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Theodorakopoulos, Thomas F. "Integrated cost management system for delivering construction projects." Thesis, Loughborough University, 2017. https://dspace.lboro.ac.uk/2134/27629.
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Cost management forms a major discipline in delivering construction projects of different sizes and complexity. Traditional cost management systems are mostly based on principles enacted several decades ago. A notable feature of these traditional cost management systems is that key information required for critical decisions is usually produced too late, and is often too aggregated and configured in a form that is not amenable to the requirements for current project management practice. Other problems associated with traditional cost systems relate to inadequacies in estimating and cost control processes and particularly the lack of integration of cost management across the whole project. The lack of integration means measurements provided by traditional cost systems do not sufficiently align with the goals and objectives set for the project. To address these inherent weaknesses in the current practice of cost management, a number of studies have argued for an integrated alternative that better responds to the information demand and decision making need to be developed. The thesis presents the development of a solution to such an integrated cost management system. The developed solution addresses the gaps of the traditional option by integrating the stages making up the whole life cycle of the project to enable professionals gain an appreciation of the ramifications of any early decisions made. The investigation conducted to support the development of the integrated cost management system and the applied model addresses user requirements and determination of the system boundary conditions for efficacious use by key decision makers. The new cost management system developed achieves a linkage of the planning and control stages into one, with a continuous stream of cost management information in both stages. The integration ensures that cost information is more relevant to the circumstances of the modern project manager.
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Špicarová, Kateřina. "Využití controllingu v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442964.
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The master´s thesis is focused on application of Management Control System in company especially on planning and analysis of deviations. In theoretical part of the thesis will be described basic charakteristic and terms and will be used continualy in the analytical part. In this part Honeywell s.r.o. will be described and analyzed its current situation and methods for planning costs. Then will be analyzed and interpreted deviations based on actual data in MS Excel. In the proposal part will be propose actions to improve the current situation in the form of implemetation new program MS Power BI or Tableau into controlling team.
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Lyle, Todd Duncan. "Risk control as a cost control tool a study on the viability of a uniform risk control expenditure tracking system for the semiconductor industry /." Online version, 1998. http://www.uwstout.edu/lib/thesis/1998/1998lylet.pdf.
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Ramalho, Leticia Damo Ferreira. "Estudo sobre sistemas de custos gerenciais de subsidiárias alemãs em operação no Brasil: um enfoque da nova teoria institucional." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13012017-165126/.
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O propósito desta pesquisa é estudar características dos sistemas de custos gerenciais (SCG), sendo elas o método de custeio utilizado pelas empresas, as ferramentas de gestão em uso, os principais objetivos do sistema de custos gerenciais e o suporte provido pelo ERP (software de gestão). Estas características são analisadas a luz das pressões isomórficas de convergência e do decoupling, discutindo as implicações destas por meio de pesquisa bibliográfica expondo conceitos das práticas de custos gerenciais e o paradoxo das pressões isomórficas de convergência e o decoupling. Esta pesquisa explora dados coletados por meio de questionário com 27 subsidiárias de empresas alemãs operantes no Brasil, de grande e médio porte, dos setores automobilístico e de máquinas e equipamentos, afim de identificar as práticas do sistema de custos gerenciais em uso, a presença de evidências complementares do isomorfismo e do decoupling. A análise dos dados foi realizada de forma qualitativa e quantitativa (estatística descritiva) a luz da revisão bibliográfica apresentada, buscou-se consolidar conhecimentos que contribuem com o provimento ao meio acadêmico e profissional com uma ampla descrição das características gerais dos sistemas de gerenciamento de custos empregados por subsidiárias de empresas alemãs, uma população economicamente relevante e pouco explorada em estudos anteriores. Dentre os principais achados, ressalta-se que quanto maior o isomorfismo coercitivo, menor o decoupling das práticas do sistema de custos gerenciais. O baixo nível de decoupling demonstra ainda ter influência sobre a baixa divergência nos objetivos do sistema de custos gerenciais. Ainda a respeito das propriedades do sistema de custos gerenciais, é importante destacar que a maior parcela das subsidiárias utiliza o método de custeio por absorção para tomada de decisão e o orçamento e o custo padrão são ferramentas de gestão institucionalizadas na maioria das empresas. Como objetivo principal do SCG, a redução de custos é uma unanimidade, seguida por aumento da transparência, facilitação da formação de preço e fomento de melhorias de processo. Elementos do isomorfismo coercitivo e mimético são apresentados em todas as subsidiárias, sendo na maioria delas de maneira expressiva. O isomorfismo em sua forma normativa mostra-se presente na maioria delas.The purpose of this research is to analyze aspects of Costs Management System (CMS), these being the costing method used by companies, the management tools in use, the main objectives of cost management system and the support provided by ERP (software management). These features are analyzed through the light of isomorphic convergence pressures and the occurrence of decoupling, discussing these implications applying the bibliographical research showing the management cost practical concepts and the paradox of isomorphic pressures of convergence and the decoupling. This research explores data obtained through a questionnaire with 27 senior executives of subsidiaries of German companies in Brazil of large and medium-size, in the automotive and machinery equipment industry with the objective of identifying management cost practices in use, evidences of the isomorphism and the decoupling. The data analyses was made through quantitative and qualitative ways applying the bibliographical research, searching to consolidate knowledge that provides the academic and professional field with a large description of the main features of cost management system in use by German subsidiaries working in Brazil, a population with economic relevance but not being showed in former research. Concerning the main findings, it is noteworthy that the bigger the isomorphic coercion found in the subsidiaries, smaller the decoupling of the cost management practices investigated. The smaller level of decoupling shows also an influence on the smaller level of divergence in the goals to the cost management system. Still about the cost management system features it is important to highlight that the large portion of subsidiaries apply the absorption cost method by decision making and the budget and cost standard are the most used management tools and are institutionalized in almost all companies. The cost reduction shows up as the main objective of the CMS, followed by increasing transparency, facilitating pricing and incentive to process improvements. Coercive isomorphism elements are presented in almost all subsidiaries, the mimetic and normative isomorphism also have remarkable presence. Evidence of isomorphic coercion and isomorphism mimetic are presented by all subsidiaries, being in the most of them very expressive. The isomorphism normative are present in the most part of subsidiaries.
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Fernandez, Diego, Yeffry Zamora, Sandra Rodriguez, and Jorge Vilcapoma. "Daily Control System for the Construction of Multi-family Building Projects." Smart Innovation, Systems and Technologies, 2021. http://hdl.handle.net/10757/653822.
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El texto completo de este trabajo no está disponible en el Repositorio Académico UPC por restricciones de la casa editorial donde ha sido publicado.Construction projects for buildings, in the execution stage, show a variation of the real with respect to what is planned in the budget. The consequence of this lag presented usually causes large economic losses. Given this situation, in the construction industry, various control systems have been developed that have as a final deliverable a frequent management report, which serves to make decisions regarding the analyzed, whose results are applied and evaluated after a specific period of time. These management reports have good results at the time of their application; however, data processing, analysis execution, and decision making take approximately 30 days. In this sense, the present investigation proposes to develop a control system focused in real time, generated by the daily control in the execution stage. The results show a reduction of waste in the main resources of multi-family building projects, and this is in labor and materials, identifying the causes that originate them and suggesting generic solutions, at the end of the workday.
Revisión por pares
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Coutteau, Charles G. "Cost and schedule control management : what the Department of Defense major acquisition system program manager needs to know." Thesis, Monterey, California. Naval Postgraduate School, 1992. http://hdl.handle.net/10945/23600.
