Analysis of Unit Process Cost for an Engineering-Scale Pyroprocess Facility Using a Process Costing Method in Korea

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Sungki Kim

2015-08-01

Full Text Available Pyroprocessing, which is a dry recycling method, converts spent nuclear fuel into U (Uranium/TRU (TRansUranium metal ingots in a high-temperature molten salt phase. This paper provides the unit process cost of a pyroprocess facility that can process up to 10 tons of pyroprocessing product per year by utilizing the process costing method. Toward this end, the pyroprocess was classified into four kinds of unit processes: pretreatment, electrochemical reduction, electrorefining and electrowinning. The unit process cost was calculated by classifying the cost consumed at each process into raw material and conversion costs. The unit process costs of the pretreatment, electrochemical reduction, electrorefining and electrowinning were calculated as 195 US$/kgU-TRU, 310 US$/kgU-TRU, 215 US$/kgU-TRU and 231 US$/kgU-TRU, respectively. Finally the total pyroprocess cost was calculated as 951 US$/kgU-TRU. In addition, the cost driver for the raw material cost was identified as the cost for Li3PO4, needed for the LiCl-KCl purification process, and platinum as an anode electrode in the electrochemical reduction process.

CALCULATION OF LASER CUTTING COSTS

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Bogdan Nedic

2016-09-01

Full Text Available The paper presents description methods of metal cutting and calculation of treatment costs based on model that is developed on Faculty of mechanical engineering in Kragujevac. Based on systematization and analysis of large number of calculation models of cutting with unconventional methods, mathematical model is derived, which is used for creating a software for calculation costs of metal cutting. Software solution enables resolving the problem of calculating the cost of laser cutting, comparison' of costs made by other unconventional methods and provides documentation that consists of reports on estimated costs.

Nuclear fuel cycle cost estimation and sensitivity analysis of unit costs on the basis of an equilibrium model

International Nuclear Information System (INIS)

Kim, S. K.; Ko, W. I.; You, S. R.; Gao, R. X.

2015-01-01

This paper examines the difference in the value of the nuclear fuel cycle cost calculated by the deterministic and probabilistic methods on the basis of an equilibrium model. Calculating using the deterministic method, the direct disposal cost and Pyro-SFR (sodium-cooled fast reactor) nuclear fuel cycle cost, including the reactor cost, were found to be 66.41 mills/kWh and 77.82 mills/kWh, respectively (1 mill = one thousand of a dollar, i.e., 10-3 $). This is because the cost of SFR is considerably expensive. Calculating again using the probabilistic method, however, the direct disposal cost and Pyro-SFR nuclear fuel cycle cost, excluding the reactor cost, were found be 7.47 mills/kWh and 6.40 mills/kWh, respectively, on the basis of the most likely value. This is because the nuclear fuel cycle cost is significantly affected by the standard deviation and the mean of the unit cost that includes uncertainty. Thus, it is judged that not only the deterministic method, but also the probabilistic method, would also be necessary to evaluate the nuclear fuel cycle cost. By analyzing the sensitivity of the unit cost in each phase of the nuclear fuel cycle, it was found that the uranium unit price is the most influential factor in determining nuclear fuel cycle costs.

COMPARATIVE ANALYSIS FOR THE PRACTICAL PRACTICE OF COST CALCULATION

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Veronika Fenyves

2015-07-01

Full Text Available Basic topic of our treatise is to introduce the system of cost calculation. Our reason for choice of this topic is that, in the economic environment of today, it is very important for a production company to have the most possible accurate knowledge about costs of the activity. This informational demand emerges in case of more and more managing entities since the cost cutback is often the only tool for retaining the competitiveness – of course, within certain frameworks. There is a frequent question among the corporate owners and management: “How could our costs be cut – even if only to a small extent?” One of the devices is the moderation of the activity costs, in order to do this it is essential to know how much the production of the unit of product costs for the company, that is to say, how many its first cost is. Our goal is to aim the attention at values and importance of the management information system as well as information obtained during determination of the cost, the differences in results of the individual cost calculation methods and the reasons of differences. In addition, our intention was to know and acquaint a complex cost calculation procedure in depth during which we endeavoured to form a system theory of a kind.

Calculation of the actual cost in the chemical fertilizer industry

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Ion Ionescu

2017-12-01

Full Text Available The main goal of the research is to present a way of organising the managerial accounting of totally and semi finished product obtained in chemical fertilizer industry entities. For this study, we analyzed the current principle of managerial accounting to an entity in the studied area, in order to emphasize the need of organizing and implementing a modern accounting management to control the cost and increase the performance of the entities in this area, starting from the premise that there are sufficient similarities between entities in the field. The research has highlighted the fact that, nowadays, the cost calculation is organized using traditional methods, which focus on the monthly determination of the actual unit cost per product (semi-fabric and that it is necessary to organize and implement a managerial accounting, based on the use of a modern method, namely the standard cost method combined with cost centre method. The major implications of the proposed system for the researched field are the monthly calculation of actual costs per cost centres, the calculation of the actual cost per product, as the final cost carrier, to be performed over longer periods of time, usually, quarterly.

CALCULATION OF LASER CUTTING COSTS

OpenAIRE

Bogdan Nedic; Milan Eric; Marijana Aleksijevic

2016-01-01

The paper presents description methods of metal cutting and calculation of treatment costs based on model that is developed on Faculty of mechanical engineering in Kragujevac. Based on systematization and analysis of large number of calculation models of cutting with unconventional methods, mathematical model is derived, which is used for creating a software for calculation costs of metal cutting. Software solution enables resolving the problem of calculating the cost of laser cutting, compar...

Cost calculation and financial measures for high-level waste disposal business

International Nuclear Information System (INIS)

Sekiguchi, Hiromasa.

1987-01-01

A study is made on the costs for disposal of high-level wastes, centering on financial problems involving cost calculation for disposal business and methods and systems for funding the business. The first half of the report is focused on calculation of costs for disposal business. Basic equations are shown to calculate the total costs required for a disposal plant and the costs for disposal of one unit of high-level wastes. A model is proposed to calculate the charges to be paid by electric power companies to the plant for disposal of their wastes. Another equation is derived to calculate the disposal charge per kWh of power generation in a power plant. The second half of the report is focused on financial measures concerning expenses for disposal. A financial basis should be established for the implementation of high-level waste disposal. It is insisted that a reasonable method for estimating the disposal costs should be set up and it should be decided who will pay the expenses. Discussions are made on some methods and systems for funding the disposal business. An additional charge should be included in the electricity bill to be paid by electric power users, or it should be included in tax. (Nogami, K.)

[Analysis of cost and efficiency of a medical nursing unit using time-driven activity-based costing].

Science.gov (United States)

Lim, Ji Young; Kim, Mi Ja; Park, Chang Gi

2011-08-01

Time-driven activity-based costing was applied to analyze the nursing activity cost and efficiency of a medical unit. Data were collected at a medical unit of a general hospital. Nursing activities were measured using a nursing activities inventory and classified as 6 domains using Easley-Storfjell Instrument. Descriptive statistics were used to identify general characteristics of the unit, nursing activities and activity time, and stochastic frontier model was adopted to estimate true activity time. The average efficiency of the medical unit using theoretical resource capacity was 77%, however the efficiency using practical resource capacity was 96%. According to these results, the portion of non-added value time was estimated 23% and 4% each. The sums of total nursing activity costs were estimated 109,860,977 won in traditional activity-based costing and 84,427,126 won in time-driven activity-based costing. The difference in the two cost calculating methods was 25,433,851 won. These results indicate that the time-driven activity-based costing provides useful and more realistic information about the efficiency of unit operation compared to traditional activity-based costing. So time-driven activity-based costing is recommended as a performance evaluation framework for nursing departments based on cost management.

Finding and development costs in the United States

International Nuclear Information System (INIS)

Espenshade, S.A.

1996-01-01

The finding and development costs, or reserve replacement costs have become important statistics for benchmarking independent oil and gas companies against one another. However, no standard definition for finding costs exists. Every company reports their costs differently because of different accounting practices. The time period a company uses to calculate its finding costs is also important. Since exploring for a field and developing new properties involves a long lead time, costs should be calculated on an annual basis. Reserve replacement costs should include: acquisition costs, developments costs, exploration costs, geological and geophysical costs, general and administrative costs, drilling costs and improved recovery costs. The importance of independent oil and gas companies was emphasized. They drill 85% of all the wells in the United States and produce 64% of the natural gas and 37% of the crude oil. In the lower 48 states alone, they produce 49% of the crude oil. Lightening of regulatory and legislative burdens, opening up access to more public lands, improving the tax situation, and to obtain royalty relief, were considered essential to providing for the energy needs of Americans in the years to come. 12 figs

31 CFR 205.27 - How are Interest Calculation Costs calculated?

Science.gov (United States)

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false How are Interest Calculation Costs calculated? 205.27 Section 205.27 Money and Finance: Treasury Regulations Relating to Money and Finance... this subpart A, other than Interest Calculation Costs, are subject to the procedures and principles of...

Nuclear fuel cycle cost and cost calculation

International Nuclear Information System (INIS)

Schmiedel, P.; Schricker, W.

1975-01-01

Four different methods of calculating the cost of the fuel cycle are explained, starting from the individual cost components with their specific input data. The results (for LWRs) are presented in tabular form and in the form of diagrams. (RB) [de

COSTS CALCULATION OF TARGET COSTING METHOD

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Sebastian UNGUREANU

2014-06-01

Full Text Available Cost information system plays an important role in every organization in the decision making process. An important task of management is ensuring control of the operations, processes, sectors, and not ultimately on costs. Although in achieving the objectives of an organization compete more control systems (production control, quality control, etc., the cost information system is important because monitors results of the other. Detailed analysis of costs, production cost calculation, quantification of losses, estimate the work efficiency provides a solid basis for financial control. Knowledge of the costs is a decisive factor in taking decisions and planning future activities. Managers are concerned about the costs that will appear in the future, their level underpinning the supply and production decisions as well as price policy. An important factor is the efficiency of cost information system in such a way that the information provided by it may be useful for decisions and planning of the work.

