Дисертації: "Management calculation"

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Painter, Michael K., Ronald Fernandes, Karthic Madanagopal, and Charles H. Jones. "DEFENDING T&E SPECTRUM THROUGH AUTOMATED FREQUENCY MANAGEMENT METRICS CALCULATION." International Foundation for Telemetering, 2017. http://hdl.handle.net/10150/626987.

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Because of its economic value, there has been growing pressure to sell off spectrum currently allocated for defense purposes. These pressures come at a time when Department of Defense (DoD) spectrum needs are growing at an exponential pace, thus prompting heightened efforts to clearly demonstrate both the need and the responsible, efficient use of electromagnetic spectrum. In response, the DoD has developed a baseline set of standard metrics to measure spectrum utilization, demand, efficiency, and operational effectiveness. The focus has now shifted toward developing the automated tools to calculate, plot, and display these metrics. The purpose of this paper is to describe progress toward developing a Spectrum Management Metrics Toolkit (SMMT) to fill this need and its potential role in helping to analyze and defend Test and Evaluation (T&E) spectrum usage and needs.

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2

Beisheim, Benedikt [Verfasser]. "Calculation and application of resource effciency indicators in continuous processes / Benedikt Beisheim." Düren : Shaker, 2020. http://d-nb.info/1217164227/34.

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3

Hall, Barry Charles. "Calculation of the average age of fixed assets and its behaviour under different conditions." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/52154.

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Thesis (MBA)--Stellenbosch University, 2001.
ENGLISH ABSTRACT: Researchers at the Graduate School of Business of the University of Stellenbosch raised their concerns about the accuracy of inflation adjustment estimates. This led to research by Hanekom (1992), Marais (1992), Ozrovech (1992), Laack (1994) and an article by Hamman and Smit (1994). Hanekom, Marais, Ozrovech and Loock investigated alternative methods of calculating the average age of fixed assets for South African companies. They came to the conclusion that approximations of inflation adjustments by means of simplified formulas are inaccurate and should be discontinued. Alternative methods are time-consuming, data dependent and contain various assumptions that may lead to inaccurate results. Based on the findings and recommendations of the above-mentioned authors to develop company-specific inflation adjustment models, this study project will attempt to investigate the behaviour of the average age of fixed assets as calculated by the formula: Average age (year n) = Accumulateddepreciation (n) Depreciation(for year n) Various conditions that influence this specific calculation will be simulated in spreadsheet models. The behaviour of the approximated average age will then be explained by means of the results obtained from the spreadsheet simulations, as well as a mathematical formula that will be deducted from the simulated spreadsheet models. The understanding of the behaviour of the estimation of the average age of fixed assets and the conditions that influence this estimation might help to establish possible patterns that would assist with the development of companyspecific inflation adjustment models.
AFRIKAANSE OPSOMMING: Navorsers aan die Nagraadse Bestuurskool van die Universiteit van Stellenbosch het hulle twyfel uitgespreek oor die akkuraatheid van inflasieregstellingskattings, wat gelei het tot navorsing deur Hanekom (1992), Marais (1992), Ozrovech (1992) en Loock (1994) en 'n artikel deur Hamman en Smit (1994). Hanekom, Marais, Ozrovech en Loock het alternatiewe metodes ondersoek om die berekening van die gemiddelde ouderdom van vaste bates vir Suid Afrikaanse maatskappye te doen. Die slotsom was egter dat die berekening van die waardes met behulp van eenvoudige formules onakkuraat is en eerder gestaak moet word. Alternatiewe metodes is tydrowend, afhanklik van die beskikbaarheid van inligting, en vereis aannames wat tot moontlike onakkurate antwoorde kan lei. Na aanleiding van bogenoemde skrywers se gevolgtrekkings, en aanbevelings om maatskappy-spesifieke modelle te ontwikkel om inflasieaanpassings te doen, sal hierdie studie poog om die gedrag van die gemiddelde ouderdom van vaste bates soos dit bereken word deur die volgende formule, te ondersoek: Gemiddelde ouderdom (jaar n) = Opgehoopte waardevermindering (n) Waardevermindering (vir jaar n) Verskillende toestande wat die berekening beïnvloed sal deur middel van sigblad modelle gesimuleer word. Die gedrag van die geraamde gemiddelde ouderdom sal dan verduidelik word aan die hand van die sigblaaie sowel as 'n afgeleide wiskundige formule vir die berekening van die waarde. lndien die verskillende toestande en faktore wat die berekening van die gemiddelde ouderdom van vaste bates beïnvloed, verstaan en verduidelik kan word, kan moontlike patrone geïdentifiseer word wat sal help met die ontwikkeling van meer spesifieke modelle vir inflasie-aanpassings van maatskappye.

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4

Jones, Geoffrey. "Centres of calculation : a study of accounting and local government in England and Wales, 1800-1995." Thesis, Open University, 1997. http://oro.open.ac.uk/57696/.

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Perceptions of the nature and scope of accounting in modern societies have changed dramatically in the last twenty years. From being seen as an essential but minor component of productive enterprise, representing economic facts to shareholders, managers and governments to allow optimal economic decision-making, accounting has come to be widely regarded as a social and institutional practice that plays a leading role in the construction of the languages, ideas, processes, relationships and institutions which constitute our images of society itself and its government. Accounting has transcended the organisational frame of reference and the functionalist epistemologies which previously characterised it as a field of study, and now embraces a wide and prolix range of research agendas, approaches and theoretical frameworks. Given its newly perceived significance, researchers have seen the need to study the relationship between accounting as a social, institutional and primarily calculative practice and other practices of management and organization. To understand these practices and relationships fully, their conditions of emergence in particular localised historical settings must be analysed. Accounting is a practice constructed out of a wide and diverse range of other techniques and practices, and over time its boundaries have varied greatly in extent, scope and permeability. Analyses of this process of emergence and construction have been termed 'genealogies of calculation' (Miller and Napier, 1993). This study is concerned with one such genealogy: the emergence and construction of a set of calculative practices now constituted as accounting in local government in England and Wales. These practices have repeatedly proved highly influential in shaping our ideas of what constitutes good government as well as good management of the urban and rural localities in which we live. Borrowing from a wide range of other calculative practices - notably but only partially from those used in profit-seeking enterprises - local government accounting practice has been constructed and deployed within and alongside changing rationales, programmes and technologies of government with the result that we now find it difficult even to conceive of a notion of government which does not involve accounting calculation and its associated rationales of accountability and efficiency (Hopwood, 1984). This study examines how this situation has come about, beginning with an examination of the calculative practices of local government before some of them became to be seen as accounting, through the period of widespread professionalization of occupations (including accountancy) in the nineteenth century, into an analysis of the recent introduction of accrual accounting for capital assets in local government. Contrasting with conventional accounting histories which tend to see changes in accounting as progressively improving responses to changing environmental imperatives, the study draws attention to historical discontinuities and the arbitrariness of the inclusion and application of many of the elements of what counts as local government accounting practice, leading to a reconsideration of their effect on our notions of government and experience of governmentality and a discussion of how they might be constructed differently.

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5

Broll, Udo, Andreas Förster, and Wilfried Siebe. "Market Risk: Exponential Weightinh in the Value-at-Risk Calculation." Technische Universität Dresden, 2020. https://tud.qucosa.de/id/qucosa%3A72009.

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When measuring market risk, credit institutions and Alternative Investment Fund Managers may deviate from equally weighting historical data in their Value-at-Risk calculation and instead use an exponential time series weighting. The use of expo-nential weighting in the Value-at-Risk calculation is very popular because it takes into account changes in market volatility (immediately) and can therefore quickly adapt to VaR. In less volatile market phases, this leads to a reduction in VaR and thus to lower own funds requirements for credit institutions. However, in the ex-ponential weighting a high volatility in the past is quickly forgotten and the VaR can be underestimated when using exponential weighting and the VaR may be un-derestimated. To prevent this, credit institutions or Alternative Investment Fund Managers are not completely free to choose a weighting (decay) factor. This article describes the legal requirements and deals with the calculation of the permissible weighting factor. As an example we use the exchange rate between Euro and Polish zloty to estimate the Value-at-Risk. We show the calculation of the weighting factor with two different approaches. This article also discusses exceptions to the general legal requirements.

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6

Schreuder, Hugo Amos Lambrechts. "The scientific calculation of the required human resources for maintenance in the engineering department at Sishen iron ore mine." Thesis, Stellenbosch : Stellenbosch University, 2007. http://hdl.handle.net/10019.1/22004.

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Thesis (MBA)--Stellenbosch University, 2007.
ENGLISH ABSTRACT: Human resources budgeting at Sishen mine had been done, for as long as the researcher has been employed at the mine, according to history as well as according to the demands of the financial situation. Consequently, human resources shortages have been corrected by external labour which is often more expensive than internal labour. During the annual budgeting period when top management applies pressure to cut costs, the operations budget is easy to defend. With the help of Excel spreadsheets or maintenance management systems, maintenance managers can present strong arguments for not cutting the operations budget. Budget deficits are then easily corrected by means of negative adjustments to the human resources budget. This research will explore the issue of whether a tool exists to calculate the human resources budget scientifically. A target was set to develop a tool or model for human resources budgeting or to investigate whether such a tool does not already exist. A literature survey was done to determine world best practices regarding the calculation of human resources budgeting. The literature studied guided the researcher to a computerised maintenance management system (CMMS) and it was found that Sishen already has one of the best (SAP) in place. Sishen even has a process (Routine Work Management or RWM) in place which helps to get all maintenance information into SAP to make the necessary information available for effective maintenance. It was further found that SAP, which has been used by the mine for several years, can already provide the human resources requirements for any future period. The RWM process which helps to get information in and out of SAP has been in use for some time already. Unfortunately the process was poorly executed and the information is not reliable. This statement is supported by the internal (Kirstein, 2006) and external (Aurea, 2006) audits done at the mine during 2006. The external audit was done by Aurco (2006). The author concluded that Sishen has a tool but not a strategy to utilise RWM successfully. One of the reasons why RWM was poorly executed was the fact that there is a lack of support from the people in the workplace. These individuals claim that they were not consulted when RWM was introduced at the mine and as a result they did not buy in. A proper change management process was not followed and the employees suspected that RWM was implemented to play policeman or to measure how much spare time they have and reduce the workforce accordingly, as in the case of the Prometheus project. Consequently they admit to manipulating RWM's measured outcomes, ignoring it or deliberately undermining it. They added that RWM is easy to manipulate and perceived it as a farce by many of the participants, A decision was taken to use the Kotter change management process to run a project to get RWM to the required level. Kotter's eight steps for successful large-scale change can be utilised with great success to achieve the required changes. After a brainstorming session and from the recommendations of the two audits a list of ideas was compiled. These ideas should help to get RWM to a level where human resources requirements can be drawn from SAP for any period in the future. Although the research was aimed at getting human resources budgeting from SAP, it will also have other advantages. The ratio between planned and unplanned maintenance will be better because RWM will ensure better maintenance
AFRIKAANSE OPSOMMING: Mannekragbegroting op Sishen-myn is, vir solank die navorser deel is van die myn, gedoen volgens die behoeftes van die verlede asook volgens wat deur die finansiele situasie toegelaat is. Gevolglik het dit dikwels gebeur dat die tekorte aan mannekrag aangevul is met huurarbeid wat dikwels duurder is as eie mannekrag. Tydens die begrotingsrondte kan die geld wat aangevra word vir die instandhouding van die toerusting goed beveg word omdat die instandhoudingspersoneel waterdigte argumente kan aanvoer oor hoe die begroting bereken is. Begrotingstekorte word gevolglik maklik reggestel met negatiewe aanpassings op die mannekragbegroting. Hierdie studie gaan die bestaan ondersoek van 'n gereedskapstuk of model om die mannekragbegroting wetenskaplik te kan bereken. Daar is 'n doelwit gestel om 'n model te ontwikkel vir mannekragberekening of om vas te stel of daar nie reeds iets bestaan nie. 'n Literatuurstudie is gedoen om vas te stel wat wereldwye beste standaarde ten opsigte van mannekragberekening is. Dit het die navorser gelei na gerekenariseerde instandhoudingsbestuurstelsels (CMMS) en daar is bevind dat Sishen reeds een van die beste stelsels gebruik (SAP). Sishen het selfs 'n proses ("Routine Work Management" of RWM) om alle instandhoudingsinligting in SAP te kry sodat die regte inligting weer beskikbaar kan wees vir effektiewe instandhouding. Daar is verder bevind dat SAP, wat reeds vir verskeie jare in gebruik is, enige tydperk in die toekoms se mannekragbehoeftes kan bepaal. Die RWM-proses wat moet help om inligting in en uit SAP te kry, is ook reeds geruime tyd in gebruik, maar ten spyte daarvan word die proses afgewater en is die inligting nie betroubaar nie. Hierdie stelling is bewys deur middel van twee ouditte wat in 2006 op RWM gedoen is. Die een audit was 'n interne audit terwyl die ander deur die maatskappy Aurea gedoen is. Die afleiding kon dus gemaak word dat daar wel 'n gereedskapstuk is, maar dat geen strategie bestaan om dit effektief te gebruik nie. Een van die redes waarom RWM as 'n afgewaterde proses beskryf kan word, is 'n gebrek aan ondersteuning deur die mense in die werksplek. Die mense beweer dat hulle nie geken is ten tye van die bekendstelling van RWM nie en hulle het dus nie ingekoop nie. Die afleiding is gemaak dat daar nie goeie veranderingsbestuur toegepas is toe RWM aan die myn bekendgestel is nie. Die werknemers het vermoed dat RWM ingestel is om hulle te polisieer of te bepaal hoeveel vrye tyd hulle het en die werksmag dienooreenkomstig af te skaal, soos in die geval van die Prometheusprojek. Gevolglik het hulle erken dat hulle die RWM se uitkomste gemanipuleer het, dit geignoreer het, of doelbewus ondermyn het. Hulle het bygevoeg dat RWM maklik gemanipuleer kan word en dat baie dit as 'n klug beskou. Daar is besluit om die Kotter-model te gebruik om 'n projek te loods om RWM op die vereiste standaard te kry. Dit word as die geskikste model beskou om die nodige veranderingsbestuur toe te pas. 'n Lys van idees is opgestel na aanleiding van 'n dinkskrumsessie met die werknemers asook van voorstelle wat in die twee ouditverslae gemaak is. Herdie idees moet RWM in plek kry sodat mannekragbehoeftes vir enige tydperk in die toekoms vanuit SAP verkry kan word. Alhoewel die navorsing daarop gemik was om mannekragbegroting vanuit SAP te bekom, hou dit ook 'n ander voordeel in, naamlik 'n beter verhouding van beplande tot onbeplande instandhouding omdat goeie RWM-prosedures beter instandhouding en gevolglik beter beskikbaarheid gaan verseker.

