Dissertations / Theses: 'Costo standard'

1

Zannin, Elisa <1988&gt. "Responsabilità Sociale d’Impresa: performance e costo del debito. Un'indagine empirica basata sul giudizio di rating attribuito da Standard Ethics." Master's Degree Thesis, Università Ca' Foscari Venezia, 2013. http://hdl.handle.net/10579/3803.

Full text

Abstract:

La tesi si sviluppa in tre parti. In una prima parte viene esposto il concetto di Corporate Social Responsibility e la sua sempre maggiore rilevanza nel contesto competitivo attuale: l’evoluzione, le definizioni istituzionali e in dottrina. In una seconda parte viene analizzato il rapporto intercorrente tra performance sociale d’impresa e performance economico-finanziaria. Lo scopo è quello di esporre l’importanza che riveste il fatto che vi sia conciliazione tra i due tipi di performance perché l’impresa crei valore, in un equilibrio tendente alla massimizzazione degli interessi in gioco dei diversi stakeholder. Non sempre le imprese socialmente responsabili sono anche le imprese che ottengono performance economiche migliori. I rischi, così come i benefici ottenibili dall’essere eticamente responsabili sono numerosi; ed è necessario monitorarli costantemente. Tra le diverse metodologie di misurazione della CSP, viene rivolta l’attenzione al rating etico, e nel particolare al rating attribuito dall’Agenzia Standard Ethics. Se le imprese giudicate socialmente responsabili, e quindi in possesso di un giudizio di rating positivo, sono anche quelle che ottengono una performance finanziaria migliore rispetto alle aziende meno attente alla problematica della RSI (i benefici superano i costi), allora gli stakeholder - e nello specifico le banche che erogano il credito - dovrebbero riconoscere questo valore e la durabilità di queste aziende, in ipotesi semplificata, applicando loro un minor costo del debito. Le aziende che hanno una Corporate Social Performance migliore, ottengono una migliore performance economica? Il costo del debito è correlato al giudizio di rating etico (utilizzato come misura della RSI) attribuito all’impresa? Lo scopo dell’ultimo capitolo è quello di verificare con un’indagine empirica se vi è correlazione tra il rating attribuito dall’Agenzia Standard Ethics ad un campione di società, la performance economica ed il costo del debito.

APA, Harvard, Vancouver, ISO, and other styles

2

CORRIERO, ROSA. "Il finanziamento dei livelli essenziali delle prestazioni." Doctoral thesis, Università degli Studi di Milano-Bicocca, 2015. http://hdl.handle.net/10281/94760.

Full text

Abstract:

The determination of the essential levels of the services, provided under article 117 Const., co. 2, lett. m) and the full implementation of the art.119 Const., are the two points of reference for our doctoral thesis, which, although introduced by a reform - that concerning the title V of the Constitution - which dates back more than a decade ago, have not yet been able to deploy the desired effects. The matter that makes today critical and problematic the application of the two rules is twofold: the cost of services deeply diversified in the various Regions and that of the inefficiency of some areas; issue that could find a solution both with the passage from the criterion of historic expenditure to the standard cost, and with the transit to a system of guaranteed funding for only the essential levels of services. The research reconstructs the development and recognition of social rights which took place during the time thanks to the work of the legislator and to the intervention of the Constitutional Court; and it also reconstructs the need, appeared in the legal order , to ensure more stringent budgetary constraints, which was translated into constitutional reform of the art.81. Facing this scenery, the analysis is directed to the actions that should be taken in order to ensure the financing of social benefits more effectively and more efficiently: on the one hand, the rationalization of public spending; and, on the other hand, the identification of a basket of social rights, tied up to the concept of need and to be guaranteed regardless of the resources, distinguishing them from other rights defined simple, financially conditioned, which could be satisfied by the cost-sharing of the user.

APA, Harvard, Vancouver, ISO, and other styles

3

De, Nadai Ruggero. "Sviluppo di Cost model per cluster di prodotti ad alta customizzazione destinati al settore navale: il caso L3 HARRIS Calzoni srl." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2020.

Find full text

Abstract:

Nella parte teorica della Tesi è stato esposto il tema della produzione su commessa descrivendone i criteri di classificazione. Si è confrontato la produzione su commessa con quella in serie. Inoltre, il ciclo di vita delle commesse ha evidenziato la necessità di un controllo di tipo feed-forward rispetto a quello feed-back. Si è presentato uno degli strumenti chiave per il Project Management, la WBS ed è stata affrontata la tematica relativa ai preventivi di commessa e alla gestione di tempi e costi. Infine, si sono definiti il concetto di Costo e la sua determinazione per un prodotto facendo riferimento a diverse teorie diffuse in letteratura approfondendo quella del Cost Plus Pricing. Poi è stato esposto il lavoro pratico. Le attività svolte all’interno del progetto di tirocinio sono state le seguenti: raccolta dei dati storici relativi ai costi e alle caratteristiche parametrizzabili dei MAST, attraverso l’uso di SAP e di Enovia, e creazione di database di costo in base alla funzione tecnica sia dei MAST sia dei componenti; analisi ABC sui costi di un sistema di movimentazione per capire quali fossero gli assiemi che incidessero di più sul costo del prodotto; scomposizione degli assiemi più significativi nei loro componenti principali per la creazione di diversi database in base al tipo di assieme e di componente; elaborazione dei dati raccolti nel database tramite l’uso di Excel per determinare i principali cost driver dei componenti attraverso l’utilizzo della regressione multipla; determinazione di funzioni di costo per mostrare la forza del legame tra il costo di ogni singolo componente e le caratteristiche tecniche parametrizzabili; analisi degli scostamenti tra l’output previsto dalle funzioni di costo e quello osservato; creazione di un preventivo di costo standard configurabile in base alle caratteristiche tecniche richieste dal cliente con la finalità di formulare rapidamente un’offerta al cliente tramite compromesso con l’esperienza diretta sul campo.

APA, Harvard, Vancouver, ISO, and other styles

4

Monforte, Salvatore Antonino. "Sensori indossabili a basso costo per analisi del cammino: tool di acquisizione con interfaccia grafica user-friendly e valutazione tecnica di performance rispetto uno standard commerciale." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2021.

Find full text

Abstract:

il seguente lavoro di tesi è incentrato sullo sviluppo di un interfaccia grafica "user-friendly" in Python per la configurazione, acquisizione e gestione dei dati da sensore indossabile MetaMotionR, della mbient.inc. L'applicazione sviluppata è stata quindi utilizzata per andare ad effettuare test tecnici di caratterizzazione delle performance, messi a confronto con uno standard commerciale rappresentato dal device Opal, Apdm. Nello specifico, sono stati effettuati test per valutare: la reale frequenza di acquisizione, bias sul segnale in differenti configurazioni di fondoscala, ortogonalità degli assi. inoltre, sono stati effettuati test di performance sui task specifici di Normal walking e Tandem Walking, andando a valutare l'errore nell'identificazione di Heel Strike e Toe Off, e dei parametri temporali descrittori del ciclo del passo, considerando differenti casistiche rilevanti.

APA, Harvard, Vancouver, ISO, and other styles

5

Manera, Paola <1995&gt. "I costi standard in Stevanato Group S.p.A." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15767.

