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Literatura científica selecionada sobre o tema "Business cost calculator"

Autor: Grafiati

Publicado: 4 de junho de 2021

Última modificação: 12 de fevereiro de 2022

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Artigos de revistas sobre o assunto "Business cost calculator"

Chen, Jeng-Hong. "A Note For Graphing Calculators In The Fundamental Finance Course". Contemporary Issues in Education Research (CIER) 4, n.º 2 (8 de março de 2011): 1. http://dx.doi.org/10.19030/cier.v4i2.4076.

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The financial calculator is incorporated in finance education. In class, the instructor shows students how to use the financial calculators function keys to solve time value of money (TVM) related problems efficiently. The fundamental finance course is required for all majors in the business school. Some students, especially non-accounting/non-finance majors, still want to use their graphing calculators rather than purchase financial calculators to save the cost. In fact, graphing calculators, such as TI-83 Plus and TI-84 Plus, also contain finance functions and many undergraduate students had owned TI-83 Plus or TI-84 Plus before they took the fundamental finance course in the junior year. This note provides a perspective that instructors of the undergraduate fundamental finance course may consider teaching students how to use finance functions of the graphing calculator in addition to teaching students how to use the financial calculator in class.

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Frei, Regina, Lisa Jack e Steve Brown. "Product returns: a growing problem for business, society and environment". International Journal of Operations & Production Management 40, n.º 10 (5 de junho de 2020): 1613–21. http://dx.doi.org/10.1108/ijopm-02-2020-0083.

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PurposeThis article sheds light onto the increasing problem of product returns, which is exacerbated by growing e-commerce. Many retailers and academics are oblivious to the nature and scale of this challenge. Interdisciplinary research is needed to develop supporting theory, and cross-functional teams are required to implement measures addressing economic, ecological and social sustainability issues.Design/methodology/approachThe initial project adopted a multi-case study approach, whereby returns processes were mapped, vulnerabilities identified and a returns cost calculator was developed.FindingsProduct returns processes are usually complicated, prone to internal and external fraud, inefficient and lack sustainability. They can generate considerable losses to the business, especially as returns data are often not systematically collected, monitored or reported to senior management. There are important implications for strategic and operational management, namely the need to develop a concept for Lean returns systems.Originality/valueProduct returns are a unique and understudied but growing field in academic research, with only few publications over the last two decades. Yet the phenomenon is causing increasing problems in business and society. Robust solutions could achieve great financial and non-financial impacts.

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Kiran Mallidi, Ravi, Manmohan Sharma e Jagjit Singh. "Legacy Digital Transformation: TCO and ROI Analysis". International journal of electrical and computer engineering systems 12, n.º 3 (27 de agosto de 2021): 163–70. http://dx.doi.org/10.32985/ijeces.12.3.5.

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Legacy Digital Transformation is modernizing or migrating systems from non-digital or older digital technology to newer digital technologies. Digitalization is essential for information reading, processing, transforming, and storing. Social media, Cloud, and analytics are the major technologies in today's digital world. Digitalization (business process) and Digital Transformation (the effect) are the core elements of newer global policies and processes. Recent COVID pandemic situation, Organizations are willing to digitalize their environment without losing business. Digital technologies help to improve their capabilities to transform processes that intern promote new business models. Applications cannot remain static and should modernize to meet the evolving business and technology needs. Business needs time to market, Agility, and reduce technical debt. Technology needs consist of APIs, better Security, Portability, Scalability, Cloud support, Deployment, Automation, and Integration. This paper elaborates different transformation/modernization approaches for Legacy systems written in very long or End of Life (EOL) systems to newer digital technologies to serve the business needs. EOL impacts application production, supportability, compliance, and security. Organizations spend money and resources on Digital Transformation for considering Investment versus Return on Investment, Agility of the System, and improved business processes. Migration and Modernization are critical for any Legacy Digital Transformation. Management takes decisions to proceed with Digital Transformation for considering Total Cost Ownership (TCO) and Return on Investment (ROI) of the program. The paper also includes a TCO-ROI calculator for Transformation from Legacy / Monolithic to new architectures like Microservices.

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Anokhov, I. V. "FIXED COSTS AND FLIGHT FROM PROPERTY. PROSPECTS FOR THE “GARAGE” AND DIGITAL ECONOMIES". Bulletin of Udmurt University. Series Economics and Law 30, n.º 2 (23 de abril de 2020): 181–90. http://dx.doi.org/10.35634/2412-9593-2020-30-2-181-190.

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Ways to reduce fixed costs of manufacturing firms using digital technologies and organizational tools are considered. The company's activities are divided into four functional levels: production, supply, economic, and design and technology. The article concludes that in the conditions of increasingly large-scale digitalization of all spheres of the state, society and economy, their transparency will increase. This, on the one hand, makes it easier to copy successful business decisions, and, on the other hand, increases the supervisory and tax pressure. All this is reinforced by the inability of the world economy to expand its size due to its reaching the boundaries of the global market, which inevitably affects all regional markets. In this situation, we can expect a slowdown in the turnover of capital invested in fixed assets and their transformation into a source of losses. This may cause a flight from property, some signs of which are already visible at this time. The article examines the management of fixed costs in the digital economy. It is concluded that the main type of fixed costs will be the cost of such an element of fixed assets as a "Calculator", access to which will be open to all economic entities. This will lead to maximum openness of their business activities and force them to move to a "garage" economy. The main provisions and conclusions of the article can be used in scientific and educational activities when considering questions about the nature and trends of development of production companies.

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Kazemi Rad, Melissa, David Riley, Somayeh Asadi e Parhum Delgoshaei. "Improving the performance profile of energy conservation measures at the Penn State University Park Campus". Engineering, Construction and Architectural Management 24, n.º 4 (17 de julho de 2017): 610–28. http://dx.doi.org/10.1108/ecam-02-2016-0050.