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Avendaño, Platero Claudia Del Pilar, and Avellaneda David Eduardo Dioses. "Implementación de un sistema de gestión a través del método de resultado operativo en la obra: “Camino Vecinal Salitral – Huancabamba, tramo I: DV. R2A Salitral Bigote”." Bachelor's thesis, Universidad Ricardo Palma, 2015. http://cybertesis.urp.edu.pe/handle/urp/1250.
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Esta tesis presenta un enfoque cuantitativo, explicativo y descriptivo, aporta un sistema de gestión de costos mediante la metodología del Resultado Operativo y las diferentes bondades que presenta para incrementar los niveles de control y planificación de obra. En el desarrollo de una obra existen diferentes factores que afectan a la utilidad planificada, como atrasos en el cronograma, derroche de insumos, compras excesivas y otros que a la larga pueden terminar con dicha utilidad. Por este motivo contar con un sistema de control se vuelve vital para ejecutar una obra. El objetivo de esta tesis fue implementar el método del Resultado Operativo a una obra civil, que permita tener en cuenta aquellos factores que afectan a la utilidad y así incrementar el control de la misma, por ello se presentó una base conceptual y el desarrollo de su metodología. La metodología propuesta permitió planificar las partidas según el cronograma de obra, optimizar los insumos, proyectar la utilidad a final de obra según Fases y Grupos de Control establecidos, orientar a tomar decisiones anticipadas y mejorar el control de la utilidad en el transcurso de obra.
This thesis present a quantitative, explanatory and descriptive approach, with the aim to provide a management costs system by operating income methodology and its various benefits presented to increasing control levels and planning work. In developing a work there are different factors that affect the planned utility, as delays in the schedule, wasted inputs, excessive shopping and others who may eventually end up with this utility. Therefore having a control system becomes vital to perform any work, either smaller or larger work, requires a control. The objective of this thesis is to implement the operating result method to a civil work, to take account factors that affect the utility, in order to increase control of it, so a conceptual base and develop methodology are discussed. The proposed methodology allows scheduling the work’s steps to optimize inputs, and project the utility at the end of work according to Control Groups and Established Phases, in order to make advance decisions and improve the control of the utility in the work’s development.
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Shih, Shan Hung. "A Cost-Effective Material Management System With Integrating Accurate and Efficient Forecasting, Purchasing, and Inventory control Subsystems For a Government-Owned Utility." NSUWorks, 1993. http://nsuworks.nova.edu/gscis_etd/834.
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Taiwan Power Company (Taipower) spends significant and unnecessary amounts of capital in distribution material inventory. As a government owned power utility, citizens expect to receive low cost electricity, so it is particularly important for Taipower to have a cost effective material management system (MMS). To reduce operating costs on carrying inventory, this dissertation explores literature on MMS in terms of forecasting demand, inventory control, and purchasing. And, this dissertation conducts extensive research on conventional operations research and modern computer-based material management techniques. In addition, four case studies are analyzed to determine what sort of MMS will be appropriate for Taipower's needs. The theory and practice revealed in the literature lead to a proposed MMS methodology, a hybrid of conventional and modern computer-based techniques, which can prevent the shortages and surpluses of material consuming needless amounts of capital. Finally, a simulation is offered to compare the costs of the existing and proposed material management system. The simulation results indicated that Taipower could reduce its average inventory level by 64.5% and its operating cost by 44 . 7% with the proposed material management system.
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何佩玉 and Pui-yuk Josephine Ho. "To study in great depth the budgetary and cost control system of a firm in building services industry and to propose practicalalternatives to improve it." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1985. http://hub.hku.hk/bib/B4212816X.
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Vukania, Adda Nancy, and Xiaochen Qin. "Long Term Cost Efficiency through Green Management Control Systems." Thesis, Linköpings universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-79958.
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Title: Long term cost efficiency through green management control systems.Authors: Nancy Vukania &Xiaochen QinSupervisor: Åsa Karin-EngstrandBackground: The worldwide financial crisis of 2008 has reconfigured the economic turf leading to a more uncertain and turbulent playing field – a greater challenge for business strategy and the quest for optimization- The oil price hike of 2008 (Furlong 2010)1 caused its rippling effect to affect various cost categories including energy, labor and logistics thus causing a roller coaster business decision making process regarding outsourcing, off shoring and internal control and cutting short the decision making term to make room for adjustments. Amidst this high volatility and turbulence of factor markets coupled with fierce competitor activity, organizations are being drawn towards alternative sources of cost advantage which can enable them pursue long-term profitability.Aim: With this research, we intend to introduce an idea of cost efficiency which in the long term has the potential to develop into cost leadership for mature public organizations who are facing uncontrollable instabilities from the external business eco-system as well as international legislation regarding environmental sustainability (United Nations Framework Convention on Climate Change)2. We aim to do this through studying an Energy performance contracting (EPC) project currently being undertaken by Landstinget I Östergotland (LIO), the county council of the province of Östergotland in Sweden.Results: We aim to prove- based on the results of the studied EPC project and the literature on green technology and management control systems- that the interplay of green technological systems and management control techniques can in the long term achieve substantial cost saving and profit making differentials that are sustainable, eco-friendly and subject to further development.Key Phrases/Words: Cost strategy, Management control, Green technology, Long-term SustainabilityPaper Type: Research Paper
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Bezerra, Jo?o Sergio Sim?es. "Desenvolvimento de um sistema de planejamento, gest?o de servi?os e controle de custos em obras de constru??o civil." Universidade Federal do Rio Grande do Norte, 2013. http://repositorio.ufrn.br:8080/jspui/handle/123456789/14849.
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Previous issue date: 2013-07-26Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior
The increasing competitiveness of the construction industry, set in an economic environment in which the offer is now greater than the demand , causes the prices of many products and services, are strongly influenced by the processes of production and the final consumer. Thus, to become more competitive in the market and construction companies are seeking new alternatives to reduce and control costs, production processes and tools that allow for close monitoring of the construction schedule, with the consequent compliance deadline with the client. Based on this scenario, the creation of control tools, service management and planning work emerges as an investment opportunity and an area that can promote great benefits to construction companies. The goal of this work is to present a system of planning, service management and costs control that through worksheets provide information relating to the production phase of the work, allowing the visualization of possible irregularities in the planning and cost of the enterprise, enabling the company to take steps to achieve the goals of the enterprise in question, and correct them when necessary. The developed system has been used in a piece of real estate in Rio Grande do Norte, and the results showed that its use together allowed the construction company to accompany their results and take corrective and preventive actions during the production process, efficiently and effective
A crescente competitividade da ind?stria da constru??o civil, inserida em um ambiente econ?mico em que a oferta passou a ser superior ? demanda, faz com que os pre?os de muitos produtos e servi?os, sejam fortemente influenciados pelos processos de produ??o e pelos consumidores finais. Dessa forma, para se tornarem mais competitivas e presentes no mercado, as empresas construtoras est?o buscando novas alternativas para redu??o e controle de custos, dos processos de produ??o e ferramentas que possibilitem o acompanhamento rigoroso do cronograma da obra, com o conseq?ente cumprimento do prazo estabelecido com o cliente. Baseado neste panorama, a cria??o de ferramentas de controle, gest?o de servi?os e planejamento de obra, surge como uma oportunidade de investimento e uma ?rea que pode promover grandes benef?cios para as empresas construtoras. O objetivo geral deste trabalho ? de apresentar um sistema de planejamento, gest?o de servi?os e controle de custos, que atrav?s de planilhas fornecer? informa??es referentes ? fase de produ??o da obra, permitindo a visualiza??o de poss?veis irregularidades no planejamento e nos custos do empreendimento, possibilitando ? empresa tomar medidas no sentido de alcan?ar as metas do empreendimento em quest?o, e corrigi-los quando necess?rio. O sistema desenvolvido foi utilizado em uma obra do mercado imobili?rio do Rio Grande do Norte, e os resultados mostraram que o seu uso conjunto permitiu que a empresa construtora acompanhasse os seus resultados e tomasse a??es preventivas e corretivas durante o processo produtivo, de forma eficiente e efetiva
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Viana, Paulo Henrique Lopes. "Uso dos relatórios gerenciais por gerentes de varejo de rede multinacional." Universidade Presbiteriana Mackenzie, 2014. http://tede.mackenzie.br/jspui/handle/tede/952.