Unit Cost Analysis of PET-CT at an Apex Public Sector Health Care Institute in India.

Science.gov (United States)

Gajuryal, S H; Daga, A; Siddharth, V; Bal, C S; Satpathy, S

2017-01-01

PET/CT scan service is one of the capital intensive and revenue-generating centres of a tertiary care hospital. The cost associated with the provisioning of PET services is dependent upon the unit costs of the resources consumed. The study aims to determine the cost of providing PET/CT Scan services in a hospital. This descriptive and observational study was conducted in the Department of Nuclear Medicine at a tertiary apex teaching hospital in New Delhi, India in the year 2014-15. Traditional costing methodology was used for calculating the unit cost of PET/CT scan service. The cost was calculated under two heads that is capital and operating cost. Annualized cost of capital assets was calculated using methodology prescribed by WHO and operating costs was taken on an actual basis. Average number of PET/CT scan performed in a day is 30. The annual cost of providing PET/CT scan services was calculated to be 65,311,719 Indian Rupees (INR) (US$ 1,020,496), while the unit cost of PET scan was calculated to be 9625.92 INR (US$ 150). 3/4th cost was spent on machinery and equipment (75.3%) followed by healthcare personnel (11.37%), electricity (5%), consumables and supplies (4%) engineering maintenance (3.24%), building, furniture and HVAC capital cost (0.76%), and manifold cost (0.05%). Of the total cost, 76% was capital cost while the remaining was operating cost. Total cost for establishing PET/CT scan facility with cyclotron and chemistry module and PET/CT scan without cyclotron and chemistry module was calculated to be INR 610,873,517 (US$9944899) and 226,745,158 (US$3542893), respectively. (US$ 1=INR 64).

Governance Based on Cost Analysis (Unit Cost Analysis for Vocational Schools

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Chandra Situmeang

2018-02-01

Full Text Available This study aims to calculate unit cost to produce one middle-level vocational school graduate (in Indonesian terms known as "Sekolah Menengah Kejuruan” abbreviated as SMK. The calculation is required because operational grant funds (in Indonesian terms known as antuan Operasional Sekolah abbreviated as BOS are distributed so far to the same extent in all areas of Indonesia and for all majors. This is most likely less than optimal because in fact there are very basic characteristics differences including; Economic capacity of each region, the cost standard for each region, and the type of department in the school. Based on this, the researcher assumed that cost analysis should be done by considering these things as a basis to provide BOS funds tailored to specific characteristics. The data to be analyzed in this research is North Sumatra province data. This research is conducted in two stages, which in this report only completed the first phase which is a survey in North Sumatra region. Stages of survey to obtain data which then analyzed with related data such as community income, learning outcomes through the value of national examinations, tuition fee, and conditions of learning facilities. The research is funded by the ministries of research, technology and higher education through competing grant schemes for fiscal year 2017 and 2018. The result of correlation analysis between the variables shows that there is a strong relationship between the average income with average tuition paid by the community and between average tuition paid by the community with Quality Level of Education Facilities. The result of correlation analysis also shows a moderate relationship between the average tuition with learning outcomes measured through average national exam and relationship between quality level of education facilities with average national exam. While the relationship between average income with average national exam does not have a strong

THEORETICAL AND PRACTICAL CONSIDERATIONS REGARDING THE COST CALCULATION USING DIRECT COSTING

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Cristina Aurora, Bunea-Bontaş

2012-01-01

Full Text Available The definition of the cost of production as applied to inventories refers to the acquisition and production cost, and its determination involves many considerations. This article emphasizes a comparative approach of the calculation of production cost under direct costing and absorption costing, and examines the impact of using these calculation systems on the financial performance of the companies presented in the income statement.

Neuroscience Intermediate-Level Care Units Staffed by Intensivists: Clinical Outcomes and Cost Analysis.

Science.gov (United States)

Kyeremanteng, Kwadwo; Hendin, Ariel; Bhardwaj, Kalpana; Thavorn, Kednapa; Neilipovitz, Dave; Kubelik, Dalibour; D'Egidio, Gianni; Stotts, Grant; Rosenberg, Erin

2017-01-01

With an aging population and increasing numbers of intensive care unit admissions, novel ways of providing quality care at reduced cost are required. Closed neurointensive care units improve outcomes for patients with critical neurological conditions, including decreased mortality and length of stay (LOS). Small studies have demonstrated the safety of intermediate-level units for selected patient populations. However, few studies analyze both cost and safety outcomes of these units. This retrospective study assessed clinical and cost-related outcomes in an intermediate-level neurosciences acute care unit (NACU) before and after the addition of an intensivist to the unit's care team. Starting in October 2011, an intensivist-led model was adopted in a 16-bed NACU unit, including daytime coverage by a dedicated intensivist. Data were obtained from all patients admitted 1 year prior to and 2 years after this intervention. Primary outcomes were LOS and hospital costs. Safety outcomes included mortality and readmissions. Descriptive and analytic statistics were calculated. Individual and total patient costs were calculated based on per-day NACU and ward cost estimates and significance measured using bootstrapping. A total of 2931 patients were included over the study period. Patients were on average 59.5 years and 53% male. The most common reasons for admission were central nervous system (CNS) tumor (27.6%), ischemic stroke (27%), and subarachnoid hemorrhage (11%). Following the introduction of an intensivist, there was a significant reduction in NACU and hospital LOS, by 1 day and 3 days, respectively. There were no differences in readmissions or mortality. Adding an intensivist produced an individual cost savings of US$963 in NACU and US$2687 per patient total hospital stay. An intensivist-led model of intermediate-level neurointensive care staffed by intensivists is safe, decreases LOS, and produces cost savings in a system increasingly strained to provide quality

Cost calculator methods for estimating casework time in child welfare services: A promising approach for use in implementation of evidence-based practices and other service innovations.

Science.gov (United States)

Holmes, Lisa; Landsverk, John; Ward, Harriet; Rolls-Reutz, Jennifer; Saldana, Lisa; Wulczyn, Fred; Chamberlain, Patricia

2014-04-01

Estimating costs in child welfare services is critical as new service models are incorporated into routine practice. This paper describes a unit costing estimation system developed in England (cost calculator) together with a pilot test of its utility in the United States where unit costs are routinely available for health services but not for child welfare services. The cost calculator approach uses a unified conceptual model that focuses on eight core child welfare processes. Comparison of these core processes in England and in four counties in the United States suggests that the underlying child welfare processes generated from England were perceived as very similar by child welfare staff in California county systems with some exceptions in the review and legal processes. Overall, the adaptation of the cost calculator for use in the United States child welfare systems appears promising. The paper also compares the cost calculator approach to the workload approach widely used in the United States and concludes that there are distinct differences between the two approaches with some possible advantages to the use of the cost calculator approach, especially in the use of this method for estimating child welfare costs in relation to the incorporation of evidence-based interventions into routine practice.

Cost Calculation Model for Logistics Service Providers

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Zoltán Bokor

2012-11-01

Full Text Available The exact calculation of logistics costs has become a real challenge in logistics and supply chain management. It is essential to gain reliable and accurate costing information to attain efficient resource allocation within the logistics service provider companies. Traditional costing approaches, however, may not be sufficient to reach this aim in case of complex and heterogeneous logistics service structures. So this paper intends to explore the ways of improving the cost calculation regimes of logistics service providers and show how to adopt the multi-level full cost allocation technique in logistics practice. After determining the methodological framework, a sample cost calculation scheme is developed and tested by using estimated input data. Based on the theoretical findings and the experiences of the pilot project it can be concluded that the improved costing model contributes to making logistics costing more accurate and transparent. Moreover, the relations between costs and performances also become more visible, which enhances the effectiveness of logistics planning and controlling significantly

Expanding the usefulness of unit supply cost

International Nuclear Information System (INIS)

McKenzie, M.B.; Petr, K.

1992-01-01

Unit supply cost is a widely used tool in the energy business for providing a one number-unit cost description. For example, controllable costs such as finding costs, development costs and operating costs have traditionally been described in an average cost per unit of reserves format for the oil and gas industry, however using this approach on more specific applications is not always informative. Projects with widely varying controllable parameters can still yield the same unit cost, making comparisons difficult. The application of unit supply cost can be readily expanded by adding a new unit cost component termed cost of capital. This element introduces the impacts of timing and return on investment into the supply cost determination through discounting annual costs. The cost of capital component adds the ability to represent a project's unique characteristics, particularly reserves' depletion rate and the timing or phasing of development. Introducing the cost of capital element into the supply cost analysis provides additional information and improves the likelihood of drawing correct conclusions when comparing and ranking projects. 4 figs., 6 tabs

PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

OpenAIRE

Marian TAICU

2014-01-01

Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to me...

[Activity-based costing methodology to manage resources in intensive care units].

Science.gov (United States)

Alvear V, Sandra; Canteros G, Jorge; Jara M, Juan; Rodríguez C, Patricia

2013-11-01

An accurate estimation of resources use by individual patients is crucial in hospital management. To measure financial costs of health care actions in intensive care units of two public regional hospitals in Chile. Prospective follow up of 716 patients admitted to two intensive care units during 2011. The financial costs of health care activities was calculated using the Activity-Based Costing methodology. The main activities recorded were procedures and treatments, monitoring, response to patient needs, patient maintenance and coordination. Activity-Based Costs, including human resources and assorted indirect costs correspond to 81 to 88% of costs per disease in one hospital and 69 to 80% in the other. The costs associated to procedures and treatments are the most significant and are approximately $100,000 (Chilean pesos) per day of hospitalization. The second most significant cost corresponds to coordination activities, which fluctuates between $86,000 and 122,000 (Chilean pesos). There are significant differences in resources use between the two hospitals studied. Therefore cost estimation methodologies should be incorporated in the management of these clinical services.

PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

Directory of Open Access Journals (Sweden)

Marian ŢAICU

2014-11-01

Full Text Available Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to meet the information needs of management.

The calculation of costs of postal network and universal postal service based on standard and average cost principles

Directory of Open Access Journals (Sweden)

Blagojević Mladenka Z.

2017-01-01

Full Text Available The provision of universal postal service involves high costs for operator, especially in rural areas. The aim of this paper is to propose and test tool for managing the cost of providing universal postal service and maintaining the postal network in order to facilitate understanding of the problem in the sector. The proposed approach use standard prices and standard quantities (the redefined number of postal units, the number of employees, etc. as well as average costs for calculation of the costs of the universal postal service and postal network. The methodology provides the efficiency analysis, benchmarking and identification of causes of poor performance of management and resource allocation. It can be used for postal operators that do not have modern accounting systems.

COSTING OF QUALITY IN BUSINESS BASE UNIT SEVERAL PRODUCTIONS, CIENFUEGOS

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Gómez Alfonso, Elizabeth

2013-01-01

Full Text Available The calculation of quality costs as a component of the System of Quality Management, is a must for Cuban business managers, to provide a technique identified as an advanced instrument of management, which will lead to improved competitiveness and serve as an informative source. Identify and calculate the costs of quality, as well as propose measured plans, to promote a decrease in operating expenses, which can be used as a tool to improve processes. The Business Unit of Several Base Productions of Cienfuegos presents the fault to give way to Business Improvement and certification of its Quality Management System, according to the norm ISO 9001:2008 and the decree law 281, so that the objective research was to estimate the costs of quality processes in the company. To achieve this level were used empirical methods and techniques such as direct observation, document review and work in groups, which allowed to calculate the costs of quality in all processes. The results obtained are applicable to companies that operate in the Cuban economy and according to the Cuban economic model implemented from the year 2011.

Decommissioning Unit Cost Data

International Nuclear Information System (INIS)

Sanford, P. C.; Stevens, J. L.; Brandt, R.

2002-01-01

The Rocky Flats Closure Site (Site) is in the process of stabilizing residual nuclear materials, decommissioning nuclear facilities, and remediating environmental media. A number of contaminated facilities have been decommissioned, including one building, Building 779, that contained gloveboxes used for plutonium process development but did little actual plutonium processing. The actual costs incurred to decommission this facility formed much of the basis or standards used to estimate the decommissioning of the remaining plutonium-processing buildings. Recent decommissioning activities in the first actual production facility, Building 771, implemented a number of process and procedural improvements. These include methods for handling plutonium contaminated equipment, including size reduction, decontamination, and waste packaging, as well as management improvements to streamline planning and work control. These improvements resulted in a safer working environment and reduced project cost, as demonstrated in the overall project efficiency. The topic of this paper is the analysis of how this improved efficiency is reflected in recent unit costs for activities specific to the decommissioning of plutonium facilities. This analysis will allow the Site to quantify the impacts on future Rocky Flats decommissioning activities, and to develop data for planning and cost estimating the decommissioning of future facilities. The paper discusses the methods used to collect and arrange the project data from the individual work areas within Building 771. Regression and data correlation techniques were used to quantify values for different types of decommissioning activities. The discussion includes the approach to identify and allocate overall project support, waste management, and Site support costs based on the overall Site and project costs to provide a ''burdened'' unit cost. The paper ultimately provides a unit cost basis that can be used to support cost estimates for

Calculating utility prudency issue costs

International Nuclear Information System (INIS)

Nielsen, K.R.

1985-01-01

The nuclear industry, particularly utilities and their construction, engineering and vendor agents, is faced with a surging increase in prudency management audits. What started as primarily a nuclear project-oriented requirement has spread to encompass most significant utility capital construction projects. Such audits are often a precedent condition to commencement of rate hearings. The cost engineer, a primary major capital construction project participant, is required to develop or critique ''prudency issue'' costs as part of such audits. Although utility costs in the broadest sense are potentially at issue, this paper concentrates on the typical project/construction management costs. The costs of design, procurement and construction are all subject to the calculation process

Cost unit accounting based on a clinical pathway: a practical tool for DRG implementation.

Science.gov (United States)

Feyrer, R; Rösch, J; Weyand, M; Kunzmann, U

2005-10-01

Setting up a reliable cost unit accounting system in a hospital is a fundamental necessity for economic survival, given the current general conditions in the healthcare system. Definition of a suitable cost unit is a crucial factor for success. We present here the development and use of a clinical pathway as a cost unit as an alternative to the DRG. Elective coronary artery bypass grafting was selected as an example. Development of the clinical pathway was conducted according to a modular concept that mirrored all the treatment processes across various levels and modules. Using service records and analyses the process algorithms of the clinical pathway were developed and visualized with CorelTM iGrafix Process 2003. A detailed process cost record constituted the basis of the pathway costing, in which financial evaluation of the treatment processes was performed. The result of this study was a structured clinical pathway for coronary artery bypass grafting together with a cost calculation in the form of cost unit accounting. The use of a clinical pathway as a cost unit offers considerable advantages compared to the DRG or clinical case. The variance in the diagnoses and procedures within a pathway is minimal, so the consumption of resources is homogeneous. This leads to a considerable improvement in the value of cost unit accounting as a strategic control instrument in hospitals.

Fusion reactor design studies: standard unit costs and cost scaling rules

International Nuclear Information System (INIS)

Schulte, S.C.; Bickford, W.E.; Willingham, C.E.; Ghose, S.K.; Walker, M.G.

1979-09-01

This report establishes standard unit costs and scaling rules for estimating costs of material, equipment, land, and labor components used in magnetic confinement fusion reactor plant construction and operation. Use of the standard unit costs and scaling rules will add uniformity to cost estimates, and thus allow valid comparison of the economic characteristics of various reactor concepts

Unit cost of healthcare services at 200-bed public hospitals in Myanmar: what plays an important role of hospital budgeting?

Science.gov (United States)

Than, Thet Mon; Saw, Yu Mon; Khaing, Moe; Win, Ei Mon; Cho, Su Myat; Kariya, Tetsuyoshi; Yamamoto, Eiko; Hamajima, Nobuyuki

2017-09-19

Cost information is important for efficient allocation of healthcare expenditure, estimating future budget allocation, and setting user fees to start new financing systems. Myanmar is in political transition, and trying to achieve universal health coverage by 2030. This study assessed the unit cost of healthcare services at two public hospitals in the country from the provider perspective. The study also analyzed the cost structure of the hospitals to allocate and manage the budgets appropriately. A hospital-based cross-sectional study was conducted at 200-bed Magway Teaching Hospital (MTH) and Pyinmanar General Hospital (PMN GH), in Myanmar, for the financial year 2015-2016. The step-down costing method was applied to calculate unit cost per inpatient day and per outpatient visit. The costs were calculated by using Microsoft Excel 2010. The unit costs per inpatient day varied largely from unit to unit in both hospitals. At PMN GH, unit cost per inpatient day was 28,374 Kyats (27.60 USD) for pediatric unit and 1,961,806 Kyats (1908.37 USD) for ear, nose, and throat unit. At MTH, the unit costs per inpatient day were 19,704 Kyats (19.17 USD) for medicine unit and 168,835 Kyats (164.24 USD) for eye unit. The unit cost of outpatient visit was 14,882 Kyats (14.48 USD) at PMN GH, while 23,059 Kyats (22.43 USD) at MTH. Regarding cost structure, medicines and medical supplies was the largest component at MTH, and the equipment was the largest component at PMN GH. The surgery unit of MTH and the eye unit of PMN GH consumed most of the total cost of the hospitals. The unit costs were influenced by the utilization of hospital services by the patients, the efficiency of available resources, type of medical services provided, and medical practice of the physicians. The cost structures variation was also found between MTH and PMN GH. The findings provided the basic information regarding the healthcare cost of public hospitals which can apply the efficient utilization of the

Commerical electric power cost studies. Capital cost addendum multi-unit coal and nuclear stations

International Nuclear Information System (INIS)

1977-09-01

This report is the culmination of a study performed to develop designs and associated capital cost estimates for multi-unit nuclear and coal commercial electric power stations, and to determine the distribution of these costs among the individual units. This report addresses six different types of 2400 MWe (nominal) multi-unit stations as follows: Two Unit PWR Station-1139 MWe Each, Two Unit BWR Station-1190 MWe Each, Two Unit High Sulfur Coal-Fired Station-1232 MWe Each, Two Unit Low Sulfur Coal-Fired Station-1243 MWe Each, Three Unit High Sulfur Coal-Fired Station-794 MWe Each, Three Unit Low Sulfur Coal-Fired Station-801 MWe Each. Recent capital cost studies performed for ERDA/NRC of single unit nuclear and coal stations are used as the basis for developing the designs and costs of the multi-unit stations. This report includes the major study groundrules, a summary of single and multi-unit stations total base cost estimates, details of cost estimates at the three digit account level and plot plan drawings for each multi-unit station identified

Application of the discounted value flows method in production cost calculations for Czechoslovak nuclear power plants

International Nuclear Information System (INIS)

Majer, P.

