds. Below is a summary over the two paper included in this licentiate thesis. Papper I - “Costs for Swedish Public Transport Authorities” - uses contract-level data for the year 2012 and econometric methodology to investigate how contract factors affect costs for bus contracts. A theoretical framework is established to show some of the cost mechanisms that are at work in the two most popular contractual forms in Sweden, and the paper provides some insights into what results to expect from the empirical analysis. The most important results from the econometric analysis are that higher population density and a contract being operated by a publicly owned (municipal or county council) operator are both associated with having higher costs. Also, no statistically significant differences could be found when using incentive payments in the contracts. Papper II - “Cost Efficiency in Swedish Public Transport” -has a similar perspective as Paper I, but it uses stochastic frontier analysis to focus on cost efficiency and differences across PTAs. Data for the year 2013 are used, along with other data sources, to derive a cost frontier from which some of the deviations from this can be attributed to cost inefficiencies. The results are similar to those of Paper I, namely that cost efficiency is lower in high-density areas and in contracts that are directly awarded to a publicly owned operator. When comparing the cost efficiency of the PTAs (or counties), most exhibit small differences. The difference between the 1st and 15th-ranked county is only about 8 percent. The difference is somewhat larger when turning to the third and second least efficient counties of Stockholm and Skåne. The least efficient county of Västmanland is about 30 less cost efficient than the 1st-ranked county.De senaste sju åren har de totala kostnaderna för att bedriva kollektivtrafik i Sverige ökat med över 30 procent i reala termer enligt siffror från myndigheten Trafikanalys. Jämförs en längre tidsperiod hittas samma mönster. En del av kostnadsökningen kan förklaras med ett ökat utbud under perioden, och en del med ökade priser på insatsfaktorer vilket kan mätas med ett prisindex sammansatt av kollektivtrafikbranschen. Det faktum att ungefär hälften av kollektivtrafikens kostnader täcks av offentliga medel ställer krav på ett ansvarsfullt utnyttjande, vilket i sin tur kräver information om hur kostnader och kostnadseffektivitet påverkas. Dylik information är begränsad för svensk kollektivtrafik, vilket är den huvudsakliga motiveringen till de två papperen i denna uppsats. I den tillhörande kappan beskrivs de senaste decenniernas utveckling i den svenska kollektivtrafiken, med ett större fokus på de senaste tio åren med branschens fördubblingsprojekt samt marknadsöppningen år 2012. Som nämndes tidigare har kostnaderna som helhet, samt olika typer av styckkostnader såsom kostnad per körd utbudskilometer, ökat i reala termer sedan 2007. Även om delar av kostnadsökningarna kan attribueras till ett ökat utbud eller prisökningar i insatsfaktorer kan utvecklingen ändå vara problematisk av åtminstone två anledningar. För det första verkar branschens ambition att fördubbla resandet till år 2020 ha gett en utbudsökning under åren kring 2010, och en resandeökning något år senare. Vad som är tydligt är dock att både kostnaden per utbudskilometer och passagerare ökat. I ljuset av detta blir det tveksamt om utbudsökningarna skett på rätt ställen. För det andra är det oklart om en prisökning i insatsfaktorerna kan ses som ”acceptabla” anledningar till branschens kostnadsökning. I den mån kollektivtrafikmyndigheter och/eller operatörer kan påverka priset på insatsfaktorer såsom bussar (särkrav, miljökrav etc.) eller personal (personalövertagande etc.) riskerar man ett endogent samband vilket gör att dessa, potentiellt kostnadsdrivande, faktorer lätt kan sorteras bort som allmänna prisökningar. I slutet av kappan förs även en diskussion om den bristande tillgången på offentlig data i svensk kollektivtrafik, och att kollektivtrafikmyndigheterna inte följer uppsatta EU förordningar relaterat till detta. Ett större utbud av data, och helst ett öppet sådant, skulle möjliggöra för mer jämförelser mellan kontrakt, utförare och kollektivtrafikmyndigheter, vilket i förlängningen tydligare skulle kunna påvisa bra och dåliga exempel i branschen och bidra ett bättre resursutnyttjande av skattemedel. Nedan följer en sammanfattning av de två papper som ingår i licentiatuppsatsen. Papper I, “Costs for Swedish Public Transport Authorities”, använder data från år 2012 på kontraktsnivå för att med ekonometriska metoder analysera hur olika kontraktsfaktorer påverkar kostnaderna i busskontrakt. Analysen utgår från en teoretisk modell visar på kostnadsmekanismer i de två vanligaste kontraktstyperna, och som ger några insikter om vilka resultat som kan förväntas från den empiriska analysen. De viktigaste resultaten från den ekonometriska analysen är att kostnaderna är högre om kontraktet körs i ett område med hög befolkningstäthet, eller om operatören av ett kontrakt har en offentlig ägare (kommun eller landsting). Incitamentsersättning till operatören kan inte påvisas ha en statistiskt signifikant påverkan på kostnaderna. Papper II, “Cost Efficiency in Swedish Public Transport” , har en liknande utgångspunkt som Papper I, men använder stokastisk frontanalys för att fokusera på kostnadseffektivitet och skillnader i denna mellan kollektivtrafikmyndigheter. Data från år 2013 används tillsammans med ett antal andra datakällor för att ta fram en kostnadsfront, där vissa avvikelser från denna attribueras som kostnadsineffektivitet. Resultaten påminner om de i Papper I, nämligen att kostnadseffektiviteten är lägre i tätbefolkade områden, samt i kontrakt som direkttilldelas en offentligt ägd operatör. En jämförelse av kollektivtrafikmyndigheternas (länens) kostnadseffektivitet visar att de flesta län inte skiljer sig åt. Skillnaden mellan den mest effektiva och 15e mest effektiva länet är ca 8 procent. Skillnaden är något större till Stockholms och Skåne län, som har tredje respektive näst lägsta kostnadseffektivitet, samt det sist placerade länet, Västmanland, som är cirka 30 procent mer ineffektiv än det bäst placerade.
QC 20151007
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Günther, Edeltraud, Oliver Schill, and Heiko Schuh. "Standardisation of Cost Accounting for Cost-Benchmarking." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2001. http://nbn-resolving.de/urn:nbn:de:swb:14-1004104688890-01115.
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This study aims at the presentation of the standardisation method in benchmarking at the conceptual level. This conceptual level is to serve as the basis for the transfer into numerous practical applications. The field example demonstrated is meant to provide additional support. At the same time, this example reveals that the concept is feasible and necessary. The necessity refers to the identification, discussion and solution - oriented towards the goals of the intended benchmarking - of the aspects in the planning and analysis phases of benchmarking which are behind the standardisations. Under certain circumstances this may lead to the fact that this method makes the participating comparative partners sensitive for the conscious perception of the possible significance of standardisations. A more exact analysis may quite as well show that the options in cost accounting are used uniformly to a large extent so that for reasons of materiality the standardisations are not put into practice. Even if this study exclusively examines monetary quantities such as costs we should state that - particularly when benchmarking is extended to further objectives, e.g. quality, environment and time - the need for standardisation is identified for non-monetary quantities as well. Non-monetary quantities also involve - sometimes very complex - questions of evaluation that imply options for subjective evaluation. The basic question of how to evaluate environmental influences or quality aspects is to illustrate this issue. Since standardisations can not at all eliminate subjectivity, which is connected with the determination of options by standards, it may be quite useful in some cases to examine the influence that alternative standards produce. This is particularly useful for the influencing factor parameter, where the Hoechster-Spinne may serve as an analytical tool to illustrate the sensitivity of the quantity which is calculated taking into account this influencing factor.
