Дисертації з теми "Prime cost of production"
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1
Skrypnyk, M. I. "Domestic and foreign experience of application of costs accounting methods and prime cost calculation." Thesis, Odessa, 2011. https://er.knutd.edu.ua/handle/123456789/3066.
Повний текст джерелаАнотація:
The article investigates domestic and foreign costs accounting and prime cost calculation methods. It is proven that different researchers attribute the same methods to costs accounting methods or to calculation methods, considering interpretation of their essence. Conducted researches give a possibility to make a conclusion that domestic costs accounting and prime cost calculation methods have considerable analytical possibilities in providing management necessities and enterprise cost control, than calculation systems of foreign countries.
2
Цвях, Павло Володимирович. "Економічне обґрунтування напрямів зниження собівартості продукції ПАТ «Житомирський маслозавод»". Bachelor's thesis, КПІ ім. Ігоря Сікорського, 2019. https://ela.kpi.ua/handle/123456789/29683.
Повний текст джерелаАнотація:
Метою дипломної роботи є обґрунтування практичних рекомендацій щодо зниження собівартості продукції на підприємстві ПАТ «Житомирський маслозавод».
В роботі розглянуто поняття собівартості продукції, детально розглянуті витрати підприємства, фактори впливу на зниження собівартості, проаналізований фінансово-економічний стан підприємства ПАТ «Житомирський маслозавод», розраховані економічні показники діяльності підприємства; запропоновано напрями зниження собівартості продукції завдяки оновленню основних засобів та скороченню кількості працівників; розраховано економічний ефект щодо запропонованих заходів на ПАТ «Житомирський маслозавод».
Об’єкт дослідження – процес зниження собівартості продукції ПАТ «Житомирський маслозавод».
Предмет дослідження – сукупність теоретичних, методичних і практичних підходів до обґрунтування напрямів зниження собівартості продукції на підприємстві ПАТ «Житомирський маслозавод».The purpose of the thesis is to substantiate the practical recommendations for reducing the cost of production at PJSC «Zhytomyrski maslozavod». In the work, the cost of production at the enterprise was analyzed, to achieve the reduction of the cost can be in the following ways: replacing the technique to a newer, more efficient; increase production volume; reduce the average number of workers. New equipment will help reduce energy costs and depreciation, as well as increase the volume of produced products. An increase in the volume of produced products will significantly reduce the cost. The object of research - is the process of reducing the cost of production of PJSC "Zhytomyr Butter Plant". Subject of research - a set of theoretical, methodological and practical approaches to substantiation of the ways of reducing the cost of production at the enterprise PJSC «Zhytomyrski maslozavod».
3
Колісник, О. В. "Analysis of the cost-price of the enterprise's production." Thesis, Baltija Publishing, 2016. http://openarchive.nure.ua/handle/document/7080.
Повний текст джерела
4
Call, Isabel. "Small-scale biodiesel production: a feasibility study." Oberlin College Honors Theses / OhioLINK, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=oberlin1354814650.
Повний текст джерела
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Abón, Palomino Norma. "Implementación de un sistema de costos por orden de producción y su incidencia en los estados financieros de la Empresa Textil S.A.C. de Lima Metropolitana, año 2015-2016." Bachelor's thesis, Universidad Ricardo Palma, 2017. http://cybertesis.urp.edu.pe/handle/urp/1435.
Повний текст джерелаАнотація:
El objetivo de esta propuesta no solo es brindarle a la empresa una herramienta que le permita cumplir con sus obligaciones tributarias, sino también poder comparar los resultados obtenidos en esta investigación con los estados financieros del periodo 2015 y poder analizar si los costos fijos y variables con los que se estimaron los precios de venta para el periodo 2016 son los adecuados, como también medir el grado de eficiencia en que la empresa se encuentra.
The objective of this proposal is not only to provide the company with a tool that allows it to comply with its tax obligations, but also to be able to compare the results obtained in this research with the financial statements of the 2015 period and be able to analyze whether the fixed and variable costs with those that were estimated the sale prices for the 2016 period are appropriate, as well as measuring the degree of efficiency in which the company is located.
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Matelová, Bohdana. "Kalkulace výrobních nákladů ve firmě LEXMARK, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222345.
Повний текст джерелаАнотація:
MATELOVÁ, B. Kalkulace výrobních nákladů společnosti Lexmark, Brno. 2009 This thesis deals with the analysis of the Price sheet used by company Lexmark and based on this analysis I recommend the potential changes of this Price sheet. The price sheet is a tool for the re-invoicing of production cost between Lexmark and production subcontractors. The first part is dedicated to the theory of cost management. The next part is practical. I present the company Lexmark, describe the structure of Price sheet, production costs and cost calculation for all types of products. I close the practical part with the specification of Price sheet strong and weak points. Base on the analysis I recommend the potential changes of Price sheet, some of them are applicable immediately and next in a longer period.
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Neubauer, Ondřej. "Kalkulace výrobních nákladů ve firmě Tomášek Milan - TOMEX." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224527.
Повний текст джерелаАнотація:
This thesis is focused on the calculation of production costs with the introduction of licensed production of submersible sludge pumps in company Tomasek Milan - TOMEX. The aim of this work is the introduction of licensed production and determine the manufacturing cost. In the theoretical section describes the methods for determining a production layout, calculation methods and methods of return on investment. The practical part deals with the determination of a suitable arrangement of production, production calculations and evaluation of overall investment.
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Zadražil, Vojtěch. "Analýza a návrh kalkulačního systému v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222841.
Повний текст джерелаАнотація:
This diploma thesis deals with analysis and design of corporate tracing policy. The main goal of the work is to describe calculations as an auxiliary tool for base-point pricing and for the fixing of company costs its management and efficiency. In the theoretical part diverse calculation systems currently used in companies are defined. Further, all kinds of expenses occuring in a firm are characterized. The practical section´s concern is costing of forgings produced in company Moravské kovárny, a.s. The origin of price of particular forgings and the costs that rise in this company are analyzed. Finally, the proposal of a new method of pricing and a way of elaboration of calculations for particular forgings are described.
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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.
Повний текст джерелаАнотація:
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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Fantinel, Antonio Luiz. "ANÁLISE ECONÔMICA DA PRODUÇÃO DE BIODIESEL EM PEQUENA UNIDADE DE PROCESSAMENTO EMPREGANDO ÓLEOS RESIDUAIS COMO MATÉRIA-PRIMA." Universidade Federal de Santa Maria, 2016. http://repositorio.ufsm.br/handle/1/8384.
Повний текст джерелаАнотація:
Coordenação de Aperfeiçoamento de Pessoal de Nível SuperiorBiodiesel is classified biodegradable fuel derived from renewable sources such as vegetable oils, pure or not and animal fats, in the presence of an alcohol (methane/alcohol) and catalyst (base, acid or enzyme), through the process of Transesterification. Between the various raw materials of triglyceride used in biodiesel production, little has given attention to the residual oil (OGR) from domestic and industrial disposal after its use in cooking food processes. However, show gains, economic and environmental technicians with the use of biodiesel production residue, reducing considerably the costs of raw materials, which represent almost 80% of the total cost of production when used soybean oil, making himself impossible economically for small biodiesel production units. These observations emerged from the purpose of this research, which aims to assess the economic and environmental viability of biodiesel production in a small industrial unit, employing residual oils and fats (OGR) as raw material. For support of this investigation, a field research in a small biodiesel production unit installed in the Park of exhibitions of the tobacco growers Association of Brazil-AFUBRA for biodiesel production. As a tool for determining, the methodology used economic activity-based costing (ABC). With processing has been found that the small biodiesel production unit presented 97.6% yield, being produced 612 liters of biofuel with conversion rate at 99% esters for Molar ration Methanol/oil 4:1 and 3% of sodium Methoxide as catalyst. Under the economic point of view, the final cost of a liter of biodiesel production, without taxes, was 0.82 R$ (82 cents) of whom 46.8% corresponds to the contribution of the processing and 43.2% with purchase of raw material. Through the ABC methodology it was noted that one of the six activities the process consumes resources is Transesterification, followed by preparation of raw materials, purification. Already the activity with less representation on the cost of processing for biodiesel production was heating the raw material. Between these environmental benefits with the implementation and operation of small production units quotes not to use drinking water to step current purification of biodiesel, and the reuse of this highly polluting waste, thus avoiding the contamination of rivers, lakes and the blocking of sewer networks. Such initiatives support the development of new alternatives linked to the renewable economy, seeking to transform the unsustainability in sustainability.