Full text

Abstract:

Dopo una prima parte in cui viene introdotto il Controllo di Gestione dandone una definizione e dimostrando la crescente importanza che sta acquisendo negli anni, questo elaborato si propone di descrivere la metodologia dei costi standard. Essi sono uno strumento di notevole importanza per un’azienda che ha necessità di analizzare e tenere sotto controllo i propri costi in quanto permette di svolgere dei confronti tra l’obiettivo che ci si era preposti (lo standard) ed il dato effettivamente ottenuto. In questo modo si può poi procedere con la ricerca delle cause che hanno fatto sorgere tali devianze e mettere in atto le opportune azioni correttive per riportare la situazione in linea con quanto previsto o per raggiungere dei nuovi obiettivi. I costi standard, inoltre, se opportunamente calcolati e periodicamente aggiornati, possono venire anche utilizzati per compiere delle valorizzazioni di alcune voci di conto economico e per valutare le performance dei manager ed il livello di efficienza della produzione. La tesi tratterà questo argomento dapprima in ottica teorica rifacendosi alla dottrina economica e poi presentando un caso pratico visto durante un periodo di stage. Si vuole quindi mostrare come l’azienda Stevanato Group S.p.A., leader nella produzione di packaging farmaceutico, ha implementato al proprio interno un sistema a costi standard, che utilizzo ne fa e quali vantaggi ottiene.

APA, Harvard, Vancouver, ISO, and other styles

6

Arroyo, Abad Leticia. "Failure to Launch: Cost of Living and Living Standards in Peru during the 19th Century." Economía, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/117816.

Full text

Abstract:

Based on a variety of archival sources, this paper presents estimations for cost of living and living standards for Lima, Peru during the 19th century. During this century Peru experienced deep swings in economic activity marked by the independence wars, the War of the Pacific, and a commodity boom. These new series show that a sizable inflationary period during the guano age had dampeningeffects on the living standards of the popular class. While living standards peaked by mid 1850s, GDP per capita did not do so until two decades later. These results suggest that the guano bonanza failed to lift working-class living standards above subsistence levels. Even though living standards climbed steadily, almost reaching those of England, all these gains were lost by the end of the century.
Basado en diversas fuentes primarias, este artículo presenta estimaciones del costo de vida y de los estándares de vida para Lima, Perú durante el siglo XIX. Durante ese siglo, dicho país experimentó profundas fluctuaciones en la actividad económica debido a las guerras de independencia, la guerra del Pacífico y al auge monoexportador. Estos factores alimentaron un importante proceso inflacionario durante la era del guano que tuvo efectos adversos en los estándares de vida de las clases populares.Es de notar que los estándares de vida llegaron a su punto máximo a mediados de la década de 1850 mientras que el PBI per cápita lo hizo dos décadas más tarde. Estos resultados sugieren que la bonanza del guano no logró mejorar el bienestar económico de las clases populares de manera sustentable. A pesar de alcanzar niveles similares a Inglaterra, estos beneficios se evaporaron hacia el fin de siglo.

APA, Harvard, Vancouver, ISO, and other styles

7

Skrypnyk, M. I. "Domestic and foreign experience of application of costs accounting methods and prime cost calculation." Thesis, Odessa, 2011. https://er.knutd.edu.ua/handle/123456789/3066.

Full text

Abstract:

The article investigates domestic and foreign costs accounting and prime cost calculation methods. It is proven that different researchers attribute the same methods to costs accounting methods or to calculation methods, considering interpretation of their essence. Conducted researches give a possibility to make a conclusion that domestic costs accounting and prime cost calculation methods have considerable analytical possibilities in providing management necessities and enterprise cost control, than calculation systems of foreign countries.

APA, Harvard, Vancouver, ISO, and other styles

8

Suttle, Natasha M. "National Green Building Standard multi-family housing : a cost comparison /." Muncie, Ind. : Ball State University, 2009. http://cardinalscholar.bsu.edu/715.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Hamilton, Carl J. "Implementing Road Pricing : Standards, Institutions, Costs, and Public Acceptance." Doctoral thesis, KTH, Centrum för transportstudier, CTS, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-102755.

Full text

Abstract:

Much has been researched and written about road pricing, and especially how it affects traffic flow, congestion, the environment, and social welfare in general. This doctoral thesis analyses the implementation of road user charges rather than its effects. The dissertation consists of five separate papers, each addressing a subset of the topic. The first paper sheds light on the costs to introduce congestion taxes in Stockholm, and describes how public opinion and political risk lead to a system design that in all likelihood was more expensive than necessary. In the second paper the European regulation on interoperability between road charging system is evaluated from a benefit/cost perspective, which is found to be overly ambitious. Paper three builds upon the second, and suggests a general model for how costs and benefits interact in the case of road charging interoperability. Inpaper four a potential solution is presented for how the practical problems related to enforcement of road charging in an international context or in countries with weak institutions. The fifth and final paper analyses the public opinion of road charges, and especially urban congestion charges, using a survey conducted simultaneously in three European cities.
Mycket har forskats och skrivits kring vägavgifter, och framför allt hur de påverkar trafikströmmar, trängsel, miljö och samhällsnytta. Denna sammanläggningsavhandling analyserar införande av vägavgifter snarare än dess effekter. Avhandlingen består av fem uppsatser som var och en tar sig an en delmängd av området. Den första uppsatsen belyser kostnaderna för införande av trängselskatter i Stockholm, och beskriver hur opinion och politisk risk ledde till en systemdesign som troligen var mer kostsam än nödvändigt. I den andra uppsatsen utvärderas den europeiska lagstiftningen för interoperabilitet mellan vägavgiftssystem ifrån ett nytto/kostnads-perspektiv, och finner den alltför ambitiös. Uppsats tre bygger vidare på den andra och föreslår en generell modell för hur kostnader och nyttor samverkar avseende interoperabilitet mellan vägavgiftssystem. I uppsats fyra presenteras en möjlig lösning på hur de praktiska problemen med beivrande av vägavgifter i ett internationellt sammanhang eller i länder med svaga institutioner kan lösas. Den avslutande femte uppsatsenanalyserar allmänhetens attityder till vägavgifter, framför allt urbana trängselavgifter, med hjälp av en enkätundersökning som genomförts samtidigt i tre europeiska städer.

QC 20120925

APA, Harvard, Vancouver, ISO, and other styles

10

Mynyk, John. "Information technology programming standards and annual project maintenance costs." Thesis, University of Phoenix, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3578624.

Full text

Abstract:

Organizations that depend on the use of IT in their business models must maintain their systems and keep their systems current to survive (Filipek, 2008; Kulkarni, Kumar, Mookerjee, & Sethi, 2009; Unterkalmsteiner et al., 2012). As most IT departments allocate as much as 80% of their budget to maintain stability while leaving only the other 20% to allow improvements (Telea et al., 2010), high cost of stability may be a reason many IT organizations cannot afford efficient staffing and even jeopardize the existence of the organization (Filipek, 2008; Talib, Abdullah, Atan, & Murad, 2010). The purpose of this exploratory mixed methods study was to discover the IT programming standards used in IT departments that predict a decrease in project maintenance costs. This study employed an exploratory mixed methods data collection and analysis to develop and test a collection of universal programming standards. The qualitative portion of the study resulted in a list of IT programming standards from the Fortune 20 companies of 2011. Surveyed from IT departments in the Fortune 500 companies of 2011, the quantitative portion of this study correlate the degree of enforcement of each IT programming standard to a decrease in average project maintenance costs using a backward stepwise regression. Using a 95% confidence interval and a 5% margin of error (α = .05), the backward stepwise regression discarded 18 of the 22 IT programming standards. The remaining correlations give evidence that a) the more the department enforces waiting for feedback the higher the maintenance costs, b) the more the department enforces having the architectural team develop coding guidelines the lower the maintenance costs, and c) the more the IT department enforces the following of change management procedures, the higher the maintenance costs.

