Дисертації з теми "Activity cost"
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1
Gurd, Bruce. "Activity based costing in its organisational context /." Title page, table of contents and abstract only, 1999. http://web4.library.adelaide.edu.au/theses/09PH/09phg978.pdf.
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2
Al-Amoudi, Saleh H. "An activity based quality cost and information system." Thesis, Loughborough University, 2001. https://dspace.lboro.ac.uk/2134/7528.
Повний текст джерелаАнотація:
Many companies are increasing their competitiveness through quality improvement. However, a widely held view among quality practitioners is that companies simply do not know the true total cost of quality, which are mostly hidden among the general overhead of the business. This problem is often attributed to an inappropriate costing system. Thus, any system that assisted companies in identifying and properly quantifying these costs will be valuable. This research, therefore, was aimed at developing a Quality Cost Information System for manufacturing industry, and to show that such a system could provide a basis for analysing quality costs and developing and evaluating the quality improvement process. A literature review of the quality literature highlighted that the major problems that hindered potential users from implementing an effective and efficient Quality Cost system were: current quality cost measurement systems were limited by their inability to trace quality costs to their source; quality was manageable only if it could be measured; quality cost did not easily fit into the traditional cost accounting structure; traditional accounting systems were unlikely to change radically to accommodate proper quality costing. This literature review was complemented by an industrial survey aimed at identifying knowledge of quality costing and current practices in manufacturing industry. The findings of the literature review and industrial survey formed the basis for the remainder of the study. As part of an integrated solution, three approaches have been proposed and detailed: 1) A graphical model of quality costing in the form of a visual tool to facilitate the introduction and communication of a quality costing information system within the organisation. 2) A proposed integration of Activity Based Costing tools with the theory of quality costing to provide a system that can deliver valuable information. 3) A Software tool for the design of Quality Costing Information Systems. The thesis concludes with the major findings and issues raised from the research undertaken. This is followed by recommendations for the successful pursuit of the beneficial implementation of the proposed quality costing system and tools along with several suggestions for further work and future research potential.
3
Richards, Melinda L. "Energy cost of physical activity in cystic fibrosis." Thesis, Queensland University of Technology, 2001. https://eprints.qut.edu.au/36757/1/36757_Digitised%20Thesis.pdf.
Повний текст джерелаАнотація:
Despite improvements in treatment regimens over the past few decades patients living with cystic fibrosis (CF) continue to present with malnutrition due to energy imbalance. A major factor effecting energy balance in this disease is an increased energy expenditure, the causes of which remain contentious. At rest patients with CF expend between 1 O and 20% more calories than healthy individuals however during activity energy expenditure has not been thoroughly investigated. Therefore the papers described within this dissertation provide insight relating to the energy costs of standard physical activity sessions in patients with CF.
Accurate body composition analysis in CF is a fundamental requirement for routine assessment of nutritional status and for appropriate expression of energy expenditure when making comparisons with healthy individuals. Use of bioelectrical impedance analysis may prove beneficial in this disease but as it stands this instrument is not valid for monitoring total body water and hence fat free mass in this population. This is because factory installed regression equations that predict total body water from impedance overestimate the true volume of body water in CF. Use of the resistance index (ie- Height2 I Impedance) to predict total body water in CF permits more accurate use of bioelectrical impedance analysis in this population.
The energy cost of physical activity in patients with CF is increased but is also greater than the increase in energy expenditure observed at rest. This implies that an additional energyrequiring process occurs during activity in this disease, perhaps related to the efficiency of oxidative work performance within skeletal muscles or to an increased oxygen cost of breathing.
A unique feature of this thesis was the refinement of a non-invasive 13C02 breath test to evaluate energy expenditure during physical activity. This technique was developed for use in the remaining studies. In healthy controls, the 13C02 breath test is accurate in assessing energy expenditure during activity both at the population level and for individuals. This is not the case in patients with CF who demonstrate increased intra-individual variation between energy expenditure values from indirect calorimetry and the 13C02 breath test, thus indicating that this test is not useful for individual assessment in this disease.
4
Gamerov, Jonatan, and Patrik Mattsson. "The impact of information in cost accounting - The problems when identifying activity cost drivers." Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-55911.
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5
Eaglesham, Mark Alan. "A Decision Support System for Advanced Composites Manufacturing Cost Estimation." Diss., Virginia Tech, 1998. http://hdl.handle.net/10919/30430.
Повний текст джерелаАнотація:
The increased use of advanced composites in aerospace manufacturing has led to the
development of new production processes and technology. The implementation of
advanced composites manufacturing technology is poorly served by traditional cost
accounting methods, which distort costs by using inappropriate volume-based
allocations of overhead. Activity-based costing has emerged as a methodology which
provides more accurate allocation of costs to products or activities by their usage of
company resources. Better designs may also be produced if designers could evaluate
the cost implications of their choices early in the design process. This research
describes a methodology whereby companies can improve product cost estimation at
the conceptual design phase, using intelligent searching and arrangement of existing
accounting data to enable designers to access the activity cost information more
readily. The concept has considerable scope for application in industry because it will
allow companies to make better use of information that is already being recorded in
their information systems, by providing it in a form which will enable designers to make
better informed decisions during the design process. The design decision support
framework is illustrated by applying it to a typical problem in aerospace composites
manufacturing. Feasibility of the approach is demonstrated using a prototype software
model of the Design Decision Support System, implemented using commercially
available software.Ph. D.
6
Stanley, James, Nicholas R. Perkins, Laura Zander, and James Stanley. "Implementation of activity based cost management aboard base installations." Monterey, California. Naval Postgraduate School, 2004. http://hdl.handle.net/10945/9957.
Повний текст джерелаАнотація:
Approved for public release; distribution is unlimited.MBA Professional Report
Approved for public release; distribution is unlimited.
This project is a comparative analysis of the implementation process of Activity Based Cost Management of Marine Corps Logistics Base, (MCLB), Albany, and the implementation procedures used aboard MCB Camp Lejeune. Interviews and data gathering were conducted to identify how the respective Business Performance Offices (BPO), plan, implement, monitor, and measure performance of their process to introduce ABCM at the base installation level. We studied the means by which the two organizations allocated resources to this change process and their cost objects. An analysis of benchmarking goals as well as relative barriers to the implementation was conducted to find commonalities between the two, or to determine if those goals and barriers were unique to each organization. It should be highlighted that this project is not intended to identify which, if either, process is superior or if inherent problems or impediments are attributable to internal issues within the respective organizations. The project describes and discusses environmental differences that facilitate or hinder the implementation and offers recommendations to aid in ABCM implementation process procedures.
7
Neall, David, George Jeffrey St, Timothy Williamson, and Leonard Wise. "Activity Based Cost Structure Analysis of Submarine Force Readiness." Thesis, Monterey, California. Naval Postgraduate School, 2008. http://hdl.handle.net/10945/7051.
Повний текст джерелаАнотація:
EMBA Project ReportEXECUTIVE SUMMARY: Commander, Submarine Forces (COMSUBFOR) has been directed by the Chief of Naval Operations (OPNAV) to develop a financial model that relates force readiness to budget authority given in the Navy’s Ship’s Operations Account (O&MN 1B1B). In order to develop this model, COMSUBFOR must identify the significant cost drivers with regard to submarine operations and the activities that influence them. Peninsula Graduate Consultants (PGC) has completed an analysis of a total of 33 submarine years of Fleet Readiness Training Plan (FRTP) activities and the associated repair part (1B1B-SR) spending on a daily basis. We applied our analysis to the SSN-688/688i submarines of Submarine Squadrons Two (CSS-2) and Six (CSS-6) during calendar years 2005, 2006, and 2007. All financial data was computed in terms of calendar year 2007 dollars. Furthermore, we retroactively applied the current Submarine Force business rules that define in what phase a ship is operating within the FRTP structure and the criteria for a ship to transition between phases. The repair part data was obtained from the Naval Sea Systems Command Logistics Center Open Architecture Retrieval System (NSLC OARS). Each requisition with its corresponding issue quantity, date of requisition, and net cost (accounting for issue quantity and net effect of DLR turn-in credit) was compared to each ship, by date, activity, and FRTP phase. The following are the conclusions of Peninsula Graduate Consultants. COMSUBFOR units are not providing NSLC with accurate data. Corrective and preventive maintenance requisitions are being submitted in a manner such that we were unable to isolate corrective versus preventive maintenance in OARS. The relationship between FRTP events (activities and phases) and spending is limited. Other OPTAR spending is not maintained in a format that can be correlated to date, activities, and phases. Evaluating spending by each item’s defined Mission Criticality Code (MCC) provides a focus area if maintenance must be deferred due to fiscal constraints. The following are the recommendations of Peninsula Graduate Consultants. First, adapt a method of data entry in OARS so preventive and corrective maintenance items are isolable. Commander, Naval Surface Forces Atlantic (COMNAVSURFLANT) procedures accomplish this and can be referenced for ease of implementation. Second, conduct an analysis of spending versus startups and shutdowns. This will help to determine if cycling equipment is a significant driver of maintenance spending. Third, focus on spending versus MCC when faced with funding reductions. Some items of lesser essentiality in terms of the ship’s missions and mobility may be deferrable; however, consideration must be given for the risk of a “snowball effect” resulting from numerous small items being deferred simultaneously. Finally, evaluate spending versus FRTP phase as variable on a daily basis rather than a monthly basis, which is the current method. The Force should add a tracking mechanism (“concurrent event bar” in WEBSKED) which the Operations Department will maintain to keep an accurate history of each ship’s progression through the FRTP.
8
Wiegmann, Dirk. "An activity-based cost model for design-concurrent calculation." Thesis, This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-03032009-040709/.
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9
Mitchell, Michael Shaun. "The role of Activity-Based Costing in UK universities." Thesis, Oxford Brookes University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.262977.
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10
Darsono, Hartodjojo. "Applicability of activity-based costing in Hong Kong /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19874856.
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11
Hallert, Eva. "Disease activity, function and costs in early rheumatoid arthritis." Doctoral thesis, Linköpings universitet, Reumatologi, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-8242.
Повний текст джерелаАнотація:
Rheumatoid arthritis (RA) is a major cause of progressive joint damage and disability, and is associated with decline in quality of life, reduced ability to work and increased health care utilisation. The economic consequences of the disease are substantial for the individuals and their families and for the society as a whole. This thesis describes a 5-year follow up of 320 patients with early RA, enrolled between January 1996 and April 1998 in the Swedish multi-centre inception cohort TIRA (early interventions in rheumatoid arthritis). Health status, function and costs were investigated. Predictors of high costs were calculated, and an algorithm was constructed to predict future need for TNFinhibitor treatment in patients not responding to traditional disease-modifying antirheumatic drugs (DMARDs). Clinical and laboratory data, measures of functional capacity and self-reported assessments were collected regularly. In addition, patients completed biannual/annual questionnaires concerning all health care utilisation and days lost from work due to the disease. Within 3 months, improvements were seen regarding all variables assessing disease activity and functional ability, but 15% of the patients had sustained high or moderate disease activity throughout the study period. The scores of ‘health assessment questionnaire’ (HAQ) were similar for men and women at baseline, but had a less favourable course in women, who also had DMARDs more frequently prescribed. Ambulatory care accounted for 76% of the direct costs during the first year. Women had more ambulatory care visits and higher usage of complementary medicine compared to men. Men ≥65 years had low costs compared to younger men and compared to women of all ages. In multiple logistic regression tests, HAQ, high levels of IgM-class rheumatoid factor (RF), and poor hand function increased the odds of incurring high direct costs. Poor hand function and pain increased the odds of incurring high indirect costs. Indirect costs exceeded direct costs all three years. The average direct costs were €3,704 (US$ 3,297) year 1 and €2,652 (US$ 2,360) year 3. All costs decreased over the years, except those for medication and surgery. The indirect costs were €8,871 (US$ 7,895) year 1 and remained essentially unchanged, similarly for both sexes. More than 50% were on sick leave or early retirement at inclusion. Sick leave decreased but was offset by increase in early retirement. 14 patients (5%) were prescribed TNF-inhibitors at the 3- year follow up, thus increasing drug costs substantially. However, they incurred higher costs even before prescription of anti-TNF therapy. At the 5-year follow-up (2001-2003), 31 patients (12%) were prescribed TNFinhibitors. Baseline values of erythrocyte sedimentation rate, C-reactive protein, anti-CCP antibodies and morning stiffness were significantly higher in this group. These patients were also to a larger extent RF-positive and carriers of the ‘shared epitope’ (SE). Anti-TNF treated patients were significantly younger and more often women. For men, a predictive model was constructed using baseline data including SE+ and IgA-RF >100 U/L and anti-CCP >240 U/L yielding a specificity of 98% and a sensitivity of 71%. For women, disease activity score (DAS28) at the 3-month follow-up proved to be a better predictor, and the final model comprised SE+ and 3-month DAS28>5.2, giving a specificity of 95% and a sensitivity of 59%.
12
Tu, Yu-Chen. "Condition-based maintenance cost model." Diss., Online access via UMI:, 2006.
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13
Jursa, Jan. "Analýza nákladů vybrané společnosti pomocí metody Activity Based Costing." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-317059.
Повний текст джерелаАнотація:
Master’s thesis deals with analysis of costs of the selected company. Theoretical part brings on fundamental that is later elaborated in the second part. The selected company is introduced and also the current economic situation is evaluated in the practical part. Later the costs are analyzed and important part of the thesis is dedicated to the project of utilization of the Activity-Based Costing method. Conclusion of the thesis evaluates the results of this method.
14
Konan, Nangan Christian. "Problems encountered with the implementation of an activity-based costing system." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1018653.