O biodiesel é classificado como combustível biodegradável derivado de fontes renováveis como óleos vegetais puros ou não e também gorduras animais, na presença de um álcool (metano/álcool) e catalisador (base, ácido ou enzima), através do processo de transesterificação. Entre as diversas matérias-primas de triglicerídeo utilizadas na produção de biodiesel, pouco se tem dado atenção ao óleo residual (OGR) oriundo do descarte doméstico e industrial após sua utilização em processos de cozimento dos alimentos. No entanto, evidenciam-se ganhos técnicos, econômicos e ambientais com a utilização deste resíduo para produção de biodiesel, diminuindo consideravelmente os custos de matéria-prima, que até então, representam praticamente 80% do custo total de produção quando utilizado óleo de soja, tonando-se inviável economicamente para pequenas unidades produtoras de biodiesel. Destas observações emergiu o objetivo desta pesquisa, que tem por finalidade avaliar a viabilidade econômica e ambiental da produção de biodiesel em uma pequena unidade industrial, empregando óleos e gorduras residuais (OGR) como matéria-prima. Para sustentação desta averiguação, foi realizada uma pesquisa de campo em uma pequena unidade de produção de biodiesel instalada no parque de exposições da Associação dos Fumicultores do Brasil - AFUBRA para produção de biodiesel. Como ferramenta para determinação econômica utilizou-se a metodologia Custeio Baseado em Atividades (ABC). Com o processamento foi possível constatar que a pequena unidade de produção de biodiesel apresentou rendimento de 97,6% em massa, sendo produzidos 612 litros do biocombustível com taxa de conversão em ésteres de 99% para Razão Molar Metanol/Óleo de 4:1 e 3% de Metilato de Sódio como catalisador. Sob o ponto vista econômico, o custo final de produção de um litro de biodiesel, sem impostos, ficou em R$ 0,82 (oitenta e dois centavos de real) dos quais 46,8% corresponde a contribuição do processamento e 43,2% com aquisição de matéria prima. Através da metodologia ABC constatou-se que dentre as seis atividades do processo a que mais consome recursos é a de transesterificação, seguida pela preparação da matéria prima, purificação. Já a atividade com menor representatividade no custo de processamento para produção de biodiesel foi o aquecimento da matéria prima. Entre os benefícios ambientais com a implantação e funcionamento das pequenas unidades de produção cita-se a não utilização de água potável para a etapa de purificação da corrente de biodiesel, e a reutilização desse resíduo altamente poluidor, evitando-se a contaminação de rios, lagos e a obstrução de redes de esgoto. Tais iniciativas corroboram com o desenvolvimento de novas alternativas ligadas à economia renovável, buscando transformar a insustentabilidade em sustentabilidade.
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Чижовська, Т. В. "Облік та аудит формування собівартості продукції рослинництва (на прикладі ТОВ Агрофірма «Кодима»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12628.
Повний текст джерелаАнотація:
У роботі розглядаються теоретичні аспекти сутності та класифікації собівартості сільськогосподарської продукції, теоретико-методичні та практичні аспекти обліку та аудиту формування собівартості продукції рослинництва з урахуванням вимог галузевих стандартів обліку та особливостей сільськогосподарського виробництва
Проаналізовано основні економічні показники розвитку підприємства, динаміку та структуру собівартості рослинницької продукції, діючу систему обліку та методику проведення аудиту формування собівартості продукції на підприємстві, вплив факторів на ефективність аграрного виробництва.
Запропоновано напрямки поліпшення облікового забезпечення систематизації витрат, що формують собівартість продукції, на основі удосконалення документального оформлення та зведеного обліку, впровадження системи управління витратами.Thesis deals with theoretical aspects of the substance and classification of the cost of agricultural products, theoretical and methodological and practical aspects of accounting and auditing the formation of the cost of crop production according to industry standards of accounting and features of agricultural production Author analysis the main economic indicators of the enterprise development, the dynamics and structure of crop production cost, the operating accounting system and the methods for carrying out the audit of the formation of the crop production cost, the influence of factors on the efficiency of agricultural production. We have recommended the directions of improvement of accounting maintenance of systematization of the expenses forming prime cost of production, on the basis of perfection of documentary registration and the consolidated accounting, introduction of management of costs.
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Oliveira, Orlando Resende. "Low cost satellite production." Master's thesis, Universidade de Aveiro, 2018. http://hdl.handle.net/10773/23799.
Повний текст джерелаАнотація:
mstrado em Engenharia Eletrónica e TelecomunicaçõesA necessidade por uma conectividade contínua, seja por motivos pessoais ou profissionais, está a levar ao congestionamento global das redes terrestres. O espaço e os seus respetivos satélites, são agora, mais do que nunca, uma solução à qual recorrer e as grandes empresas já começaram a re-fazer esse link, chamando-lhe Internet do Espaço. Esta dissertação surge com o propósito de desenvolver um micro satélite de muito baixo custo para uma aplicação de Internet das Coisas, utilizando tecnologia LoRa. O objetivo principal deste trabalho é provar o conceito de que uma nova era de "toaster-size satellites" é agora possível. Esta temática requer conhecimento teórico de conceitos como antenas, tecnologia LoRa e LoRaWAN, assim como eletrónica. Um pequeno protótipo deste micro satélite foi construído com base em tecnologia LoRaWAN, com a implementação de uma gateway LoRaWAN e o desenho de um não com muito baixo consumo. De todos os aspetos relacionados com a Internet do Espaço, este trabalho visa o seu foco em antenas e na performance do sistema total.
The need for continuous connectivity, either for personal or professional purposes, is building a path to a global congestion of terrestrial networks. The space and its satellites are now, more than ever, a solution to go to and big companies have already started to reshape this link, calling it Internet of Space. This dissertation arises with the purpose of developing a super low-cost micro satellite for an Internet of Things network, using LoRa technology. The main goal of this work is to prove the concept that a new era of "toaster-size satellites" is now possible. This thematic requires theoretical knowledge of concepts like antennas, LoRa and LoRaWAN technologies, as well as electronics. A small prototype of this micro satellite network was built based on LoRaWAN technology, with the implementation of a LoRaWAN gateway, and the design of a super low-power end device. Besides all the possible aspects related to IoS, this work aims to focus on the antennas, and on the performance of the assembled system.
13
Dokras, Nupur Satchit. "Prime Pantry Optimization : a cost analysis and deep-dive in process improvement." Thesis, Massachusetts Institute of Technology, 2017. http://hdl.handle.net/1721.1/111873.
Повний текст джерелаАнотація:
Thesis: S.M., Massachusetts Institute of Technology, Department of Mechanical Engineering, in conjunction with the Leaders for Global Operations Program at MIT, 2017.Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, in conjunction with the Leaders for Global Operations Program at MIT, 2017.
This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (pages 71-72).