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Previous issue date: 2014-06-09This paper investigated the associations between the usage of management reports for managers of business units from a retail company, the effectiveness of decisions and performance. To do this, we adopted the Mahama and Cheng (2013) model to measure the perceived benefits on usage of management reports, Widener (2007) to measure the intensity of usage of reports and cost of attention, and Baum and Wally (2003) to measuring the speed of decisions. We have also performed a quantitative analysis of the data obtained by combining survey data with historical data of the company. The results showed that there is a positive and significant statistical relationship between the perceived benefit of management reports and the intensity of their usage and the intensity of usage is positively associated with taking a more rapid, efficient and comprehensive decision. Moreover, most decision speed is related to improved financial performance and greater coverage of the decision is negatively associated with non-financial and financial performance. The main limitation of this study lies in the fact that the survey reflects the reality of a particular organization, so any generalizations should be avoided. Moreover, the results suggest that the company should invest in spreading the benefits of the use of management reports as a way to improve organizational performance.
Esta pesquisa estudou as associações entre o uso dos relatórios gerenciais por gestores das unidades de negócios de uma rede varejista, a eficácia das decisões e o desempenho. Para tanto, adotou-se o modelo Mahama e Cheng (2013) para se medir a percepção de benefícios do uso dos relatórios gerenciais, Widener (2007) para se medir a intensidade do uso dos relatórios e custo da atenção, e Baum e Wally (2003) para se medir a velocidade das decisões. Realizou-se também uma análise de dados quantitativa, combinando dados obtidos por survey com dados históricos da empresa. Os resultados apontaram que há uma relação estatística positiva e significante entre a percepção de benefício dos relatórios gerenciais e a intensidade de seu uso e que a intensidade de uso está positivamente associada a uma tomada de decisão mais veloz, eficiente e abrangente. Ademais, a maior velocidade de decisão está relacionada a melhores desempenhos financeiros e a maior abrangência da decisão está negativamente associada ao desempenho não financeiro e financeiro. A principal limitação do trabalho repousa no fato de que a pesquisa reflete a realidade de uma organização específica, portanto deve ser evitada qualquer generalização. Por outro lado, os resultados sugerem que a empresa deve investir na divulgação dos benefícios do uso dos relatórios gerenciais como forma de melhorar o desempenho organizacional.
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Shouse, Bennett Scott. "IMPLEMENTATION COSTS OF KENTUCKY'S EROSION CONTROL BEST MANAGEMENT PRACTICES FOR SKID TRAILS." UKnowledge, 2001. http://uknowledge.uky.edu/gradschool_theses/281.
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This paper describes a study designed to determine average labor and machine times required to implement erosion control and revegetation best management practices (BMPs) for skid trails in Kentucky. Labor and machine activities were recorded for 14,400 feet of skid trail on 10 nonindustrial private logging sites. Water bar construction and reshaping activities such as filling ruts and berm removal were filmed continuously with a video camera and then analyzed using time-motion study techniques. Labor activities for revegetation such as seeding and application of fertilizer were also timed. The average total machine time for retirement activities per 1000 feet was 51 minutes for sites using dozers and 52 minutes for sites using skidders. The average water bar construction time using a bulldozer was 1.5 minutes (n=112) while the average construction time using a skidder was 3.5 minutes (n = 21). The average amount of labor time required to seed 1000 feet of skid trail was 23 minutes (n = 5). Three methods of water bar construction were observed and analyzed to identify differences among them. While there were significant differences among the three methods, the data suggest that skid trail percent slope may have the greatest effect on water bar construction times.
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Shouse, Bennett Scott. "Implementation costs of Kentucky's erosion control best management practices for skid trails." Lexington, Ky. : [University of Kentucky Libraries], 2002. http://lib.uky.edu/ETD/ukyfore2001t00015/Shouse.pdf.
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Thesis (M.S.)--University of Kentucky, 2001.Title from document title page. Document formatted into pages; contains vi, 75p : ill., maps. Includes abstract. Includes bibliographical references (p. 74).
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Lovato, Ederson Luiz. "Sistema de informações de custos no setor público: percepção dos usuários sobre a adoção, implementação e utilidade das informações de custos na gestão e desenvolvimento municipal." Universidade Tecnológica Federal do Paraná, 2015. http://repositorio.utfpr.edu.br/jspui/handle/1/1155.
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Nas Normas Brasileiras de Contabilidade Aplicadas ao Setor Público encontra-se a NBC T 16.11, que visa estabelecer a utilização do Sistema de Informações de Custos no Setor Público (SICSP), em que, pela Portaria no 753/2012 do STN, definiu- se que a sua implantação deveria ocorrer até o final de 2014. Neste contexto, é imprescindível conhecer quais as dificuldades e expectativas que os atores envolvidos nesse processo de implantação possuem e qual a contribuição do SICSP para o desenvolvimento local. Com efeito, este trabalho tem por norte discutir: Qual a percepção dos usuários sobre a importância do Sistema de Informações de Custos no Setor Público para a gestão e desenvolvimento municipal? Assim, para iniciar a discussão, colocou-se como objetivo geral do estudo investigar a percepção dos responsáveis pela implantação do SICSP, quanto à sua contribuição como ferramenta de Gestão e Planejamento para o Desenvolvimento dos respectivos Municípios. A pesquisa se utilizou do questionário como instrumento de coleta de dados em campo. A metodologia da análise de dados aplicada ao questionário se valeu da análise univariada e com o auxílio do teste qui-quadrado, utilizou-se também a análise bivariada. Demonstra-se, por meio da pesquisa de campo, aliada ao referencial teórico, alicerçado pelas pesquisas bibliográfica e documental que, findado o prazo legal de implantação, grande parte dos respondentes ainda não concluíram o processo, mesmo entendendo que o SICSP contribui significativamente para a gestão e desenvolvimento do município. Como resultado e conclusão, nota- se, que há uma carência de pessoal qualificado tecnicamente para a implantação e utilização do SICSP bem como se salienta ainda que o quantitativo de pessoal é insuficiente em muitos dos casos pesquisados.Norm T16.11 of the Brazilian Accounting Norms (Normas Brasileiras de Contabilidade - NBC), regulated through Law regulation no. 753/2012 of the National Treasury Department, is applied to the Public Sector and provides rules for the Public Sector Cost Information System determining that its implantation should have been effective until the end of 2014. In such context, it is indispensable to know the difficulties and expectations facing the people involved in the implantation process, as well as the Public Sector Cost Information System contribution to local development. Thus, the present work aims at discussing if users understand the importance of the Public Sector Cost Information System to municipal management and development. The study general objective is to investigate if people in charge of implanting the Public Sector Cost Information System see it as a management and planning tool to help municipality development. The study field research methodology used questionnaires as data collection tool. Data analysis= was performed using univariate analysis with the help of chi-squared test and bivariate analysis. Based on the field research, that was associated to a theoretical referential and to bibliographic and documental researches, we inferred that although the legal implantation term have expired, most of the interviewed have not yet completed the process, even though they understood that the Public Sector Cost Information System contributes significantly to improve municipality management and development. The study conclusion is that there is a lack of technically qualified personnel to implant and use the Public Sector Cost Information System. We also highlight that in most of the study cases personnel qualification is unsatisfactory.