Повний текст джерелаАнотація:
The activity-based costing (ABC) system is a cost allocation technique which appears to have many benefits over the traditional costing systems. However, companies that have attempted to implement ABC have encountered various difficulties. Thus, there is a need to investigate the problems faced by companies while implementing ABC. The main objective of this study was to find solutions to overcome the problems encountered by South African companies during the implementation of an activity-based costing system.
15
Honemannová, Kateřina. "Návrh na zavedení Activity Based Costing v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222239.
Повний текст джерелаАнотація:
Thesis is focused on the method of Activity Based Costing, more precisely its introduction in the enterprise. The work is divided into a theoretical part, analytical and practical. The theoretical part describes the classic costings and methods, but the key issue is, of course, Activity Based Costing method to be introduced in the analysis firm, as a new costing method. In the analytical part is to analyze the current state of the enterprise in the field of cost. In the practical part described a proposal for the introduction of Activity Based Costing in the company.
16
Hagberg, Lars. "Cost-effectiveness of the promotion of physical activity in health care." Doctoral thesis, Umeå : Univ, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-999.
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17
Stojaspalová, Vendula. "Analýza nákladů vybrané společnosti pomocí metody Activity Based Costing." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-449766.
Повний текст джерелаАнотація:
The aim of the diploma thesis Analysis of costs of a selected company using Activity Based Costing methods is to design a form of implementation of modern calculation methods for a selected company CIREX CZ, s.r.o. The analytical part is devoted to the introduction of the company and the products offered. The design part will be processed on the basis of outputs that result from strategic analyzes. The implementation of the calculation model consists of five stages, each stage will be discussed and analyzed separately. The diploma thesis sets out strategic initiatives that lead to eeting the objectives of the goal. The conclusion contains ecommendations and benefits that are associated with the implementation of the model in society.
18
McGowan, Annie Smith. "An Investigation of the Behavioral Implications of Adopting Activity-based Cost Management Systems : An Exploratory Study." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279168/.
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19
Gusha, Samora Mkuseli. "Achieving more cost-effective implementation of an Eastern Cape Thicket Rehabilitation project." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/6214.
Повний текст джерелаАнотація:
The study was looking at achieving more cost-effective implementation of the Eastern Cape Thicket Rehabilitation Project. Project management has been identified as a key for a proper implementation of any kind of work. For project management to be effective, individual learning and development of project managers is of paramount importance. An improved communication process is vital, that clearly specifies objectives if any success will be achieved. A proper and structural way of addressing change is a need, so that no unnecessary delays are experienced. A need is there for processes to be streamlined to avoid duplications as they are unnecessary costs. Employees need to be given an opportunity to have their ideas looked at, a way of testing if they really have been empowered. The important thing is that their views must speak to the standards of the project. Reductions in costs are a must for more communities to benefit in the project. Continuous improvement is the way forward.
20
Sabo, Ladislav. "Využití kalkulace s přiřazováním nákladů aktivitám (Activity Based Costing) v podnikovém řízení." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81573.
Повний текст джерелаАнотація:
The thesis is oriented to an alternative approach of allocation of overhead costs which arose in the second half of the nineties of the twentieth century. Activity Based Costing (ABC) is a way of cost control based on looking at costs through activities that are performed in the organization. The following determining of their costs is done based on dividing them into various cost pools with differentiated cost drivers that do not have to be volume based. The thesis is apart from the theoretical study of the topic supplemented by a survey of prevalence of ABC in the Czech Republic and primarily by an analysis of an already created strategic ABC model which is used for studying a degree of compliance of theoretical foundations of the principle with actual methods used in creating the ABC model.
21
Newton, Andrew T. "Validity of a commercially-available, low-cost, wrist-mounted accelerometer in a laboratory and free-living environment." Kent State University / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=kent1477948523792512.
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22
Turner, Lyle Robert. "Production structure models and applications within a Statistical Activity Cost Theory (SACT) Framework." Thesis, Queensland University of Technology, 2007. https://eprints.qut.edu.au/16310/1/Lyle_Turner_Thesis.pdf.
Повний текст джерелаАнотація:
Statistical Activity Cost Theory (SACT) is an axiomatic and statistical theory of basic accounting measurement practice. The aim of the SACT analysis, among others, is to determine the statistical nature of both the physical production system of an accounting entity and its related costs, which can then be examined
and applied to various decision-making problems. A central proposition of SACT is that the physical system of the entity, and the costs related to this system, are separate structures which can be modelled as such. To date, however, mini- mal progress has been made in describing production process structures within the SACT framework, and nor have there been any advances made in applying common statistical techniques to such an analysis. This thesis, therefore, moves to extend the basic theory that has already been developed, presenting a novel
method for representing and examining the physical processes that make up an entity's production system. It also examines the costing of these physical models, such that transactional data can be examined and related back to the underlying production processes. The thesis concludes by giving an example of such an application in a case study. The analysis developed in this thesis has been applied in a larger project which aims to produce generic modelling and decision tools, based upon SACT, to support return and risk management.
23
Turner, Lyle Robert. "Production structure models and applications within a Statistical Activity Cost Theory (SACT) Framework." Queensland University of Technology, 2007. http://eprints.qut.edu.au/16310/.
Повний текст джерелаАнотація:
Statistical Activity Cost Theory (SACT) is an axiomatic and statistical theory of basic accounting measurement practice. The aim of the SACT analysis, among others, is to determine the statistical nature of both the physical production system of an accounting entity and its related costs, which can then be examined and applied to various decision-making problems. A central proposition of SACT is that the physical system of the entity, and the costs related to this system, are separate structures which can be modelled as such. To date, however, mini- mal progress has been made in describing production process structures within the SACT framework, and nor have there been any advances made in applying common statistical techniques to such an analysis. This thesis, therefore, moves to extend the basic theory that has already been developed, presenting a novel method for representing and examining the physical processes that make up an entity's production system. It also examines the costing of these physical models, such that transactional data can be examined and related back to the underlying production processes. The thesis concludes by giving an example of such an application in a case study. The analysis developed in this thesis has been applied in a larger project which aims to produce generic modelling and decision tools, based upon SACT, to support return and risk management.
24
Potgieter, Theodorus Daniel. "Using activity based costing in customer profitability strategies in a South African SME environment : a South African case study." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/9005.
Повний текст джерелаАнотація:
Includes bibliographical references (leaves 67-71).Small to medium scale enterprises (SMEs) face an ever increasing competitive and unforgiving business environment. Deregulation. increased global competition. the global economic downturn and the technical recession that South Africa has entered into (SACCI. May 2009). place increased pressure on their profit margins and ability to generate positive cash flow. These tough trading conditions are likely to continue for some time to come (De Klerk. 2009) and therefore companies need to respond appropriately to these challenges in order to survive (Sartorius et al. 2007). Survival is dependant on positive cash flow generated by profitable trading. Yet. many SMEs do not have effective strategies in place to maximise their customer profitability in order to enhance their cash flows. The challenge is therefore the development and adoption of practical customer profitability analysis tools for use by these SMEs. In this research an investigative single case study in a business to business setting based on detailed field work was performed. The study focussed on a typical South African SME trading with all the major retail groups in South Africa. The case study was performed via diachronic research into the use of Activity Based Costing (ABC) in customer profitability analysis (CPA). The objective of the study was to critically evaluate whether ABC is a practical tool for conducting customer profitability analysis in a South African SME environment. This was done by investigating what might motivate a SME to adopt ABC and determining the specific benefits likely to accrue to a SME following the implementation of ABC. The research has shown that the implementation of ABC made it possible to identify customers who. despite the fact that they generate a modest gross profit. are in fact unprofitable as a result of the overheads consumed by them. This insight shaped future marketing. pricing, sales and customer support strategies. More specifically, it assisted management to maximise income by identifying areas in the value chain to which resources should be channelled for maximum profit while still maximising customer satisfaction. This led to a substantial improvement in overall profitability. Owing, firstly, to increased gross profit following enhancements in the pricing policy and secondly, to increased sales volumes as a result of revised marketing strategies and new product launches. No significant additional costs were incurred in implementing ABC. A standard desktop computer and readily available accounting and spreadsheet software were used in the CPAs. No outside consultants were used since the champion of the project was knowledgeable in the application of ABC techniques This suggests that it is both practical and cost effective to implement ABC in a SME environment provided the necessary skills and infrastructure are available or can be outsourced. Although these findings are of a single case study and cannot be generalised, the combination of this empirical case study and the literature review findings presented in this study strongly suggest that Activity Based Costing is a practical tool for the formulation and measuring of outcomes of customer profitability strategies in a South African SME environment.
25
Mistry, Kirtan Shirishkumar. "Factors influencing effective cost management within South Africa’s retail banking sector." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/24703.
Повний текст джерелаАнотація:
Today, organisations are faced with drastic economic challenges which include, the global financial crisis, credit crunch, globalisation and increased competitive forces. As market share shrinks, organisations strive to find new customers, and increase its bottom line, by adequately managing costs. The objective of cost management practices is to ensure that organisations have a true understanding of costs, so that it can continuously make the right decisions with regards to product mix, price and market. This research uses a qualitative methodology to uncover how the South African banks currently use costing principles. This is achieved through semi-structured long interviews with individuals, who are directly responsible for this function within their respective organisation. Gordon Institute of Business Science (GIBS)
unrestricted
26
Drahoňovský, Milan. "Activity Based Costing v procesně řízené společnosti." Doctoral thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-203754.
Повний текст джерелаАнотація:
ABC is a methodology for calculating of the costs of activities in the organizations. This methodology has a very precise explicitness on the actual used costs. ABC is a methodology that is used mainly in foreign corporations in the private ownership. Its use in the state and their subordinate organizations established in foreign companies is very small and almost not used in domestic organizations. Accurate knowledge of the costs of the various company activities could be crucial in the long term view and directs the organization to success or to failure. In the private sector are costing mechanisms set in different level, but in the public sector are largely neglected. This situation is mainly due to the fact that organizations are managed by hired managers and they are not owned by a private person (or persons) too. They are owned by the state, which functions as the manager is very poor. The current economic situation and changes are forcing organizations to think about the possibilities of using advanced management methods. These trends are captured not only in surveys, identified already as efforts superiors organizations to manage subordinate organizations, but also partially finalized projects in the state sphere. These projects reveal the interested of organizations to further detailed insights into the stream of costs and their final utilization. This dissertation summarizes the findings of ABC for the public sector in universities and research institutions. Summarizes the current status and position for the creation of the ABC model in practice. This thesis includes not only the methodology but also a practical example of the practices described step by step. The results of the calculation according to ABC provide detailed view of costs during the agenda execution and organization also on a detailed calculation of the output of the organization. Thanks to a detailed insight into structured calculation is allowed to lead their active management and positive influence on the future.
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Winters, Clive Nigel. "An implementation study of activity based cost management in small- and medium- sized enterprises." Thesis, Coventry University, 1996. http://curve.coventry.ac.uk/open/items/d76d1abe-99cd-0161-08b1-3f633fe02646/1.
Повний текст джерелаАнотація:
The thesis examines the adoption of Activity Based Cost Management (ABCM) by Small - and Medium - Sized Enterprises' (SMEs) in the manufacturing sector. A generic methodology is proposed, developed and tested to enable the target recipients to assess their requirements for an advanced costing system and to facilitate implementation of an ABCM solution. In support of the methodology, a literature survey, implementation survey and software review have been undertaken. The implementation survey considers the adoption of ABCM by European organisations and the application of published theory. This established the validity behind the adoption of ABCM by SMEs and defined implementation considerations. The software review reports an evaluation of software systems available in the United Kingdom. A software matrix is established by the author to enable organisations to assess their software requirement against their organisational and project orientation. The distinct and original methodology establishes the costing system requirement for SMEs. The methodology is based upon a critical examination of the processes, activities and data prevailing in an organisation. This enables an in-depth appraisal of organisational requirements and appropriate solutions to be facilitated. Part two of the methodology details the implementation of an operational ABCM solution. The designs of ABCM models for three organisations participating in the research programme are presented and the effects upon product and activity cost for these organisations is reported. Utilisation of the methodology and the implementation of ABCM in collaborating SMEs is critically appraised with theory proposed by prominent authors relating to ABCM implementations in large organisations. The thesis concludes with discussion of the proposed methodology and considerations for its adoption by SMEs. Overall conclusions are established and opportunities for exploitation and further research work are detailed.
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Jaya, N. M. "An activity-based cost controlling model for improving the management of construction project overheads." Thesis, University of Salford, 2014. http://usir.salford.ac.uk/30758/.
Повний текст джерелаАнотація:
The construction industry was considered very important as it contributed a significant part of the Gross Domestic Product (GDP) for the economic development of any country. Construction projects appeared to have high expenditures and complex processes that involved a wide range of participants, stakeholders, investments, and technologies. This continued to increase construction project overheads considerably. Project overheads were common to multiple cost objects, but cannot readily be allocated directly to particular construction activities. The traditional costing system added project overheads to construction cost on a percentage basis, which often provided inaccurate distributions for most of the activities. The current cost accounting management approach focused too much on satisfying external standard requirements, consequently paying little attention to internal cost management improvements. This research proposed an Activity-Based Cost Controlling (ABCC) model through the identification of overheads in construction projects, the analysis of Critical Success Factors (CSFs), and application of the Activity-Based Costing (ABC) system for improving the Cost Management and Controlling Practices (CMCPs) of construction project overheads. The critical realist philosophical stance with multiple case studies was adopted for this research. Data collection used questionnaire survey, project documentation, observations, and interviews. Data analysis utilised descriptive statistics, Analytic Hierarchy Process (AHP), the ABC system and Earned Value Measurement System (EVMS), content analysis and cognitive mapping. Forty seven generic overheads were identified, however, eight overheads were eliminated for construction projects. The remaining 39 overheads were the most often present in construction projects and were categorised into Unit, Batch, Project, and Facility levels. 40 CSFs were identified and grouped into eight, out of which three were identified as priority areas (requirement of a robust method and tool - METOOL, understanding the market condition - MARCON, and managing project complexity - PROCOM). The ABCC model was developed using three themes: the construction project overheads, the ABC system, and the CMCPs. The top three priority CSFs were incorporated into the CMCPs’ tools and techniques for implementation of the ABCC model. The opinions of experts (senior and operational management levels) were used to validate the ABCC model, which generated 36 concepts that were incorporated into the model during the refinement stage. Therefore, the ABCC model was developed for improving the management of construction project overheads to increase the body of knowledge.
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Harsh, Mary Frances. "The impact of activity based costing on managerial decisions: an empirical analysis." Diss., Virginia Tech, 1993. http://hdl.handle.net/10919/40066.
Повний текст джерелаАнотація:
The inadequacy of traditional volume based product cost systems has become manifest in recent years as a result of increased competition, expanding product mix diversity, and increased manufacturing automation. Activity based costing (ABC) has evolved out of this environment as a system which attempts to better identify, measure, integrate, and communicate the total costs of the production activities.
Case study research on ABC systems describes the problems which prompted a cost system revision and the outcomes of the revision. These studies demonstrate that the installation of an ABC system usually does change the calculated product cost numbers by changing the way the overhead and support costs are measured and allocated.
The present study sought to investigate the impact of ABC product cost data on managerial decisions. Data were gathered by using a mail case scenario and questionnaire. The case scenario presented competitor information, historical information, and product costs data about a fictitious manufacturing firm who manufactured two products. The three groups of subjects, who differed by the types and amounts of product cost data received, answered questions on selling prices and special order acceptance.
The data were analyzed using MANOVA, ANOVA, MANCOVA, and ANCOVA. The results showed a significant difference between subjects who received volume based costing and those who received activity based costing, especially in the subjects' designated selling price of the low complexity/high volume product. The responses to the demographic questions and several voluntary written comments from subjects' indicated that competitor information was a more important factor than product cost data in making selling price decisions.Ph. D.
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Su, Steve yu Shuo. "The effect of cross sectional cost allocations on the statistical variance of accounting earnings." Thesis, Queensland University of Technology, 2005. https://eprints.qut.edu.au/16070/1/Steve_Yu_Shuo_Su_Thesis.pdf.
Повний текст джерелаАнотація:
Cross sectional cost-allocations (COSAC) (allocation of costs to different products or objects at the same time intervals) are routine accounting procedures for most organisations. However, the purpose and decision making usefulness of COSAC remains controversial. Does COSAC have meaningful statistical purposes? If so, is there an optimal or better COSAC?
Prior literature have discussed the criteria of judging different cost allocation methods under the concept of estimation of long term profitability - a concept defined as income smoothing measured by statistical variance. This allows an objective comparison between different COSAC, a central concept to this thesis.
This thesis discusses the examinations of COSAC on statistical variance of earnings in both semi-theoretical and theoretical contexts. These analyses showed that some COSAC do have meaningful statistical purpose, allowing greater income smoothing effect, as opposed to not allocating any costs.
From simulation analysis of commonly used COSAC such as quantity based, equal apportionment, ABC and sales to production ratio, cost allocation under perfect information (perfect) and ABC with consistently high accuracy (abc) gives the best income smoothing effect. Further, theoretical analyses on the optimal income smoothing showed that while abc and perfect do not always give the best estimation of the long term profit, it tends to reduce the statistical variance of earnings in many cases. Interestingly, for profitable firms, optimal income smoothing effect firms often occurs when one over-allocates costs, a phenomenon consistent with the accounting conservatism principle.
Additionally, this thesis examines the use of generalised lambda distribution to model the cost and physical parameters of real life accounting numbers into the Statistical Activity Cost Theory framework. The development of this technique provides the basic tools to extend this research, by incorporating real world accounting data.
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Yan, Yongyi. "Fuzzy modus ponens deduction technique for activity analysis in network planning." Thesis, Queensland University of Technology, 1998. https://eprints.qut.edu.au/36075/1/36075_Yan_1998.pdf.
Повний текст джерелаАнотація:
A project is considered successful if it is completed within its scheduled duration and budgeted cost. To keep the project on schedule or budget, it is necessary for the project management to make an accurate forecast of project duration and cost to establish the pace of
performance and also to revise it at regular intervals because of the dynamic environment of the project. This paper presents a new method, AADSS (Activity Analysis Decision Support System), to help the planner in estimating the duration and the cost of construction activities. This model employs the Fuzzy Modus Ponens Deduction (FMPD) technique to evaluate the impact of different factors on activity duration and cost. A computer program developed based on the AADSS does not require the planner to understand the underlying concept of fuzzy logic and it is simple to use. Thus, the model fulfills its objective in comprehensively simulating the dynamic uncertainty variables and their impact on activity duration and cost estimates so that a more reliable project completion forecast can be made.
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El, Kelety Ibrahim. "Towards a conceptual framework for strategic cost management - The concept, objectives, and instruments -." Doctoral thesis, Universitätsbibliothek Chemnitz, 2006. http://nbn-resolving.de/urn:nbn:de:swb:ch1-200601157.
Повний текст джерелаАнотація:
Strategic cost management is in its infancy. Researches and studies are still in an early exploratory stage and have not yet developed a consistent theory for strategic cost management. The thesis presents a comprehensive framework for strategic cost management. In particular the study attempts to contribute to filling the gap in the literature of strategic cost management. The suggested framework covers the concept, the objectives, the principles, the analysis fields & activities, the objects, the instruments and the key supports factors of strategic cost management to meet different challenges that the companies encounter from time to time and at different stages of development.
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Tanis, Veyis Naci. "An assessment of existing cost systems and appropriateness of activity based costing for Turkish and UK paper industries." Thesis, University of Aberdeen, 1996. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=122010.
Повний текст джерелаАнотація:
This thesis examines costing systems adopted within Turkish and British paper industries and assesses the appropriateness of Activity Based Costing for this area. It includes two case studies, one of which was performed in a Turkish paper mill and the other in a British one, that describe and examine product costing methods adopted and cost drivers employed within the costing system. The study also contains the results of two questionnaire surveys, one of which was applied to the Turkish and the other to British paper industry. All paper mills in the two industries were included within the survey response rates of which are 65.2% and 40.25% of the Turkish and British mills respectively. The questionnaire survey was designed to shed light into the costing practices adopted within the two paper industries. The results of the case studies and surveys indicated that the existing costing methods adopted and cost drivers employed within the two industries were appropriate for their manufacturing environments. Almost all the mills surveyed were found using traditional methods for their product costing and decision-making needs. Although ABC was implemented by a small number of factories, it was found inappropriate by two mills (one Turkish and one British) and hence abandoned. Different production processes and product types were identified as the main reason of this unsuitability. Also, most non-volume-related activities that may produce cost distortion in electronic and machinery-parts industries either do not exist or the effect of which over products is not important in the paper industry. Machine hour and production tonne cost drivers were found as being employed generally in both paper industries studied.
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Lečbychová, Vendula. "Řízení nákladů v podniku s využitím metody Activity Based Costing." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224558.
Повний текст джерелаАнотація:
My thesis mainly deals with Activity Based Costing (ABC), but focuses also on the matters related to traditional costing. Based on the current-state analysis of a selected manufacturing enterprise, in particular in the area of costing, a primary ABC model that is applicable in the conditions of the enterprise has been designed. The last part of the thesis presents a comparison between the results achieved while using a traditional product costing method and ABC methodology.
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Domingo, Hugues Renaud. "Valeur des soins et maladies chroniques : applicabilité du Time Driven Activity Based Costing (TDABC)." Thesis, Montpellier, 2018. http://www.theses.fr/2018MONTD034.
Повний текст джерелаАнотація:
Cette thèse interroge l'applicabilité du TDABC dans le secteur de la santé en France avec un contexte marqué par des mutations ces dernières années : maladies chroniques, restrictions budgétaires, réformes, remise en cause du système de financement (la Tarification à l’activité). En mobilisant le cadre conceptuel de la valeur des soins, deux projets de recherche-action sont menés respectivement sur la médiation en santé à l’hôpital et le parcours de soins de l’AVC. Selon les critères de simplicité et précision des méthodes d’évaluation de coûts, la littérature suggère que le TDABC est adapté aux approches transversales et au secteur de la santé. Les résultats montrent l’applicabilité du TDABC et d’autres apports notamment la prise en compte dans les équations de temps de certaines variations de coûts liées à la diversité des parcours et aux évolutions des traitements, une simplification possible par la loi de Pareto, un outil compréhensible par les professionnels de santé et suscitant le dialogue, simulation des « coûts cachés » de l’indisponibilité des ressources et des goulots d’étranglement. Toutefois, plusieurs questions subsistent nuançant la possibilité de sa généralisation en l’état et interrogeant le cadre conceptuel de la valeur notamment l’estimation du temps et du non chiffrable comme la valeur des soinsThis thesis questions the applicability of the TDABC in the health sector in France with a context marked by changes in recent years: rising of chronic diseases, budget restrictions, reforms, questioning of the financing system (DRG) . By mobilizing the conceptual framework of the value of care, two action research projects are conducted respectively on hospital health mediation and the stroke care pathway. According to the criteria of simplicity and precision of costing methods, the literature suggests that TDABC is suitable for cross-sectoral approaches and the health sector. The results show the applicability of the TDABC and other contributions including the inclusion in the time equations of certain cost variations related to the diversity of care pathways and changes in treatment, a possible simplification by the Pareto law, a toolunderstandable by health professionals and stimulating dialogue, simulation of the "hidden costs" of the unavailability of resources and bottlenecks. However, several questions remain, nuancing the possibility of its generalization in the state and questioning the conceptual framework of the value, notably the estimation of the time and the non quantifiable as the value of the care
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Battaglia, Dax C. "An activity-based cost analysis of the Substance Abuse Counseling Center, Marine Corps Base Hawaii." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2003. http://library.nps.navy.mil/uhtbin/hyperion-image/03Mar%5FBattaglia.pdf.
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Moraes, Décio Rodolfo de. "Activity Based Cost (ABC): qual a importância deste conceito para o executivo de uma operação?" reponame:Repositório Institucional do FGV, 1996. http://hdl.handle.net/10438/5886.
Повний текст джерелаАнотація:
Made available in DSpace on 2010-04-20T20:20:57Z (GMT). No. of bitstreams: 0
Previous issue date: 1996-10-16T00:00:00ZTrata da importância da informação de custos efetivamente gerenciais para as equipes operacionais das empresas que muito poderiam contribuir para a redução de custos e aumento do volume de vendas se soubessem com maior discernimento a composição dos custos dos produtos com os quais trabalham, sua variabilidade em função da variação do volume de vendas e produção, e conseqüentemente a relação destes custos com as demais variações de níveis de atividade de outros produtos da empresa. Além das ações estratégicas que poderiam ser tomadas, a equipe comercial poderia discutir a efetiva agregação de valor de alguns Itens de seu custo para o cliente e, eventualmente, sugerir a alteração de seu produto visando proporcionar melhor aproveitamento da relação custo - benefício à empresa e ao cliente
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Darsono, Hartodjojo, and 江麟盛. "Applicability of activity-based costing in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B3126878X.
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Järvinen, J. (Janne). "Rationale for adopting activity-based costing in hospitals:three longitudinal case studies." Doctoral thesis, University of Oulu, 2005. http://urn.fi/urn:isbn:9514279484.
Повний текст джерелаАнотація:
Abstract In the 1990's, a large number of Finnish hospitals began implementing new cost accounting systems, which were aimed at pricing the hospital outputs at full cost. Often the method of choice was activity-based costing, which was in the process of being transferred from the manufacturing industry to health care service production. The aim of this study is to analyse the motivations and rationale of this phenomenon in the light of three longitudinal case studies. The first case study is archival, using documents produced between 1996 and 2002. In the second case study, the data consists mainly of research diaries and personal observation and covers a hospital district activity-based costing and pricing project of 2000–2001. The third case study covers budgeting and costing development in a private, non-profit hospital by analysing documents and field notes. Institutional theory is used to interpret the findings in the three case studies. The theoretical framework used in analysing the data draws on Roberts and Greenwood's (1997) ideas, according to which an organisation's rational and efficiency-seeking actions are constrained by both economic (bounded rationality) and institutional factors. The results indicate that different constraints imposed on efficiency-seeking behaviour such as activity-based costing implementation may lead to different solutions concerning implementation. It is noteworthy that while all three case organisations represent the health care sector, their approaches to activity-based costing have been quite dissimilar. While institutional theory leads us to believe that managerial accounting systems may be converging due to the institutional pressures, evidence from the case studies supports the notion that this convergence seems limited to the adoption of the systems – function of the systems seems to remain characteristically differentTiivistelmä Useat suomalaiset sairaalat aloittivat 1990-luvulla laajamittaisia kustannuslaskentaprojekteja, joissa tähdättiin täyskatteiseen hinnoitteluun. Usein valittuna menetelmänä oli toimintolaskenta, jota siirrettiin teollisesta toimintaympäristöstä terveydenhuollon palvelutuotantoon. Tutkimuksen tavoitteena on tarkastella tämän ilmiön syitä ja motiiveja kolmen tapaustutkimuksen valossa, joista kaksi on sairaanhoitopiirejä ja kolmas on voittoa tavoittelemattoman yhteisön omistama yksityinen sairaala. Ensimmäisessä tapaustutkimuksessa aineisto on dokumentteihin perustuvaa arkistomateriaalia vuosilta 1996–2002. Lisäksi kustannuslaskentamallien rakennetta on tarkasteltu käymällä läpi laskelmissa tehtyjä rakenteellisia ja teknisiä ratkaisuja sekä laskentasääntöjä. Toisessa tapaustutkimuksessa