1990-01-01

The fundamentals are outlined of the discounted value flows method, which is used in industrial countries for calculating the specific electricity production costs. Actual calculations were performed for the first two units of the Temelin nuclear power plant. All costs associated with the construction, operation and decommissioning of this nuclear power plant were taken into account. With a high degree of certainty, the specific production costs of the Temelin nuclear power plant will lie within the range of 0.32 to 0.36 CSK/kWh. Nearly all results of the sensitivity analysis performed for the possible changes in the input values fall within this range. An increase in the interest rate to above 8% is an exception; this, however, can be regarded as rather improbable on a long-term basis. Sensitivity analysis gave evidence that the results of the electricity production cost calculations for the Temelin nuclear power plant can be considered sufficiently stable. (Z.M.). 7 figs., 2 tabs., 14 refs

Cost analysis of Healthcare in a Private sector Neonatal Intensive Care Unit in India.

Science.gov (United States)

Karambelkar, Geeta; Malwade, Sudhir; Karambelkar, Rajendra

2016-09-08

To study the actual cost of care per patient in private-sector level IIIa Neonatal Intensive Care Unit (NICU). Prospective cost-analysis study. Cost incurred by the family on the treatment of baby, separately for every newborn for entire length of hospitalization, was calculated. 126 newborns were enrolled; High level of intervention was needed for 25.4% babies. The mean cost of care was US $ 90.7 per patient per day. Bulk of the cost of care was the hospital bill.

Calculation of freight externality costs for South Africa

Directory of Open Access Journals (Sweden)

Stefaan Swarts

2012-11-01

Full Text Available The purpose of this study is to quantify the marginal external costs associated with freight transport in South Africa. Six cost elements are included as externality cost items, namely, costs related to accidents, emissions, roadway land availability, policing, noise and congestion. Inputs in the calculations were a gravity-oriented freight flow model, a road transport cost model, actual transport costs for other modes, a warehousing cost survey, an inventory delay calculation and various national sources of information such as accident statistics and government budgets. Estimation techniques resulted in advances for externality cost measurement in South Africa. The quantification of the cost elements will be used to update the South African Freight Demand Model. The results show that the cost of transportation would have been 20% more if external factors were taken into account. The marginal rates of externalities can be used to develop scenarios based on alternative choices for South Africa's freight transport infrastructure configuration.

Low-cost inertial measurement unit.

Energy Technology Data Exchange (ETDEWEB)

Deyle, Travis Jay

2005-03-01

Sandia National Laboratories performs many expensive tests using inertial measurement units (IMUs)--systems that use accelerometers, gyroscopes, and other sensors to measure flight dynamics in three dimensions. For the purpose of this report, the metrics used to evaluate an IMU are cost, size, performance, resolution, upgradeability and testing. The cost of a precision IMU is very high and can cost hundreds of thousands of dollars. Thus the goals and results of this project are as follows: (1) Examine the data flow in an IMU and determine a generic IMU design. (2) Discuss a high cost IMU implementation and its theoretically achievable results. (3) Discuss design modifications that would save money for suited applications. (4) Design and implement a low cost IMU and discuss its theoretically achievable results. (5) Test the low cost IMU and compare theoretical results with empirical results. (6) Construct a more streamlined printed circuit board design reducing noise, increasing capabilities, and constructing a self-contained unit. Using these results, we can compare a high cost IMU versus a low cost IMU using the metrics from above. Further, we can examine and suggest situations where a low cost IMU could be used instead of a high cost IMU for saving cost, size, or both.

Hospital financing: calculating inpatient capital costs in Germany with a comparative view on operating costs and the English costing scheme.

Science.gov (United States)

Vogl, Matthias

2014-04-01

The paper analyzes the German inpatient capital costing scheme by assessing its cost module calculation. The costing scheme represents the first separated national calculation of performance-oriented capital cost lump sums per DRG. The three steps in the costing scheme are reviewed and assessed: (1) accrual of capital costs; (2) cost-center and cost category accounting; (3) data processing for capital cost modules. The assessment of each step is based on its level of transparency and efficiency. A comparative view on operating costing and the English costing scheme is given. Advantages of the scheme are low participation hurdles, low calculation effort for G-DRG calculation participants, highly differentiated cost-center/cost category separation, and advanced patient-based resource allocation. The exclusion of relevant capital costs, nontransparent resource allocation, and unclear capital cost modules, limit the managerial relevance and transparency of the capital costing scheme. The scheme generates the technical premises for a change from dual financing by insurances (operating costs) and state (capital costs) to a single financing source. The new capital costing scheme will intensify the discussion on how to solve the current investment backlog in Germany and can assist regulators in other countries with the introduction of accurate capital costing. Copyright © 2014 Elsevier Ireland Ltd. All rights reserved.

Cryptococcal Meningitis Treatment Strategies Affected by the Explosive Cost of Flucytosine in the United States: A Cost-effectiveness Analysis.

Science.gov (United States)

Merry, Matthew; Boulware, David R

2016-06-15

In the United States, cryptococcal meningitis causes approximately 3400 hospitalizations and approximately 330 deaths annually. The US guidelines recommend treatment with amphotericin B plus flucytosine for at least 2 weeks, followed by fluconazole for a minimum of 8 weeks. Due to generic drug manufacturer monopolization, flucytosine currently costs approximately $2000 per day in the United States, with a 2-week flucytosine treatment course costing approximately $28 000. The daily flucytosine treatment cost in the United Kingdom is approximately $22. Cost-effectiveness analysis was performed to determine the value of flucytosine relative to alternative regimens. We estimated the incremental cost-effectiveness ratio (ICER) of 3 cryptococcal induction regimens: (1) amphotericin B deoxycholate for 4 weeks; (2) amphotericin and flucytosine (100 mg/kg/day) for 2 weeks; and (3) amphotericin and fluconazole (800 mg/day) for 2 weeks. Costs of care were calculated using 2015 US prices and the medication costs. Survival estimates were derived from a randomized trial and scaled relative to published US survival data. Cost estimates were $83 227 for amphotericin monotherapy, $75 121 for amphotericin plus flucytosine, and $44 605 for amphotericin plus fluconazole. The ICER of amphotericin plus flucytosine was $23 842 per quality-adjusted life-year. Flucytosine is currently cost-effective in the United States despite a dramatic increase in price in recent years. Combination therapy with amphotericin and flucytosine is the most attractive treatment strategy for cryptococcal meningitis, though the rising price may be creating access issues that will exacerbate if the trend of profiteering continues. © The Author 2016. Published by Oxford University Press for the Infectious Diseases Society of America. All rights reserved. For permissions, e-mail journals.permissions@oup.com.

Calculation of coal power plant cost on agricultural and material building impact of emission

International Nuclear Information System (INIS)

Mochamad Nasrullah; Wiku Lulus Widodo

2016-01-01

Calculation for externally cost of Coal Power Plant (CPP) is very important. This paper is focus on CPP appear SO 2 impact on agricultural plant and material building. AGRIMAT'S model from International Atomic Energy Agency is model one be used to account environmental damage for air impact because SO 2 emission. Analysis method use Impact Pathways Assessment: Determining characteristic source, Exposure Response Functions (ERF), Impacts and Damage Costs, and Monetary Unit Cost. Result for calculate shows that SO 2 that issued CPP, if value of SO 2 is 19,3 μg/m3, damage cost begins valuably positive. It shows that the land around CPP has decrease prosperity, and it will disadvantage for agricultural plant. On material building, SO 2 resulting damage cost. The increase humidity price therefore damage cost on material building will increase cost. But if concentration SO 2 increase therefore damage cost that is appear on material building decrease. Expected this result can added with external cost on health impact of CPP. External cost was done at developed countries. If it is done at Indonesia, therefore generation cost with fossil as more expensive and will get implication on issue cut back gases greenhouse. On the other side, renewable energy and also alternative energy as nuclear have opportunity at national energy mix system. (author)

Evaluation of proposed casemix criteria as a basis for costing patients in the adult general intensive care unit.

Science.gov (United States)

Stevens, V G; Hibbert, C L; Edbrooke, D L

1998-10-01

This study analyses the relationship between the actual patient-related costs of care calculated for 145 patients admitted sequentially to an adult general intensive care unit and a number of factors obtained from a previously described consensus of opinion study. The factors identified in the study were suggested as potential descriptors for the casemix in an intensive care unit that could be used to predict the costs of care. Significant correlations between the costs of care and severity of illness, workload and length of stay were found but these failed to predict the costs of care with sufficient accuracy to be used in isolation to define isoresource groups in the intensive care unit. No associations between intensive care unit mortality, reason for admission and intensive and unit treatments and costs of care were found. Based on these results, it seems that casemix descriptors and isoresource groups for the intensive care unit that would allow costs to be predicted cannot be defined in terms of single factors.

H2POWER: Development of a methodology to calculate life cycle cost of small and medium-scale hydrogen systems

International Nuclear Information System (INIS)

Verduzco, Laura E.; Duffey, Michael R.; Deason, Jonathan P.

2007-01-01

At this time, hydrogen-based power plants and large hydrogen production facilities are capital intensive and unable to compete financially against hydrocarbon-based energy production facilities. An option to overcome this problem and foster the introduction of hydrogen technology is to introduce small and medium-scale applications such as residential and community hydrogen refueling units. Such units could potentially be used to generate both electricity and heat for the home, as well as hydrogen fuel for the automobile. Cost modeling for the integration of these three forms of energy presents several methodological challenges. This is particularly true since the technology is still in the development phase and both the financial and the environmental cost must be calculated using mainly secondary sources. In order to address these issues and aid in the design of small and medium-scale hydrogen systems, this study presents a computer model to calculate financial and environmental costs of this technology using different hydrogen pathways. The model can design and compare hydrogen refueling units against hydrocarbon-based technologies, including the 'gap' between financial and economic costs. Using the methodology, various penalties and incentives that can foster the introduction of hydrogen-based technologies can be added to the analysis to study their impact on financial cost

[Calculation of workers' health care costs].