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Rozenes, Shai. "Multidimensional project control system." Thesis, Coventry University, 2004. http://curve.coventry.ac.uk/open/items/462120e8-7a38-a662-149a-8d8320ba4cf4/1.
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Project control systems often fail to support management in achieving their global project goals. This thesis proposes a Multidimensional Project Control System (MPCS) as an approach for quantifying deviations from the planning phase to the execution phase with respect to the global project control specification (GPCS). The projects' current state must be translated into yield terms, which are expressed as a gap vector that represents the multidimensional deviation from the global project control specification. The MPCS methodology allows the project manager to determine: integrated project status; where problems exist in the project; when and where to take corrective action; and how to measure improvement. However, implementing the MPCS methodology does not require extra data collation. MPCS deals with the control of a single project and defines the project performances in comparison with the plan. The progression of several projects in parallel is a common situation in organizations, therefore a comparison of the various project performances is required. It is proposed that a comparison process be performed using the data envelope analysis (DEA) approach. The reference points for examining the performances of different projects and the directions of improvement for the projects are not necessarily found on the efficiency frontier. An algorithm is developed for applying multi-project system control having a relatively large number of inputs and outputs while maintaining the validity of the DEA methodology. The DEA output allows the diagnosis of those found on the efficiency frontier and those that need improvement.
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Bonham, John G. "Effects of Spatial Information on Estimated Farm Nonpoint Source Pollution Control Costs." Thesis, Virginia Tech, 2003. http://hdl.handle.net/10919/34797.
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In the state of Virginia, population growth and the associated increases in municipal
wastewater, along with the threat of EPA regulations, will increase the need for reductions in
phosphorous (P) loads in surface waters in order to meet and maintain water quality standards for
the Chesapeake Bay. Agriculture contributes 49% of P entering the Bay; therefore, it can be
expected that agriculture will be targeted as a source of P reductions.
Spatially variable physical and socioeconomic characteristics of a watershed and its
occupant farms affect both the decisions made by farmers and the transport of nutrients.
Evidence suggests that spatially variable characteristics should be considered when designing
policies to control nonpoint sources of water pollution. However, spatial information can be
expensive to collect and the evidence is not conclusive as to the level of information required to
analyze specific pollution-control policies.
The objective of this study was to estimate the accuracy of predicted compliance costs
and changes in P deliveries resulting from mandatory buffer installation and mandatory nutrient
management for three alternative levels of information, relative to the population of farms in a
Virginia watershed. For each information case, an economic model, FARMPLAN, was used to
determine the profit maximizing levels of inputs, outputs and gross margins. Selected crop
rotations and P applications were used as inputs to the physical model, PDM, which estimated
the levels of P delivered to the watershed outlet. The compliance cost and P reduction estimates
for the three alternative cases were compared to those of the population to determine their
accuracy.
The inclusion of greater levels of spatial information will lead to more accurate estimates
of compliance costs and pollution reductions. Estimates of livestock capacity are more important
to making accurate predictions than are farm boundaries. Differences in estimates made using
different levels of information will be greater when the farmers have greater flexibility in
meeting the policy requirements. The implications are that additional spatial information does
not aid in the selection of one policy over the other, but can be useful in when estimating costs
for budgeting purposes, or when evaluating how farmers will respond to the policy.Master of Science
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Sharma, Umesh Prasad. "Context and change in management accounting and control systems a case study of Telecom Fiji Limited /." The University of Waikato, 2009. http://hdl.handle.net/10289/2660.
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This thesis aims to contribute to research in management accounting and control systems (MACS) in a developing country context: that of Fiji. It seeks to gain a theoretical understanding of how MACS reflect the social and political contexts in which they operate by using a case study of Telecom Fiji Limited (a major supplier of telephone communications in Fiji). The definition of MACS for the purpose of the thesis is broad- a social constructivist perspective is adopted in which systems are used to align employee behaviour with organisational objectives and to assist external relationships (with the State, Commerce Commission, aid agencies and customers). The thesis draws on institutional theory while raising questions as to how to refine and extend institutional theory. This theory has often been associated with institutional embeddedness (stability). The social constructivist approach helps to incorporate agency and cultural issues normally missing in conventional applications of institutional theory to accounting change. Telecom Fiji Limited (TFL) was restructured under the Fiji government's public sector reforms. Such reforms were insisted upon by the international financial agencies of the World Bank, the Asian Development Bank and the International Monetary Fund. Under the reform policy, TFL was transformed from a government department into a corporatised organisation and was subsequently privatised. The MACS changes which eventuated helped to change TFL management and employees' interpretive schemes. However, employees resisted initial changes to commercial business routines and it took some years for TFL actors to assimilate commercial practices. While the literature dealing with MACS changes has mostly portrayed changes as occurring with little resistance, MACS changes at TFL took several years to become institutionalised, partly because of cultural and political factors specific to Fiji. The study has practice implications as it shows that management accountants can act as institutional entrepreneurs in organisations, shaping new accounting technologies in reformed entities, and changing actors' interpretive schemes. The study has implications for policy makers, consultants and other stakeholders in terms of promoting a need for better understanding of the sensitivity to cultural and political circumstances in Less Developed Countries (LDC's) like Fiji in relation to the introduction of MACS changes. The study has implications for other recently corporatized/ privatised and state-sector organisations in Fiji and elsewhere. It also has implications for other researchers as institutional theory can be refined on the basis of new empirical evidence.
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Chiriseri, Valerie Edith. "RHINO ARM cluster control management system." Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/22631.
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Anand, Rahul. "Lean Project Control and Management System." Thesis, Purdue University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10600937.
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Information is power; when we know something, it is hard to ignore. The foundation of this thesis is to create awareness about the inadequacy of the existing project control and management system (PCMS). There is a need for rapid improvements in PCMS, and proposed actual improvements in PCMS are put forward here. Patty and Denton said, “If there is anything to be learned from the history of work-process innovation, it is that any system of principles and methods will experience a life cycle. In other words, as processes mature, innovation is required to facilitate survival, let alone growth in sales of any product or service” (Patty and Denton 2010). The PCMS for capital project delivery in the engineering procurement construction (EPC) industry is in the same situation; it has completed its cycle and is in need of innovation. This thesis describes: “What Is”, the current state of Project Control and Management System (PCMS); “What Should Be”, the practices of PCMS: and “How to Close the Gap”. The advancements in PCMS are based on concepts which are process derived from Lean concepts and principles already applied in other industries such as manufacturing, aerospace, and ship building, where they have exhibited tremendous benefits. A new classification of PCMS is explained based on its characteristics and objectives. Two models are proposed to enhance the PCMS and make it a Lean PCMS. A “Real Time Visual Control Flow System Model” is proposed to enhance the existing flow system beyond advanced work packaging and the last planner system, by incorporating aligned breakdown structure, pull planning and control, real-time control, visual control, critical chain project management, making and keeping commitments. Our “Lean PCMS” model is proposed to enhance the whole system of PCMS and achieve the desired state of excellence for PCMS. The intention of this research is to make the current PCMS a Lean PCMS and to shift the reactive approach of project controls to a more proactive approach. A case study, “How to Close the Gap”, using Kaizen methodology (only the Kaizen appraisal stage, in real settings) in a large EPC (Engineering, Procurement, and Construction) company, is described.
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Elahi, Behin. "Integrated Optimization Models and Strategies for Green Supply Chain Planning." University of Toledo / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1467266039.