APA, Harvard, Vancouver, ISO, and other styles

11

Рета, Марина Володимирівна, and В. С. Коробєйніков. "Інструменти управління фінансовим результатом в системі стратегічного обліку." Thesis, НТУ "ХПІ", 2016. http://repository.kpi.kharkov.ua/handle/KhPI-Press/27476.

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

Marquez, Michael Alvin A., John I. Mercado, and Richard M. Rayos. "Standard port-visit cost forecasting model for U.S. Navy husbanding contracts." Monterey, California: Naval Postgraduate School, 2009. http://hdl.handle.net/10945/10412.

Full text

Abstract:

Approved for public release, distribution unlimited
MBA Professional Report
Husbanding services are crucial elements of a port visit. In support of mission objectives, combatant commanding officers and sealift masters rely on contractors to act on the U.S. Navy's behalf in coordinating the delivery of supplies or performance of services. Through the years, the cost of port services around the world has increased in various magnitudes. However, the U.S. Navy's ability to track and analyze port-visit costs changes remains rudimentary. Current systems lack the functionality needed by the stakeholders to effectively and efficiently forecast port-visit costs. The researchers developed a Web-based modularized application that stores and displays invoices, generates reports, and more importantly, forecasts future port-visit costs using the standard port-visit cost forecasting model for husbanding contracts. The forecasting function of the application provides two predictive methods, namely confidence interval estimator and exponential smoothing. The analysis clearly shows that low requirement variability improves the reliability of the interval, while high frequency of port-visits increases the accuracy of the exponential smoothing results. The capabilities of the application provide stakeholders with a valuable tool to analyze port-visit requirements and costs trends.

APA, Harvard, Vancouver, ISO, and other styles

13

Marquez, Michael Alvin A. Rayos Richard M. Mercado John I. "Standard port-visit cost forecasting model for U.S. Navy husbanding contracts." Monterey, California : Naval Postgraduate School, 2009. http://edocs.nps.edu/npspubs/scholarly/MBAPR/2009/Dec/09Dec%5FMarquez%5FMBA.pdf.

Full text

Abstract:

"Submitted in partial fulfillment of the requirements for the degree of Master of Business Administration from the Naval Postgraduate School, December 2009."
Advisor(s): Franck, Raymond ; Wagner, Brett ; Brinkley, Douglas. "December 2009." "MBA Professional report"--Cover. Description based on title screen as viewed on January 29, 2010. Author(s) subject terms: Husbanding Services, Standard Port-visit Cost Forecasting Model, Husbanding Service Provider, Port-Visit Cost Reports, LOGREQ, CRAFT, WWCRAFT, LogSSR, LOGCOP, COMFISCS, FISCs, CLASSRON, TYCOMS, NAVSUP. Includes bibliographical references (p. 87-88). Also available in print.

APA, Harvard, Vancouver, ISO, and other styles

14

Lundin, Susan. "Utredning av merkostnader för höjning av tillgänglighetsnivån från normal till höjd nivå enligt SS 91 42 21:2006 samt 91 42 22:2006." Thesis, Umeå universitet, Institutionen för tillämpad fysik och elektronik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-90014.

Full text

Abstract:

Detta arbete grundar sig på en befintlig ritning projekterad av Arkinova Arkitekter och uppfyller normal tillgänglighetsnivå. Ritningen består av ett lägenhetsplan med fem lägenheter vilka har en boarea mellan 36-64 m2. I detta arbete omprojekterades dessa lägenheter till höjd tillgänglighetsnivå enligt SS med avsikt att förbättra tillgängligheten för funktionshindrade grupper. Omprojekteringen utfördes med hjälp av BIM-programmet Revit Architecture 2013 med utgångspunkt från standarderna, SS 91 42 21:2006 samt SS 91 42 22:2006, vilka utgör underlag för projektering av bostäder. Syftet med denna studie var att utreda de merkostnader som är förknippade med en tillgänglighetsökning, dessa merkostnader beräknades i kalkylprogrammet BidCon. Resultatet visade att för att uppfylla SS rekommendationer kring ökad tillgänglighet, var en ökning av bruttoarean med 84 m2 i den ursprungliga ritningen oundviklig. Detta innebar en total ökning av bruttoarean med 25 %, vilket resulterade i merkostnader som uppgick till 126 014 SEK för lägenhetsplanet i höjd nivå. Dessa merkostnader inkluderar materialet i väggar, dörrar samt golvbjälklaget. Den procentuella kostnadsökningen för materialet blev således 22 %.
This work is based on an existing drawing designed by Arkinova Arkitekter, and is adapted to normal level of accessibility. The drawing consists of five apartments, with each apartment covering a total floor area between 36-64 m2. To improve accessibility for disabled groups, the apartments have been re-designed to a higher level of accessibility using BIM software Revit Architecture based on SS (Swedish Standard) 91 42 21:2006 and 91 42 22:2006. The purpose of this study was to investigate the additional costs associated with an increased accessibility; these additional costs were calculated in the spreadsheet program BidCon. The result showed that in order to comply with SS’ recommendation around increased accessibility, the floor area in the original drawing had to be increased by 84 m2 to allow increased mobility. This corresponds to a total increase of 25 %, which resulted in an additional costs of 126 014 SEK (22 % increase) including material for walls, doors and floor slab.

APA, Harvard, Vancouver, ISO, and other styles

15

Wardle, Arthur R. "Industry Compliance Costs Under the Renewable Fuel Standard: Evidence from Compliance Credits." DigitalCommons@USU, 2019. https://digitalcommons.usu.edu/etd/7532.

Full text

Abstract:

The Renewable Fuel Standard requires US oil refineries to blend biofuels into domestic transportation fuels. To ensure that compliance costs under this mandate don’t disproportionately affect any subset of refiners, the regulation includes a compliance credit program, whereby refiners blending excess biofuels can sell their excess compliance to refiners that do not blend enough. The price of these credits can be interpreted as the marginal cost of compliance with the mandate. I measure how changes in the prices of these compliance credits affect the stock prices of oil refining firms. There are a number of ways one might expect these compliance credits to affect firms. Much economic research finds that oil refiners are able to pass the costs of RFS compliance to consumers quite easily, suggesting that changes in the compliance cost should not affect firms’ value at all. Large refiners tend to claim that the RFS imposes a large cost and drags down their profits. Perhaps the most interesting claim is that of the “merchant refiners”—generally small refiners who do not own the infrastructure to blend biofuels on their own and are thus forced to comply with the mandate completely with compliance credits. They claim that larger refiners are able to hoard the credits and sell them for windfall profits at the expense of the merchant refiners. My results indicate that positive shocks in compliance credit prices are associated with stock losses only among large, non-merchant refiners, and that even this association is small. This discredits the claims of merchant refiners, but opens a new puzzle: why are large, integrated refiners the only ones affected? I conclude my paper with a number of potential explanations, though I am not able to test between them using my data.

APA, Harvard, Vancouver, ISO, and other styles

16

Bencová, Monika. "Využití controllingu v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417395.