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Purpose The purpose of this paper is to examine significant steps taken by the Pennsylvania State University (Penn State) to account for both energy cost savings and greenhouse gas (GHG) emissions reduction goals through strategic investments in energy conservation measures (ECMs) in campus buildings. Through an analysis of multiple years of investment in facility upgrades across the university, the impacts of ECMs of various types are characterized by building type. The standards and criteria for ECMs investments are also evaluated with the goal to develop a predictive tool to support decision making pertaining to an annual investment in a portfolio of ECMs that will maintain a trajectory to achieve both financial return on investment as well as GHG reduction goals. Design/methodology/approach This study is comprised of three main parts: analyzing the energy costs saving and GHG emissions reduction contribution of various building types in which ECMs were conducted, analyzing costs saving and GHG emissions reduction contribution of each ECM while considering the average annual investments made in them and estimating the impact of upgrading Penn State’s steam plants from firing a mixture of coal and natural gas to natural gas only on the GHG emissions. Findings These analyses help identify which types of buildings and ECMs would have larger savings and emissions reduction contributions. A calculator is also created to enable forecasting of costs saving and GHG emissions reduction of investment distribution strategy among ECMs. This study demonstrates that the calculator based on data from previous years will benefit decision makers in more wisely configuring the investment portfolio. Originality/value This paper fulfills an identical need to couple energy efficiency strategies coupled with the environmental impacts associated with different fossil fuel energy sources.

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Rolinskyi, O. V., B. S. Huzar, Y. V. Ulianych e O. V. Ponomarenko. "Information technology development on the Ukrainian insurance market". Collected Works of Uman National University of Horticulture 2, n.º 98 (20 de junho de 2021): 186–94. http://dx.doi.org/10.31395/2415-8240-2021-98-2-186-194.

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In the context of virtualization of economic relations, the entities of the insurance market cannot avoid these processes, so in order to improve the quality and availability of insurance services it is necessary to extend information technology in insurance business. The main motivation for the introduction of information technology by insurance companies is the need to reduce costs, expand the area of activities, ensure the diversification of risks. It is equally important the simplicity and comfort of buying an insurance product online. The insurance market of Ukraine is at the phase of development and formation, having a number of challenges and uncertainties. Therefore, its further information and technological development must obtain priority in the economic and social aspects of state policy, taking into account its European integration guidelines. The article considers the importance of modern information technologies in the operation of insurance companies in Ukraine. The range of modern software products and information technologies, which are widespread in use in the insurance market of Ukraine, is studied. The key components of information technologies of insurance companies are considered. The concept of Insuretech funding is substantiated and researched. The problems of information technology development on the Ukrainian insurance market are analyzed and the ways of its improvement are offered. For the further development of Internet insurance the improving of legislative framework on this point is essential; it is necessary that the websites of insurance companies contain sufficient amount of information content and a number of opportunities are provided for clients: obtaining truthful information about the activities of the insurance company and its services; calculation of the cost of the insurance policy using an online calculator; filling out an application for insurance; in the case of the event covered by the insurance, remote payment of the insurance policy and insurance payments; delivering to the policyholder of the insurance policy, which would be confirmed by an digital signature; online communication with the client at all stages of sales and administration of insurance policies.

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Kartika, Rayna, Dian Yuni Anggraeni, Annisaa’ Rahman, Denny Yohana, Verni Juita, Rita Rahayu, Amsal Djunid, Syahril Ali e Rinaldi Munaf. "Pemanfaatan Teknologi Informasi dalam Simulasi Perhitungan Harga Pokok Penjualan dan Keuntungan Usaha bagi Tenan dan Mitra Usaha di Provinsi Sumatera Barat". Jurnal Warta Pengabdian Andalas 27, n.º 2 (17 de junho de 2020): 126–32. http://dx.doi.org/10.25077/jwa.27.2.126-132.2020.

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The community services activity in utilizing information technology is to assist and simulate tenants and partner to calculate cost of goods sold. One of the reasons is that most of MSMEs tenant and partners are not from Accounting background. The purpose of this activity was to create a comprehensive knowledge about COGS report and profit calculation based on their business sectors. In conducting business activities, both individuals and business entities, the preparation of financial statements is very crucial to get financing access. The financial statements are the principal or the end result of an accounting process that is material for information for the stakeholders. Financial statements are also an indicator of the success of a business activity. MSMEs have a vital role in the development of the economic wheels of a region, therefore, if MSMEs can define their financial conditions well, then business actors can make strategic decisions to maintain and increase the profitability of their businesses.

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Muryati, Muryati, e Joko Susilo. "Analisa Harga Pokok Penjualan dalam Menentukan Laba pada Rumah Makan Putri Solo “Takana Jo Kampuang” Muara Bulian". Jurnal Ilmiah Universitas Batanghari Jambi 21, n.º 1 (8 de fevereiro de 2021): 163. http://dx.doi.org/10.33087/jiubj.v21i1.1311.

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This study aims to analyze the calculation of the cost of sales as the basis for determining the selling price of the product in determining profit in one period at The Putri Solo Restaurant "Takana Jo Kampuang" Muara Bulian. The method used is descriptive method by using qualitative attachment can also use research to calculate the cost of sales and collect costs that have been spent for the food business. For Return of Business Capital RM with the resulting production capacity. Research shows that Putri Solo Restaurant "Takana Jo Kampuang" Muara Bulian is experiencing stable financial condition and can even achieve maximum results. The cost that has been spent is used as an element of calculation of the formation of the cost of goods sold and the determination of the selling price as the basis in determining the profit of the business. The head of Putri Solo Restaurant "Takana Jo Kampuang" Muara Bulian should maintain and improve their business as best as possible and innovate if they want to keep their business as a developed restaurant.