Amazon's Prime Pantry is a specialty business that focuses on selling household goods such as toilet paper or bottled water. The business is a part of the consumables portfolio that has consistently met or exceeded forecasts. However as the business grows and lower Average Sales Price (ASP) items are introduced, optimizing the current fulfillment solution is critical to ensure profitability through growth. In 2016, there was a $662B market opportunity to fulfill consumables between the $0-5 ASP range. As a relatively high velocity consumables business, the Pantry platform is well situated to help address this opportunity as well as address fulfillment of items below a $5 ASP. This thesis analyzes two primary initiatives: 1) The first is to determine the ideal characteristics (inbound profile, cubic velocity, demand) of Stock Keeping Units (SKUs) that will determine how new SKUs can be added to Amazon Pantry while maintaining a positive profit through an in depth analysis of inventory management strategies, 2) The second is to design a low cost fulfillment solution for this chosen product profile while maximizing throughput and capacity through process flow changes and automation where necessary. Part I analysis determined general tenets for inventory management correlating item characteristics with cost. Key recommendations included palletizing larger items and storing smaller items in smaller quantities to decrease obsolescence costs. The study showed it was necessary to make strategic decisions at a SKU level. Therefore, a dynamic model was created to change the inputs based on characteristics for new or existing SKUs to output the operational cost implications on the network. Part II analysis showed that splitting process paths significantly improved throughput and capacity for Pantry operations. The thesis shows that with a large scale operation, consolidation of process paths is not necessarily cost efficient or operationally beneficial. This is shown through an in depth analysis of a new picking process, pick to rebin. An additional design analysis of an automated sortation system investigates further operational improvements. Each of the initiatives outlined above will provide additional savings to the Pantry business. Though the Low ASP analysis generated savings of $2.27M, only a fraction of the SKUs were analyzed. If case replenishment is automated or more pallets are used in the field, these savings will increase since the Variable Cost Per Unit (VCPU) of handling these items will decrease. The pick to rebin initiative can save the company an additional $432,000 annually with a VCPU improvement of $0.018. Lastly, the OPEX machine would save $312,000 annually since the improvement over manual pick to rebin is a VCPU improvement of $0.013. In total, these savings amount to $3.02M annually. Though the cost improvements are fairly significant, these improvements could prevent the business from needing to open new sites at the current frequency required and will improve the business's current operations immensely. Additionally, it will enable the business to introduce even lower ASP items profitably while improving the customer experience.
by Nupur Satchit Dokras.
S.M.
M.B.A.
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Flores, Elisana Naffin. "COMPOSIÇÃO DO PREÇO DE VENDA, BASEADA NA ANÁLISE DO COMPORTAMENTO DOS CUSTOS DE UMA EMPRESA DO RAMO METALÚRGICO, LOCALIZADA NA REGIÃO NOROESTE DO ESTADO." Universidade Federal de Santa Maria, 2015. http://repositorio.ufsm.br/handle/1/8376.
Повний текст джерелаАнотація:
The metal-mechanic pole of the northwest region of the Rio Grande do Sul state is a model in the industrial sector, manufacturing parts, agricultural machinery and implements for multinational companies such as AGCO and John Deere. The city of Santa Rosa, more specifically the company under study, has approximately 120 companies in the metal industry, which is the main source of employment and income of the city. In this competitive environment, where are the companies in the metal industry, the need arises of metallurgical Alpha analyze the behavior of costs it generates in order to manage its production capacity to compete and grow in the market, avoiding risks and waste. Because of the behavior analysis of the costs of factors of production, the study will be defined in examining the behavior of direct and indirect production costs. This is a quantitative, qualitative and descriptive research, to investigate the behavior of costs and is characterized as a case study. The aim of this study demonstrates relevant data demonstrating the reality of the organization, in order to assist and provide relevant information to managers decision makers.O polo metalmecânico da região noroeste do Estado do Rio Grande do Sul é modelo no segmento industrial, fabricando peças, máquinas e implementos agrícolas para empresas multinacionais como AGCO e JOHN DEERE. Nesse contexto competitivo, onde se situam as empresas do ramo metalúrgico, surge a necessidade da indústria metalúrgica Alpha analisar o comportamento dos custos que gera, de forma a gerenciar sua capacidade produtiva para concorrer e crescer no mercado, evitando riscos e desperdícios. O estudo foi delimitado no exame da composição do preço de venda baseada no comportamento dos custos diretos e indiretos de produção. Trata-se de uma pesquisa quantitativa, qualitativa e descritiva, para investigação do comportamento dos custos e está caracterizado como estudo de caso. Para o estudo foram selecionados alguns produtos que a empresa fabrica na linha de serralheria, analisados nos anos de 2005 a 2013. Após identificar o processo produtivo e a relação de matéria-prima utilizada na fabricação de cada produto, foi realizada a coleta nos arquivos da empresa das informações relativas aos custos diretos e indiretos envolvidos. Foi possível perceber que existe desperdício normal de matéria-prima, alguns produtos não foram possíveis analisar, os preços de custo das matérias-primas não seguem uma tendência crescente de mercado, alguns produtos fabricados apresentam oportunidade de crescimento, e o preço de venda praticado, comparado com a formação de preço de venda apresentado, de forma geral apresentou-se de forma semelhante.
15
Poggiali, Barbara. "Production cost modeling : a spreadsheet methodology." Thesis, Massachusetts Institute of Technology, 1985. http://hdl.handle.net/1721.1/15326.
Повний текст джерелаАнотація:
Thesis (M.S.)--Massachusetts Institute of Technology, Dept. of Materials Science and Engineering, 1985.MICROFICHE COPY AVAILABLE IN ARCHIVES AND SCIENCE.
Vita.
Bibliography: leaves 123-129.
by Barbara Poggiali.
M.S.
16
Babčanová, Monika. "Analýza metod ocenění výrobního areálu." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2019. http://www.nusl.cz/ntk/nusl-399629.
Повний текст джерелаАнотація:
This diploma thesis is focused on assessment of methods in valuation of production area. The area will be valued according to valid price regulations and the usual price. Land will be valued separately. The individual valuation methods will be analyzed and an expert estimate of the price of the whole area will be determined after their evaluation. Using the direct comparison method, a market value estimate will be determined. The real estate market in this area will be analyzed with similar real estate and the main factors affecting price levels will be analyzed. The first part of the thesis will be devoted to theoretical knowledge, then there will be formulated individual problems and used methods, which were used for valuation. In the next part the results of individual methods will be stated and in the final part these results will be analyzed and compared with the recommended sessions for individual methods.
17
Peters, James Doran. "Effect of prime contractor financial position on major weapon system cost and delivery performance." Thesis, Monterey, California: Naval Postgraduate School, 1990. http://hdl.handle.net/10945/27646.
Повний текст джерелаАнотація:
Approved for public release; distribution is unlimited.This thesis investigates the relationship of prime contractor cost and delivery performance with prime contractor financial health. The analysis used DOD major acquisition programs. Regression was used to analyze the relationship between outcome measures reflecting cost and schedule growth and summary indexes of financial health, constructed using indexes computed from financial distress models. The summary indexes were used to indicate contractor financial health, and change in financial health, before and during both development and production phases of a program. Major findings indicate that a relationship does exist between financial condition and contractor performance, but the relationship is small.
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Peters, James D. "Effect of prime contractor financial position on major weapon system cost and delivery performance." Monterey, California : Naval Postgraduate School, 1990. http://handle.dtic.mil/100.2/ADA242431.
Повний текст джерелаАнотація:
Thesis (M.S. in Management)--Naval Postgraduate School, December 1990.Thesis Advisor: Moses, Douglas O. Second Reader: Liao, Shu S. "December 1990." Description based on title screen as viewed on March 30, 2010. DTIC Identifier(s): Contractors, department of defense, acquisition, regression analysis, financial management, costs, economics, theses. Author(s) subject terms: Cost growth, schedule growth, financial condition, financial ratio analysis, financial distress model, prime contractor, major weapon system. Includes bibliographical references (p. 40). Also available in print.