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Snyman, Philippus. "Risk–based capital measures for operational risk management / Snyman P." Thesis, North-West University, 2011. http://hdl.handle.net/10394/7573.

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Basel II provides banks with four options that may be used to calculate regulatory capital for operational risk. Each of these options (except the most basic approach) requires an underlying risk measurement and management system, with increasing complexity and more refined capital calculations under the more advanced approaches. Approaches available are BIA, TSA, ASA and AMA. The most advanced and complex option under Basel II is the AMA. This approach allows a bank to calculate its regulatory and economic capital requirements (using internal models) based on internal risk variables and profiles, rather than exposure proxies like gross income. This is the only risk–sensitive approach allowed by and described in Basel II. Accompanying internal models, complex and sophisticated measurement instruments, risk management processes and frameworks, as well as a robust governance structure need to be implemented. This study focuses on the practical design and implementation of an AMA capital model. This includes a beginning–to–end solution for capital modelling and covers all elements of data analysis, capital calculation and capital allocation. The proposed capital model is completely risk–based, leading to risk–sensitive capital calculations and allocations for all business lines in a bank. The model was constructed to comply fully with all Basel II requirements and standards. The proposed model was subsequently applied to one South African bank’s operational risk data, i.e. risk scenario and internal loss data of the bank were used as inputs into the proposed capital model. Regulatory capital requirements were calculated for all business lines in the bank and for the bank as a whole on a group level. Total capital requirements were also allocated to all business lines in the bank. For regulatory capital purposes, this equated to the stand–alone capital requirement of each business line. Calculations excluded the modelling and incorporation of insurance, expected loss offsets and correlation. These capital mitigation techniques were, however, proposed as part of the comprehensive capital model. AMA based capital calculations for the bank’s business lines resulted in significant capital movements compared to TSA capital requirements for the same calculation periods. The retail banking business line was allocated less capital compared to corresponding TSA estimates. This is mainly attributable to lower levels of tail risk exposure given high income levels (which are the bases for TSA capital calculations). AMA–based capital for the investment banking business line was higher than corresponding TSA estimates, due to high levels of extreme risk exposure relative to income generated. Employing capital modelling results in operational risk management and performance measurement was discussed and proposals made. This included the use of capital requirements (modelling results) in day–to–day operational risk management and in strategic decision making processes and strategic risk management. Proposals were also made on how to use modelling results and capital allocations in performance measurement. It was proposed that operational risk capital costs should be included in risk–adjusted performance measures, which can in turn be linked to remuneration principles and processes. Ultimately this would incentivise sound operational risk management practices and also satisfy the Basel II use test requirements with regards to model outputs, i.e. model outputs are actively used in risk management and performance measurement.
Thesis (Ph.D. (Risk management))--North-West University, Potchefstroom Campus, 2012.

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8

Polochová, Hana. "Analýza a zdokonalení controllingu společnosti VÚHŽ a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165530.

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The topic of this diploma thesis is controlling. The theoretical part deals with the definition of the term, among other by describing two main language areas and their understanding of controlling. The next chapters cover the problems of integrating and organising controlling in a company. The practical part then describes implementation of controlling in a given specific company, summarizes it and gives suggestions for its improvements.

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9

Solevind, Alexander, and Linn Solevind. "Införande av BK4 : Bärighetsberäkning av balkbro med lång spännvidd." Thesis, KTH, Byggteknik och design, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-215092.

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Regeringen har på förslag att införa en ny bärighetsklass för det svenska vägnätet. Den föreslagna bärighetsklassen får beteckningen BK4 och innebär att maximal bruttovikt för lastbilar ökas från nuvarande 64 ton till 74 ton. Målet för arbetet var att utröna påverkan på beräkningar och resultat för broar av denna ökning, med hänsyn till befintliga broars bärförmåga – specifikt med avseende på broar vars spann är långa nog att rymma minst ett helt lastbilsekipage. I samband med höjningen av maximal bruttovikt kommer fordonsutseendet för lastbilar att förändras. En bärighetsberäkning utfördes för balkbron 15-910-2, som har spann på 25-28 m. Beräkningen utfördes i enlighet med svenskt regelverk för bärighetsberäkning, TDOK 2013:0267, och med hjälp av FE-analys i programmet Brigade/Standard. I arbetet har specifik FEM-teori använts för att bestämma var kritiska snitt uppstår i FE-modellen och i vissa fall har justering av utdata gjorts med hjälp av lastfördelningsbredder. Rapporten är tänkt att kunna användas som en mall för hur en bärighetsberäkning kan utföras. Mallen för bärighetsberäkningen kan användas som stöd för beräkningar för andra broar där framförallt tankesätt och beräkningsgång kommer att vara liknande. På grund av förändringen av fordonsutseende i samband med bruttoviktshöjningen har en FEanalys utförts för att kontrollera skillnader på lastpåverkan mellan dagens fordonsutseende för BK1 och exempel på framtida utseende för BK4. Jämförelsen visar att påverkan kan variera något mellan olika fordonskonfigurationer men konsekvent ökar avsevärt då bruttovikten höjs. Resultatet av bärighetsberäkningen gav en klassning A/B = 176/284 kN för bro 15-910-2, vilket ligger över kravet för införandet utav BK4 med gränsvärden på A/B = 120/210 kN. Skillnaden i resultat för BK1 och BK4 visar på att beräkningar och resultat för en lång balkbro i brottsgränstillstånd inte påverkas avsevärt av höjningen av maxvikten för lastbilar. Innebörden av detta bör då vara att en bro som är klassad för BK1 enligt TDOK 2013:0267 med en klassning som är högre än kravet för BK4 kan uppgraderas utan ytterligare kontroll. Dock bör ytterligare studier utföras för fler broar av samma typ för att kunna styrka detta samband. I samband med att bärighetsberäkningen utförs tas ett så kallat k-värde fram, som sedan används för att proportionera upp, eller ned, A/B-värdena från de gränsvärden som gäller för given bärighetsklass. Då bärighetsberäkning utfördes för BK1 och BK4 gav resulterande bärförmåga för bron endast en två-procentig skillnad, men k-värdet blir betydligt mindre för BK4 jämfört med BK1. Ett lägre k-värde innebär en högre utnyttjandegrad och därmed snabbare utmattning och högre slitage på bron. Effekten av dessa skillnader bör undersökas i ett senare arbete.
The Swedish government has proposed a new load carrying capacity class for the Swedish road network. The proposed capacity class is labeled BK4 and will increase the maximum weight for road vehicles from the current 64 t to 74 t. The goal for this thesis was to investigate the impact of this increase on the capacity calculations and results for bridges, regarding existing bridges’ load carrying capacity – specifically with respect to beam bridges with spans long enough to contain an entire truck. Coincidental to the increase of maximum weight the vehicle configuration of trucks will change. A capacity calculation was performed on the beam bridge 15-910-2, with span lengths of 25-28 m. The calculation was performed according to Swedish regulations for capacity calculation and with an FE-analysis in the software Brigade/Standard. In this thesis, specific FEM theory has been used to determine where critical sections occur in the FE-model and in some cases output adjustments have been made using load distribution widths. This report is meant to be able to be used as a template for how a capacity calculation can be performed. The capacity calculation template can be used as calculation support and process description for the calculation of other bridges. Due to the change in vehicle appearance in the context of the gross weight increase, a FE-analysis has been conducted to measure the differences in impact on the structure between today’s vehicle appearance for BK1 and the examples of future appearance for BK4. The comparison shows that the impact can vary slightly between different vehicle configurations but the impact consistently increases significantly with the increase in gross weight. The result of the capacity calculation gave a classification rating of A/B = 176/284 kN for bridge 15-910-2, which is above the requirement for the introduction of BK4 which has a required rating of A/B = 120/210 kN. The marginal result difference between BK1 and BK4 shows a plausibility that the calculations and results for long beam bridges in the ultimate limit state are unaffected by the increase of maximum weight for road vehicles. Thus the implication of this should be that a bridge with a BK1 load carrying capacity classification score that is higher than the demanded score according to BK4 can be upgraded without further control, if the prior capacity classification calculation was done according to TDOK 2013:0267. However further studies should be carried out for other beam bridges in order to increase this plausibility. When performing the load calculation, a so-called k-value is generated, which is then used to proportionate the A/B limit values for the given capacity class to reach a final classification rating. When capacity calculation was performed using input values for BK1 and BK4 respectively, the resulting load carrying capacity showed a two percent difference between BK1 and BK4, but the kvalue for the BK4 class was significantly lower than for BK1. A lower k-value means a higher utilization rate and hence faster fatigue and higher wear on the bridge. The effect of these differences should be investigated further in later studies.

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Shrestha, Joseph, H. David Jeong, and Douglas D. Gransberg. "Critical Analysis of Current Practices of Highway Construction Cost Index (HCCI) Calculation and Utilization." Digital Commons @ East Tennessee State University, 2016. https://dc.etsu.edu/etsu-works/5473.

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A proper understanding of the local construction market is essential for making appropriate project budgeting and planning decisions. State highway agencies typically use highway construction cost indexes (HCCIs) to understand the current market conditions. In the U.S. highway construction industry, the Federal Highway Administration (FHWA) pioneered the concept of a HCCI as an indicator of the national construction market. State Departments of Transportation (DOT) also started developing their state level HCCIs to better represent their state level construction markets. But, some state DOTs noted the lack of guidance to develop and update their HCCIs. This paper summarizes literature review and nationwide questionnaire survey results to identify the current practices of calculating and using HCCIs. There are two methods to generate basket of construction items for HCCI calculation: a) categorized market basket and b) item level market basket. The Fisher index is the most popular indexing formula among the state DOTs and is also recommended by the FHWA and International Monetary Fund (IMF). Despite many potential users of HCCIs, the current use of HCCIs is very limited in state DOTs.

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11

Šimeček, Petr. "Hodnotový management a controlling." Doctoral thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-233736.

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The doctoral thesis deals with the possibilities of utilizing value management and controlling methods and instruments in medical facilities with the purpose of economical, effective and efficient use of disposable resources of these organisations. The reason why this topic was chosen is endeavour to prove that the controlling system can be implemented in medical facilities and thus effectiveness of financial management in these organisations increased. The aim of the thesis is to analyse main problems and currently value management and controlling methods and instruments use in medical facilities and based on this analysis identify suitable value management and controlling methods usable management system framework of medical facility. The thesis based on the utility functions analysis of the most important actors of the health services market evaluates the potential growth of efficiency of these services introducing the Diagnosis Related Groups system of Financing and using theoretical model of this market. In consequence questionnaire survey analysis currently praxis of medical facilities management in Czech Republic compared with corporate sector and identifies possibilities of value management and controlling application in medical facilities. Currently is identified suitable costs calculation and management instrument for medical facilities in the framework of ABC/M, whereas planning and controlling process is projected in the framework of ABC/M using original mathematical methods for complex in-house price accounting and complex in-house process prices cost calculations based on for this purpose key usage of linear algebra tools for business economy as tool for mathematical model creation, which makes possible the fair description of firm in-house cost flow without any approximations and simplifications. This tool provides for practice important analytical comfort and essentially makes the scale of econometrical tools longer in the field of business management. In the case study is presented costs and calculations model of medical facility based on Activity Based Costing principles inclusive integrative suggestion of usage comprehensive system of the financial management based on advantages offered by the model of business cost flow listed above in framework of executive information system. Contribution of the doctoral thesis for theory and its contribution for further development of medical facilities management and managerial practice are emphasized in the end part thesis.

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12

Nielsen, Niels Christian. "Spatial metrics of structure and diversity : calculation from Earth observation and map data, for use as indicators in environmental management." Thesis, Lancaster University, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.421848.

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13

Růžičková, Žaneta. "Kalkulace nákladů vybrané firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-262226.

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The thesis deals cost calculation on the agricultural company.The goal of the work is to evaluate approaches to cost management in the selected company. There is the processing of changes of existing procedures or new procedures to improve cost management efficient of the company. Calculations are disscussed in general at the first and then in the agriculture. Current calculation method is analyzed in the own part of thesis on four products. Used costing technique is compared with another calculation method. The comparsion with the cost of production areas and all production areas in the Czech republic is performed at the end of the thesis.

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14

Chilembe, Luciano Fruta. "Cálculo financeiro: A realidade angolana." Master's thesis, Universidade Portucalense, 2013. http://hdl.handle.net/11328/1455.

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Dissertação de Mestrado em Finanças.
O tema do presente trabalho “Cálculo financeiro: a realidade Angolana”, tem como motivação refletir sobre o estado atual do cálculo financeiro, com maior realce para os Municípios do Litoral da Província de Benguela. Esta discussão é oportuna e torna o tema relevante, na medida em que aborda uma situação de extrema importância na tomada de decisões (investimentos, financiamentos e política de dividendos) no âmbito da atividade empresarial. Nesta investigação, estudamos alguns planos curriculares de diferentes Universidades Públicas e Privadas, manuais de cálculo financeiro e documentos oficiais relativos ao ensino superior em Angola. Também recolhemos dados para identificar a opinião de alguns gestores de pequenas, médias e grandes empresas do setor privado sobre a importância do cálculo financeiro na tomada de decisões da sua atividade empresarial. Como hipótese de investigação tomou-se a ideia de que a situação real do cálculo financeiro a nível dos Municípios do Litoral da Província de Benguela não se encontra em condições para responder às necessidades do desenvolvimento que exige o país no momento atual, a qual foi verificada durante o desenvolvimento da investigação. Os principais resultados alcançados apontam para importância do conhecimento do cálculo financeiro na tomada de decisões da atividade empresarial.
The theme of this work "Financial Calculus: Angolan reality" has the motivation to reflect on the current state of financial calculation, with greater emphasis on the coastal municipalities of the province of Benguela. This discussion is timely and makes the relevant topic in as we approach a situation of extreme importance in making decisions (investment, financing and dividend policy) in the course of a business. In this investigation, we studied some curricula of different public and private universities, financial calculation manuals, official documents relating to higher education in Angola. We collect data to identify the opinion of some managers of small, medium and big private sector enterprises about the importance of financial calculation in the decisionmaking of its business. Hypothesis how research took up the idea that the situation financial current of the calculation at the level of the coastal municipalities are not able to meet the needs of development. Among the main results point to the importance of knowledge of financial calculation in the decision making of business.
Orientação: Prof. Doutor Paulo Pires.

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15

Holm, Hannes. "A Framework and Calculation Engine for Modeling and Predicting the Cyber Security of Enterprise Architectures." Doctoral thesis, KTH, Industriella informations- och styrsystem, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-140525.

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Information Technology (IT) is a cornerstone of our modern society and essential for governments' management of public services, economic growth and national security. Consequently, it is of importance that IT systems are kept in a dependable and secure state. Unfortunately, as modern IT systems typically are composed of numerous interconnected components, including personnel and processes that use or support it (often referred to as an enterprise architecture), this is not a simple endeavor. To make matters worse, there are malicious actors who seek to exploit vulnerabilities in the enterprise architecture to conduct unauthorized activity within it. Various models have been proposed by academia and industry to identify and mitigate vulnerabilities in enterprise architectures, however, so far none has provided a sufficiently comprehensive scope. The contribution of this thesis is a modeling framework and calculation engine that can be used as support by enterprise decision makers in regard to cyber security matters, e.g., chief information security officers. In summary, the contribution can be used to model and analyze the vulnerability of enterprise architectures, and provide mitigation suggestions based on the resulting estimates. The contribution has been tested in real-world cases and has been validated on both a component level and system level; the results of these studies show that it is adequate in terms of supporting enterprise decision making. This thesis is a composite thesis of eight papers. Paper 1 describes a method and dataset that can be used to validate the contribution described in this thesis and models similar to it. Paper 2 presents what statistical distributions that are best fit for modeling the time required to compromise computer systems. Paper 3 describes estimates on the effort required to discover novel web application vulnerabilities. Paper 4 describes estimates on the possibility of circumventing web application firewalls. Paper 5 describes a study of the time required by an attacker to obtain critical vulnerabilities and exploits for compiled software. Paper 6 presents the effectiveness of seven commonly used automated network vulnerability scanners. Paper 7 describes the ability of the signature-based intrusion detection system Snort at detecting attacks that are more novel, or older than its rule set. Finally, paper 8 describes a tool that can be used to estimate the vulnerability of enterprise architectures; this tool is founded upon the results presented in papers 1-7.
Informationsteknik (IT) är en grundsten i vårt moderna samhälle och grundläggande för staters hantering av samhällstjänster, ekonomisk tillväxt och nationell säkerhet. Det är därför av vikt att IT-system hålls i ett tillförlitligt och säkert tillstånd. Då moderna IT-system vanligen består av en mångfald av olika integrerade komponenter, inklusive människor och processer som nyttjar eller stödjer systemet (ofta benämnd organisationsövergripande arkitektur, eller enterprise architecture), är detta tyvärr ingen enkel uppgift. För att förvärra det hela så finns det även illvilliga aktörer som ämnar utnyttja sårbarheter i den organisationsövergripande arkitekturen för att utföra obehörig aktivitet inom den. Olika modeller har föreslagits av den akademiska världen och näringslivet för att identifiera samt behandla sårbarheter i organisationsövergripande arkitekturer, men det finns ännu ingen modell som är tillräckligt omfattande. Bidraget presenterat i denna avhandling är ett modelleringsramverk och en beräkningsmotor som kan användas som stöd av organisatoriska beslutsfattare med avseende på säkerhetsärenden. Sammanfattningsvis kan bidraget användas för att modellera och analysera sårbarheten av organisationsövergripande arkitekturer, samt ge förbättringsförslag baserat på dess uppskattningar. Bidraget har testats i fallstudier och validerats på både komponentnivå och systemnivå; resultaten från dessa studier visar att det är lämpligt för att stödja organisatoriskt beslutsfattande. Avhandlingen är en sammanläggningsavhandling med åtta artiklar. Artikel 1 beskriver en metod och ett dataset som kan användas för att validera avhandlingens bidrag och andra modeller likt detta. Artikel 2 presenterar vilka statistiska fördelningar som är bäst lämpade för att beskriva tiden som krävs för att kompromettera en dator. Artikel 3 beskriver uppskattningar av tiden som krävs för att upptäcka nya sårbarheter i webbapplikationer. Artikel 4 beskriver uppskattningar för möjligheten att kringgå webbapplikationsbrandväggar. Artikel 5 beskriver en studie av den tid som krävs för att en angripare skall kunna anskaffa kritiska sårbarheter och program för att utnyttja dessa för kompilerad programvara. Artikel 6 presenterar effektiviteten av sju vanligt nyttjade verktyg som används för att automatiskt identifiera sårbarheter i nätverk. Artikel 7 beskriver förmågan av det signatur-baserade intrångsdetekteringssystemet Snort att upptäcka attacker som är nyare, eller äldre, än dess regeluppsättning. Slutligen beskriver artikel 8 ett verktyg som kan användas för att uppskatta sårbarheten av organisationsövergripande arkitekturer; grunden för detta verktyg är de resultat som presenteras i artikel 1-7.

QC 20140203

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Torbiörnsson, Christoffer, and Mathias Löfgren. "KPP - Ett gemensamt språk inom sjukvården." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-55828.

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Bakgrund: KPP står för Kostnad Per Patient, vilket är en kalkylmodell som gör det möjligt att redovisa kostnader för varje enskild patients vårdkontakt. Syftet med KPP är att bidra med information vilket möjliggör jämförelse och analys av den utförda hälso- och sjukvården. KPP-modellen har funnits sedan 80-talet, men ännu inte nått sin fulla potential, vi ansåg därför det intressant att studera användningen av KPP inom landstingen samt deras svårigheter och möjligheter. Syftet: Denna uppsats syftar till att kartlägga utbredningen och användningen av KPP i Sveriges landsting samt analysera de svårigheter och möjligheter som finns med användandet av KPP. Metod: Denna studie utgår från en tvärsnittsdesign med både kvantitativa och kvalitativa aspekter. Studiens insamlade empiri utgörs av telefonintervjuer med 15 KPP-kontaktpersoner ute i Sveriges landsting. Kvantitativa delen redogör för KPP-användningsområden. I den kvalitativa delen analyseras svårigheter och möjligheter utifrån respondenternas perspektiv. Teoretisk referensram: Studiens teoretiska referensram består till stor del av KPP-modellen samt dess olika användningsområden inom ekonomistyrning. Vidare har vi redogjort för de relevanta ekonomistyrningsteorier som kan kopplas till KPP, vilket i grova drag är kalkylering, benchmarking samt verksamhetsuppföljning. Eftersom sjukvården är en komplex verksamhet behandlas slutligen svårigheter och problem, vilka kan uppstå i samband med ekonomistyrning inom sjukvården. Slutsats: Användningsområden för KPP är många och, största nyttan upplevs i benchmarking, kostnadsanalys samt verksamhetsuppföljning. Svårigheter med KPP-användandet hör av förklarliga skäl samman med tidpunkten vid införandet av KPP inom landstingen. För att överbygga svårigheter och problem, vilka upplevs idag ser vi att utveckling av det gemensamma språket mellan ekonomi och sjukvård är en nyckel till framgång. Genom att utveckla och förbättra arbetet med KPP kopplat till kvalitetsregister där kostnader knyts till uppnådd kvalitet skulle potentiellt bidra till ökad acceptans och användning av KPP inom verksamheten samt bidra till KPP-metodens framtida utveckling.
Background: KPP stands for cost per patient, which is a calculation method, enabling accounting for a specific patient´s contact in the healthcare. The purpose with KPP is to contribute with information, which enables comparison and analysis of the treatment given. The model of KPP has existed since the late 1980´s but hasn’t reached its full potential. Thus we found it interesting to analyse the use of KPP among the counties of Sweden, including the difficulties and possibilities related to KPP. Purpose: The purpose of this thesis is to map the spread and areas of use for KPP among the Swedish counties and to analyse the existing difficulties and possibilities related with the use of KPP. Method: This thesis proceeds from a cross-sectional study and includes both quantitative and qualitative aspects. The collected data of this thesis constitutes of telephone interviews with 15 persons in charge of KPP among the Swedish counties. The quantitative part of this thesis narrates the use of KPP. In the qualitative part analyses the difficulties and possibilities from the counties perspective. Theoretical framework: In this thesis the theoretical framework contains of the model of KPP as well as the it´s different areas of use related to management accounting. The theoretical framework also includes relevant theories connected to management accounting and the difficulties and complications related to management accounting in the healthcare sector. Conclusion: The areas of for KPP are many and the greatest utility is perceived to be benchmarking, cost analysis and monitoring activities. Difficulties with the use of KPP are for obvious reasons related to the time of implementation in the different counties. To overcome the difficulties perceived today we can conclude that the development of a mutual language between economy and healthcare is a key for success. By developing a connection between KPP and quality, where costs are connected to the quality in medical procedures, we see that KPP´s potential would reach higher levels. Thus it would contribute to an increase of acceptance and use of KPP among the healthcare sector, which also would gild the development of the KPP model in the future.

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Daoud, Abraham, and Nikola Andric. "Implementering av drönarteknik i byggprocessen." Thesis, KTH, Byggteknik och design, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-213416.

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Byggbranschen genomgår en digitalisering där drönartekniken ingår som en del av moderniseringen. Företag inom branschen strävar efter att tids- och kostnadseffektivisera sin byggprocess samtidigt som arbetsmiljön ska förbättras. Drönare används av allt fler byggföretag och syftet med den här rapporten är att jämföra hur implementering av drönare påverkar arbetsmiljö, kostnad och tidsåtgång vid utvändig besiktning och inspektion av byggnader samt volymberäkning. För att samla in relevant information har undersökningen bestått av litteraturstudier, intervjuer, frågeformulär samt fallstudier där drönare som verktyg har testats i praktiken. Resultatet av undersökningen har visat på fördelar med att implementera drönare som arbetsverktyg sett till arbetsmiljö, ekonomi, och tid. Jämfört med traditionella arbetsmetoder visar resultaten på att drönaren är ett billigare och smidigare verktyg att använda, dessutom förbättras arbetsmiljön då drönaren kan styras från marknivå. Baserat på rapportens resultat har slutsatsen varit att vinningar kan göras genom att implementera drönare hos byggföretag. Rekommendationen är således att inköp av drönare ska ses som en god investering för byggföretag.
The construction industry is undergoing a digitalization, where drone technology is part of the modernization of working methods. Drones are used by an increasing number of companies. Construction companies aim to make cost and time effective solutions while improving the working environment. The purpose of this report is to compare how implementation of drone technology affects economy, time and work environment during external inspection of buildings and volume calculations. In order to collect relevant information, the survey consisted of literature studies, interviews, questionnaires and case studies in which a drone as a tool has been tested in practice. The results of the survey have demonstrated the benefits of implementing drones as a work tool in terms of economy, time and work environment. Compared to traditional working methods, the results show that the drone is a cheaper and more flexible tool to use, as well as improving the working environment since the drone can be operated from ground level. Based on the results of the report, the conclusion has been that profits can be made by implementing drones at construction companies. The recommendation is that the purchase of drones should be regarded as a good investment for construction companies.

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Trebuľa, Michal. "Implementácia nového kalkulačného systému v riadení po linii výkonov v konkrétnej výrobnej spoločnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192324.

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The thesis deals with the use of costing system of product oriented management in selected manufacturing company KOPS spol. s r.o., its metodology compilation and use of such information support in managing and decision-making in business processes. The first theoretical part is primarily dedicated to the description of the essential characteristics and terminology used in managerial accounting of product oriented management. In a subsequent practical part the thesis describes and characterizes the activity of smaller engineering manufacturing company, where it evaluates its past and present state of valuation of main production activities and enters the starting points, stepping stones and criteria for establishing a complete evaluation study of previously used costing systems. Based on these analysis results it will provide conclusions and recommendations for further business development. The main objektive of this theses is to evaluate the appropriateness and adequacy of previously used costing system and the use of corporate information in decision-making in analyzed company. In conclusion, the practical part evaluates options for business processes improvement and proposes alternative solutions for better management of company processes for strengthening the financial position and competitiveness of the selected entity in the form of proposal of new costing system.

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19

Zhu, Kai. "Web-based atmospheric nucleation data management and visualization." Scholarly Commons, 2012. https://scholarlycommons.pacific.edu/uop_etds/840.