Full text

Abstract:

The purpose of the thesis is to describe controlling and its function in a real company. Focus is specifically on the cost of imbalances and the analysis of their origin. The theoretical part serves as a basis for understanding the real processes in a company, followed by their evaluation and proposals for improvements in the scope of cost management.

APA, Harvard, Vancouver, ISO, and other styles

17

Wolf-Hegerbekermeier, Thomas R. "Municipal management of administrative burdens : standard cost model as method of change." Thesis, University of Gloucestershire, 2015. http://eprints.glos.ac.uk/2453/.

Full text

Abstract:

This thesis investigates the legal conditions, the methodological framework and the sufficient conditions for the application and implementation of the standard cost model (SCM) in German municipalities. Based on the background of the severe financial crisis of German municipalities this thesis examines the potential of using the SCM to assist in requesting the necessary financial funding for transferred public obligations by the federal legislation in Germany. The first step of the research methodology was based on a number of expert interviews conducted with stakeholders of German institutions. Those that are relevant for the SCM implementation into German legislation. Additionally, this thesis analyzes existing projects that utilize the SCM application in public administration, particularly municipalities. Together with a reflective presentation of the author in front of an audience of experts about bureaucracy decrease, the author developed a hermeneutic prejudice as starting point for a hermeneutic text analysis. First, the thesis analyzes the relevant constitutional jurisdiction and literature about the municipal finance equalization and the principle of connectivity in the federal states and proposes the transfer of essential parameters to the level of federal legislation. Concerning the methodological framework as the second issue, the thesis examines existing methods to measure municipal efforts and proposes a coherent system of public finance equalization within the constitutional conditions. The third issue is a proposal for the possible integration of the municipal cost estimation into the federal legislation regarding existing rules of legislative procedures. The thesis reveals a lack of municipal cost estimation that is necessary for the impact assessment of federal legislation in Germany. Regarding the constitutional jurisdiction in particular, the text analysis shows that such a municipal cost estimation is not only legally permissible, but is necessary for federal legislation. The analysis of the dualistic system of municipal finances requires an appropriate financial equalization for transferred administrative obligations including administrative and purposes costs. This estimation is based on a representative investigation in “average economic municipalities.” The consideration of such financial municipal demands must be implemented by the responsible federal ministry as early as possible within the legislative procedures, ideally during the investigation of municipal interests (§ 41 GGO). This thesis describes legal, methodological, and organizational proposals for a SCM application in municipalities; however, additional research is needed about the concrete process of information exchange between the different administrative levels in Germany and the resultant political consequences on federal legislative discussions.

APA, Harvard, Vancouver, ISO, and other styles

18

Hromádková, Simona. "Efektivní řízení nákladů ve firmě Bosch Diesel s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221481.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Torstensson, Niclas. "An Analysis of the Cost for Adhering to the ECSS Standards in the Space Industry." Thesis, Blekinge Tekniska Högskola, Sektionen för datavetenskap och kommunikation, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-2556.

Full text

Abstract:

The introduction of standards in software development is more or less common practice today and regarding software for space applications, standards are one of the primary mechanisms to ensure a sufficient quality level. The space industry has special requirements in terms of reliability and dependability and the European Cooperation for Space Standardization (ECSS) standards is a tool used to fulfill them. The use of standards provides many benefits however it also comes with a compliance cost, in terms of, for example, additional documentation and activities. For making the right decisions on which development and quality assurance activities to focus on, it is important to know not only their added value but also their costs. In this paper a method is presented for a Cost of Standard Compliance Analysis (CoSCA) in software development. It consists of seven steps and is based on a model which divides the costs into four different types based on the actual reason for conducting activities required by the standard. The four different types of compliance cost are quality-adding, confidence-adding, adherence and development necessary costs. The adherence costs are those costs that are required by or follow from the use of a standard but do not add any immediate value to the functionality, quality or quality assurance of the software. As a result of a CoSCA analysis, the cost for complying with the standard for all the separate development activities is calculated. Initial results from applying the method to a company, that develops software for the space industry and complying with the ECSS standards, are presented. The result gives an indication of potential optimization possibilities and for the top ten adherence activities examples are presented. The evaluation showed that the method is practical and usable with an acceptable level of effort and that it helps pinpoint development activities with high adherence costs.

APA, Harvard, Vancouver, ISO, and other styles

20

Hägglund, Maria. "Parking standards in Stockholm." Thesis, KTH, Fastigheter och byggande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-147639.

Full text

APA, Harvard, Vancouver, ISO, and other styles

21

Palm, John Harold. "Performance subdivision street standards : a model ordinance with commentary and evaluation." Thesis, Kansas State University, 1985. http://hdl.handle.net/2097/9869.

Full text

APA, Harvard, Vancouver, ISO, and other styles

22

Lorenzini, Lucia. "Finanziamento del Ssn nel nuovo modello costituzionale italiano." Doctoral thesis, Università di Catania, 2012. http://hdl.handle.net/10761/1155.

Full text

Abstract:

La ricerca effettuata ha per oggetto lo studio del finanziamento del Servizio sanitario nazionale (Ssn) secondo i principi dettati dal nuovo modello costituzionale italiano. Ci si sofferma in particolare sulle problematiche relative alle difficoltà interpretative che sorgono dalla lettura di ciascun comma dell'articolo 119 Cost. Si ricostruiscono le tappe storiche che il Ssn ha vissuto dalla legge n. 833 del 1978, che lo ha istituito, alla legge n. 42/2009. In considerazione del fatto che la riforma sul federalismo fiscale del 2009, diverrà efficacemente operativa solo dal 2013, si cerca di studiare il contributo economico che la stessa fornisce. Tale sistema innovativo, che rappresenta il primo motore della riforma, crea una razionalizzazione della spesa rapportata appunto ai costi standard necessari per garantire sul territorio nazionale il finanziamento globale dei livelli essenziali delle prestazioni (Lep) concernenti i diritti civili e sociali di cui alla lett. m) dell art. 117 secondo comma della Costituzione. Si analizzano, così, le problematiche sottese alla concreta esecuzione della riforma, considerando che ogni ente regionale ha un fabbisogno effettivo pari a F_i= G_i- T_i , e si cerca altresì, di individuare come sia necessario che lo Stato operi all interno del finanziamento delle spese essenziali e non, sia per le Regioni autonome quanto a capacità fiscale sia per quelle più povere. Il tutto al fine di raggiungere la situazione di bilancio pubblico in pareggio in ogni Regione. Si volge lo sguardo, poi, sull andamento della spesa nella pubblica amministrazione, ponendo riguardo alle questioni evidenziate da alcuni studiosi sugli sprechi di spesa in sanità, e prospettando un eventuale percorso praticabile per ottimizzare le entrate pubbliche ed apportare un miglioramento all azione amministrativa in ambito sanitario. Nel terzo capitolo, infine, si esamina il d.lgs. n. 68 del 2011, quinto decreto di attuazione della legge n. 42 sul federalismo fiscale, che ha disciplinato ancor più nel dettaglio l autonomia di entrata delle Regioni a statuto ordinario, il sistema perequativo regionale ed i criteri di determinazione di costi e fabbisogni standard nel settore sanitario. In quest ultima parte del lavoro vengono studiati i concreti criteri guida per individuare il costo standard e di seguito i fabbisogni standard regionali e quello nazionale totale. Infine, si prendono in considerazione alcune simulazioni svolte da importanti centri studio nazionali negli ultimi mesi, cercando di mettere in luce gli scostamenti di ciascuna Regione italiana dal livello di standard. Vengono, in tal modo, presentati indici sintetici di qualità delle prestazioni e di infrastrutturazione in sanità e si individuano le correzioni di spesa che dovrebbero essere compiute dalle Regioni per omologarsi alla standardizzazione stessa. In tal modo si è concluso che qualora le Regioni meno virtuose non riuscissero ad uniformare la propria spesa sanitaria ai parametri standardizzati, tra circa quarant anni il trend potenziale di tale spesa potrebbe addirittura raddoppiare la propria incidenza attuale sul PIL da cui discenderebbe senz altro una notevole riduzione delle risorse da riservare agli altri istituti essenziali del Welfare. Servirà, pertanto, una governance in grado di promuovere l efficienza in tal senso e di operare con scelte efficaci basate sulla priorità dell erogazione di prestazioni essenziali, finanziando in maniera molto più selettiva le prestazioni sanitarie regionali e diminuendo la divaricazione tra spesa potenziale e risorse disponibili. In caso contrario saranno le Regioni con un economia più debole, con elevati gap di qualità, infrastrutture ed efficienza, a sperimentare sicuramente un processo di declino e degradamento più rapido.