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Bajpai, Anil Kumar. "Computer simulation of quality costs and benefits : a system dynamics modelling approach." Thesis, University of Nottingham, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.278347.
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Lin, Suzanne Ching-Fang. "Agency costs of free cash flow and the market for corporate control." University of Western Australia. School of Economics and Commerce, 2006. http://theses.library.uwa.edu.au/adt-WU2006.0042.
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[Truncated thesis] This thesis investigates the relevance of Jensen’s (1986) free cash flow theory to the market for corporate control in Australia. Jensen posits that firms generating cash in excess of that required to fund positive NPV projects face greater agency problems as the free cash flow exacerbates the conflict of interest between shareholders and managers. One implication from Jensen’s free cash flow theory is that firms with high levels of free cash flow are more likely to initiate takeovers that are value-decreasing. There are two practical issues in testing Jensen’s theory; first, constructing an appropriate proxy for free cash flow and secondly, identifying firms with free cash flow. These issues are addressed directly in the first of the two essays that comprise this thesis. The first essay develops and assesses the merits of four operational measures for free cash. One of them is a stock measure while the others are flow measures. The stock measure is included because previous studies have mostly used the stock measure of cash when identifying firms rich in free cash (henceforth, cash rich firms), despite that Jensen (1986) has made explicit reference to free cash flow. We test the validity of this approach by investigating whether stock measures of free cash coincide with flow measures. Our results reveal that the stock and flow measures of free cash give rise to quite different lists of cash rich firms. This is an important empirical contribution of the thesis. Given the lack of definitive criteria for deciding which operational measure of free cash flow is most appropriate, we identify multiple sets of free cash flow firms based on the different operational measures developed. For each operational definition, two methods are used to identify cash rich firms. The first method defines a firm as cash rich if its cash variable ranks in the tenth percentile. The second method defines firms as cash rich if their cash variable value is greater than one and a half standard deviations of the value predicted by a model.
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Barger, Anthony A., and William B. Zabicki. "Social responsibility as a management control system." Monterey California. Naval Postgraduate School, 2004. http://hdl.handle.net/10945/9923.
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Approved for public release; distribution is unlimitedMBA Professional Report
Approved for public release; distribution is unlimited
In this thesis, we examine how businesses with social responsibility as part of their core strategy use related management control systems within Harvard Business School Professor Robert Simons' business strategy control model. The model explains the interaction of four control levers (Beliefs Systems, Boundary Systems, Interactive Control Systems, and Diagnostic Control Systems) to balance business strategy. We examine how management control systems for social responsibility apply to each control lever both in theory and through the application of case examples. Finally we overlay the model from corporate America onto the Naval Postgraduate School to examine where socially responsible management control systems operate to control and adjust the overall socially responsible strategies.
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Stary, Wendy R. "Simulation of a manufacturing system to reduce inventory costs without negative impacts to on-time delivery." Online version, 2008. http://www.uwstout.edu/lib/thesis/2008/2008staryw.pdf.
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Maneschijn, Raynard. "The development of a system to optimise production costs around complex electricity tariffs / R. Maneschijn." Thesis, North-West University, 2012. http://hdl.handle.net/10394/9675.
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Rising South African electricity prices and reduced sales following the 2008 economic recession have led cement manufacturers to seek ways to reduce production costs. Prior research has shown that reduced electricity costs are possible by shifting load from expensive Eskom peak pricing periods to lower cost times. Due to the complex considerations and variables in cement production, this is not typically implemented.
Several simulation and optimisation models are available in literature to schedule plant operation in an electricity cost effective manner. However, these models have not been implemented in practice. The simulation models are reviewed and evaluated for the task of scheduling cement production on South African factories. A model is identified to be implemented, and the requirements for implementing this model on a cement factory are investigated.
A computerised management system is designed to automatically incorporate the required information and data to implement the optimisation model on a practical level. An interface is also designed to allow factory personnel access to the optimised production plan. The system is implemented and evaluated through system level testing.
Four case studies are presented within which the system is implemented on South African cement factories. The performance of the system is evaluated over a nine month period, within which a total cost saving of R8.6-million is reported.Thesis (MIng (Computer and Electronic Engineering))--North-West University, Potchefstroom Campus, 2013.
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Odendaal, M. M. "The estimation and management of cost over the life cycle of metallurgical research projects." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-10262009-134111.
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Peck, Nathan J. "PEAK POWER CONTROL WITH AN ENERGY MANAGEMENT SYSTEM." Monterey, California. Naval Postgraduate School, 2013. http://hdl.handle.net/10945/32884.
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The Department of Defense (DoD) is researching methods to enhance energy security and reduce energy costs. The energy security of DoD installations relies on the commercial electricity grid. One method being considered to improve energy security and reduce energy costs is microgrids that include combinations of energy storage, energy sources, critical loads, and non-critical loads. A microgrids power demand and the benefits of a microgrid integrated with a power electronics enabled Energy Management System (EMS) is investigated in this thesis. The power demand of a single family household is analyzed. The peak power demand of the single family household displays the drawbacks of peak power demand on the commercial electricity grid and the installations receiving power from it. Drawbacks include reduced energy security due to blackouts and increased cost as a result of meeting the peak demand. One benefit of an EMS is its ability to island or continue supplying power to critical loads when the commercial electricity grid is lost. A second benefit is reduced power demand on the commercial electricity grid during peak power demand or on distributed resources (DR) while islanded by performing peak power control. The performance of peak power control by an EMS is demonstrated using a Simulink model and an experimental laboratory setup. The Simulink model and EMS functionality are validated with the laboratory experiments. The Simulink model is then used to demonstrate the reduction in peak power demand on the commercial electricity grid using an EMS on more complex loads such as motors and diode rectifiers. The Simulink model is also used to compare the power demand on the commercial electricity grid with and without the EMS.
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Rezaee, Arman. "Towards a cognitive network management and control system." Thesis, Massachusetts Institute of Technology, 2020. https://hdl.handle.net/1721.1/128329.
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Thesis: Ph. D., Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science, 2020Cataloged from PDF of thesis.
Includes bibliographical references (pages 155-159).
Future networks have to accommodate an increase of 3-4 orders of magnitude in data rates with heterogeneous session sizes and strict time deadline requirements. The dynamic nature of scheduling of large transactions and the need for rapid actions by the network management and control system, require timely and judicious collection of network state information. Within this context we will focus on the problem of shortest path routing, and identify pragmatic schemes that allow a central controller to collect relevant delay statistics from various links and nodes within the network. We present Significant Sampling as an adaptive monitoring technique to collect and disseminate network state information when it can be of significant value to the optimal operation of the network, and in particular when it can help in identifying the shortest routes.
We start by developing an analytical framework that can identify the optimal time for the collection of such information in a small but realistic setting, when the underlying delay model is a continuous-time diffusion process (e.g. Wiener process or Ornstein-Uhlenbeck process) and its parameters are known by the controller. We show that this technique balances the need for updated state information against the collection and dissemination costs and provides an algorithm that yields near optimum performance. We then extend the results by introducing a reinforcement learning framework that learns the aforementioned optimal policy from its own interactions with the network, and without any prior assumptions regarding the underlying delay model. In addition to achieving a performance comparable to the analytically derived policies, the deep reinforcement learning solution is more flexible and general and can accommodate a diverse set of network environments.
This is particularly important because it can provide good solutions for complex network environments where analytically tractable solutions are not feasible. We conclude our work by noting that sensible network controllers should continue to deliver a good performance between distinct instances of state collection and thus any meaningful solution should strive to meet application demands despite the unavoidable uncertainty about the instantaneous state of the network. To that end, we introduce a novel diversity routing scheme that can accommodate requirements regarding delay variations despite a controller's relative uncertainty about the instantaneous state of the network. More specifically we utilize mean-variance analysis as the basis for traffic distribution and route selection, and show that this technique can improve the users' quality of service by taking into account the correlated nature of delay across different paths.