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Baihaqi, Luqman Arif, Imam Mas'ud e Yosefa Sayekti. "Analisis Penentuan Beban Pokok Produksi Pada Usaha Tempe Sumber Mas Jember". e-Journal Ekonomi Bisnis dan Akuntansi 5, n.º 2 (1 de outubro de 2018): 134. http://dx.doi.org/10.19184/ejeba.v5i2.8648.

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This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control

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Maramis, Dennis Piere, Ventje Ilat e Lidia Mawikere. "Analisis penerapan pajak restoran pada penjualan (Studi kasus Rumah Makan Geprek Jo Manado)". Indonesia Accounting Journal 2, n.º 2 (28 de janeiro de 2020): 87. http://dx.doi.org/10.32400/iaj.27775.

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The tax is a compulsory contribution of citizens to the government and is imposed on the public based on the provisions of applicable law. Consideration of the cost of goods sold for a product and how to calculate restaurant taxes is one of the crucial things in a restaurant business, in an era where UMKM have been increasingly prioritized by the government to build a stronger national economy, pricing and tax calculation for a product is very important by the business of the people or companies. One type of tax whose potential is growing along with the increase in the leisure or tourism business is restaurant tax. This study aims to determine the application of restaurant taxes on the main cost of selling at geprek jo restaurant. The analytical method used in this thesis research is a qualitative descriptive method. Geprek Jo restaurant is a restaurant with a mainstay menu of Chicken and Tuna in Geprek with special chili seasonings Geprek Jo restaurant which was established in September 2018. Calculation of cost of goods sold consists of raw material costs, direct labor costs and costs restaurant overhead, and calculate initial inventory, ending inventory, purchases and production in progress. The results of the calculation of cost of goods sold which require inventory elements get a smaller figure than the selling price of the product after classification. Then there are still benefits for the company. The results obtained that the cost of goods sold at Jo Geprek Restaurant is influenced by restaurant taxes.

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Mais fontes

Teses / dissertações sobre o assunto "Business cost calculator"

Burnside, Angelica, Jennifer Lee e Olof Palmquist. "Held & Francke : Cost calculation for building project and the role of cost calculation in achieving competitive advantage". Thesis, Växjö University, School of Management and Economics, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:vxu:diva-1488.

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Purpose: The purpose is to gain a better understanding in how a construction com-pany like Held & Francke calculate the price of an offer for a building project and what role cost calculation, in relation to quality and time, plays in achieving competi-tive advantage.

Method: Since the method of cost calculation only was investigated at one company we found it suitable for us to use a holistic single case study as the research strategy. The method used in this study is a qualitative research method since our empirical data, to a large extent, is based on interviews. Further, because our study is of a quali-tative nature, we have chosen to perform semi-structured interviews.

Conclusions:

After examining Held & Francke we found that they manage very well to use some of the theoretical methods for cost calculations. Their main method of calculation is ABC, where the project is broken down into smaller work steps. Cost calculation plays a large role as a competitive advantage for Held & Francke. Cost is the sole as-pect where Held & Francke has full control and providing competitive project prices therefore becomes imperative in order to generate sales. With the focus on costs the cost calculation becomes an important role in achieving a competitive advantage.

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Ivarsson, Filip, e August Åström. "Product Variety Cost in an Engineering-to-Order Business". Thesis, KTH, Skolan för industriell teknik och management (ITM), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-300435.

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Engineering-to-order is a production approach that aims to develop each customer order from scratch based on specific requirements, and is therefore inevitably characterised by a high product variety. It is clear that this strategy is costly, but previous research is lacking in terms of providing real-life data regarding how a high product variety affects costs. Therefore, this thesis aims to analyse the cost-variety relationship through a single-case study consisting of observations, interviews as well as calculations, with respect to the value-creating process of a Swedish engineering-to-order business. The results reveal that while the cost of variety may not be influenced at the product level, it can be influenced at the component level. Furthermore, the three aspects that drives component variety cost the most are the number of new components in a product, the number of different components at the company as a whole, as well as the number of different suppliers. Of these, the most influential aspect is the time spent working with new components, which consumes roughly 10% of the total working time throughout the value-creating process. Moreover, the effects of these aspects differ across different parts of the process as well as component types. The results show that the largest costs are driven upstream in the value-creating process and for advanced components. It is however difficult to decrease the variety of advanced components as a rather high variety is required to meet customer needs. Instead, less advanced components offer more easily obtained savings. Finally, the thesis also suggests three ways to mitigate the negative effects of high product variety. Firstly, improving the accessibility and spread of information to ensure internal alignment in the management and maintenance of components. Secondly, identifying common synergies across different projects and products to create economies of scale. And thirdly, explore to what extent processes and components can be standardised.

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Brodin, Fanny. "En flödesbaserad kostnadsberäkningsmodell som underlag för förändringsarbete. : Value Stream Map Cost Calculation". Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet (USBE), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45316.

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Då producerande företag ska göra genomgripande verksamhetsförändringar såsom implementera produktionssystemet lean, kan det vara svårt att på förhand veta förändringarnas effekter. Lean innebär att ledtider kortas men nya arbetssätt och verktyg bidrar till att kostnaderna initialt ofta ökar i förändringsarbete, vilket kan utmynna i en skepticism mot det nya systemet hos de anställda. Med hjälp av verktyg som mäter effekterna av förändringarna skulle denna skepticism kunna mötas. För att erhålla ett helhetsperspektiv ses produktion helst ur ett flödesperspektiv och idag finns inget bra verktyg som analyserar produktionsflöden ur både ledtids- och kostnadsperspektiv. Därför syftar detta arbete till att ta fram en modell för beräkning av ledtider och kostnader i ett produktionsflöde på ett sätt som möjliggör förståelse från flera olika intressentgrupper. Detta uppnås dels genom att den som använder modellen (1) erhåller en övergripande förståelse för flödets uppbyggnad och allokalisering av dess ledtider och kostnader samt (2) kan använda modellen för att analysera olika framtida scenarier vilka ligger till grund för förändringsarbetet. Arbetet är skrivet på uppdrag av Volvo Lastvagnar i Umeå, VLU eftersom de implementerar Volvos version av lean och saknar denna typ av modell. Modellen kallad Value Stream Map Cost Calculation-modellen, VSMCC-modellen är gjord ur ett flödesperspektiv vilket innebär att alla aktiviteter som behövs för att producera en artikel kartläggs så att en övergripande syn på flödet kan erhållas istället för att aktiviteterna analyseras och effektiviseras var för sig. Lean, flödesperspektivet och de kostnadsberäkningsmodeller som funnits i litteraturen har bidragit till utformandet av modellen. Dock består modellens innehåll till största del på VLU:s behov, det vill säga studiens syfte. Analyser har gjorts av 5 stycken detaljer på detaljavdelningen på VLU och modellen har byggts utifrån dessa. Modellen samt dess applicering på en av detaljerna kallad A-stolpe, utgör arbetets empiri och resultat. Efter en diskussion kan följande slutsatser dras: Analysen av ett produktionsflöde visar en mer trovärdig och komplex bild av verkligheten om den både tar hänsyn till analys av ledtid och kostnader än om den bara innehåller ledtid. Flödesbaserade kostnadsberäkningar kan hjälpa Volvo och andra företag att sänka sina kostnader. Modellens funktioner gör att det är enkelt att analysera flödet, se var de ”lågt hängande frukterna” finns och därmed kunna prioritera förbättringsinsatserna. I och med att kostnaderna i modellen beräknas per artikel, utgör modellen ett utmärkt underlag för avvägning mellan batchstorlek och transportfrekvens. Bland rekommendationerna som ges till användaren av modellen återfinns att välja ut och analysera huvudflöden hellre än mindre flöden, att förändringsgruppen är tvärfunktionell samt att man säkrar ordentligt mandat för förbättringsarbetet om det inte redan finns.

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Tegbrant, Kerstin. "Cost-effectiveness of ergonomic interventions - Evaluation of a calculation model". Thesis, KTH, Skolan för kemi, bioteknologi och hälsa (CBH), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-262006.

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Several studies have shown that the work environment affects company performance. The managers are seldom aware to which extent work environment problems affect productivity, quality of delivery and sick-leave in their organisation. The present literature study showed that improvements regarding physical ergonomics generally are shown to be cost-effective. The most beneficial way of working is through proactive measures interactively with employees. An efficient, systematic way of performing risk assessments and interventions reduce the need for a calculation method. This study identified propositions for properties of calculation methods. These propositions were : “Simplicity, high usability”, “Right content for the target group”, “High ability to measure risk”, “Focus on staff”, “Correct standardised values”, “Right focus” and “Optimal design”. Scania CV, a producer of trucks and buses, has developed a calculation model for cost-effectiveness of ergonomic interventions. Evaluation of this model with semi-structured interviews showed agreement regarding the need of a simplified calculation method, based on systematic risk assessments.
Ett flertal studier har visat att arbetsmiljön påverkar företags effektivitet. Företagsledningen är sällan medveten om till vilken grad arbetsmiljö-problem påverkar produktivitet, kvalitet och sjukfrånvaro. Litteraturstudien i detta projekt visade att förbättringar inom ergonomi generellt sett är kostnadseffektiva. Det är mest gynnsamt att arbeta proaktivt samt participativt, det vill säga i samarbete med medarbetarna på den lokala avdelningen. Ett effektivt, systematiskt arbete med riskbedömningar och interventioner minskar behovet av att göra en beräkning av lönsamheten. Propositioner för egenskaper hos kostnadseffektiva beräkningsmetoder togs fram i denna studie. Dessa propositioner var; ” Enkelhet och god användbarhet”, ”rätt innehåll för målgruppen”, ”hög förmåga att bedöma risk”, ”personalfokus”, ”korrekta standardiserade värden”, ”rätt fokus” och ”optimal design”. Scania CV, producent av lastbilar och bussar, har tagit fram en beräkningsmodell för kostnadseffektivitet hos ergonomiska interventioner. Utvärderingen av denna modell med semistrukturerade intervjuer visar god samstämmighet i att det behövs enkla kalkylmetoder som grundar sig på systematiska riskbedömningar.

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Gazda, Štefan. "Riadenie nákladov na IS/ICT vo vybranej spoločnosti". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-165055.

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The thesis is focused on IS/ICT cost management. The purpose of this thesis is to create an IS/ICT cost model based on the principles of managerial method ABC (Activity Based Costing) for business informatics of selected company. The theoretical part is focused on costs in IS/ICT, their classification and management, with the analyze of the reasons for continuous growth of IS/ICT cost management. A significant part of this section is a characteristic of ABC method and a description of different phases in creation of ABC model. The practical part of the thesis presents a selected company, its business informatics and an organizational structure. Subsequently the current state of IS/ICT cost management is described and analyzed. Based on the analysis and with regard to objectives of the company in the future, a new IS/ICT cost allocation model is designed. For the purpose of calculating and determining of intradepartmental prices for ICT services, a process of allocating and calculating costs is simulated on the new designed model, with the use of current and historical data of the company. At the end of the practical part, the results achieved through the designed model and the results of the current method of allocation and calculation costs are compared.

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Rickardsson, Elin. "Calculated deviation : A case study at Arkivator". Thesis, University of Skövde, School of Technology and Society, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-3176.

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En kalkylavvikelse kan uppstå vid jämförelse mellan förkalkylen och efterkalkylen på en order. Detta examensarbetet avser att undersöka vilka orsaker som kan ligga bakom en kalkylavvikelse. I samband med examensarbetet har en fallstudie utförts på Arkivator i Falköping, där en avvikelseanalys har genomförts på två av deras tillverkningsordrar. Den insamlingsmetod som har använts i studien är personliga intervjuer med ekonomichefen och produktionscontrollern på företaget. De slutsatser som kunde dras av studien var att det förekommer flertalet olika orsaker till att en kalkylavvikelse uppstår. De huvudsakliga orsakerna till kalkylavvikelserna på Arkivator var att en produkt fick kasseras under produktionen och att en produktionsgrupp troligtvis glömt att avrapportera när de färdigställt ordern. För att i framtiden kunna upprätta bättre för- och efterkalkyler är det viktigt att följa upp de kalkylavvikelser som har uppstått och dra lärdom av dessa.

A calculation discrepancy might arise from the comparison between preliminary calculations and post-costing of an order. This essay intends to explore the reasons behind calculated deviations. In connection with the thesis is a case study conducted at Arkivator in Falköping, where a deviation analysis carried out on two of their manufacturing orders. The method thats used for the collection is personal interviews with the treasurer and the production controller of the company. The conclusions from the study was that there are several different reasons why a calculation difference arises. The main reasons for the differences at Arkivator was that one product was discarded during the production and that a production team probably forgot to report when thy completed the order. Whereas, in order to be able to establish better preliminary- and post-calculations, it is important to follow up the calculation differences that have arisen and take knowledge of them.

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Endahl, Giedre Vyciute, e Daniel Åberg. "Försäljningsomkostnader". Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1745.

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Bakgrund: Det har visat sig att det i många fall kan vara svårt att jämföra kalkylinformation mellan likartade enheter trots att dessa använder sig av samma kalkyleringsmetoder, särskilt om enheterna i fråga är geografiskt placerade i regioner med olika kalkyleringstraditioner. Det är därför av intresse att undersöka hur kalkylinformationen kan skilja sig åt i dessa fall.

Syfte: Syftet är att analysera försäljningsomkostnader med hänseende på deras urval och värdering i kalkyler.

Genomförande: Vi har genomfört en casestudie med intervjuer med tre enhetschefer i den svenska divisionen samt med tre engelska chefer för motsvarande enheter i den brittiska divisionen inom en och samma globala koncern.

Resultat: Vi finner i vår studie att kalkyltraditioner spelar en stor roll för vad kalkylinformationen visar, men att det även förekommer stora skillnader mellan enheter som har samma kalkyltradition. Vi bedömer att den främsta orsaken till att dessa skillnader uppkommer är att enheterna tillämpar olika urval.

Background: It has many times proved to be difficult to compare calculation information between different units, although these units use the same calculation method. This is especially so if the units in question geographically are belonging to regions with different calculation traditions. Therefore it is of great interest to examine how calculation information can diverse.

Purpose: The purpose is to analyse sales costs with focus on selection and valuation in calculations.

Research Method: We have carried out a case study combined with interviews with three middle-managers in the Swedish division and with three middle-managers for the corresponding units in the UK division of the same global company.

Results: We find that the calculation traditions to a large extent influences what the calculation information shows, but we also find big differences between units which historically use the same calculation traditions. According to our study the principal cause of the differences comes from the fact that the units use different selections.

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Kovářová, Lucie. "Kalkulace v Zemědělském družstvu se sídlem ve Sloupnici". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224494.

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The diploma thesis is focused on the evaluation of the costing system at the Agricultural Co-operative based in Sloupnice. The aim of this work is to develop a calculation of winter wheat which would fully meet the needs of the company´s management in evaluating the effectiveness of the cost spent on growing it. The proposal part then presents options worked out to address the problem areas found in analysing the current situation.

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Nielsen, Steen. "Omkostningskalkulation for avancerede produktionsomgivelser : en sammenligning af stokastiske og deterministiske omkostningskalkulationsmodeller". Doctoral thesis, Stockholm : Ekonomiska forskningsinstitutet vid Handelshögsk. (EFI), 1996. http://www.hhs.se/efi/summary/434.htm.

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Šimonová, Michala. "Řízení nákladů a kalkulace v podniku". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222240.

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This diploma thesis proposes the use of business intelligence working above complex economic system in a real joint-stock company for planning, cost management of cost centers and job orders and for control of managerial accounting in relation between cost centers and job orders. Furthermore thesis resolves the problems of data transition to the new information system to ensure the complexity of data entry to business intelligence.

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Livros sobre o assunto "Business cost calculator"

Office, General Accounting. Tax administration: Ways to simplify the estimated tax penalty calculation : report to the Chairmen and Ranking Minority Members, Committee on Finance, U.S. Senate, and Committee on Ways and Means, House of Representatives. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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Slorach, J. Scott, e Jason Ellis. 21. Capital allowances. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198787686.003.0021.

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This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount which can be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.

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Slorach, J. Scott, e Jason Ellis. 21. Capital allowances. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198823230.003.0021.

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Capítulos de livros sobre o assunto "Business cost calculator"

Papacharalambous, Bambos. "Cloud Services vs. On-Premise Solutions Cost Comparison Calculator". In Business Information Systems Workshops, 318–25. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-11460-6_27.

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Sawyer, Tom Y. "Cost of Sales and Marketing Model: Calculate the Cost of Doing Business". In Financial Modeling for Business Owners and Entrepreneurs, 127–55. Berkeley, CA: Apress, 2014. http://dx.doi.org/10.1007/978-1-4842-0370-5_7.

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Copăcenaru, Olimpia, Adrian Stoica, Antonella Catucci, Laura De Vendictis, Alessia Tricomi, Savvas Rogotis e Nikolaos Marianos. "Copernicus Data and CAP Subsidies Control". In Big Data in Bioeconomy, 265–90. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-71069-9_20.

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AbstractThis chapter integrates the results of three pilots developed within the framework of the Horizon 2020 DataBio project. It aims to provide a broad picture of how products based on Earth Observation techniques can support the European Union’s Common Agricultural Policy requirements, whose fulfillments are supervised by National and Local Paying Agencies operating in Romania, Italy and Greece. The concept involves the use of the same data sources, mainly multitemporal series of Copernicus Sentinel-2 imagery, but through three different Big Data processing chains, tailored to each paying agency’s needs in terms of farm compliance assessment. Particularities of each workflow are presented together with examples of the results and their accuracy, calculated by validation against independent sources. Business value aspects for each use case are also discussed, emphasizing the way in which the automation of the CAP requests verification process through satellite technologies has increased the efficiency and reduced cost and time resources for the subsidy process. We end the chapter by highlighting the benefits of continuous satellite tracking as a substitute, but also complementary to the classical field control methods, and also the enormous potential of Earth Observation-based products for the agri-food market.

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Engel, Tobias, Suparna Goswami, Andreas Englschalk e Helmut Krcmar. "CostRFID". In RFID Technology Integration for Business Performance Improvement, 27–51. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-6308-4.ch002.

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Although many firms have initiated RFID projects, they often face significant difficulties in integrating RFID systems into their existing IT landscape. One such difficulty is the upfront estimation of the cost of the RFID integration project. This chapter addresses this issue by using a design science approach to provide a cost calculation for RFID integration projects. Drawing from literature in the fields of information systems and RFID, software engineering and supply chain management, the authors develop the cost calculation method that is then implemented in a prototype. The prototype is developed and evaluated in an iterative fashion using focus groups, RFID experts, and the cognitive walkthrough method. The authors contribute to theory by proposing a new cost calculation method to estimate the costs of RFID integration projects. Practical implications include a more accurate estimation of the cost of integrating RFID systems into the existing IT landscape and a risk reduction for RFID projects.

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Charalabidis, Yannis. "Governmental Service Transformation through Cost Scenarios Simulation". In Handbook of Research on E-Business Standards and Protocols, 791–805. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-4666-0146-8.ch036.

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Formal methods for measuring the impact of interoperability on digital public services is emerging as an important research challenge in electronic government. The eGOVSIM model that is described in this chapter aims to provide administrations with a tool to calculate the gains from digitising and making interoperable services for citizens and businesses. The chapter presents existing methods for calculating the cost of services for the administration and the service consumers, such as the Standard Cost Model (SCM) and the Activity Based Costing (ABC). Then it goes on presenting a toolset for analytical cost calculations based on the various process steps and the information needs of each governmental service. The eGOVSIM toolset supports the definition of several service provision scenarios, such as front/back office system interoperability, cross-system or cross-organisational interoperability allowing the calculation of time, effort and cost elements, and relevant gains from the application of each scenario. Application results for two cases / scenarios are also presented, so that the reader can see the applicability and overall value of the approach. Lessons learned and future research directions for service cost estimation are also described.

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Klepac, Goran. "Data Mining Models as a Tool for Churn Reduction and Custom Product Development in Telecommunication Industries". In Business Intelligence, 430–57. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9562-7.ch023.

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This chapter represents the business case in the telecommunication company called Veza, in domain of churn prediction and churn mitigation. The churn project was divided into few stages. Due to limited budget and cost optimization, stage one was concentrated on prospective customer value calculation model based on fuzzy expert system. This helps Veza company to find most valuable telecom subscribers. It also helped company to better understand subscriber portfolio structure. Developed fuzzy expert system also helped Veza company in detection of soft churn. Stage two is profiling and customer segmentation based on time series analysis which provided potential predictors for predictive churn model. The central stage was concentrated on developing traditional predictive churn model based on logistic regression. This calculated probability that subscribers will make churn in next few months. The final stage was dedicated to SNA (Social Network Analysis) model development which found out the most valuable customers from the perspective of existing subscriber network. This model gave the answer that subscribers have the greatest influence on other subscribers in a way what is dangerous if they leave Veza company because they will motivate other subscribers to do the same thing. All three stages made complete churn detection/mitigation solution which take into consideration past behaviour of subscribers, their prospective value, and their strength of influence on other subscribers. This project helped Veza company to decrease churn rate and it gave directions for better understanding customer needs and behaviour which were the base for new product development.

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Slorach, J. Scott, e Jason Ellis. "21. Capital allowances". In Business Law 2020-2021, 206–10. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198858393.003.0021.

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This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount to be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.

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Slorach, J. Scott, e Jason Ellis. "21. Capital allowances". In Business Law 2019-2020, 208–12. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198838579.003.0021.

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Slorach, J. Scott, e Jason Ellis. "21. Capital allowances". In Business Law, 204–9. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780192844316.003.0021.

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This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the owner to write off their cost against the taxable income of the business. The amount to be written off is calculated using a fixed formula. Relief is only available if the capital expenditure has been incurred in respect of the items of expenditure prescribed by the Capital Allowances Act 2001.

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Picoito, Célia, e Maria João Major. "New Public Management Reforms in the Portuguese NHS". In Handbook of Research on ICTs and Management Systems for Improving Efficiency in Healthcare and Social Care, 1156–71. IGI Global, 2013. http://dx.doi.org/10.4018/978-1-4666-3990-4.ch060.

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New Public Management (NPM) is a global paradigm that affects all public sectors, health included. Following the course of NPM reforms, Portuguese hospitals adopted a more business-oriented approach. Among various transformations hospitals have been through, the way they are financed changed from a retrospective finance system, based on a budget determined by the previous year’s costs, to “contratos-programa” that are established between each hospital, the provider, and Central Administration of the Health System (ACSS), the financier. Once these “contrato-programa” are based in prices per production lines, it is extremely important to have an effective cost system that can calculate accurate costs for each production line. With this purpose, in 2007 a pilot project was initiated to replace the existing and mandatory cost department method by Activity-Based Costing (ABC) method. In this chapter, the authors analyze the changes performed in the Portuguese hospitals by NPM movement and the role that traditional (cost department) and ABC methods play in it.

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Trabalhos de conferências sobre o assunto "Business cost calculator"

Gavėnaitė-Sirvydienė, Julija, e Algita Miečinskienė. "FORECASTING COSTS OF CYBER ATTACKS USING ESTIMATION THE GLOBAL COST OF CYBER RISK CALCULATOR V 1.2". In International Scientific Conference „Contemporary Issues in Business, Management and Economics Engineering". Vilnius Gediminas Technical University, 2021. http://dx.doi.org/10.3846/cibmee.2021.618.

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Purpose – due to the constant increase of cyber-attacks not only the measures of identifying and controlling cyber risks are created, but also the methods of estimating possible cyber-attacks financial costs should be developed to increase business preparedness. The purpose of this research is to forecast potential costs of cyber-attacks in Baltic countries. Research methodology – to achieve the aim of the article and prepare a prognosis of possible cyber-attacks costs the Estimation the Global Costs of Cyber Risk Calculator V 1.2 tool was used. Findings – estimated costs of cyber-attacks in Lithuania, Latvia and Estonia are highest in the public business and ser-vices sector and also in the defense sector. According to conducted calculations the costs of cyber-attacks in Lithuania will reach 1% of GDP of Lithuania by 2026. Research limitations – in this research the costs of cyber-attacks are estimated regarding industries of business but not excluding specific cyber threats. Therefore, for the future research possibilities could be the analyses of specific cyber risks and their impact to various business sectors. Practical implications – the results of the research may be useful in practical approach for preparing the risk manage-ment tools, evaluating possible damage and effect of cyber-attacks to business, also increasing preparedness level and business resilience. Originality/Value – this estimation model has been not used to evaluate and discuss cyber-risks costs in Lithuania among previous researches, therefore the topic and conducted results are original and significantly relevant for further analyses of cyber security issues in Lithuania.

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Zhang, Caiyu, Guoqing Huo e Keping Lu. "How to Calculate the Stockholders' Cost of Stock Option Incentive". In 2009 International Conference on Business Intelligence and Financial Engineering (BIFE). IEEE, 2009. http://dx.doi.org/10.1109/bife.2009.88.

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Rizk, Nader K., e Duane A. Smith. "Regional and Business Aircraft Mission Emissions". In ASME 1994 International Gas Turbine and Aeroengine Congress and Exposition. American Society of Mechanical Engineers, 1994. http://dx.doi.org/10.1115/94-gt-300.

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To meet the design requirements of next generation aircraft engines and the expected trends of more stringent emissions regulations, better calculation methods for aircraft mission emissions need to be established. In the present investigation, a number of steps were taken to define an appropriate calculation technique. The data obtained for a full-scale annular combustor rig were compared with engine emissions to illustrate that the level of rig-to-engine agreement was good enough to use the rig data to formulate a proposed mission NOx calculation technique. Conventional methods were then used to correlate the rig data in terms of various operating parameters. It was demonstrated that the level of agreement with data was improved by including both combustion and geometrical aspects in the correlations of NOx, CO, UHC, and smoke. A semianalytical approach, which was based on detailed chemical kinetic scheme and simulated the combustor by a number of reactors representing various combustion zones, was used to correlate the data of the annular combustor. The results illustrated that better estimates of emissions were obtained over conventional methods. Two mission profiles that represented the operation of turbofan-powered regional and business aircrafts were selected to evaluate their mission emissions using the semianalytical method. An approach that utilized only the four ICAO test points in the semianalytical method was formulated to provide the total aircraft mission emissions. Results obtained by this approach were comparable to those calculated using correlations based on extensive testing of the combustor; thus, by using such a method considerable savings in cost and effort could be achieved during combustor development. The results also demonstrated the possibility of correlating the emissions in terms of ambient pressure and temperature and fuel flow rate; thus, accurate estimates of altitude emissions could be obtained.

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Bunkovsky, V. I. "Calculation Of Average Weighted Costs Of Capital When Assessing Company Business Activities". In RPTSS 2018 - International Conference on Research Paradigms Transformation in Social Sciences. Cognitive-Crcs, 2018. http://dx.doi.org/10.15405/epsbs.2018.12.32.

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Wara, A. D. "Case Study: Maximizing Business Performance by Optimizing Supply Chain Of LNG-C Distribution of 9 Gas Power Plants with A Capacity of 780 MW in Eastern Indonesia". In Digital Technical Conference. Indonesian Petroleum Association, 2020. http://dx.doi.org/10.29118/ipa20-se-421.

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The Government of Indonesia plans to build 9 gas power plants in South Kalimantan, South Sulawesi and Southeast Nusa Tenggara with a total power capacity of 780 MW with an estimated actual gas demand of 46.56 MMSCFD which are planned to be supplied by the Bontang terminal, DS-LNG, Masela LNG, and Tangguh LNG. LNG-C logistics optimization is needed to get the best transportation scenario regarding the eastern region which consists of scattered islands and inadequate infrastructure. This study analyzes and evaluates the best-case scenarios by comparing the time and cost variables. The process of planning the supply chain starts from determining the upstream-downstream distribution scheme and then calculates the shipping distance which results in the determination of the quantity, capacity and shipping of the LNG-C. Based on the analysis and calculation of the logistics, it is concluded that there are 3 divisions of clusters of Kalimantan-Sulawesi, NTT and NTB having estimated needs in a row of 18.06, 18.8, and 9.7 MMSCFD with the Milk-Run transportation method. Logistics optimization results show that scenario 1 has an efficiency value of 87% with an LNG-C transport capacity of 0.35 MMSCF, a roundtrip cruise time of 8.6 days and the number of shipments is 36 / year. The detailed analysis of costs in scenario A is 1-2 USD / MMBTU for the milk and run transportation method, 1.49-1.73 USD / MBTU for LNG-C transport costs, and regasification costs which are 1.0-3.7 USD / MMBTU. Based on the above results it can be calculated that the price of gas in the first year of implementation was 13.4 USD / MMBTU, so the total value below this supply chain was Rp.8,812,876,800.00. Therefore, this idea was created as a solution for the initial steps for the utilization of the domestic natural gas distribution

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Kalemi, Bledar, Antonio C. Caputo e Fabrizio Paolacci. "Resilience Calculation of Process Plants Under Seismic Loading: A Case Study". In ASME 2019 Pressure Vessels & Piping Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/pvp2019-93311.

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Abstract Earthquakes causes approximately 8% of total accidents in industrial facilities. Although there are several researches in literature pertaining to industrial resilience, none of them provides a modelling framework to quantify the seismic resilience of process plants. This paper presents a methodology for providing a quantitative measure of resilience and business economic losses for the process plants in case of a seismic event. The two main parameters which have utmost influence on the resilience of a process plant are operational capacity and recovery time, so they must be evaluated in proper way. Plant mapping and components vulnerability are the key modelling parameters of plant operational capacity. Exact recovery step functions are introduced based on General Reconstruction Activity Network (GRAN), considering interdependencies between plant components. In order to illustrate the discussed method, a nitric acid plant is set up as a case study. “PRIAMUS” software is used to generate the most probable damage scenarios, assuming the plant is located in seismic region of South Italy, Sicily. Ultimately, recovery curves are constructed for each damaged scenario, and business economic losses are calculated according to direct cost and business interruption. In short, this methodology provides a good estimation of the most critical components and economic losses of a process plant in case of a seismic event.

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Jarocka, Marta, e Urszula Ryciuk. "PRICING IN THE RAILWAY TRANSPORT". In Business and Management 2016. VGTU Technika, 2016. http://dx.doi.org/10.3846/bm.2016.76.

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The pricing policy seems to be very important part of the strategy of the entire enterprise. The company’s position on a competitive market depends on the ability to make optimal pricing decisions. The article discusses the determinants of transport services’ prices and methods of their calculation (cost method, demand method and method based on competition). The main objective of the paper is the identification of the pricing determinants in the context of the rail transport. According to the authors, the most important determinants of rail transport services prices are mainly connected to prime cost, but also to factors classified into following groups: transportation enterprise, customer, market and competition. The introduction to the research was the examination of the largest rail operators in Poland and their pricing models.

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Urbans, Mihails, Jeļena Malahova e Vladimirs Jemeļjanovs. "Methodology for calculating adverse health effects in Latvia". In 11th International Scientific Conference „Business and Management 2020“. VGTU Technika, 2020. http://dx.doi.org/10.3846/bm.2020.618.

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Calculating the value of life and adverse health effect is necessary for developing public policyin providing compensation to families of victims of fatal accidents; it is also needed to create reasonablesafety measures for the public, and enable the functioning of life insurance and healthcare systems. Nomethods for assessing the value of life of a person have so far been developed in Latvia. The study wascarried out to determine how much an average person’s life costs in the event of an accident associatedwith the early death of a person, as well as the possible inpatient medical care for the victim in Latvia andsee the general adverse health effect calculation methods. The methods for estimating the value of life ofan average person are very different, that is why authors make a comparison of the estimated value of lifeand the cost of medical treatment.

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Pluijms, Antoon, Klaus-Juergen Schmidt, Karel Stastny e Borys Chibisov. "Performance Comparison of More Electric Engine Configurations". In ASME Turbo Expo 2008: Power for Land, Sea, and Air. ASMEDC, 2008. http://dx.doi.org/10.1115/gt2008-50758.

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An analytical study was undertaken to investigate the fuel burn potential of More Electric Engine (MEE) configurations using the performance model of a 2-shaft high BPR 20–30 klbf turbofan in revenue service. The 3 following power off-take configurations were compared: an HP-generator, an LP-generator, and a split-power generator (small HP starter/generator and a main LP generator). For this study, because of the small performance differences, high accuracy steady-state and transient performance models must be used. For steady-state operating conditions, the design point was modified and the off-design redline margins were calculated; ground and flight idle settings were adjusted to yield both the lowest possible fuel burn and residual thrust within the surge margin of the compressor, and the resulting short range mission fuel burn was calculated. For transient conditions, the thrust response, as well as both HPC and LPC surge margin lapse during engine acceleration and deceleration, had to maintain those of the baseline engine and fulfill certification requirements. This was achieved by modifying the idle settings and acceleration/deceleration schedules. Subsequently, the resulting short range mission fuel burn was calculated. Lastly, an introduction to the business case is provided with a simple cost-effectiveness calculation. This study was an initial investigation into MEE’s that focused primarily on the propulsion unit. For further in-depth studies, it is recommended to consider in detail the business model, aircraft weight issues, and the interaction propulsion performance and aircraft performance.

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Sihn, Wilfried, Christian Hillbrand, Margarethe Prochazka, Felix Meizer e Rene´ Leitner. "Conception and Evaluation of Sustainable Cross-Company Logistics Models". In ASME 2010 10th Biennial Conference on Engineering Systems Design and Analysis. ASMEDC, 2010. http://dx.doi.org/10.1115/esda2010-24636.

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Business networking strategies and especially co-operation in logistics is gaining momentum for individual companies in order to survive in competitive markets. As cross-company transport bundling is a powerful approach to optimize cost structures, this publication deals with the conceptual design and evaluation of cross-company logistics models. For this purpose, a simulation and evaluation model is presented that supports the development of new logistics concepts. Therefore models for the calculation of emissions, costs and logistics competitiveness, have to be created and combined to holistically validate and evaluate the new approach. This combination between the three different target values distinguishes the developed model from already published methods. Based on the sustainable, company-wide approach, potentials for optimization in the areas emissions, costs, and logistic competitiveness can be detected and by means of these analysis results, new sustainable and energy efficient logistics models can be designed.

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