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Academic literature on the topic 'Process Based Costing'

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Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Process Based Costing"

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Lee, Robert H., Marjorie J. Bott, Sarah Forbes, Linda Redford, Daniel L. Swagerty, and Roma Lee Taunton. "Process-Based Costing." Journal of Nursing Care Quality 18, no. 4 (October 2003): 259–66. http://dx.doi.org/10.1097/00001786-200310000-00003.

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Delpachitra, Sarath. "Activity‐based costing and process benchmarking." Benchmarking: An International Journal 15, no. 2 (April 11, 2008): 137–47. http://dx.doi.org/10.1108/14635770810864857.

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Singhania, Monica, and Gagan Gandhi. "KK Metals: CNC process costing." Emerald Emerging Markets Case Studies 2, no. 7 (September 26, 2012): 1–6. http://dx.doi.org/10.1108/20450621211284651.

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Subject area The application of activity based costing (ABC); calculating the cost of a CNC Process using ABC; designing a pricing strategy. Study level/applicability The case can be used in the following courses: MBA program with specialisation in finance (to teach students the application of costing in services sector); MBA program in general management (to highlight the concept of activity based costing and its application); and under an elective course on management control systems in MBA programs (to highlight the strategy to determine price effectively). Case overview The case highlights the application of activity based costing in arriving at cost and finally leading to development of price to be charged by KK Metals. The company wishes to compute the activity based cost of CNC process and develop the selling price for 194 precision turning services scientifically as opposed to the present strategy of being a price taker, largely on the basis of what essentially is prevalent in the local market within which KK Metals operates. The case gives an insight to numerous control variables that the management can consider while pricing its services. Expected learning outcomes The case can be used to understand management concepts such as ABC, pricing and the role of efficiency in business processes. It can be used to: teach complexities involved in identifying activity driver(s) in case of ABC as far as application to service sector is concerned; help understand the use of costing as an effective tool in pricing strategy of the company; and help students realize the significance of inputs used for calculating per hour cost. Supplementary materials Teaching notes are available. Consult your librarian for access.
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Cui, Qiu Yue, Xue Ren Dong, Yu Zhen Ma, and Long Li. "Research on the Application of Activity-Based Costing Based on the Concept of the New Accounting Standards." Advanced Materials Research 1006-1007 (August 2014): 486–89. http://dx.doi.org/10.4028/www.scientific.net/amr.1006-1007.486.

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We encountered many obstacles in the implementation process of Activity-based Costing. But the new accounting standards fully embody a new accounting concept, coinciding with the concept of Activity-based Costing, and it brings a new opportunity to implement Activity-based Costing. The paper discusses the content.
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Savickas, Vilius, and Julija Šarupičiūtė. "Factors influencing the target costing process." Buhalterinės apskaitos teorija ir praktika, no. 15 (April 10, 2014): 141–49. http://dx.doi.org/10.15388/batp.2014.15.12.

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The article presents principles of defining target price, target profit and target cost and conjoint concept of target costing process. Functions, performed by employees and departments of an organization during the target costing process are defined. The main direct and indirect factors influencing the determination of target cost and target costing process are proposed. Based on the analysis of literature it is stated, that organizational functions that play an important role in the process of target costing are strategic management, marketing, engineering and manufacturing and cost planning and accounting. The level of influence of target costing related factors can differ, however to achieve cost reducing goals organization should pay attention to customer preferences, supplier abilities, the negative influence of competitors, technological production experience and previous profitability.
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Becker, Jörg, Philipp Bergener, and Michael Räckers. "Activity-Based Costing in Public Administrations." International Journal of E-Services and Mobile Applications 2, no. 4 (October 2010): 1–10. http://dx.doi.org/10.4018/jesma.2010100101.

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The traditional way of budgeting in public administrations is input-oriented; however, this system does not meet actual methods of efficient budget controlling as a mapping of output parameters. Due to challenges, such as the need for cost reduction because of decreasing tax revenues, pressure for controlling mechanisms is rising. Furthermore, Europe Pan-European directives foster process harmonization and introduction of IT-supported and optimized business processes in the public sector. In this regard, activity-based costing can be a useful instrument for efficiency measurement of public administrations output. Through the introduction of new public management and double-entry accounting public administrations, the opportunity to use cost-centered accounting mechanisms to assess process performance while evaluating their activities in a holistic concept is accomplished. Process modeling can be a useful instrument to help public administrations to capture relevant process knowledge and thus create the data basis for activity-based costing.
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Yi, Kyoo-Jin. "Construction Cost Estimate Model Based on Process Costing System." Journal of the Architectural Institute of Korea Structure & Construction 31, no. 7 (July 30, 2015): 91–98. http://dx.doi.org/10.5659/jaik_sc.2015.31.7.91.

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He, T., L. M. Qiao, X. F. Xu, and Y. L. Fu. "A New Method for Costing of Quality Based on Business Rule in Manufacture." Applied Mechanics and Materials 10-12 (December 2007): 12–17. http://dx.doi.org/10.4028/www.scientific.net/amm.10-12.12.

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To reduce the complexity and difficulty of costing of quality of manufactures, a new approach about the costing of quality including the method, structure, system and case study based on the business process rule is proposed in the paper. Comparing with the traditional method, the new idea can improve the performance of the costing of quality at the aspect of generalization, customization, evolution and reconfiguration by establish the mapping among the user application, the business rule and the business process.
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Barros, Rúben Silva, and Ana Maria Dias Simões da Costa Ferreira. "Time-driven activity-based costing." Qualitative Research in Accounting & Management 14, no. 1 (April 18, 2017): 2–20. http://dx.doi.org/10.1108/qram-10-2015-0095.