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Atmospheric nucleation is a process of phase transformation like liquid water transforming into solid or gas phase water, which serves as a significant impact on many atmospheric and technological processes. During the process of the atmospheric nucleation, certain 3D molecular models for atmospheric nucleation will be generated, which are main mixtures of water molecules and hexanol molecules. Analyzing these 3D molecular models can promote the understanding for the nucleation and growth of the particles and phases in a multi-component mixture, as well as for the changes in climate and weather. Therefore, the research for atmospheric nucleation can be transformed into the research for the 3D molecular visualizations and comparisons, which are the similarity calculations. Unfortunately, the research on understanding atmospheric nucleation processes is restricted due to the lack of efficient visual data exploration tools. In this paper, the issue of lacking efficient data visualization tools is tackled by implementing our own application to visualize the atmospheric nucleation. The similarity calculation for these 3D molecules is implemented in order to analyze and compare the atmospheric nucleation processes and molecular models. Admittedly, there are various 3D molecular similarity calculation algorithms, such as clique-detection algorithms and point matching, etc; however, these algorithms are specifically utilized in the fields of protein amino-acids and pharmacophore. Due to the large scale of the atmospheric nucleation data, GPU (Graphical Processing Units) is employed in order to significantly reduce the computation times. This is achieved by utilizing CUDA (Compute Uniform Device Architecture) technology which allows us to execute our algorithm in a parallel method. Furthermore, in this research, the knowledge of hypertree visualization is intended to be utilized to enhance the previously developed web-based visualization and analysis tool that allows remote users to effectively mine the wealth of particle-based nucleation simulation data. The research goal is to speed up knowledge discovery and improve users' productivity through effective data visualization technique and more friendly user interface design. Meanwhile, a feasible parallel computing solution is developed to overcome the slow response due to expensive large data pre-processing. The core research of my thesis is to calculate the similarity between the distinct 3D molecules.

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20

Rybníčková, Michaela. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223830.

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This diploma thesis is focused on the costs analysis and assessment of the current state of the cost management in company LITAS s.r.o. The theoretical part clarifies the issue of costs and calculation. The thesis itself involves the company profile; the other part is devoted to the cost analysis and the cost management system in the company. In conclusion, the current situation of the cost management is assessed, as well as some proposals and recommendations for the improvement of the company cost management are listed there.

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21

Rutkouski, Artur. "Využití informací manažerského účetnictví v řízení výrobního podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4111.

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Анотація:

The graduation theses describes an individual tools of a management accounting for an operating management of an efficiency and responsibility lines. Values implementation of these tools on an example of the concrete company.

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22

Löfgren, Kim, and Virving Lisa Hannula. "Avstämningsmetod för installatörer kopplat till slutkostnadsprognos." Thesis, KTH, Byggteknik och design, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-256227.

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This master thesis has mainly been built on interviews with interested parties at Arcona and the installer, Nymans Elektriska, since it was decided to limit the study only to the project Glömstaskolan. The aim of the study is that Arcona should be able to report a more accurate final cost forecast to the client regarding the installer and to simplify the reconciliation for both the construction company and the installer. The background is based on the fact that installers do not calculate components and activities such as other building production, which makes it difficult to reconcile if an activity has been carried out in accordance with budget. Both parties agree that it is working hours that need to be checked, as this is where the difficulty of control lies. To be able to check real hours, knowledge of the planned number of hours is needed. The time schedule is an important tool in the project and should be included in reconciliation. Arcona and Nymans Elektriska are recommended to use existing control documents with certain appendixes for the measuring progress.
Detta examensarbete har mestadels byggts av intervjuer med berörda parter hos Arcona samt installatören Nymans Elektriska då avgränsning gjorts till att endast omfatta projekt Glömstaskolan. Syftet med studien är att Arcona ska kunna redovisa en träffsäkrare slutkostnadsprognos gentemot kunden/beställaren gällande installatören samt att underlätta för både byggföretaget och installatören kring avstämningen. Bakgrunden ligger i att installatörerna ej kalkylerar på byggdelar och aktiviteter som övrig byggproduktion, vilket då gör det svårt att stämma av om en aktivitet har genomförts i enlighet med budget. Båda parter är överens om att det är arbetstimmar som önskas följas upp, då det är där svårigheten till kontroll ligger. För att kunna följa upp verkliga timmar behövs kunskap om planerade antal timmar. Tidplanen är ett viktigt verktyg i projekt och bör involveras i avstämningen. Arcona och Nymans Elektriska rekommenderas att nyttja befintliga styrdokument med visst tillägg för mätning av framdrift.

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23

Hofmeyr, Melanie Kemp. "Modified simplification of HDM-4 methodology for the calculation of vehicle operating cost to incorporate terrain and expanded to all vehicle types for use in the Western Cape context F HDM-4 METHODOLOGY FOR THE CALCULATION OF VEHICLE OPERATING COST TO INCORPORATE TERRAIN AND EXPANDED TO ALL VEHICLE TYPES FOR USE IN THE WESTERN CAPE CONTEXT." Thesis, Stellenbosch : Stellenbosch University, 2015. http://hdl.handle.net/10019.1/96824.

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Анотація:

Thesis (MSc)--Stellenbosch University, 2015.
ENGLISH ABSTRACT: INTRODUCTION The Western Cape Government (WCG) uses Vehicle Operating Cost (VOC) as part of their Road Management System since 1992. VOC is used in the process of prioritisation of maintenance projects as well as for the identification of economically viable maintenance strategies and is thus an integral part of the system. In 2001 changes to the VOC calculation methodology in the system to Highway Development and Management (HDM-4) system methodology occurred. The reasons were twofold – to bring the calculation method in line with world trends and due to lack of updated cost factors used in the previous methodology. In October 2001 a model was implemented with riding quality (IRI) as independent variable. This model was partly based on regression table data. As no geometric/topography data, defined as Terrain data, was available at this stage, Terrain was ignored. In 2006 WCG Systems were updated with Global Positioning System (GPS) data and a process to classify or categorise Terrain was initiated, thus providing the opportunity to include Terrain. As part of the redevelopment to include Terrain, it was decided to re-evaluate the vehicle fleet. METHODOLOGY Various alternative methods to develop the Modified Simplification equations were available and evaluated, e.g. regression or direct mathematical substitution. HDM-4 requires the input of Vehicle Type dependent cost parameters that is based on real vehicles. The WCG required that changes to these dependent parameters is feasible, so that they can be updated periodically. A set of equations therefore needed to be developed, allowing the input of Vehicle Type dependent parameters and the subsequent calculation of VOC with riding quality (IRI) as independent variable. This renders the use of regression analysis untenable. Composition of the vehicle fleet on each road section is required to utilise HDM-4 for analyses. In order to simplify calculations, different traffic strata was defined, i.e. Business, Commuter, Rural and General. In the evaluation of the Vehicle it is this strata and data from permanent counting stations that is used to compile a Vehicle fleet. MODEL DEVELOPMENT The Modified Simplification to include Terrain results in 48 combinations of Vehicle Type, Surface Type and Terrain Type for the basic equation of VOC. VOC = TCav + PARTSCOST + LABOURCOST +DEPCSTav ( )´ Length of road segment 1000 +(FuelCostav +OilCostav )´ Length of road segment av TC -Tyre Cost PARTSCOST -Parts Cost LABOURCOST - Labour Cost av DEPCST - Depreciation Cost av FuelCost -Fuel Cost av OilCost - Oil Cost The variables in VOC are defined by a couple of equations. For explanatory purposes a numeric example is presented. CONCLUSION AND RECOMMENDATION The implementation of this Modified Simplification has assisted not only the WCG, but also other entities, that also use the VOC (published annually) based on these principles. Interested parties have the option to include Terrain in their implementation. Caution should be taken when using the Modified Simplification, as it is important that the principles used to simplify HDM-4 apply to the implementation and the business rules of the Management system of the user. The current development will not require a redevelopment due to any vehicle fleet change in future as the decision to simplify all defined Vehicle Types in HDM-4 allows the new fleet to be updated. Recommendation for further research and development include: • Standalone function that is already considered by the WCG • Investigating Published Vehicle data • Economic vehicle data for use in specific applications
AFRIKAANSE OPSOMMING: INLEIDING Sedert 1992 gebruik die Wes-Kaapse Regering (WCG) voertuiggebruikskoste (VOC) as deel van hul Plaveisel Bestuurstelsels. VOC word gebruik in die proses van prioritisering van die instandhoudingprojekte sowel as vir die identifisering van ekonomies-vatbare instandhouding-strategieë en is dus 'n integrale deel van die stelsel. In 2001 is daar besluit om oor te skakel na die berekeningsmetode van Highway Development and Management (HDM-4). Die redes was tweeledig – om die berekeningsmetode in lyn met die wêreld tendense te bring; en as gevolg van 'n gebrek aan opgedateerde koste-faktore in die voorheen-gebruikte metode. In Oktober 2001 is 'n VOC-model, met rygehalte (IRI) as onafhanklike veranderlike geïmplementeer. Hierdie model was gedeeltelik gebaseer op regressie tabel data. Aangesien daar geen geometriese/topografiese data (gedefiniëer as terreindata) beskikbaar was nie, is die terrein geïgnoreer. In 2006 is WCG Stelsels opgedateer met Globale Positionering Stelsel (GPS) data en 'n proses om terrein te klassifiseer is van stapel gestuur. Deur die verandering in beskikbare data, is die geleentheid om terrein in te sluit in die VOC model geskep. As deel van die insluiting van herontwikkeling om terrein in te sluit, is daar besluit om die voertuigvloot te her-evalueer. METODOLOGIE Verskeie alternatiewe metodes om die Gewysigde Vereenvoudiging-vergelykings te ontwikkel was beskikbaar en is geëvalueer, bv. regressie of direkte wiskundige vervanging en vereenvoudiging. HDM-4 se voertuigafhanklike koste-parameters is op werklike voertuie gebaseer. Die WCG het vereis dat hierdie afhanklike parameters veranderbaar moet wees, sodat hulle dit van tyd tot tyd kan opdateer. Dit was dus nodig om 'n stel vergelykings te ontwikkel met die tipe voertuigkosteafhanklike parameters as insette. Verder moes alle vergelykings weer in terme van rygehalte wees. Dit maak die gebruik van regressie-analise ononderhoubaar. Samestelling van die voertuigvloot op elke padseksie is 'n vereiste om HDM-4 aan te wend vir ontledingsdoeleindes. Ten einde berekeninge te vereenvoudig is verskillende verkeerstrata gedefinieer, naamlik Besigheid, Pendel, Landelik en Algemeen. In die evaluering van die Voertuig is dit hierdie strata en data uit permanente telstasies wat gebruik word om 'n voertuigvloot saam te stel. MODELONTWIKKELING Die Gemodifiseerde Vereenvoudiging, insluitend terrein, het 48 kombinasies van tipe voertuig, oppervlak en terrein vir die basiese vergelyking van VOC: VOC = TCav + PARTSCOST + LABOURCOST +DEPCSTav ( )´ Length of road segment 1000 +(FuelCostav +OilCostav )´ Length of road segment TCav - Bandkoste; PARTSCOST - Onderdele-koste; LABOURCOST - Arbeidskoste; av FuelCost - Brandstofkoste; av DEPCST - Waardeverminderingskoste; av OilCost - Oliekoste Die veranderlikes in VOC word gedefinieer deur 'n paar vergelykings. Vir verduidelikende doeleindes word 'n numeriese voorbeeld ingesluit. GEVOLGTREKKING EN AANBEVELING Die implementering van hierdie Gewysigde Vereenvoudiging het nie net die WCG nie, maar ook ander entiteite wat ook die VOC (jaarliks gepubliseer) gebruik, bygestaan. Belangstellendes het die opsie om die terrein in hul implementering in te sluit. Dit is belangrik om ag te slaan op die beginsels wat gebruik is om HDM-4 te vereenvoudig tesame met die besigheidsreëls van die Gewysigde Vereenvoudiging, indien dit gebruik word. Die huidige model vereis nie 'n herontwikkeling as gevolg van enige voertuigvloot verandering in die toekoms nie. As gevolg van die besluit om alle gedefinieerde tipes voertuig te vereenvoudig, kan die voertuigvloot keuse net in die stelsel opgedateer word. Aanbeveling vir verdere navorsing en ontwikkeling sluit in: • Alleenstaande funksie wat reeds deur die WCG beskou word • Ondersoek Gepubliseerde Voertuig data • Gebruik van Ekonomiese voertuigdata vir sekere toepassings

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Kehrer, Timo [Verfasser]. "Calculation and propagation of model changes based on user-level edit operations : a foundation for version and variant management in model-driven engineering / Timo Kehrer." Siegen : Universitätsbibliothek der Universität Siegen, 2015. http://d-nb.info/1077914199/34.

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Somnicki, Emil, and Krzysztof Ostrowski. "How useful are intraday data in Risk Management? : An application of high frequency stock returns of three Nordic Banks to the VaR and ES calculation." Thesis, Halmstad University, School of Information Science, Computer and Electrical Engineering (IDE), 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-5337.

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The work is focused on the Value at Risk and the Expected Shortfallcalculation. We assume the returns to be based on two pillars - the white noise and the stochastic volatility. We assume that the white noise follows the NIG distribution and the volatility is modeled using the nGARCH, NIG-GARCH, tGARCH and the non-parametric method. We apply the models into the stocks of three Banks of the Nordic market. We consider the daily and the intraday returns with the frequencies 5, 10, 20 and 30 minutes. We calculate the one step ahead VaR and ES for the daily and the intraday data. We use the Kupiec test and the Markov test to assess the correctness of the models. We also provide a new concept of improving the daily VaR calculation by using the high frequency returns. The results show that the intraday data can be used to the one step ahead VaR and the ES calculation. The comparison of the VaR for the end of the following trading day calculated on the basis of the daily returns and the one computed using the high frequency returns shows that using the intraday data can improve the VaR outcomes.

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Oliva, Radek. "Aplikace pro tvorbu kalkulací, nabídek a smluv v oblasti destination event managementu." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-358845.