Science.gov (United States)

Rydlewska-Liszkowska, Izabela

2006-01-01

In different health care systems, there are different schemes of organization and principles of financing activities aimed at ensuring the working population health and safety. Regardless of the scheme and the range of health care provided, economists strive for rationalization of costs (including their reduction). This applies to both employers who include workers' health care costs into indirect costs of the market product manufacture and health care institutions, which provide health care services. In practice, new methods of setting costs of workers' health care facilitate regular cost control, acquisition of detailed information about costs, and better adjustment of information to planning and control needs in individual health care institutions. For economic institutions and institutions specialized in workers' health care, a traditional cost-effect calculation focused on setting costs of individual products (services) is useful only if costs are relatively low and the output of simple products is not very high. But when products form aggregates of numerous actions like those involved in occupational medicine services, the method of activity based costing (ABC), representing the process approach, is much more useful. According to this approach costs are attributed to the product according to resources used during different activities involved in its production. The calculation of costs proceeds through allocation of all direct costs for specific processes in a given institution. Indirect costs are settled on the basis of resources used during the implementation of individual tasks involved in the process of making a new product. In this method, so called map of processes/actions consisted in the manufactured product and their interrelations are of particular importance. Advancements in the cost-effect for the management of health care institutions depend on their managerial needs. Current trends in this regard primarily depend on treating all cost reference

Hydrogen Station Cost Estimates: Comparing Hydrogen Station Cost Calculator Results with other Recent Estimates

Energy Technology Data Exchange (ETDEWEB)

Melaina, M. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Penev, M. [National Renewable Energy Lab. (NREL), Golden, CO (United States)

2013-09-01

This report compares hydrogen station cost estimates conveyed by expert stakeholders through the Hydrogen Station Cost Calculation (HSCC) to a select number of other cost estimates. These other cost estimates include projections based upon cost models and costs associated with recently funded stations.

PACTOLUS, Nuclear Power Plant Cost and Economics by Discounted Cash Flow Method. CLOTHO, Mass Flow Data Calculation for Program PACTOLUS

International Nuclear Information System (INIS)

Haffner, D.R.

1976-01-01

1 - Description of problem or function: PACTOLUS is a code for computing nuclear power costs using the discounted cash flow method. The cash flows are generated from input unit costs, time schedules and burnup data. CLOTHO calculates and communicates to PACTOLUS mass flow data to match a specified load factor history. 2 - Method of solution: Plant lifetime power costs are calculated using the discounted cash flow method. 3 - Restrictions on the complexity of the problem - Maxima of: 40 annual time periods into which all costs and mass flows are accumulated, 20 isotopic mass flows charged into and discharged from the reactor model

Nuclear power and global warming: a first cost-benefit calculation

International Nuclear Information System (INIS)

Hope, C.

1994-01-01

This paper investigates the costs and benefits of a modest nuclear power programme in the European Union to combat the threat of global warming. The nuclear programme is found to bring a double benefit. The first and more obvious benefit is that the economic impacts of global warming are reduced. The second benefit is counter-intuitive; most people would expect it to be a cost. It comes from the stimulus to the economy from the construction of the nuclear plant, which, with the recycling of carbon tax revenues, offsets its construction and operating costs, and may even cause consumers' expenditure to rise. Calculations in this paper show that over the period to 2100 the mean net present value of the first benefit is 6 billion European Currency Units (ECU; 1 ECU is about Dollars 1), while the second benefit has a mean net present value of 159 billion ECU. However both benefits, particularly the second, are still very uncertain, to the extent that even their sign is not yet definitely established. (author)

Fundamentals for cost calculations of X-ray equipment

International Nuclear Information System (INIS)

Bossard, F.

1985-01-01

Economic implications of running an X-ray departement in Switzerland will be illustrated by comparing operating costs of private radiological institutes with and without CT to the operating costs of large radiological departments in hospitals with and without CT and to the operating costs of simple X-ray equipment in general practicioners' offices. - These costs calculations form the basis for cost-benefit analyses. (orig.) [de

Calculating the marginal costs of a district-heating utility

International Nuclear Information System (INIS)

Sjoedin, Joergen; Henning, Dag

2004-01-01

District heating plays an important role in the Swedish heat-market. At the same time, the price of district heating varies considerably among different district-heating utilities. A case study is performed here in which a Swedish utility is analysed using three different methods for calculating the marginal costs of heat supply: a manual spreadsheet method, an optimising linear-programming model, and a least-cost dispatch simulation model. Calculated marginal-costs, obtained with the three methods, turn out to be similar. The calculated marginal-costs are also compared to the actual heat tariff in use by the utility. Using prices based on marginal costs should be able to bring about an efficient resource-allocation. It is found that the fixed rate the utility uses today should be replaced by a time-of-use rate, which would give a more accurate signal for customers to change their heat consumptions. (Author)

Cost Analysis of MRI Services in Iran: An Application of Activity Based Costing Technique

International Nuclear Information System (INIS)

Bayati, Mohsen; Mahboub Ahari, Alireza; Badakhshan, Abbas; Gholipour, Mahin; Joulaei, Hassan

2015-01-01

Considerable development of MRI technology in diagnostic imaging, high cost of MRI technology and controversial issues concerning official charges (tariffs) have been the main motivations to define and implement this study. The present study aimed to calculate the unit-cost of MRI services using activity-based costing (ABC) as a modern cost accounting system and to fairly compare calculated unit-costs with official charges (tariffs). We included both direct and indirect costs of MRI services delivered in fiscal year 2011 in Shiraz Shahid Faghihi hospital. Direct allocation method was used for distribution of overhead costs. We used micro-costing approach to calculate unit-cost of all different MRI services. Clinical cost data were retrieved from the hospital registering system. Straight-line method was used for depreciation cost estimation. To cope with uncertainty and to increase the robustness of study results, unit costs of 33 MRI services was calculated in terms of two scenarios. Total annual cost of MRI activity center (AC) was calculated at USD 400,746 and USD 532,104 based on first and second scenarios, respectively. Ten percent of the total cost was allocated from supportive departments. The annual variable costs of MRI center were calculated at USD 295,904. Capital costs measured at USD 104,842 and USD 236, 200 resulted from the first and second scenario, respectively. Existing tariffs for more than half of MRI services were above the calculated costs. As a public hospital, there are considerable limitations in both financial and administrative databases of Shahid Faghihi hospital. Labor cost has the greatest share of total annual cost of Shahid Faghihi hospital. The gap between unit costs and tariffs implies that the claim for extra budget from health providers may not be relevant for all services delivered by the studied MRI center. With some adjustments, ABC could be implemented in MRI centers. With the settlement of a reliable cost accounting system

Cost Analysis of MRI Services in Iran: An Application of Activity Based Costing Technique.

Science.gov (United States)

Bayati, Mohsen; Mahboub Ahari, Alireza; Badakhshan, Abbas; Gholipour, Mahin; Joulaei, Hassan

2015-10-01

Considerable development of MRI technology in diagnostic imaging, high cost of MRI technology and controversial issues concerning official charges (tariffs) have been the main motivations to define and implement this study. The present study aimed to calculate the unit-cost of MRI services using activity-based costing (ABC) as a modern cost accounting system and to fairly compare calculated unit-costs with official charges (tariffs). We included both direct and indirect costs of MRI services delivered in fiscal year 2011 in Shiraz Shahid Faghihi hospital. Direct allocation method was used for distribution of overhead costs. We used micro-costing approach to calculate unit-cost of all different MRI services. Clinical cost data were retrieved from the hospital registering system. Straight-line method was used for depreciation cost estimation. To cope with uncertainty and to increase the robustness of study results, unit costs of 33 MRI services was calculated in terms of two scenarios. Total annual cost of MRI activity center (AC) was calculated at USD 400,746 and USD 532,104 based on first and second scenarios, respectively. Ten percent of the total cost was allocated from supportive departments. The annual variable costs of MRI center were calculated at USD 295,904. Capital costs measured at USD 104,842 and USD 236, 200 resulted from the first and second scenario, respectively. Existing tariffs for more than half of MRI services were above the calculated costs. As a public hospital, there are considerable limitations in both financial and administrative databases of Shahid Faghihi hospital. Labor cost has the greatest share of total annual cost of Shahid Faghihi hospital. The gap between unit costs and tariffs implies that the claim for extra budget from health providers may not be relevant for all services delivered by the studied MRI center. With some adjustments, ABC could be implemented in MRI centers. With the settlement of a reliable cost accounting system

48 CFR 1830.7002-2 - Cost of money calculations.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Cost of money calculations. 1830.7002-2 Section 1830.7002-2 Federal Acquisition Regulations System NATIONAL AERONAUTICS AND SPACE... Employed for Facilities in Use and For Facilities Under Construction 1830.7002-2 Cost of money calculations...

[Cost of intensive care in a German hospital: cost-unit accounting based on the InEK matrix].

Science.gov (United States)

Martin, J; Neurohr, C; Bauer, M; Weiss, M; Schleppers, A

2008-05-01

The aim of this study was to determine the actual cost per intensive care unit (ICU) day in Germany based on routine data from an electronic patient data management system as well as analysis of cost-driving factors. A differentiation between days with and without mechanical ventilation was performed. On the ICU of a German focused-care hospital (896 beds, 12 anesthesiology ICU beds), cost per treatment day was calculated with or without mechanical ventilation from the perspective of the hospital. Costs were derived retrospectively with respect to the period between January and October 2006 by cost-unit accounting based on routine data collected from the ICU patients. Patients with a length of stay of at least 2 days on the ICU were included. Demographic, clinical and economical data were analyzed for patient characterization. Data of 407 patients (217 male and 190 female) were included in the analysis, of which 159 patients (100 male, 59 female) were completely or partially mechanically ventilated. The mean simplified acute physiology (SAPS) II score at the onset of ICU stay was 28.2. Average cost per ICU day was 1,265 EUR and costs for ICU days with and without mechanical ventilation amounted to 1,426 EUR and 1,145 EUR, respectively. Personnel costs (50%) showed the largest cost share followed by drugs plus medicinal products (18%) and infrastructure (16%). For the first time, a cost analysis of intensive care in Germany was performed with routine data based on the matrix of the institute for reimbursement in hospitals (InEK). The results revealed a higher resource use on the ICU than previously expected. The large share of personnel costs on the ICU was evident but is comparable to other medical departments in the hospital. The need for mechanical ventilation increases the daily costs of resources by approximately 25%.