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Purpose By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the suitability and the complexity of TDABC in a manufacturing company. Design/methodology/approach To obtain a deeper understanding on the matters to analyse, this research adopts an interventionist approach. The host organisation is GP, a Portuguese company in the frozen food sector. Findings The authors’ experience allows them to assert that TDABC is suitable for a manufacturing company and it is able to deal with the variability of the industrial processes. Nonetheless, through a comparison with the models presented in the literature, TDABC appears to be more complex for manufacturing. The authors argue that this happens for two reasons. First, the two types of resources (human labour and machinery) used in production areas create a need to split tasks and to create two equations for each process, something that does not happen in service companies. Second, times are difficult to individualise for certain highly automated procedures, which could also give rise to some errors. Research limitations/implications The designed model is compared to other models presented in the literature. Practical implications This study shows a real example of TDABC in manufacturing and the procedural innovation of the time equations. Originality/value As the TDABC literature has been mostly focused on examples of service companies, the authors examine the technical suitability and the complexity of TDABC in manufacturing companies.
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Kim, Jun Hyun, Hae Jong Lee, Kyu Sik Lee, and Jae Hoon Whang. "Model Development of Hospital Process Reengineering by Activity-Based Costing." Journal of Korean Society of Medical Informatics 6, no. 1 (2000): 39. http://dx.doi.org/10.4258/jksmi.2000.6.1.39.

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Dissertations / Theses on the topic "Process Based Costing"

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Drahoňovský, Milan. "Activity Based Costing v procesně řízené společnosti." Doctoral thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-203754.

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ABC is a methodology for calculating of the costs of activities in the organizations. This methodology has a very precise explicitness on the actual used costs. ABC is a methodology that is used mainly in foreign corporations in the private ownership. Its use in the state and their subordinate organizations established in foreign companies is very small and almost not used in domestic organizations. Accurate knowledge of the costs of the various company activities could be crucial in the long term view and directs the organization to success or to failure. In the private sector are costing mechanisms set in different level, but in the public sector are largely neglected. This situation is mainly due to the fact that organizations are managed by hired managers and they are not owned by a private person (or persons) too. They are owned by the state, which functions as the manager is very poor. The current economic situation and changes are forcing organizations to think about the possibilities of using advanced management methods. These trends are captured not only in surveys, identified already as efforts superiors organizations to manage subordinate organizations, but also partially finalized projects in the state sphere. These projects reveal the interested of organizations to further detailed insights into the stream of costs and their final utilization. This dissertation summarizes the findings of ABC for the public sector in universities and research institutions. Summarizes the current status and position for the creation of the ABC model in practice. This thesis includes not only the methodology but also a practical example of the practices described step by step. The results of the calculation according to ABC provide detailed view of costs during the agenda execution and organization also on a detailed calculation of the output of the organization. Thanks to a detailed insight into structured calculation is allowed to lead their active management and positive influence on the future.
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Schlegel, Richard J. "An Activity Based Costing analysis of the Department of the Navy's Enlisted Detailing Process." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2000. http://handle.dtic.mil/100.2/ADA386637.

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Thesis (M.S. in Management) Naval Postgraduate School, Dec. 2000.
Thesis advisors, Gates, William R. ; Liao, Shu S. "December 2000." Includes bibliographical references (p. 79). Also available online.
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Eriksson, Alexander. "Developing a product costing model using Process-Based Cost Modeling : A case study of early stage cost estimation in a multinational agricultural cooperative." Thesis, KTH, Industriell ekonomi och organisation (Inst.), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-246009.

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Product costing can be used to estimate potential future costs and revenues associated with a product. In the development of new products early cost estimates can be used to support decision making regarding which products are worth pursuing, and which production processes that are the most profitable. For a firm to make precise early cost estimates both technical and financial expertise is needed; however, in practice there is generally a gap between technology and cost. Process-Based Cost Modeling (PBCM) is a model developed to address this gap and generate costing estimates of higher precision. The model is especially developed for process production technologies. Although promising, PBCM is under researched and its applicability in new contexts are yet to be explored.  The purpose of this study was to explore the PBCM’s applicability in new context of process production. This was done through a case study at a multinational agricultural cooperative. The problematization presented by the Case Company was to make early cost estimation of the production process of a main product and its byproducts. Furthermore, the Case Company wanted to compare alternative production designs and use of different raw materials in the production process. To create a product costing model that fully captures the contextual depth of the problem both qualitative and quantitative data was gathered from internal documents, a series of interviews, and observation of one of the sub-processes.  The findings of the study resulted in development of a batch costing model, a hybrid between continuous operations and order costing systems. The batch costing proved to be dynamic and allowed comparison of different production and raw material alternatives. Furthermore, the PBCM methodology that resulted in the batch costing model was evident to give a deeper contextual understanding of the relationship between cost and production technology. For the Case Company, the outcome of the study highlighted key areas needing further investigation and process design features that lower operational costs. The results also provide recommendations how to increase the precision of the product costing models when more data are available. Finally, the academic outcome of the thesis provides trajectory in the further research on PBCM and gives new perspective on the use of batch costing in continuous operations.
Produktkalkylering kan användas för att uppskatta framtida kostnader och intäkter associerade med en produkt. Vid utveckling av nya produkter och produktionsprocess kan produktkalkylering således användas vid beslutsfattande i situationer där man ska välja vilka produkter som är värda att arbeta vidare med, och vid lönsamhetsberäkningar vid olika tillverkningsprocesser. För att företaget ska kunna göra precisa kostnadsuppskattningar behövs både teknisk och ekonomisk expertis. Detta överses dock ofta i praktiken, vilket leder till en klyfta mellan teknik och kostnad. Processbaserad kostnadsmodellering, eller Process-Based Cost Modeling (PBCM), är en metod som har tagits fram för att överkomma denna klyfta, framförallt inom processproduktion. Även om modellen är lovande så saknas forskning på området, därav behöver PBCM:s applicerbarhet prövas i nya kontexter. Syftet med denna studie var att undersöka PBCM:s applicerbarhet i en ny kontext inom processproduktion. Detta gjordes genom att genomföra en fallstudie på ett multinationellt lantbruksföretag som har verksamhet inom livsmedelproduktion. Fallföretags problematisering byggde på att de ville göra en tidig kostnadsbedömning på tillverkningsprocess som producerar en huvudprodukt och ett antal biprodukter. Tillverkningsprocessen är ännu inte utvecklad och företaget vill således jämföra produktionskostnader vid användning av olika råmaterial och tillverkningsalternativ. För att utveckla en lämplig produktkalkyl till företaget samlades både kvalitativa och kvantitativa data in genom interna dokument, en serie av intervjuer, samt genom observation av en av de underliggande tillverkningsprocesserna. Studien resulterade i en hybridkalkyl som använder sig av både process- och orderkalkylering. Hybridkalkylen visade sig lämplig både för företagets produktionsteknologi, men framförallt tillät jämförelse mellan olika tillverkningsalternativ. Metodiken hos PBCM visade sig även användbar för att förstå hur kostnaden påverkas av produktionsteknologin. För fallföretaget påvisade resultaten områden som behöver undersökas ytterligare. Det ges även rekommendationer hur hybridkalkylen kan finslipas när företaget har mer data tillgängligt. När det kommer till det akademiska bidraget, så ger rapporten riktning för fortsatta forskningen på PBCM och ger nya perspektiv på hur hybridkalkylering kan användas i processproduktion.
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Grombíř, Tomáš. "Optimalizace podnikových procesů v LEF s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165130.