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Dixon, Christopher Ross. "Routes towards low-cost renewable hydrogen production." Thesis, University of Dundee, 2015. https://discovery.dundee.ac.uk/en/studentTheses/2e1d9208-0537-4a8b-b4a9-f1e0d8382b35.
Повний текст джерелаАнотація:
The transition from declining conventional fossil fuel energy to renewables is one of the most significant challenges facing humanity. Hydrogen is anticipated as the key future energy vector. This is sought to bring more value and utility to renewable energy resources, and eventually providing an energy storage medium to replace fossil fuels such as for automotive applications. This thesis contains an investigation of hydrogen production through renewable low-cost and low-carbon processes. Literature reviews of conventional and renewable H2 production methods and storage (compression, liquefaction, adsorption materials and hydrides) are presented in detail (in appendices). Particular attention has been given to energy efficiency, cost and practicality of processes. Electrolysis of water is investigated in detail. Wind turbines and solar photovoltaics are reviewed and physically investigated as key renewable electrical energy sources for renewable H2 production via electrolysis. Conventional and novel electrical power control is investigated and tested to support low-cost wind/solar-powered electrolysis. Biological H2 production from mixed-acid fermentation of Escherichia coli is practically investigated from the energy-physics perspective and considered as one possible route to permit renewable H2 production in the long-term. Photocatalytic materials are also investigated as additional future routes for renewable H2 production; in this work they are investigated using nanoscale materials processing and surface analysis techniques. This thesis has an energy-focussed, applied and practical theme, achieving a broad investigation of the topics herein. Experimental investigations were chosen based upon relevance, practicality, concurrent research, availability of resources, and for application of novel nanoscale materials processing. Power control elements for wind-powered H2 production have for example been optimised by complete investigation of supply/load characteristics rather than adopting the more conventional power electrical/electronic approach. Ultimately the work here aims to demonstrate (at small-scale) that renewable H2 production can be achieved at relatively low cost, e.g. by wind-powered electrolysis, inferring that pathways can be established within existing means to produce much larger quantities of renewable H2 economically.
20
Hansson, Johanna. "The Swedish District Heating Market : Firm Ownership and Variations in Price, Costs of Production and Profitability." Thesis, Uppsala University, Department of Economics, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-117589.
Повний текст джерелаАнотація:
The purpose of this investigation is to further the current discussion of how the Swedish market for district heating can be made more competitive and effective. This is done by investigating how price, costs of production and profitability of district heating varies with ownership, a variable frequently held accountable for financial performance variations in natural monopoly markets. The investigation is based on financial and technical performance data from 203 firms from 2007 and 2008, compiled by the Swedish Energy Market Inspectorate. The results strongly indicate that private firms are more profitable than firms owned, fully or partly, by local government. Furthermore, the results find that higher profitability tends to be positively correlated with prices, rather than negatively with costs of production. The results speak in favor of private ownership under regulation, rather than the current mixture of public and unregulated private ownership.
21
Adair, Robert Fletcher. "Estimating production and cost for clamshell mechanical dredges." Thesis, Texas A&M University, 2004. http://hdl.handle.net/1969.1/1536.
Повний текст джерелаАнотація:
Clamshell dredges are used around the United States for both navigational and environmental dredging projects. Clamshell dredges are extremely mobile and can excavate sediment over a wide range of depths. The object of this thesis is to develop a methodology for production and cost estimation for clamshell dredge projects. There are current methods of predicting clamshell dredge production which rely on production curves and constant cycle times. This thesis calculates production estimation by predicting cycle time which is the time required to complete one dredge cycle. By varying the cycle time according to site characteristics production can be predicted. A second important component to predicting clamshell dredge production is bucket fill factor. This is the percent of the bucket that will fill with sediment depending on the type of soil being excavated. Using cycle time as the basis for production calculation a spreadsheet has been created to simplify the calculation of production and project cost. The production calculation also factors in soil type and region of the United States. The spreadsheet is capable of operating with basic site characteristics, or with details about the dredge, bucket size, and region. Once the production is calculated the project cost can be determined. First the project length is found by dividing the total amount of sediment that is to be excavated by the production rate. Once the project length is calculated the remainder of the project cost can be found. The methods discussed in this thesis were used to calculate project cost for 5 different projects. The results were then compared to estimates by the government and the actual cost of the project. The government estimates were an average of 39% higher than the actual project cost. The method discussed in this thesis was only 6% higher than the actual cost.
22
Wise, Michael Anthony. "A variance reduction technique for production cost simulation." Ohio : Ohio University, 1989. http://www.ohiolink.edu/etd/view.cgi?ohiou1182181023.
Повний текст джерела
23
Rezazadeh, Mehdi, and Reza Delavar. "Production cost reduction through optimization of machine component." Thesis, KTH, Industriell produktion, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-152364.
Повний текст джерелаАнотація:
This thesis aiming to reduce the cost of production through analyzing and optimizing a set of weaving machine components including five legs; three main legs and two support legs. This set of legs has a reciprocating revolutionary movement around a central axis which is driven by a crank shaft. Finite element static Structural analysis, explicit and fatigue analyses been applied using Ansys workbench. The results show that some areas of legs are under small stresses far from material yield strength. This fact provides the potential for mass reduction of legs without significant effect on mechanical safety factors. Ansys Workbench parameter optimization and shape optimization been applied in this study in order to reduce mass while maintaining almost the same safety factors. Besides performing optimization on original legs, new optimized design alternatives presented for both main legs and support legs. Mass reduction of maximum 18% is obtained in new designs.
24
Dhayanithi, Amarnath, and Deepak Sureshkumar. "COST OPTIMIZATION IN PRODUCTION SYSTEMS : USING LEAN MANUFACTURING." Thesis, Tekniska Högskolan, Högskolan i Jönköping, JTH, Produktionsutveckling, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-47382.
Повний текст джерелаАнотація:
In the era of globalization, every company is trying its best to sustain its company’s name and their product in its respective market. The overreach goal of the thesis to optimize the cost in the production system using lean manufacturing. To attain the primary goal of the thesis, three layered approach has been carried out. Firstly, the non-value-added activities in the shop floor has been identified. The tools like VSM and spaghetti diagram is used to identify the non-value-added activities Secondly, the lead time of a particular product has been calculated for a particular product. The lean tools like JIT,5s, TQM, TPM has been used to reduce the lead time. TQM is used to identify the quality issues, TPM is used to identify the maintenance problems and JIT &5s is used to identify the problems in tool arrangement and delivery of the raw materials. The last part of the thesis is to measure the cost-effectiveness by implementing lean manufacturing to produce a particular product family. Tools like Activity based costing is used to allocate the cost involved in the various activities that can be measured by the cost drivers and cost pool. To measure the performance of the production system OEE is used in this thesis
25
Mainoo, Nana-Osei Kweku. "Feasibility of low cost vermicompost production in Accra, Ghana." Thesis, McGill University, 2007. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=18465.