APA, Harvard, Vancouver, ISO, and other styles

23

Wehrli, Sara E. "The cost effective redesign of an apartment building using LEED standards." Muncie, IN : Ball State University, 2009. http://cardinalscholar.bsu.edu/690.

Full text

APA, Harvard, Vancouver, ISO, and other styles

24

Santacroce, Mark. "Non-standard requisitioning process improvement : cost and benefit analysis of implementing the Automated Non-standard Requisitioning System (ANSRS) within Submarine Forces, Pacific (SUBPAC)." Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1997. http://handle.dtic.mil/100.2/ADA342050.

Full text

APA, Harvard, Vancouver, ISO, and other styles

25

Abuarqoub, Mohammad. "Strategies to Reduce Excessive Transition Costs to the International Financial Reporting Standards." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10748396.

Full text

Abstract:

The excessive cost of the transitioning from the Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS) is a vital business challenge. Based on the transaction cost economics (TCE) theory, the purpose of this qualitative single case study was to explore strategies that some of the organizational financial professionals use to minimize excessive transition costs from GAAP to IFRS accounting systems. Data were collected from 3 financial professionals of a corporation located in the west coast region of Northern California using semistructured interviews, besides reviewed public records, and studies of developed countries that adopted IFRS. Using the thematic analysis approach, 4 themes emerged, (a) strategic planning and strategy, (b) strategies formulation, implementation, and evaluation, (c) contract negotiation and enforcement, and (d) information system and project cost. The findings of this study could add practical knowledge of focused and consistent actions to IFRS adoption strategies, which could give priority to reducing the costs of the transaction from implementing GAAP to IFRS in local firms’ financial reporting. The implications for positive social changes could include the potential to enhance knowledge of financial reporting, motivate investments, increase economic resources, and improve local employment growth.

APA, Harvard, Vancouver, ISO, and other styles

26

Těžký, Jiří. "Vyhodnocení nákladů na penalizace v zadané distribuční síti." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2008. http://www.nusl.cz/ntk/nusl-217618.

Full text

Abstract:

Energy system is important for classification of flation of developing countries. Function of energy system is supply electric power of high quality for every customers in system. Requirements of quality are different for individual countries. Reliability of electricity sector system is important parameter in every electricity systems. At the present time are the requirements of quality much higher, because of condition of liberalized market. Each country have different systems of standards of classification of reliability. Penalizations are assign to, when the systems of standards are overrun. Type of penalization is different for each countries. In my work I looked on system of electricity sector system, its reliability, operating, and organization etc. In principle for Czech Republic. Basic documents of electric legislation are described in this work, it is described for Czech Republic and for European Union. Public notice No. 540/2005 Sb. is described. This public notice interpret laws about supplies of electricity and others services in electricity sector system in Czech Republic. Penalizations are described in this public notice. Standards of penalizations are different for each European countries. Various monitoring of penalization are used. Also dividing of penalization is different for each country. At the last part of my work I analyze costs of penalization in required distribution network. Most reason of failure cause are analyzed here. Size of costs of penalization are compared in this part of my work, for changes of standards in required distribution networks. Required countries are Czech Republic, Great Britain and Spain. These countries are compare with each other. I evaluate the worst outlets of required distribution network. The worst outlets are outlets with higher costs of penalizations. These worst outlet I compare for required countries and between each other. At the end of my work I analyze failure causes for the worst outlets in penalization system of Czech Republic.

APA, Harvard, Vancouver, ISO, and other styles

27

Yu, Autumn Chau Sheung. "The construction of low cost budget standards and their use in assessing the living standards of families on low income." Thesis, University of York, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.359307.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

Yoo, Young Seong. "Achieving water quality standards in Han River : least cost and its allocation." Thesis, University of Newcastle Upon Tyne, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.285739.

Full text

APA, Harvard, Vancouver, ISO, and other styles

29

Moreno, Vieyra Rodrigo Andres. "Reliability and cost-benefit-based standards for transmission network operation and design." Thesis, Imperial College London, 2012. http://hdl.handle.net/10044/1/9503.

Full text

Abstract:

The growing interest in decarbonising electricity systems together with advances in communication and information technologies that may support the application of demand and generation solutions to solve network problems has initiated reviews of traditional operational practices and security grid standards in a number of jurisdictions. The key concern is that these historical practices and standards, mostly developed in the 1950‘s, might be inappropriate for the new emerging systems as they may pose entry barriers for both renewable generation and smart grid technologies. This thesis presents a probabilistic cost-benefit framework for the development of future efficient operating and design strategies and network security standards enabled by new technologies. By optimally balancing the costs of network constraints with various operational measures composed of preventive and corrective control actions, considering potential outages of network and generation facilities, optimal network capacity that could be released to network users in real time is determined along with its impacts on network design. This framework is compatible with smart grid concepts which integrate new generation, network, and demand technology. Together with the aforementioned framework, a full optimisation model that serves to scrutinise the characteristics of the proposed probabilistic standards in the presence of high penetration of wind is developed by means of a Benders algorithm. To reduce the computational times and memory usage, a novel technique that eliminates redundant scenarios (i.e. outages) that do not contribute towards the optimum solution and hence simplifies the optimisation procedure is presented and successfully tested. The studies demonstrate that various operational measures (such as generation and demand response) can be effectively used to release additional network capacity with small (or even nil) increases in risk. It is also demonstrated that the GB system would benefit in terms of network investment and congestion costs if the changes proposed were adopted.

APA, Harvard, Vancouver, ISO, and other styles

30

Barbosa, Emerson Schneider. "Proposta de sistemática para a avaliação e controle de custos em propriedades rurais : o caso de uma empresa de criação de gado." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2004. http://hdl.handle.net/10183/4783.