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Biggs, Carl T. "Implications of transaction costs for acquisition program cost breaches." Monterey, California. Naval Postgraduate School, 2013. http://hdl.handle.net/10945/34629.
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Approved for public release; distribution is unlimitedIt is generally accepted that cost growth in federal major defense acquisition programs (MDAPs) is partially attributable to inaccurate cost estimates. Cost analysts exhaustively analyze manpower and resources to provide accurate estimates, however the influence of transaction costs is often ignored in traditional cost estimates. This thesis investigates the association between cost growth and transaction costs, the real cost of business negotiations and program management. We collect MDAP cost threshold breach data and cross reference it with a proxy for MDAP transaction costs (Systems Engineering/Program Management Costs) to determine whether a correlation exists. We use multiple logistic regression models to analyze the binary outcome of breach or no breach. The results show that for MDAPs with cost-plus contracts there is a statistically significant relation between the likelihood of a cost threshold breach occurring and the relative magnitude of the MDAPs transaction costs; no such relation exists for fixed price contracts. Although these results show an association between cost threshold breaches and transaction costs, there is no evidence of causality between these two variables and our exploration of causality is a topic for future research.
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Goodlin, Ryan, Brad Grafelman, and Troy Wolz. "Cost Effective COTS Microphone Array for Range Safety Applications." International Foundation for Telemetering, 2011. http://hdl.handle.net/10150/595626.
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ITC/USA 2011 Conference Proceedings / The Forty-Seventh Annual International Telemetering Conference and Technical Exhibition / October 24-27, 2011 / Bally's Las Vegas, Las Vegas, NevadaIn range safety and surveillance applications, it is helpful to have an array of sensitive, directional microphones. Using beamforming and feature extraction, one can use such an array to locate, track, and identify a variety of targets. This paper describes how one can construct such an array from sub-arrays of small, inexpensive, commercial off-the-shelf microphones. Each sub-array consists of a few dozen electrets condenser microphones which are closely spaced. The analog signals from the microphones are summed, digitized, and then combined with signals from other sub-arrays using a field programmable gate array device. The digital signal is then passed to a general purpose computer for further analysis.
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Vanhook, Patricia M. "Cost-Utility Analysis/Cost Effectiveness of Nursing Care." Digital Commons @ East Tennessee State University, 2015. https://dc.etsu.edu/etsu-works/7432.
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Dona', Eleonora <1987>. "Dollar Cost Averaging VS Suited Dollar Cost Averaging." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/6960.
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The Dollar Cost Averaging is a strategy based on periodic investment of a fixed amount of money, even small one, into a stock or a portfolio each interval over a given period of time. In this way it may be possible to reduce the volatility effects on the market, since each payments could be done both with positive and with negative conditions. What if the investment is not regular in time, but changes according to the market trend? This thesis project aims to compare the standard Dollar Cost Averaging with a suited plan. The amount of money for each instalment will be kept the same as for the standard plan, what will be changed is the instant of time of each investment, that it will be chosen according to the market trend.
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Carrasco, Alejandra, Patricio Cortés, Juan Pablo Aguirre, and E. José Luis Peña. "Cost-Down." Tesis, Universidad de Chile, 2005. http://repositorio.uchile.cl/handle/2250/111658.
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Tesis para optar al grado de Magíster en Administración MBANo disponible a texto completo
Nuestro plan de negocios se focaliza en la satisfación de necesidades que tienen las empresas PYME del ámbito indus rial del área metropolitana. Según un estudio realizado por el equipo ejecutivo de COST DOWN, entre Noviembre y Diciembre de 2004, el 60% de éstas, en promedio, no posee una forma estructurada de trabajo para llevar e control de inventario y de materias primas, y el 64% no posee una forma estructurada para la obtención de los costos de producción. Por otra parte, el mismo estudio establece que los encuestados valoran un sistema vía Internet, que no signifique la instalación de platafo mas adicionales y que les permita mejorar su gestión en el control de inventario y costos. Nuestro servicio consiste en capturar y procesar la información de producción de las empresas asesoradas, que les permitirá ahorrar costos haciéndolas más eficientes. Nuestro modelo de negocios considera resolver dificultades de acceso y uso de la tecnología por medio de un sistema WEB en la modalidad ISP, lo que permite independizarse de las limitaciones de las empresas en dicha dimensión. Esto les posibilitará contar con información en línea para optimizar la toma de decisiones, mejorar su competitividad en el mercado y aumentar la ren abilidad de la inversión realizada, reflejándose en un beneficio monetario vía reducción de costos, cuyo monto dependerá de la realidad de cada empresa. Nuestra estra egia competitiva es la focalización, pues estaremos orientados a las medianas empresas del sector industrial en la región metropolitana, cuyo número asciende actualmente a 1.316. El equipo ejecutivo podrá poner su vasta experienc a al servicio de un número de PYMES mucho más grande que el que atiende un consultor normal, debido a su focalización en lo relacionado con la cadena productiva y gracias al uso de herramientas tecnológicas que multiplican su productividad. Para llevar a cabo este proyecto, se con empla una inversión inicial de UF 3.030, la cual será aportada en partes iguales por el equipo ejecutivo, constituido por Alejandra Carrasco quien ha diseñado e implementado estrategias de marketing en empresas de servicios, Juan Pablo Aguirre especialista en TI quien posee una empresa desde 1998 dedicada a desarrollar sistemas en la modalidad ISP e instalación de platafo mas de Internet, Patricio Cortés ejecutivo del sector financiero desde hace 17 años, dirigiendo equipos de venta y mantención de carteras de emp esas PYME del área metropolitana y José Luis Peña quien es jefe de control gestión en una empresa industrial, dentro de sus logros está liderar la implementación de sistemas de control de producción, comercial y corporativo que se encuentran en funcionamiento. Para el análisis financiero se consideró un horizonte de evaluación a 5 años, el cual contempla una capturación de 50 empresas para el primer año, arrojando una TIR de 80 % y un VAN de UF 5.760. Finalmente dado los antecedentes antes mencionados, y considerando el estudio de mercado realizado es atractivo para el equipo ejecutivo llevar a cabo el negocio.
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Asif, Mohammad. "Simple generic models for cost-significant estimating of construction project costs." Thesis, University of Dundee, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.330103.
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Nesbitt, Tess Alexandra. "Cost-sensitive tree-stacking learning with variable prediction error costs /." Diss., Restricted to subscribing institutions, 2010. http://proquest.umi.com/pqdweb?did=2026906691&sid=1&Fmt=2&clientId=1564&RQT=309&VName=PQD.
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Shehabi, Murtaza Kaium. "Cost tolerance optimization for piecewise continuous cost tolerance functions." Ohio : Ohio University, 2002. http://www.ohiolink.edu/etd/view.cgi?ohiou1174937670.
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Al-Hazmi, Muhammad Hasan Saleem. "Cost policies and cost practices in UK manufacturing industry." Thesis, University of Manchester, 1995. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.668730.
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Yang, Shih-Hsien. "Effectivess of Using Geotextiles in Flexible Pavements: Life-Cycle Cost Analysis." Thesis, Virginia Tech, 2006. http://hdl.handle.net/10919/31442.
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Using geotextiles in secondary roads to stabilize weak subgrades has been a well accepted practice over the past thirty years. However, from an economical point of view, a complete life cycle cost analysis (LCCA), which includes not only costs to agencies but also costs to users, is urgently needed to assess the benefits of using geotextile in secondary road flexible pavement.
In this study, a comprehensive life cycle cost analysis framework was developed and used to quantify the initial and the future cost of 25 representative design alternatives. A 50 year analysis cycle was used to compute the cost-effectiveness ratio for the design methods. Four flexible pavement design features were selected to test the degree of influence of the frameâ s variables. The analysis evaluated these variables and examined their impact on the results.
The study concludes that the cost effectiveness ratio from the two design methods shows that the lowest cost-effectiveness ratio using Al-Qadiâ s design method is 1.7 and the highest is 3.2. The average is 2.6. For Perkinsâ design method, the lowest value is 1.01 and the highest value is 5.7. The average is 2.1. The study also shows when user costs are considered, the greater TBR value may not result in the most effective life-cycle cost. Hence, for an optimum secondary road flexible pavement design with geotextile incorporated in the system, a life cycle cost analysis that includes user cost must be performed.Master of Science
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Parayre, Roch. "Essays on decision making and the sunk cost phenomenon." Thesis, University of British Columbia, 1991. http://hdl.handle.net/2429/31079.
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This dissertation consists of three separate essays, each dealing with a different aspect of the sunk cost phenomenon.
The first essay proposes a multiattribute utility model of the sunk cost phenomenon. We argue that this phenomenon, the tendency toward over-investment in losing courses of action, is the result of tensions between economic and psychological factors such as cognitive dissonance. We formalize this tension by decomposing the investor's total utility into its economic and psychological components, and develop a two-attribute utility model which describes sunk cost behavior. We establish the interaction between the economic and psychological factors, which determines the form of the resulting model, both for decisions under certainty and under uncertainty. The model helps reconcile past explanations of sunk cost behavior, and also generates new predictions. We explore the behavioral ramifications of the model, and introduce formal concepts that are useful in characterizing the presence and intensity of a sunk cost effect. The model is then extended beyond the sunk cost problem, to more general allocation situations involving multiple projects or mental accounts.
The second essay examines some of the strategic implications of the sunk cost phenomenon in sequential allocation decisions. Drawing from psychology and behavioral decision theory, we first present a typology of possible causes for this
tendency. We then present a generic two-period allocation model of the phenomenon within a utility-maximization framework, and derive some comparative statics results - thus showing that the sunk cost phenomenon can be accommodated within formal micro-economic models. The model is used to formalize many of the possible causes of the phenomenon. We then move on to the analysis of some implications of this behavior in strategic situations. A strategic game analysis is used to derive the optimal allocations as a function of sunk cost behavior. We establish when this behavior can be used as a successful precommitment strategy by the sunk cost player, and when it is exploitable by an opponent. Numerous strategic applications of our game-theoretic approach are discussed.
The third essay addresses key questions surrounding the financial implications of sunk cost behavior by using data on actual decisions made by firms, and the stock market reaction to these decisions. Specifically, using field evidence we test for the presence of a systematic sunk cost phenomenon in allocation decisions made by publicly traded firms, as recognized by the stock market and reflected in the prices of these firms' shares. We use a financial event study methodology to determine whether share prices reflect the stock market's belief that managers display a sunk cost effect, and use these results to infer the magnitude of the financial implications or "cost" of managers' sunk cost behavior to these firms.Business, Sauder School of
Graduate
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Novosadová, Romana. "Konstrukce nákladových funkcí podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222060.
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The Master's thesis is focused on classification of cost in te company Maxis, a. s. and post construction Cost-fiction in long and short period of time. It includes theoretic ground an suggestion of costruction Cost-fiction.
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Savage, William. "The Full Cost of Renewables: Managing Wind Integration Costs in California." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/pomona_theses/57.
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Wind power will be an important component of California's aggressive strategies to meet its greenhouse gas reduction targets by the year 2020. However, the costs of integrating wind power's variable and uncertain output are often ignored. I argue that California must take prudent action to understand, minimize, and allocate wind integration costs. A review of numerous studies suggests that for wind penetration levels below 20%, integration costs should remain modest. However, costs are heavily dependent on market structure, and I suggest numerous ways that California can optimize its market design to manage wind integration costs.
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MOREIRA, EDUARDO DA CUNHA. "LOGISTICAL COSTS MANAGEMENT BASED ON ACTIVITIES AND TOTAL COST OF OWNERSHIP." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2008. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=12146@1.
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A correta avaliação dos custos logísticos de uma empresa
permite uma melhor gestão destes custos e tomada de
decisões mais precisas. Este trabalho aborda a apuração de
custos logísticos através do método de custeio tradicional,
indica os problemas que o tornam inadequado para esta
tarefa e propõe a utilização de ferramentas contemporâneas.
Apesar de considerar a importância da análise dos custos
logísticos totais, o trabalho desenvolve a análise somente
para os custos do transporte marítimo, pois estes são os
mais relevantes para o caso em análise. Para solucionar as
inadequações do método tradicional de custeio, é
proposta a utilização do método de Custeio Baseado em
Atividades, do inglês Activity-Based Costing (ABC). Este
método visa atribuir os custos dos recursos de acordo com
as atividades onde estes foram utilizados e traz bons
resultados na avaliação gerencial dos custos logísticos.
Além deste método, é proposta a utilização do Custo Total
de Propriedade, do inglês Total Cost of Ownership
(TCO), para a contratação de navios. Esta ferramenta avalia
o custo de obtenção e uso de um bem ou serviço, incluindo
outras variáveis além do preço. Os resultados do trabalho
são favoráveis à utilização das ferramentas, mas há
necessidade de um extenso trabalho interno no seu ambiente
de aplicação para a sua implementação.The correct evaluation of the logistical costs of a company allows better management of these costs and a more accurate decision making process. This work addresses the obtainment of logistical costs through the traditional method of cost assignment, points out problems that make it unsuitable for this task, and suggests the use of contemporary tools. Despite considering the importance of the total logistical costs, this work develops the analysis only for the costs of shipping, since these are the most relevant to the case under approach. To solve the inadequacies of the traditional method of cost assignment, it is suggested the Activity-Based Costing method (ABC). This method allocates the cost of resources in accordance with the activities over which they were used and brings forth good results in the managerial evaluation of logistical costs. In addition to this method, it is suggested the use of Total Cost of Ownership (TCO) for hiring ships. This tool evaluates the cost of obtaining and using a good or service, including other variables besides price. The results of this work are favourable to the use of the tools, but there is the need of extensive internal work in its field of application to have it implemented.
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Tavares, Diogo Nuno Mendes. "Analysing costs in the supply chain : the Cost-to-Serve method." Master's thesis, Universidade de Aveiro, 2013. http://hdl.handle.net/10773/11405.
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Mestrado em Engenharia e Gestão IndustrialO presente documento aborda uma técnica de medição de custos presentes na cadeia de abastecimento, com enfoque nos custos incorridos para servir o cliente. No ambiente atual de competitividade de negócios, o conceito de cadeia de abastecimento está a atravessar uma grande alteração, mudando no sentido de desenvolver estratégias segmentadas para o cliente com o objetivo de proporcionar maiores níveis de valor ao cliente. As estratégias para a cadeia de abastecimento têm sido predominantemente planeadas para a excelência na redução de custos associados com funções de caráter comercial. Neste contexto, a identificação do Cost-to-Serve de clientes específicos em toda a cadeia de abastecimento é um dos desafios mais difíceis pelos quais os gestores se deparam, muito graças à diversidade de inúmeras atividades presentes na cadeia de abastecimento. Os mercados estão cada vez mais orientados para o cliente e as organizações estão a focar a sua atenção no sentido de melhorar o atendimento global deste. Desta forma, os modelos de medição de custos devem ser concebidos de maneira a identificar e abordar a forma como os custos de servir o cliente afetam as estruturas de custo das empresas, assim como compreender a rentabilidade individual dos clientes, especialmente para empresas baseadas em serviços. A principal vantagem de uma análise CTS reside na forma de como a informação obtida pode ser utilizada para fazer ajustes apropriados a políticas e processos de serviço, especialmente para com os clientes que geram uma rentabilidade negativa, assim como as suas respetivas margens de contribuição e a reconfiguração das funções de marketing e negócios de caráter logístico.
Current document addresses a technique for measuring costs present in a supply chain, with a special focus on the costs incurred to serve the clients. In today’s competitive business environment, the supply chain concept is experiencing a major change, shifting towards developing customer-segmented strategies with the aim of providing higher levels of customer value. Supply chain strategies are being planned predominantly for excellence in cost reduction associated with business functions. In this context, identifying the Cost-to-Serve of specific customers across the supply chain is one of the most challenging problems by which managers have to deal, mostly due to the diversity of numerous activities present in any supply chain. Markets are increasingly becoming customer oriented and organizations are driving their attention to improve overall customer service. Therefore, cost measurement models have to be designed in order to identify and address how customer service costs affect the cost structures of companies, as well as to understand individual customer profitability, especially those companies focused on services. The main benefit of a Cost-to-Serve analysis lies in how this kind of information can be used to make appropriate adjustments to policies and service processes, especially to loss-making customers, as well as their respective share of contribution margin, and the reconfiguration of marketing functions and logistics business.
20
Vasiliadis, Helen-Maria. "A cost-effectiveness and cost-utility study of lung transplants /." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=84852.
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Introduction. Lung recipients are faced with life-threatening complications which may impede in reaching an acceptable overall clinical and HRQOL level. Furthermore, the reported costs associated with the rigid follow-up care and expensive drug regimen raises the question whether this intervention is cost-effective.Objectives. To determine the incremental cost-effectiveness (C/E) and cost-utility (C/U) of lung transplantation (L-Tx) according to the health system perspective.
Methods. A C/E and C/U analysis of L-Tx was carried out on 124 patients accepted unto the Quebec L-Tx waiting list (1997--2001). Survival was presented in mean life years (LY). HRQOL and utility were assessed using the SF-36 and standard gamble; they were studied cross-sectionally and longitudinally on a group of patients. Utility was used in the computation of the QALY. The economic impact of L-Tx was based on direct medical costs for 3 time periods: the waiting list, the transplant procedure and post-transplant phase. In the incremental C/E and C/U ratio, the costs for the procedure and follow-up care were compared to those during the waiting list, which served as an estimate for costs without transplantation. Estimates were modeled beyond the study period based on registry data. Simulating different person-time experiences during the waiting time (1 to 6 years) and post-transplant phase (1 to 8 years) tested key assumptions. Costs were based on provincial and national data and were discounted at a rate of 5%.
Results. The estimates were based on the 1,090.0 and 1,421.5 person-months contributed by the cohort (N = 124) to the waiting list and post-transplant phase (N = 91), respectively. The mean LYs and QALYs gained were 0.57 (95% CI: 0.36--0.78) and 0.62 (95% CI: 0.36--0.78), respectively. HRQOL was higher on average for all domains in lung recipients versus candidates. Utility scores were also higher in recipients as compared to candidates: 0.76 (95% CI: 0.69, 0.83) versus 0.17 (95% CI: 0.12, 0.22). The estimated total average cost per patient without Tx was $15,015 or $1,708 (95% CI: $1,327--$2,090) per month. The L-Tx program induced an additional screening cost of $9,622 per patient. The average cost of a transplant procedure was $49,314 (95% CI: $39,216--$69,465). The average post-Tx follow-up cost per patient per month in the first, second, third and fourth year was $2,804 ($1,840--$3,792), $1,643 ($1,090--$2,291), $1,749 ($804--$2,690) and $971 ($768--$1,175), respectively.
21
Peters, Norman L. "Parametric cost estimation for amphibious assault vehicle's life cycle cost." Thesis, Monterey, California. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/26684.
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Approved for public release; distribution is unlimitedThis thesis investigates the need to predict life cycle cost in the most effective and efficient manner through the development of cost estimating relationships (CERs) using only performance input parameters. Utilizing statistical software especially designed for program managers, parametric cost estimating relationship module (PACER), CERs were developed and then evaluated for statistical soundness. The object of this study was to develop a means by which the program manager could estimate fairly accurately total life cycle costs. With this information in hand, the program manager could determine of a weapons system is affordable early in the acquisition process. The result of this study was the derivation of three predictive models that relate cost to required performance parameters. Based solely upon performance requirements, a relationship between cost and performance was established and their impact upon life cycle costs.
22
Wang, YunTong. "Axiomatic cost sharing." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape3/PQDD_0014/NQ52194.pdf.
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Perera, Attanayake A. D. A. J. "Cost effective designs." Thesis, Loughborough University, 1989. https://dspace.lboro.ac.uk/2134/7085.
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Different cost effective design methods have been developed to reduce the cost of buildings, of which structural optimum design methods and cost effective designs methods using estimating data, are the most common. However, there is no record of the use of cost effective design methods in practice. Consequently, potential benefits of such methods remain untapped. This research evaluated the cost savings through cost effective design methods, identified difficulties involved in their use and examined favourable conditions for the implementation of such methods in design practice. The research aimed at investigating whether or not the opinion among practising designers, (structural engineers and architects) that "cost benefits through cost effective designs are insignificant and methods are not practical" is justified. Previous researchers have developed cost effective design methods, but very little has been done to change the opinion of building designers regarding these methods. A proper evaluation of cost effective design methods and a study of the design process are therefore necessary to gain the attention of designers in practice. The opinion among practising designers is that cost savings through optimum methods are less than 10% of elemental cost and 1% of total building cost. The analysis of cost savings of 22 historical buildings have shown that this is not the case. Optimum design methods using the computer to find the minimum cost from a set of feasible designs were developed for reinforced concrete elements; slabs, beams, columns and independent footing foundations. These optimum methods were applied to the design of 22 historical buildings. More than 10% of elemental cost savings were observed. 2.91% of total building cost can be saved using optimum methods for design of reinforced concrete elements, which is more than 45% of the total design fee of a building. The study proved that for a given building, probabilities of total building cost saving exceeding 1%, 2% and 3% are 0.96, 0.79 and 0.47 respectively. Design and build contracts provide not only a facility but also an incentive, to designers to use cost effective design methods. On the contrary, percentage fee contracts act as a disincentive. Therefore, the legal procedures in design practice, may sometimes serve as obstacles for the use of cost effective design methods. Furthermore, current design practice lacks motivating factors to designers to use cost effective design methods. Therefore building construction industry may need to pay additional fee to get benefits from cost effective design methods.
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Fang, Shunlan. "Real Cost Management." Diss., Temple University Libraries, 2013. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/216540.
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Business Administration/InterdisciplinaryPh.D.
This dissertation examines how managers make cost decisions under significant economic events. The economic events of interests are the economic crisis from 2008 to 2010 and corporate loan financing. The economic crisis caused many firms to experience sales declines and created tremendous pessimism about prospects of sales rebounding in the future. I find that not all firms were affected equally. Sales-down firms exhibit anti-sticky cost behavior during this period; that is, costs are cut back more steeply as sales fall than they increase as sales rise. Such a behavior during the economic crisis is exactly the opposite of the average sticky cost behavior during normal economic periods documented in prior accounting research. This, in turn, implies that net income and cash flows from operations (as percentage of sales) may increase, rather than decrease for sales-down firms during an economic downturn. In the second study, I use a difference-in-difference research design to examine whether and how managers engage in cost management before and after loan financing. I find that managers significantly cut back operating expenses prior to loan financing. However, cost reduction is asymmetric with respect to the direction of sales changes. Compared with firms experiencing sales increases, firms experiencing sales declines reduce costs to a greater extent prior to financing and also exhibit a reversion in the cost level after financing. The reversion in cost level is negatively related to the percentage of financial covenants that are based on earnings. I do not find consistent evidence supporting that managers engage in accrual management, overproduction or asset sales.
Temple University--Theses
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Pike, Frankie. "Low Cost NueroChairs." DigitalCommons@CalPoly, 2012. https://digitalcommons.calpoly.edu/theses/887.
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Electroencephalography (EEG) was formerly confined to clinical and research settings with the necessary hardware costing thousands of dollars. In the last five years a number of companies have produced simple electroencephalograms, priced below $300 and available direct to consumers. These have stirred the imaginations of enthusiasts and brought the prospects of "thought-controlled" devices ever closer to reality. While these new devices were largely targeted at video games and toys, active research on enabling people suffering from debilitating diseases to control wheelchairs was being pursued. A number of neurochairs have come to fruition offering a truly hands-free mobility solution, but whether these results could be replicated with emerging low cost products, and thus become a viable option for more people is an open question. This thesis examines existing research in the field of EEG-based assistive technologies, puts current consumer-grade hardware to the test, and explores the possibility of a system designed from the ground up to be only a fraction of the cost of currently completed research prototypes.
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Gildenblatt, Robbie B. "A Methodology Incorporating Manufacturing System Capacity in Manufacturing Cost Estimation." Ohio University / OhioLINK, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1357314439.
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Newman, Andrew Henry. "The behavioral effect of cost targets on managerial cost reporting honesty." unrestricted, 2009. http://etd.gsu.edu/theses/available/etd-05062009-121522/.
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Thesis (Ph. D.)--Georgia State University, 2009.Title from file title page. Lynn Hannan, committee chair; Galen Sevcik, Kristy Towry, Larry Brown, Tim Mitchell, committee members. Description based on contents viewed Sept. 14, 2009. Includes bibliographical references (p. 79-82).
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Ján, Tomáš. "Cost index dopravních letadel." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142252.
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This diploma thesis is focused on cost index. Cost index is one of the method, which is used for cost optimalization in airline operation. Cost index compare time-related costs during flight and cost of fuel. Value of cost index influences cruise speed and fuel consumption, the higher cost index, the higher speed. Costs classification into fixed, variable and time-related costs is very important for cost index calculation. Goal of thesis is decribe importance of using cost index and advantages resulting from correct cost index application in airline operations. Practical part is focued on fuel consumption of Boeing 737 on specific routes and its evaluation. The goal is to compare calculated and real fuel consumption and find, if an airline is able to achieve calculated consumption in real operation.
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Baykent, Hayri Kerem. "Implementation Of A Low-cost Smart Camera Apllication On A Cots System." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12613944/index.pdf.
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The objective of this study is to implement a low-cost smart camera application on a
Commercial off the Shelf system that is based on Texas Instrument&rsquos DM3730 System on Chip processor. Although there are different architectures for smart camera applications, ARM plus DSP based System on Chip architecture is selected for implementation because of its different core abilities. Beagleboard-XM platform that has an ARM plus DSP based System on Chip processor is chosen as Commercial off the Shelf platform. During this thesis, firstly to start-up the Commercial off the Shelf platform the design steps of porting an embedded Linux to ARM core of System on Chip processor is described. Then design steps that are necessary for implementation of smart camera applications on both ARM and DSP cores in parallel are given in detail. Furthermore, the real-time image processing performance of the Beagleboard-xM platform for the smart camera applications is evaluated with simple implementations.
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Jonsson, Linda-Maria. "Besparingsmodell för produktivitetshöjande arbete inom skärande bearbetningsteknik." Thesis, Mälardalens högskola, Akademin för innovation, design och teknik, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-19331.
