Dissertations / Theses: '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)
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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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Tern, Karl-Johan, and Andreas Ivarsson. "Kalkylutveckling i tillverkningsindustrin : -En Fallstudie hos HordaGruppen AB." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-16620.

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Examensarbete i Ekonomistyrning, 30hp, Ekonomihögskolan vid Linnéuniversitetet Titel: Kalkylutveckling i tillverkningsindustrin – en fallstudie hos HordaGruppen AB Under 1980-talet uppmärksammades kalkylmodellens roll som ekonomiskt styrverktyg. Denna uppmärksamhet ledde till omfattande studier av hur kalkylmodeller kunde utvecklas för att lättare klara av förändringar i företags inre och yttre förutsättningar. Kalkylmodellers utformning påverkas av ett stort antal faktorer som t.ex. strategi, kontext och användning. Därmed blev det intressant att detaljstudera ett enskilt fallföretag för att identifiera hur detta företag arbetar med sin kalkylmodell. Syftet med uppsatsen är att utveckla HordaGruppens kalkylmodell och anpassa denna efter förändringar i företagets verksamhet. Genom kartläggning och utvärdering av kalkylmodellen, företagets kalkylbehov samt kostnadsfördelning utifrån ett processorienterat perspektiv analyseras och utvecklas företagets kalkylmodell. Målsättningen är att nyttan för HordaGruppen av att använda kalkylmodellen som styrverktyg ska öka. Uppsatsen är en kvalitativ studie med fokus på detaljstudier av företagets flöden och processer. Huvudsakligen har ostrukturerade intervjuer och observationer legat till grund för materialet men även insamlad dokumentation som t.ex. information från affärssystemet, kalkylmodellen och organisationsscheman har använts. Den konceptuella referensramen som sammanställs ligger till grund för en analysmodell som beskriver hur empirin ska analyseras. Denna bygger på ett antal olika områden som sedan sammanfogas för att belysa de mer framträdande problemområdena i HordaGruppens kalkylmodell. Den genomförda studien visar ett antal problemområden med potential att förbättra den ekonomiska styrningen ur förändringssynpunkt. Uppsatsen identifierar ett stort behov av att hålla kalkylmodellens grunddata uppdaterad. Samtidigt föreslås förändrad kostnadsfördelning inom flera områden, bl.a. för direkta kvalitetskostnader och omkostnader för produktionsanläggningar. Slutligen föreslås utökad användning av kalkylmodellen som ett sätt att förbättra kalkylens roll som styrverktyg i en föränderlig verksamhet.
Thesis in Management Accounting 30hp, School of Business and Economics, Linnaeus University Title: Cost model development within the manufacturing industry – a case study of HordaGruppen AB In the 1980s, a discussion regarding the role of cost modeling as a management accounting tool erupted. This attention led to extensive studies of how costing models were developed to better cope with changes in the company's internal and external conditions. Cost model design is influenced by numerous factors such as strategy, context and purpose. With this in mind, it became interesting to study a case company in detail to identify the usage of the cost model within the company. The main purpose of this thesis is to develop the cost model currently used by HordaGruppen and adjust it to cope with changes in the company environment. Based on HordaGruppens processes and their cost model needs, suggestions for development of the company’s cost accounting tools are made. The goal of this development is that the usefulness of the cost model in HordaGruppens management accounting should increase. The main method of research is a qualitative study focusing on detailed studies of the company's workflows and processes. Information has been gathered mainly through interviews and observations. Other sources of information such as the ERP system, organizational charts and the cost model itself have also been used. The completed study shows potential areas of improvement for management accounting purposes. The main areas of improvement are linked to keeping the underlying data up to date and changes in cost estimation. Finally, to improve management accounting in a changing environment, additional purposes for the cost estimation model is suggested.

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Sirirojvisuth, Apinut. "Development of hybrid lifecycle cost estimating tool (hlcet) for manufacturing influenced design tradeoff." Diss., Georgia Institute of Technology, 2012. http://hdl.handle.net/1853/44778.

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In complex aerospace system design, making effective decision requires knowledge from all disciplines, both product and process perspectives. Manufacturing knowledge integration is most valuable during the early phase of the design since designers have more freedom, and design changes are relatively inexpensive. Yet, there is still lack of structured methodology that will allow feedback from the process perspective to show the impact of the design decisions in a quantifiable manner. The major metrics in the design decision as far as process is concerned are cost, time, and manufacturability. To incorporate these considerations in the decision making process without sacrificing agility and flexibility required during conceptual and preliminary design phases, a new set of software analysis tools are proposed. To demonstrate the applicability of this concept, a Hybrid Lifecycle Cost Estimating Tool (HLCET) is developed, and integrated to existing design methodology, Integrated Product and Process Development (IPPD). The ModelCenter suite is used to develop software architecture that seamlessly integrate between product and process analysis tools, and enable knowledge transfer between design phases. HLCET integrates high fidelity estimating techniques like process-based and activity-based into a hierarchical lifecycle cost model to increase the sensitivities of the top-down LCC model to changes or alternatives evaluated at the part or component level where tradeoff is required. Instead of applying arbitrary complexity factor to existing CERs to account for difference material or process selection, high fidelity tool can be used to related product and process parameters specific to the design to generate new result that can then be used to update top-level cost result. This new approach to lifecycle cost estimation allows for a tailored study of individual processes typically required for new and innovative designs. An example of a hypothetical aircraft wing redesign demonstrates the utility of HLCET.