Full text

Abstract:

Esta dissertação discute a gestão de Custos em propriedades rurais, tendo como objetivo principal a proposição de uma sistemática para avaliação e controle de custos em propriedades rurais, bem como mensurar os custos unitários dos produtos resultantes dos processos de produção referentes à pecuária. Para formulação desta sistemática, revisou-se a literatura sobre as mudanças ocorridas no decorrer dos últimos anos no setor primário da economia brasileira bem como, os sistemas de gestão em propriedades rurais. Uma revisão literária sobre os princípios de custeio (total, parcial e variável) e métodos de custeio (custo padrão, centro de custos e custeio baseado em atividades) também foi efetuada. A sistemática proposta foi estruturada em seis etapas: (1) análise dos contextos interno e externo da propriedade rural; (2) identificação da base conceitual; (3) estruturação do sistema de custos; (4) escolha do sistema de custos a utilizar; (5) aplicação prática do sistema de custos e análise da Evolução dos custos; (6) avaliação do resultado e identificação das oportunidades de melhoria. Com a aplicação prática do modelo em uma propriedade rural da região oeste do estado do Rio Grande do Sul foi possível concluir que a sistemática alcançou os objetivos já citados, e que a aplicação do método ABC seria um complemento refinado ao sistema de custos da empresa.
This paperwork talks about rural proprieties cost, having as its main objective the proposition of systematization to evaluate and control cost in rural proprieties, as well as measure the cost of products resulting from of production processes in cattle breeding. In order to make this, literature about the changes which happened in the last years of the primary sector of the brazilian economy, as well as management systems in rural proprieties were revised. A Literature review about the principles of cost (total, partial, variable) and cost methodologies (standard cost, central cost, and Activing-based costing) was also performed. The systematization proposed was structured is six steps, as follows: (1) contextual internal and external analysis of the company; (2) identification of the conceptual basis; (3) cost system structure; (4) cost system used chosen; (5) practical implementation of the cost system and cost progress analysis; (6) results evaluation and identification of opportunities for improviment. Applying this practical model in a western region rural propriety of the State of Rio Grande do Sul it was possible to come to the conclusion that the systematization reached the objectives mentioned before, and that applying of the ABC methodology would be a refined complement to the cost system of the company.

APA, Harvard, Vancouver, ISO, and other styles

31

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

32

Dal, Zilio Gaia <1991&gt. "IL DIFFICILE CAMMINO DELLA SANITA’ PUBBLICA: IL METODO DEI COSTI STANDARD TRA PROMESSE, DUBBI E PROPOSTE." Master's Degree Thesis, Università Ca' Foscari Venezia, 2015. http://hdl.handle.net/10579/6823.

Full text

Abstract:

Partendo da una definizione delle funzioni del servizio sanitario nazionale e passando in rapida analisi una serie di interessanti modelli teorici, si andranno a delineare poi le linee di un confronto tra impostazioni diverse nel ramo sanitario, provenienti da luoghi geograficamente molto distanti, che comunque accompagneranno il percorso espositivo per porre opportuni confronti quando risulterà interessante. Vi sarà poi una contestualizzazione legislativa del modello dei costi standard nel contesto del pre- federalismo e dell’attuale processo di federalismo. Particolare attenzione sarà riservata ad una legge fondamentale risalente al ’78, la quale stabilisce i principi di universalità dell’accesso ai servizi sanitari e del finanziamento pubblico degli stessi. I problemi al riguardo sono legati alla qualità della prestazione e all’inefficienza, all’allocazione delle competenze: quelle decisionali e di finanziamento al governo centrale e quelle operative di spesa a livello regionale e di USL. Verranno poi analizzate molte norme tra cui in maniera specifica il decreto n. 78 del 2010 e la legge finanziaria 191/2009, per il 2010. A questo punto si svolgerà un’analisi sul controllo della spesa sanitaria, argomento che ormai da anni risulta impellente e a cui si cerca una soluzione efficace e duratura, e sulla questione dei piani di rientro. Trattando del federalismo per quanto ci compete, si darà uno sguardo al sistema allocativo; alla questione dei DRG; alle fonti delle risorse per il finanziamento del servizio sanitario, per poi entrare nel merito di qualche dato esemplificativo sulle risorse e le spese registrate negli ultimi anni. Si affronteranno i problemi di assicurare efficienza ed equità, specificando che cosa si intende con questi termini e cosa con “appropriatezza”, ed analizzando di cosa si tratta quando si fa riferimento a termini come “LEA”, che sono sempre più spesso all’ordine del giorno quando si tratta di sanità, insieme ad indicatori sintetici sulla salute, al PIL ed alla spesa sanitaria pubblica. Non si può poi trattare di costi standard senza darne una definizione teorica, assieme a quella di fabbisogno, e analizzare gli approcci possibili per il calcolo di detti costi e senza fare specifico riferimento alle cosiddette Regioni di riferimento, che sono definite appunto per determinarli, e a tutte le problematiche inerenti la loro scelta. Proseguendo la trattazione si giungerà alle modalità vere e proprie di calcolo dei costi standard, del processo di convergenza verso le nuove disposizioni, andando ad analizzare poi il computo dei costi standard e sia il procedimento matematico sia in via teorica delle variabili che influenzano la partizione delle risorse e il ruolo innovativo o meno del metodo dei costi standard per la sanità. Si tratteranno specialmente i numerosi dubbi che il metodo ha fatto sollevare da parte di vari studiosi in materia e successivamente le analisi di percorsi alternativi rispetto al tanto discusso metodo attuale. Si considereranno i contributi di diversi studiosi sia in termini di metodi per il calcolo delle tariffe, sia più nello specifico di algoritmi e sistemi di pesature per il partizionamento delle risorse, sia in merito a quali fattori sia importante considerare rispetto a quelli attuali del metodo dei costi standard. Si procederà poi ad un confronto tra le diverse realtà italiane, che metterà in luce le differenze ancora nitide tra nord e sud del Paese, anche con le parole di vari personaggi pubblici appartenenti alle varie realtà regionali, e si darà rilievo pratico ai problemi di disavanzo definiti in via teorica nel corso dei capitoli precedenti. La trattazione sarà poi conclusa con delle riflessioni finali sulla complessità delle vicende sanitarie e sul possibile futuro della sanità italiana nel contesto delle stime demografiche e socio-economiche del nostro Paese fatte dalle maggiori aziende che di questo si occupano.

APA, Harvard, Vancouver, ISO, and other styles

33

Cabbia, Daniela <1996&gt. "Il controllo della spesa pubblica: fabbisogni, funzioni fondamentali e costi standard. Lo strumentario elaborato da SOSE." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19192.

Full text

Abstract:

La tesi tratta il tema della revisione della spesa pubblica o spending review (SR) in Italia e si compone di tre capitoli. La prima parte si focalizza sulla sua evoluzione a partire dalla crisi del 2008 fino ad oggi e sulle figure che si sono occupate di gestire questo processo. Emergono e vengono poi descritti i due approcci della SR: dapprima quello dei tagli lineari, noto per le conseguenze negative, e successivamente quello orientato all’efficacia ed efficienza. Questi obiettivi si possono raggiungere grazie all’istituzione di nuovi elementi ed al superamento del criterio della spesa storica che sottendeva al finanziamento degli enti locali. Nel secondo capitolo, si procede quindi con la spiegazione dei nuovi elementi, quali i costi e fabbisogni standard, la capacità fiscale ed i trasferimenti perequativi che garantirebbero una miglior programmazione e gestione della spesa. Infine, il terzo capitolo presenta le modalità di rilevazione di questi dati elaborate da Sose Spa, società incaricata a tale compito. Viene poi fornito un concreto esempio del loro strumentario attraverso il Questionario Unico per i Comuni 2019, di cui si descrivono struttura e processo di compilazione. Verrà, dunque, spiegata l’utilità del reperimento dei dati ed i problemi ad esso connessi. Infine, partendo da queste considerazioni si andrà a definire come l’insieme delle nozioni ed esperienze apprese sino ad ora possano porre le basi per una migliore gestione della spesa e finanza pubblica.