Повний текст джерелаАнотація:
Vermicomposting, the non-thermophilic decomposition of organic wastes by earthworms, is a popular waste management option in the Americas, Europe and the Indian sub-continent. Although the technology is inexpensive and produces an organic fertilizer as well as earthworm biomass, there are few examples of vermicomposting in sub-Saharan Africa. The objective of this thesis was to investigate the potential for vermicomposting in Accra, the capital city of Ghana, by conducting 1) an earthworm survey, 2) vermicomposting trials and 3) assessing farmers' perceptions of vermicompost as an organic fertilizer and other related issues. The earthworm Eudrilus eugeniae (Kinberg), was found in the soil-litter layer at seven locations across Accra. In a 20 d period, the E. eugeniae decomposed 99% of pineapple fibers and 87% of pineapple peels supplied, indicating that this earthworm is capable of vermicomposting. The nutrient value of the vermicompost was low, relative to other organic wastes in West Africa, probably due to the low nutrient content of pineapple wastes. Farmers were aware of the benefits to soil fertility from earthworm activity and associated the presence of earthworm castings with healthy soils. However, those involved in irrigated vegetable farming had insufficient space and time for on-farm vermicomposting and would prefer to purchase this fertilizer. Conversely, subsistence farmers lacked a reliable access to water necessary for on-farm vermicomposting. In summary, farmers were interested in the technology and were willing to adopt it, provided the vermicompost improved crop performance and was affordable and available.Le vermicompostage est un procédé effectué par les vers de terre qui décomposent la matière organique sous des conditions non thermophile. Cette technique est populaire dans les Amériques, en Europe et aux Indes. Quoique la technique soit économique et produise un engrais organique ainsi que de la biomasse de vers, elle est rarement utilisée dans les régions au Sud du désert Sahara, en Afrique. L'objectif de cette thèse était d'étudier la possibilité d'effectuer du vermicompostage à Accra, la capitale du Ghana. Par ce projet, on a : 1) effectué un relevé des types de vers de terre retrouvés ; 2) réalisé des essais de vermicompostage, et ; 3) consulté les agriculteurs locaux pour savoir s'ils seraient intéressés à faire du vermicompostage et produire un engrais organique. Le vers de terre Eudrilus eugeniae (Kinberg), fut le plus commun, retrouvé à sept endroits dans la région d'Accra, dans la partie arable des sols. Lorsqu'offert des résidus fibreux et des pelures d'ananas, le vers E. eugeniae fut capable de les décomposer à 99% et 87%, respectivement, ce qui démontre que le vermicompostage est réalisable en Afrique. La valeur fertilisante du vermicompost était relativement faible comparativement aux autres résidus organiques disponibles en Afrique de l'Ouest, à cause de la faible teneur minéral des fibres et des pelures d'ananas. Les agriculteurs consultés étaient bien au courant des bénéfices qu'apportent les vers de terre et que leur présence signifie un sol fertile. Les agriculteurs qui cultivaient des légumes et pratiquaient l'irrigation, ne possédaient ni l'espace ni le temps nécessaire au vermicompostage ; ils préféraient acheter leurs engrais. Aussi, les agriculteurs de subsistance et les plus pauvres n'avaient pas suffisamment d'eau pour effectuer le vermicompostage sur leur ferme. Par contre, les agriculteurs étaient intéressés à la technologie du vermicompostage et son utilisation, à conditions d'ob
26
Carnevale, Luke Anthony. "Animating a cost effective character for an educational production." Thesis, Texas A&M University, 2004. http://hdl.handle.net/1969.1/1123.
Повний текст джерелаАнотація:
Animation is a powerful teaching tool. Ideas can be expressed through animation using only a fraction of the time needed with conventional teaching methods [John Halas 1987]. In short, a picture is worth a thousand words. However, educational budgets rarely allow for the expensive time-consuming task that animation entails. This thesis tackles the challenge of creating substantial quality educational animation using limited time, labor and money resources. A National Science Foundation sponsored planetarium show on lightning will be used as a demonstration project to document the techniques employed and results achieved. Anyone interested in reducing costs can reference this thesis for insight on what or what not to implement in their own production process.
27
Martínez, Díaz David José. "Production cost models with regard to liberalised electricity markets." Karlsruhe Univ.-Verl. Karlsruhe, 2008. http://d-nb.info/992181305/04.
Повний текст джерела
28
ARAUJO, VICTOR KRAEMER WERMELINGER S. "COST EVALUATION FOR BIODIESEL PRODUCTION FROM WASTE COOKING OIL." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2008. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=11873@1.
Повний текст джерелаАнотація:
CONSELHO NACIONAL DE DESENVOLVIMENTO CIENTÍFICO E TECNOLÓGICOFUNDAÇÃO DE APOIO A PESQUISA DA BAHIA
A busca pelo desenvolvimento sustentável tem como importante fator diferencial as fontes de energia renováveis. O biodiesel desponta como uma das alternativas mais relevantes, mas suas formas de obtenção no Rio de Janeiro não foram suficientemente investigadas. Este trabalho identifica a oportunidade da produção de biodiesel a partir de óleos residuais de fritura neste cenário, enfatizando os custos de transporte do óleo desde os principais produtores comerciais até a obtenção do biocombustível. O objetivo é avaliar os custos de forma a verificar a viabilidade do emprego desta alternativa. Para tanto, foram estudadas as diversas ferramentas de resolução do Problema de Roteamento de Veículos e foi proposto um algoritmo que visa à otimização dos custos. A formulação matemática utilizada baseia-se numa extensão de algoritmos clássicos, como o apresentado por Arenales et al. (2007), e nas equações desenvolvidas em Kallehauge (2006). Os resultados do modelo de roteamento, atrelados aos custos de produção, impostos e insumos, foram comparados com informações sobre a comercialização do biodiesel, comprovando sua viabilidade econômica. A consolidação dos dados obtidos aponta a produção de biodiesel a partir de óleo residual de fritura como viável, com custos logísticos equivalentes a R/tmp/aaaUFg8ya,19 por litro e custo final de R,22 por litro.
The search for a sustainable development has in renewable energy sources an important differential factor. Biodiesel is one of the most important alternatives, but its obtainment forms in Rio de Janeiro have not been investigated enough. This work identifies the opportunity of biodiesel production from waste cooking oil in this scenery, emphasizing oil`s transport costs until factories, where it is possible to obtain biodiesel in its final form. The objective is to evaluate costs in order to verify viability of this alternative source of energy. Hence, this research analysed several tools for solving Vehicle Routing Problem and it proposes an algorithm that results in cost optimization. The adapted mathematic formulation is based in an extension of classic algorithms, like those presented by Arenales (2007), and in equations developed by Kallehauge (2006). The routing model results, linked to production, tributes and input costs, have been compared with information about biodiesel commercialization, verifying its economic viability. The data consolidation obtained indicates that the biodiesel production from waste cooking oil is viable, with logistic costs equal to R/tmp/aaaPLIh7a,19 per liter and final cost equal to R,22 per liter.
29
Li, Xia. "Merger incentives of cost asymmetric firms under production differentiation." Kansas State University, 2012. http://hdl.handle.net/2097/13627.
Повний текст джерелаАнотація:
Master of ArtsDepartment of Economics
Yang-Ming Chang
This report examines merger incentives of cost asymmetric firms under product differentiation and their welfare implications. Considering a simple contract under which merger profit is distributed according to the proportions of differential marginal costs between duopolistic firms, we show in a stylized model that for almost all parameter ranges (in terms of market competition intensity and marginal cost differential), a low-cost firm may have no incentive to merge with a high-cost firm whereas the high-cost firm always finds merger to be profitable. Only when marginal cost differential is sufficiently low and the degree of product similarity is sufficiently high will both the low-cost firm and the high-cost firm share the common interest in merger. On the other hand, the merger equilibrium is not welfare-improving, regardless of whether the firms initially compete in quantities or prices. Viewed from the perspective of production efficiency, mergers with differentiated products thus create a fundamental conflict between the maximization of consumer and social welfare and the maximization of firm profits. We also examine the scenario that merger takes place when merger profit exceeds the sum of firm profits under duopoly, without considering how merger profit is distributed between the firms. We discuss the conditions under which mergers may or may not be welfare-improving.
30
Wang, Yong. "Diversification, information asymmetry, cost of capital, and production efficiency." Diss., Temple University Libraries, 2008. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/13948.
Повний текст джерелаАнотація:
Business AdministrationPh.D.