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The aim of this master thesis is to develop an application for creating calculations and offers to potential customers and to develop an application for managing Gantt charts. These applications will be in future used for implementation to the information system of Wedding in Prague Inc. company. Along with the development of applications author of this thesis aims to design, create and implement a fully functional database to support the applications. Before the development of the applications the revision of the submitters demands and the revision of previously designed interface are made. In the end of this work the user testing is done to confirm the correctness of the functionality of applications. The submitter, Wedding in Prague Inc., runs business in the destination event management branch the applications are adjusted to this type of business branch and its requirements. Contribution of this thesis is the creation of mentioned applications and their preparation for its future implementation into information system of the company.

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Hedvall, Lisa, and Emma Mattson. "Lagerstyrning vid varierad efterfrågan : minimering av lagerförings- och ordersärkostnader." Thesis, Tekniska Högskolan, Högskolan i Jönköping, JTH, Industriell organisation och produktion, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-27336.

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Sammanfattning Syfte - Syftet med denna studie är att bidra till ökad förståelse för hur lager kan styras när varierad efterfrågan förekommer. För att uppnå syftet är målet med studien att sammanställa processer som underlättar för lagerstyrning vid varierad efterfrågan. Detta möjliggörs genom att besvara följande frågeställningar: 1. Vilka metoder för säkerhetslagerberäkning och lagerstyrning är lämpliga när hänsyn bör tas till varierad efterfrågan? 2. Hur påverkas lagerförings- och ordersärkostnader av olika sätt att styra lager vid varierad efterfrågan? Metod - Teorier angående lagerstyrning vid varierad efterfrågan samlades in via litteraturstudier. En fallstudie genomfördes för att applicera det teoretiska ramverket på empiri från fallföretaget. Empiri samlades in via intervjuer och dokumentationsstudier och utgjorde en grund för beräkningar och vidare analys. Resultat - Lämplig säkerhetslagerberäkning vid varierad efterfrågan anses vara SERV2 som tar hänsyn till antalet bristtillfällen och ger ett bra mått på lagertillgängligheten över tid. De dynamiska lagerstyrningsmetoderna Silver & Meal samt Wagner-Whitin kan i större utsträckning hantera stora variationer i efterfrågan gentemot beställningspunktssystem. Beräkningar resulterade i att Wagner-Whitin var den lagerstyrningsmetod som i majoriteten av fallen genererar lägst totalkostnad när hänsyn tas till lagerförings- och ordersärkostnader. En process för lagerstyrning vid varierad efterfrågan har kartlagts där indata i form av metod- och resursobjekt redogörs. Detta för att bidra till ökad förståelse för hur lager kan styras vid varierad efterfrågan. Implikationer - Inom denna studie framgår det att kostnaderna för lagerstyrningen vid varierad efterfrågan kan sänkas med hjälp av dynamiska lagerstyrningsmetoder. Det är dock viktigt med trovärdig indata för att generera tillförlitliga resultat. Begränsningar - Inom de dynamiska lagerstyrningsmetoderna vägs ordersärkostnad mot lagerföringskostnad och genererar det mest ekonomiska alternativet ur lagerstyrningens perspektiv. Det måste inte vara det bästa ur ett helhetsperspektiv då förändrade orderkvantiteter kan påverka andra delar av materialflödet. De processkartor som är upprättade utgår från den valda lösningen, detta begränsar tillämpningen till verksamheter som har liknande förutsättningar som fallföretaget. Nyckelord - Varierad efterfrågan, lagerstyrning, säkerhetslagerberäkning, lagerstyrningsmetod.
Abstract Purpose - The purpose of this thesis is to develop an understanding of how to control inventory when the demand varies. To achieve the purpose, the goal is to create a process that facilitates inventory management at varied demand. This is feasible by answering following questions: 1. Which methods of safety stock calculation and inventory control are appropriate and take varied demand in consideration? 2. How is the inventory carrying cost and ordering cost affected by different methods of controlling inventory when demand varies? Method - Information about controlling inventory at varied demand was gathered through literature studies. A case study was carried out to apply the theoretical framework on empirical data from the business case. The empirical data was collected through interviews and documentation studies, which provided a basis for calculation and further analysis. Findings - SERV2 is considered as an appropriate method for safety stock calculations since it takes the number of occasions for shortages into account and provides a good measurement of the stock availability over time. The dynamic inventory control methods Silver & Meal and Wagner-Whitin can handle variations in demand better than order point systems. Calculations show that Wagner-Whitin generates the lowest total costs in the majority of cases. A process is established to facilitate inventory management at varied demand. Implications - Within this study it is shown that using dynamic inventory control methods can reduce inventory control costs when demand varies. Nonetheless it is important to have persuasive input to generate reliable results. Limitations - The dynamic inventory control methods balance order cost with inventory carrying costs to find the most economic option from an inventory control perspective. It is not always the best solution from a holistic perspective since changed order quantities can affect other parts of the material flow. The established process charts are based on chosen solution, which limits its application to businesses with similar conditions as the case study. Keywords - Varied demand, inventory control, safety stock calculation, inventory management

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Filgas, Alexandr. "Návrh systému manažerského účetnictví společnosti SIINEKO Engineering s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192012.

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The objective of the thesis is to design a management accounting system for a manufacturing company operating in the construction industry. As part of the proposed system new economic and cost structure will be created and described. Furthermore, the principles of valuation of internally transfered outputs will be based on a new system of transfer prices which will help to set up an internal profit and loss analysis for each cost center. Last part of the thesis is dedicated to problematics of calculation in which cost allocation principles will be described and displayed in a form of a custom made calculation formula.

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Mrúzová, Martina. "Optimalizácia procesov a vozového parku vo vybranom podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205587.

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Subject of this diploma thesis Processes and vehicle fleet optimization at the selected company is to make the processes more effective and to reduce costs associated with operation of vehicle fleet at selected enterprise. The average cost per kilometer, usage of journeys made by vehicles, strengths and weaknesses of an enterprise are observed within analyzes. Processes are evaluated overall through analyzes and after that, suggested suitable solutions are provided.

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Arvidsson, Mikaela, and Frida Wilenius. "Värdet av investering i kompetensutveckling : En fallstudie på GKN Aerospace Sweden AB, en högteknologisk tillverkningsindustri." Thesis, Högskolan Väst, Avd för företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-6597.

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Personalen är företagens viktigaste tillgång är ett vanligt förekommande uttryck och kompetens anses idag utgöra en förutsättning för goda resultat och framgång (Björklund & Holmqvist, 1999; Johansson & Johrén, 2011). Det kan dock vara svårt att konkretisera ökade kunskaper i samband med utbildning, vilket kräver en diskussion angående hur verksamheten och medarbetare påverkas. Få organisationer har idag strukturerade system att spåra och upptäcka det värde och de positiva effekter som en investering i kompetensutveckling kan medföra (Chong et al., 2000). GKN Aerospace Sweden AB arbetar aktivt med ett utbildningsverktyg för kompetensutveckling som benämns "Training Days". Syftet med dessa utbildningsdagar är att med hjälp av interna lärare utbilda personalen för att höja kompetensnivån och för att uppmuntra till kunskapsutbyte. Syftet med studien är att ta fram en föreslagen beräkningsmodell för investering i kompetensutveckling samt undersöka vilka effekter som dessa interna utbildningsdagar ger, både ur ett individperspektiv och ett organisatoriskt perspektiv. Studien består av ett kvalitativt och tolkande synsätt, där metoder för datainsamling utgörs av informantintervjuer och enkätundersökning. Tanken med "Training Days" och interna lärare syftar att alla ska kunna dela med sig av kunskap, då det finns mycket kompetens inom organisationen. Konceptet innebär att medarbetare utbildar andra medarbetare, vilket leder till att företaget "tankar ur" kunskap från nyckelmedarbetare till övriga anställda. Resultatet och slutsatserna från studien visade att kunskapen och informationen från "Training Days" var värdefull och bidrog med att förbättra deltagarnas arbete och ledde främst till mer generell kunskap men även mer fördjupad kunskap. Den modell som valts att appliceras på konceptet är bottom-line vilken enligt Smith (2004) är en modell av utvärderingskaraktär som kompletteras med monetära mått där fokus i metoden ligger på att bedöma effekterna av investeringar på deltagarnivå. Effekterna från dessa utbildningsinsatser anses för medarbetarna vara ökad effektivitet, förbättrad arbetsprestation samt förbättrad arbetskvalitet. Ur ett organisatoriskt perspektiv erhålls en konkurrensfördel då medarbetarna besitter en djup och generell kunskap, samt att det för-modligen har en viss påverkan på företagets ekonomiska resultat och framgång
The staff is the company’s most important asset is a common expression and compe-tence is considered today as a condition for good results and success (Björklund & Holmqvist, 1999; Johansson & Johrén, 2011). It can though be difficult to concretize increased knowledge in education, which requires a discussion of how the business and employees are affected. Few organizations today have structured systems to track and discover the value and the positive impact that an investment in competence development may entail (Chong et al., 2000). GKN Aerospace Sweden AB is actively working with a training tool for competence development called the "Training Days". The purpose of these training days is that with the help of internal trainers educate the staff to raise skills and to encourage the exchange of knowledge. The purpose of this study is to develop a proposed calculation model for investment in competence development and to study the effects that these internal training days provide, both from an individual perspective and an organizational perspective. The study consists of a qualitative and interpretive appro-ach, in which methods of data collection consists of informants interviews and a survey. The idea of the "Training Days" and internal trainers aims that everyone can share their knowledge, because there is a lot of expertise within the organization. The concept means that employees train other employees, resulting that the company pass on knowledge of key employees to other employees. The results and the conclusions from the study showed that knowledge and information from the "Training Days" was valuable and contributed to improve the participants’ work and led mainly to more general knowledge but also more in-depth knowledge. The model applied to the concept is the bottom-line which according to Smith (2004) is a model of evaluation character, supplemented by monetary measures where the focus of the method lies in determining the effects of investments on a participant level. The effects of these educational interventions considered for the employees to be increased efficiency, improved job performance and improved work quality. From an organizational perspective obtains a competitive advantage as employees possess a deep and general knowledge, as well as it presumably have some impact on the company’s financial performance and success

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Pihlvang, Alexander, and Pierre Svorono. "Automatiserad process för mängdavtagning och kalkylering : En jämförelse mellan traditionell mängdavtagning och kalkylering mot BIM för BTH Bygg AB." Thesis, KTH, Byggteknik och design, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-260051.

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Att byta ut en redan fungerande men gammal process kan vara tidskrävande och kostsamt. Detta har påvisats speciellt i byggbranschen där digitaliseringen sakta går framåt. Denna studie kommer att undersöka vilka aspekter i den traditionella mängdavtagnings- och kalkylprocessen på BTH Bygg AB som kommer att påverkas vid byte till en process byggd på modellering och BIM. Syftet med studien är att jämföra den traditionella mängdavtagningen och kalkyleringen med hjälp av Bluebeam och MAP mot en process som genomförs med modellering i programvaran ArchiCAD och en koppling till Vico Office för mängdavtagning och kalkylering. Skillnaden från den traditionella processen kommer vara att övergå från 2D-underlag med manuell mängdavtagning till att använda sig av 3D-modeller, BIM-modeller, och utföra automatiska beräkningar via Vico Office. Studien är en kvalitativ undersökning med inslag av en kvantitativ enkätundersökning. Där fokuseringen var på att få fram den mest arbetseffektiva och minst kostsamma lösningen för BTH Bygg. Jämförelser har gjorts på två olika byggprojekt med liknande storlek och förutsättningar, och avgränsats till att beräkna golv, innerväggar och undertak. Underlaget för studien har varit personliga intervjuer med personer från kalkylavdelningen på BTH Bygg för att samla in kunskap om deras process för mängdavtagning och kalkylering. Även intervjuer med anställda på företagen för programvarorna Bluebeam, ArchiCAD och Vico Office har utförts för att få en objektiv bild av samtliga programvaror. Att implementera informationsrika BIM-modeller i mängdavtagningen och kalkylering har visat sig vara lönsamt när det kommer till kvalitet genom minskat manuellt arbete vid koppling mellan programvarorna. Dessutom finns det stora möjligheter till tidsbesparing i övriga skeden genom att arbeta i en integrerad process där samtliga delar av byggprocessen är kopplade till varandra.
Replacing an already functioning but old process can be time consuming and unprofitable. This has been demonstrated especially in the construction industry, where digitization is progressing slowly. This study examines what aspects of the traditional process of quantity takeoff as well as calculation process at the company BTH Bygg AB will be affected when changing to a process based on modeling and BIM, Building Information Modeling. The purpose of the study is to compare the traditional quantity takeoff and calculation with the aid of Bluebeam and MAP against a process that is carried out with modeling in the software ArchiCAD with a connection to Vico Office for quantity takeoff and calculation. The difference from the traditional process will be to move from 2D manual quantity takeoff to using 3D models, BIM models, and performing automatic calculations via Vico Office. The study is a qualitative study with elements of a quantitative survey where the focus on getting the most work-efficient and profitable solution for BTH Bygg. Comparisons between two different construction projects has been made. The projects comprises similar size and conditions as well as limited to calculations of floors, interior walls and ceilings. The basis for the study has been personal interviews with people from the calculation section at BTH Bygg to gather knowledge about their process for quantity takeoff and calculation. Interviews with employees of the companies for the software Bluebeam, ArchiCAD and Vico Office have also been carried out to obtain an objective picture of all the software. The conclusion is that implementing information-rich BIM models in the quantity takeoff and calculation has proved to be profitable when it comes to quality through reduced manual work when connecting between software. In addition, there are great opportunities for saving time in other stages by working in an integrated process where all parts of the con- struction process are linked to each other.

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Havlová, Petra. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223935.

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The aim of the thesis, which is divided into a theoretical and a practical part, is to describe and analyze the current tendency in a company’s cost management, and suggest a precaution leading to an improvement. The theoretical part compiles the classification of costs, calculations, and tools and processes of cost management. The practical part then describes cost management in the analyzed company. Both vertical and horizontal financial analysis are rendered – from the analyses, precautions are defined, as well as cost items, which are suggested to be paid attention to.

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Jasiūnaitė, Reda. "Valdymo apskaitos modelis vidutinio dydžio gamybinėje įmonėje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2010~D_20140625_185104-12881.

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Anksčiau vadybininkai, spręsdami strateginius ir einamuosius įmonės veiklos klausimus, naudojosi finansine apskaita. Tačiau finansinės apskaitos dokumentai pateikia pernelyg apibendrintus duomenis apie įmonės veiklą ir neleidžia susieti daromų sprendimų gamybos bei pardavimų srityje su gaunamu veiklos rezultatu. Vadovui sprendimams priimti reikalingą informaciją teikia įvairūs šaltiniai. Pagrindinis iš jų – įmonėje įdiegta valdymo apskaitos sistema, kurioje sukaupti ir apdoroti duomenys pateikiami įmonės rengiamose vidaus ataskaitose. Valdymo apskaita yra specifinė kiekvienoje įmonėje, tačiau tam tikroms įmonių rūšims pagal dydį ir veiklą galima išskirti būdingus bendrus metodus bei taisykles. Lietuvoje vyrauja mažos ir vidutinės įmonės, tačiau lietuvių autorių (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), rašančių valdymo apskaitos klausimais, darbuose valdymo apskaitos sistemų bruožai yra nagrinėjami bendrai, nepabrėžiant, kurie iš jų tinkamiausi ir geriausiai pritaikomi mūsų šalies įmonėse. Taigi šiame darbe siekiama išskirti pagrindinius valdymo apskaitos sistemos bruožus vidutinio dydžio gamybinėje įmonėje. Tyrimo objektas – valdymo apskaita vidutinio dydžio gamybinėje įmonėje. Tyrimo tikslas – išnagrinėjus galimybes praktiškai taikyti valdymo apskaitos teorines nuostatas sudaryti optimalų valdymo apskaitos modelį efektyviam veiklos vykdymui vidutinio dydžio gamybinėje įmonėje. Tikslui pasiekti iškelti tokie svarbiausi... [toliau žr. visą tekstą]
Previously, in order to solve company’s strategic and current problems, managers were using financial accounting data. Unfortunately, financial accounting propose too general data, how company works, and does not allow to relate decisions in manufacturing and selling with the company’s work results. When the manager needs to make a decision, the information he gets from different sources. The main is – company’s management accounting, where stored and proceeded data are given in company’s internal reports. In every company management accounting has it‘s specifics, but according to company’s measures and activities you can separate general methods and rules. In Lithuania the most common are small and medium companies, unfortunately Lithuanian authors (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), who are writing about management accounting, review the main features of management accounting system in very general way and do not define witch of them is the most proper and adopted in Lithuanian companies. In this paper I will try to separate the main features of management accounting system in medium company. Research object – management accounting in medium manufacturing company. Purpose of research – to make an optimal management accounting model for effective development of medium manufacturing company, after opportunities to apply management accounting theoretical aspects were explored. The main goals: • to describe definition... [to full text]

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Vrána, Martin. "Návrh vnitropodnikového informačního systému ve firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221548.

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Анотація:

Master's thesis deals with the intradepartmental informative system in firm Pavel Šálek. The work includes the analysis of current state and the suggestions to implementation of new intradepartmental informative system to achieve improvement in the sphere of intradepartmental leading.

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Sloviaková, Michaela. "Rozpočtový proces a zpracování rozpočtu ve firmě zabývající se výrobou." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113653.

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The subject of the thesis is to assess whether the company MBB Technik Ltd. use some management tools, namely the management of overhead costs with budgets and calculation of variable costs. If so, whether it is beneficial for the manager, or whether it has got just purely administrative character. At first I described the different types of accounting, which we might find in the practice, and then I focused on management, where I defined the different types of costs and ways to control costs, which we might find in company. Specifically I also pay attention to management of overhead costs and calculation of variable costs. Eventually I worked out in detail what kind of budgets the company MBB Technik Ltd. used, properly I described them and I showed them how much managers are interested in budgets.

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Wernqvist, Jonas, and Kalle Cedervall. "Jämförelse av central och lokal uppvärmning av mindre bostadsrättsförening." Thesis, KTH, Byggteknik och design, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-215429.

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Idag när bostadsmarknaden växer snabbare än på länge blir samtidigt energihushållning viktigare och viktigare. Ekonomiska och miljömässiga intressen från bostadsägare angående stigande elpriser och energihushållning leder båda till ett mer medvetet byggande vad gäller klimatskalets täthet, energismarta installationer såsom styrda FTX-system och andra besparingsåtgärder.Examensarbetet har skrivits åt Bjerking för att undersöka möjligheten till att centralisera uppvärmningen istället för att värma upp bostäderna med varsin frånluftsvärmepump i en bostadsrättsförening bestående av parhus.Rapporten innehåller en del beräkningar i form av energiförluster och kostnadsberäkningar för de olika värmesystemen samt statistik för uppvärmning i Sverige.Examensarbetet har resulterat i kostnadsberäkningar som kan användas vid inledande investeringsberäkning för centraliserad uppvärmning i liknande projekt.
Today, when the housing industry is growing faster than in a long time energy house holding is becoming more important for every day. Economic and environmental interests from house owners, when it comes to increasing energy prices and energy house holding, both leads to a more conscious house building. This includes the buildings U-value, energy smart installations and other energy saving arrangements.This examination paper has been written for Bjerking to investigate the possibility to centralize the heating in a housing society of several semi-detached houses instead of heating them locally with the standard solution, an exhaust air heat pump per apartment.This examination paper includes a few calculations of energy losses and life cycle costs for the different heating systems. It also includes a bit of statistic for different types of heating in Sweden.It has ended in cost calculations that can be used when thinking about and planning to build semi-detached houses with central heating.

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Hägg, Jakob, and Niclas Hector. "Det kan väl inte vara så mycket miljöpåverkan i ett logistikflöde? : Att konstruera en beräkningsmodell för miljöpåverkan i interna logistikflöden på ett fallföretag inom fordonsindustrin." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-53174.

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Background: One of the biggest threat of our time is the environmental impact caused by humans, for example thru emissions of greenhouse gases. The manufacturing industry, of which the automotive industry is a part, stands for a big part of these emissions, and today companies have to face big challenges regarding measuring and reducing of their carbon footprint. To work in a successful way with the environmental impact of a manufacturing industry, process mapping and identification of environmental parameters need to be done. Purpose: The purpose of this study is to do a situation analysis by identify what parameters in a logistic flew between the activities unloading goods and assembly at Scania Oskarshamn. Furthermore, the report supposed to create and develop a model for calculation of the environmental impact of a logistic flew based on environmental parameters. Methodology: This report is a case study that have been performed at the Scania site in Oskarshamn. The report aim to create and develop a calculation model for calculation of the environmental impact of a logistic flew. Empirical material has been collected thru both interviews and by searching in Scania ́s own database. In order to create the model, a situation analysis was made by performing a process map and then environmental parameters was identified. Employers at Scania tested the calculation model, which is the result of this study, in order to secure the function of the model. Conclusions: A specific flew of goods between the activities unloading goods and assembly was identified and several environmental parameters was detected and grouped in the three categories; energy use, resource consumptions and waste. Calculations are performed in CO2 equivalents according to the global warming potential named by UN in the Kyoto protocol. This in order to enable comparisons between the different environmental parameters. The model is performed as an Excel model because this is the program that the company use for this types of calculations, and according to the author Excel is a program suitable for the kind of model making performed in this study.
Bakgrund: Ett av vår tids största hot är den miljöpåverkan som människan ger upphov till, bland annat genom utsläpp av växthusgaser i form av koldioxid. Den industriella industrin, av vilken fordonsindustrin är en del, står för en stor andel av dessa och enorma utmaningar ställs idag på företag att kunna mäta och reducera de klimatavtryck som verksamhet gör. För att på ett framgångsrikt sätt kunna arbeta med en verksamhets klimatavtryck behöver en kartläggning av dess processer och identifierande av miljöpåverkande parametrar göras. Syfte: Rapportens syfte är att utifrån en nulägesbeskrivning identifiera miljöpåverkande parametrar i logistikflödet mellan lossning och monteringslinorna i monteringsverkstaden hos Scania i Oskarshamn. Vidare ämnar rapporten att presentera en beräkningsmodell för miljöpåverkan i det utvalda logistikflödet hos Scania i Oskarshamn, med relevanta nyckeltal som baserats på identifierade miljöpåverkande parametrar. Genomförande: Denna rapport är en fallstudie som genomförts på Scanias avdelning för hyttillverkning i Oskarshamn. Målet med arbetet har varit att konstruera en modell för beräkning av den miljöpåverkan som ett logistikflöde ger upphov till. Empiriskt material har inhämtats både genom intervjuer och data sökning i Scanias egna databaser avseende emballage. För att kunna konstruera en modell har en processkartläggning genomförts, sedan miljöpåverkande parametrar identifierats för att till sist möjliggjort utvecklandet av en modell för miljöberäkning. Denna modell har sedan testats på en pilotgrupp bestående av anställda på fallföretaget samt andra examensarbetare som genomfört andra fallstudier på företaget. Slutsats: Ett specifikt flöde mellan lossning av gods och montering har identifierats och avgränsats i studien där ett flertal miljöpåverkande parametrar identifierats i studerat logistikflöde och dessa har delats in i tre grundtyper: Energiutnyttjande, resursförbrukning och avfall. Miljöberäkningar genomförs i CO2-ekvivalenter i enlighet med FN:s global warming potential för att möjliggöra jämförelser mellan de olika miljöpåverkande parametrarna. Modellen presenteras i Excell-format då detta dels är det verktyg som fallföretaget anser är det mest använda men också för att programmet i sig lämpar sig utmärkt för den typ av modellbyggande som förekommit i detta arbete.

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Larminat, Pierre de. "Spéculer pour autrui dans un monde incertain. Comment les investisseurs professionnels évaluent les gérants d'actifs financiers." Thesis, Reims, 2013. http://www.theses.fr/2013REIML008.

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En prenant le cas de l'évaluation des gérants d'actifs financiers par les investisseurs professionnels, la présente thèse étudie les réponses que des agents économiques apportent aux problèmes pratiques que pose la nécessité d'agir et de justifier son action en situation d'incertitude.La thèse marie, dans une perspective durkheimienne, une analyse morphologique du champ de la gestion d'actifs et une analyse des pratiques d'évaluation des gérants par les investisseurs professionnels.La démarche empirique consiste à rassembler des matériaux variés afin d'enregistrer les multiples formes de manifestation d'un fait social total. Les uns sont produits au cours d'une enquête ethnographique du champ de la gestion d'actifs: ce sont des entretiens semi-directifs, des observations directes d'interactions sociales, et des artefacts produits et utilisés dans le cadre des pratiques étudiées. Les autres, statistiques ou données institutionnelles, sont collectés auprès d'acteurs de la gestion d'actifs. Tous ces matériaux sont analysés de manière interprétative.L'analyse morphologique découvre les divisions, les articulations et les proportions des organisations où est pratiquée la gestion d'actifs financiers. L'autonomisation du champ professionnel de la gestion d'actifs s'accompagne d'une division du travail qui place en son centre les gérants, constitués en spéculateurs, c'est-à-dire en agents économiques dont l'action ne s'intéresse qu'aux variations de prix, par opposition aux acteurs dont la fonction est de prolonger le geste spéculatif par un geste marchand. La structure de rémunération des sociétés de gestion nourrit un conflit entre les gérants d'actifs et les commerciaux sur le partage du profit, dont la résolution conduit à une polarisation des sociétés entre un modèle industriel et un modèle artisanal.L'évaluation des gérants d'actifs par les investisseurs professionnels prend son sens dans le cadre de l'appréciation de l'efficacité technique des actions spéculatives par des sujets exposés à une incertitude financière qu'ils s'efforcent de réduire. Les investisseurs professionnels ordonnent leurs pratiques d'évaluation entre une analyse "quantitative" et une analyse "qualitative" des gérants évalués. Contrairement à ce que l'usage de cette forme de classification suggère, ce n'est pas le recours à la quantification ou au calcul en tant que tels qui différencie ces deux types d'analyse, comme s'il s'agissait de deux régimes épistémiques imparfaits mais complémentaires. C'est leur statut dans la relation fonctionnelle qui les lie l'un à l'autre: recherche de la forme de l'incertitude financière d'une part, et recherche des conditions sociales qui l'ont générée d'autre part. Imparfaitement liée aux phénomènes auxquels elle s'applique, la forme de classification "quanti/quali" correspond aux ressources acquises par les investisseurs professionnels au cours de leur trajectoire de socialisation, et mobilisées dans le cadre d'une division sociale du travail où les pratiques d'analyse sont partagées entre des postes et des positions différenciées au sein des organisations.Ce travail complexifie et enrichit la compréhension des pratiques financières et des pratiques de réduction de l'incertitude en montrant qu'elle ne peut faire l'économie de leurs soubassements sociaux. Elle précise le domaine de validité d'une forme de classification et offre aux acteurs concernés le moyen de discuter à nouveaux frais l'efficacité ou la pertinence de leurs procédés d'analyse
This dissertation uses the evaluation of asset managers by professional investors as a case for the study of the ways in which economic agent deal with the necessity of acting and to give account of one's actions while facing uncertainty.This dissertation follows a durkheimian approach as it combines a morphological analysis of the asset management field with an analysis of evaluation practices of asset managers by professional investors.Empirical materials of various kinds have been gathered, in order to record the numerous ways in which a total social fact manifests itself. Some of the materials derive from an ethnographic research in the field of asset management: these are semi-directive interviews, direct observations of social interactions, and artefacts produced and used as part of the practices that the research investigates. The other materials are statistics or institutional data that have been collected during the field research. Interpretive analysis has been applied to them.The morphological analysis of asset management as a social field highlights the divisions, articulations and proportions of the organizations where financial asset management practices are carried out. The autonomization of asset management as a professional field goes along with a social division of labour that is structured around the asset managers. It makes them become speculators, that is economic agents who focus solely on price variations. By contrast, other actors ensure that the speculative movement is followed by a fully carried out trade. The income structure of asset management firms feeds a conflict between asset managers and salespersons about the distribution of profit. The resolution of this conflict leads to a polarization of asset management firms between firms following a model designed after the manufacturing industry, and firms following a model leaning towards craftmanship.The evaluation of asset managers by professional investors makes sense in a social frame where it stands as an appraisal of the efficiency of speculative actions undertaken by agents who try and reduce the financial uncertainty that they face. Professional investors classify their evaluation practices among a "quantitative" analysis and a "qualitative" analysis of asset managers. Although this form of classification may suggest that the two types of analysis cover two kinds of knowledge that are imperfect yet complementary, it is not quantification or calculation per se that differentiates between them. They are functionally related to each other: assessment of the form taken by financial uncertainty on the one hand, and search for the social conditions that caused uncertainty to take such form on the other hand. The form of classification "quantitative/qualitative" meets imperfectly the phenomena to which it is applied. It matches the social distribution of resources that professional investors gained during their socialization trajectory, and that they mobilized in the frame of a specific kind of social division of labour, where analytic practices are also distributed among differentiated positions within organizations.This dissertation complexifies and enriches the understanding of financial practices and of uncertainty reduction practices by showing that such understanding cannot forget their social foundations. It circumscribes the domain of validity of a specific form of classification and it provides interested actors with tools with which they can discuss anew the efficiency or the relevance of their analytic processes

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Dmuchovskis, Andrius. "Protingos namų informacijos valdymo sistemos sudarymas ir tyrimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2012~D_20131104_112900-33617.