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The master thesis deals with optimization of business processes in a food company. For this purpose the attention is paid to the three areas, namely process analysis, implementation of activity based costing model and business process optimization. The theoretical part describes the linkage between process analysis and activity based costing and acts as theoretical framework for practical part of the thesis. Presented cost model is implemented in existing company and information provided by model is used for business process optimization.
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Lundgren, Marcus, and Nilsson Tobias. "Produktkalkylering i mindre hantverksföretag : En fallstudie på Gemla Fabrikers AB." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-53356.

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Course: Degree project in Logistics, the Business Administration and Economics Programme, 4FE19E, VT16 Authors: Marcus Lundgren and Tobias Nilsson Supervisor: Peter Berling Examiner: Helena Forslund Title: Product Costing in Small Craft Companies – A Case Study at Gemla Fabrikers AB Background: Today a competitive price is no guarantee to keep a company profitable. Cost control has become more central and especially cost control considering work put in to the product and tradeoffs connected to the product in question has become central to secure the company’s competitiveness. A useful tool to secure the competitiveness is product costing when making profit analysis, setting price levels as well as other decision making. The challenge is to find a product costing method which fits right and distribute the direct and indirect costs in a fair manner. Purpose: The purpose of this study is by constructing a flowchart over the production process adapt a model for product costing that supports pricing and decision making of the product assortment at Gemla Fabrikers AB, and theoretically raise the discussion of the adapted models suitability in a context of small time manufacturers that is characterized by an artisan production. Method: The study is conducted as a case study at Gemla Fabrikers AB and uses a research strategy containing both qualitative and quantitative approaches. Collected data is mainly obtained via unstructured interviews, direct observations and time studies. A process mapping was made as a start to serve as a foundation for other parts of the study. A product costing method was later adapted to fit the parameters and way of working in a company with high levels of craftsmanship. Conclusions: After mapping the process of the company it was clear that the production was characterized by a time-consuming manufacturing process with a large number of activities. This resulted in an adapted product costing method, which origins from the activity based costing model, in order to distribute the costs in a more correct way based v on the actual time consumption. The adapted model is designed with a distinct activity based distribution on product level where every activity cost is established at a given volume of production, resulting in guidance and basis for cost control and when setting prices. Based on the company in the case study the conclusion was made that this way of working with product costing can be used in other companies with similar production and high level of craftsmanship, merging support activities together and focus on the value adding activities. The cost allocation is made using cause and effect based on the actual time put into the activities where a smaller number of time related cost drivers are used. The model is therefore to consider suitable for increased cost control as well as serving as a foundation for product pricing and decision making.
Kurs: Examensarbete i logistik för Civilekonomprogrammet, 4FE19E, VT16 Författare: Marcus Lundgren och Tobias Nilsson Handledare: Peter Berling Examinator: Helena Forslund Titel: Produktkalkylering i mindre hantverksföretag – En fallstudie på Gemla Fabrikers AB Bakgrund: Ett konkurrenskraftigt pris är i dagsläget inte tillräckligt då även en noggrann kostnadskontroll som tar hänsyn till arbetskraftsinsatsen och produktrelaterade avvägningar krävs för att säkerställa konkurrensförmågan. Ett användbart verktyg för detta är upprättandet av produktkalkyler som grund för lönsamhetsanalyser, prissättningsstrategi och beslutsunderlag. Svårigheten ligger dock i att finna rätt kalkyleringsmetod gällande detaljeringsnivån som fördelar en verksamhets direkta och indirekta kostnader på ett rättvisande sätt. Syfte: Syftet med studien är att genom en kartläggning av tillverkningsprocessen anpassa en produktkalkyl för prissättning och beslutsfattande av produktsortimentet på Gemla Fabrikers AB, samt teoretiskt lyfta diskussionen om anpassad modells lämplighet i en kontext för mindre tillverkande företag som karaktäriseras av en hantverksmässig produktion. Metod: Studien utförs enligt en fallstudie på Gemla Fabrikers AB med en flerfaldig forskningsstrategi av kvalitativ art med kvantitativa inslag. Datainsamlingen bygger främst på ostrukturerade intervjuer, direkta observationer och tidsstudier. En processkartläggning genomfördes till en början för att utgöra ett underlag för resterande delar. Vidare anpassades en produktkalkyl utifrån företaget och tillverkningens karaktär vilket slutligen utgjorde ett underlag för modellens lämplighet i en hantverksmässig tillverkningskontext. Slutsatser: Efter genomförd kartläggning av tillverkningsprocessen på fallföretaget framgick det att tillverkningen karaktäriseras av en tidskrävande process med ett stort antal ingående aktiviteter. Detta resulterade i att anpassad produktkalkyl utformades enligt en ABC-modell då slutsatsen blev att fördelningen av kostnaderna skulle göras iii mer rättvisande om dessa fördelades till respektive aktivitet baserat på det faktiska tidsutnyttjandet. Anpassad modell utformades genom en tydlig aktivitetsfördelning utifrån produktnivå där varje aktivitets kostnad fastställs vid en given produktionsvolym vilket möjliggör underlag för en ökad kostnadskontroll, prissättningsstrategi och beslutsunderlag. Baserat på studerat fallföretag drogs slutsatsen att anpassad modell görs lämplig för andra företag i en liknande hantverksmässig kontext utifrån att i högre grad göra sammanslagningar av aktiviteter med ett större fokus på de värdeadderande aktiviteterna. Kostnadsfördelningen sker via ett orsak-verkan samband utifrån det faktiska tidsutnyttjandet där ett mindre antal tidsrelaterade kostnadsdrivare används. Modellen blir då lämplig för ökad kostnadskontroll samt underlag för prissättning och beslutsfattande.
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Ramashala, Palesa Agnes. "Performance improvement of the toolmakers of the Western Cape through the application of the order fulfilment process and activity based costing." Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/822.