This study examines how diversification changes firms' key characteristics, which consequently alter firms' value. The reason why I focus on this topic is because of the mixed findings in literature about the valuation effect of diversification. This study offers deeper insights to the influence of diversification on important valuation factors that are already identified in finance literature. Specifically, it examines if diversification affects firms' information asymmetry problem, firms' cost of capital and cash flow, and firms' production efficiency. The study looks at both the financial industry and non-financial industry and the chapters are arranged in the following order. Firstly, empirical studies show that investors do not value BHCs' pursuit of non-interest income generating activities and yet these activities have demonstrated a dramatic pace of growth in the recent decades. An interesting question is what factors drive the discontent of the investors with the diversification endeavors of the BHCs in non-interest income activities. The first chapter examines the subject from the view point of information opaqueness, which is unique in the banking industry in terms of its intensity. We propose that increased diversification into non-interest income activities deepens information asymmetry, making BHCs more opaque and curtailing their value, as a result. Two important results are obtained in support of this proposition. First, analysts' forecasts are less accurate and more dispersed for the BHCs with greater diversity of non-interest income activities, indicating that information asymmetry problem is more severe for these BHCs. Second, stock market reactions to earning announcements by these BHCs signaling new information to the market are larger, indicating that more information is revealed to the market by each announcement. These findings indicate that increased diversity of non-interest income activities is associated with more severe information asymmetry between insiders and outsiders and, hence, a lower valuation by shareholder. Secondly, since Lang and Stulz (1994) and Berger and Ofek (1995), corporate literature has taken the position that industrial diversification is associated with a firm value discount. However, the validity and the sources of the diversification discount are still highly debated. In particular, extant studies limit themselves to cash flow effects, totally overlooking the cost of capital as a factor determining firm value. Inspired by Lamont and Polk (2001), the second chapter examines how industrial and international diversification change the conglomerates' cost of capital (equity and debt), and thereby the firm value. Our empirical results, based on a sample of Russell 3000 firms over the 1998-2004 period, show that industrial (international) diversification is associated with a lower (higher) firm cost of capital. These findings also hold for firms fully financed with equity. In addition, international diversification is found to be associated with a lower operating cash flow while industrial diversification doesn't alter it. These results indicate that industrial (international) diversification is associated with firm value enhancement (destruction). Given the fact that the majority of the firms involved in industrial diversification also diversify internationally, failing to separate these two dimensions of diversification may result in mistakenly attributing the diversification discount to industrial diversification. Thirdly, financial conglomerates have been increasingly diversifying their business into banking, securities, and insurance activities, especially after the Gramm-Leach-Bliley Act (GLBA, 1999). The third chapter examines whether bank holding company (BHC) diversification is associated with improvement in production efficiency. By applying the data envelopment analysis (DEA), the Malmquist Index of productivity, and total factor productivity change as a decomposed factor of the index, are calculated for a sample of BHCs over the period 1997-2007. The following results are obtained. First, technical efficiency is negatively associated with activity diversification and the effect is primarily driven by BHCs that did not diversify through Section 20 subsidiaries before GLBA. Second, the degree of change in diversification over time does not affect the total factor productivity change but is negatively associated with technical efficiency change over time. This latter effect is also primarily shown on BHCs that did not have Section 20 subsidiaries before GLBA. Therefore, it can be concluded that diversification is on average associated with lower production efficiency of BHCs, especially those BHCs without first-mover advantage obtained through Section 20 subsidiaries. These chapters explores the possible channels through which diversification could alter firms' valuation. They contribute to the literature by offering further knowledge about the effect of diversification.
Temple University--Theses
31
Iyogun, Paul Omolewa. "Lower bounds for production/inventory problems by cost allocation." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/27323.
Повний текст джерелаАнотація:
This thesis presents a cost allocation method for deriving lower bounds on costs of feasible policies for a class of production/inventory problems. Consider the joint replenishment problem where a group of items is replenished together or individually. A sequence of reorders for any particular item will incur holding, backorder and set-up costs specific to the item, in addition whenever any item is replenished a joint cost is incurred. What is required of the total problem is the minimization of a cost function of the replenishment sequence or policy.
The cost allocation method consists of decomposing the total problem into sub-problems, one for each item, by allocating the joint cost amongst the items in such a way that every item in the group receives a positive allocation or none. The result is that, for an arbitrary feasible cost allocation, the sum of the minimum costs for the subproblems is a lower bound on the cost of any feasible policy to the total problem. The results for the joint replenishment problem follows:
For the constant and continuous demand case we reproduce the lower bound of Jackson, Maxwell and Muckstadt more easily than they did. For the multi-item dynamic
lot-size problem, we generalize Silver-Meal and part-period balancing heuristics, and derive a cost allocation bound with little extra work. For the 'can-order' system, we use periodic policies derived from the cost allocation method and show that they are superior to the more complex (s,c,S) policies. The cost allocation method is easily
generalized to pure distribution problems where joint replenishment decisions are taken at several facilities. For example, for the one-warehouse multi-retailer problem, we reproduce Roundy's bound more easily than he did. For the multi-facility joint replenishment problem (a pure distribution system with an arbitrary number of warehouses),
we give a lower bound algorithm whose complexity is dr log r where d is the maximum number of facilities which replenish a particular item and r is the number of items.Business, Sauder School of
Graduate
32
Funke, Thomas Bernhard. "Biofuel production in South Africa: the games, the cost of production and policy options." Thesis, University of Pretoria, 2010. http://hdl.handle.net/2263/24639.
Повний текст джерелаАнотація:
The production of biofuels in South Africa has evolved very slowly and at present there are only a handful of plants producing some derivative of biofuel. The lack of commitment from government and the utter information distortion under which the current policy framework was developed have largely contributed to the current state of affairs. The manner in which the current policy framework was formulated based on the available information has impacted negatively on the development of the industry and it is hypothesised that had a better and more comprehensive analysis process been followed, the framework would be of such a nature that the industry could be sustainable in the long run. The study examines the policies and policy development process that have taken place in other biofuel producing countries and investigates the various policy instruments that are in use in these industries. The study further explores the interactions of industry role players at both government and producer level while attempting to explain the factors that could have caused their deviation from the rational and expected path of strategies and actions. In both games, each at a different level, the resultant Nash Equilibrium changes and prevailing strategies indicate that it is not in the role player's interest to commit to the industry. The government departments involved in formulating the biofuel policy seem to be uninformed and hence choose a low support route while oil companies consistently choose not to invest in capacity and biofuel refiners find their Nash Equilibrium at high levels of investment. A decision tree is formulated to conduct an in-depth review of the current level of profitability of proposed and current projects with specific reference to current legislation. The decision tree unpacks the current economic environment in the industry and identifies various factors that are crucial to the long-term development and growth of the industry. Based on this comprehensive survey of the industry and a detailed comparison of various production costs, together with the design of the game theoretic framework, a conceptual policy framework is designed and it is proposed that this replaces the current biofuel strategy. The new policy framework establishes its sustainable structure based on facts, detailed figures and existing project information. The framework is based on a more sustainable policy structure that combines elements of rural development with the economics that are required in order for the industry to be sustainable in the long run. Unlike the official government biofuels policy, the Industrial Biofuels Strategy, this proposed policy framework takes the industry's and role players' requirements into account and is designed in such a way that government targets and goals are accomplished. It is hypothesised that the implementation of this comprehensive policy framework will assist in the establishment of a successful and sustainable biofuels industry. CopyrightThesis (DCom)--University of Pretoria, 2011.
Agricultural Economics, Extension and Rural Development
unrestricted
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Malcolm, David S. "Parametric cost estimation utilizing development-to-production cost relationship applied to the advanced amphibious assault vehicle." Thesis, Monterey, California. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/28438.
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Rehman, S. "Knowledge-based cost modelling for innovative design." Thesis, Cranfield University, 2000. http://hdl.handle.net/1826/3971.
Повний текст джерелаАнотація:
The contribution to new knowledge from this research is a novel method for modelling
production costs throughout the design phase of a product's lifecycle, from conceptual
to detail design.
The provision of cost data throughout the design phase allows management to make
more accurate bid estimates and encourages designers to design to cost, leading to a
reduction in the amount of design rework and product's time to market. The cost
modelling strategy adopted incorporates the use of knowledge-based and case-based
approaches.
Cost estimation is automated by linking design knowledge, required for predicting
design features from incomplete design descriptions, to production knowledge. The
link between the different paradigms is achieved through the blackboard framework of
problem solving which incorporates both case-baseda nd rule-based reasoning.
The method described is aimed at innovative design activities in which original designs
are produced which are similar to some extent to past design solutions. The method is
validated through a prototyping approach. Tests conducted on the prototype confirm
that the designed method models costs sufficiently accurately within the range of its
own knowledge base. It can therefore be inferred that the designed cost modelling
methodology sets out a feasible approach to cost estimation throughout the design
phase.
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Marengo, M., G. Lucconi, G. Cicoria, A. Infantino, F. Zagni, and S. Fanti. "Improvements in the production of a low cost targetry for direct cyclotron production of 99mTc." Helmholtz-Zentrum Dresden - Rossendorf, 2015. http://nbn-resolving.de/urn:nbn:de:bsz:d120-qucosa-166024.
Повний текст джерелаАнотація:
Introduction
The established methods for the production of 99Mo, based on fission in nuclear reactors, continue to present problems as a result of the plant’s aging and the significant investments needed for maintenance or for their renewal. Much research work is thus in progress on the study of alternative methods for the production of 99mTc in quantities and with the degree of purity required for the clinical use. Between them, the cyclotron production of 99mTc via the 100Mo(p,2n)99mTc reaction has turned out as the most attractive alternative. One critical aspect regarding the production of 99mTc with cyclotron is the need for a robust and reliable target production process. Several techniques have been indicated as extremely promising such has plasma spray and laser cladding; however these methods require specialized instrumentation and complex operations to be performed handling activated materials in order to recover irradiated Mo.
In this work we report the development of the work done at the University of Bologna, as a part of a wider INFN project, as regards the methods of preparation of solid targets suitable for the production of 99mTc irradiating a target of 100Mo, employing a cyclotron for biomedical use, normally operated for the production of PET radionuclides.
Material and Methods
Irradiations were performed with a 16.5 MeV GE PETtrace cyclotron equipped with a solid target station previously developed by our group (1). In initial tests, a stack of 1–3 metallic foils, 100 μm thick, of natMo were irradiated with protons in the 15.9→9.8 MeV energy range. Foils were then dissolved in a HNO3-HCl solution and samples were analyzed with high resolution gamma-ray spectrometry (Canberra, including a HPGe detector with a 30% relative efficiency and a resolution of 1.8 keV at 1332 keV) using Genie2000 software; the measurement campaign lasted several weeks to take into account the different half-lives of the produced radionuclides. Results were extrapolated to a highly enriched 100Mo target and compared to Monte Carlo simulations previously performed with FLUKA and TALYS codes (2).
In order to investigate a method of preparation of the target that would make easier the recovery of the enriched material and recycling for the preparation of a new target, it was subsequently studied the preparation of pellets of Molybdenum trioxide. MoO3 powder (Sigma Aldrich, 99.9% trace metals basis, particle size < 150 μm) was used to prepare pellets using a 10 ton press. Pellets obtained in this way were then sintered on a Platinum support using a CARBOLITE furnace under a controlled atmosphere; the temperature was ramped according to a controlled and reproducible temperature cycle.
Sintered pellets were subjected to visual inspection, mechanical tests of resistance to loading and downloading in the cyclotron target station, thermal tests and then irradiated at increasing current. The irradiated targets were again visually inspected then weighed, dissolved and subjected to gamma-ray spectrometry analysis.
Results and Conclusion
The experimental saturation yield for 99mTc calculated on the basis of the gamma-ray analysis of irradiated metal foils, gave an extrapolated yield of 1.115 ± 0.015 GBq/μA for a 100 μm thick 100Mo enriched target, in accordance with the value of 1.107 ± 0.002 GBq/μA obtained in Monte Carlo simulations. On these bases, an irradiation of 3 h at 50 μA is expected to produce 16.3 ± 0.2 GBq of 99mTc; considering the use of an efficient purification system, a radionuclidic purity > 99.9 % 2 h after the EndOfBombardment and a specific activity comparable with the actual standards are expected as achievable.
Experiments on sintering pellets are still on going at the time of writing this report; initial results showed that addition of proper aggregating materials allows for suitable pellets preparation. The sintering process allows to obtain pellets having sufficient mechanical strength to withstand loading and downloading operations.
Initial irradiation tests with beam current up to 25 μA were performed successfully with no changes in mass and mechanical properties of the pellet.
These encouraging results suggest that sintered pellets may be a relatively inexpensive and easy solution to prepare 100Mo targets for the cyclotron production of 99mTc.
Further experimental tests at higher beam current will be performed in order to assess the maximum current achievable with no damage of the target.
At the same time, a prototype automated module based on standard industrial components is in testing phase as regards performance in the separation and purification processes.
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Durkin, Craig Raymond. "Low-Cost Continuous Production of Carbon Fiber-Reinforced Aluminum Composites." Thesis, Georgia Institute of Technology, 2007. http://hdl.handle.net/1853/19857.
Повний текст джерелаАнотація:
The research conducted in this study was concerned with the development of low-cost continuous production of carbon fiber/aluminum composites. Two coatings, alumina and zirconia, were applied to the fibers to protect against interfacial degradation. They were applied using a sol-gel method and common metal salts. The fibers were infiltrated with molten aluminum using an ultrasound sonicator. The resultant composites were well-infiltrated and were tested in tension to determine their mechanical properties. Strengths were only 15-35% of the theoretical values predicted by the rule of mixtures. The composite microstructure revealed a sizable void fraction and that the fibers within the composites did not contain any coating on their surface. It was hypothesized that this was a result of few exposed graphite plane edges on the fiber surface, causing poor adhesion of the oxide coating to the fiber surface. To improve adhesion, an amorphous carbon coating was applied to the fiber surface, but still the oxide coatings were removed from the fibers upon infiltration. It was found, however, that the carbon coating on its own did strengthen the interface between the fiber and the aluminum.
37
Lineberry, Jeffrey. "Estimating production cost while linking combat systems and ship design." Thesis, Monterey, California. Naval Postgraduate School, 2012. http://hdl.handle.net/10945/27861.
Повний текст джерелаАнотація:
In a Naval International Cooperative Opportunities in Science & Technology Program (NICOP) initiative, the Office of Naval Research (ONR) is investigating whether an emphasis on the utilization of computer simulation and combat modeling will achieve a warship design that effectively links the combat system and the ship design. A success in this effort will result in an enhancement to the ships combat mission effectiveness while providing real-time estimates of the associated production cost. This thesis addresses the cost estimation portion of the various models and simulations associated with the NICOP initiative, with a focus on Offshore Patrol Vessels (OPVs). This thesis identifies the historical and current ship production costs of OPVs that are used for various combat missions. This study supports the NICOP initiative by providing a foundation for further investigation into the framework necessary to provide more accurate cost estimates. This is accomplished within the trade space of the naval architecture developed through the application of Model Based System Engineering (MBSE). The development of a cost model for the NICOP initiative is used as a framework to explain the cost estimating approach process for future MBSE designs. The model is then used to compare to the base model developed by the Italians.
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Copen, Shirley J. "Fuzzy logic cost estimation method for high production volume components." Morgantown, W. Va. : [West Virginia University Libraries], 2001. http://etd.wvu.edu/templates/showETD.cfm?recnum=2248.
Повний текст джерелаАнотація:
Thesis (M.S.)--West Virginia University, 2001.Title from document title page. Document formatted into pages; contains xiii, 252 p. : ill. (some col.). Includes abstract. Includes bibliographical references (p. 250-251).