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Sparčiai augant modernių būstų skaičiui, taip pat sparčiai auga šių kompiuterizuotų būstų informacijos valdymo sistemų poreikis. Šios sistemos įvairiais jutikliais renka informaciją apie būsto patalpų temperatūrą, drėgmę ir kt. Ši informacija dažniausiai yra kaupiama skirtingais būdais atskirose posistemėse, todėl vartotojui nėra paranku stebėti kiekvienos posistemės duomenis. Informacijos valdymo sistemos leidžia vartotojui stebėti visą savo kompiuterizuoto būsto sistemų informaciją vienoje vartotojo sąsajoje. Informacijos valdymo sistemos, panaudodamos esamus būsto informacijos sistemų duomenis, gali pateikti vartotojui išteklių naudojimo rekomendacijas, atsižvelgdamos į vartotojo suformuotus reikalavimus – paskaičiuoti mėnesio šildymo kainą vartotojui nurodant norimą patalpos temperatūrą įvertinant išteklių kainas. Šio darbo objektas – informacijos valdymo sistema įterpta į kompiuterizuoto būsto sistemą. Darbo tikslas – sukurti protingos namų informacijos valdymo sistemos prototipą. Sistemą sudaro programiniai agentai, kurie pagal vartotojo poreikius sugeba surinkti ir pateikti informaciją vartotojui ir pagal tai priimti sprendimus. Darbe tiriamos programinių agentų savybės, informacijos, kurią naudoja agentai, surinkimo metodai, jų (agentų) kasifikacija ir tipologija, taikymas informacijos valdymo sistemose. Darbas susideda iš probleminės srities analizės, sistemos modelio ir eksperimentinio tyrimo.
With the rapid growth of automated houses, there is same rapid growth of these houses information management systems needs. Systems with various sensors gather information about zones temperature, humidity etc., information about other systems resources (e.g. heating services, electricity prices) is also gathered.Most of the time this information is being saves by different methods in separate systems, and that is not very handy for a user to track all data from different systems sources. Information management systems let the user to see all his automated house systems information in one graphical user interface. Information management systems, using existing house information systems data, can provide user resource usage recommendations, considered with users needs. E.g. calculate months heating costs, when user provides desired zone temperature, using resource prices to achieve this goal. Master thesis object – information management system, working inside home automation system. Master thesis goal – to create smart house information managent systems prototype. System consists of software agents, which, according to users’ needs, can gather and deliver information for user. Master thesis studies software agent features, agent information gathering methods, their (agents) classification and typology, usage in information management systems. Master thesis consists of three parts: problem analysis, system model and experiment.

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Hoch, Lukáš. "Řízení nákladů a kalkulace v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222145.

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The Master's thesis deals with analysis of cost, revenues, and the would-be problem correcting model. For this analysis I have chosen a company Jitona, Inc. established in the furniture industry, located in Trebic.

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Alhadi, Mustafa, and Zijad Shehadeh. "Guide för beräkning av förband i korslimmade träkonstruktioner : inkl. några dimensioneringsexempel." Thesis, Linnéuniversitetet, Institutionen för byggteknik (BY), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-97902.

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Korrslimmat trä (KL-trä) är ett byggnadsmaterial som har ökat i popularitet och användning markant inom byggbranschen de senaste åren. Vid dimensionering av trähus är en av de mest komplicerade delarna att dimensionera förbanden. I stommen utgör förbanden en viktig del eftersom de håller ihop byggnaden. Därför är det viktigt att konstruktörer kan utföra säkra och ekonomiska dimensioneringar. Det saknas idag tydliga och pedagogiska guider med dimensioneringsexempel, vilka konstruktörer kan utgå från vid dimensionering av förband i KL-träkonstruktioner. Genom att granska de mest aktuella KL-trähandböckerna, jämföra dem med varandra och plocka ut de bästa delarna från varje handbok, har en sådan guide tagits fram i detta arbete med kompletterande dimensioneringsexempel. Guiden är tänkt att verka som stöd vid dimensionering av förband i KL-träkonstruktioner och förhoppningarna är att den i framtiden kan verka som underlag för framtagandet av en handbok med samlingar av stödjande beräkningsexempel.
Cross-laminated timber (CLT) is a rather new construction material that has increased its popularity and usage significantly within the building industry in the past years. In timber buildings, the connections are one of the most challenging parts to design. Thus, there are high demands put on structural engineers to make a safe and economic design. Today structural engineers have no specific and clear guideline that they can use as help for design of connections in CLT-buildings. By reviewing the most common CLT-handbooks, comparing them with each other, and picking out the best parts from each of the handbooks, a new guideline for design of connections in CLT-structures was developed in this thesis with complementary design examples. The guidelines main purpose is to act as help for the structural engineer when designing connections in CLT-structures. It is indented that the guideline acts as basis for the development of a future CLT-handbook with a collection of supporting calculation examples.

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Folkesson, Linda. "Analys av nyckeltal på produktionskostnader i tidiga skeden : För säkrare kalkyler i egenregiprojekt." Thesis, KTH, Byggteknik och design, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-148821.

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Syftet med detta examensarbete är att analysera nyckeltalen för produktionskostnaden som nyttjas vid investeringsbeslut i flerbostadsprojekt. För att kartlägga osäkerheterna innan investering sker tas kostnadskalkyler fram. Dessa kalkyler innehåller ofta flertalet osäkra poster då projekten är till stor del fortfarande på idéstadium och uppskattningar blir ett måste. Rapporten inleds med att riskerna, utifrån risknivå och konsekvenserna utav dem, definieras och analyseras. Följande presenteras Veidekkes önskade hantering av kostnadsriskerna och slutligen vilka möjligheter och hinder det finns inom dagens organisation för att uppnå dessa arbetsmetoder. Studien har baserats på kvalitativa intervjuer med representanter från olika yrkesroller, i olika projektskeden och från de tre olika svenska regionerna. Dessa intervjuer har visat på att de största osäkerheterna ligger i entreprenadkostnaderna, markkostnaderna och konjunkturens påverkan på bostadsmarknaden. Vidare visar studien på att en ökad detaljeringsgrad av produktionskostnaden per kvadratmeter skulle öka säkerheten i kostnadsuppskattningarna vid rätt hantering av dem. Detaljeringen måste framför allt ta hänsyn till typ av hus, val av grundläggning, garagelösning, antal våningar och snittstorlek på lägenheterna. I rapportens slutsats och diskussion utvecklingen resonemang kring olika arbetssätt. Betoningen är lagd på samarbetet mellan affärsområdena då informanterna lyft det som viktigaste redskapet för säkra kalkyler.
This thesis aims to analyze the key figures of production costs in multi-family housing projects. Before committing to an investment these risks need to be identified and production calculations presented. These calculations often contain uncertain items as projects are largely undefined and still at the idea stage and estimations are required. In the introduction of the report the risks are identified and analyzed based on their severity and the effect of them. Followed by a presentation of Veidekke's desired risk management practices and concluded with the opportunities and barriers that exists within the current organization. The study based on interviews with representatives from various professions, in different phases of projects and from the three different Swedish regions. These interviews have shown that the greatest uncertainty lies in construction costs, land costs and the economy's effect on the housing market. The study also shows that an increased level of detail of the production cost per square meter would enhance the security of these cost estimates if handled correctly. The details need to especially consider the type of house, choice of foundation, garage solution, number of floors and the average size of the apartments. The thesis is concluded by presenting and analyzing new working methods with key figures There is a focus on the cooperation between the business areas as the informants lift it as the main tool for secure calculations.

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Ahmic, Edvin, and Dosmat Akbarov. "Klassifikationssystemens påverkan på kalkylarbete : En jämförelse mellan CoClass och BSAB-systemen." Thesis, KTH, Byggteknik och design, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-231101.

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I takt med att byggsektorn övergår till digital informationsmodellering av sina projekt ökar även behovet för att samordna och effektivisera hanteringen av denna information. Ett gemensamt språk i form av ett branschgemensamt klassifikationssystem kan leda till miljardbesparingar. Inom kalkyleringen är det viktigt att rätt informationshantering sker för att bidra till att en så noggrann kalkyl som möjligt kan utföras. Syftet med studien är att undersöka hur de tre olika systemen, BSAB 83, BSAB 96 och CoClass, skiljer sig och ställa de i kontrast mot varandra för att påvisa dessa skillnader. Målet är att studien skall kunna ligga till grund för hur ÅF kan skapa kalkyler klassade enligt CoClass. För att uppnå rapportens syfte och besvara frågeställningar har granskningen bestått av litteraturstudier, intervjuer, en komparativ studie och en fallstudie. Dessa metoder har bidragit i sin tur att resultatet av studien visade att ÅF skulle kunna övergå till CoClass på ett effektivt sätt. Vid jämförelsen mellan systemen har det visat sig att CoClass är ett mer omfattande och ett heltäckande system som struktureras på ett annat vis i motsats till de tidigare klassifikationssystemen. Med hänsyn till studiens resultat kan en kalkylstruktur enligt CoClass implementeras i ÅF:s nuvarande arbetssätt, där färdiga recept för byggdelar fortfarande kan användas. Rekommendationen är att betrakta komponent-tabellen som likvärdig till produktionsresultatet vid kalkylarbete med CoClass struktur i MAP. Detta hade i det långa loppet varit en sund strategi, både ekonomiskt men främst tidsmässigt.
As the construction industry shifts to digital information modeling of its projects, the need to coordinate and improve the efficiency of the management of this information increases. A common language in the form of an industry-wide classification system could lead to billions in savings annually. In the calculation, it is important that the correct information management is included in order to provide the most accurate calculation possible. The aim of this study is to examine how the three different systems, BSAB 83, BSAB 96 and CoClass, differ and stand in contrast to each other to highlight and demonstrate such differences. The purpose of the study is that it should be used as a basis for how ÅF can create classified calculations with CoClass. To achieve the aim of the report and answer the research questions, the examination consisted of literature studies, interviews, a comparative study and a case study. These methods contributed to the following result: ÅF could effectively transfer to the CoClass system. When comparing the systems, it has been shown that CoClass is a more extensive and comprehensive system structured in a different way as opposed to the previous classification systems. Based on the results of the study, a calculation structure according to CoClass can be implemented in ÅF's current working methods, where ready-made recipe for building components can still be used. The recommendation is to consider the component table as equivalent to the production result in the calculation work with CoClass structure in the MAP. In the long run, this would have been an efficient strategy, both economically and primarily less time-consuming.

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Najman, Michal. "Využití manažerského účetnictví ve společnosti Meteopress." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15348.

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This thesis describes a meteorological products market from one company's perspective. It describes inner organization of this meteorological company, its costs, profits and price creation. Thesis lists and describes contemporary management accounting methods and applies them to the decision making of such small company. The research part describes possibilities of applying management accounting methods and valuates the usability of such methods in this particular company.

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Mansouri, Baya. "Normes internationales élargies et dépassement du calcul de la valeur." Thesis, Bordeaux, 2015. http://www.theses.fr/2015BORD0101/document.