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Gullander, Hannah, and Sara Johansson. "The Effects of Installing Automated Ward Solutions for Medicine - A Case Study at Växjö Central Hospital." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-35165.

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Research Questions: Research Question I: How does the material management process of medicine differ between a ward with, and without, an Automated Ward Solution (AWS)? Research Question II: How do time and costs differ in the material management process of medicine between a ward with, and without, an AWS? Research Question III: How has the instalment of a central storage affected the number of orders placed for wards? Purpose: The purpose is to map and compare the material management process of medicine between a ward with, and without, an AWS. Further the mapped processes will be timed, allocated costs by applying TDABC and then compared. The purpose is as well to describe how the instalment of a central storage has affected the frequency of orders placed for wards. Methodology: This project is a qualitative case study as the authors wished to understand the phenomena of having installed AWSs for medicine in a real context. The primary data was collected through interviews, observations and studying of documents; the secondary data was collected through scientific articles and literatures. The collected data answered the research questions with the help of process mapping and TDABC. Conclusion: In the created process maps it is found that the extensiveness of the different processes when compared are similar for both wards; however the allocated costs calculated through TDABC sometimes differ due to the involvement of the Pharmaceutical Unit as it carries a higher capacity cost per minute. Ward 5 can be assumed to have a higher security and accuracy due to the instalment of an AWS and by having laid more responsibility on the Pharmaceutical Unit. The AWS has however led to a larger waste for Ward 5 as it cannot return regular medicine anymore. This project could not directly connect the instalment of a central storage with reduced order lines; however it can be assumed that it has contributed to the decreased order lines placed.

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Coulmont, Michel. "Évaluation de l'efficacité clinique et mesure de l'efficience des interventions de réadaptation en déficience visuelle pour les personnes âgées." Thèse, Université de Sherbrooke, 2008. http://savoirs.usherbrooke.ca/handle/11143/363.

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Increased needs for health and social services, along with limits to financial resources, force public sector managers to optimize the allocation of financial resources. In this perspective, this research project is aimed at developing tools to evaluate rehabilitation programs dealing with physical disabilities. More specifically, the objectives are first, to examine relationships between the progression of a physically disabled person's functional profile and the rehabilitation services received, and second, to develop a tool to measure the efficiency of the rehabilitation programs offered. In accordance with the disability creation process conceptual framework, clinical results have been measured by measuring the progression of rehabilitation and efficiency has been defined as the relationship between clinical results obtained and the resources or means employed. A prospective cohort study was done on a sample of 100 users 65 years of age or older enrolled in the visual impairment program. The results of the study tend to show that the hours of service delivery allocated to a user contribute positively to the progress of his or her overall functional profile. They also show that a user's overall functional profile at intake is very strongly related to the consumption of financial resources. This relationship has allowed us to establish a system of classification of homogenous typical functional groups that makes relatively reliable predictions based on a unique measurement. Finally, the efficiency measurement tool developed represents a major innovation in evaluating the performance of rehabilitation programs in that it constitutes a benchmark toward attaining quality objectives for care and services while respecting financial constraints.

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Espinoza, Callan Elizabeth Jazmin. "Propuesta de un Sistema de costos basado en la gestión por proceso dentro de la cadena de suministros de los arándanos en Cañete, con la finalidad de incrementar la competitividad de las MYPES y mejorar la administración de sus costos." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/653447.

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El arándano es un fruto que se está desarrollando en el Perú, con un gran incremento en las exportaciones, el presente trabajo se dirige a las empresas Mypes en Cañete. Estas empresas que están comenzando el negocio no saben cómo gestionar sus costos, haciendo que tengan gastos innecesarios y tomando malas decisiones, es por ello que a través de la siguiente investigación hemos desarrollado la metodología ABC, con el fin de que su gestión pueda mejorar, haciendo a las empresas más competitivas en el mercado.
The blueberry is a fruit that is being developed in Peru, with a great increase in exports, this work is aimed at Mypes companies in Cañete. These companies that are starting the business do not know how to manage their costs, causing them to have unnecessary expenses and make bad decisions, that is why through the following research we have developed the ABC methodology, in order that their management can improve, making most competitive companies in the market.
Tesis

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Rocha, Leticia Santos da. "Sistema de custeio baseado em atividades para gerenciamento do processo de manutenção de equipamentos medico-assistenciais." [s.n.], 2005. http://repositorio.unicamp.br/jspui/handle/REPOSIP/260546.