APA, Harvard, Vancouver, ISO, and other styles

34

Wännström, Robin. "Moving average - Valuation of Inventories : An empirical study of four manufacturing companies." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-56666.

Full text

Abstract:

Abstract The thesis is addressing the inventory valuation method called moving average and how this inventory method handles exchange rate differences. Intentions of the study is also to highlight differences and similarities between the two methods standard cost and moving average. This study fills an existing gap in science regarding pros and cons with the moving average method which made the topic very interesting. It also has strong practical contribution regarding possible benefits and problems of relevance to companies that have intentions of implementing moving average on their inventory. The relationships between foreign exchange rate risks and inventory leads to the formulated research question for this thesis: What are the effects of currency movements in the cost of goods sold from an inventory valued at moving average method? Based on the technical problem statement was a constructive approach and interpretive standpoint considered best suited for the study. The gathering of data was conducted by using a qualitative research strategy. Three different topics are used in the theoretical frame; inventory valuation, exchange rates and hedging. The theoretical frame describes the accounting standards behind inventory valuation and exchange rates, as well as the theories addressed. Third and final topic hedging is about how to manage exchange rate exposures using different hedging techniques. The in-depth investigation was made for four business units with inventories valued according to the moving average method. Sampling was divided into two parts one for the companies and another choosing respondents. Selection of companies was a convenient sample within the non-probability samples used and the respondents were selected using a snowball sample. Semi-structured interviews were conducted with nine respondents. Both the empirical- and analysis chapter follows the same three topics as the theory structure and the empirical answers are divided into companies to facilitate the comparison. A short summary of the analysis is that moving average is most suitable for inventories with; high inventory turnovers, sales from shelf and stable costs. There is a need to identify input costs to manage exchange rate differences correctly. The final part about hedging showed that different exposures need different hedging techniques. Forward contracts were the most common financial instrument used for hedging transaction exposures. Input risks also identified as an economic risk is one of the hardest to manage. This study has showed that effects from exchange rate fluctuations affect the moving average inventory value different than other inventory models. The input currencies need to be identified and separated from the sales currencies otherwise there is a potential risk to make wrong decisions.

APA, Harvard, Vancouver, ISO, and other styles

35

Huh, Eunjeong. "Leisure expenditure patterns of retired and near-retired households /." free to MU campus, to others for purchase, 2000. http://wwwlib.umi.com/cr/mo/fullcit?p9974640.

Full text

APA, Harvard, Vancouver, ISO, and other styles

36

Lemler, Bruce Neil. "An evaluation of the application of the Cost Accounting Standards : a case study." Thesis, Monterey, California. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/28182.

Full text

APA, Harvard, Vancouver, ISO, and other styles

37

Januarie, Xavier Sebastian. "The rationale of using standard costing in manufacturing organisations in the Eastern Cape when modern alternatives are available." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/6838.

Full text

Abstract:

This paper investigates the rationale of using standard costing in modern manufacturing organisations. Researchers argue that standard costing does not easily fit in with the modern idea of continuous improvement. The benefits and limitations of standard costing and other modern alternative approaches in Eastern Cape manufacturing organisations are examined. Furthermore the factors affecting the accuracy of standards are investigated. Lastly, it is concluded that standard costing is used in Eastern Cape manufacturing organisations and those organisations using standard costing have considered the benefits and limitations.

APA, Harvard, Vancouver, ISO, and other styles

38

Maassen, Karine de Oliveira. "Acompanhamento do custo padrão como apoio à tomada de decisão : o caso de uma indústria petroquímica." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2010. http://hdl.handle.net/10183/22033.

Full text

Abstract:

Grandes alterações nas características dos negócios vêm modificando gradativamente as condições de competição no mercado. Diante disso, as empresas necessitam não só conhecer o mercado, como também as variáveis internas e dominar seus processos internos. A correta gestão de custos é fator importante para assegurar a permanência e a sobrevivência de uma empresa perante a rivalidade de outras empresas na busca de fidelizar seus clientes. O presente estudo tem por finalidade promover um acompanhamento do custo padrão. Para tanto, o trabalho foi desenvolvido como uma pesquisa-ação e dividido em dois grandes blocos, o primeiro tem a função de criar condições favoráveis para a implantação e o segundo é caracterizado pela implantação do acompanhamento com a utilização de indicadores. Ainda, pôde-se verificar que a aplicação dessa metodologia proporcionou avanços na gestão estratégica de custos, especialmente, no processo decisório aliando teoria e prática. O acompanhamento elaborado demonstrou-se bastante aderente aos objetivos da organização funcionando como canalizador de esforços. Como conclusão final, constatou-se a importância do acompanhamento com a utilização de indicadores comparando o custo realizado e o custo padrão e constituindo uma base sólida na busca por um melhor desempenho empresarial.
Major changes in business characteristics have been gradually changing the competition conditions of the market. Whereupon, companies need not only to know the market, as well the internal variables and manager their internal processes. The correct cost management is an important factor to ensure the permanence and survival of a company in a competitive market, where the rivals seek the fidelity of their customers. This study aims to promote a monitoring for the standard cost. To this end, the project was developed as a research-action and divided into two large blocks: the first one has the function to create favorable conditions for the deployment and the second one is characterized by the deployment of indicators/pointers itself. More, through the created system was possible to verify advances in the strategic cost management, specially, on the decision making combining theory and practices. The developed performance indicators show up quite adherent to organization goals and work as efforts channels. As a final conclusion, comparing the standard and the realized cost, it was noted the indicators importance in management systems, what constitute a solid base in search for a better business performance.

APA, Harvard, Vancouver, ISO, and other styles

39

Lux, Nicole. "Measurement of compliance costs for US food quality and safety standards for European export businesses." Thesis, University of Reading, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.394149.

Full text

APA, Harvard, Vancouver, ISO, and other styles

40

Robitaille, Jean. "Valuation of household production time : conceptual and empirical refinements of the standard opportunity cost of time methodology /." free to MU campus, to others for purchase, 1998. http://wwwlib.umi.com/cr/mo/fullcit?p9924919.

Full text

APA, Harvard, Vancouver, ISO, and other styles

41

Reis, Roseli Aparecida dos. "Proposta e aplicação de uma sistemática de custos em uma empresa metal mecânica." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2014. http://hdl.handle.net/10183/116600.