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Thesis (MBA (Business Management))--Stellenbosch University, 2008.
ENGLISH ABSTRACT: The South African Government has set a target to halve poverty and unemployment by 2014. In an attempt to achieve this target a number of projects were initiated, one of which is the National Tooling Initiative (NTI). Local structures were established to encourage co-operation and competitiveness among the Small Micro and Medium Enterprises (SMMEs) by using the cluster concept. Consequently the Western Cape Tooling Initiative (WCTI) was formed to focus on and address the needs of the toolmakers in the Western Cape. It was highlighted during the interview with the Chief Executive Officer (CEO) of the WCTI that some of the toolmakers are limited in terms of the size of orders they could handle due to lack of capacity. Discussions and research showed that in addition to the cluster initiative, a model such as the Order Fulfilment Process (OFP) could be used to encourage toolmakers to play a role in the activities within the OFP which they are strong in and collectively tender for contracts which they cannot fulfil on their own. Coupled to the OFP, it was decided that activity based costing would be used to assist with the cost allocation of the activities along the OFP. Furthermore, some of the activities within the OFP would be centralised i.e. order taking and invoicing, while others would be decentralised i.e. manufacturing and distribution. The research study showed that although the office of the WCTI is fully established, there is a need to better understand and analyse the actual state of the toolmakers, their profile and capability. Once this information is available, the WCTI would be in a better position to make meaningful decisions about the appropriate plan of action. Concurrently, the WCTI need to also learn about the business opportunities that are available to the toolmakers and begin to exploit them. The aim of the study was to help improve the performance of the toolmakers through co-operation by using the order fulfilment process model complemented by activity based costing. The objective of the research project was to develop a framework that should be used by the WCTI to encourage co-operation among the toolmakers to improve their competitiveness.
AFRIKAANSE OPSOMMING: Die Suid-Afrikaanse regering het aan hulself die doelwit gestel om teen 2014 armoede en werkloosheid te halveer. In ‘n poging om hierdie doelwitte te bereik, is ‘n aantal projekte van stapel gestuur, waarvan die “National Tooling Initiative” (NTI) een is. Plaaslike strukture is gevestig om samewerking en mededinging aan te moedig tussen die klein-, mikro- en medium- sake-ondernemings (SMMEs) deur die gebruik van ‘n groeperingskonsep. Gevolglik is die “Western Cape Tooling Initiative” (WCTI) tot stand gebring om te fokus op die behoeftes van die gereedskapmakers in die Wes-Kaap en hul behoeftes aan te spreek. In ‘n onderhoud met die Hoof Uitvoerende Beampte van die WCTI is aandag daarop gevestig dat sommige van die gereedskapmakers beperk word in terme van die grootte van bestellings wat hulle kan hanteer as gevolg van hul gebrek aan kapasiteit. Gesprekke en navorsing het getoon dat ‘n model soos die bestellingvoltooingsproses (Order Fulfilment Process (OFP)) gebruik kan word om gereedskapmakers aan te moedig om ‘n rol te speel in die aktiwiteite binne die OFP waarin hulle sterk is en gesamentlik tenders in te dien vir kontrakte wat hulle nie op hulle eie kan hanteer nie. Tesame met die OFP, is daar besluit dat aktiwiteitsgebaseerde kosteberekening gebruik sou word om te help met die bepaling van koste-allokasie van die aktiwiteite binne die OFP. Verder sal sommige van die aktiwiteite van die proses gesentraliseer word, naamlik die neem van bestellings en fakturering, terwyl ander gedesentraliseer sou word, naamlik vervaardiging en verspreiding. Die navorsingstudie het getoon dat, alhoewel die kantoor van die WCTI ten volle gevestig is, daar steeds ‘n behoefte bestaan om die werklike toestand van die gereedskapmakers, hulle profiel en kapasiteit te begryp en te ontleed. Wanneer hierdie inligting beskikbaar is, sal die WCTI in ‘n beter posisie wees om betekenisvolle besluite te neem rakende die gepaste plan van aksie. Verder moet die WCTI ook hulself vergewis van die sakemoontlikhede wat vir die gereedskapmakers beskikbaar is en dit begin benut. Die oogmerk van die studie was om die werkverrigting van die gereedskapmakers deur samewerking te verbeter deur middel van die OFP wat ondersteun word deur aktiwiteitsgebaseerde kosteberekening. Die doel van die navorsingsprojek was om ‘n raamwerk te ontwikkel wat deur die WCTI gebruik kan word om samewerking onder die gereedskapmakers aan te moedig en hul mededingendheid te verbeter.
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Rumjeet, Shilpa. "Systematic investigation of potential factors that affect the production costs of the bio-based and bio-degradable plastic polyhydroxyalkanoates (PHAs) by a costing analysis based on early process simulation." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20546.