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Orientador: Jose Wilson Magalhães Bassani
Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Eletrica e de Computação
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Resumo: O Centro de Engenharia Biomédica (CEB) da Universidade Estadual de Campinas (UNICAMP) gerencia as atividades de manutenção (corretivas e preventivas) de um parque de cerca de 10.000 equipamentos médicos da área de saúde da Universidade, que inclui dois hospitais, dois centros médicos e uma escola de medicina. Para controlar estes serviços, o setor de Engenharia Clínica do CEB possui um sistema de gerenciamento baseado em uma máquina de estados, no qual todas as ordens de serviço (OS) são caracterizadas por trajetórias compostas pelos estados pelos quais cada OS passa durante a sua execução. Os estados são microprocessos ativados para solução de tarefas específicas. Cada mudança entre microprocessos é denominada, neste sistema, transicão. A nossa hipótese de trabalho foi que seria possível implementar no CEB um método de cálculo do custo das OS utilizando a técnica de custeio por atividade (Activity Based Costing, ABC). Para testar esta hipótese, tomamos as atividades (unidades fundamentais para a composição do custo ABC) equivalentes às transicões. Com esta abordagem fomos capazes de extrair o custo ABC das ordens de serviço, calcular o custo dos serviços prestados, exercitar o conceito de lucratividade (simulando valores de venda para cada OS com base no mercado), explicitar os custos das atividades dos indivíduos dentro dos diversos setores do CEB e estudar o impacto sobre o serviço (conjunto de atividades) de um determinado excedente "planejado", mediante o oferecimento de serviços para o mercado. Tendo em vista a possibilidade de calcular lucros para cada tipo de OS, pudemos estudar a aplicação de um processo de decisão, usando a técnica processo de hierarquia analítica (Ana/ytic Hierarchy Process, AHP) para decidir sobre a escolha da manutenção feita por terceiros ou feita pela equipe da casa. Os exercícios de cálculo de custos em diferentes condições ilustram a possibilidade de uso do ABC para gerenciamento baseado em atividade (Activity Based Management, ABM) e resultaram valores compatíveis com a realidade do sistema público universitário de saúde (e.g. custo das OS, custo do trabalho e atividades no CEB). Concluímos que a estratégia adotada de equivalência entre atividades e transições viabiliza e facilita a implementação do sistema ABC (o que confirma a nossa hipótese) e que, tendo em vista os preços praticados no mercado, um excedente da venda de serviço pode ser gerado, mesmo em um sistema público de saúde como o da UNICAMP, no qual os custos, essencialmente fixos (e.g. pessoal, depreciação, custos gerais), não podem ser reduzidos de modo trivial
Abstract: The Center for Biomedical Engineering (CEB) at 8tate University of Campinas (UNICAMP) manages the maintenance activities (corrective and preventive) of about 10,000 medical devices for the health care area of the university, which is comprised by two hospitais, two medical centers and a medicine school. In order to control these maintenance activities, the Clinical Engineering department makes use of a state machine-based management system in which the service orders (80) are characterized by trajectories (sequence of states) constructed while the 80 is processed. The states are microprocesses, which are activated to solve specific tasks. Each transition between two microprocesses (the state transition) is named, in short, a transition. We worked under the hypothesis that it would be feasible to implement at CEB a method for 80 costing based on the Activity-Based Costing (ABC) technique. To test our hypothesis, we made activity, fundamental token for ABC, equivalent to transition. With this approach, we were able to extract the ABC cost of each 80, to estimate cost for a specific service proposal, to exercise the concept of profitability by simulating selling costs for each 80 based in the current market, to explicit activity costs for individual jobs in CEB, and to study the impact of offering external services upon the total amount of activities of a certain "planned profit". By the analysis of 80 involving third party services, we studied the possibility of using the Analytic Hierarchy Process (AHP) technique to choose between third party or in-house services. The different conditions of ABC application in the present work iIIustrated the possibility of using ABC for Activity-Based Management (ABM), with results compatible with the expected figures for a public university health system (which validated our hypothesis). We conclude that our strategy of equivalence between activity and transition made the ABC feasible and relatively simple. We also found that according to the current market prices it is possible to envisage profit even in a health system such as in UNICAMP, in which costs are essentially fixed (e.g. staff, depreciation, general costs)
Doutorado
Engenharia Biomedica
Doutor em Engenharia Elétrica

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Pecen, Pavel. "Navržení nástrojů pro řízení internetového obchodu, optimalizace a standardizace procesů pro vybraný podnik." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-124597.

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The aim of this thesis was to provide manager of a particular e-shop a practical overview of the current state of strategic and operational management and to suggest possible solutions to discovered imperfections. Within the analysis of the current state following assessments has been accomplished: evaluations of company's vision, related goals, design and implementation of the strategy, organizational structure and set of procedures in the company, analysis of jobs activities and full time equivalent analysis. In addition, key business processes of the community e-shop have been mapped with employees and costs were assigned to their various activities, thereby to obtain quantification of the average cost per order. Steps were designed to optimise key processes to improve e-shop's operational efficiency.

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Generali, Laura. "Analisi tecnico-economica del processo produttivo per la determinazione dei costi pieni di produzione con approccio activity based: applicazione al settore alimentare." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2021.

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L’elaborato si pone l’obiettivo di determinare il costo pieno di produzione, attraverso un’analisi tecnico-economica del processo produttivo per un’azienda che opera nel settore alimentare delle pizze surgelate. Dopo aver analizzato il mix produttivo, i processi di trasformazioni delle materie prime in prodotto finito e l’attività svolta dalle funzioni ausiliarie al reparto produttivo, è stato possibile individuare il modello di calcolo dei costi unitari adottato dall’azienda. Alla luce di un sistema di calcolo che nasconde la redditività effettiva dei prodotti si è voluto introdurre l’azienda ad una nuova logica di valutazione. In particolare, sono state sviluppate considerazioni per famiglie di prodotto rispetto ai coefficienti correttivi da applicare al costo unitario delle materie prime e all’allocazione dei costi generali di produzione con approccio Activity Based. Il modello creato è basato su un trade-off tra accuratezza delle informazioni e facilità di comprensione, commisurato alle risorse attualmente disponibili, in modo da favorirne l’adozione. Calcolo dei valori e costruzione di nuove schede costo, costituiscono la struttura di base di un modello che potrebbe fornire al management uno strumento di supporto per le decisioni strategiche mettendo in risalto una riduzione delle marginalità. A dimostrazione dell’importanza di disporre di un modello di calcolo dei costi rappresentativo della complessità dell’intero sistema produttivo vi è il risultato ottenuto per il prodotto più venduto dall’azienda che vede il proprio margine ridursi dal 37% al 6,5%. L’approccio bottom-up adottato nel corso dell’analisi ha evidenziato tematiche legate ai processi che potranno essere oggetto di approfondimenti volti al miglioramento continuo delle attività dell’organizzazione attraverso cui ottenere anche una riduzione dei costi capace di generare marginalità di esercizio maggiori.

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Franco, Marco Aurélio Palos. "Uma abordagem baseada em atividades para gestão e determinação de custos do processo na engenharia de requisitos." Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/3/3152/tde-08012008-170424/.

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No desenvolvimento de um sistema que envolve Software e Hardware, muitas vezes, o que se tem é uma idéia muito vaga sobre o que será feito. Neste sentido, a Engenharia de Requisitos (ER) foi criada para fazer a ligação entre o que o cliente deseja e o que será implantado. O processo de ER sempre foi destacado na literatura por fornecer uma decomposição não linear em relação a ER que cobre desde a concepção inicial do projeto até a especificação dos requisitos. Apesar de estudos sobre o uso da ER indicarem um grande ganho em relação ao desenvolvimento de projetos em termos de prazo de entrega do projeto e qualidade dos produtos finais, muito pouco foi feito a respeito de justificar ao cliente o esforço gasto até a especificação. Nesse sentido, uma análise do custo do processo de ER torna-se importante. Mas, para determinar o custo do processo de ER, deve-se lançar mão de um sistema de custeio em que as atividades são os principais fatores para se fazer uma análise mais adequada. Dessa forma, o sistema de custeio baseado em atividades (ou Activity Based Costing (ABC)) é uma maneira de chegar ao objetivo de fornecer um sistema de custeio adequado ao processo de ER. Assim, este trabalho visa aplicar os conceitos do sistema ABC para todo o processo de ER. Este estudo sugere que o uso do ABC para um processo de ER bem estruturado pode direcionar a uma estimativa de custo mais realística.
During a software and hardware system development, in many times, there is a very opaque idea about what it will be done. In this case, the concept of Requirements Engineering (RE) was created in order to bridge the gap between what the client wishes and what will be implemented. The RE process is always highlighted on the literature as a mean to provide a non-linear decomposition of the RE which cover from an initial conception of the project to the requirements specification. Despite of studies related to the using of the RE have shown reduction of delivery time of projects and quality gain in the final products, very few have been done to justify to the client all effort until the system specification has finished. In this sense, a cost analysis of the RE process become important. However, in order to estimate a cost of the RE process, it is necessary to use an accounting system which activities are the main factor to provide an accurate analysis from them. In this case, an activity-based costing (ABC) system can provide a way to give an accounting system which is suited to the RE process. Therefore, the goal of the present work is to apply the ABC concepts to the whole RE process. The present work suggests that a well structured RE process can indicate a best actual cost estimation.

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Borges, Marcelo Alexandre. "Método ABC (activity-based costing) aplicado ao processo de logística de distribuição : o caso da indústria de computadores." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2003. http://hdl.handle.net/10183/4023.

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Féniès, Pierre. "Une méthodologie de modélisation par processus multiples et incrémentiels : application pour l'évaluation des performances de la Supply Chain." Phd thesis, Université Blaise Pascal - Clermont-Ferrand II, 2006. http://tel.archives-ouvertes.fr/tel-00717428.

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L'étude de la littérature montre que l'aide à la décision pour la Supply Chain (SC) ignore l'évaluation des flux financiers. Cette thèse propose une approche transdisciplinaire permettant l'évaluation des flux physiques et financiers de la SC. Nous proposons une méthodologie de modélisation par processus multiples et incrémentiels ainsi qu'un environnement de modélisation qui ont pour but d'évaluer flux physiques et financiers d'une SC. L'évaluation de la performance est réalisée par un modèle générique décisionnel combinant modèles du contrôle de gestion et couplages de modèles de simulation et d'optimisation. La mise en oeuvre de ces modèles se matérialise par une suite logicielle appelé Advanced Budgeting and Schedeling (ABS) qui constitue, par l'intégration des flux financiers dans l'aide à la décision, une évolution dans les logiciels pour la SC. Nous concevons deux ABS, l'un pour une SC industrielle d'une multinationale, l'autre pour la SC du Nouvel Hôpital d'Estain.

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Silveira, Neto Manoel Pinto. "O uso das informa????es de um sistema de custeio ABC no processo or??ament??rio : um estudo de caso no setor de seguro sa??de." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2004. http://132.0.0.61:8080/tede/handle/tede/358.

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The prime reason for the frequent criticism users in organizations make over the traditional budgeting process are based on the fact of it being apart of the actual company operational scenario, quite often due to the lack of commitment regarding the planned numbers and the inappropriate input of the system. The activity-based costing (ABC) system shows the detailed use of resources on the organization business processes, providing important means for both a cost strategic management and operational performance measurement, being so an adequate instrument to support planning. This work analyzes the applications of an ABC system information on a health insurance budgeting process, standing out the improvement obtained in the financial forecasts development and the decision making process quality. The analysis is focused on the traditional budgeting procedures (planning and control) improvements when the company begun to use the ABC system, giving the details of its applications in product cost allocation and profitability analysis, capacity planning, activity-based cost forecasts, diagnostic variance analysis and information technology projects control. The importance of the research problem, that intends to examine if the ABC system information being integrated with the traditional budgeting process improves the effectiveness of that management instrument in services organizations, is also justified because the case study evaluates a company that takes part of the Supplement Health Services System, a widely discussed subject in Brazil nowadays. The conclusions of this research indicate that an ABC system fits as a support tool for the budgeting process, showing different approaches that could be applied or tested in other organizations.
As freq??entes cr??ticas que o processo de or??amento tradicional recebe dos usu??rios as organiza????es est??o principalmente baseadas no seu distanciamento da realidade operacional da empresa, ocasionado muitas vezes pela falta de compromisso com os n??meros planejados e a inadequa????o das informa????es que o alimentam. O sistema de custeio baseado em atividades (ABC) demonstra detalhadamente o consumo dos recursos pelos processos de neg??cio realizados nas organiza????es, fornecendo subs??dios importantes para o gerenciamento estrat??gico dos custos e acompanhamento do desempenho operacional, sendo, portanto, um instrumento adequado para apoiar o planejamento das empresas. Este trabalho analisa a aplica????o das informa????es de um sistema ABC no processo or??ament??rio de uma empresa do ramo de seguro sa??de, ressaltando o aperfei??oamento qualitativo alcan??ado no desenvolvimento das proje????es financeiras e na tomada de decis??es. A an??lise est?? focada nas melhorias apresentadas pelos procedimentos (planejamento e controle) relacionados ao or??amento tradicional a partir do uso do ABC, detalhando-se suas aplica????es a aloca????o dos custos aos produtos e an??lise de rentabilidade, dimensionamento de capacidade instalada, proje????o de custos com base nas atividades, an??lise diagn??stica da varia????o e controle de projetos de tecnologia da informa????o. A relev??ncia do problema de pesquisa, que visa examinar se a integra????o das informa????es de um sistema ABC ao processo tradicional de or??amento empresarial melhora a efic??cia deste instrumento gerencial em empresas prestadoras de servi??o, se justifica tamb??m pelo fato do estudo de caso avaliar uma empresa que faz parte do Sistema Supletivo de Sa??de, ??rea que atualmente ?? tema de amplo debate no Brasil. As conclus??es obtidas as pesquisa apontam para adequa????o do sistema ABC como ferramenta de apoio ao processo or??ament??rio, apresentando diferentes abordagens que poderiam ser aplicadas ou testadas em outras organiza????es.

