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1

Mukherjee, Koyel. "Algorithmic approaches to reducing resource costs in data centers." Thesis, University of Maryland, College Park, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3612196.

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A substantial portion of resource costs incurred by data centers relate to energy costs, with cooling energy and equipment powering energy accounting for a major fraction. Other major costs incurred by data centers, is due to huge data transmission volume and resultant network bandwidth consumption. In this dissertation, we study problems inspired by the needs to reduce energy consumption and network bandwidth billing costs in data centers.

A significant amount of data center cooling energy is wasted due to thermal imbalance and hot spots. In order to prevent this, the workload should be scheduled in a thermally aware manner based on the overall thermal profile, since machine temperatures depend on local load as well as on neighboring machines' load. We define 'effective load' that captures this spatial cross-interference and analyze different models for: 1) maximizing the profit of scheduled jobs under a cooling energy budget, for which we give ½ − O(ε) approximation algorithms; 2) minimizing the maximum temperature when all jobs have to be scheduled, for which we give a 2-approximation algorithm and a 3-competitive online algorithm for a single rack of machines, where the factors approach 4/3 and 2 respectively as the cross-interference decays.

Servers consume energy while running; hence, shutting down some will reduce the costs. We consider two problems which study this in literature: active time and busy time, the goal being minimizing the total 'on' time of machines. In active time, we have access to a single machine whereas in busy time, number of machines allowed is unlimited. Machines have bounded capacity and jobs have release times, deadlines and lengths. For active time, we show a minimal feasible solution is 3-approximate and give a 2-approximation algorithm via LP rounding. For busy time, we give a 3-approximation algorithm which improves the 4-approximation, and analyze the preemptive problem also.

Data centers need to transmit a huge volume of data daily which results in high network bandwidth costs. Frequently, ISP's charge for Internet use either based on the peak bandwidth usage in any slot in the billing cycle, or according to some percentile cost. We provide an optimal offline algorithm for the percentile problem when jobs can have variable delay. For the online problem of minimizing peak bandwidth, we study small values of delay in a discrete time setting and give much better lower and upper bounds than the best known bound of e that holds when delay allowed is arbitrarily large and time is continuous.

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2

Yu, Wing-chi Winnie. "Contractual arrangements in shopping centre leasing in Hong Kong a transaction cost perspective /." Click to view the E-thesis via HKUTO, 2008. http://sunzi.lib.hku.hk/hkuto/record/B40987620.

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3

Tomosk, Steven. "Applications of Traditional and Concentrated Photovoltaic Technologies for Reducing Electricity Costs at Ontario Data Centers." Thesis, Université d'Ottawa / University of Ottawa, 2016. http://hdl.handle.net/10393/34324.

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Demand for cloud-based applications and remote digital storage is increasing. As such, data center capacities will need to expand to support this shift in computing. Data centers consume substantial amounts of electricity in support of their operations, and larger data centers will mean that more energy is consumed. To reduce electricity bills, data center operators must explore innovative options, and this thesis proposes leveraging solar technology for this purpose. Three different photovoltaic and concentrated photovoltaic costing scenarios, as well as four different Ontario-based electricity tariff scenarios – time-of-use, feed-in tariff, power purchase agreement, and a peak-dependent electricity charge involving the province’s global adjustment fee – will be used to determine if there is a business case for using solar technology at data centers in Ontario to reduce energy costs. Discounted net present value, return on investment, internal rate of return, and levelized cost of electricity will be calculated to determine the economic viability of solar for this application, and both deterministic and stochastic results will be provided. Sensitivity of the four metrics to variability from energy yield, operations and maintenance costs, as well as system prices will also be presented.
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4

Olson, Darcie Lange. "Trends in work-related injury rates and the associated incurred costs in long-term care centers." Thesis, The University of Wisconsin - Milwaukee, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=3615712.

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Background. Nursing assistants, working in long–term care facilities, have consistently been among the top occupational groups experiencing work-related musculoskeletal injuries. These injuries have been attributed the physical demands of lifting and moving the individuals in their care. Great strides in research have identified successful risk reduction strategies such as the implementation safe patient handling and mobility programs. The benefits of these programs have been advocated over the last two decades, but the rate of injuries among nursing assistants continues to be more than double the national average for all other industries. The purpose of this study was to investigate the influence of safe patient handling and mobility policies and procedures, facility resources, and work practices on the trends in injury rates and the associated costs in long-term care facilities.

Methods. Thirty-eight facilities contributed information to the study. Data were gathered on safe patient handling policies, facility resources, work practices, work-related injuries and workers’ compensation costs for 2002 – 2011.

Results. Eighty-four percent of the facilities had patient handling policies or were preparing to implement in the upcoming year. All of the facilities had mechanical lifting devices, employee training and procedures for embedding safe patient handling into daily work practices. Nineteen facilities contributed one to ten years of data, showing injury rates decreased 63% from 2002 – 2011. Eleven facilities provided worker’s compensation information showing medical and indemnity costs decreased 54% from 2006 – 2011. The presence of a policy, was not found to independently influence these factors. The number of days away from work due to work-related injuries was significantly lower in facilities with patient handling policies. Conclusion. The presence of the policy was not found to independently influence injury rates or costs, but the prevalence of safe patient handling policies, mechanical lifting devices and safe work practices suggested that a safety culture may finally be present in long-term care. Despite the impressive reductions in injuries and costs, the continued higher than average rate of injuries among this occupational group may indicate that other factors now play a greater role in work-related injuries.

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Ngobeni, Robson Mpande. "The impact of high Telecommunications costs on the callcentre industry in Cape Town, South Africa." Thesis, [S.l. : s.n.], 2009. http://dk.cput.ac.za/cgi/viewcontent.cgi?article=1061&context=td_cput.

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6

Yu, Wing-chi Winnie, and 余詠芝. "Contractual arrangements in shopping centre leasing in Hong Kong: a transaction cost perspective." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2008. http://hub.hku.hk/bib/B40987620.

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7

Reddy, Hari Mallam. "Case study on costs and efficiency of Urgent Care Center Desert Valley Medical Group, Victorville." CSUSB ScholarWorks, 2001. https://scholarworks.lib.csusb.edu/etd-project/1733.

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8

Špicarová, Kateřina. "Využití controllingu v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442964.

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The master´s thesis is focused on application of Management Control System in company especially on planning and analysis of deviations. In theoretical part of the thesis will be described basic charakteristic and terms and will be used continualy in the analytical part. In this part Honeywell s.r.o. will be described and analyzed its current situation and methods for planning costs. Then will be analyzed and interpreted deviations based on actual data in MS Excel. In the proposal part will be propose actions to improve the current situation in the form of implemetation new program MS Power BI or Tableau into controlling team.
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9

Замула, Олена Василівна. "Управління інформаційними витратами переробних підприємств". Thesis, НТУ "ХПІ", 2016. http://repository.kpi.kharkov.ua/handle/KhPI-Press/20381.

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Анотація:
Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.04 – економіка та управління підприємствами (за видами економічної діяльності). – Національний технічний університет "Харківський політехнічний інститут", 2016. Дисертація присвячена вирішенню теоретичних, методичних та практичних задач в сфері управління інформаційними витратами переробних підприємств. В роботі запропоновано визначення поняття "інформаційні витрати" як грошового вираження ресурсів, які використані підприємством для здійснення інформаційного процесу. Розвинуто класифікацію інформаційних витрат, в якій ознаки згруповані за трьома напрямами: статистичним, управлінським та фінансово-податковим. За типом інформаційного процесу запропоновано розрізняти інформатизаційні, інноваційні та інтелектуальні інформаційні витрати. Розроблено методичні рекомендації до оцінки рівня інформаційних витрат, для чого запропоновано використовувати показники: рівень капітальних інформаційних витрат, інтегральні показники факторів впливу на рівні поточних інформаційних витрат та втрат. Удосконалено систему управління інформаційними витратами, яка ґрунтується на запровадженні інформатизаційних, інноваційних та інтелектуальних центрів витрат. Встановлено основні заходи з управління інформаційними витратами переробних підприємств: формування портфелю інвестицій в інформаційні продукти і послуги довготривалого використання (споживання); прийняття рішень щодо нетривалого споживання (здійснення) інформаційних послуг, а також придбання (виробництва) малоцінних та швидкозношуваних інформаційних продуктів, моніторинг та оптимізація інформаційних втрат. Практична реалізація рекомендацій сприяє виявленню резервів зростання ефективності діяльності переробних підприємств в частині формування та використання ресурсів на здійснення інформаційного процесу.
Dissertation on the receipt of scientific degree of candidate in economic science by speciality 08.00.04 – economics and management enterprises (by types of economic activity). – National Technical University "Kharkiv Politechnical Institute", 2016. The thesis is devoted to the theoretical, methodological and practical problems in management information costs of processing enterprises. The paper presents the definition of information costs as the monetary value of resources used to implement the information process. The thesis provides a classification of information costs in which the criteria are grouped in three areas: statistical, administrative, financial and tax developed ones. According to the type of information process it is suggested to distinguish between information technology, innovative and intelligent information costs. The thesis provides guidelines assessing the level of information costs, which suggests using the following indicators: the level of capital information costs, integrated indices of factors influencing the level of current information costs and losses. The management system of information costs has been improved. It is based on the introduction of information technology, innovation and intelligent costs center. There are basic measures to manage the information costs of processing enterprises: formation of a portfolio of investments in information products and services of long-term use (consumption); decision-making to shorten consumption (provision) of information services and purchase (production) of low value information products, monitoring and optimization of information losses. A two-dimensional matrix has been developed that allows selecting a set of management measures for optimization of information costs depending on the level of capital information costs and the level of information losses. The optimal level of capital information costs is achieved by forming the portfolio of investments in information technology, innovative and intelligent products (services) of long-term use (consumption). The level of risk and efficiency are the criteria to select the type of portfolio. The methodical approach has been developed which allows minimizing the information losses to make a decision as for brief consumption (provision) of information services. Practical implementation of these recommendations helps identify sources of increased efficiency of processing enterprises in the formation and use of resources for the implementation of the information process.
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10

Замула, Олена Василівна. "Управління інформаційними витратами переробних підприємств". Thesis, НТУ "ХПІ", 2016. http://repository.kpi.kharkov.ua/handle/KhPI-Press/20379.

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Анотація:
Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.04 – економіка та управління підприємствами (за видами економічної діяльності). – Національний технічний університет "Харківський політехнічний інститут", 2016. Дисертація присвячена вирішенню теоретичних, методичних та практичних задач в сфері управління інформаційними витратами переробних підприємств. В роботі запропоновано визначення поняття "інформаційні витрати" як грошового вираження ресурсів, які використані підприємством для здійснення інформаційного процесу. Розвинуто класифікацію інформаційних витрат, в якій ознаки згруповані за трьома напрямами: статистичним, управлінським та фінансово-податковим. За типом інформаційного процесу запропоновано розрізняти інформатизаційні, інноваційні та інтелектуальні інформаційні витрати. Розроблено методичні рекомендації до оцінки рівня інформаційних витрат, для чого запропоновано використовувати показники: рівень капітальних інформаційних витрат, інтегральні показники факторів впливу на рівні поточних інформаційних витрат та втрат. Удосконалено систему управління інформаційними витратами, яка ґрунтується на запровадженні інформатизаційних, інноваційних та інтелектуальних центрів витрат. Встановлено основні заходи з управління інформаційними витратами переробних підприємств: формування портфелю інвестицій в інформаційні продукти і послуги довготривалого використання (споживання); прийняття рішень щодо нетривалого споживання (здійснення) інформаційних послуг, а також придбання (виробництва) малоцінних та швидкозношуваних інформаційних продуктів, моніторинг та оптимізація інформаційних втрат. Практична реалізація рекомендацій сприяє виявленню резервів зростання ефективності діяльності переробних підприємств в частині формування та використання ресурсів на здійснення інформаційного процесу.
Dissertation on the receipt of scientific degree of candidate in economic science by speciality 08.00.04 – economics and management enterprises (by types of economic activity). – National Technical University "Kharkiv Politechnical Institute", 2016. The thesis is devoted to the theoretical, methodological and practical problems in management information costs of processing enterprises. The paper presents the definition of information costs as the monetary value of resources used to implement the information process. The thesis provides a classification of information costs in which the criteria are grouped in three areas: statistical, administrative, financial and tax developed ones. According to the type of information process it is suggested to distinguish between information technology, innovative and intelligent information costs. The thesis provides guidelines assessing the level of information costs, which suggests using the following indicators: the level of capital information costs, integrated indices of factors influencing the level of current information costs and losses. The management system of information costs has been improved. It is based on the introduction of information technology, innovation and intelligent costs center. There are basic measures to manage the information costs of processing enterprises: formation of a portfolio of investments in information products and services of long-term use (consumption); decision-making to shorten consumption (provision) of information services and purchase (production) of low value information products, monitoring and optimization of information losses. A two-dimensional matrix has been developed that allows selecting a set of management measures for optimization of information costs depending on the level of capital information costs and the level of information losses. The optimal level of capital information costs is achieved by forming the portfolio of investments in information technology, innovative and intelligent products (services) of long-term use (consumption). The level of risk and efficiency are the criteria to select the type of portfolio. The methodical approach has been developed which allows minimizing the information losses to make a decision as for brief consumption (provision) of information services. Practical implementation of these recommendations helps identify sources of increased efficiency of processing enterprises in the formation and use of resources for the implementation of the information process.
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11

Khantaphixay, Sisomphone. "Managing the cost of usable data centers." [Denver, Colo.] : Regis University, 2007. http://165.236.235.140/lib/SKhanthaphixay2008.pdf.

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12

Stratila, Dan. "Combinatorial optimization problems with concave costs." Thesis, Massachusetts Institute of Technology, 2009. http://hdl.handle.net/1721.1/46661.

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Анотація:
Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, Operations Research Center, 2009.
Includes bibliographical references (p. 83-89).
In the first part, we study the problem of minimizing a separable concave function over a polyhedron. We assume the concave functions are nonnegative nondecreasing on R+, and the polyhedron is in RI' (these assumptions can be relaxed further under suitable technical conditions). We show how to approximate this problem to 1+ E precision in optimal value by a piecewise linear minimization problem so that the number of resulting pieces is polynomial in the input size of the original problem and linear in 1/c. For several concave cost problems, the resulting piecewise linear problem can be reformulated as a classical combinatorial optimization problem. As a result of our bound, a variety of polynomial-time heuristics, approximation algorithms, and exact algorithms for classical combinatorial optimization problems immediately yield polynomial-time heuristics, approximation algorithms, and fully polynomial-time approximation schemes for the corresponding concave cost problems. For example, we obtain a new approximation algorithm for concave cost facility location, and a new heuristic for concave cost multi commodity flow. In the second part, we study several concave cost problems and the corresponding combinatorial optimization problems. We develop an algorithm design technique that yields a strongly polynomial primal-dual algorithm for a concave cost problem whenever such an algorithm exists for the corresponding combinatorial optimization problem.
(cont.) Our technique preserves constant-factor approximation ratios as well as ratios that depend only on certain problem parameters, and exact algorithms yield exact algorithms. For example, we obtain new approximation algorithms for concave cost facility location and concave cost joint replenishment, and a new exact algorithm for concave cost lot-sizing. In the third part, we study a real-time optimization problem arising in the operations of a leading internet retailer. The problem involves the assignment of orders that arrive via the retailer's website to the retailer's warehouses. We model it as a concave cost facility location problem, and employ existing primal-dual algorithms and approximations of concave cost functions to solve it. On past data, we obtain solutions on average within 1.5% of optimality, with running times of less than 100ms per problem.
by Dan Stratila.
Ph.D.
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13

Di, Pietro Stefano. "Erfolgszentren für öffentliche Verwaltungen /." Göttingen : Cuvillier, 1992. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=003670798&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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14

Remmer, Leonard. "A Methodology for Identifying Opportunities for Direct Shipping." Ohio University / OhioLINK, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1128719056.

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15

Nogueira, Danielly Negrão Guassú. "Gestão de resíduos de serviço de saúde: mensuração do custo em centro cirúrgico." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/7/7140/tde-10122014-174803/.

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Анотація:
Os objetivos deste estudo foram mapear e validar os subprocessos do manejo de Resíduos de Serviços de Saúde (RSS) no Centro Cirúrgico (CC).Calcular o custo dos materiais, a taxa de geração e proporção em Kg/nº cirurgia por especialidade, local de geração e por grupos segregados. Trata-se de uma pesquisa exploratória descritiva, de abordagem quantitativa na modalidade de estudo de caso. O local foi o CC do Hospital Universitário da Universidade São Paulo. Considerando o número de cirurgias realizadas nos últimos quatro anos, calculou-se a amostra probabilística estratificada com o poder amostral de 95%. A amostra final foi de 1120 cirurgias. Na coleta de dados foram mapeados os subprocessos de RSS (A, B, D e E) baseada na classificação da RDC 306/04 da ANVISA. Os resíduos foram pesados diariamente por 82 dias, com a colaboração de oito coletadoras, considerando o local de geração e o grupo dos RSS. Para mensuração do custo descreveu-se os subprocesso dos RSS, identificou-se os executores, desenhou-se os fluxogramas, levantamentou-se a quantidade e o custo dos materiais, identificou-se os direcionadores (nº cirurgia) e calculou-se o custo total de cada subprocesso. Os RSS do CC representaram 6,38 % comparado com a produção total do HU-USP. O grupo mais representativo foi o A- infectantes (50,62%) e o percentual de resíduos D-reciclados foi 19,26%, acima do hospital que é 10,34%. A representatividade por local de geração foi: Salas de Operação (55,93%), REC (4,02%), Áreas de Apoio Não recicláveis (28,50%) e Áreas de Apoio Recicláveis (11,55%). Avaliado a inferência de médias foram às cirurgias Buco Maxilares seguidas das Ginecológicas que mais produziram RSS. A média de geração de resíduos por cirurgia foi de 3,72 Kg. O custo de um Kilo foi: Grupo A (R$ 1,10), Grupo B(R$ 5,70), Grupo D Reciclado (R$ 0,96), Grupo D Não Reciclado (R$ 1,01) e o grupo E (R$ 3,23). Assim o custo total médio por cirurgia foi de R$ 8,641, que corresponde a R$ 5,526 das Salas de Operação, com as parcelas dos demais pontos de geração, sendo R$0,531 da REC, R$ 0,485 dos resíduos comuns reciclados e R$ 2,099 dos comuns não reciclados da Área de Apoio. Verificou-se que o peso total de RSS da amostra foi de 8.102,64 Kg e o custo total de R$ 9.679,88 e se mantivermos os processos mapeados a projeção anual de geração será 36.066,63 Kg com uma média de geração diária de 98,812 Kg/dia e um custo anual de R$ 43.087,27, com um custo médio de R$ 118,04 por dia.
This study aimed to validate the mapping and management of subprocesses handling of waste of health services in the operation room. To calculate the cost of materials involved and generation rates and proportion on HG/U, Surgery by specialty, location of generation and segregated groups. It´s a descriptive exploratory research, a quantitative approach in the form of case study . This place was the SC (surgery center) of Hospital Universitário da USP. Considering the number of surgeries performed in the last four years, we calculated the probabilistic stratified sample with sampling power of 95%. The final sample was made from 1120 surgeries average. During data collection, the subprocesses of RSS-based classification of RDC 306/04 of Anvisa were mapped. The residues were weighted daily for 82 days with the help of 8 collectors considering the point of generation and the gorup of RSS. To measure cost, was described subprocesses of RSS and we identified the executors, drawed flowcharts, rose the quantities and the cost of materials involved, we identified the drivers of NR surgeries and calculated each process. RSS DC represented 6,38% compared with total production of HU-USP. The most representative group was A-infective (50,62%) and the percentage of recycled waste D was 19,26%, which is higher than hospital (10,34%). A representative for the local generation was: operation room (55,93%), REC (4,02%) of not recycable area of support (11,55%). Evaluated the inference that means were HTE buccal maxillary surgery followed by gynecological, highest producers of RSS. The average generation of waste by surgery was 3,72 pounds. The cost of 1 kgrs: the A group: (R$ 1,10), B group: (R$ 5,70), recycled group D (R$ 0,96), D group not recycled (R$ 1,01) and E group (R$ 3,23). Thus, the total average cost per surgery was R$ 8,64. R$ 5,52 which corresponds to operation room. The share of other points of generation: R$ 0,53 REC, R$ 0,48 of ordinary residues, R$ 2,09 / recycled and NOT recycled materials from ordinary area of support. It follows the total weight of the RSS sample that is 8.102,64 kgrs and total cost of R$ 9.679,88 and we mapped the entirely process that generates an annual projection of 36.066,63 kgrs with the average f daily generation 98.812 kgrs daily and an annual cost of R$ 43.087,27 with an average cost of R$ 118,04 per day.
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16

Remotti, Becerra David Enrique, and Zavaleta César Anderson Segovia. "El impacto de la gestión de activos fijos contable en la toma de decisiones financieras en las empresas del sector pesquero asociadas a la Sociedad Nacional de Pesquería del Perú en el año 2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/652521.

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Анотація:
El presente trabajo de investigación pretende analizar el impacto de la gestión de activos fijos contable en la toma de decisiones financieras en las empresas del sector pesquero asociadas a la Sociedad Nacional de Pesquería del Perú en el año 2018. Se eligió este sector, ya que las empresas emplean los activos fijos a lo largo de todo el proceso de captura, producción y producto terminado. Las empresas del sector pesquero centran sus operaciones en base a los activos fijos por tal motivo un factor relevante a considerar es la gestión de activos fijos, cuya finalidad es mitigar los riesgos inherentes que presentan estos durante todo su ciclo de vida. En base a una correcta aplicación del activo fijo se pretende que las empresas de esta industria tengan un manejo eficiente de los activos, información financiera más confiable, mejores los indicadores financieros, entre otros. Todo esto permite que la gerencia tome decisiones financieras más acertadas en base a la realidad económica. En el siguiente trabajo de tesis se quiere demostrar que existe un impacto entre la gestión de activos fijos contable y la toma de decisiones financieras, de tal modo que las empresas del sector identifiquen estas posibles ventajas y puedan optimizar sus procesos. Como resultado de la investigación se validaron los objetivos e hipótesis, tanto generales como específicas, demostrando la correlación existente entre las variables de estudio.
This research work aims to analyze the impact of the management of accounting fixed assets in financial decision making in the companies of the fishing sector associated with the National Fisheries Society of Peru in 2018. Due to the fact that in this sector the companies They use fixed assets throughout the entire capture, production and finished product process. Companies in the fisheries sector focus their operations on the basis of fixed assets for this reason a relevant factor to consider is the management of fixed assets, whose purpose is to mitigate the inherent risks that they present throughout their life cycle. Based on the correct application of the fixed asset, it is intended that companies in this industry have efficient asset management, more reliable financial information, improve financial indicators, among others. All this allows management to make more accurate financial decisions based on economic reality. The following thesis work is intended to demonstrate whether there is an impact between the management of accounting fixed assets and the making of financial decisions, so that companies in the sector identify these possible advantages and can optimize their processes. As a result of the investigation, the objectives and hypotheses were validated, both general and specific, demonstrating the correlation between the study variables.
Tesis
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17

Harsono, Jessica Elizabeth. "Optimizing distribution center packing operations to reduce volumetric shipping costs." Thesis, Massachusetts Institute of Technology, 2019. https://hdl.handle.net/1721.1/128405.

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Анотація:
This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Thesis: M. Eng. in Advanced Manufacturing and Design, Massachusetts Institute of Technology, Department of Mechanical Engineering, 2019
Cataloged from student-submitted PDF of thesis.
Includes bibliographical references (pages 81-82).
Improving the efficiency within a distribution center by reducing waste and optimizing process flow can result in significant cost savings regarding distribution center operation. One area with a large potential for improvement is outbound order packaging. Shipping costs are calculated based on package weight or volume, whichever results in a higher cost. With a finite number of box sizes stocked and available in the distribution center to package orders, some orders will inevitably be shipped in a box that is larger than needed to accommodate the SKUs inside. However, if a custom sized box could be made for every order, then the average box volume per order, and in turn the shipping cost, is reduced. This thesis details an integration plan and impact analysis for adding custom box-making technology to a current packing process flow. It compares the cost, sustainability, and throughput benefits to other solutions such as introducing padded envelopes as a packing option or creating algorithms to assist packers in choosing the most economical stock box while packaging an order.
by Jessica Elizabeth Harsono.
M. Eng. in Advanced Manufacturing and Design
M.Eng.inAdvancedManufacturingandDesign Massachusetts Institute of Technology, Department of Mechanical Engineering
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18

Urbonaitė, Monika. "Išlaidų atsakomybės centrų formavimas ir jų veiklos vertinimas žemės ūkio verslo subjektuose." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130621_131807-74072.

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Magistrantūros studijų baigiamasis darbas, 56 puslapiai, 18 paveikslų, 15 lentelių, 50 literatūros šaltinių, 7 priedai, lietuvių kalba. PRASMINIAI ŽODŽIAI: apskaita pagal atsakomybės sritis, atsakomybės centrai, išlaidų atsakomybės centrai, išlaidų atsakomybės centrų formavimas, išlaidų atsakomybės centrų veiklos vertinimas. Tyrimo objektas: išlaidų sukaupimas ir išlaidų efektyvumo vertinimas VšĮ „ASU mokomasis ūkis“. Tyrimo tikslas: identifikuoti išlaidų kaupimo bei paskirstymo problemas, sukurti išlaidų kaupimo metodiką ir įvertinti išlaidų efektyvumą. Uždaviniai: 1. VšĮ „ASU mokomasis ūkis“ pavyzdžiu išanalizuoti išlaidų kaupimą bei paskirstymą žemės ūkio verslo subjektuose ir identifikuoti problemas; 2. Išanalizuoti išlaidų atsakomybės centrų formavimo teorinius aspektus bei parengti išlaidų atsakomybės centrų formavimo modelį bei jo taikymo metodiką; 3. Parinkti išlaidų atsakomybės centrų veiklos vertinimo metodus; 4. Adaptuoti išlaidų atsakomybės centrų formavimo modelį VšĮ „ASU mokomasis ūkis“; 5. Įvertinti išlaidų atsakomybės centrų veiklą VšĮ „ASU mokomasis ūkis“. Tyrimo metodai: mokslinės literatūros analizė bei sintezė, funkcinė klasifikavimo požymių dekompozicija, ekspertinis vertinimas, anketavimas, antrinių duomenų analizė, grafinis vaizdavimas. Pirmoje darbo dalyje atlikta išlaidų kaupimo analizė VšĮ „ASU Mokomasis ūkis“ bei identifikuotos pagrindinės su išlaidų valdymu susijusios problemos. Antroje darbo dalyje išnagrinėta atsakomybės centrų samprata... [toliau žr. visą tekstą]
Graduation paper of Master’s studies, 56 pages, 18 Figures, 15 Tables, 50 references, 7 Appendices, in Lithuanian. KEY WORDS: records according to the spheres of responsibility, responsibility centers, cost responsibility centers, formation of cost responsibility centers, evaluation of activity of cost responsibility centers. Object of investigation: cost accumulation and evaluation of cost effectiveness in Public Institution (PI) “ASU Mokomasis Ūkis”. Aim of the investigation: to identify the problems of cost accumulation and distribution, to work out the methods of expenses accumulation and to evaluate the cost effectiveness. Objectives: 1. According to the example of PI “ASU Mokomasis Ūkis” to analyze the cost accumulation and distribution in the subjects of agricultural business and identify the problems; 2. To analyze the theoretic aspects of formation of cost responsibility centers and prepare the model of formation of cost responsibility centers and the methods of its application; 3. To choose the methods of evaluation of cost responsibility activity; 4. To adapt the model of formation of cost responsibility centers in PI “ASU Mokomasis Ūkis”; 5. To evaluate the activity of cost responsibility centers in PI “ASU Mokomasis Ūkis”. Methods of investigation: analysis and synthesis of scientific literature, functional decomposition of classification features, expert evaluation, questionnaire, analysis of secondary data, graphic depiction. Research results: In the first... [to full text]
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19

Lopes, Rui Miguel Soares Ferreira. "Application of a multiple indirect cost pool system to a real case." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/20433.

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Анотація:
Mestrado em Gestão/MBA
Este trabalho avalia o desempenho do sistema de custeio em vigor numa grande empresa portuguesa. O sistema atual, em que os custos indiretos de produção são alocados aos objetos de custo com base num único fator de alocação, é avaliado por comparação com um sistema mais sofisticado, onde os custos indiretos são agregados por diferentes tipo de custo e afetos aos objetos de custo por múltiplos fatores de alocação. Este trabalho revelou que, quando a análise é feita ao nível do produto/ família de produtos, o sistema de custeio em vigor introduz distorções de custo não desprezíveis. O uso de um fator de alocação único, baseado no volume de horas consumido, quando aplicado a um portfolio de produtos muito diferentes, em estágios muito diferentes do ciclo de vida, ou seja, com necessidades muito diferentes de investimento e suporte, conduz a distorções significativas no cálculo de custo e, por consequência, de lucro. As conclusões deste trabalho sobre a forma como a estrutura de alocação de custos impacta na rentabilidade dos produtos servirão de base a uma remodelação do sistema de custeio. As primeiras alterações, em avaliação para serem introduzidas em 2020, são a valorização dos custos associados a máquinas e a imputação do custo de engenharia.
This study assesses the performance of the costing system in place in a large Portuguese company. The current cost system, which allocates indirect manufacturing costs to cost objects via a single cost driver, is evaluated by comparison to a more sophisticated system that uses multiple cost pools and several cost drivers. This study shows that when the analysis is done at the product/ product family level, the current costing system introduces non-negligible cost distortions. The use of a single cost allocation base (incurred labor hours), applied to a very different product portfolio, in very different stages of the life cycle, i.e. with very different investment and support needs, leads to significant distortions in the product cost calculation and, therefore, in product profitability. The conclusions of this study regarding how the cost allocation structure impacts product profitability will be the basis for a cost system redesign. The first changes under evaluation to be introduced in 2020 are the valuation of machine costs and the assignment of engineering costs.
info:eu-repo/semantics/publishedVersion
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20

Bechel, Diane Lynn. "The effect of patient-centered care on hospital inpatient cost and quality outcomes the experience in southeast Michigan." Ann Arbor, Mich. : University of Michigan, 1998. http://books.google.com/books?id=bhUvAAAAMAAJ.

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21

Hromádková, Simona. "Efektivní řízení nákladů ve firmě Bosch Diesel s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221481.

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22

Johnson, Joseph P. "Fleet Readiness Center Mid-Atlantic Worker Cost Comparison." Thesis, Monterey, California. Naval Postgraduate School, 2012. http://hdl.handle.net/10945/7364.

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MBA Professional Report
Approved for public release; distribution is unlimited
This report creates a financial view of billets at Fleet Readiness Center Mid-Atlantic (FRCMA). FRCMA is the largest Intermediate Maintenance Facility in the U.S. Navy. FRCMA provides maintenance and repair support to aviation squadrons, and is staffed by military, civilian, and contract employees. This report conducts an analysis of direct and indirect costs to build a wage comparison between a military, contractor, and civilian wage employee. This analysis uses a single pay grade comparison. All available direct and indirect costs are aggregated, and these costs are traced as accurately as possible to each billet. An analysis of various accounting methods for cost tracing and allocation is conducted, along with the methods for tracing and allocating indirect and direct costs to each comparative pay category. A focus on labor costs and overhead allocation is included, along with an analysis of appropriation categories.
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23

Hemingway, Anne Wilson. "Cost center financial management : training the OPTAR managers." Thesis, Monterey, California. Naval Postgraduate School, 1992. http://hdl.handle.net/10945/23847.

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24

Sanders, Mike W., and David G. Mascarin. "Naval Postgraduate School Cost Center Financial Management Guide." Thesis, Monterey, California. Naval Postgraduate School, 1989. http://hdl.handle.net/10945/27153.

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25

Chkirbene, Zina. "Network topologies for cost reduction and QoS improvement in massive data centers." Thesis, Bourgogne Franche-Comté, 2017. http://www.theses.fr/2017UBFCK002/document.

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L'expansion des services en ligne, l'avènement du big data, favorisé par l'internet des objets et les terminaux mobiles, a entraîné une croissance exponentielle du nombre de centres de données qui fournissent des divers services de cloud computing. Par conséquent, la topologie du centre de données est considérée comme un facteur d'influence sur la performance du centre de données. En effet, les topologies des centres de données devraient offrir une latence faible, une longueur de chemin moyenne réduite avec une bande passante élevée. Ces exigences augmentent la consommation énergétique dans les centres de données. Dans cette dissertation, différentes solutions ont été proposées pour surmonter ces problèmes. Tout d'abord, nous proposons une nouvelle topologie appelée LCT (Linked Cluster Topology) qui augmente le nombre de nœuds, améliore la connexion réseau et optimise le routage des données pour avoir une faible latence réseau. Une nouvelle topologie appelée VacoNet (Variable connexion Network) a été également présentée. VacoNet offre un nouveau algorithme qui définit le exact nombre de port par commutateur pour connecter le nombre de serveurs requis tout en réduisant l'énergie consommée et les matériaux inutilisés (câbles, commutateurs). En outre, nous _étudions une nouvelle technique pour optimiser la consumation d'énergie aux centres de données. Cette technique peut périodiquement estimer la matrice de trafic et gérer l'_état des ports de serveurs tout en maintenant le centre de données entièrement connecté. La technique proposée prend en considération le trafic réseau dans la décision de gestion des ports
Data centers (DC) are being built around the world to provide various cloud computing services. One of the fundamental challenges of existing DC is to design a network that interconnects massive number of nodes (servers)1 while reducing DC' cost and energy consumption. Several solutions have been proposed (e.g. FatTree, DCell and BCube), but they either scale too fast (i.e., double exponentially) or too slow. Effcient DC topologies should incorporate high scalability, low latency, low Average Path Length (APL), high Aggregated Bottleneck Throughput (ABT) and low cost and energy consumption. Therefore, in this dissertation, different solutions have been proposed to overcome these problems. First, we propose a novel DC topology called LCT (Linked Cluster Topology) as a new solution for building scalable and cost effective DC networking infrastructures. The proposed topology reduces the number of redundant connections between clusters of nodes, while increasing the numbers of nodes without affecting the network bisection bandwidth. Furthermore, in order to reduce the DCs cost and energy consumption, we propose first a new static energy saving topology called VacoNet (Variable Connection Network) that connects the needed number of servers while reducing the unused materials (cables, switches). Also, we propose a new approach that exploits the correlation in time of internode communication and some topological features to maximize energy saving without too much impacting the average path length
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26

Burke, Gerald Francis. "Improving trading cost information at the Naval Avionics Center." Thesis, Monterey, California. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/28280.

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27

Acimovic, Jason Andrew. "Lowering outbound shipping costs in an online retail environment by making better fulfillment and replenishment decisions." Thesis, Massachusetts Institute of Technology, 2012. http://hdl.handle.net/1721.1/77825.

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Анотація:
Thesis (Ph. D.)--Massachusetts Institute of Technology, Sloan School of Management, Operations Research Center, 2012.
Cataloged from PDF version of thesis.
Includes bibliographical references (p. 181-185).
As online retailing - or e-tailing - continues to grow as more and more customers buy physical goods on the internet, finding ways to reduce the cost and environmental impact of outbound shipping in this sector will become increasingly important. We investigate the impact of making poor fulfillment and replenishment decisions using data obtained from a large American online retailer. Then, we propose implementable - i.e., computationally tractable and relatively intuitive - solutions for both the fulfillment and replenishment problems, both tested either on actual data from our industrial partner or on small but realistic models. We first focus on the fulfillment problem, namely, deciding from which warehouse(s) to fulfill a customer's order when several options exist. We propose a heuristic that utilizes the dual values of a transportation linear program to estimate the opportunity cost of depleting inventory from a warehouse. This linear program values inventory at a warehouse due to both its geography and the size of its catalogue. After showing that this linear program is asymptotically optimal - using concepts developed in airline network revenue management - we then test the heuristic on industry data, showing a 1% reduction in outbound shipping costs as compared to a myopic fulfillment policy. The last part of the thesis focuses on replenishment. Every period, for each item, the network places an order to restock all the warehouses. Complicating this decision are two factors. First, the orders will not arrive immediately, but rather require a lead time to be delivered. During this time a random number of customers will place orders with the network. Second, any customer's order may be filled from any warehouse, which becomes important when warehouses stock out of an item. Therefore, it is not trivial to calculate the optimal inventory to order to each warehouse. We show that using a standard replenishment policy - popular in practice - can lead to dynamics that result in increased outbound shipping costs. We propose a replenishment policy heuristic that is intuitive and performs well on examples. This heuristic has two variants: a simpler one that assumes deterministic demand, and a more complicated one that accounts for stochasticity.
by Jason Andrew Acimovic.
Ph.D.
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28

Hollingsworth, Bradley K. "Decision strategy to minimize replenishment costs in a distribution center with forward-reserve storage." Ohio : Ohio University, 2003. http://www.ohiolink.edu/etd/view.cgi?ohiou1056745087.

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29

Ortiz, Melissa Anne. "ASSESSING DIVERSITY: A COST BENEFIT ANALYSIS OF CULTURE CENTERS AND TARGETED STUDENTS' SUCCESS." Wright State University / OhioLINK, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=wright1373300504.

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30

Choy, Chee San Sandra. "Corporate real estate occupancy costs and its correlation to company performance." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/97962.

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Анотація:
Thesis: S.M. in Real Estate Development, Massachusetts Institute of Technology, Program in Real Estate Development in conjunction with the Center for Real Estate, 2015.
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (page 48).
Real estate owned by non-real estate firms represent a substantial portion on most corporate balance sheets, yet they are often being overlooked with a lack of investment strategy and treated as the necessary evil for operating the core businesses. Corporate real estate generally involves activities such as long-term leasing, acquisition, in some cases ground-up developments, management, and disposal of real estate assets. Due to the long lasting nature of real estate, corporate real estate decisions are non-easily reversible. Different industries approach corporate real estate in ways that best support their operational needs. This paper quantitatively compares the relationship between the share price, occupancy costs per employee, and net income during the period 1999 to 2013 for U.S. Fortune 500 financial and technology companies. The first part of the paper explains our data collection methodology. We collected share prices and extracted data from 10-k filings submitted to the U.S. Securities and Exchange Commission. The extracted data consists of firm gross revenue, net income, total full-time employee number, plant, property equipment (PPE), real estate PPE, rental expense, and occupancy costs. The derivation of occupancy costs is also explained in this part. The second part studies the relationship between share price, occupancy costs, and net income for the two sectors. Consistent with our expectations, there is positive and significant correlation between share price and net income for both sectors. On the contrary, the market punishes technology firms for higher occupancy costs per employee but not as much for financial firms. The third part of the paper examines the relationship between occupancy costs and net income per employee. Contrary to common belief that occupancy costs per employee would negatively affect the net income generated by each employee, we discover a positive correlation between the two which we believe is a result of reversed causality.
by Chee San Sandra Choy.
S.M. in Real Estate Development
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31

Rebagliati, Beltroy Renzo. "Complejo recreacional cultural en la Costa Verde." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2013. http://hdl.handle.net/10757/273250.

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32

Grissom, Amanda. "Effects of Perceived Costs and Rewards on Motivation and Retention of Rape Crisis Center Volunteers." TopSCHOLAR®, 2003. http://digitalcommons.wku.edu/theses/596.

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The purpose of this study was to obtain information that may assist Rape Crisis Center (RCC) volunteer coordinators and executive directors in the recruitment and retention of volunteers. The major hypotheses guiding this study are as follows: (a) the reasons that initially motivated volunteers to volunteer at the RCC will be the same as their reasons for why they are continuing to volunteer at the RCC and (b) volunteers at RCCs continue to volunteer because the perceived costs of volunteering do not exceed the perceived rewards of volunteering. Using a modified version of Black's (1989) questionnaire, respondents were asked to report on several aspects of their volunteer experience such as (a) reasons for volunteering and reasons for remaining a volunteer; (b) the importance of acceptance by other volunteers, staff, and clients; (c) level of satisfaction with their volunteer experience; (d) perceived costs and rewards of volunteering; and (e) demographic characteristics. In support of the first hypothesis, "to help persons in need" had the highest mean score for both the motivations for volunteering and the motivations for continuing to volunteer. Twelve out of the fourteen reasons that initially motivated volunteers to volunteer at the RCC were the same reasons for why they continue to volunteer at the RCC. Contrary to expectations of the second hypothesis, an independent samples t test revealed that length of volunteer service at the agency was not significantly affected by the perceived rewards and costs of volunteering. Rather, the decision to continue to volunteer at the program was tied to a desire to support issues of the women's movement, a desire to stop the problem of rape, and due to a research interest. Limitations of the current study and directions for future research are also discussed.
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33

Suchá, Martina. "Ekonomická rentabilita veřejné zdravotní péče v ČR na příkladu porodnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113330.

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Анотація:
This diploma thesis aids to analyze the economic viability of public health care in the Czech Republic specifically on obstetrics. The theoretical part of the thesis deals with the definition of basic concepts in health care, describes the history of obstetrics and health care, and specific the differences between traditional market and medical market. Further work is focused on indivudual models of health systems and explore the main principles of financing the public health system and reimbursement mechanisms fot health care in the Czech Republic. In the current healthcare system are guaranteed by the wide availibility of health care in corporated liberal elements strongly decentralized system. Despite efforts to privatization and decentralization of heath care remains the most important role of the state. It is clear from the Constitution of the Czech Republic and its components -- The Charter of Fundamental Rights and Freedoms. The practical part contains the implementation of cost- analysis of direct and indirect cost of labor and spontaneous birth by Caesarean section in an examination of medical device. In the Czech Republic the level of neonatal care is high. Infant mortality is almoust minimal and our country is ranked in the direction of of the leading positions in Europe and worldwide. This part is focused on the hospitál in general, number of hospitals in the Czech Republic and limit number of births under which the hospitál should be concluded. In the Czech Republic, every year go from hospitál to home care about 400 children with weight under one kilogram and the subsequent care of the newborn is not so good. That is why the final part of my thesis devoted to the issue of premature infants and care for them.
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34

Hung, Hui-Chih. "Allocation of jobs and resources to work centers." Columbus, Ohio : Ohio State University, 2006. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1141849609.

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35

Russell, Mardi L. "Cost and Throughput Modeling of Manual and Automated Order Fulfillment Systems." Thesis, Virginia Tech, 2001. http://hdl.handle.net/10919/32476.

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Анотація:
The e-commerce revolution has brought about the need for more efficient order fulfillment. Guidelines are needed to determine the order fulfillment system design, and whether a manual or automated system should be implemented. A spreadsheet-based descriptive model has been developed based on demand levels, labor rates, and order sizes. We propose to combine the descriptive model with simulation output to demonstrate reactions of the system to fluctuations in demand, labor rates, and order sizes. The ultimate research goal is to provide a design aid to companies engaged in order fulfillment systems, emphasizing the decision of whether or not to automate the sorting process.
Master of Science
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36

Handy, Quincy Von. "Strategies for Achieving Patient-Centered Healthcare and Cost Containment." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7387.

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Implementing successful value-centered care strategies that support patient-centeredness while reducing cost is a significant challenge for healthcare leaders. In 2001, the Committee on Quality of Healthcare in America and the Institute of Medicine identified patient-centeredness as 1 of 6 improvement goals to improve quality of care for the 21st century. The purpose of this multiple case study was to explore patient-centered strategies that healthcare managers used to reduce the cost of healthcare for elderly patients without reducing the quality of patient care. The conceptual framework that grounded this study was patient-centered care, and the opposing theory was the primary care team model. Data were collected using semistructured interviews with 6 healthcare leaders selected via purposive sampling throughout Virginia and a review of healthcare facilities' documents and website pages. Data were analyzed using Yin's 5-step process, which led to the identification of 4 themes. Themes that emerged from the study included patient-centered care matters, management leadership strategies, control methods for monitoring costs, and maximizing community healthcare services. The implications of this study for positive social change include the potential to improve the delivery of healthcare for elderly patients and access to quality patient-centered care that supports cost-reducing strategies healthcare managers can employ to increase profits through value-based healthcare.
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37

Dewar, Althea C. Savanh Bobby. "Analyzing C2 Greyhound capacity at Fleet Readiness Center Southwest (FRC SW)." Monterey, Calif. : Naval Postgraduate School, 2009. http://handle.dtic.mil/100.2/ADA501383.