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A transition is needed to shift the global economy to a more sustainable and clean economy to counteract the depletion of abiotic resources, generation of emissions and waste. Replacing petroleum plastics by bio-plastics is key to this move. This study identifies the bio-based and bio-degradable plastics, polyhydroyalkanoates (PHAs) as promising alternatives to petroleum plastics. PHAs are biologically synthesised polyesters which accumulate intracellularly in the presence of excess carbon from renewable resources and, limited nutrients in the form of nitrogen, phosphorus or sulphur. Different PHA polyesters can be synthesised by varying the growth conditions of the microbial culture. The flexible nature of PHA synthesis results in a large group of PHA polyesters with a variety of properties that span those of petroleum plastics in terms of strength, rigidity, durability and mechanical properties. Due to their versatility, PHAs have a wide range of applications in packaging and coating, health care and hygiene products, fibres, adhesives, components of toner and developer fluids and medical sutures and implant materials. Waste products of PHA production are mostly carbon dioxide and water. PHAs are biodegradable in all living systems including marine environment. PHAs are also bio-compatible and thus are not toxic to living organisms. In spite of the numerous advantages that PHAs offer, they have not yet achieved substantial commercial success due to poor market penetration arising from their high costs of production. The typical PHA sale price ranged from $ 4 to 9/kg in 2014. Factors that have been reported to affect the production costs of PHAs are the PHA content and concentration achieved by the microorganism, the purification and recovery process of PHAs together with the type of carbon substrate used. Additionally, the efficiency of the cell disruption and energy required for the washing steps can also influence the production system and are addressed in this study along with the other factors. The overall PHA production system must also be sustainable minimising its energy, water usage and carbon dioxide emissions. When faced with limited time and resources, insight is needed to identify which of the aforementioned factors or combination of factors are more crucial to optimise in order to lower production costs and environmental burden. Economic assessment is a powerful tool to identify promising economically viable process options and discard unfavourable ones. Since PHA production is not an established technology, process conditions and pilot scale data are not easily available. This study proposes a generic large scale PHA production system that can be simulated using minimum inputs to deliver material and energy inventories which can further be used to investigate the production costs of PHAs. The PHA monomer that was simulated is the most characterised PHA, polyhydroxybutyrate (PHB).
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Hejtmánek, Petr. "Možnost využití ABC v logistickém procesu společnosti Primus CE." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142223.

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This work focuses on application of Activity based costing method in Primus CE. Within the practical part of the thesis, analysis of selected part of logistics process in the company is performed and activities within the process are mapped and valued. The thesis describes individual steps of valuation. Firstly activities for valuation are defined. In second step, cost-pool related to defined activities is identified. Following this step cost-pool is divided into sub-cost-pools based various cost-drivers which are likely to be common for activities in the groups. Selection of cost drivers is covered and reasoning is provided in the thesis. In the last step, cost of each activity is calculated. The summary of the work includes findings from the process of creating this model as well as findings resulting from valuation itself.
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OLIVEIRA, Danielle Severien de Mendonça. "O custo das política de saúde pública: uma análise de custeio no serviço de radiologia do Hospital das Clínicas de Pernambuco." Universidade Federal de Pernambuco, 2016. https://repositorio.ufpe.br/handle/123456789/18888.

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Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-05-25T13:54:15Z No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) DISSERTAÇÃO MPPP DANIELLE SEVERIEN CD.pdf: 2466466 bytes, checksum: e027b7607a7cd51e5fc6dde005431b74 (MD5)
Made available in DSpace on 2017-05-25T13:54:15Z (GMT). No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) DISSERTAÇÃO MPPP DANIELLE SEVERIEN CD.pdf: 2466466 bytes, checksum: e027b7607a7cd51e5fc6dde005431b74 (MD5) Previous issue date: 2016-06-03
Uma organização hospitalar utiliza recursos de que dispõe para por em prática as políticas de saúde pública. Com o orçamento reduzido, o governo tem buscado formas de implementar suas políticas com o menor custo. O presente trabalho tem como objetivo principal analisar a viabilidade do sistema de custeio baseado em atividades (ABC) na avaliação de políticas de saúde pública no âmbito hospitalar, tendo como referência o serviço de radiologia do Hospital das Clínicas de Pernambuco. A metodologia utilizada para o trabalho foi o estudo de caso, onde os dados foram coletados a partir de entrevistas não estruturadas aos profissionais do setor e também através de análise documental. O trabalho prático seguiu um roteiro a partir das etapas descritas por Kaplan e Cooper (1998), que foram: 1) identificar as atividades; 2) atribuir os custos a cada atividade; 3) identificar os objetos de custos; 4) alocar os custos das atividades aos objetos. Como resultado, obteve-se a comparação entre os custos dos procedimentos radiológicos obtidos pelo método ABC e o custo pago pelo Sistema Único de Saúde (SUS). O estudo possibilitou identificar que a aplicação do método ABC neste serviço de saúde criou uma contribuição para que os gestores deste hospital possam estabelecer comparabilidade dos custos obtidos pelo método de custeio atual do Hospital das Clínicas de Pernambuco e os calculados nesta dissertação, permitindo-lhes, ainda, definir qual dos métodos é o mais adequado para atender as necessidades da organização. Ademais, os resultados comprovam a viabilidade do método como instrumento de monitoramento e avaliação de políticas de saúde pública no âmbito hospitalar.
A hospital organization uses its resources available to put into practice public health policies. Due to reduced budget, the government has sought ways to implement its policies with the lowest cost. This study aims mainly to analyze the feasibility of the activity-based costing system (ABC) in the evaluation of public health policies in hospitals, having as a reference the radiology department of the Hospital das Clínicas de Pernambuco. The methodology used for the study was the case study, which the data was collected from unstructured interviews with the department's professionals and also by documentary analysis. The practical work has followed a script according to the steps described by Kaplan and Cooper (1998), which were: 1) identify the activities; 2) assign costs to each activity; 3) identify the cost objects; 4) allocate the activities costs to the objects. As a result, we obtained a comparison between the costs of radiological procedures obtained by the ABC method and the cost paid by the Unified Health System (SUS). This study allowed us to identify that the application of the ABC method in this health service has created a contribution that allows the managers of this hospital to establish comparability of costs obtained by the actual cost method at the Hospital das Clínicas de Pernambuco and by the cost calculated in this dissertation, allowing them, also to define which method is best suited to meet the organization's needs. Furthermore, the results prove the feasibility of the method as a monitoring tool and evaluation of public health policies in hospitals.
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Payne, Rozetta Mary Mechanical &amp Manufacturing Engineering Faculty of Engineering UNSW. "A knowledge-based engineering tool for aiding in the conceptual design of composite yachts." Publisher:University of New South Wales. Mechanical & Manufacturing Engineering, 2008. http://handle.unsw.edu.au/1959.4/41229.