aineisto koostuu pääasiassa tutkijan päiväkirjoista ja havainnoista, ja sisältää sairaanhoitopiirin laajuisen kustannuslaskenta- ja hinnoitteluprojektin kuvauksen vuosilta 2000–2001. Kolmannessa tapaustutkimuksessa käydään läpi yksityisen sairaalan budjetoinnin ja kustannuslaskennan kehitystä dokumentteihin ja tutkijan muistiinpanoihin nojautuen. Teoreettisena viitekehyksenä aineiston tulkinnassa käytetään Robertsin ja Greenwoodin (1997) rajoitetun tehokkuuden mallia, jonka mukaan organisaation tehostamispyrkimyksiä rajoittavat sekä taloudelliseen rationaalisuuteen liittyvät tekijät (rajoitettu rationaalisuus) että institutionaaliset tekijät. Tutkimuksen tulokset osoittavat, että erityyppiset rajoittavat tekijät vaikuttavat organisaatioiden tehokkuuspyrkimyksiin (joihin toimintolaskentaprojektit on luettava) siten, että lopputuloksena on erilaisia sovelluksia toimintolaskennan käyttöönotosta. On huomionarvoista, että vaikka kaikki tutkimuksen kohteena olleet tapaukset ovat erikoissairaanhoidon organisaatiota, niiden tavat ottaa toimintolaskenta käyttöön ovat olleet toisistaan hyvin poikkeavia. Vaikka institutionaaliseen teoriaan perustuvasta tutkimuksesta voikin tehdä sellaisen johtopäätöksen, että ulkoiset paineet muovaavat organisaatioita samanlaisiksi, näiden tapaustutkimusten perusteella on mahdollista väittää, että samanlaisuuden paineet liittyvät laskentajärjestelmien käyttöönottoon järjestelmien toiminnan jäädessä varsin erityyppisiksi
40
Zemariam, Ermias Lourdes, and Ann Willhelmsson. "Time Driven Activity Based Costing : When theory and reality collide: A pilot study of TDABC in a financial service company." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-416750.
Повний текст джерелаАнотація:
The value of cost allocation comes from its initial purpose; decision support. In other words, cost allocation is considered a vital part of management, as it generates valuable information concerning efficiency and profitability. By applying Time Driven Activity Based Costing (TDABC) in a financial service company, this pilot study aims to learn from the consequences of the application, and discuss the lessons learned. The application resulted in a two-step allocation using Traditional Cost Allocation in the first step and TDABC in the final step, wherethe overhead cost of four support departments were allocated down to products. To build the model, interviews were conducted with personnel and internal documents were used. The application's most important lessons are thedifficultyofidentifying and measuring activities, the model’s requirement of high-quality data and the complexity of the capacity measures.
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Stailey, Robert J. "Activity-Based Cost and revenue model for RDT&E Rated Service Account laboratories at NAWCAD." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1999. http://handle.dtic.mil/100.2/ADA365589.
Повний текст джерелаАнотація:
Thesis (M.S. in Management) Naval Postgraduate School, June 1999."June 1999". Thesis advisor(s): Kenneth J. Euske, Theodore A. Hleba. Includes bibliographical references (p. 103-105). Also available online.
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Tsiakiris, Georgios. "Examination of the readiness of two units of Hellenic Navy to implement Activity Based Cost Management." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2000. http://handle.dtic.mil/100.2/ADA385974.
Повний текст джерелаАнотація:
Thesis (M.S. in Management) Naval Postgraduate School, Dec. 2000.Thesis advisor(s):Euske, K. J. ; Zander, Laura. "December 2000." Includes bibliographical references (p. 121-122). Also available in print.
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Gerber, James B. "A cost benefit analysis of radio frequency identification (RFID) implementation at the Defense Microelectronics Activity (DMEA)." Monterey, California. Naval Postgraduate School, 2011. http://hdl.handle.net/10945/10609.
Повний текст джерелаАнотація:
This thesis focuses on the Defense Microelectronics Activity (DMEA) and its need to reduce its budget through becoming more efficient. There are many means for becoming more efficient; this report will analyze the adoption of radio frequency identification (RFID) technology as one way in which DMEA can achieve cost savings. The goal was to construct a working model to simulate factory conditions at electronics manufacturers' facilities, regardless of the size or breadth of production. The end state was to identify all major variables associated with the costs of RFID implementation, and the derived annual benefits, thereby giving decision makers an idea of the relative financial attractiveness of RFID.
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Chang, Hui-Mei, and 張慧美. "Home Care Services Cost Analysis-Activity-Based Cost Approach." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/01265159986011876812.
Повний текст джерелаАнотація:
碩士亞洲大學
長期照護研究所
94
Due to population aging, the increase of long-term care demands and the idea of “aging in place”, the demands for home care grows rapidly. Thus, the reasonable valuation of home care became the important issue. This research tried to use the idea of Activity-based Costing to explore the principal cost factors of home care, calculate the cost of home care and compare the the difference between the cities and countries. The research targets referred to 15 home care service centers in Taichung City and Changhua County. There were 15 questionnaries distributed and 10 returned. The return rate was 66.67 %. Among 10 home care service centers receiving the survey of this research, five of them were in urban area and the other five were in countryside (50%, 50%). As to the research tools, the researchers managed the structural questionnaire to collect the data, including two sections. The first section was “survey of resource costs in home care service center” which collected the cost data in the home care service center; the second part was “survey of resource consumption of home care activities” which collected the resource consumption situation of 115 service cases in home care service centers receiving the survey. The content of the investigation mainly treated 6 home care services (household work service, document service, recreational service, medical service, physical care service and other service) as the cost objects and investigate the data of the related cost factors. The researcher further used descriptive statistics, t-test and One-way ANOVA for data analysis. The research showed that age was unrelated to the cost objects such as household work service, physical care service, document service, recreational service, medical service and blood pressure measurement; the higher the disabled degree was, the higher the household work service cost was; the more the diseases were, the higher the physical care service cost was; the more the disabled items of IADLs and ADLs were, the higher the costs of household work service and physical care service were. The research used the independent sample t to test the difference between urban service center and country home care service center in terms of cost drivers and cost objects; the statistical result found out that the office cost in urban area was higher than that in the country area; the household work service cost, document service cost, recreational service cost, medical service cost physical care service cost and other cost (blood pressure measurement) in urban area were more than those in country area. The samples in this research only included 10 home care service centers and the home care cost literatures published in the past applied Activity-based Costing by case study. Thus, the result of this research was regarded as the initial step. We expect that this research can function as the reference for the managers in home care service centers when controlling the cost and for future long-term care financial planning.
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Tsai, SeChun, and 蔡瑟純. "Nursing Home Cost Analysis- Based on Activity-Based Cost Approach." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/66254168232416267791.