Formation of decontamination cost calculation model for severe accident consequence assessment

International Nuclear Information System (INIS)

Silva, Kampanart; Promping, Jiraporn; Okamoto, Koji; Ishiwatari, Yuki

2014-01-01

In previous studies, the authors developed an index “cost per severe accident” to perform a severe accident consequence assessment that can cover various kinds of accident consequences, namely health effects, economic, social and environmental impacts. Though decontamination cost was identified as a major component, it was taken into account using simple and conservative assumptions, which make it difficult to have further discussions. The decontamination cost calculation model was therefore reconsidered. 99 parameters were selected to take into account all decontamination-related issues, and the decontamination cost calculation model was formed. The distributions of all parameters were determined. A sensitivity analysis using the Morris method was performed in order to identify important parameters that have large influence on the cost per severe accident and large extent of interactions with other parameters. We identified 25 important parameters, and fixed most negligible parameters to the median of their distributions to form a simplified decontamination cost calculation model. Calculations of cost per severe accident with the full model (all parameters distributed), and with the simplified model were performed and compared. The differences of the cost per severe accident and its components were not significant, which ensure the validity of the simplified model. The simplified model is used to perform a full scope calculation of the cost per severe accident and compared with the previous study. The decontamination cost increased its importance significantly. (author)

An Analysis of Unit Costs at a Consolidated Supply Depot

Science.gov (United States)

1990-12-01

Not-For-Profit Setting,"The Accounting Review,July 1990. Horngren , C. T., Cost Accountinq:A Managerial Emphasis,3rd ed, Prentice-Hall Inc.,1972...sector has used concepts of unit costs for 4 decades. Any managerial or cost accounting text discusses in some length unit costs . For Defense contractors...the Cost Accounting Standards Board (CASB) provides guidance for contract costs . Unit costs include direct, indirect, and general and administrative

Billing and insurance-related administrative costs in United States' health care: synthesis of micro-costing evidence.

Science.gov (United States)

Jiwani, Aliya; Himmelstein, David; Woolhandler, Steffie; Kahn, James G

2014-11-13

The United States' multiple-payer health care system requires substantial effort and costs for administration, with billing and insurance-related (BIR) activities comprising a large but incompletely characterized proportion. A number of studies have quantified BIR costs for specific health care sectors, using micro-costing techniques. However, variation in the types of payers, providers, and BIR activities across studies complicates estimation of system-wide costs. Using a consistent and comprehensive definition of BIR (including both public and private payers, all providers, and all types of BIR activities), we synthesized and updated available micro-costing evidence in order to estimate total and added BIR costs for the U.S. health care system in 2012. We reviewed BIR micro-costing studies across healthcare sectors. For physician practices, hospitals, and insurers, we estimated the % BIR using existing research and publicly reported data, re-calculated to a standard and comprehensive definition of BIR where necessary. We found no data on % BIR in other health services or supplies settings, so extrapolated from known sectors. We calculated total BIR costs in each sector as the product of 2012 U.S. national health expenditures and the percentage of revenue used for BIR. We estimated "added" BIR costs by comparing total BIR costs in each sector to those observed in existing, simplified financing systems (Canada's single payer system for providers, and U.S. Medicare for insurers). Due to uncertainty in inputs, we performed sensitivity analyses. BIR costs in the U.S. health care system totaled approximately $471 ($330 - $597) billion in 2012. This includes $70 ($54 - $76) billion in physician practices, $74 ($58 - $94) billion in hospitals, an estimated $94 ($47 - $141) billion in settings providing other health services and supplies, $198 ($154 - $233) billion in private insurers, and $35 ($17 - $52) billion in public insurers. Compared to simplified financing, $375

Low cost balancing unit design

Science.gov (United States)

Golembiovsky, Matej; Dedek, Jan; Slanina, Zdenek

2017-06-01

This article deals with the design of a low-cost balancing system which consist of battery balancing units, accumulator pack units and coordinator unit with interface for higher level of battery management system. This solution allows decentralized mode of operation and the aim of this work is implementation of controlling and diagnostic mechanism into an electric scooter project realized at Technical university of Ostrava. In todays world which now fully enjoys the prime of electromobility, off-grid battery systems and other, it is important to seek the optimal balance between functionality and the economy side of BMS that being electronics which deals with secondary cells of batery packs. There were numerous sophisticated, but not too practical BMS models in the past, such as centralized system or standalone balance modules of individual cells. This article aims at development of standalone balance modules which are able to communicate with the coordinator, adjust their parameters and ensure their cells safety in case of a communication failure. With the current worldwide cutting cost trend in mind, the emphasis was put on the lowest price possible for individual component. The article is divided into two major categories, the first one being desing of power electronics with emphasis on quality, safety (cooling) and also cost. The second part describes development of a communication interface with reliability and cost in mind. The article contains numerous graphs from practical measurements. The outcome of the work and its possible future is defined in the conclusion.

Cost and usage patterns of antibiotics in a tertiary care neurosurgical unit

Directory of Open Access Journals (Sweden)

Manish Singh Sharma

2012-01-01

Full Text Available Objectives: The routine use of prophylactic antibiotics in neurosurgery has been shown to significantly reduce surgical site infection rates. The documentation of non-surgical site, nosocomial infections in neurosurgical patients remains limited, despite this being a stimulus for prolific antibiotic usage. The actual quantum of antibiotic use in neurosurgery and its role in infection control remain both undocumented and controversial. The authors address this issue with a cost-effectiveness study using historical controls. Materials and Methods: Bacteriologically positive body fluid samples were used to quantify infection rates in the year 2006 and compared with those in the year 1997. Itemized drug lists obtained from dedicated neurosurgical intensive care units and wards were used to quantify antibiotic usage and calculate their costs. Results were compared using both historical and internal controls. The monetary conversion factor used was INR 40=US$1. Results: A total of 3114 consecutive elective and emergency neurosurgical procedures were performed during the study period. 329 patients (10.6% were recorded to have bacteriologically positive body fluid samples, and 100,250 units of antibiotics were consumed costing Rs. 14,378,227.5 ($359,455.7. On an average, an operated patient received 32.2 units of antibiotics valued at Rs. 4,617 ($115.4. The crude infection rates were recorded to have reduced significantly in comparison to 1997, but did not differ between mirror intra-departmental units with significantly different antibiotic usage. Conclusions: Antibiotics accounted for 31% of the per capita cost of consumables for performing a craniotomy in the year 2006. This estimate should be factored into projecting future package costs.

48 CFR 1845.7101-3 - Unit acquisition cost.

Science.gov (United States)

2010-10-01

... production inventory and include programmed extra units to cover replacement during the fabrication process... ADMINISTRATION CONTRACT MANAGEMENT GOVERNMENT PROPERTY Forms Preparation 1845.7101-3 Unit acquisition cost. (a... production costs (for assets produced or constructed). (5) Engineering, architectural, and other outside...

Deterministic Assessment of Future Costs for Dismantling (FA)

Energy Technology Data Exchange (ETDEWEB)

Vasko, Marek [DECOM, Trnava (Slovakia)

2012-11-01

The main objective of the report is to provide an re-evaluation of cost calculations by OMEGA code for the Intermediate Storage for Spent Fuel in Studsvik (FA facility) using up-to-date Swedish labour cost unit factors and available up-to-date Swedish (or international) cost unit factors for consumables, materials and substances. Furthermore, evolution of other OMEGA database parameters concerning cost calculations e.g. manpower unit factors and workgroups parameters are taken into account. This report follows up former project which introduced tentative calculations of main decommissioning parameters such as costs, manpower and exposure of personnel for activities of older nuclear facility decommissioning in Sweden represented by FA Facility in Studsvik by means of calculation code OMEGA. The project demonstrated an implementation of advanced costing methodology based on PSL structure format to achieve transparent, traceable and comparable estimates even for older nuclear facilities like FA Facility in Studsvik. This former project used Slovak origin labour costs unit factors and other cost unit factors. After successful completion of this project, there was an intent of SSM to reevaluate calculations using an up-to-date Swedish labour cost data and also available Swedish consumables and materials cost data if available. Within this report re-calculations of main decommissioning parameters using available Swedish data are presented in structure according to Proposed Standardized List of Items for Costing Purposes. Calculations are made for decommissioning scenario with post-dismantling decontamination and steel radwaste melting technologies available at the site. All parameters are documented and summed up in both table and graphic forms in text and Annexes. Further, comparison of calculated results with previous calculations together with discussion is provided.

Deterministic Assessment of Future Costs for Dismantling (FA)

International Nuclear Information System (INIS)

Vasko, Marek

2012-03-01

The main objective of the report is to provide an re-evaluation of cost calculations by OMEGA code for the Intermediate Storage for Spent Fuel in Studsvik (FA facility) using up-to-date Swedish labour cost unit factors and available up-to-date Swedish (or international) cost unit factors for consumables, materials and substances. Furthermore, evolution of other OMEGA database parameters concerning cost calculations e.g. manpower unit factors and workgroups parameters are taken into account. This report follows up former project which introduced tentative calculations of main decommissioning parameters such as costs, manpower and exposure of personnel for activities of older nuclear facility decommissioning in Sweden represented by FA Facility in Studsvik by means of calculation code OMEGA. The project demonstrated an implementation of advanced costing methodology based on PSL structure format to achieve transparent, traceable and comparable estimates even for older nuclear facilities like FA Facility in Studsvik. This former project used Slovak origin labour costs unit factors and other cost unit factors. After successful completion of this project, there was an intent of SSM to reevaluate calculations using an up-to-date Swedish labour cost data and also available Swedish consumables and materials cost data if available. Within this report re-calculations of main decommissioning parameters using available Swedish data are presented in structure according to Proposed Standardized List of Items for Costing Purposes. Calculations are made for decommissioning scenario with post-dismantling decontamination and steel radwaste melting technologies available at the site. All parameters are documented and summed up in both table and graphic forms in text and Annexes. Further, comparison of calculated results with previous calculations together with discussion is provided

A practical approach for calculating reliable cost estimates from observational data: application to cost analyses in maternal and child health.