Full text

Abstract:

Manter competitividade no mercado é um desafio cada vez maior para empresas que precisam buscar, constantemente, melhorias através de ferramentas de gestão, como a necessidade de desenvolver a estruturação e controle de custos. Neste sentido, destacam-se as empresas de pequeno e médio porte por estarem inseridas num cenário em que as grandes corporações e as multinacionais possuem tecnologias de ponta para dar suporte aos seus processos de tomada de decisão, principalmente, no que diz respeito a sistemas eficientes de custos. Com a utilização de alguns métodos e princípios de custeio, este trabalho tem, como objetivo geral discutir a estruturação de um sistema de custos a partir de métodos e princípios de custeio, para futura aplicação em uma empresa de pequeno porte do setor metal mecânico. Possui, como objetivo específico, aplicar a proposta de sistemática de custos nessa empresa, sendo o Custo Padrão calculado para a matéria-prima e Centro de Custos para os custos de transformação. Foi estruturado um Sistema de Custos realizado sua análise e propostas de melhorias, após identificação de dificuldades e oportunidades, podem ser utilizadas como suporte para o aprimoramento de gestão da empresa, a qual já está colocando em prática várias ações aqui apontadas.
Maintaining competitiveness in the market is a growing challenge for companies that constantly need to look for improvements through management tools, such as the need of developing the structure and cost control. In this sense, the small and medium sized businesses can be seen by being inserted in a scenario where large corporations and multinational companies have cutting-edge technologies to support their decision-making processes, especially regarding to efficient cost systems. Along with the use of some methods and principles of defrayal, this work has as main objective to discuss the structure of a cost system from defrayal methods and principles for future application in a small business of the metal-mechanic sector. It has, as a specific objective, to apply the cost systematic proposal in this company, being the Standard Cost calculated for the raw material and Cost Center for the processing costs. A Cost System has been structured conducted its analysis and proposals for improvements, after identifying problems and opportunities, can be used as support for the company management improvement, which is already putting into practice several actions identified here.

APA, Harvard, Vancouver, ISO, and other styles

42

Houston, Samantha L. "Automaker technology strategy and the cost of complying with the corporate average fuel economy standards." Thesis, Massachusetts Institute of Technology, 2017. http://hdl.handle.net/1721.1/111299.

Full text

Abstract:

Thesis: S.M. in Technology and Policy, Massachusetts Institute of Technology, School of Engineering, Institute for Data, Systems, and Society, Technology and Policy Program, 2017.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 73-75).
In this paper, I examine the question of how the technology choices of automakers, responding to the regulatory obligations placed on them by policymakers, influence the trajectory of technology diffusion and the cost of compliance with CAFE Standards for Light Duty Vehicles (LDVs). Automakers have two main strategies to close the gap between current new vehicle fuel economy and the fuel economy mandated by CAFE: (1) deployment of fuel saving technologies to improve the fuel economy of conventional internal combustion engine (ICE) vehicles; or (2) increasing the share of high-efficiency electric vehicles (EVs) in the sales mix. I develop a model of the LDV fleet to determine the long term CAFE target compatible with limit global warming to two degrees Celsius. I then use this result to study the options for automaker strategy, and I optimize the strategy for both the short term (2012-2025) and long term (2012-2050) compliance cost for two CAFE regulatory regimes. I find that the extent to which automakers use the two main compliance strategies impacts the cumulative cost of complying with the CAFE standards to 2025, the cost of meeting long-term climate change goals, and the pace at which EVs penetrate the U.S. fleet. Specifically, I find that early emphasis on EVs reduces the overall cost of CAFE compliance through 2050 by allowing automakers benefit from time-dependent learning feedbacks. Although the pace of EV penetration into the market varies with automaker strategy, the 2050 market share of EVs reaches or very nearly reaches 100 percent under a 2050 CAFE target that is compatible with limiting global warming to two degrees Celsius.
by Samantha L. Houston.
S.M. in Technology and Policy

APA, Harvard, Vancouver, ISO, and other styles

43

Benger, Jonathan Richard. "The SECT(A&E) project : standards, effectiveness and costs of telemedicine in accident and emergency." Thesis, University of Bristol, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.251122.

Full text

APA, Harvard, Vancouver, ISO, and other styles

44

Rutherford, Cynthia G. "Cost Effective Analysis of Lifestyle Interventions Versus Standard Treatment In Patients With Type 2 Diabetes: A Literature Review." University of Cincinnati / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1394725049.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

Tu, Tina. "New Zealand household debt is it too high? a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2008 /." Click here to access this resource online, 2008. http://hdl.handle.net/10292/478.

Full text

APA, Harvard, Vancouver, ISO, and other styles

46

Chan, Ka-lin Karen. "Forecasting models for Hong Kong's consumer price index." Hong Kong : University of Hong Kong, 1993. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13787202.

Full text

APA, Harvard, Vancouver, ISO, and other styles

47

Holleran, Erin. "ISO 9000, transaction costs and food safety in the UK food sector /." free to MU campus, to others for purchase, 1997. http://wwwlib.umi.com/cr/mo/fullcit?p9841151.

Full text

APA, Harvard, Vancouver, ISO, and other styles

48

Štercová, Kamila. "Analýza nákladů stavebního objektu dle úrovně standardu." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2018. http://www.nusl.cz/ntk/nusl-372086.

Full text

Abstract:

This diploma thesis deals with functional parts and their standards standards on single-family family houses. The theoretical part deals with concepts such as budgets, prices, costs, valuations and functional parts of buildings. The task is to define the types of standard of selected functional parts and to determine their indices which take into account the different material and design solutions of individual parts of the building.

APA, Harvard, Vancouver, ISO, and other styles

49

Mello, Marcio Roberto de. "Sistema integrado de custo padrão, orçamento e contabilidade como instrumento de mensuração e avaliação de desempenho econômico - estudo de caso da GERDAU Riograndense." Universidade do Vale do Rio do Sinos, 2002. http://www.repositorio.jesuita.org.br/handle/UNISINOS/2782.

Full text

Abstract:

Made available in DSpace on 2015-03-05T19:11:28Z (GMT). No. of bitstreams: 0 Previous issue date: 22
Nenhuma
Este estudo parte do pressuposto de que no contexto de uma Empresa como Sistema Aberto o Sistema Integrado de Custo-Padrão, Orçamento e Contabilidade poderá contribuir fortemente para um melhor desempenho econômico de uma empresa. Neste contexto, o foco central da presente pesquisa reside, preliminarmente, na compreensão do que representam os conceitos de Custo-Padrão, Orçamento e Contabilidade. Após esta compreensão, a questão chave para a sua continuidade resume-se em verificar como a implantação de um sistema de custo-padrão, integrado com a contabilidade e com o orçamento, pode contribuir para um melhor desempenho econômico de uma empresa. Conclui-se, a partir de um estudo de caso que teve como objeto de estudo a Gerdau Riograndense, que esta contribuição efetivamente ocorre e deve-se, principalmente, ao fato de que a integração conceitual e sistêmica entre o custo-padrão, orçamentos e contabilidade permite que a empresa utilize um banco de dados único, não conflitante e estruturado com base nos padrõe
This paper aims at showing that in the context of a company as an Open System the establishment of an Integrated System of Standard Cost, Accounting and Budget Planning could contribute to a better economic performance of a company. In this context it is necessary to have a full comprehension of the concepts of Standard Cost, Accounting and Budget, which is why they are a main point of interest in the development of this paper. In order to comply with this objective a study case of the company known as Gerdau Riograndense has been carried out. It was possible to conclude that this contribution is effective due to the fact that the conceptual and systemic integration between Standard Cost, Accounting and Budget allows the company to make use of one single data base, which is non-conflicting and structured based on the standard costs defined by the Standard Cost System itself.

APA, Harvard, Vancouver, ISO, and other styles

50

Alsawaf, Anas. "Development of a PC-based cost engineering algorithm for capital intensive industries based on the methodology of total absorption standard costing." Ohio : Ohio University, 1992. http://www.ohiolink.edu/etd/view.cgi?ohiou1176492634.

Full text

APA, Harvard, Vancouver, ISO, and other styles

Dissertations / Theses on the topic 'Costo standard'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles