Teses / dissertações: "Costs"

1

Brennan, James R. "Contracting with reading costs and renegotiation costs". Connect to a 24 p. preview or request complete full text in PDF format. Access restricted to UC campuses, 2007. http://wwwlib.umi.com/cr/ucsd/fullcit?p3255549.

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Thesis (Ph. D.)--University of California, San Diego, 2007.
Title from first page of PDF file (viewed May 10, 2007). Available via ProQuest Digital Dissertations. Vita. Includes bibliographical references (p. 114-118).

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2

Cortijo, Fiestas Diego Ernesto, e Cortez Gerson André Pacheco. "Asignación de costos en el proceso productivo del arroz y su incidencia en la toma de decisiones financieras en las empresas molineras de Tarapoto, San Martin en el 2018". Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/652519.

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La presente tesis fue elaborada con la finalidad de analizar la asignación de costos en el proceso productivo del arroz y su incidencia en la toma de decisiones financieras. La evaluación se dará en las empresas molineras de la región San Martin en Tarapoto en el año 2018, ya que producen arroz y ofrecen servicios de molino. Bajo este escenario, nuestra tesis se desarrolla en el sector agrícola, especialmente en el del arroz, que es un producto básico para las canastas familiares en todo el país. Por ello, se analizará desde el proceso de cultivo del arroz hasta la cosecha y comercialización, para verificar si están optimizando recursos. En adición a ello, la función de la correcta asignación de los costos y gastos incurridos durante la etapa de producción es que exista un control financiero para determinar cómo viene realizando sus operaciones la empresa. El impacto que trae consigo nuestra tesis, es también de validar el alcance de las políticas contables; como la NIC 2 Inventarios y NIC 41 Agricultura principalmente en el sector agrícola, ya que muchas veces, la norma no es muy clara del todo y no tiene un alcance completo para el sector, por lo mismo que la industria tiene factores ajenos (ambientales principalmente) que hace más complicada el manejo de sus procesos internos. De esta forma, realizamos la presente tesis para que sirva como aporte a las empresas del sector, a que pueden generar ventajas competitivas, a través del control interno y de su correcta aplicación de la norma contable. Esto genera que se puede tomar mejores decisiones financieras y evaluar si los productos que ofrecen a los diversos clientes, generan rentabilidad y valor agregado para la empresa. Ya que, si se logra identificar mejoras en las etapas de producción, la empresa va tener mejor posición en el sector, y en consecuencia, mayores ingresos y recursos para mejorar infraestructura, tecnología, etc.
This thesis was prepared in order to analyse the allocation of costs in the rice production process and its impact on financial decision-making. The evaluation will be given in the mill companies of the San Martin region in Tarapoto in 2018, since these companies produce rice and offer mill services. Under this scenario, our thesis is developed in the agricultural sector since, at present, it is one of the markets that is constantly growing, especially that of rice, which is the basic product for family baskets around the country. In turn, if from the rice cultivation process to harvest and marketing, they are optimizing resources. In addition to this, the function of the correct allocation of costs and expenses incurred during the production stage is that there is a financial control to determine how the company is carrying out its operations. The impact that our thesis brings is also to validate the scope of accounting policies; such as IAS 2 Inventories and IAS 41 Agriculture mainly in the agricultural sector, since many times, the standard is not very clear at all, so the industry has other factors (mainly environmental) that makes the management of its internal processes. In this way, we carry out this thesis to serve as a contribution to companies in the sector, which can generate competitive advantages, through internal control and its correct application of the accounting standard. This generates that you can make better financial decisions and evaluate whether the products they offer to the various clients generate profitability and benefit for the company. Since, if it is possible to identify improvements in the production stages, the company will have a better position in the sector, and consequently, greater revenues and resources to improve infrastructure, technology, etc.
Tesis

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3

Biggs, Carl T. "Implications of transaction costs for acquisition program cost breaches". Monterey, California. Naval Postgraduate School, 2013. http://hdl.handle.net/10945/34629.

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Approved for public release; distribution is unlimited
It is generally accepted that cost growth in federal major defense acquisition programs (MDAPs) is partially attributable to inaccurate cost estimates. Cost analysts exhaustively analyze manpower and resources to provide accurate estimates, however the influence of transaction costs is often ignored in traditional cost estimates. This thesis investigates the association between cost growth and transaction costs, the real cost of business negotiations and program management. We collect MDAP cost threshold breach data and cross reference it with a proxy for MDAP transaction costs (Systems Engineering/Program Management Costs) to determine whether a correlation exists. We use multiple logistic regression models to analyze the binary outcome of breach or no breach. The results show that for MDAPs with cost-plus contracts there is a statistically significant relation between the likelihood of a cost threshold breach occurring and the relative magnitude of the MDAPs transaction costs; no such relation exists for fixed price contracts. Although these results show an association between cost threshold breaches and transaction costs, there is no evidence of causality between these two variables and our exploration of causality is a topic for future research.

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Donner, Henrik af. "Constructing Costs". Thesis, Linköping University, Department of Management and Economics, 2000. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-643.

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The economic analysis of building contracts is an unexplored field within Law and Economics. This paper makes an attempt to cast some light over the subject and encourage to more research within the field. The main purpose has been to describe why the actual price in a public construction project often turns out to be higher than the contract price and offer a way of handle that risk. In the paper a model is set up that shows an optimal contract given expectations on actual price and gaps in contracts. Cost increases for the buyer can mainly be explained by two situations. The first situation is when something unexpected occurs that forces costs to increase for the project as a whole and the risk is already allocated in advance. If the contract specifies that the buyer should bear the current risk it will not cause any procedural problems and the project will end up more expensive for the buyer. The second situation arises when a risk is realised and the contract has not specified how to deal with it. Bargaining power and anticipations on the other parts behaviour will be of significance for how to place the extra costs. A more general discussion is also held about contract forms in the construction sector and the way that different contracts handle financial risk. One conclusion is that a fixed price contract without any gaps probably is the best way for the government to keep control of cost increases. Unfortunately, in the real world almost all contracts suffer from gaps. The paper concludes that cost plus contracts should be used very rarely mainly because of the low incentives it gives the contractor to keep costs down.

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Becker, Udo J., Thilo Becker e Julia Gerlach. "The True Costs of Automobility: External Costs of Cars Overview on existing estimates in EU-27". Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2017. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-216656.

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Mobilität und Verkehr, insbesondere der Verkehr mit PKW, sind unverzichtbare Bestandteile des Lebens. PKW erbringen ohne Zweifel große private Nutzen. Daneben erzeugen PKW aber auch sog. externe Effekte: Kosten, die die Fahrenden eigentlich unbeteiligten Dritten aufbürden. Dies sind Kosten durch Lärm und Abgase, durch ungedeckte Unfallkosten, durch die entstehenden Klimaschäden, durch "up- and downstream" - Effekte und durch sonstige Umweltkosten. Diese Kosten werden nicht vom Nutzer getragen, sondern von anderen Menschen, anderen Ländern und anderen Generationen. Letztlich führt dies dazu, dass die Kosten der Autonutzung in der EU-27 zu niedrig sind. Damit erge-ben sich ökonomisch zwingend ineffiziente Wahlentscheidungen: PKW werden häufiger genutzt als bei effizienten Allokationen. Auch deshalb gibt es in unseren Städten so viel Stau, so hohe Abgas- und Lärmemissionen, so hohe Steuern für die Kompensation der Schäden und so hohe Krankenkassenbeiträge. In der Untersuchung wurden, basierend auf allen vorliegenden Studien sowie auf der Methodik des „handbooks“ der EU-Kommission ("IMPACT") Schätzungen für die ungedeckten Kosten der 27 Mitgliedsländer der EU erarbeitet. Kostensätze für Lärm, Luftverschmutzung, Unfälle und up-/downstream Effekte wurden analog zu den Studien von CE Delft, Infras and Fraunhofer (2011) übernommen. Die Methodik ist im Text beschrieben und entspricht dem Stand des Wissens; im Bereich der Klimaschäden wurde ein höherer Ansatz und eine Bandbreite (low scenario: 72 €/t CO2; high scenario: 252 €/t CO2) gewählt.