Science.gov (United States)

Salemi, Jason L; Comins, Meg M; Chandler, Kristen; Mogos, Mulubrhan F; Salihu, Hamisu M

2013-08-01

Comparative effectiveness research (CER) and cost-effectiveness analysis are valuable tools for informing health policy and clinical care decisions. Despite the increased availability of rich observational databases with economic measures, few researchers have the skills needed to conduct valid and reliable cost analyses for CER. The objectives of this paper are to (i) describe a practical approach for calculating cost estimates from hospital charges in discharge data using publicly available hospital cost reports, and (ii) assess the impact of using different methods for cost estimation in maternal and child health (MCH) studies by conducting economic analyses on gestational diabetes (GDM) and pre-pregnancy overweight/obesity. In Florida, we have constructed a clinically enhanced, longitudinal, encounter-level MCH database covering over 2.3 million infants (and their mothers) born alive from 1998 to 2009. Using this as a template, we describe a detailed methodology to use publicly available data to calculate hospital-wide and department-specific cost-to-charge ratios (CCRs), link them to the master database, and convert reported hospital charges to refined cost estimates. We then conduct an economic analysis as a case study on women by GDM and pre-pregnancy body mass index (BMI) status to compare the impact of using different methods on cost estimation. Over 60 % of inpatient charges for birth hospitalizations came from the nursery/labor/delivery units, which have very different cost-to-charge markups (CCR = 0.70) than the commonly substituted hospital average (CCR = 0.29). Using estimated mean, per-person maternal hospitalization costs for women with GDM as an example, unadjusted charges ($US14,696) grossly overestimated actual cost, compared with hospital-wide ($US3,498) and department-level ($US4,986) CCR adjustments. However, the refined cost estimation method, although more accurate, did not alter our conclusions that infant/maternal hospitalization costs

Improvement of Cost Calculation in Constructions – Application of the Standard Cost Method

Directory of Open Access Journals (Sweden)

Adela Breuer

2010-12-01

Full Text Available Grace to the analysis of several commercial companies effectively performed “on the field”, we could remark the necessity to change the method of cost calculation, our motivation being related to the simplification of calculations and the reduction of the labour volume, but especially the necessity to know in due time the deviations occurred as well as the causes having led to their apparition. The importance of knowing the deviations in due time results from the very basic characteristics of the constructions execution, i.e. the performance of works during several budgetary years, which leads to the modifications of prices and materials, the introduction of new technologies, and to the performance of open air activities, making the execution of constructions works be influenced by the atmospheric condition. But the most important aspect of knowing the deviations is the correct determination of expenses and their inscribing in the corresponding period, in view of determining the result of the budgetary year. Our proposal for the enhancement of the method of cost calculation in constructions is the application of the standard cost method in the variant “single standard cost”.

Users enlist consultants to calculate costs, savings

Energy Technology Data Exchange (ETDEWEB)

1982-05-24

Consultants who calculate payback provide expertise and a second opinion to back up energy managers' proposals. They can lower the costs of an energy-management investment by making complex comparisons of systems and recommending the best system for a specific application. Examples of payback calculations include simple payback for a school system, a university, and a Disneyland hotel, as well as internal rate of return for a corporate office building and a chain of clothing stores. (DCK)

The cost of nuclear electricity: economic values and political calculations

International Nuclear Information System (INIS)

Stauffer, T.

1985-01-01

The subject is covered in sections: introduction (monetary inflation; US-style rate-base formula; cost escalation); electricity generation costs (rate-base calculation formula; regulatory versus economic costs; inflationary case; cost-of-service rates versus inflation; first year electricity costs); rate shock (A. comparison with oil; B. nuclear case; C. comparison with coal/nuclear system; vintaged electricity costs versus growth and inflation); conclusions. (U.K.)

Cost-Benefit Analysis of Telemedicine Systems/Units in Greek Remote Areas.

Science.gov (United States)

Kouskoukis, Marios-Nikolaos; Botsaris, Charalambos

2017-06-01

Telemedicine units and information technology systems provide special healthcare services to remote populations using telecommunication technology, in order to reduce or even remove the usual and typical face-to-face contact between doctor and patient. This innovative approach to medical care delivery has been expanding for several years and currently covers various medical specialties. To facilitate installation of telemedicine systems/units in Greek remote areas, this article presents results of a cost-benefit analysis for two Greek islands, Patmos and Leros, using specific economic criteria. Net present value (NPV), internal rate of return (IRR), and payback period were calculated, in order to monetize the economic benefits and the costs savings, estimate the depreciation of each project, and highlight the social benefits. Costs were reduced (through saved air medical transportations) by €19,005 for Patmos and €78,225 for Leros each year. NPV and IRR were positive; NPV was €29,608 for Patmos and €293,245 for Leros, and IRR was 21.5% for Patmos and 140.5% for Leros. Each project depreciated faster than the 5-year life-cycle period, and specifically in 3.13 years for Patmos and in 0.70 years for Leros. The establishment of telemedicine systems/units in Patmos and Leros was evaluated and assessed positively, with large savings, economical and social, gained by reducing or even removing the face-to-face contact between doctor and patient. Telemedicine systems/units seem to be a promising solution, especially in Greece, where the problem of primary healthcare services in remote/inaccessible areas is of great concern.

Unit costs in international economic evaluations: resource costing of the Schizophrenia Outpatient Health Outcomes Study.

Science.gov (United States)

Urdahl, H; Knapp, M; Edgell, E T; Ghandi, G; Haro, J M

2003-01-01

We present unit costs corresponding to resource information collected in the Schizophrenia Outpatient Health Outcomes (SOHO) Study. The SOHO study is a 3-year, prospective, observational study of health outcomes associated with antipsychotic treatment in out-patients treated for schizophrenia. The study is being conducted across 10 European countries (Denmark, France, Germany, Greece, Ireland, Italy, the Netherlands, Portugal, Spain and the UK) and includes over 10,800 patients and over 1000 investigators. To identify the best available unit costs of hospital admissions, day care and psychiatrist out-patient visits, a tariff-based approach was used. Unit costs were obtained for nine of the 10 countries and were adjusted to 2000 price levels by consumer price indices and converted to US dollars using purchasing power parity rates (and on to Euro). The paper illustrates the need to balance the search for sound unit costs with pragmatic solutions in the costing of international economic evaluations.

19 CFR 351.407 - Calculation of constructed value and cost of production.

Science.gov (United States)

2010-04-01

... ANTIDUMPING AND COUNTERVAILING DUTIES Calculation of Export Price, Constructed Export Price, Fair Value, and Normal Value § 351.407 Calculation of constructed value and cost of production. (a) Introduction. This... 19 Customs Duties 3 2010-04-01 2010-04-01 false Calculation of constructed value and cost of...

Benefit/cost analysis of plutonium recycle options in the United States

International Nuclear Information System (INIS)

Lowenberg, H.; Burnham, J.B.; Fisher, F.; Ray, W.H.

1977-01-01

Predictable effects of the recycle of plutonium and uranium recovered from spent LWR fuels were assessed in a final environmental statement (GESMO). Five alternative dispositions of LWR-produced plutonium ranging from prompt recycle of recovered plutonium and uranium to no recovery and no recycle are compared. The assessments consider cumulative effects for the period 1975 through 2000, and are centered on a conservative low growth rate resulting in about 500 LWR's in the U.S. in 2000. A more optimistic growth projection resulting in about 800 LWR's in 2000 is also analyzed in order to assess the effects of industry size upon the impacts. Demands for fuel cycle services were calculated with an ERDA program, NUFUEL, which was modified to include penalties for 236 U and 242 Pu. Unit cost data, including a simulation of market place reaction to supply-demand functions for uranium costs, were combined with the NUFUEL demand data in an economics code, NUCOST. Environmental impacts were also based upon NUFUEL demand data and were developed using a model plant industry concept. Using the most likely unit costs with a 10% discount rate, present worth incentives for prompt recycle over no recycle of $3.2 billion for the lower growth and about $6 billion for the higher growth were indicated. Present worth costs of delays in recycle of up to 5 years were less than $1 billion. Sensitivity of the economic assessments to unit cost variations and discount rates were also evaluated. Environmental impacts other than radiological were lowest for prompt Pu recycle and highest for no recycle. Radiological impacts for the total world wide total body exposure from U.S. industry for the 26 year period were estimated to be: - No recycle-8.2 million person-rem; U only recycle-9.5 million person-rem; Pu and U recycle-8.8 million person-rem. Comparison of the decreased radiological impact of the no recycle option with its increased costs relative to prompt plutonium recycle resulted in a

Forest management units through cost

Directory of Open Access Journals (Sweden)

Cristina Tenovici

2010-12-01

Full Text Available Costs minimizing and profit maximizing make the costs adjustment seems to be a vital necessity when the activity developed within the company does not assure the maintenance and stability of the necessary relation between consuming factors and costs. In such circumstances, approaching differing sides of the production cost and improving the methods of calculation has much significance in determining the most appropriate measures necessary for its adjustment and for profit increasing. The whole informational process of costs – formation, control and analysis of costs – involves a careful use the methodological concepts known under the name of classical methods and modern or complementary methods, as well as of other proceedings. Such methods and proceedings cannot be applied separately, only conjugated and integrated in a unitary methodological system, each of these methods and proceedings participating at achieving one or more objectives. Only by their unitary action they can fulfill all the system objective.