We conclude this work by commenting on the potential application of this method to general transportation networks.
by Arman Rezaee.
Ph. D.
Ph.D. Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science
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Brose, Gerald. "Access control management in distributed object systems." [S.l. : s.n.], 2001. http://www.diss.fu-berlin.de/2001/203/index.html.
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Liao, I.-Hsiu. "Designing a lean manufacturing system a case study /." Diss., Online access via UMI:, 2005.
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Thesis (M.S.)--State University of New York at Binghamton, Thomas J. Watson School of Engineering and Applied Science, Dept. of Systems Science and Industrial Engineering, 2005.Includes bibliographical references.
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Saravia, Guzmán Ninosska. "Propuesta de un sistema de control de costos de alimentos y bebidas y su incidencia en la Gestión Empresarial de restaurantes del distrito de los Olivos-Lima Metropolitana, año 2016 - 2017." Bachelor's thesis, Universidad Ricardo Palma, 2018. http://cybertesis.urp.edu.pe/handle/urp/1437.
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La presente tesis propone el desarrollo de un “Sistema de control de costos de alimentos y bebidas”, y que muestre como esta incide en la gestión empresarial de un restaurante,específicamente trataremos de determinar políticas y normas dentro del área de alimentos y
bebidas teniendo como finalidad el logro de un mejor desempeño, agilizar procesos y sobre todo optimizar costos influyendo de manera positiva en su gestión.
The present thesis proposes the development of a "System of control of food costs and drinks ", and that shows how this affects the business management of a restaurant,
specifically we will try to determine policies and norms within the area of food and
drinks with the purpose of achieving better performance, streamline processes and above all optimize costs, influencing its management in a positive way.
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Ballard, Herman Glenn. "The last planner system of production control." Thesis, University of Birmingham, 2000. http://etheses.bham.ac.uk//id/eprint/4789/.
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Project controls have traditionally been focused on after-the-fact detection of variances. This thesis proposes a control system, the Last Planner system, that causes the realization of plans, and thus supplements project management’s concern for management of contracts with the management of production. The Last Planner system has previously been successfully applied by firms with direct responsibility for production management; e.g., specialty contractors. This thesis extends system application to those coordinating specialists, both in design and construction, through a series of case studies, one of which also explores the limits of unilateral implementation by specialists. In addition to the extended application, two questions drive this research. The first question is 1) What can be done by way of tools provided and improved implementation of the Last Planner system of production control to increase plan reliability above the 70% PPC level? Previous research revealed substantial improvement in productivity for those who improved plan reliability to the 70% level, consequently there is reason to hope for further improvement, possibly in all performance dimensions, especially with application across an entire project rather than limited to individual specialty firms. That question is explored in three case studies, the last of which achieved the 90% target. The second question is 2) How/Can Last Planner be successfully applied to increase plan reliability during design processes. That question is explored in an extensive case study, which significantly contributes to understanding the design process from the perspective of active control, but unfortunately does not fully answer the question, primarily because the project was aborted prior to start of construction. However, it is argued that Last Planner is especially appropriate for design production control because of the value-generating nature of design, which renders ineffective traditional techniques such as detailed front end planning and control through after-the-fact detection of variances. Issues for future research are proposed, including root cause analysis of plan failures and quantification of the benefits of increased plan reliability for both design and construction processes.
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Almejalli, Khaled A., Keshav P. Dahal, and M. Alamgir Hossain. "Intelligent traffic control decision support system." Springer-Verlag, 2007. http://hdl.handle.net/10454/2554.
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When non-recurrent road traffic congestion happens, the operator of the traffic control centre has to select the most appropriate traffic control measure or combination of measures in a short time to manage the traffic network. This is a complex task, which requires expert knowledge, much experience and fast reaction. There are a large number of factors related to a traffic state as well as a large number of possible control measures that need to be considered during the decision making process. The identification of suitable control measures for a given non-recurrent traffic congestion can be tough even for experienced operators. Therefore, simulation models are used in many cases. However, simulating different traffic scenarios for a number of control measures in a complicated situation is very time-consuming. In this paper we propose an intelligent traffic control decision support system (ITC-DSS) to assist the human operator of the traffic control centre to manage online the current traffic state. The proposed system combines three soft-computing approaches, namely fuzzy logic, neural network, and genetic algorithm. These approaches form a fuzzy-neural network tool with self-organization algorithm for initializing the membership functions, a GA algorithm for identifying fuzzy rules, and the back-propagation neural network algorithm for fine tuning the system parameters. The proposed system has been tested for a case-study of a small section of the ring-road around Riyadh city. The results obtained for the case study are promising and show that the proposed approach can provide an effective support for online traffic control.
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Mensah, Edoe F. Kwatny Harry G. "Logic-based optimal control for shipboard power system management /." Philadelphia, Pa. : Drexel University, 2008. http://hdl.handle.net/1860/2765.
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Leung, C. M. "Modelling and control of a greenhouse energy management system." Thesis, University of Westminster, 1987. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.378339.
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Masri, Maher H. "The efficacy of budgets as a management control system." Thesis, This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-08222009-040421/.
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DeBruin, Luke Andrew. "Modeling and Control for Advanced Automotive Thermal Management System." The Ohio State University, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=osu1452131016.
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Sander, Christopher, and Clara Laidlaw. "How Initial Public Offerings Change Management Control System Packages." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-276772.
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This study aims to further develop research, from a management approach, by studying how MCS packages change when an organization undergoes an initial public offering. Furthermore, it aims to use Malmi and Brown’s (2008) management control system package in order to categorize and analyze the complexity of organizational change brought on by an initial public offering. This study draws on interviews with top managers in a high technological firm, which has recently been listed on the stock exchange. The results of this study imply that an initial public offering can change the MCS package in a number of different ways. Public companies do not necessarily become short-term, an initial public offering can affect a company’s external focus and measurements without affecting its internal measurements, in order for companies to become suitable for the stock market they formalize policies and appoint an independent board and listed companies can experience changes to their culture.
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Gustafson, David J. "Utilizing an energy management system with distributed resources to manage critical loads and reduce energy costs." Thesis, Monterey, California: Naval Postgraduate School, 2014. http://hdl.handle.net/10945/43921.
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Approved for public release; distribution is unlimitedEnergy security is critical to the DOD and can be achieved using different methods, but for DOD installations cost effectiveness must be taken into consideration when evaluating energy security goals. Energy Storage Systems (ESSs) have a wide range of associated technologies as well as large differences in cost and capabilities. This study examines the cost effectiveness of utilizing an ESS to perform peak shaving with an Energy Management System (EMS). An EMS used with an ESS can perform several functions that can be beneficial to the grid. These functions include peak shaving, conducting power factor correction, matching critical load to most efficient distributed resource, and islanding a system during commercial grid disruption. While utilizing an ESS within a microgrid allows several benefits, to include peak shaving, the ability to utilize photovoltaic arrays during islanding, and power factor correction, the implementation of the ESS by itself is likely to prove cost prohibitive. The DOD requires energy projects to have net savings over the life cycle of the project and in areas without high differential between peak power and off-peak power, this goal will be difficult to achieve.
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Power, Yvonne. "The development of an integrated process operation management system." Power, Yvonne (2004) The development of an integrated process operation management system. PhD thesis, Murdoch University, 2004. http://researchrepository.murdoch.edu.au/266/.