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Анотація:
"Submitted in partial fulfillment of the requirements for the degree of Master of Business Administration from the Naval Postgraduate School, June 2009."
Advisor(s): Heath, Susan ; Euske, Kenneth. "June 2009." "MBA professional report"--Cover. Description based on title screen as viewed on July 14, 2009. DTIC Identifiers: CPI (Continuous Process Improvement), C2 Greyhound, capacity analysis, process flow. Author(s) subject terms: C2 Greyhound; Capacity Analysis; AirSpeed Toolset; Process Flow; Precedence Diagram; Work Breakdown Structure (WBS); PMI3 Includes bibliographical references (p. 43-44). Also available in print.
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38

Blacka, Aaron E. "Financing University Conference Centers: A Multiple Case Study Approach." Thesis, Virginia Tech, 2001. http://hdl.handle.net/10919/35471.

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The Co-Alignment Principle is a strategic management framework that guides value-added management. The model suggests that firms will perform successfully if they scan the environment for forces driving change and allocate their resources to industry-leading competitive methods that address environmental trends. When financing and managing a capital project, a firm's managers must think strategically and consider the "four pillars" of project valuation and management: (1) estimating future cash flows over the project's life cycle, (2) determining an appropriate cost of capital/rate of return, (3) assessing and managing operational and financial risk, and (4) investing in the appropriate materials and resources. The four pillars of project valuation and management act as a framework to guide this investigation on university conference center financing. The overall research question of this study asks how university officials make conference center investment decisions based on the four pillars of project valuation and management. To answer the research questions posed by this investigation, this study adopted a multiple case study approach, in which officials at five universities were interviewed about their universities' conference center projects. Interviews with two executive-level personnel at each university along with multiple sources of written documentation provided the basis for conclusions. Evidence from the data collection phase of this project indicates that universities follow similar procedures for financing their conference centers. For instance, they take advantage of low-cost, tax-exempt debt and private contributions to fund these capital projects. In addition, they place little emphasis on sensitivity analyses for cash flow projections and ignore the opportunity costs of capital. University conference center financing practices with respect to the four pillars of project valuation and management are not consistent with the recommendations set forth by traditional financial principles. This study concludes that universities should improve their strategic thinking and pay more attention to the four pillars in order to increase the viability of their conference center businesses.
Master of Science
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39

Oliveira, Guilherme da Silva Correia de. "Improving contact center cost efficiency and customer experience in a retail company." Master's thesis, NSBE - UNL, 2014. http://hdl.handle.net/10362/11790.

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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
The purpose of this Work Project is to recommend feasible solutions aimed to decrease the costs of a Retail Company Contact Center associated to the high volume of inbound calls. In order to promote a higher impact on the volume of calls reduction, the Work Project focuses on the Portuguese Customers contacts regarding repair processes within the defined period for the Company to proceed with the repair and centers the research on a profound understanding of the main motivations for the Customers to call. The proposed solutions diverse from Stores and Contact Center new specific training modules to specific actions as a follow up SMS adapted to the different types of processes, a new IVR, among others. For the solutions which are possible to compute a cost-benefit analysis, the annual savings may reach values between 41.500€ and 47.100€ for the Company.
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40

Liao, Te-San. "Modeling and cost analysis of global logistics and manufacturing system." Thesis, Massachusetts Institute of Technology, 1997. http://hdl.handle.net/1721.1/42803.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Ocean Engineering; and, (S.M.)--Massachusetts Institute of Technology, Operations Research Center, 1997.
Includes bibliographical references (leaves 56-57).
by Te-San Liao.
S.M.
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41

Schorr, Raphael Avram 1976. "Marginal social cost auctions for congested airport facilities." Thesis, Massachusetts Institute of Technology, 2002. http://hdl.handle.net/1721.1/84837.

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Thesis (M.Eng.)--Massachusetts Institute of Technology, Dept. of Civil and Environmental Engineering; and, (S.M.)--Massachusetts Institute of Technology, Sloan School of Management, Operations Research Center, 2002.
"September 2002."
Includes bibliographical references (p. 96-97).
by Raphael Avram Schorr.
S.M.
M.Eng.
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42

Šimčíková, Daniela. "Controlling společnosti Gumárny Zubří, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222557.

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The master’s thesis focuses on controlling of the company Gumárny Zubří, a.s. It deals with analysis of controlling activities of the company and describes use of controlling instruments. On the basis of the analysis, the diploma thesis indicates weak areas and suggests possible solutions. It focuses on chosen problems solution in details and applies a suitable method which leads to improved and efficient corporate management.
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43

Castro, Liliana Cristina de. "O custo de desperdício de materiais de consumo em um Centro Cirúrgico." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/7/7140/tde-22082012-162211/.

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Анотація:
Dentro do gerenciamento de recursos materiais destaca-se a importância dos desperdícios, definidos como todo consumo de produtos/serviços de forma ineficiente e ineficaz, que não agregam valor aos mesmos, portanto, devem ser minimizados e/ou eliminados. Os objetivos desta pesquisa foram: identificar os tipos e as quantidades de materiais de consumo encaminhados, utilizados, estornados e desperdiçados nas cirurgias, durante o intraoperatório, classificar os desperdícios de materiais de consumo como evitáveis e não evitáveis; mensurar os custos dos materiais desperdiçados nos procedimentos cirúrgicos e calcular o índice de desperdício dos materiais de consumo no Centro Cirúrgico do Hospital Universitário da Universidade São Paulo (HU-USP). Trata-se de um estudo de caso, descritivo e exploratório, com abordagem quantitativa. Para a coleta de dados foi utilizado um formulário contendo duas partes: a primeira para o levantamento do consumo real dos materiais, e a segunda para os materiais desperdiçados. A amostra foi constituída por 105 tipos de materiais de consumo médico-hospitalares encaminhados a 275 cirurgias observadas, no período de fevereiro a maio de 2011. Os resultados mostraram que os itens, mais encaminhados, utilizados e estornados, foram luvas cirúrgicas e seringas descartáveis; os mais desperdiçados foram fios cirúrgicos, fio cirúrgico algodão, compressas gazes 45x45cm, 7,5x7,5cm e 30x30cm. O item que apresentou maior desperdício foi fios cirúrgicos, em média 1,3 unidades por cirurgias. O custo dos materiais utilizados nas 275 cirurgias foi de R$133.730,30; o de desperdício total foi de R$ 709,84, sendo R$ 327,48 referentes ao consumo evitável e R$ 382,36 ao não evitável. O percentual médio de desperdício na amostra foi de 9,34%, sendo 1,23% evitáveis e 8,14% não evitável. Assim, assume-se que o desperdício real foi de 1,23%. A falta de estudos sobre o tema não permite comparações, mas o índice apresentado pode ser considerado baixo para um hospital universitário
In the management of material resources the importance of waste is emphasizes, which is described as all products/services absorbed in an inefficient and ineffective mode; and as it adds no value to them, they must be minimized an/or eliminated. The objective of this research is to a) identify all types and quantity of consumable material in surgeries, which were utilized, returned/sent back, or wasted during the intra surgery period; b) classify the waste as avoidable or inevitable when the materials were unwrapped and not utilized; c) measure the cost of the wasted material on surgical proceedings and d) calculate the index of waste material in HU-USP Surgical Center. This is a descriptive and investigative case study with quantitative approach. For the data collection, we used a form divided in two parts, one for raising the real consumption of material and the other for waste material. The sample was composed by 105 types of hospital and medical consuming material which were addressed to 275 surgery observed between Feb and May 2011. The results showed that the most used and recoiled/returned material have been surgical gloves and disposable syringes; the most wasted items were Surgeries threads, Surgical cotton thread, 45x45cm, 7.5x7.5cm and 30x30cm compress gauze. Above all, the item most wasted material was Surgical thread on average of 1.3 unit by surgeries. The cost of the utilized materials was R$ 133.730,30; the cost of total waste R$ 709,84, where R$ 327,48 were avoidable and R$ 382,36 were inevitable. Therefore the average of the percentage on waste in this sample was 9.34% where 1,23% were avoidable and 8.14% inevitable. Thus, it is assumed that the real waste was 1.23%. The lack of studies on the subject does not allow for comparisons, but the content presented may be considered low for a university hospital
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44

Malleret, Véronique. "Une approche de la performance des services fonctionnels : l'évaluation des centres de coûts discrétionnaires." Paris 9, 1993. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=1993PA090042.