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The market is developing and a growing competition increases pressure on companies to maintain their competitive advantage. Working with cost savings is a way to enhance earnings in a short term but also in a longer perspective. Volvo Powertrain Production Köping has an overall goal; to reduce costs by nine percentages in three years. To achieve the goal, Volvo Powertrain Production Köping works with World Class Manufacturing where the Department of Processing Technology constitutes an important part. Volvo Powertrain Production Köping lacks a standard for how savings within the metal cutting tool area are to be calculated. This makes it difficult to control and monitor their business outcome but it also causes difficulties in controlling the tool suppliers’ outcome. The suppliers’ outcome is later used as the basis in price negotiations which means that Volvo Powertrain Production Köping lacks information that can improve their outcome of a negotiation. The aim of the project is to increase understanding of how activities of processing technology affect productivity through a spreadsheet model. Starting with a current status report and a literature review revealed that many companies are missing an hourly rate designed at machine level. There are theories saying that the machine hourly rate should be allocated for both producing state and downtime, which in subsequent interviews with other companies proves to be far from being reality. Collected information was analyzed and a model was developed. The model has been tested in two improvement projects and the outcome has been compared with existing calculations from tool vendors. The result of the thesis is a standardized savings model with a machine specific hourly rate, taking into account both producing and downtime states. The savings model is based on the currently used Cost Deployment system. The proposed spreadsheet will monitor the outcome of tool suppliers which will result in a better control of cost savings and price negotiations. The savings model is not solely for savings calculations; the model also helps the user to understand how different parameters affect the cost of manufacturing. The expectation is to increase cost awareness and reduce the risk of sub-optimization in Volvo Powertrain Production Köping´s operations. The developed hourly rate is not specific to processing technology but the entire company can benefit from the spreadsheet. From a wider viewpoint, the model is applicable to manufacturing companies that have a detailed loss monitoring system similar to Cost Deployment.Marknaden utvecklas och konkurrensen ökar vilket medför ett ökat tryck på företagen att behålla sin konkurrensfördel. Att arbeta med kostnadsbesparingar är det säkraste sättet för att öka förtjänsten på kort sikt men även i ett längre perspektiv. Volvo Powertrain Production Köping har ett övergripande mål som innebär att kostnaderna ska reduceras med nio procent på tre år. För att uppnå målet arbetar Volvo Powertrain Production Köping med World Class Manufacturing där bearbetningsteknik utgör en viktig del. Volvo Powertrain Production Köping saknar en standard för hur besparingar inom bearbetningsteknik ska beräknas. Detta medför svårigheter att kontrollera och följa upp den egna verksamhetens utfall men också svårigheter att kontrollera verktygsleverantörernas utfall som ligger till grund för inköpsförhandlingar. Syftet med examensarbetet är att öka förståelsen för hur aktiviteter inom det bearbetningstekniska området påverkar produktiviteten genom en kalkylmodell. Arbetet började med en nulägesbeskrivning och en litteraturgenomgång som visade att många företag saknade en timkostnad framtagen på maskinnivå. Det finns teori som säger att maskintimkostnaden bör finnas både för producerande tillstånd och stillestånd vilket i efterföljande kvalitativa intervjuer med andra företag visar sig vara långt ifrån verkligheten. Insamlad information analyserades och en modell utvecklades. Modellen har testats i två förbättringsprojekt och utfallet har jämförts med befintliga kalkyler från verktygsförsäljare. Resultatet av examensarbetet är en standardiserad besparingskalkyl med en maskinspecifik timkostnad där hänsyn tas till om maskinen producerar eller om maskinen har oplanerat stillestånd. Besparingskalkylen är baserad på Cost Deployment som redan används inom Volvo Powertrain Production Köping. Besparingsmodellen är inte enbart till för att beräkna besparingar utan modellen kan också hjälpa användaren att förstå hur olika parametrar påverkar tillverkningskostnaden i hopp om att öka kostnadsmedvetenheten och minska risken för suboptimering i den egna verksamheten. Den framtagna timkostnaden är inte specifik för bearbetningsteknik utan hela företaget har nytta av kalkylen vid besparingsberäkningar. I ett större perspektiv är modellen applicerbar på tillverkningsföretag som har en noggrann förlustuppföljning liknande Cost Deployment.
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Ayfarah, Souad Mohamed. "An exploration of indirect human costs associated with information systems adoption." Thesis, Brunel University, 2004. http://bura.brunel.ac.uk/handle/2438/4856.
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One of the dilemmas that information systems (IS) decision-makers encounter is the identification of the often hidden costs associated with IS adoption, particularly since most of them are reported to be external to the traditional IS budget. The review of the IS literature has identified that much effort to date has focused on the identification and measurement of direct costs, and that much less attention has been paid to indirect costs. One of the main problems reported in the literature associated with looking at indirect costs is that they are intangible and difficult to quantify, and there is evidence suggesting that these indirect costs are rarely completely budgeted for, and thus deserve a much closer consideration by decision-makers. This research investigates this view, arguing that one element of indirect costs, that is, indirect human costs (lRCs), is underestimated and little understood. The author argues that it is not possible to estimate or evaluate IHCs without first identifying all their components, yet there is an absence of models that show how such costs are allocated for IS adoption. This underpins the necessity of the present research. Proposed here is a framework of nine sequential phases for accommodating indirect human costs. In addition to this, 1) three conjectures, 2) cost taxonomy and 3) an interrelationship-mapping cost driver model of IRCs, are proposed based on the literature analysis and underpinning the conceptual phases of the framework. To test the conjectures and validate the models proposed, a case research strategy using case settings were carried out in the private sector. Empirical findings validates the models proposed and reveal that indirect human costs are perceived as costs associated with IS adoption, nevertheless not included in the evaluation process or investment proposals. However, during the empirical research, new cost factors and drivers emerged, which resulted in modifications being made to the previously proposed conceptual models. In doing so, it provides investment decision-makers with novel frames of reference and an extensive list of IRCs that can be used during both the IS budget proposals and the evaluation process of the IS investment.
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Jeppsson, Johanna, and Jessica Sjöberg. "Establishing a cost model when estimating product cost in early design phases." Thesis, Blekinge Tekniska Högskola, Institutionen för industriell ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-15074.
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About 75% of the total product cost is determined in the early design phase, which means that the possibilities to affect costs are relatively small when the design phase is completed. For companies, it is therefore vital to conduct reliable cost estimates in the early design phase, when selecting between different design choices. When conducting a cost estimate there are many uncertainties. The aim with this study is therefore to explore how uncertainties regarding product cost can be considered when estimating product cost and how expert’s knowledge can be integrated within cost estimation. A case study has been conducted within the aerospace industry at the company GKN Aerospace Sweden (GAS) in Trollhättan, from which a model to estimate product cost has been developed. The model is developed for space turbines, but can with modifications be used for other products. Space turbines are highly advanced products, produced in small batches with complex manufacturing processes and high costs. Because of the heavy capital investment, long lead times and high risks, cost estimates become very important, which made GAS suitable for the case study. The new cost estimation model (NCEM) developed is a combination between intuitive, analogical and analytical cost estimation techniques. Product cost at GAS is built up by the following cost elements; raw material, purchased parts, material surcharge, manufacturing cost, manufacturing surcharge, outsourced operations, method support, delivery cost, warranty and scrap, which are studied more in depth. The material cost is estimated based on historical data and a list of previous purchased alloys is created. The manufacturing cost is determined more in detail where the cost for each operation is estimated, based on operation time, amount of removed material or welding speed. The method support cost is estimated based on a study of an internal prognosis where the amount of time from each discipline needed to support the product is determined. Included in the NCEM is also a risk assessment. The main insights from this study is that transparency is vital when estimating product cost. It is important to state what assumptions that have been made. Breaking down the product cost into smaller units and create awareness about the cost drivers will identify risks and reduce uncertainness. Experts possess a great deal of knowledge about cost drivers and should be integrated when estimating product cost.