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This project details the development of a new framework known as the Coordinated Knowledge Management method to enable complete task integration of all low and midlevel tasks for process industries. The framework overcomes past problems of task integration, which made it impossible to have a fully integrated system and with integration being limited to data acquisition, regulatory control and occasionally supervisory control.
The main component of the project includes the use of hierarchically structured timed place Petri nets, which have not previously been used for integrating tasks in intelligent process operations management. Tasks which have been integrated include all low-level tasks such as data acquisition, regulatory control and data reconciliation, and all mid-level tasks including supervisory control and most significantly the integration of process monitoring fault detection and diagnosis.
The Coordinated Knowledge Management method makes use of hierarchical timed place Petri nets to (i) coordinate tasks, (ii) monitor the system, (iii) activate tasks, (iv) send requests for data updates and (iv) receive notice when tasks are complete. Visualization of the state of the system is achieved through the moving tokens in the Petri net. The integration Petri nets are generic enough to be applied to any plant for integration using existing modules thus allowing the integration of different tasks, which use different problem solving methodologies.
Integrating tasks into an intelligent architecture has been difficult to achieve in the past since the developed framework must be able to take into account information flow and timing in a continuously changing environment. In this thesis Petri nets have been applied to continuous process operations rather than to batch processes as in the past. In a continuous process, raw materials are fed and products are delivered continuously at known flow-rates and the plant is generally operated at steady state (Gu and Bahri, 2002).
However, even in a continuous process, data is received from the distributed control system (DCS) at discrete time intervals. By transforming this data into process events, a Petri net can be used for overseeing process operations. The use of hierarchical Petri nets as the coordination mechanism introduces inherent hierarchy without the rigidity of previous methods. Petri nets are used to model the conditions and events occurring within the system and modules. This enables the development of a self-monitoring system, which takes into account information flow and timing in a continuously changing environment. Another major obstacle to integration of tasks in the past has been the presence of faults in the process. The project included the integration of fault detection and diagnosis a component not integrated into current systems but which is necessary to prevent abnormal plant operation. A novel two-step supervisory fault detection and diagnosis framework was developed and tested for the detection and diagnosis of faults in large-scale systems, using condition-event nets for fault detection and Radial Basis Function neural networks for fault diagnosis. This fault detection and diagnosis methodology detects and diagnoses faults in the early stages of fault occurrence, before fault symptoms propagate throughout the plant.
The Coordinated Knowledge Management method and the newly developed fault diagnosis module were developed in G21 and applied and tested on the Separation and Heating sections of the Pilot plant for the Bayer process at the School of Engineering Science, Murdoch University. Testing indicated that the use of an intelligent system comprising of Petri nets for integration of tasks results in improved plant performance and makes the plant easier to monitor increasing profits. The fault detection and diagnosis module was found to be useful in detecting faults very early on and diagnosing the exact location of faults, which would otherwise prove to be difficult to detect. This would also increase plant safety, reduce wastage and improve environmental considerations of the plant.
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Ponomareva, Yuliya. "Costs and Benefits of Delegation : Managerial Discretion as a Bridge between Strategic Management and Corporate Governance." Doctoral thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-52162.
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This dissertation addresses the question of effective delegation, exploring it through the concept of managerial discretion (i.e., a latitude of managerial actions, which lie in the zone of shareholders’ acceptance). While the corporate governance perspective on managerial discretion focuses mainly on the costs associated with delegation, the strategic management perspective emphasizes its benefits in creating value for the firm. Building on research in corporate governance and strategic management, this dissertation develops and empirically tests a theoretical framework that explains how the two distinct dimensions of managerial discretion jointly influence organizational outcomes. The proposed framework illuminates the importance of balance between the restraining and enabling decisions undertaken by professional managers. This dissertation makes a two-fold contribution to the field of corporate governance. First, it identifies and explains organizational and environmental forces that jointly shape strategic and governance dimensions of managerial discretion, redefining the concept. Second, it conceptually and empirically explores an integrative model of managerial discretion within the broader corporate governance framework, providing evidence of the joint effects of governance and strategic dimensions of discretion on organizational outcomes. The results suggest that the effect of governance dimension of managerial discretion on a firm’s performance is contingent on the strategic dimension of discretion. This draws attention to potential strategic implications of board monitoring over managerial decision making. While the majority of studies emphasize the benefits of increased control over managerial decision making, particularly stressing board monitoring, this dissertation also considers the benefits of delegation for firms’ strategic development. By reversing the polarity of the current emphasis on disciplining managers, this dissertation provides a more balanced view of the notion of corporate governance. The value of this approach derives from the integrated model, which highlights the benefits and the costs of delegation.
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Becher, Michael. "Integrated capacity and price control in revenue management : a fuzzy system approach /." Wiesbaden : Gabler, 2008. http://sfx.ethz.ch/sfx_locater?sid=ALEPH:EBI01&genre=book&isbn=9783834996503&id=doi:10.1007/978-3-8349-9650-3.
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Abdulrazzaq, Mohammed, and Yuan Wei. "Industrial Control System (ICS) Network Asset Identification and Risk Management." Thesis, Högskolan i Halmstad, Akademin för informationsteknologi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-38198.
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Setting against the significant background of Industrial 4.0, the Industrial Control System (ICS) accelerates and enriches the upgrade the existing production infrastructure. To make the infrastructures “smart”, huge parts of manual operations have been automated in this upgrade and more importantly, the isolated controlled processes have been connected through ICS. This has also raised the issues in asset management and security concerns. Being the starting point of securing the ICS, the asset identification is, nevertheless, first dealt by exploring the definition of assets in the ICS domain due to insufficient documentation and followed by the introduction of ICS constituents and their statuses in the whole network. When the definition is clear, a well-received categorization of assets in the ICS domain is introduced, while mapping out their important attributes and their significance relating the core of service they perform. To effectively tackle the ever-increasing amount of assets, identification approaches are compared and a case study was performed to test the effectiveness of two open source software. Apart from the identification part, this thesis describes a framework for efficient asset management from CRR. The four cyclic modules proposed give an overview on how the asset management should be managed according the dynamics of the assets in the production environment.
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Vosloo, Jan Corné. "Control of an underground rock winder system to reduce electricity costs on RSA gold mines / Jan Corné Vosloo." Thesis, North-West University, 2006. http://hdl.handle.net/10394/1283.
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This dissertation discusses and presents the necessary steps to identify, simulate and
control an underground rock winder system. This is done to reduce the electricity bill on a
mine without influencing production. These elements were developed for the gold mining
industry in South Africa, as it consumes a big part of the South African electricity supply.
The backbone of this research was based on the time-of-use electricity pricing structure,
and the Eskom Demand Side Management (DSM) program. An Energy Savings
Company (ESCO) usually performs such an energy analysis on mining appliances, and
this thesis can guide the ESCO in completing the project with success.
The tools developed were Real-time Energy Management System (REMS) Winder and
REMS Winder Simulator. These integrated tools aim to predict and control load
management on rock winders.
This system was successfully implemented on Kopanang gold mine in South Africa. The
average load shift obtained in the first month after project completion (June 2006) was
3.5MW, which resulted in a monthly savings of R38,OOO. A pilot study was further
conducted on three other major rock winder systems in the Western-Deep area. From this
study it was found that a maximum evening load shift of 9.5MW and a saving of R1.3
million could be realised.
This research showed that with the necessary historical data and accurate simulations, a
load shifting project can be successfully implemented on a mine's rock winder system.
This new system can be implemented on both platinum and gold mines.Thesis (M.Ing. (Electrical Engineering))--North-West University, Potchefstroom Campus, 2007.