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Proposed in this thesis is a methodology to enable yacht designers to develop innovative structural concepts, even when the loads experienced by the yacht are highly uncertain, and has been implemented in sufficient detail to confirm the feasibility of this new approach. The new approach is required because today??s yachts are generally lighter, getting larger and going faster. The question arises as to how far the design envelope can be pushed with the highly uncertain loads experienced by the structure? What are the effects of this uncertainty and what trade-offs in the structural design will best meet the overall design objectives? The new approach provides yacht designers with a means of developing innovative structural solutions that accommodate high levels of uncertainty, but still focus on best meeting design objectives constrained by trade-offs in weight, safety and cost. The designer??s preferences have a large, and not always intuitive, influence on the necessary design trade-offs. This in turn invites research into ways to formally integrate decision algorithms into knowledge-based design systems. A lean and robust design system has been achieved by developing a set of tools which are blanketed by a fuzzy decision algorithm. The underlying tool set includes costing, material optimisation and safety analysis. Central to this is the innovative way in which the system allows non-discrete variables to be utilized along with new subjective measures of structural reliability based on load path algorithms and topological (shape) optimisation. The originality in this work is the development of a knowledge-based framework and methodology that uses a fuzzy decision making tool to navigate through a design space and address trade-offs between high level objectives when faced with limited design detail and uncertainty. In so doing, this work introduces the use of topological optimisation and load path theory to the structural design of yachts as a means of overcoming the historical focus of knowledge-based systems and to ensure that innovative solutions can still evolve. A sensitivity analysis is also presented which can quantify a design??s robustness in a system that focuses on a global approach to the measurement of objectives such as cost, weight and safety. Results from the application of this system show new and innovative structural solutions evolving that take into account the designers preferences regarding cost, weight and safety while accommodating uncertain parameters such as the loading experienced by the hull.
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Books on the topic "Process Based Costing"

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Brimson, James A. The handbook of process-based accounting: Leveraging processes to predict results. New York: AICPA, 2002.

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Process and Activity-Based Costing: Managerial and Cost Accounting. Bookboon.com, 2013.

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Process and Activity-Based Costing Managerial and Cost Accounting. Bookboon, 2013.

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Process and Activity-Based Costing: Managerial and Cost Accounting. Bookboon.com, 2013.

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Process and Activity-Based Costing Managerial and Cost Accounting. Bookboon.com, 2013.

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An Activity Based Costing Analysis of the Department of the Navy's Enlisted Detailing Process. Storming Media, 2000.

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Allison, Diana. Estimating and Costing for Interior Designers. 2nd ed. Bloomsbury Publishing Inc, 2021. http://dx.doi.org/10.5040/9781501361081.

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Math is an essential component of the interior design profession. Estimating and Costing for Interior Designers, Second Edition, teaches readers a logical process for calculating materials and estimating the costs of installed products based on their math calculations. Fully updated and revised, this book utilizes step-by-step examples and worksheets to simplify the math used in the interior design field. Sample problems and exercises take the calculations of quantities needed one step further to actually applying material and labor costs, in order to discover the installed costs of the specified products. Exercises are provided in introductory, intermediate, and advanced levels for all types of interior designers. Clear sections cover wall and ceiling treatments, window treatments, soft fabrications, upholstery, flooring, and cabinetry and countertops, making this book applicable to both commercial and residential design projects. New to This Edition -Key pedagogical features including: learning objectives, key terms, chapter summaries, imperial and metric units, professional tips, and glossary. -Student STUDIO materials including: calculation worksheets, schedules/cost worksheets, practice examples, and flashcards. -Robust Instructor Resources including: a revised instructor’s guide, test questions, additional practice exercises and answers, PowerPoints lecture slides, and Excel worksheets.
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Book chapters on the topic "Process Based Costing"

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Becker, Jörg, Philipp Bergener, and Michael Räckers. "Process-Based Governance in Public Administrations Using Activity-Based Costing." In Lecture Notes in Computer Science, 176–87. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-03516-6_15.

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Chabrol, Michelle, Julie Chauvet, Pierre Féniès, and Michel Gourgand. "A Methodology for Process Evaluation and Activity Based Costing in Health Care Supply Chain." In Business Process Management Workshops, 375–84. Berlin, Heidelberg: Springer Berlin Heidelberg, 2006. http://dx.doi.org/10.1007/11678564_33.

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Tatsiopoulos, I. P., A. Xerokostas, and N. Panayiotou. "The Connection of Activity Based Costing to the GRAI Integrated Methodology for Reengineering Purposes." In Modelling Techniques for Business Process Re-engineering and Benchmarking, 273–83. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-0-387-35067-7_24.

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Mandolini, Marco, Federico Campi, Claudio Favi, Paolo Cicconi, Michele Germani, and Roberto Raffaeli. "Parametric Cost Modelling for Investment Casting." In Lecture Notes in Mechanical Engineering, 386–92. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-70566-4_61.