Повний текст джерелаАнотація:
碩士臺中健康暨管理學院
健康管理研究所
91
The standard cost for nursing home care has often been debated since the current nursing homes in Taiwan haven’t developed a complete accounting and cost analysis system. This research is a case study on cost analysis for a hospital-based nursing home. According to the degree of care resource utilization, disability, and health condition, of the resident, to calculate the effect it has in the cost of care in nursing home. The research estimates the care time and cost by utilizing the framework of Activity-Based Cost (ABC) approach. Furthermore, this study analyzes the nursing home care cost and develops the case-mix system. The result shows that the care time varies because of the resident’s functional status and tube numbers. Also, the more care time the higher care cost. The case-mix model established in the research, is the optimal model. It is based on the physical status (the Barthel Index) and tub numbers (whether use tubes or not) to group the residents into four groups. The case-mix model could explain 70.2﹪variation of care cost, and it is more practical because the grouping variables are easy to assess, and also to derive from medical record. The result of this research concludes that the ABC approach could be utilized in analyzing the nursing home care cost and arranging for the human resource. In addition, through the case-mix system, it could develop the cost standards as well as the estimate the operating cost.
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Chen, Fen-jung, and 陳芬蓉. "Implementing an activity-based cost system." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/76999982178028839832.
Повний текст джерелаАнотація:
碩士東吳大學
企業管理學系
96
The business environment is changing rapidly today. Customers want to have diversified products. So, It is important to get accurately product costs. Traditional volume-based systems distort product costs. Activity-based costing let the company to acquire more accurately cost and make better decisions. In this paper, I analyze an equipment-manufacturer who want to implement an activity-based cost system . The implementing steps and performance are listed below: 1. There are seven steps to construct activity-based cost system. 2.Activity-based cost system assign the costs of direct labor and manufacturing overhead into job-related costs and product-related costs, which will calculate accurately product costs and let the company to make pricing decisions. 3. Activity-based cost system can calculate each customer’s sales revenue and sales cost, which can let the company to do customer-relationship management. 4. The improvement of operation procedures can improve the quality of product.
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Ssu, Mine-Dea, and 斯明德. "Activity Based Cost Analysis for Manufacture Management." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/99394028308226877637.
Повний текст джерелаАнотація:
碩士元智大學
資訊管理學系
97
This study applies Activity-Based Costing (ABC) to examine operating costs in the manufacture industry. This study illustrates how to calculate accurate activity costs .In recent years, Activity-Based Costing has become a popular cost and operations management technique to improve the accuracy of product or service costs for firms to stay competition.Currently manpower and material high of value，effect on cost increase and enterprise revenue decrease . Activity Based Cost base on manufacture route , to use two phase to compare methods. ABC is difference in Material OverHead with traditional standard cost. Activity-Based Costing can to find out some of important and necessary resource and manufacture route or activity . It can clear to explain that product to consume what resource and come through what manufacture route activity.The users can use these effective methods to complete their requirements and find the bast solutions to acquire the suitable equipments to make the high effectiveness and high good performances production goals. This research is to design on developing the cost management system who uses the methodologies of Activity Based Management , applied to manufacture industry of production department. Additionally, this model can find the optimal factor ratio , elasticity consider the demand of resource and activity , this research are good reference for engineers and can be used to develop the similar models of systems for the further researches.
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Pan, Sheng-hui, and 潘勝惠. "Research on Telecommunication Construction Engineering Cost - Base on Activity-based Cost System." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/63046835027477262080.
Повний текст джерелаАнотація:
碩士淡江大學
會計學系
85
Under the circumstances of global severe competition, manufacturalenvironment and information technology have changed so swiftly . Mangers have to design a more efficient informational accounting system to demostrate its operational processes and activities. Nowdays,management accounting systems seem not to match the planning and controlling functions well, furthermore it distort the real information and is unable to invent the relevant index of messages for managers. However, a useful management accounting system has to support correct information in time when needs for the purpose of innovating cost controlling and improving the performance of productivity. It also provides accurate cost data to help managers to know all of products which need to use resources and to make decisions for product market. So, it plays an important role for any enterprise to get success or not through the steps of planning 、controlling and communication. The thsis, investigating the line constructure cost of Northern Taiwan Business Group, Chunghwa Telecom CO. Ltd, Number 2 Telecom Constructure Dept., is hopping to use the new management accounting idea to understand the main factors and the relative resources used in order to be familiar with the operational processes and business activities. It can strike out non-value- added activities, and achieve the goal of cost controlling . The study if intended to discuss five key factors influenced telecommunication line engineering cost : (1) material cost management (2) engineering construction-project-starting expense (3) road repairment & compensation expense (4) indirect cost distribution (5) working proper management theories ( JIT、 ABC、ABM、Performance evaluation 、Responsibility Accounting 、 Quality Management System etc ) to improve the allocation of each resources inside the organization, hope this will guide after- organization-changes CHT walks forward to the goal of freedom and internationalization.
49
Li, Jeng-Chi, and 李政錡. "Constructing a pig farming activity based cost model." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/51787511476235487796.
Повний текст джерелаАнотація:
碩士逢甲大學
工業工程與系統管理學研究所
100
The level of pig production costs not only affect industry competition, but also relevant to the proceeds of the pig industry; pig farmers produced pork is highly commoditized industry, in order to maximize profits, while the size of the profit depends on product prices, product amount, input costs, strengthen and improve the management and cost of pig farmers in the situation of the market open to competition, control pig farmers activities "activity-Based Costing system" is very important. In this study, through activity-based cost to construct the pig farmers base cost model, simulation cost parameters that influence the correlation coefficient results show that the impact on cost of raw material corn and piglets conservation rate is higher, the constructed model for the pig industry reference, according to the construction mode test as a raw material price fluctuations count, its early to cope with the impact of the environment and competitive market.
50
Ching-Wen, Hsu, and 許瀞文. "The Study of the Cost of Air Cargo Activity." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/43980384090778601117.
Повний текст джерелаАнотація:
碩士國立高雄海洋科技大學
航運管理研究所
98
The world economic growth and global supply chains have led to the demand of air transport on international trade; international air cargo has developed significantly and rapidly. However, higher oil prices have seriously affected operation profits of air cargo carriers. Therefore air cargo carriers have attempted to lower the operation costs by cost analysis in every stage. By their different ways in practices and procedures, this study divides air cargo carriers into two different categories: For instance, combination air cargo carriers (e.g. China and EVA airlines) and integrated air cargo carriers (e.g. FedEx and DHL). It further formulates their Cost Function based on the whole process of air cargo transport activity as cargo transport process from the owner of cargo to the consignee on percentages of the cost of activity in such stages as the Front and Rear, Air Cargo terminal, Ground handling, and Airline operations. This empirical study provides examples of five air cargo traffic routes from Taiwan to Hong Kong, Kansai, Singapore, Sydney, and Los Angeles, compares different models related to their operation costs, and demonstrates sensitive analyses the effects of oil price variations on the operation cost and total cost. In addition, Cost Function model can offer air cargo carriers as reference for cost analysis and freight when they develop a new air cargo traffic route.