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Andriotti, Rafael Fontoura. "Proposição de uma sistemática para o controle gerencial dos custos relacionados à Tecnologia da Informação (TI)." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2016. http://hdl.handle.net/10183/139388.
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Esta dissertação tem como principal objetivo propor uma sistemática de controle gerencial dos custos de Tecnologia da Informação (TI) e, assim, estabelecer uma interface entre o ambiente de TI e de custos. Inicialmente, foi realizada uma revisão bibliográfica sobre TI a fim de entender seus mecanismos de gestão, estruturação e como a área realizava o controle gerencial de seus custos. Nesta etapa, identificou-se que o chargeback de TI era a solução existente. Apesar disto, não se encontrou na literatura uma sistemática que apoiasse a sua implementação. Sendo assim, na sequência, partiu-se para o entendimento de custos. Nesta etapa foram abordadas questões relacionadas às classificações de custos bem como, com maior ênfase, o entendimento dos princípios e métodos de custeio. A partir do entendimento dos métodos, e em quais ambientes sua utilização era indicada, do ambiente de TI e da inexistência de um método específico para esta área, foi proposta uma sistemática para o controle gerencial dos custos de TI. A sistemática divide os custos de TI em desenvolvimento, produção e imobilizado. Para cada um destes itens foi proposta uma série de passos de modo a determinar o custo por objeto de custeio. Por fim, apresenta-se um estudo de caso o qual tem por base a implementação realizada em uma instituição financeira. Como principais resultados cita-se o efetivo controle e entendimento das atividades de TI e como estas consomem os recursos, facilidade de comunicação dos custos de TI para as demais áreas da organização, custeio baseado em critérios técnicos e maior segurança no processo de tomada de decisões.This dissertation aims to propose a systematic to control IT costs, establishing an interface between the IT environment and costs. Initially, a literature review on IT was done, in which issues were addressed regarding the management methods, structure and how they control their costs. The IT chargeback was identified as a solution for such issue. On the other hand, it was not found in the literature a systematic for their implementation. As a consequence, a study in regard of costs was done. In this step were addressed issues related to cost classifications, principles and methods in order to understand in which environments its use is indicated. From the understanding of methods and environments in which their use is indicated, the IT environment and the absence of a specific method for this area has been proposed a systematic to control IT costs. The proposed systematic divides IT costs in development costs, production and assets. A series of steps to determine the cost of each costing object has been proposed for each of these items. Finally, it was done a case study in a financial institution. The main results of this implementation were: effective control and understanding of IT activities and how they consume resources, ease of communication of IT costs to other areas of organization, costing based on technical criteria and increased safety in the decision-making process.
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Altman, Arthur H. "Applying run-by-run process control to chemical-mechanical planarization and assessing insertion costs versus benefits of CMP." Thesis, Massachusetts Institute of Technology, 1995. http://hdl.handle.net/1721.1/37766.
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Thesis (M.S.)--Massachusetts Institute of Technology, Sloan School of Management, 1995, and Thesis (M.S.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, 1995.Includes bibliographical references (p. 87-89).
by Arthur H. Altman.
M.S.
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Wilcox, Russ Mark 1957. "An interactive PC-based network management and control package using a database management system." Thesis, The University of Arizona, 1988. http://hdl.handle.net/10150/276805.
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The growing widespread use of data communication networks has led to increased reliance on the availability of network resources. The network itself is a critical resource which must be managed in a timely and effective manner. In order to manage the network effectively, the network manager must have powerful tools that present network information in a fast and logical way. The work presented here is the design and development of a network management tool for Sytek broadband networks. The Sytek Network Management Package (SNMP) incorporates a commercial database management system, Rbase System V, and menu oriented management functions for the University of Arizona Sytek broadband networks. The SNMP is written in C and executes on a PC connected to the Sytek network. The SNMP allows a network manager to manage both the Sytek LocalNet 20 and System 2000 networks.
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Smit, Wiehahn. "Assessing the contribution of quality and efficiency initiatives to reduce productions costs at Distell's Green Park." Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/5042.
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Thesis (MBA (Business Management))--Stellenbosch University, 2008.ENGLISH ABSTRACT: Manufacturers can gain a competitive advantage through lower production cost, better quality, better efficiencies and being more flexible and dependable than its competitors. Lower production cost can be a result of first-time-right quality products and efficient production processes in terms of throughput. Low production cost is not a destination but a journey where the goalpost will always move as competitors will continuously come up with ideas to lower prices and margins have to be cut in order to stay competitive. This is where manufacturers must come up with initiatives to continuously drive its operational metrics to remain competitive. This research report will explain how Distell's biggest bottling plant, Green Park, successfully introduced Process Control to increase its quality operational metric and a Six Sigma project to reduce downtime to increase its efficiency operational metric to drive its operational costs down. Process Control was introduced as a TOM initiative with a subsequent reduction in rework due to poor quality (thousands) from R1 585 to R484. This contributed to 'first-time-right' production, better efficiencies and not tying up valuable production time with reworks. The Six Sigma principles were used on a production line to introduce initiatives to reduce changeovers and unplanned downtime to improve its GEE. This initiative has a projected benefit of R687 (thousands). The report also indicated that a 1% increase in Green Park's overall GEE will result in 1% saving of production hours resulting in a 1% saving of variable cost. This will result in an OEE of 63% that will save 226 hours and R410(thousands).
AFRIKAANSE OPSOMMING: Vervaardigers kan 'n kompeterende voorsprong verkry deur laer produksiekoste, beter gehalte en groter doeltreffendheid te bewerkstellig en deur meer buigbaar en betroubaar as hul teestanders te wees. Goeie gehalte produkte wat die eerste keer reg is en doeltreffende produksieprosesse vir verwerkingskapasiteit kan laer produksiekoste tot gevolg het. Lae produksiekoste is nie 'n bestemming nie, maar 'n reis waartydens die doelpale sal skuif met teestanders wat deurgaans met idees om pryse te verjaag, vorendag sal kom. Winsgrense sal moet verklein word om kompeterend te bly. Hier moet vervaardigers inisiatief aan die dag lê om hul operasionele meetbares te dryf om kompeterend te bly. Hierdie navorsingsverslag sal verduidelik hoe Distell se grootste botterings aanleg, Green Park, prosesbeheer (Process Control) suksesvol in werking gestel het om sy meetbares wat operasionele gehalte betref, te verhoog, en 'n Six Sigma-projek ingestel het om staantyd te verminder sodat sy meetbares wat operasionele doeltreffendheid betref, kan verhoog en sy operasionele koste sodoende besnoei word. Prosesbeheer is as algehele gehaltebestuursinisiatief ingestel met 'n gevolglike vermindering van herverwerking weens swak gehalte (duisende) van R1 585 na R484. Dit het bygedra tot groter doeltreffendheid met produksie wat uit die staanspoor reg is, en verhoed dat kosbare produksietyd op herverwerking gespandeer word. Die Six Sigma-beginsels is in 'n produksielyn gebruik om inisiatiewe in werking te stel om oorskakelings en onbeplande staantyd ter verbetering van die algehele toerustingsdoeltreffendheid (OEE), te verminder. Hierdie inisiatief hou 'n geprojekteerde voordeel van R687 (duisende) in. Die verslag dui verder aan dat 'n 1%-verhoging in Green Park se algehele OEE sal lei tot 'n 1% besparing in produksie-ure, wat 'n 1% besparing op veranderlike koste tot gevolg het. Dit sal tot 'n OEE van 63% lei, wat 226 uur en R410 (duisende) sal spaar.
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Brunet, Adam Paul. "Kaizen as a system in homeostasis : balancing the costs and outcomes of non-contractual shopfloor development initiatives in Japan." Thesis, University of Oxford, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.365553.
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