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AbstractThis paper presents a parametric cost model for estimating the raw material cost of components realized employing the investment casting process. The model is built using sensitivity analysis and regression methods on data generated by an analytic cost model previously developed and validated by the same authors. This is the first attempt of developing a parametric cost model for investment casting based on activity-based costing. The proposed cost model accounts component volume, material density and material price. The error in estimating the raw material cost for components whose volume is within the common range of investment casting is around 11%.
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Ntalaperas, Dimitris, Iosif Angelidis, Giorgos Vafeiadis, and Danai Vergeti. "A Decision-Support System for the Digitization of Circular Supply Chains." In New Business Models for the Reuse of Secondary Resources from WEEEs, 97–107. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-74886-9_8.

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AbstractAs it has been already explained, it is very important for circular economies to minimize the wasted resources, as well as maximize the utilization value of the existing ones. To that end, experts can evaluate the materials and give an accurate estimation for both aspects. In that case, one might wonder, why is a decision support system employing machine learning necessary? While a fully automated machine learning model rarely surpasses a human’s ability in such tasks, there are several advantages in employing one. For starters, human experts will be more expensive to employ, rather than use an algorithm. One could claim that research towards developing an efficient and fully automated decision support system would end up costing more than employing actual human experts. In this instance, it is paramount to think long-term. Investing in this kind of research will create systems which are reusable, extensible, and scalable. This aspect alone more than remedies the initial costs. It is also important to observe that, if the number of wastes to be processed is more than the human experts can process in a timely fashion, they will not be able to provide their services, even if employment costs were not a concern. On the contrary, a machine learning model is perfectly capable of scaling to humongous amounts of data, conducting fast data processing and decision making. For power plants with particularly fast processing needs, an automated decision support system is an important asset. Moreover, a decision support system can predict the future based on past observations. While not always entirely spot on, it can give a future estimation about aspects such as energy required, amounts of wastes produced etc. in the future. Therefore, processing plants can plan of time and adapt to specific needs. A human expert can provide this as well to some degree, but on a much smaller scale. Especially in time series forecasting, it is interesting to note that, even if a decision support model does not predict exact values, it is highly likely to predict trends of the value increasing or decreasing in certain ranges. In the next sections, we are going to describe the four machine learning models that were developed and which compose the Decision Support System of FENIX. Section 8.1 describes how we predict the quality of the extracted materials based on features such as temperature, extruder speed, etc. Section 8.2 describes the process of extracting heuristic rules based on existing results. Section 8.3 describes how FENIX provides time-series forecasting to predict the future of a variable based on past observations. Finally, Sect. 8.4 describes the process of classifying materials based on images.
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Nagasaka, Yoshiyuki, and Gunyung Lee. "Process Oriented Activity-Based Costing for Business Process Management." In Holistic Business Process Management, 21–36. World Scientific, 2017. http://dx.doi.org/10.1142/9789813209848_0002.

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Teeravaraprug, Jirarat. "Determination of Inspection Point Based on Process Costing Methodology." In DAAAM Proceedings, 1379–80. DAAAM International Vienna, 2011. http://dx.doi.org/10.2507/22nd.daaam.proceedings.674.

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Hoang, Thuy Thi Thanh. "Implementation of Case Costing with Ontario Case Costing Initiative (OCCI)." In Healthcare Administration, 805–14. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-6339-8.ch041.

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Over the past decade there has been a tremendous spread of computerized systems in hospitals. The advancement provided an opportunity for hospitals to gain access to computerized clinical, financial, and statistical data. Case costing information is the integration of clinical, financial, and statistical data to provide costing information at the patient level. Ontario Case Costing Initiative (OCCI) is an undertaking of the Ontario Ministry of Health and Long-Term Care (MOHLTC). This chapter focuses on the implementation of case costing using OCCI as a guideline for a hospital. It addresses the process of implementation by discussing proposals for planning, implementing, transitioning, and evaluation of case costing. The adoption of the OCCI allows health care professionals to analyze integrated health information and further enables evidence-based decision making.
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Pires, Rui Alexandre R., Maria do Céu Gaspar Alves, and Catarina Fernandes. "Using Strategic Management Accounting Practices to Measure and Manage Intellectual Capital." In Handbook of Research on Accounting and Financial Studies, 37–62. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2136-6.ch003.

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The main purpose of this chapter is to examine the role of management accounting to measure and manage intellectual capital (IC), and more specifically to explore the potential role of strategic management accounting (SMA) in this process. In addition, this chapter is intended to link SMA practices and some IC resources. SMA practices enable the identification, measurement, and management of IC resources such as production processes and innovation capacity (e.g., target costing), quality management (e.g., quality costing), knowledge-based resources related to the organization´s external relationships (e.g., attribute costing, value chain costing, and target costing), and brand image (e.g., brand valuation/management). SMA practices, given its external orientation, enable, mainly, the identification and management of resources encompassed in relational capital. Therefore, this chapter contributes to the extant literature regarding the measurement and management of IC, highlighting the role of SMA, and provides some suggestions for further research.
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Hertweck, Dieter, and Asarnusch Rashid. "Mobile Business Process Reengineering." In Mobile Computing, 2391–417. IGI Global, 2009. http://dx.doi.org/10.4018/978-1-60566-054-7.ch188.

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There is an ongoing debate about the value of mobile applications for the optimization of business processes in European hospitals. Thus finding satisfying methods to measure the profitability of mobile applications seems to be of great importance. Prior research had its focus mainly on general value dimensions concerning the medical sector or the usability and design aspects of hospital information systems. Conterminous to that, the authors chose a strictly process-oriented approach. They modeled the requirements of future mobile systems as an output of a profitability analysis based on activity-based costing. The cost savings defined as the difference between former and future business processes were used as an incoming payment for an ROI analysis. In a nutshell, the authors present a case study that highlights the value of their analyzing method as well as the enormous benefit of mobile applications in the area of food and medical supply processes in German hospitals.
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Conference papers on the topic "Process Based Costing"

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Kopecky, Martin, and Hana Tomaskova. "Activity Based Costing and Process Simulations." In Hradec Economic Days 2019, edited by Petra Maresova, Pavel Jedlicka, and Ivan Soukal. University of Hradec Kralove, 2019. http://dx.doi.org/10.36689/uhk/hed/2019-01-043.