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Malavolti, Anastasia. "Cost Efficiency and Waste Reduction in Completely Knocked Down Production." Thesis, Högskolan i Jönköping, Tekniska Högskolan, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-45421.
Повний текст джерелаАнотація:
Purpose – To provide a framework for the improvement of the supply chain of Completely Knocked Down Products with a focus on waste reduction and cost-efficiency. Method– A case study at a company dealing with CKD assembly, based on observations and interviews. Triangulation of several sources from scholarly articles, examples from the automotive industries and researches. This investigation has been designed to provide logic and coherent structure backing the purpose following the red-thread of answering the research questions. The objective of the study is achieved combining literature review and a case study mainly based on observations and interviews. Results – CKD production can be beneficial depending on the specific content and market conditions. This thesis focuses on value creation throughout each stage of the production of CKD, from design to final assembly. The study found some guidelines that should be followed in managing the supply chain of CKD products. It fills a vacuum of knowledge on the topic. Implications – The frameworks resulting from the research, highlight the actions to be taken to implement CKD efficiently, with minimum waste and cost, leading to an overall improvement of the entire supply chain. Limitations – There have been found limited resources on the topic. Developing a framework without thorough examples from different industries contexts was a limitation due to the absence of available information. Observations and interviews limited to one company that locally assembles globally sourced parts.
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Muniz, de Barros Arielle. "A new approach to develop cost-effective lignocellulosic bioethanol production." Thesis, University of Birmingham, 2016. http://etheses.bham.ac.uk//id/eprint/6854/.
Повний текст джерелаАнотація:
2\(^n\)\(^d\)-generation bioethanol can be produced from cellulose fraction present in lignocellulosic biomass and has become a significant research focus due to its potential for replacing fossil fuels and decreasing greenhouse gases emissions. In order to produce 2\(^n\)\(^d\)-generation bioethanol, biomass processing is required in order to access cellulose within lignocellulose and convert it into glucose. However, an efficient cost-effective and environmental-friendly process has not been achieved. The aim of this work was to produce glucose from purified cellulose from \(Miscanthus\) \(x\) \(giganteus\), an energy crop. The lignocellulosic biomass was selectively fractionated into its main components, hemicellulose, lignin and cellulose, after extractions using ‘green’ processes in a biorefinery approach. Hydrolysis of the cellulose-enriched fibres into glucose was evaluated using subcritical water (SBW) in a batch reactor at temperatures from 190-320oC, residence times from 0-54min and biomass loading from 0.5-6.4% (w/v). The process used for cellulose purification had significant effect on glucose production by SBW, and higher glucose yields were achieved at higher temperatures and shorter residence times. Glucose was used for bioethanol production. Although the formation of inhibitors during SBW hydrolysis could not be prevented, fermentation could be performed in the presence of these compounds at some conditions, with high ethanol yields.
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Franken, Joseph P. II (Joseph Philip). "Improved supplier selection and cost management for globalized automotive production." Thesis, Massachusetts Institute of Technology, 2012. http://hdl.handle.net/1721.1/73411.
Повний текст джерелаАнотація:
Thesis (M.B.A.)--Massachusetts Institute of Technology, Sloan School of Management; and, (S.M.)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering; in conjunction with the Leaders for Global Operations Program at MIT, 2012.Cataloged from PDF version of thesis.
Includes bibliographical references (p. 74-75).
For many manufacturing and automotive companies, traditional sourcing decisions rely on total landed cost models to determine the cheapest supplier. Total landed cost models calculate the cost to purchase a part plus all logistics costs to transport the part from the supplier to the plant. Although these models can provide a base comparison for suppliers, they do not contain the complete information necessary to make a supplier decision. There are several other factors that must be considered in the sourcing decision process to make a proper decision that considers the risks associated with supplier selection. The primary focus of the thesis is to improve the sourcing decision methodology for choosing between suppliers by identifying and developing models for the key elements in the decision process. A secondary focus of the project is to identify an inventory policy that reduces the supply chain cost of foreign suppliers. Four different aspects of the sourcing decisions process are discussed. The first section is the risk of air freight. Air freight risk is important in the context of the global versus local supplier discussion because it creates a major discrepancy when comparing the potential cost of each supplier. The thesis develops a model that provides an expected cost of air freight to measure air freight risk through the use of historical data. The second aspect discussed is the development of a more comprehensive cash flow model to determine the NPV of cash flows of each supplier that includes the impact of inventory policy and payment terms on net working capital. A more comprehensive model provides the true cash cost, not the accounting cost, of a supplier decision. The model is primarily used to compare local and foreign suppliers. The third part discussed is the impact of foreign exchange rates on the supplier decision and how certain assumptions can impact or alter the supplier decision. A means of testing how the supplier decision is impacted by foreign exchange assumptions and volatility is discussed. Finally, a dual mode sourcing model that ships parts by both air and ocean freight is developed to reduce overall logistics costs for parts procured from foreign suppliers.
by Joseph P. Franken, II.
S.M.
M.B.A.
42
Clark, John Austin. "Low cost, small-scale charcoal production in the Western Cape." Master's thesis, University of Cape Town, 1990. http://hdl.handle.net/11427/8285.
Повний текст джерелаАнотація:
Bibliography: leaves 94-96.Domestic grade charcoal with a fixed carbon content of at least 80 was successfully produced from the alien species Acacia Saligna. Carbonisation was effected using a Tongan drum kiln and average yields on a dry basis of 19.1 (excluding fines production) were attained. With fines included, the yield increased to 31.4 . It was shown that the earnings of woodcutters could increase by about 25 if they opted for charcoal production using this technology. Three kilns examined in the Western Cape proved to be more financially viable than the Tongan drum kiln. The Tongan kiln was however shown to have advantages over other technologies in charcoal production from invasive alien vegetation by unskilled labour.
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Stejskalová, Anna. "Kalkulace v podmínkách vybraného podnikateského subjektu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225012.
Повний текст джерелаАнотація:
The subject of thesis is elaboration of a calculation model of a product, which will serve for the purposes of supply-demand management and customer acquisition. The calculation model is intended for engineering company, which can use it for calculation of simple to moderately complex products.
44
Wiegmann, Lars. "Cost-based shop control using artificial neural networks." Diss., This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-06062008-165820/.
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Torres, Marcelo de Oliveira. "Production and distribution cost economies in water firms : a multiproduct cost model incorporating input rigidities and spatial variables /." For electronic version search Digital dissertations database. Restricted to UC campuses. Access is free to UC campus dissertations, 2004. http://uclibs.org/PID/11984.
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THATH, Rido. "Factors Affecting Cost Efficiency of Cambodian Rice Farming Households." 名古屋大学大学院国際開発研究科, 2014. http://hdl.handle.net/2237/20952.
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Cannon, Christopher J. "Cost estimation of post production software support in ground combat systems." Thesis, Monterey, Calif. : Naval Postgraduate School, 2007. http://bosun.nps.edu/uhtbin/hyperion-image.exe/07Sep%5FCannon.pdf.
Повний текст джерелаАнотація:
Thesis (M.S. in Operations Research)--Naval Postgraduate School, September 2007.Thesis Advisor(s): Nussbaum, Daniel ; Mislick, Gregory K. "September 2007." Description based on title screen as viewed on October 19, 2007. Includes bibliographical references (p. 67-70). Also available in print.
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Smith, William Corbett. "Analysis of variances in electric power system simulation for production cost." Ohio : Ohio University, 1991. http://www.ohiolink.edu/etd/view.cgi?ohiou1173467167.
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Johnston, Katharine. "The cost and production of breast screening in the United Kingdom." Thesis, Brunel University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.324647.
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Rajayan, E. C. "Cost price relationship in sugarcane production Tamil Nadu." Thesis, 1986. http://hdl.handle.net/2009/4775.
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