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Dans le processus de la mondialisation, les États ont libéré les échanges et créé les marchés tantcommerciaux que financiers. Les entreprises désormais exposées à une concurrence au niveau dela planète excellent dans des innovations technologiques de production et de commercialisation,d’information et de communication. L’État, le marché-Échange et l’Entreprise cristallisent chacundans ce nouveau monde, une institution. L’existence de chacune implique l’existence des deuxautres. Cette triple implication forme une structure originale appelée ‘‘tiercéïté’’, dite les ‘‘3 E’’.La redéfinition de l’entreprise comme institution suppose donc la redéfinition de la valeur qu’ellecrée. Cette dernière cesse d’être la valeur fixe rétrospective d’une quantité volumique. Elle devientune valeur en mouvement prospective d’une qualité quantifiée du management stratégique intégré.De nouvelles règles comptables règlent celui-ci : les normes comptables internationales élargies.Ces règles exigent des entreprises cotées à produire une valeur de régénération et desurrégénération ou ‘‘profit’’ alignées sur un pouvoir d’achat constant. Pour ce faire, lemanagement stratégique intégré implique de nouveaux comportements de gestion. Ceux-ciabandonnent le calcul arithmétique classique fondé sur l’addition et la soustraction pour lesremplacer par une méthode heuristique de calcul de relations : ‘‘la méthode comptableconditionnelle normative.’’ Ces nouveaux comportements de gestion mobilisés par cette méthodeheuristique pour assurer la nouvelle valeur en mouvement et prospective deviennent le ‘‘compte’’de la comptabilité IFRS de l’entreprise dont la finalité est de : ‘‘mesurer la réalité de la richesseprédictive pour se souvenir ’’(en référence à l’Échange visant la valeur), ‘‘mesurer pour agir’’(enréférence à l’Entreprise visant l’activité) et ‘‘mesurer pour partager’’ (en référence à l’État visant levivre-ensemble)
In the process of globalization, the States released the exchanges and created the markets as wellcommercial as financial. Companies from now on exposed to a competition on the excellent levelof planet in technological innovations of production and marketing, information andcommunication. The State (Etat), the Market-Exchange and the Enterprise crystallize each one inthis new world, an institution. The existence of each one implies the existence of both others. Thistriple implication forms an original structure called « thirdness » (tierceité), said the « 3 E ». Theredefinition of the Enterprise as institution thus supposes the redefinition of the value that itcreates. This last cease to be the retrospective fixed value of a voluminal quantity. It becomes aprospective value moving of a quantified quality of integrated strategic management. Newcountable rules regulate this one : widened international countable standards. These rules requirefor the enterprises those dimensions to produce a value of regeneration and breeding or « profit »aligned on a constant purchasing power. With this intention, integrated strategic managementimplies new behaviors of management. Those give up traditional arithmetic calculation founded onthe addition and the subtraction to replace them by a heuristic method of calculation ofrelations : « Conditional Normative Accounting Method ». These new behaviors of managementmobilized by this heuristic method to ensure the new value moving and prospective become the« account » of the accounting IFRS of the Enterprise whose finality is of: « to measure the realityof the predictive richness to remember » (in reference to the Exchange aiming at the Value), « tomeasure to act » (in reference to the Enterprise aiming at the Activity) and « to measure to divide »(in reference to the State (Etat) aiming at the Live well-offness together)

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Heroudek, Jiří. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222907.

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This Master‘s thesis is focused on cost analyses and cost management in FEI Company. Theoretical part describes basic and advanced cost model and their usage for efficient cost management. Practical part deals with analyses of calculation method for standard costing and life cycle costing. As a part of these analyses, some recommendations are provided to make cost calculations more accurate.

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Šteidlová, Lucie. "Podnikatelský záměr." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-377962.

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The diploma thesis deals with the creation of a business plan for the construction of a sewage disposal plant in the village. This work consists of three parts. The theoretical basis defines a structure of the business plan and a definition of individual analyzes. The analytical part contains a comprehensive analysis of the current state of the municipality. The last part focuses on an elaboration of the business plan for the construction of the sewage treatment plant in the village.

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Böhnisch, Petra. "Kalkulationsarbeit: Eine subjektorientierte Untersuchung zur kalkulativen Praxis in ausgewählten deutschen Industriekonzernen." Universitätsverlag Chemnitz, 2019. https://monarch.qucosa.de/id/qucosa%3A70867.

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Die Forschungsarbeit untersucht aus einer interdisziplinären Perspektive den individuellen „Umgang“ mit kalkulativen Praktiken und der kalkulativen Praxis in ausgewählten deutschen Konzernen der Metall- und Elektroindustrie. Zur Beschreibung, dessen, was unter „Umgang“ zu verstehen ist, wird zunächst der am Subjekt orientierte Handlungsbegriff „Kalkulationsarbeit“ theoretisch konzeptualisiert und anschließend auf Basis qualitativer Daten empirisch konkretisiert. Die Arbeit vollzieht damit einen Perspektivwechsel. Denn bisher standen im Forschungsfeld einerseits die mit Controlling in Zusammenhang stehenden Mechanismen sowie deren Formung zu einem subjektivierenden und disziplinierenden Regime und andererseits die Durchsetzung der Mechanismen sowie die Folgen für die Handelnden im Fokus. Über eine subjektnahe und explorative Herangehensweise werden die Mechanismen hier jedoch explizit aus dem Blickwinkel der Handelnden rekonstruiert. Dabei wird aufgezeigt, wie die Handelnden auf Basis einer zunächst affirmativen Haltung die Mechanismen individuell interpretieren, kritisieren und auch brechen können.:1. Einleitung und Problemstellung 2. Theoretische Rahmung 3. Empirische Untersuchung 4. Zusammenführung der empirischen Ergebnisse und Diskussion 5. Ausblick
The research project investigates from an interdisciplinary perspective the individual ' way of dealing ' with calculative practices and the calculative practice in selected German corporations in the metal and electrical industry. In order to describe what is meant by 'dealing', the concept of 'calculative work', which is oriented towards the subject, is first conceptualized theoretically and then concretized empirically on the basis of qualitative data. The work thus undergoes a change of perspective. This is because the research field has so far focused, on the one hand, on the mechanisms associated with controlling and their shaping into a subjectivizing and disciplining regime and, on the other hand, on the enforcement of the mechanisms and the consequences for the subjects. By means of a subject-oriented and explorative approach, however, the mechanisms are explicitly reconstructed from the perspective of the subjects. It is shown how the subjects can individually interpret, criticize, and even break the mechanisms on the basis of an initially affirmative attitude.:1. Einleitung und Problemstellung 2. Theoretische Rahmung 3. Empirische Untersuchung 4. Zusammenführung der empirischen Ergebnisse und Diskussion 5. Ausblick

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Carstens, Wiehahn Alwyn. "Regression analysis of caterpillar 793D haul truck engine failure data and through-life diagnostic information using the proportional hazards model." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/20333.

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Thesis (MScEng)--Stellenbosch University, 2012.
ENGLISH ABSTRACT: Physical Asset Management (PAM) is becoming a greater concern for companies in industry today. The widely accepted British Standards Institutes’ specification for optimized management of physical assets and infrastructure is PAS55. According to PAS55, PAM is the “systematic and co-ordinated activities and practices through which an organization optimally manages its physical assets, and their associated performance, risks and expenditures over their life cycle for the purpose of achieving its organizational strategic plan”. One key performance area of PAM is Asset Care Plans (ACP). These plans are maintenance strategies which improve or ensure acceptable asset reliability and performance during its useful life. Maintenance strategies such as Condition Based Maintenance (CBM) acts upon Condition Monitoring (CM) data, disregarding the previous failure histories of an asset. Other maintenance strategies, such as Usage Based Maintenance (UBM), is based on previous failure histories, and does not consider CM data. Regression models make use of both CM data and previous failure histories to develop a model which represents the underlying failure behaviour of the asset under study. These models can be of high value in ACP development due to the fact that Residual Useful Life (RUL) can be estimated and/or the long term life cycle cost can be optimized. The objective of this thesis was to model historical failure data and CM data well enough so that RUL or optimized preventive maintenance instant estimations can be made. These estimates were used in decision models to develop maintenance schedules, i.e. ACPs. Several regression models were evaluated to determine the most suitable model to achieve the objectives of this thesis. The model found to be most suitable for this research project was the Proportional Hazards Model (PHM). A comprehensive investigation on the PHM was undertaken focussing on the mathematics and the practical implementation thereof. Data obtained from the South African mining industry was modelled with the Weibull PHM. It was found that the developed model produced estimates which were accurate representations of reality. These findings provide an exciting basis for the development of futureWeibull PHMs that could result in huge maintenance cost savings and reduced failure occurrences.
AFRIKAANSE OPSOMMING: Fisiese Bate Bestuur (FBB) is besig om ’n groter bekommernis vir maatskappye in die bedryf te word. Die Britse Standaarde Instituut se spesifikasie vir optimale bestuur van fisiese bates en infrastruktuur is PAS55. Volgens PAS55 is FBB die “sistematiese en gekoördineerde aktiwiteite en praktyke wat deur ’n organisasie optimaal sy fisiese bates, hul verwante prestasie, risiko’s en uitgawes vir die doel van die bereiking van sy organisatoriese strategiese plan beheer oor hul volle lewensiklus te bestuur”. Een Sleutel Fokus Area (SFA) van FBB is Bate Versorgings Plan (BVP) ontwikkeling. Hierdie is onderhouds strategieë wat bate betroubaarheid verbeter of verseker tydens die volle bruikbare lewe van die bate. Een onderhoud strategie is Toestands Gebasseeerde Onderhoud (TGO) wat besluite baseer op Toestand Monitering (TM) informasie maar neem nie die vorige falingsgeskiedenis van die bate in ag nie. Ander onderhoud strategieë soos Gebruik Gebasseerde Onderhoud (GGO) is gebaseer op historiese falingsdata maar neem nie TM inligting in ag nie. Regressiemodelle neem beide TM data en historiese falings geskiedenis data in ag ten einde die onderliggende falings gedrag van die gegewe bate te verteenwoordig. Hierdie modelle kan baie nuttig wees vir BVP ontwikkeling te danke aan die feit dat Bruikbare Oorblywende Lewe (BOL) geskat kan word en/of die langtermyn lewenssilus koste geoptimeer kan word. Die doelwit van hierdie tesis was om historiese falingsdata en TT data goed genoeg te modelleer sodat BOL of optimale langtermyn lewensiklus kostes bepaal kan word om opgeneem te word in BVP ontwikkeling. Hierdie bepalings word dan gebruik in besluitnemings modelle wat gebruik kan word om onderhoud skedules op te stel, d.w.s. om ’n BVP te ontwikkel. Verskeie regressiemodelle was geëvalueer om die regte model te vind waarmee die doel van hierdie tesis te bereik kan word. Die mees geskikte model vir die navorsingsprojek was die Proporsionele Gevaarkoers Model (PGM). ’n Omvattende ondersoek oor die PGM is onderneem wat fokus op die wiskunde en die praktiese implementering daarvan. Data is van die Suid-Afrikaanse mynbedryf verkry en is gemodelleer met behulp van die Weibull PGM. Dit was bevind dat die ontwikkelde model resultate geproduseer het wat ’n akkurate verteenwoordinging van realiteit is. Hierdie bevindinge bied ’n opwindende basis vir die ontwikkeling van toekomstige Weibull Proporsionele Gevaarkoers Modelle wat kan lei tot groot onderhoudskoste besparings en minder onverwagte falings.

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Svensson, Dennis, and Ilir Bajraktari. "KVANTIFIERING AV FÖRETAGENS ANVÄNDNING AV DISKONTERING : EN STUDIE AV FÖRETAGEN PÅ NASDAQ STOCKHOLM." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12616.

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Diskontering och nuvärdesberäkning som värderingsmetod har ökat i användning. Acceptansen för värdering till verkliga värden har också ökat och IFRS tillåter i flertalet standarder användning av denna värderingsmetod som, beroende på användning är förknippad med subjektiva inslag. Tidigare forskning uppmärksammar problematiken med diskontering i de avseende att det öppnar upp för subjektivitet och möjligheter för företagsledningen att manipulera resultat och balansräkning. Även om det råder konsensus kring risker med värderingstekniker som innefattar nuvärdesberäkning saknas det, oss veterligen, studier som kartlägger omfattningen av denna värderingsteknik.Mot bakgrund av teorin om informationsasymmetri, earnings management, agentteorin samt de kvalitativa egenskaperna jämförbarhet och tillförlitlighet är studiens syfte att kartlägga användningen av diskontering hos bolag registrerade på NASDAQ Stockholm. Genom att undersöka 268 av 299 företag upptagna på börsen kan vi visa på användningen och utmärkande skillnader mellan företag tillhörande olika storlek och sektorer. Resultatet är att betraktas som vägledande för framtida studier.Slutsatsen är att diskontering förekommer hos merparten av bolagen på NASDAQ Stockholm. Ytterligare slutsats utifrån studien är att företagen avsätter olika stor yta till information om diskontering och nuvärdesberäkning. Konsekvent genom analysen förs resonemanget att om företagen avsätter en liten yta i relation till andra företag kan detta ha en negativ inverkan på den finansiella rapportens kvalité utifrån resonemang om agentteorin, informationsasymmetrin och earnings management, samt den kvalitativa egenskapen tillförlitlighet. I resonemanget kring den kvalitativa egenskapen, jämförbarhet, är det istället en nackdel att företagen avsätter olika stor yta.
Discounting and present value calculation as a valuation method has increased in use. Acceptance for fair value valuation has also increased and IFRS allows in most standards the use of this valuation method which, depending on use, is associated with subjective elements. Previous researches draws attention to the problem of discounting and present value calculations in terms of opening up for subjectivity and opportunities for management to manipulate earnings and balance sheets. Although there is a consensus about risks with valuation techniques that include discounting and present value calculations, we find that there is lacking studies that map the scope of this valuation technique.In view of Information Asymmetry, Earnings management, Agent Theory and the qualitative characteristics of comparability and reliability the purpose of the study is to map the use of discounting and present value calculation by companies listed on NASDAQ Stockholm. By examining 268 of 299 companies listed on the Stockholm stock exchange, we can demonstrate the use and distinctive differences between companies of different sizes and sectors. The result is to be considered as guidance for future studies.The conclusion is that discounting occurs at most of the companies on NASDAQ Stockholm. A further conclusion from the study is that companies allocate different amount of areas to information about discounting and present value calculation. Consistently through the analysis, the reasoning is that, if the companies allocate a small area of information in relation to other companies, this may have a negative impact on the quality of the financial report. This is based on the reasoning of the agency theory, information asymmetry and earnings management, as well as the qualitative characteristics faithful representation. In the reasoning about the qualitative characteristics, comparability, it is rather a disadvantage that companies allocate different large areas.(This thesis is written in Swedish)

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