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Phaobunjong, Kan. "Parametric cost estimating model for conceptual cost estimating of building construction projects." Thesis, Full text (PDF) from UMI/Dissertation Abstracts International, 2002. http://wwwlib.umi.com/cr/utexas/fullcit?p3086790.
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Qian, Li. "Web-based cost estimation and supplier selection based on parametric cost estimation /." Search for this dissertation online, 2003. http://wwwlib.umi.com/cr/ksu/main.
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Shbaita, Maher. "Relationship Between Regulatory Compliance Cost, Operation Cost, and Profitability of Credit Unions." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7840.
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The decline in the profitability of credit unions with less than $10 million in assets harms the number of small credit unions available to serve local communities. Grounded in the financial intermediation theory, the purpose of this quantitative correlational study was to examine the relationship between regulatory compliance costs, operation costs, and profitability. The population of this study consisted of federally insured credit unions with less than $10 million in assets and located in the state of Texas. Archival data from the National Credit Union Administration database were collected and analyzed. Multiple regression was used to identify a statistically significant predictive model, F (2, 49) = 3.834, p = .028, R2 =.135. The implications for positive social change include the potential for credit union managers to improve decision-making processes related to current and future operations and investments, which could increase profitability and contribute to the financial prosperity of employees, employees' families, communities, and local economies.
36
Rybníčková, Michaela. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223830.
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This diploma thesis is focused on the costs analysis and assessment of the current state of the cost management in company LITAS s.r.o. The theoretical part clarifies the issue of costs and calculation. The thesis itself involves the company profile; the other part is devoted to the cost analysis and the cost management system in the company. In conclusion, the current situation of the cost management is assessed, as well as some proposals and recommendations for the improvement of the company cost management are listed there.
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Eaglesham, Mark Alan. "A Decision Support System for Advanced Composites Manufacturing Cost Estimation." Diss., Virginia Tech, 1998. http://hdl.handle.net/10919/30430.
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The increased use of advanced composites in aerospace manufacturing has led to the
development of new production processes and technology. The implementation of
advanced composites manufacturing technology is poorly served by traditional cost
accounting methods, which distort costs by using inappropriate volume-based
allocations of overhead. Activity-based costing has emerged as a methodology which
provides more accurate allocation of costs to products or activities by their usage of
company resources. Better designs may also be produced if designers could evaluate
the cost implications of their choices early in the design process. This research
describes a methodology whereby companies can improve product cost estimation at
the conceptual design phase, using intelligent searching and arrangement of existing
accounting data to enable designers to access the activity cost information more
readily. The concept has considerable scope for application in industry because it will
allow companies to make better use of information that is already being recorded in
their information systems, by providing it in a form which will enable designers to make
better informed decisions during the design process. The design decision support
framework is illustrated by applying it to a typical problem in aerospace composites
manufacturing. Feasibility of the approach is demonstrated using a prototype software
model of the Design Decision Support System, implemented using commercially
available software.Ph. D.
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Скрипник, М. І., and О. О. Григоревська. "Маркетингові витрати у дизайн-діяльності: Економічна сутність та класифікація." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/11578.
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Розглянуто підходи науковців до проблеми класифікації маркетингових витрат. Обґрунтовано можливість підвищення ефективності прийняття управлінських рішень у сфері дизайн-діяльності на основі деталізації маркетингових витрат. Узагальнено класифікаційні ознаки маркетингових витрат на основі визначених критеріїв поділу.The approaches of scientists to the problem of classification of marketing expenses are considered. The possibility of increasing the efficiency of making managerial decisions in the field of design activity based on the detailed marketing costs is substantiated. The classification marks of marketing expenses are generalized on the basis of certain criteria of division.
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Goff, Charles. "Wind energy cost reductions." CONNECT TO ELECTRONIC THESIS, 2006. http://hdl.handle.net/1961/3598.
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Lai, Mei Teng. "Airline operating cost estimation." Thesis, University of Macau, 2008. http://umaclib3.umac.mo/record=b1950305.
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Magoula, Angeliki-Elen Myers Christopher S. "Cost in higher education." Monterey, Calif. : Naval Postgraduate School, 2007. http://bosun.nps.edu/uhtbin/hyperion-image.exe/07Jun%5FMagoula%5FMBA.pdf.
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"Submitted in partial fulfillment of the requirements for the degree of Master of Business Administration from the Naval Postgraduate School, June 2007."Advisor(s): Euske, Kenneth ; Gates, Bill. "June 2007." "MBA professional report"--Cover. Description based on title screen as viewed on August 15, 2007. Includes bibliographical references (p. 65-67). Also available in print.
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Busck, Fredrik. "Low cost precision reflectometer." Thesis, Linköpings universitet, Institutionen för teknik och naturvetenskap, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-97118.
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This Master Thesis contains an evaluation of the six-port reflectometer (SPR), an alternative method for measuring reflection. This technique allows the measurement ofcomplex reflection using only scalar detectors. Obtaining both amplitude and phase information gives the possibility to make corrections for systematic errors such as feeder cable loss and directivity error. The report contains a literature study including the six-port reflectometer technique as well as a historical overview of reflection measurement techniques. Further more it contains simulation results of parts of the design as well as of the complete system. The calibration algorithm of the SPR is presented step by step with an improvement made in order to reduce the number of calculations. Measurement results of the reflection measurements are presented as a comparison to the result obtained from a network analyzer. The simulations showed high accuracy when simulating variations in the return loss of the loads as well as variations of the input signal frequency. The simulations also gave some indications on how to affect the accuracy of the reflection measurements. Measurements showed high accuracy when measuring unknown loads with changing return loss. Variations of the input power also yielded a good result. Measurements performed with the input signal frequency variated failed to show the same high accuracy as in the simulations. However, there are some improvements suggested to increase the accuracy in a presumptive product.Det här examensarbetet innehåller en utvärdering av sexports reflektometern (SPR), en alternativ metod för att mäta reflektion. Den här tekniken tillåter mätning av komplex reflektion med hjälp av enbart skalära detektorer. Erhållandet av både amplitud och fas ger möjligheten att kompensera för systematiska fel som kabelförluster och direktivitetsfel. Rapporten innehåller en litteraturstudie som omfattar sexports reflektometertekniken samt en historisk översikt av olika tekniker för att mäta reflektion. Rapporten innehåller även simuleringsresultat från enskilda delar av designen samt från hela systemet. Kalibreringsalgoritmen presenteras steg för steg tillsammans med en förbättring som gjorts för att minska antalet beräkningar. Mätresultaten från reflektionsmätningarna presenteras som en jämförelse med resultaten från en nätverksanalysator. Simuleringarna visade hög noggrannhet under variation av lasternas reflektionsförluster och insignalens frekvens. Simuleringarna gav också en indikation på hur man kan påverka noggrannheten i reflektionsmätningarna. Mätningarna visade hög noggrannhet vid variation av lasternas reflektionsförluster. Variationer i insignalens effekt gav också goda resultat. Mätningar genomförda med variation i insignalens frekvens resulterade inte i samma höga noggrannhet som under simuleringarna. Det finns emellertid vissa förslag på förbättringar för att öka noggrannheten i en potentiell framtida produkt.