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Анотація:
La première partie du travail est consacrée à la notion d'évaluation des performances dans les services fonctionnels. Elle rappelle l'importance quantitative et stratégique de ces services, précise leur rôle et leur contribution à l'atteinte des objectifs de l'organisation. Puis elle analyse le concept d'évaluation des performances, examine les difficultés propres à l'évaluation des services fonctionnels et propose un modèle d'évaluation qui leur est adapté. La seconde partie du travail traite des activités discrétionnaires, au sens du contrôle de gestion. Elle définit ce terme, construit une typologie des activités discrétionnaires, analyse les modes et modèles de contrôle préconisés pour ces activités, puis recense les outils d'évaluation des performances disponibles. Elle s'achève par une proposition d'hypothèses liant les caractéristiques des méthodes et celles des activités. La troisième partie rend compte de deux études empiriques; l'une, effectuée par questionnaires était adressée aux contrôleurs de gestion, l'autre consistait en des entretiens semi-directifs auprès de contrôleurs de gestion et de responsables de services fonctionnels. Les deux études décrivent les pratiques d'évaluation des performances des services fonctionnels dans des entreprises implantées en France, ainsi que la perception qu'en ont les différents répondants. Elles mettent en évidence la prédominance du contrôle des coûts par rapport au contrôle par les résultats et le rôle décisif des directions générales dans l'évaluation
The thesis is divided into three parts. The first part is devoted to performance evaluation in functional departments. It describes the strategic importance of these departments, defines their role and the nature of their contribution to the achievement of the organization's general goals. This first part then analyses the concept of performance, showing the specific difficulties of this problem in functional departments and suggests a performance evaluation model designed for functional activities. The second part of the thesis addresses the subject of discretionary activities, as covered in management control literature. It proposes a definition and a typology of these activities. An analysis of the various processes and models of control suggested for these activities and of the available performance evaluation methods leads to a hypothesis relating the various characteristics of the discretionary activities to specific listed methods. The third part presents the results of two empirical studies; one of them was a survey addressed to controllers; the second study consisted of interviews of either controllers or functional managers. Both studies describe performance evaluation systems and practices in functional departments in companies operating in France, as well as the respondent’s perception of the problem
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45

Barandiarán, Misic Mirjana. "Acuario de Lima Metropolitana en la Costa Verde." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2013. http://hdl.handle.net/10757/273371.

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El Acuario de Lima Metropolitana se sitúa en la playa los Delfines en la Costa Verde, distrito de en Miraflores, y busca adecuarse al perfil de la playa sin impactar con su entorno; generando además zonas de esparcimiento y equipamiento complementario. Está conformado por un edificio principal, el cual contiene las exhibiciones cerradas y toda la zona técnica y de servicio y cuidado, uno secundario con otras actividades y la zona administrativa, y la zona de exhibiciones al aire libre
Tesis
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46

Harrison, Donald Lee 1956. "Modeling the cost-effectiveness of a regional poison control center using decision analysis." Diss., The University of Arizona, 1996. http://hdl.handle.net/10150/282117.

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Using decision analysis techniques, the cost-effectiveness of two alternatives for treating human poison exposures were modeled. The alternatives were the treatment of poisonings with the services of a regional poison control center versus without access to any poison control center. The relative cost-effectiveness was modeled based on two outcomes (morbidity and mortality) for each of four typical poison exposures: acetaminophen overdose, tricyclic antidepressant overdose, cleaning substance exposure in children, and cough/cold preparation overdose in children. Additionally, analyses were conducted to test the sensitivity of the cost-effectiveness ratio to outcome probability, average inpatient and emergency room charges, and proportion of poison exposures managed on site by the regional poison control center. This research was conducted from society's point of view.
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47

Brown, James L., and Dan C. Boger. "A cost benefit analysis of two products of the Fleet Numerical Oceanography Center." Thesis, Monterey, California. Naval Postgraduate School, 1993. http://hdl.handle.net/10945/24139.

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48

Laganiere, Simon Erik. "Uncompensated Care provided by Physicians at an Academic Medical Center during 2007-2008 using an Opportunity Cost Model." Yale University, 2010. http://ymtdl.med.yale.edu/theses/available/etd-04222010-160438/.

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Анотація:
This project was aimed at defining, quantifying and analyzing the value of uncompensated care provided by physicians as part of the Yale Medical Group for the 2008 fiscal year. Using an opportunity cost model, uncompensated care was calculated for each department as a total of bad debt and free care and then compared to existing estimates of such care. Another aim of this study was to conduct an interdepartmental comparison of the value of such care as a percentage of departmental earnings. To undertake this study, a literature search was performed to determine previous estimates and models of uncompensated care by physicians. Primary financial data (including charges, payments and write-offs for Bad Debt and Free Care) from the Yale Medical Group for fiscal year 2008 was then collected, fed into the opportunity cost model and compared to published estimates. The results of this study showed that, as a whole, physicians at the Yale Medical Group provided $6,510,373.65 of Uncompensated Care (or 2.75% of Total Payments) with a departmental range of 0.57%-15.29% of Total payments. These results show that Faculty physicians at Yale provided a larger amount of Uncompensated care than the published estimates obtained from random sampling of almost 4000 physicians. The results also reveal large differences in levels of uncompensated care between departments at Yale.
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49

Kviklienė, Elida. "Gamybos išlaidų klasifikavimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050525_145552-84580.

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Анотація:
The subject of the research is production costs classification used in the Lithuanian manufacture enterprises and farmers’ farms. The goal of the work is to reason the expedience of selection of the classification features in practice and to measure the adaptation opportunities of the selected classification features in the Lithuanian enterprises and farmers’ farms, after the costs classification potential have been analysed. The tasks are as follows: 1) to analyse the principle of production costs and classification potential, and to reason the expedience of selection of the classification features; 2) to analyse individual types of costs according to the selected classification features; 3) to check and measure the adaptation opportunities thereof in practice. The research methods include the logical analysis of economic literature containing comparison and summarizing of theoretical statements. The practical experience of costs classification gained in the Lithuanian manufacture enterprises and agricultural partnerships has been analysed using the method of analysis and synthesis. The results of the research have been described using the methods of comparison and summarizing the outcome, as well as the monographic method of analysis. After having analysed the principle of costs and classification potential thereof with regard to the objectives set in the area of cost accounting, the selected costs classification features are introduced in the work, which are essential in... [to full text]
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50

Cooke, Andrew. "An application of the travel cost approach to local authority sports centres in Nottinghamshire." Thesis, University of Nottingham, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.293220.

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