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Ricciardelli, Filippo. "Gestione di una base dati per la mappatura e l’ottimizzazione di processi logistici di una filiera agroalimentare." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2021.

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La tesi si prefigge di realizzare uno studio su una filiera agroalimentare attraverso un'ampia analisi iniziale e una successivo processo di ottimizzazione. Gli obiettivi riguardano la riduzione di due elementi chiave: - i costi di trasporto inter-nodo - le emissioni si Co2eq relazionate alle food miles I metodi implementati per ottere tali risultati sono stati: -uso del Location Allocation Problem -uso di una base dati fornita dal Centro distributivo committente -interfacciamento tra la base dati e il software di modellazione Il processo si articola in una descrizione accurata del modello creato e dei vari software sfruttati, per poi virare verso una chiara e precisa presentazione dello stato attuale della catena (as-is). Qui, per le 4 tipologie di nodo indagate, vengono studiati diversi elementi. Per citarne alcuni: 1) merce movimentata 3) differenze ingressi/uscite 4) numero di interazioni 5) kg medi trasportati 6) etc. Inoltre, sempre nello stato AS-IS, si presenta uno studio sul posizionamento dei nodi attuato sfruttando la funzione MAPPE di Excel e aiutandosi con svariati grafici. Viene calcolato poi il quantitativo totale di inquinamento differenziato per categoria e il costo totale. Nello stato ottimizzato i parametri del modello vengono individuati sfruttando tecniche euristiche e metodi legati al buon senso. I vari parametri e vincoli vengono poi caricati sul software AMPL che elabora e restituisce i risultati dell'ottimizzazione. L'analisi to-be viene presentata in contrapposizione allo stato attuale della catena, evidenziando miglioramenti e riduzioni implementate. Anche in questa circostanza si sfruttano grafici e tabella per chiarificare i procedimenti svolti. Il risultato dell'analisi consiste in una forte riduzione dei costi attraverso un imponente ricollocamento dei flussi sfruttando le potenzialità già insite nel sistema. I traguardi ottenuti sulla riduzione delle emissioni sono sempre collegabili al processo di ricollocazione dei flussi.

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Huang, Cheng-JuiI, and 黃正銳. "A Case Study of Activity-Based Costing System for the Process Costing of Copper Clad Laminate Industry." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/rd6ttr.

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碩士
國立臺灣科技大學
管理研究所
94
All operation strategy needs costing information. If costing information is unreliable, we will face more uncertain competition, even miss some good opportunities. In traditional cost accounting system, we use responsibility center (or cost center) to control the production cost. But the cost drivers are not focused on the activity flows, it reflect product cost is incorrect. The traditional cost accounting system accord with financial report and satisfy the Generally Accepted Accounting Principles, GAAP, so the certified public accountant provide endorsement with no retained opinion. Because of incorrect cost assignment, therefore the cost information is ambiguous and lack of timeliness。This researches hope to adopt two important ideas, 1. Precisely measure the cost of activities. 2. Cost down with continuous improvement means. We expect the function of financial report by passive record, out-of-date report, converts to cost management which has point of forecast view. The research applies Activity-Based Costing to the process costing of Copper Clad Laminate industry. By means of case study, the following research topics are to be addressed. 1. The case company has some costing problems which use traditional process costing. 2. The process of design and implementation of Activity-Based Costing System. 3. Comparing the differences between the current costing and ABC costing. 4. Analyzes the product benefit which cost assign by ABC system. 5. Making operation strategy and work flow improvement on cost down. According to the result of this study, the conclusions were found as following. 1. It has some twist situation because the overhead was allocated by operation time or output at Cases Company. 2. The Activity-Based costing system is able to provide substantial cost information, help managers decide prices and improve activity. Keyword: Activity-Based Costing, Process Costing, Copper Clad Laminate.

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Hsin-Chih, Tsou, and 鄒欣志. "A Study of Performance Measurement of Process Improvement Using Activity-Based-Costing Analysis." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/71147482696515022316.

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碩士
國立屏東科技大學
企業管理系所
101
Continuous process improvement is a way to reduce the cost of enterprise. Applying process improvement creates evolution in the operation and organization for improving the product or service and competitive advantage. This research establishes a performance measurement and comparison model for process improvement using activity-based costing (ABC). ABC is an accounting system based on measuring resource expensed indicators and attributing cost to activity. Individual resource utilization identification is one major characteristic of analysis. Hence, sourcing process improvement activity costs across the organization is carried out through process planning integrating ABC. ABC has been well developed and matured, gradually reducing the implementation difficulty. The major contribution of this study is to provide a methodology for applying ABC in process planning decision-analysis to prevent unnecessary waste and increase process efficiency in order to promote enterprise competitive capability.

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Kuo, Chia-Yu, and 郭家佑. "The 4th Party LSP's Order Management with Logistic Process Simulation and Activity-based Costing." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/26g8hk.

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碩士
國立中央大學
工業管理研究所
105
Due to the rapid development of global logistics and supply chain management, the traditional logistics model is facing a bottleneck. The fourth party logistics (4PL) integrates resources, capabilities and technologies for customers to save time and cost and provide complete supply chain solutions. In order to promote the sustainable development of enterprises, the fourth party logistics industry must strengthen the relationship with customers. Customer Relationship Management (CRM) can be divided into three main areas including service management, order management and opportunity management. Take the order management of a domestic B2B fourth party logistics company as an example, consider the event with customers the cost, so that they can quickly determine the ideal mode of operation. This study uses Activity-based Costing (ABC) to calculate the cost of each activity in logistics supply chain. After the completion of the cost estimate, applying Discrete Event Simulation (DES) to thinks about the processing event modeling after customer orders, such as delivery way, destination, import, export, etc. The logistics company and customers can quickly understand the cost distribution, enhance the company's competitiveness and improve customer satisfaction.

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27

Maluleke, Mashangu Justice. "Comparative analysis of activity based costing as an alternative to the traditional costing methods in SASSA." Diss., 2019. http://hdl.handle.net/10500/26798.

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Abstracts in English, Xhosa and Afrikaans
The South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 of 2004. The rapid increase of social grant beneficiaries in the past decade, fuelled by social inequality, directly affects the administration cost associated with social grants. This study aimed to investigate the allocation of indirect costs related to the administrative elements that makes it possible for SASSA to pay social grants. Semi-structured interviews were conducted; the study concluded that ABC (activity-based costing) could be implemented as an alternative to the traditional costing (TC) method on a pilot project basis. The study also recommended a framework for SASSA to consider in laying the foundation to start the process of ABC implementation. Drawing from the research conducted, further studies on the implementation of ABC principles within the public sector could be pursued.
Ejensi ya Vuhlayiseki bya Vanhu ya Afrika Dzonga ku nga South African Social Security Agency (SASSA) i ndlela leyi endlaka leswaku mphakelo wa vukorhokeri wu koteka ku hunguta vusweti eAfrika Dzonga hikwalaho ka ku hakeriwa ka timalimpfuneto ta vanhu (social grants) tanihileswi swi pfumeleriweke hi Nawu wa Social Security Agency Act 9 wa 2004. Ku ndlandlamuka ka vavuyeriwa va malimpfuneto ya vanhu swi khumbha hi ku kongomisa tihakelo ta vulawuri leti fambelanaka na timalimpfuneto ta vanhu. Dyondzo leyi yi kongomisiwile eka ku lavisisa mphakelo wa tihakelo to ka ti nga kongomisi leti fambelanaka na swiyenge swa vulawuri leswi endlaka leswaku SASSA yi kota ku hakela timalimpfuneto ta vanhu. Ku endliwe ti-semi-structured interview. Dyondzo yi kumile leswo ti-activity-based costing (ABC) ti nga tirhisiwa hi ndlela yo cincana na maendlelo ya vupimahakelo bya ntolovelo eka projeke ya nkarhinyana. Dyondzo yi bumabumerile leswaku ku anakanyiwa rimba ro nyika mianakanyo yo sungula maendlelo yo tirhisa ABC.
Die “South African Social Security Agency” (SASSA) verlig armoede in Suid-Afrika deur ingevolge die “Social Security Agency Act” 9 van 2004 sosiale toelaes te betaal. Die aansienlike toename in die aantal begunstigdes het ŉ uitwerking op die administrasiekoste van sosiale toelaes. Hierdie studie ondersoek die toewysing van indirekte koste ten opsigte van die administratiewe elemente wat SASSA in staat stel om sosiale toelaes te betaal. Halfgestruktureerde onderhoude is gevoer. In hierdie studie word tot die gevolgtrekking gekom dat aktiwiteitsgebaseerde kosteberekening (ABK) as ŉ alternatief vir en as ŉ proefprojek die tradisionele kosteberamingsmetode geïmplementeer kan word. ŉ Raamwerk word aanbeveel wat as ŉ grondslag kan dien vir die implementering van ABK.
College of Accounting Sciences
M. Phil. (Accounting Sciences)

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Lin, Li-Ying, and 林麗瑛. "A Feasibility Analysis of Applying Activity-Based Costing System into ERP Process – An example of Stainless Rolling Steel Company." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/05498513802688292733.

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碩士
國立屏東科技大學
企業管理系所
98
Abstract Student ID :N9758013 Title of thesis: A Feasibility Analysis of Applying Activity-Based Costing System into ERP Process – An example of Stainless Rolling Steel Company . Total page: 80 Name of Institute :National Pingtung University of Science and Technology Graduate date : 2010.6 Degree Conferred: Master Name of student: Lin, Li-Ying Adviser: Hsu, Wen-Hsi,Ph.D. The content of abstract in this thesis: This study applies Activity-Based Costing (ABC) System into the ERP systems. Since the ERP system can not produce accurate costs of products, this study tries to improve the ERP system by implementing the ABC system into ERP process to collect the cost of products more precisely. In a high technology and competitive economic environment, providing cost information timely will have the critical timing for the short and long term business planning and marketing decisions. In addition, both domestic and foreign companies are using ERP systems to integrate the enterprise information and value chain. After all, the ultimate goal is simply to get more real-time and accurate management information. A comprehensive ERP system costs hundreds of millions, therefore, companies will refer to the same industry or market assessment when they choose ERP system. Each company would have its special operating procedures or industry characteristics. In ERP system package, the general accounting system have problems in getting uncollectable information or unusable information. Moreover, the cost of the system modules, modular production system and accounting ledger module are linked with each other. Not only the information collections are huge but also the processing procedures for cost sharing are even more complicated. Thus, the change process in all ERP modules is indeed supremely affected. In this study, we try import the concept of the ABC cost system to alter a small range of process changes, so as to obtain the minimum unit cost. Moreover, companies don’t need to spend large sum of money to modify other ERP system, and it will meet the cost-effective process improvement. 關鍵字：ABC cost system、ERP、The Costing of ERP systems

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Kochan, Thomas. "From Three to One: Integrating a High Performance Work Organization Process, Lean Production and Activity Based Costing Change Initiatives. Boeing Corporation, Wichita, Kansas, IAM, 2000." 2000. http://hdl.handle.net/1721.1/1596.

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In 1997, Boeing and IAM launched an HPWO after introducing lean production initiatives in 1994 and Activity Based Costing (ABC) in 1996. Management and union leaders wanted to empower the workforce and enhance the competitiveness of the operations. After a slow and difficult path of diffusion, they need to decide how to best integrate these separate improvement programs into a single initiative. Boeing's engineering culture needs to work with the pragmatic workforce in Wichita. Workers fear losing products and projects to other Boeing facilities and have concerns about leadership turnover and follow-through. The HPWO helped managers recognize the importance of unions. Still, all three initiatives need a broader base of support.

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Cheng, Tung-Liang, and 鄭棟樑. "A study on constructing an integrated leading management system (Business Process Reengineering + Activity Based Costing + Balanced Scorecard) –A Case Study of Factory Automation Division of Shihlin Electric & Engineering Corporation." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/01836701487597133843.

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碩士
國立交通大學
管理學院高階主管管理碩士學程
93
For the sake of the decreased profit facing the manufacturers, most firms devote themselves to improving the efficiency of production and the cost-down of the materials in hope of better profit in the technology. However, in the value chain of manufacturing industry, more than 10% of the cost, such as the sales, service, R&D, and quality control, does not be well managed to enhance the competitive advantage. This article focuses on the field of sales system to construct an integrated leading management system (Business Process Reengineering-BPR, activity-based cost accounting- ABC, balanced score card- BSC). We expect to expose the firm in the competitive environment in the long term by the exploration of how to combine BPR and ABC to manage effective resource input and performance, the uneasily manageable business process to the manageable business process, and how to establish the integrated leading management system. Conclusion 1.Clarify the definition and association of these three management systems to form the foundation of integration. 2.Put the whole process of current sales system in the process diagram, and review each job description, process, accountability, and integrate the process into the best condition to complete the reconstruction of the sales system. 3.New process, according to ABC system, allocates the resource input in terms of proportion, and manages the input and performance to smooth the process. The research result in the case study leads to the performance of 5 persons less, increasing 25 million/year, and enlarging the scope of job description. 4.To ensure the ongoing reconstruction of the process, the following introduction of BSC selects four aspects (learning and growth, internal control, customer, and finance) to base the audit of BPR and complete the integration of these three management systems. 5.The integrated leading management system is effective in the case practice: further expansion to other industries would be powerful to prove its feasibility.

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Dissertations / Theses on the topic 'Process Based Costing'

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