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Becker, Udo J., Thilo Becker e Julia Gerlach. "The True Costs of Automobility: External Costs of Cars Overview on existing estimates in EU-27". Technische Universität Dresden, 2012. https://tud.qucosa.de/id/qucosa%3A30084.

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Mobilität und Verkehr, insbesondere der Verkehr mit PKW, sind unverzichtbare Bestandteile des Lebens. PKW erbringen ohne Zweifel große private Nutzen. Daneben erzeugen PKW aber auch sog. externe Effekte: Kosten, die die Fahrenden eigentlich unbeteiligten Dritten aufbürden. Dies sind Kosten durch Lärm und Abgase, durch ungedeckte Unfallkosten, durch die entstehenden Klimaschäden, durch 'up- and downstream' - Effekte und durch sonstige Umweltkosten. Diese Kosten werden nicht vom Nutzer getragen, sondern von anderen Menschen, anderen Ländern und anderen Generationen. Letztlich führt dies dazu, dass die Kosten der Autonutzung in der EU-27 zu niedrig sind. Damit erge-ben sich ökonomisch zwingend ineffiziente Wahlentscheidungen: PKW werden häufiger genutzt als bei effizienten Allokationen. Auch deshalb gibt es in unseren Städten so viel Stau, so hohe Abgas- und Lärmemissionen, so hohe Steuern für die Kompensation der Schäden und so hohe Krankenkassenbeiträge. In der Untersuchung wurden, basierend auf allen vorliegenden Studien sowie auf der Methodik des „handbooks“ der EU-Kommission ('IMPACT') Schätzungen für die ungedeckten Kosten der 27 Mitgliedsländer der EU erarbeitet. Kostensätze für Lärm, Luftverschmutzung, Unfälle und up-/downstream Effekte wurden analog zu den Studien von CE Delft, Infras and Fraunhofer (2011) übernommen. Die Methodik ist im Text beschrieben und entspricht dem Stand des Wissens; im Bereich der Klimaschäden wurde ein höherer Ansatz und eine Bandbreite (low scenario: 72 €/t CO2; high scenario: 252 €/t CO2) gewählt.

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7

Nesbitt, Tess Alexandra. "Cost-sensitive tree-stacking learning with variable prediction error costs /". Diss., Restricted to subscribing institutions, 2010. http://proquest.umi.com/pqdweb?did=2026906691&sid=1&Fmt=2&clientId=1564&RQT=309&VName=PQD.

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8

Pereira, Pedro. "Three essays on cost reducing investment /". Diss., Connect to a 24 p. preview or request complete full text in PDF format. Access restricted to UC campuses, 1997. http://wwwlib.umi.com/cr/ucsd/fullcit?p9804531.

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9

Leamon, Gregory Robert Petroleum Engineering Faculty of Engineering UNSW. "Petroleum well costs". Awarded by:University of New South Wales. School of Petroleum Engineering, 2006. http://handle.unsw.edu.au/1959.4/30599.

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This is the first academic study of well costs and drilling times for Australia???s petroleum producing basins, both onshore and offshore. I analyse a substantial database of well times and costs sourced from government databases, industry and over 400 recent well completion reports. Three well phases are studied - Pre-Spud, Drilling and Completion. Relationships between well cost factors are considered, including phase time, phase cost, daily cost, rig day rate, well depth, basin, rig type, water depth, well direction, well objective (e.g. exploration), and type of completion (P&A or producer). Times and costs are analysed using scatter plots, frequency distributions, correlation and regression analyses. Drilling times are analysed for the period 1980 to 2004. Well time and variability in well time tend to increase exponentially with well depth. Technical Limits are defined for both onshore and offshore drilling times to indicate best performance. Well costs are analysed for the period 1996 to 2004. Well costs were relatively stable for this period. Long term increases in daily costs were offset to some extent by reductions in drilling times. Onshore regions studied include the Cooper/Eromanga, Surat/Bowen, Otway and Perth Basins. Offshore regions studied include the Carnarvon Basin shallow and deepwater, the Timor Sea and Victorian Basins. Correlations between regional well cost and well depth are usually high. Well costs are estimated based on well location, well depth, daily costs and type of completion. In 2003, the cost of exploration wells in Australia ranged from A$100,000 for shallow coal seam gas wells in the Surat/Bowen Basins to over A$50 million for the deepwater well Gnarlyknots-1 in the Great Australian Bight. Future well costs are expected to be substantially higher for some regions. This study proposes methods to index historical daily costs to future rig day rates as a means for estimating future well costs. Regional well cost models are particularly useful for the economic evaluation of CO2 storage sites which will require substantial numbers of petroleum-type wells.

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10

Manifavas, Charalampos. "Micropayment transaction costs". Thesis, University of Cambridge, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.620643.

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11

Bandžak, Richard. "Costs and benefits of reducing financing costs through corporate social responsibility". Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201904.

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The dissertation thesis investigates the relationship between corporate social responsibility (CSR) and financial performance (FP) on the sample of 51 Eurozone banks over the period from 2008 to 2014. The investigation is based on a panel data regression analysing the financial data from Bankscope and the social performance data from CSRHub. Return on assets and the ratio of non-performing loans to total loans represent the measures of financial performance and are used as dependent variables. The results of this model have shown a positive and statistically significant CSR-FP relationship. It is argued that even though the results show statistical significance, they do not necessarily include such a strong informational value. This is caused by methodological limitations, such as potentially biased data on CSR, as well as by the theoretical ones. The main theoretical concern, detected in the dissertation thesis, is a need for redefinition of the banks' driving motives of engaging in CSR activities. Banks engaging in CSR activities for merely strategic reasons should be analysed separately on a firm-level as they may otherwise bias the empirical results. Another important aspect of the work was an argument that banks benefit from CSR mainly through the product differentiation. This could not have been tested empirically, but it is assumed that the product differentiation, for example through reputation enhancement, may play a significant role in boosting bank's profits.

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12

Savage, William. "The Full Cost of Renewables: Managing Wind Integration Costs in California". Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/pomona_theses/57.

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Wind power will be an important component of California's aggressive strategies to meet its greenhouse gas reduction targets by the year 2020. However, the costs of integrating wind power's variable and uncertain output are often ignored. I argue that California must take prudent action to understand, minimize, and allocate wind integration costs. A review of numerous studies suggests that for wind penetration levels below 20%, integration costs should remain modest. However, costs are heavily dependent on market structure, and I suggest numerous ways that California can optimize its market design to manage wind integration costs.

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13

Asif, Mohammad. "Simple generic models for cost-significant estimating of construction project costs". Thesis, University of Dundee, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.330103.

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14

MOREIRA, EDUARDO DA CUNHA. "LOGISTICAL COSTS MANAGEMENT BASED ON ACTIVITIES AND TOTAL COST OF OWNERSHIP". PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2008. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=12146@1.

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A correta avaliação dos custos logísticos de uma empresa permite uma melhor gestão destes custos e tomada de decisões mais precisas. Este trabalho aborda a apuração de custos logísticos através do método de custeio tradicional, indica os problemas que o tornam inadequado para esta tarefa e propõe a utilização de ferramentas contemporâneas. Apesar de considerar a importância da análise dos custos logísticos totais, o trabalho desenvolve a análise somente para os custos do transporte marítimo, pois estes são os mais relevantes para o caso em análise. Para solucionar as inadequações do método tradicional de custeio, é proposta a utilização do método de Custeio Baseado em Atividades, do inglês Activity-Based Costing (ABC). Este método visa atribuir os custos dos recursos de acordo com as atividades onde estes foram utilizados e traz bons resultados na avaliação gerencial dos custos logísticos. Além deste método, é proposta a utilização do Custo Total de Propriedade, do inglês Total Cost of Ownership (TCO), para a contratação de navios. Esta ferramenta avalia o custo de obtenção e uso de um bem ou serviço, incluindo outras variáveis além do preço. Os resultados do trabalho são favoráveis à utilização das ferramentas, mas há necessidade de um extenso trabalho interno no seu ambiente de aplicação para a sua implementação.
The correct evaluation of the logistical costs of a company allows better management of these costs and a more accurate decision making process. This work addresses the obtainment of logistical costs through the traditional method of cost assignment, points out problems that make it unsuitable for this task, and suggests the use of contemporary tools. Despite considering the importance of the total logistical costs, this work develops the analysis only for the costs of shipping, since these are the most relevant to the case under approach. To solve the inadequacies of the traditional method of cost assignment, it is suggested the Activity-Based Costing method (ABC). This method allocates the cost of resources in accordance with the activities over which they were used and brings forth good results in the managerial evaluation of logistical costs. In addition to this method, it is suggested the use of Total Cost of Ownership (TCO) for hiring ships. This tool evaluates the cost of obtaining and using a good or service, including other variables besides price. The results of this work are favourable to the use of the tools, but there is the need of extensive internal work in its field of application to have it implemented.

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15

Tavares, Diogo Nuno Mendes. "Analysing costs in the supply chain : the Cost-to-Serve method". Master's thesis, Universidade de Aveiro, 2013. http://hdl.handle.net/10773/11405.

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Mestrado em Engenharia e Gestão Industrial
O presente documento aborda uma técnica de medição de custos presentes na cadeia de abastecimento, com enfoque nos custos incorridos para servir o cliente. No ambiente atual de competitividade de negócios, o conceito de cadeia de abastecimento está a atravessar uma grande alteração, mudando no sentido de desenvolver estratégias segmentadas para o cliente com o objetivo de proporcionar maiores níveis de valor ao cliente. As estratégias para a cadeia de abastecimento têm sido predominantemente planeadas para a excelência na redução de custos associados com funções de caráter comercial. Neste contexto, a identificação do Cost-to-Serve de clientes específicos em toda a cadeia de abastecimento é um dos desafios mais difíceis pelos quais os gestores se deparam, muito graças à diversidade de inúmeras atividades presentes na cadeia de abastecimento. Os mercados estão cada vez mais orientados para o cliente e as organizações estão a focar a sua atenção no sentido de melhorar o atendimento global deste. Desta forma, os modelos de medição de custos devem ser concebidos de maneira a identificar e abordar a forma como os custos de servir o cliente afetam as estruturas de custo das empresas, assim como compreender a rentabilidade individual dos clientes, especialmente para empresas baseadas em serviços. A principal vantagem de uma análise CTS reside na forma de como a informação obtida pode ser utilizada para fazer ajustes apropriados a políticas e processos de serviço, especialmente para com os clientes que geram uma rentabilidade negativa, assim como as suas respetivas margens de contribuição e a reconfiguração das funções de marketing e negócios de caráter logístico.
Current document addresses a technique for measuring costs present in a supply chain, with a special focus on the costs incurred to serve the clients. In today’s competitive business environment, the supply chain concept is experiencing a major change, shifting towards developing customer-segmented strategies with the aim of providing higher levels of customer value. Supply chain strategies are being planned predominantly for excellence in cost reduction associated with business functions. In this context, identifying the Cost-to-Serve of specific customers across the supply chain is one of the most challenging problems by which managers have to deal, mostly due to the diversity of numerous activities present in any supply chain. Markets are increasingly becoming customer oriented and organizations are driving their attention to improve overall customer service. Therefore, cost measurement models have to be designed in order to identify and address how customer service costs affect the cost structures of companies, as well as to understand individual customer profitability, especially those companies focused on services. The main benefit of a Cost-to-Serve analysis lies in how this kind of information can be used to make appropriate adjustments to policies and service processes, especially to loss-making customers, as well as their respective share of contribution margin, and the reconfiguration of marketing functions and logistics business.

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16

Yang, Shih-Hsien. "Effectivess of Using Geotextiles in Flexible Pavements: Life-Cycle Cost Analysis". Thesis, Virginia Tech, 2006. http://hdl.handle.net/10919/31442.

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Using geotextiles in secondary roads to stabilize weak subgrades has been a well accepted practice over the past thirty years. However, from an economical point of view, a complete life cycle cost analysis (LCCA), which includes not only costs to agencies but also costs to users, is urgently needed to assess the benefits of using geotextile in secondary road flexible pavement. In this study, a comprehensive life cycle cost analysis framework was developed and used to quantify the initial and the future cost of 25 representative design alternatives. A 50 year analysis cycle was used to compute the cost-effectiveness ratio for the design methods. Four flexible pavement design features were selected to test the degree of influence of the frameâ s variables. The analysis evaluated these variables and examined their impact on the results. The study concludes that the cost effectiveness ratio from the two design methods shows that the lowest cost-effectiveness ratio using Al-Qadiâ s design method is 1.7 and the highest is 3.2. The average is 2.6. For Perkinsâ design method, the lowest value is 1.01 and the highest value is 5.7. The average is 2.1. The study also shows when user costs are considered, the greater TBR value may not result in the most effective life-cycle cost. Hence, for an optimum secondary road flexible pavement design with geotextile incorporated in the system, a life cycle cost analysis that includes user cost must be performed.
Master of Science

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Kiciroglu, Ahmet. "Scheduling With Discounted Costs". Master's thesis, METU, 2003. http://etd.lib.metu.edu.tr/upload/1208321/index.pdf.

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Majority of the studies in the scheduling literature is devoted to time based performance measures. In this thesis, we develop a model that considers monetary issues in single machine scheduling environments. We assume all the jobs should be completed by a common due date. An early revenue is earned if the completion time is before or on the due date, and a tardy revenue is gained if the job is completed after the due date. We consider restricted and unrestricted due date versions of the problem. Our objective is the maximization of the net present value of all revenues. We first investigate some special cases of the problem, and present polynomial time algorithms to solve them. Then, we develop branch and bound algorithms with lower and upper bounding mechanisms. Computational experiments have shown that the branch and bound algorithms can solve large-sized problems in reasonable times.

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18

Loving, Easton. "Components of logging costs". Thesis, This resource online, 1991. http://scholar.lib.vt.edu/theses/available/etd-10222009-124937/.

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19

Tarricone, Rosanna. "Costs of major depression". Thesis, London School of Hygiene and Tropical Medicine (University of London), 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.406412.

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20

SUN, LIAOMING. "ESTIMATING THE UNINSURED COSTS OF WORK-RELATED ACCIDENTS". University of Cincinnati / OhioLINK, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1116262472.

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21

Bazalar, Reyes Alberto Isaac. "Sistema de costo estándar en el costo unitario en una empresa de cerámicos San Juan S.A.C. del Distrito de Lurín, año 2016". Bachelor's thesis, Universidad Ricardo Palma, 2017. http://cybertesis.urp.edu.pe/handle/urp/1382.

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La implementación de un sistema de costos para empresas industriales de porcelanato en base a la arcilla y esmaltes requiere definir ciertos temas que influyen en la determinación del costo de producción. Así tenemos, que la materia prima, mano de obra y los costos directos e indirectos agregados para la fabricación influye en la determinación del costo a ser aplicados a la producción en el periodo correspondiente. En el presente trabajo de investigación tiene como objetivo proponer a la gerencia general el sistema de costos estándar para calcular los elementos del costo con mejor precisión. La metodología consiste en presentar el caso de una empresa industrial – porcelanato dedicado a la producción de porcelana, pisos y revestimientos cerámicos, implementando como el sistema de costos estándar implica en la determinación del costo unitario. Se concluye que el sistema por estándar tiene incidencia en la determinación del costo de producción de una empresa industrial – cerámico. Ya que a la fecha la empresa no cuenta con un apropiado sistema de costos que incide en la determinación y cálculo en los impuestos, en el control y cálculos de los inventarios. Implementation of the United Nations System Cost for Industrial Enterprises in the base porcelain clay and glaze requires defining certain issues that influence the determination of the production cost. Thus, we have the raw material, labor and direct and indirect costs for manufacturing aggregates influences the determination of Being a cost applied to production in the corresponding period. In the present research aims to propose to the general management system standard costs to calculate the cost elements with more precision. The methodology is to present the case of an industrial enterprise - porcelain tile dedicated to the production of porcelain floors and ceramic tiles, implemented as the standard cost system involves determining the unit cost. It is concluded that the system standard has an impact on the determination of cost of production of an industrial company - ceramics. Since the date the company does not have an appropriate cost system that affects the determination and calculation of taxes, control and inventory calculations.

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22

Elfarra, Mohamed Reyad. "The strategic importance of transaction costs : transaction costs as a barrier to entry". Thesis, University of Sheffield, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.440934.

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23

Скрипник, М. І., e О. О. Григоревська. "Маркетингові витрати у дизайн-діяльності: Економічна сутність та класифікація". Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/11578.

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Розглянуто підходи науковців до проблеми класифікації маркетингових витрат. Обґрунтовано можливість підвищення ефективності прийняття управлінських рішень у сфері дизайн-діяльності на основі деталізації маркетингових витрат. Узагальнено класифікаційні ознаки маркетингових витрат на основі визначених критеріїв поділу.
The approaches of scientists to the problem of classification of marketing expenses are considered. The possibility of increasing the efficiency of making managerial decisions in the field of design activity based on the detailed marketing costs is substantiated. The classification marks of marketing expenses are generalized on the basis of certain criteria of division.

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24

Parayre, Roch. "Essays on decision making and the sunk cost phenomenon". Thesis, University of British Columbia, 1991. http://hdl.handle.net/2429/31079.

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This dissertation consists of three separate essays, each dealing with a different aspect of the sunk cost phenomenon. The first essay proposes a multiattribute utility model of the sunk cost phenomenon. We argue that this phenomenon, the tendency toward over-investment in losing courses of action, is the result of tensions between economic and psychological factors such as cognitive dissonance. We formalize this tension by decomposing the investor's total utility into its economic and psychological components, and develop a two-attribute utility model which describes sunk cost behavior. We establish the interaction between the economic and psychological factors, which determines the form of the resulting model, both for decisions under certainty and under uncertainty. The model helps reconcile past explanations of sunk cost behavior, and also generates new predictions. We explore the behavioral ramifications of the model, and introduce formal concepts that are useful in characterizing the presence and intensity of a sunk cost effect. The model is then extended beyond the sunk cost problem, to more general allocation situations involving multiple projects or mental accounts. The second essay examines some of the strategic implications of the sunk cost phenomenon in sequential allocation decisions. Drawing from psychology and behavioral decision theory, we first present a typology of possible causes for this tendency. We then present a generic two-period allocation model of the phenomenon within a utility-maximization framework, and derive some comparative statics results - thus showing that the sunk cost phenomenon can be accommodated within formal micro-economic models. The model is used to formalize many of the possible causes of the phenomenon. We then move on to the analysis of some implications of this behavior in strategic situations. A strategic game analysis is used to derive the optimal allocations as a function of sunk cost behavior. We establish when this behavior can be used as a successful precommitment strategy by the sunk cost player, and when it is exploitable by an opponent. Numerous strategic applications of our game-theoretic approach are discussed. The third essay addresses key questions surrounding the financial implications of sunk cost behavior by using data on actual decisions made by firms, and the stock market reaction to these decisions. Specifically, using field evidence we test for the presence of a systematic sunk cost phenomenon in allocation decisions made by publicly traded firms, as recognized by the stock market and reflected in the prices of these firms' shares. We use a financial event study methodology to determine whether share prices reflect the stock market's belief that managers display a sunk cost effect, and use these results to infer the magnitude of the financial implications or "cost" of managers' sunk cost behavior to these firms.
Business, Sauder School of
Graduate

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25

Berry, Max. "Virtual reality simulations and interventional radiology /". Göteborg : Department. of Radiology, Institute of Clinical Sciences, The Sahlgrenska Academy at Göteborg University, 2007. http://hdl.handle.net/2077/3188.

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26

Левченко, А. В. "Вдосконалення системи управління витратами підприємства на прикладі ТОВ "Сумимостобуд"". Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76223.

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Метою даної роботи є обгрунтування засобів і механізмів управління витратами та розробка порад з їх вдосконалення. Завдання дослідження. Відзначаючи отримані результати попередніх досліджень, треба визнати наявність низки невирішених питань, пов’язаних з необхідністю теоретичного обґрунтування поняття «витрати» та різних підходів до їх класифікації. В практиці це пов’язано з необхідністю вдосконалення організації і способів внутрішнього контролю витрат в компанії. Об’єктом дослідження є економічна категорія витрат, зокрема також і на прикладі діючого підприємства. Предмет дослідження – ефективність витрачання речових, трудових та грошових ресурсів, а також огляд існуючих способів обліку витрат з можливістю їх впровадження в українських умовах. У першому розділі подано теоретичні основи питання, яке взято до розгляду, тобто суть, види та чинники витрат компанії. У другому розділі приводиться аналіз методів управління витратами, переваги та недоліки кожного з них. Третій розділ містить практичне рішення проблеми, яка досліджувалася під час проходження автором переддипломної практики.

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27

Collins, Sherry. "MEDICAL DIAGNOSTIC GROUPING AND NURSING INTENSITY CASE MIX AS PREDICTORS OF AGGREGATE RESOURCE CONSUMPTION IN HOSPITALIZED PATIENTS (ACUITY, PROSPECTIVE PAY, DRG'S)". Thesis, The University of Arizona, 1985. http://hdl.handle.net/10150/275347.

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Chalmers, Malcolm G. "Spending to save: Retrospective Case Studies". University of Bradford, 2005. http://hdl.handle.net/10454/3628.

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yes
The key questions to be addressed in this study are: ¿ with the benefit of hindsight, what conflict prevention `packages¿ could the international community have designed in order to minimise the probability of the conflicts that actually took place? ¿ how much would have been saved if these packages had been implemented, given reasonable estimates about their costs, compared with the actual cost of conflict and post-conflict intervention. The first section provides a background to the conflicts. This is followed by an assessment of the levels of resources that the international community has committed to the Western Balkans since 1991. The third part of the study provides two hypothetical scenarios for CP interventions that might have restrained conflict from breaking out. These CP packages are then costed and an assessment of their probability of success is made.

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29

Becker, Udo J., Thilo Becker e Julia Gerlach. "Externe Autokosten in der EU-27 Überblick über existierende Studien". Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2017. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-217708.

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Mobilität und Verkehr, insbesondere der Verkehr mit PKW, sind unverzichtbare Bestandteile des Lebens. PKW erbringen ohne Zweifel große private Nutzen. Daneben erzeugen PKW aber auch sog. externe Effekte: Kosten, die die Fahrenden eigentlich unbeteiligten Dritten aufbürden. Dies sind Kosten durch Lärm und Abgase, durch ungedeckte Unfallkosten, durch die entstehenden Klimaschäden, durch "up- and downstream" - Effekte und durch sonstige Umweltkosten. Diese Kosten werden nicht vom Nutzer getragen, sondern von anderen Menschen, anderen Ländern und anderen Generationen. Letztlich führt dies dazu, dass die Kosten der Autonutzung in der EU-27 zu niedrig sind. Damit erge-ben sich ökonomisch zwingend ineffiziente Wahlentscheidungen: PKW werden häufiger genutzt als bei effizienten Allokationen. Auch deshalb gibt es in unseren Städten so viel Stau, so hohe Abgas- und Lärmemissionen, so hohe Steuern für die Kompensation der Schäden und so hohe Krankenkassenbeiträge. In der Untersuchung wurden, basierend auf allen vorliegenden Studien sowie auf der Methodik des "handbooks" der EU-Kommission ("IMPACT") Schätzungen für die ungedeckten Kosten der 27 Mitgliedsländer der EU erarbeitet. Kostensätze für Lärm, Luftverschmutzung, Unfälle und up-/downstream Effekte wurden analog zu den Studien von CE Delft, Infras and Fraunhofer (2011) übernommen. Die Methodik ist im Text beschrieben und entspricht dem Stand des Wissens; im Bereich der Klimaschäden wurde ein höherer Ansatz und eine Bandbreite (low scenario: 72 €/t CO2; high scenario: 252 €/t CO2) gewählt.

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30

Becker, Udo J., Thilo Becker e Julia Gerlach. "Coûts externes de l’automobile Aperçu des estimations existantes dans l'Union européenne à 27". Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2017. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-217715.

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Mobilität und Verkehr, insbesondere der Verkehr mit PKW, sind unverzichtbare Bestandteile des Lebens. PKW erbringen ohne Zweifel große private Nutzen. Daneben erzeugen PKW aber auch sog. externe Effekte: Kosten, die die Fahrenden eigentlich unbeteiligten Dritten aufbürden. Dies sind Kosten durch Lärm und Abgase, durch ungedeckte Unfallkosten, durch die entstehenden Klimaschäden, durch "up- and downstream" - Effekte und durch sonstige Umweltkosten. Diese Kosten werden nicht vom Nutzer getragen, sondern von anderen Menschen, anderen Ländern und anderen Generationen. Letztlich führt dies dazu, dass die Kosten der Autonutzung in der EU-27 zu niedrig sind. Damit erge-ben sich ökonomisch zwingend ineffiziente Wahlentscheidungen: PKW werden häufiger genutzt als bei effizienten Allokationen. Auch deshalb gibt es in unseren Städten so viel Stau, so hohe Abgas- und Lärmemissionen, so hohe Steuern für die Kompensation der Schäden und so hohe Krankenkassenbeiträge. In der Untersuchung wurden, basierend auf allen vorliegenden Studien sowie auf der Methodik des "handbooks" der EU-Kommission ("IMPACT") Schätzungen für die ungedeckten Kosten der 27 Mitgliedsländer der EU erarbeitet. Kostensätze für Lärm, Luftverschmutzung, Unfälle und up-downstream Effekte wurden analog zu den Studien von CE Delft, Infras and Fraunhofer (2011) übernommen. Die Methodik ist im Text beschrieben und entspricht dem Stand des Wissens; im Bereich der Klimaschäden wurde ein höherer Ansatz und eine Bandbreite (low scenario: 72 €/t CO2; high scenario: 252 €/t CO2) gewählt.

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31

Parker, Dominic Paul. "The effects of contracting costs, bureaucratic costs, and constituencies on state wildlife agency budgets". Thesis, Montana State University, 2001. http://etd.lib.montana.edu/etd/2001/parker/ParkerD2001.pdf.

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In the United States, management of wildlife resources is primarily conducted by private landowners and state wildlife agencies. Landowners must establish and enforce contracts in order to capture the value of wildlife populations that inhabit tracts of land beyond their property boundaries. Bureaucratic agencies have little incentive to maximize the net value of wildlife and their performance is limited by political constraints, employee shirking, and conflict among competing professionals. This thesis examines the role that these costs have in affecting the size of state wildlife agency budgets and allocations of budgets to nongame. The general hypothesis is that budget size and budget allocations to nongame respond to changes in the relative costs of each institution in ways consistent with wealth maximization. Two models are developed to derive a narrower set of hypotheses. The first seeks to explain the determinants of agency budget size. The second seeks to explain the determinants of the percentage of budgets allocated to nongame. Five predictions result. First, increases in private contracting costs will increase agency budget size and decrease nongame allocations. Second, increases in bureaucratic costs will decrease agency budget size. Third, increases in the costs of nongame management to agencies and politicians will decrease budget allocation towards nongame. Fourth, increases in game and nongame demand will increase agency budget size. Fifth, increases in the demand for nongame relative to game will increase budget allocations to nongame. For the empirical tests of each model I use data from a cross-section of U.S. states. Land-use and land ownership data proxy private contracting costs and agency organization and funding variables proxy bureaucratic costs. Agency organization and funding variables are also used to proxy nongame management costs to agencies and politicians. Hunting, fishing, and wildlife-watching data are used to proxy demand for game and nongame. The regression analysis supports all five of the predictions listed above.

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Dunn, Laurence Michael. "An investigation of the factors affecting the lifecycle costs of COTS-based systems". Thesis, University of Portsmouth, 2011. https://researchportal.port.ac.uk/portal/en/theses/an-investigation-of-the-factors-affecting-the-lifecycle-costs-of-cotsbased-systems(8868c04c-cd73-4559-b5fd-fb4e60e31e6d).html.

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This research used a case study based approach to test Abts’ CBS Functional Density Rule of Thumb (Abts, 2002; 2004) and to identify the factors influencing the costs of COTS-based systems by means of statistical analysis of a large component dataset from IBM, Grounded Theory analysis of a series of interviews with software architects and project managers and an extended literature review. Whilst the use of Glaser’s (1978) Grounded Theory approach provided support for Abts’ theory the statistical analysis provided no support for the theory that maximising the amount of system functionality provided by COTS components reduced system development costs. This has led to the identification of a weakness in the Grounded Theory method in that it is unable to move beyond the preconceptions of the interviewees if the interview data collection method is used in isolation of other data collection methods. However, overall this research has provided a deeper understanding of the issues affecting COTS-based design. By combining the outcomes of the Grounded Theory analysis and literature review a series of forces influencing the costs of building COTS-based systems have been identified, together with a set of principles, which when used in combination can enable software practitioners to make informed decisions about the impact on costs of using components.

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Palomino, Alejandro, e Jesse C. Epp. "An Analysis of Aviation Maintenance Operations and Supporting Costs, and Cost Capturing Systems". Thesis, Monterey, California. Naval Postgraduate School, 2012. http://hdl.handle.net/10945/27885.

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The United States Navy has a number of entities that work together to ensure aircraft in the Navy are supplied with the parts and materials required to maintain mission readiness. An analysis of the operating and support system costs will characterize cost variance across Organizational, Intermediate and Depot level maintenance. We will examine both labor and material cost for both reparable and consumable items, and categorize those costs by type of maintenance action. This analysis is intended to help in the development of a cost model which could aid in both budget planning and execution.

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34

Kavaliauskienė, Liubov. "Analysis of the cost-effectiveness and costs rationalization of antidepressants consumption in Lithuania". Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130222_153819-30983.

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In recent years, there has been much debate regarding the rationality of consumption and cost effectiveness of antidepressants. The economic aspects of treating depression are becoming more frequently evaluated as newer antidepressants become available and as healthcare entities attempt to address increasing costs. The aim of the research. To investigate and assess the possibilities of a more rational use of the public and private funds of the Lithuanian population in the cases of medicament depression treatment. The tasks of the research: 1. To perform a comparative analysis of the antidepressant consumption in the years 2004 to 2009 in Lithuania. 2. To evaluate depression diagnosis and treatment effectiveness and depression diagnosis dynamics in Lithuania from 2004 to 2009. 3. To perform antidepressant cost analysis from 2004 to 2009 in Lithuania. 4. To perform the cost-effectiveness analysis of depression treatment and propose the possible ways for costs rationalization. Scientific novelty of the research. For the first time, depression relapse rate was used as a medicament depression treatment effectiveness evaluation indicator in assessing the rationality of the costs of treatment with antidepressants. The survey data can be used in practice when dealing with antidepressants consumption and the improvement of the effectiveness of evaluation and reimbursement systems in Lithuania.
Pastaraisiais metais kyla daug diskusijų dėl antidepresantų panaudojimo racionalumo bei sąnaudų efektyvumo. Rinkoje atsirandant naujiems antidepresantams vis dažniau analizuojami ekonominiai depresijos gydymo aspektai, o sveikatos priežiūros sektoriaus valdymo institucijos bando spręsti išlaidų didėjimo problemą. Darbo tikslas. Ištirti ir įvertinti galimybes racionaliau naudoti viešąsias ir privačias Lietuvos gyventojų lėšas vaistams, skiriamiems medikamentiniam depresijos atvejų gydymui. Darbo uždaviniai. 1. Atlikti lyginamąją antidepresantų sunaudojimo 2004–2009 m. Lietuvoje analizę. 2. Įvertinti depresijos diagnozavimo ir gydymo efektyvumą bei depresijos diagnozavimo dinamiką Lietuvoje 2004–2009 m. 3. Atlikti išlaidų antidepresantams per 2004–2009 m. Lietuvoje analizę. 4. Atlikti depresijos gydymo sąnaudų efektyvumo analizę ir pateikti galimus išlaidų racionalizavimo būdus. Darbo mokslinis naujumas ir praktinė reikšmė. Vertinant gydymo antidepresantais išlaidų racionalumą, pirmą kartą kaip medikamentinio depresijos atvejų efektyvaus gydymo vertinimo indikatorius buvo panaudotas depresijos pasikartojimo rodiklis. Tyrimo rezultatai gali būti naudojami praktikoje, nagrinėjant antidepresantų panaudojimą, sąnaudų efektyvumo vertinimą ir kompensavimo sistemos tobulinimą Lietuvoje.

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Morales, Sarriera Javier. "Productivity and costs in the transit sector : the impact of Baumol's cost disease". Thesis, Massachusetts Institute of Technology, 2016. http://hdl.handle.net/1721.1/104154.

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Thesis: S.M. in Transportation, Massachusetts Institute of Technology, Department of Civil and Environmental Engineering, 2016.
This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (pages 143-146).
This thesis covers several topics related to transit costs, productivity, efficiency, and benefits. We first show that labor productivity growth among transit agencies in the United States is slow or stagnant, and it is significantly lower than productivity growth in most industries. According to Baumol's cost disease theory, this leads to a spiraling trend in cost escalation over time and it is a threat to long run financial sustainability. In fact, we find that transit costs increase not only above the inflation rate but above the rate predicted by Baumol's theory, which is evidence of additional compounding factors, such as the bargaining power of labor unions, and political or managerial issues. First, we extend the analysis to calculate total factor productivity, and the results validate the findings of sluggish labor productivity growth. The calculations also reveal that while productivity may grow with efficiency gains, these gain are bounded by a frontier, and, in the long run, the inherent nature of low productivity growth in the transit sector will continue to drive transit costs faster than other sectors. We also assess whether contracting out transit operations alleviates the implications of Baumol's cost disease, and the results show that in spite of lower average costs, contracted service also has significant cost escalation over the long run, evidence that the implications also apply to the private delivery of transit service. In addition, we also consider other sectors within the larger transportation industry and analyze whether productivity and costs follow the same pattern predicted by Baumol's cost disease. The results vary widely, from vehicle maintenance on the one hand (with low productivity growth and high cost increase) to automobile manufacturing on the other hand. The transit construction industry also shows signs of Baumol's cost disease, but not as severe as those for transit operations. Finally, despite the spiraling nature of transit costs, we also show that the internal and external benefits of transit tend to grow over time, which can justify higher fares and additional subsidy. Although there is no clear antidote to Baumol's cost disease, policymakers should recognize that as the economy becomes more productive and prosperous overall, it can continue to support growing levels of transit service in recognition of its growing external benefits, despite its inherent nature of stagnant productivity growth.
by Javier Morales Sarriera.
S.M. in Transportation

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Kleczyk, Ewa Jadwiga. "Incidence and Costs of Pinhole Leak Corrosion and Corporate Cost of Capital Borrowing". Diss., Virginia Tech, 2008. http://hdl.handle.net/10919/29901.

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The first part of this doctorate dissertation examines the factors influencing the occurrence and costs of pinhole leak corrosion as well as the household decisions for corrosion prevention and plumbing material selection. Three mail surveys of households were used to elicit the experiences with leaks as well as the optimal corrosion prevention and material choices. Probability modeling (i.e. MNL) and linear regression analysis were used to analyze survey responses. Pinhole leak occurrences were found associated with pipe type installed, property age, pipe failure history, and dwelling distance from a water treatment plant. The number and location of pinhole leaks in the dwelling and the pipe type are associated with the financial costs of pinhole leaks. The corrosion prevention choices as well as the plumbing materials depended on the risk of corrosion and cost associated with each option. Previous experiences with pinhole leak impacted the decision for household choices. Faster responses to pinhole leak outbreaks by utility managers and policymakers in terms of advising homeowners on the best ways of responding to leaks would assist homeowners in reducing costs of pinhole leak repairs and associated damages. The second part of this document deals with the debt financing issues. Debt financing decisions are made simultaneously by lenders and borrowers. Since lenders are unable to observe directly the firms’ investment decisions, the banks offer contracts based up on firms’ observable characteristics (i.e. wealth and size) and the prevailing market conditions. When deciding on the financing decisions, firms also take into account the changes in macroeconomic variables in order to lower the cost of borrowing. As a result, the goal for this article is to examine empirically the hypothesis of the effect of the debt determinant as well as the macroeconomic variables on the debt maturity structure. A reduced form of the simultaneous financing decisions model is estimated by employing several OLS estimation methods. The empirical findings offer strong support for firms with few growth options, large, and of low quality having more long-term debt in their capital structure. There was, however, no clear support for the impact of macroeconomic variables on debt maturity as some variables were not statistically significant.
Ph. D.

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Larssen, Marit. "Balancing Costs for Wind Power". Thesis, Norwegian University of Science and Technology, Department of Electrical Power Engineering, 2007. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-9572.

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Nordel is the organisation for the Nordel synchronous system, held by the Nordic Transmission System Operators. In their work to harmonise the Nordic electricity markets they have agreed upon harmonising the Nordic balance management. This will imply three large changes, firstly the settlement of the production balance will be done by a 2-price settlement, (instead of the 1-price settlement in Norway), and secondly there will be a new intraday market for settling the balances after 12- 36 hours and before operating time. Finally the Balance Responsible Parties will have to take their share of the costs for operating the reserves. Paying a penalty through paying more in the regulating market than in the spot market is meant as an incentive for the market to maintain their power balance. This will help the system operator reduce their need to contract and use reserve power and consequently reducing total costs. These new regulations will reduce the net income from producers of wind and other power plants that cannot control their production, like run of river hydro power plants. The market for electricity is currently divided into three consecutive markets. Nord Pool fixes the price the day ahead of operation, followed by the intra-day market Elbas (not in Norway), where power is traded up to one hour before operation, and lastly, the balancing market which helps maintain the balance in the operational hour and settles the costs afterwards. The costs of balancing wind power production in the balancing market (1- price and 2-price) are analysed. Wind series from three Norwegian wind parks have been nominated to the spot market and the deviation settled in the balancing market, by the 1-price settlement as reference and the 2-price settlement. The nominations have been done to three different years; 2004, 2005 and 2006 in Norway, and park A is nominated to 2006 in Sweden and Denmark. It is assumed that the wind power production and the spot and regulating prices are independent of each-other. The resulting change in income with deviation compared to making no prediction error for a 100 MW wind farm is presented. The highest loss compared to making no prediction error is when making a common bid for park A and B (11 677 000 in 2006), followed by the common bid for park A+B with wind series from the second year(8 555 000 in 2006) and park A (7 733 000 in 2006) in Denmark. One of the best ways to integrate large amounts of wind energy is to improve the forecasting methods. In that way the production planning will go easier, and deviations and corresponding costs are reduced. The savings achieved by introducing a prediction tool equals 3 523 000, 4 122 000, 4 921 000 compared to the base case of the corresponding MAEs equal to 39%,30% and 18%. The smoothing effect emerges when nominating geographically spread parks in a group(Holtinnen, 2005). Three parks, that are separated by several 100 km, are nominated by a single BRP. The resulting costs compared to separate nominations are reduced by 31,5 %. This result requires that the wind farms is in the same price area, which they in this case does not. The result is interesting nevertheless as Nordel continuously seek to to invest in transmission capacity in order to create an efficient Nordic market for electricity. The Elbas market is mainly a market to reduce risks. If a deviation should occur it is likely that the best way for balancing it, will be in the regulating market. This is due to the principle of the merit order, which implies that the cheapest regulating power offered is used first. By comparing the data there were quite a few hours were the middle Elbas price was higher than the regulating price. In this sense it might have been wise to wait, although the lower regulating price may also have been a result of more energy being settled in the Elbas market, reducing the volume needed to be settled in the regulating market, and accordingly reducing the price.

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Nisol, Gilles. "Option pricing with transaction costs". Thesis, KTH, Matematik (Inst.), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-102780.

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Portfolio optimization is an important field of research within financial engineering. The aim of the optimization is to fins what is the best strategy for an investor when choosing how to allocate their money between a bank account and a constant number of risky assets. In our problem, the investor must pay transaction costs, meaning that every time he transfers money, he loses a certain percentage of the money transferred. Thus, we have made the assumption of proportional transaction costs. In a frictionless market, Merton has proven that the optimal policy consists of a constant proportion of wealth in the risky asset. This means that one must constantly rehedge the portfolio to keep this ratio constant regardless of the evolution of the risky asset´s value. When transaction costs are imposed, repeated rehedging becomes too expensive and the optimal policy of investment is different. The so-called transaction cost region will appear; the investor should buy, sell or stay idle depending on whether his position at current time is above, below or within this region. One can show that we can transform the portfolio optimization problem into a double obstacle problems. Using this latter form of the problem, we have created and algorithm unveiling the different transaction cost regions. The algorithm and results of this algorithm will be presented.

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Panas, Vassilios Gerassimos. "Option pricing with transaction costs". Thesis, Imperial College London, 1993. http://hdl.handle.net/10044/1/7362.

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Whalley, A. E. "Option pricing with transaction costs". Thesis, University of Oxford, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.298265.

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Norman, Andrew R. "Portfolio selection with transaction costs". Thesis, Imperial College London, 1988. http://hdl.handle.net/10044/1/11848.

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42

Madden, Joah Robert. "Sex, costs and bowerbird tastes". Thesis, University of Sheffield, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.246928.

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Miroyannis, Aristides. "Estimation of ship construction costs". Thesis, Massachusetts Institute of Technology, 2006. http://hdl.handle.net/1721.1/36275.

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Thesis (S.M. in Ocean Systems Management)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering, 2006.
Includes bibliographical references (p. 105-107).
Since the end of the Cold War naval procurement for the US Navy has seen a dramatic decrease. This decrease in defense spending has placed existing programs under more scrutiny than previous years. As a result there is less tolerance on the part of taxpayers and Congress for procurement cost growth. This Thesis attempts to examine the current method that the Navy conducts ship cost estimates and suggests changes in order to improve the confidence level and accuracy of the forecasts. An examination of how industry is conducting cost estimates was used as a comparison to the current Navy practices. Finally using only a weight based approach to ship cost estimating is insufficient. It is necessary to develop and use a model that incorporates other cost driving factors in order to develop estimates of sufficient quality at the preliminary design level.
by Aristides Miroyannis.
S.M.in Ocean Systems Management

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44

Rodrigues, Francisco Cluny Parreira. "Hospital costs and random demand". Master's thesis, NSBE - UNL, 2013. http://hdl.handle.net/10362/9769.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Economics from the NOVA – School of Business and Economics
This research note’s primary objective is to assert for the impact of random demand for emergencies in Portuguese hospital costs. In order to do so, three different estimation methods are applied: Pooled OLS, Fixed-effects and Stochastic Frontier Analysis. Some conclusions of this note point out that dispersion measures of demand for emergencies are not significant in explaining total costs for the preferred models. Moreover, following Battese and Corra (1977), 58% of the total variance of the disturbance is due to the inefficiency term. Finally, predicting Coelli’s cost efficiency (1996), Portuguese hospitals have shown not to be far from the efficiency frontier.

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45

Fonseca, Pedro Alexandre de Oliveira. "Reframing reverse logistics, reducing costs". Master's thesis, NSBE - UNL, 2013. http://hdl.handle.net/10362/11624.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
This paper studies the possible changes on the reverse logistics chain at Worten, the leading Portuguese electronics retailer, in order to further decrease costs while keeping service level high standards. Along this study different solutions are presented which comprise different operational levels such as: process improvement, rationalization of resources utilized, and transports rationalization. By recurring to the data gathered from 10 Worten stores regarding interviews, and activity costing plus the analysis of 295,506 transport movements from 2012, it was determined that there is value up to 250,000 euros to be captured only by standardizing, improving and reframing current reverse logistic processes undertaken by Worten.

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46

Pillay, Kersey Robin. "The costs of construction accidents". Thesis, Cape Peninsula University of Technology, 2014. http://hdl.handle.net/20.500.11838/1044.

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Dissertation submitted in fulfilment of the requirements for the degree Master of Technology: Construction Management Department of the Built Environment in the Faculty of Construction Management and Quantity Surveying at the Cape Peninsula University of Technology 2014
The construction industry contributes significantly to national economic growth and offers substantial opportunities for job creation; however the industry has continually been plagued by workplace accidents. Moreover, employers may not realize the economic magnitude of workplace injury and ill health arising from construction activities. These accidents represent a considerable economic and social burden to employers, employees and to society as a whole. Despite governments and organisations worldwide maintaining an on-going commitment towards establishing a working environment free of injury and disease, a great deal of construction accidents continues to frequent our society. Given the high rate of construction accidents experienced, employers are not entirely mindful of the actual costs of construction accidents, especially when considering the hidden or indirect costs of accidents. Various safety research efforts have attempted to quantify the true costs of worker injuries, however localised systematic information on cost of construction accidents at work is not readily available from administrative statistical data sources, therefore this study was carried out in order to estimate the costs, like lost workdays or lost income, are clearly visible and can readily be expressed in monetary value; for a large part however, economic consequences of accidents are somewhat hidden. Indirect costs following an accident may be disregarded, damage to the company image is difficult to quantify and pricing human suffering and health damage is subject to discussion. Nevertheless, it is possible to get an adequate insight into the costs of accidents and the potential benefits of accident prevention.

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47

Chen, Samantha, e Pontus Jaldegren. "Grid Capacity and Upgrade Costs". Thesis, KTH, Hållbar utveckling, miljövetenskap och teknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-228742.

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The aim of the study is to analyze the possibility of how and where wind farms should be integrated on the electrical grid. The challenges mainly concern grid capacity and transmission losses. Economic factors will be regarded as well. To fulfill the aim, the Skellefteälven river in Sweden is selected as study object. A regional grid along the river is thereupon simulated with regards to five existing hydro power plants, four electrical consumption points, and the national grid. Additionally, four wind farms are placed on probable sites around the grid. Considering the large amount of data to be calculated in this study, a grid model assembled through numerical analysis in MATLAB is henceforth deemed optimal. Through load flow simulation, the voltage variations and power losses are calculated. Hence, the costs of the losses is found. The investment costs for upgrading the grid are also determined. As the results show, an upgrade of the electrical grid certainly requires a relatively large investment sum. Nevertheless, the return of the project will eventually surpass the initial costs. Accordingly, there are economic benefits of investing in upgrading the grid capacity.
Syftet med studien är att analysera möjligheten till hur och var vindkraftsparker borde integreras i elnätet. Utmaningarna rör främst nätkapacitet och ledningsförluster. Ekonomiska faktorer kommer även att undersökas. För att uppnå syftet bedrivs en fallstudie, där Skellefteälven väljs som studieområde. Ett regionalnät är utformat längs älven med hänsyn till fem existerande vattenkraftverk, fyra valda konsumtionsnoder och stamnätet. Utöver dessa placeras även fyra vindkraftsparker ut på lämpliga ställen. Med tanke på hur mycket data som behandlas vid beräkningarna simuleras därför nätet med hjälp av numerisk analys i MATLAB. Genom att köra effektflödesberäkningar räknas spänningsvariationer och effektförluster fram. Därifrån kan kostnader för ledningsförluster tas fram. Vidare framtas även investeringskostnader för uppgradering av nätet. Resultaten visar att en uppgradering kräver en relativt stor investeringssumma. Däremot kommer inkomsten efter en genomförd uppgradering tillslut att överstiga initialkostnaden. Därav finns det ekonomiska fördelar med att investera i en ökad nätkapacitet.

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48

Ali, Salamat. "Trade costs in international trade". Thesis, University of Nottingham, 2018. http://eprints.nottingham.ac.uk/48813/.

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This thesis explores the effects of trade costs on international trade at macro and micro levels. It focuses on traditional and non-traditional sources of trade costs that imped trade flows at various phases of a typical export shipment: behind the borders, at the borders and beyond the borders. It initially examines the connection between trade costs and the composition of developing countries’ exports and then explores the responses of firms to additional costs associated with the security of supply chain imposed on Pakistan’s firms in the wake of events of 9/11. Following this, it investigates the differential effects of domestic and international transportation distance on the reactions of firm-level trade flows and multiple margins of trade. Finally, it considers the effects of exchange rate movement on agricultural exports. The thesis primarily uses micro-level information from administrative datasets of exports and intra-country trade (VAT dataset) from Pakistan. It also benefits from international data sources, such as the WB-UNESCAP trade costs dataset, WITS, WTO tariff profiles and the World Development Indicators (WDI). This thesis comprises four core chapters (2 to 5), excluding the introduction and conclusion. The analysis at a macro level (Chapter 2) finds the trade costs negatively affect the composition of developing countries exports in that the industries located in higher trade cost countries gain a relative smaller share of manufactured exports in the country’s overall exports. The effect is relatively greater for high trade cost sensitive industries (such as automobiles, electronics) and for high trade cost regions, especially Sub-Saharan Africa. The evaluation of trade effect of US security policy on Pakistan’s exports (Chapter 3) shows that following the implementation of Integrated Cargo Containers Control (IC3) programme, Pakistan’s exports to the US relative to the EU dropped by 15%, on average. Pakistan’s firms that were forced to switch from various export-processing stations to the one specific sea port equipped with the intrusive scanning and live monitoring technologies of the export cargos, experienced the largest decline. The subsequent policy interventions aimed at facilitating the process moderated this effect to some extent. The examination of differential effects of domestic and international distances on trade flows (Chapter 4) reveals that the marginal effect of inland distance to sea ports is much larger than that of international distance from sea ports to export markets. Moreover, both distances have heterogeneous effects along trade margins. Domestic distance impedes exports primarily through extensive margins (EM) of firms and product, whereas international distance restricts these mainly through quantity margins, in addition to constricting the EM. Although the trade-impeding effects of both components of distance have reduced over time, the drop has been relatively greater for the international leg. Finally, the investigation of response of agricultural exports to the exchange rate movement (Chapter 5) indicates that the domestic currency depreciation positively affects both intensive and extensive margins (IM and EM). The increase in the IM operates mainly through the channel of prices (75%), whereas the response of quantities is relatively smaller (25%). Similarly, the increase in extensive margins operates through widening of export basket and expansion of firms’ client base within existing markets. These responses however vary widely across products, markets, firms’ exporting experience, exchange rate regimes type and invoicing currency use. Four key policy implications emerge from the thesis. First, reducing trade costs could increase manufacturing exports from high trade cost regions, and the response would be larger in high trade cost sensitive industries. Second, improving access to trade-processing infrastructure could incentivise entry of more firms into exporting and encourage widening of export basket. Third, the unintended effects of response to potential threats to supply chain could offset the trade facilitating aspect of these scanning technologies and further restrict trade flows across national borders. Finally, the policy makers need to be cautious in using domestic currency depreciation as a policy tool to promote the growth of agricultural exports as the trade response might not be commensurate with the level of depreciation.

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Li, Zheng-ming. "Political costs and accrual adjustments". Thesis, Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B2057714X.

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50

Nordin, Joakim, e Johan Rågmark. "Grid Capacity and Upgrade Costs". Thesis, KTH, Skolan för elektro- och systemteknik (EES), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-214758.

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In this study the incorporation of a larger wind powerpark in an electrical system is studied. The study is based ona simplified version of an existing grid in J¨amtland, a provincein Sweden, and aims to analyse how to best integrate the windpower regarding geographical, economical and system stabilityfactors. The base system consists of five hydro power plants,four cities, four possible connections of wind power parks and aconnection to the national grid. The study is based on numericalanalysis in MATLAB using data sets of wind strength, powerconsumption in the cities and generation from hydro power plantsin the area. Four days, each representing a season, are consideredand compared to give an insight to how the wind power couldaffect the system during a year. It is shown that wind power canbe integrated in J¨amtland’s grid without affecting the systemnoticeably if building a grid based on 220 kV. For a 130 kV gridthe voltage level instability and losses are significantly increased.With the 220 kV system the voltage variations from the windpowers irregular production are heavily suppressed and insteadthe losses from increased currents becomes the restricting factor.When comparing locations for wind power parks it is shown thatit is more preferable with the wind parks located closer to thecenter of the system where the main consumption lies.

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