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Jezequel, Loïg. "Distributed cost-optimal planning." Phd thesis, École normale supérieure de Cachan - ENS Cachan, 2012. http://tel.archives-ouvertes.fr/tel-00825026.
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Automated planning is a field of artificial intelligence that aims at proposing methods to chose and order sets of actions with the objective of reaching a given goal. A sequence of actions solving a planning problem is usually called a plan. In many cases, one does not only have to find a plan but an optimal one. This notion of optimality can be defined by assigning costs to actions. An optimal plan is then a plan minimizing the sum of the costs of its actions. Planning problems are standardly solved using algorithms such as A* that search for minimum cost paths in graphs. In this thesis we focus on a particular approach to planning called factored planning or modular planning. The idea is to consider a decomposition of a planning problem into almost independent sub-problems (or components). One then searches for plans into each component and try to assemble these local plans into a global plan for the original planning problem. The main interest of this approach is that, for some classes of planning problems, the components considered can be planning problems much simpler to solve than the original one. First, we present a study of the use of some message passing algorithms for factored planning. In this case the components of a problem are represented by weighted automata. This allows to handle all plans of a sub-problems, and permits to perform factored cost-optimal planning. Achieving cost-optimality of plans was not possible with previous factored planning methods. This approach is then extended by using approximate resolution techniques ("turbo" algorithms) and by proposing another representation of components for handling actions which read-only in some components. Then we describe another approach to factored planning: a distributed version of the famous A* algorithm. Each component is managed by an agent which is responsible for finding a local plan in it. For that, she uses information about her own component, but also information about the rest of the problem, transmitted by the other agents. The main difference between this approach and the previous one is that it is not only modular but also distributed.
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Deng, Xiao Yan. "Cost-driven autonomous mobility." Thesis, Heriot-Watt University, 2007. http://hdl.handle.net/10399/2071.
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Developments in distributed system technology facilitate the sharing of resources, even at a global level. This thesis explores sharing computational resources using mobile computations, agents, and autonomic techniques. We propose autonomous mobile programs (AMPs) which are aware of their resource needs and sensitive to the environment in which they execute. AMPs periodically use a cost model to decide where to execute in a network. Unusually this form of autonomous mobility affects only where the program executes and not what it does. We present a generic AMP cost modei, together with a validated instantiation and comparative performance results for four AMPs. We demonstrate that AMPs are able to dynamically relocate themselves to minimise execution time in the presence of varying network resources. Collections of AMPs effectively perform decentralised dynamic load balancing. Experiments on small LANs show that collections of AMPs quickly obtain and maintain optimal or near-optimal ball1nce. The advantages of our decentralised approach are that it has the potential to scale to very large and dynamic networks, and to achieve improved balance, and offers guarantees to limit overheads under reasonable assumptions. In an autonomous mobile program, the program must contain explicit control of self-aware mobile coordination. To encapsulate this for common patterns of computation over collections, autonomous mobility skeletons (AMSs) are proposed. These are akin to algorithmic skeletons in being polymorphic higher order functions, but where algorithmic skeletons abstract over parallel coordination, AMSs abstract over autonomous mobile coordination. AMS cost models have been built over collection iterations. The automap, autofold and Autolterator AMSs are presented, together with performance measurements for Jocaml, Java Voyager, and JavaGo implementations on LANs. An AMS considers only the cost of the current collective computation, but it is more useful to know the cost of the entire program. We have extended our AMS cost models to be parameterised on the cost of the remainder of the program. A cost calculus to estimate the costs for the remainder of a computation at arbitrary points has been built. An automatic Jocaml cost analyser based oil the calculus produces cost equations parameterised on program variables in context, and may be used to find both cost in higher-order functions and the cost for the remainder of the program. Costed autonomous mobility skeletons (CAMSs) have been built, which not only encapsulate common patterns of autonomous mobility but take additional cost parameters to provide costs for the remainder of the program. Potential performance improvements are assessed by comparing CAMS to AMS programs. The results show that CAMS programs perform more effectively than AMS programs, because they have more accurate cost information. Hence a CAMS program may move to a faster location when the corresponding AMS program does not.
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Baker, John T. "Completion cost trend analysis." Thesis, Lafayette, IN. Purdue University, 1990. http://hdl.handle.net/10945/37571.
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Magoula, Angeliki-Elen, and Christopher S. Myers. "Cost in higher education." Monterey California. Naval Postgraduate School, 2007. http://hdl.handle.net/10945/10222.
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MBA Professional ReportState and Federal legislature require that standard data on education-related expenditures be provided by universities and colleges in order to standardize methodology and accountability used nationwide by institutions of higher education. The aim is to review existing cost criteria and procedures for determining costs. Accounting structures vary by institution, and by school. This variability across schools makes decision making a difficult task. The objective of this research is to look into the cost structure used presently by two institutions of higher education, namely the Naval Postgraduate School (NPS) and California State University of Monterey Bay (CSUMB). The financial data that determines the consistency of the cost metrics in the decision making process of these institutions is considered. An analysis of the cost information used to make and support decisions is presented. The variety of the cost structures within the researched institutions is analyzed and compared, in order to identify the factors that generate the differences. The research concluded that both institutions should continue to develop the cost structure to have a comparative view across schools for more efficient planning and the tracing and updating of estimates.
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Crawford, Ian Anderson. "Cost of living indices." Thesis, University College London (University of London), 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.286226.
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Al-Jibouri, S. H. "Cost models for construction." Thesis, University of Nottingham, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.371271.
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Kim, Christopher Eric. "Composites cost modeling : complexity." Thesis, Massachusetts Institute of Technology, 1993. http://hdl.handle.net/1721.1/12357.
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Gudicello, Dean. "Security at any Cost." Thesis, Boston College, 2004. http://hdl.handle.net/2345/461.
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Thesis advisor: Jennie PurnellAbstract: American policy in Latin America has been primarily motivated by a desire to keep foreign powers out of the Western Hemisphere. To this end America has pursued a policy of military intervention designed to make sure that it stays the dominant power in this hemisphere. American policymakers consider this vital to national security, and have do not let concerns over the moral implications of the interventions interfere. This paper looks at interventions during the 20th century, focusing on the imperialist era of the first few decades of the 20th century and the Cold War
Thesis (BA) — Boston College, 2004
Submitted to: Boston College. College of Arts and Sciences
Discipline: Political Science
Discipline: College Honors Program