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Liu, Xiaobing, Kun Zhai, Qiunan Meng, and Weidong Gao. "Research and Application of the Descriptive Model of Costing Process Based on Active-Based Costing." In 2008 Second International Symposium on Intelligent Information Technology Application (IITA). IEEE, 2008. http://dx.doi.org/10.1109/iita.2008.362.

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Riesener, Michael, Christian Dolle, Alexander Menges, and Gunther Schuh. "Time-driven Activity-based Costing Using Process Data Mining." In 2021 IEEE Technology & Engineering Management Conference - Europe (TEMSCON-EUR). IEEE, 2021. http://dx.doi.org/10.1109/temscon-eur52034.2021.9488654.

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Moser, Gerhard, Julien Le Duigou, and Magali Bosch-Mauchand. "Life Cycle Costing in Manufacturing Process Management." In ASME 2012 11th Biennial Conference on Engineering Systems Design and Analysis. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/esda2012-82943.

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In the last two decades during which the competitive business environment increased, it became crucial for each company to find the most accurate strategy to make survive its business. For that reason they need to manage and control their costs. Life Cycle Costing is one of these tools, which helps to analyse the cost of a product in the whole life of a product. To be competitive, the organisations have to optimize not only their products but also all their processes. Manufacturing Process Management (MPM) addresses the area between product design and production. Therefore MPM supports to optimize the manufacturing area of a factory. With different virtual scenarios the best solution of the manufacturing process can be obtained and at the same time it is possible to reduce time to market, costs and increase the quality. The focus of this paper is to integrate Life Cycle Costing tools and methods in the MPM part of the Product Lifecycle Management (PLM). We will discuss the implementation of Activity Based Costing (ABC) and Case-Based Reasoning (CBR) methods in a PLM tool for an early design decision support.
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Cannavacciuolo, Lorella, Luca Iandoli, Cristina Ponsiglione, and Giuseppe Zollo. "ANALYTIC HIERARCHY PROCESS AND ACTIVITY BASED COSTING TO COMPUTE THE COST OF COMPETENCIES: EVIDENCE FROM A CASE STUDY." In The International Symposium on the Analytic Hierarchy Process. Creative Decisions Foundation, 2011. http://dx.doi.org/10.13033/isahp.y2011.032.

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Wajszczuk, Karol. "VERIFICATION OF AN INNOVATIVE LOGISTICS-BASED COSTING MODEL FOR AGRICULTURAL ENTERPRISES IN A PROCESS APPROACH." In 10th Economics & Finance Conference, Rome. International Institute of Social and Economic Sciences, 2018. http://dx.doi.org/10.20472/efc.2018.010.038.

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Lechner, H. E. "Streamlining Gas Production at Low Gas Prices: Activity-Based Costing for the Gas Production Process." In SPE Gas Technology Symposium. Society of Petroleum Engineers, 1993. http://dx.doi.org/10.2118/26176-ms.

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Emblemsvåg, Jan, and Bert Bras. "ISO 14000 and Activity-Based Life-Cycle Assessment in Environmentally Conscious Design and Manufacturing: A Comparison." In ASME 1998 Design Engineering Technical Conferences. American Society of Mechanical Engineers, 1998. http://dx.doi.org/10.1115/detc98/dfm-5734.

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Abstract As a part of the new ISO 14000 environmental management standard, standards for conducting Life-Cycle Assessments (LCAs) are proposed. In this paper we compare these standards to Activity-Based LCA by using a toy manufacturer called WagonHo!, Inc. as an implementation test case. In this case study, both economical and environmental assessments are made of the product- and process designs. Because the ISO 14000 LCA does not incorporate costing methods, we have used Variable Costing combined with standard times. Activity-Based LCA, on the other hand, combines an Activity-Based Costing (ABC) like method and activity-based environmental impact assessment methods into a single method. The ISO 14000 and Activity-Based LCA are compared with respect to assessment accuracy and how well they indicate areas in need of redesign. Due to the need of short-term survival caused by a severe negative economic result, we will mainly look at process design and market strategies, because product design is a more long-term effort. It is shown that in this case, Activity-Based LCA is superior to ISO 14000 based LCA — possibly in most situations.
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Cunong, Dennis Nigel, Muhardi Saputra, and Warih Puspitasari. "Analysis of Oros Modeler Data Reporting Process to SAP HANA in Activity based Costing for Indonesia Telecommunication Industry." In International Conferences on Information System and Technology. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0009908602460252.

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Bras, Bert, and Jan Emblemsvåg. "The Use of Activity-Based Costing, Uncertainty, and Disassembly Action Charts in Demanufacture Cost Assessments." In ASME 1995 Design Engineering Technical Conferences collocated with the ASME 1995 15th International Computers in Engineering Conference and the ASME 1995 9th Annual Engineering Database Symposium. American Society of Mechanical Engineers, 1995. http://dx.doi.org/10.1115/detc1995-0038.

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Abstract In this paper, the development of an Activity-based Cost (ABC) model is presented for use in design for demanufacture under the presence of uncertainty. Demanufacture is defined as the process opposite to manufacturing involved in recycling materials and product components after a product has been taken back by a company. The crux in developing an ABC model is to identify the activities that will be present in the demanufacturing process of a product, and afterwards assign reliable cost drivers and associated consumption intensities to the activities. Uncertainty distributions are assigned to the numbers used in the calculations, representing the inherent uncertainty in the model. The effect of the uncertainty on the cost and model behavior are found by employing a numerical simulation technique — the Monte Carlo simulation technique. The additional use of disassembly action charts allows the influence of the uncertainty to be traced through the cost model to specific demanufacture process and product design parameters.
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