THE PARTICULARITIES OF THE COST CALCULATION METHOD ON COMMANDS IN FURNITURE INDUSTRY

Directory of Open Access Journals (Sweden)

Felicia Sabou

2014-10-01

Full Text Available The paper present the importance of the method on commands in cost calculation and the particularities of the cost calculation method on commands in the furniture industry. This paper presents a hypotetical study on the method on commands, considering the observations made during 2013-2014, on how it is organized and managed accounts management using method on commands.By presenting this hypothetical model about the accounting in management accounting using the method on commands, the paper contributes to the correct application of this method in practice, specifically in management accounting in companies from the furniture industry. In my opinion the method on commands is an appropriate method for achieving management accounting for companies that have as main activity the production of furniture. When applying the method on commands in cost calculation and in management accounting, the companies must to consider the particularities of the cost calculation, in the furniture industry, like: technical and economic factors from this sector, the technical details of each command, the codification of the commands, planning materials and labor costs for each command, monitoring and recording production costs, registration of the direct costs, distribution of the indirect costs on commands, registration of the indirect costs and registration in management accounting.

Cost estimating for CERCLA remedial alternatives a unit cost methodology

International Nuclear Information System (INIS)

Brettin, R.W.; Carr, D.J.; Janke, R.J.

1995-06-01

The United States Environmental Protection Agency (EPA) Guidance for Conducting Remedial Investigations and Feasibility Studies Under CERCLA, Interim Final, dated October 1988 (EPA 1988) requires a detailed analysis be conducted of the most promising remedial alternatives against several evaluation criteria, including cost. To complete the detailed analysis, order-of-magnitude cost estimates (having an accuracy of +50 percent to -30 percent) must be developed for each remedial alternative. This paper presents a methodology for developing cost estimates of remedial alternatives comprised of various technology and process options with a wide range of estimated contaminated media quantities. In addition, the cost estimating methodology provides flexibility for incorporating revisions to remedial alternatives and achieves the desired range of accuracy. It is important to note that the cost estimating methodology presented here was developed as a concurrent path to the development of contaminated media quantity estimates. This methodology can be initiated before contaminated media quantities are estimated. As a result, this methodology is useful in developing cost estimates for use in screening and evaluating remedial technologies and process options. However, remedial alternative cost estimates cannot be prepared without the contaminated media quantity estimates. In the conduct of the feasibility study for Operable Unit 5 at the Fernald Environmental Management Project (FEMP), fourteen remedial alternatives were retained for detailed analysis. Each remedial alternative was composed of combinations of remedial technologies and processes which were earlier determined to be best suited for addressing the media-specific contaminants found at the FEMP site, and achieving desired remedial action objectives

Synthesis on construction unit cost development : technical report.

Science.gov (United States)

2009-01-01

Availability of historical unit cost data is an important factor in developing accurate project cost estimates. : State highway agencies (SHAs) collect data on historical bids and/or production rates, crew sizes and mixes, : material costs, and equip...

Cost calculations during "dire straits": a cost-of-illness analysis of regular hemodialysis for end-stage renal disease in Greece.

Science.gov (United States)

Naoum, Panagiota; Topkaroglou, Ioannis; Kitsonis, Dimitrios; Skroumpelos, Anastasios; Athanasakis, Kostas; Iatrou, Christos; Boletis, John; Kyriopoulos, John

2016-02-01

More than 3 million people worldwide suffer from end-stage renal disease (ESRD). Even though regular hemodialysis is considered very costly, it is still the most commonly used method of treatment in Greece. The aim of this study is to provide a current estimate of the annual patient cost for ESRD-related regular hemodialysis, especially during a period of economic instability for Greece. Data was collected from 113 anonymous patient files from 3 dialysis units. The cost analysis includes the following parameters: hospitalization, disposable supplies, medication, meals, contaminants, human resources and equipment depreciation/utilization. The cost of a regular hemodialysis session was estimated at €177.12. Human resources account for 43.53% of the hemodialysis cost, while expendable supplies and medication account for 24.79% and 21.16%, respectively. The total annual cost of ESRD per patient was calculated at €34,012.31, which breaks down into €27,630.72 (81.24%) for hemodialysis, €4,800.64 (14.11%) for hospitalization, €1,454.84 (4.28%) for laboratory tests and €126.11 (0.37%) for microsurgery. ESRD entails a significant economic burden for the Greek health care system. In a current context of ongoing austerity measures, which severely pressure the health care budget, further research should be performed in order to identify possible ways to reduce costs and improve management of the disease.

Calculation of Complexity Costs – An Approach for Rationalizing a Product Program

DEFF Research Database (Denmark)

Hansen, Christian Lindschou; Mortensen, Niels Henrik; Hvam, Lars

2012-01-01

This paper proposes an operational method for rationalizing a product program based on the calculation of complexity costs. The method takes its starting point in the calculation of complexity costs on a product program level. This is done throughout the value chain ranging from component invento...... of a product program. These findings represent an improved decision basis for the planning of reactive and proactive initiatives of rationalizing a product program.......This paper proposes an operational method for rationalizing a product program based on the calculation of complexity costs. The method takes its starting point in the calculation of complexity costs on a product program level. This is done throughout the value chain ranging from component...... inventories at the factory sites, all the way to the distribution of finished goods from distribution centers to the customers. The method proposes a step-wise approach including the analysis, quantification and allocation of product program complexity costs by the means of identifying of a number...

MONNIE 2000: A description of a model to calculate environmental costs

International Nuclear Information System (INIS)

Hanemaaijer, A.H.; Kirkx, M.C.A.P.

2001-02-01

A new model (MONNIE 2000) was developed by the RIVM in the Netherlands in 2000 to calculate environmental costs on a macro level. The model, it's theoretical backgrounds and the technical aspects are described, making it attractive to both the user and the designer of the model. A user manual on how to calculate with the model is included. The basic principle of the model is the use of a harmonised method for calculating environmental costs, which provides the user with an output that can easily be compared with and used in other economic statistics and macro-economic models in the Netherlands. Input for the model are yearly figures on operational costs, investments and savings from environmental measures. With MONNIE 2000 calculated environmental costs per policy target group, economic sector and theme can be shown, With this model the burden of environmental measures on the economic sectors and the environmental expenditures of the government can be presented as well. MONNIE 2000 is developed in Visual Basic and by using Excel as input and output a user-friendly data exchange is realised. 12 refs

Manual for Reducing Educational Unit Costs in Latin American Countries.

Science.gov (United States)

Centro Multinacional de Investigacion Educativa, San Jose (Costa Rica).

Designed for educational administrators, this manual provides suggestions for reducing educational unit costs in Latin America without reducing the quality of the education. Chapter one defines unit cost concepts and compares the costs of the Latin American countries. Chapter two deals with the different policies which could affect the principal…

Generalizable items and modular structure for computerised physician staffing calculation on intensive care units.

Science.gov (United States)

Weiss, Manfred; Marx, Gernot; Iber, Thomas

2017-08-04

Intensive care medicine remains one of the most cost-driving areas within hospitals with high personnel costs. Under the scope of limited budgets and reimbursement, realistic needs are essential to justify personnel staffing. Unfortunately, all existing staffing models are top-down calculations with a high variability in results. We present a workload-oriented model, integrating quality of care, efficiency of processes, legal, educational, controlling, local, organisational and economic aspects. In our model, the physician's workload solely related to the intensive care unit depends on three tasks: Patient-oriented tasks, divided in basic tasks (performed in every patient) and additional tasks (necessary in patients with specific diagnostic and therapeutic requirements depending on their specific illness, only), and non patient-oriented tasks. All three tasks have to be taken into account for calculating the required number of physicians. The calculation tool further allows to determine minimal personnel staffing, distribution of calculated personnel demand regarding type of employee due to working hours per year, shift work or standby duty. This model was introduced and described first by the German Board of Anesthesiologists and the German Society of Anesthesiology and Intensive Care Medicine in 2008 and since has been implemented and updated 2012 in Germany. The modular, flexible nature of the Excel-based calculation tool should allow adaption to the respective legal and organizational demands of different countries. After 8 years of experience with this calculation, we report the generalizable key aspects which may help physicians all around the world to justify realistic workload-oriented personnel staffing needs.

Bulk Electric Load Cost Calculation Methods: Iraqi Network Comparative Study

Directory of Open Access Journals (Sweden)

Qais M. Alias

2016-09-01

Full Text Available It is vital in any industry to regain the spent capitals plus running costs and a margin of profits for the industry to flourish. The electricity industry is an everyday life touching industry which follows the same finance-economic strategy. Cost allocation is a major issue in all sectors of the electric industry, viz, generation, transmission and distribution. Generation and distribution service costing’s well documented in the literature, while the transmission share is still of need for research. In this work, the cost of supplying a bulk electric load connected to the EHV system is calculated. A sample basic lump-average method is used to provide a rough costing guide. Also, two transmission pricing methods are employed, namely, the postage-stamp and the load-flow based MW-distance methods to calculate transmission share in the total cost of each individual bulk load. The three costing methods results are then analyzed and compared for the 400kV Iraqi power grid considered for a case study.

Unit labour costs, productivity and international competitiveness

NARCIS (Netherlands)

Ark, Bart van; Stuivenwold, Edwin; Ypma, Gerard

2005-01-01

This paper provides international comparisons of relative levels of unit labour costs (ULC) for several OECD countries relative to the United States. The estimates are based on the Total Economy Database and the 60-Industry Database of the Groningen Growth and Development Centre (GGDC), and are also

GTHTR 300 economic calculation with Mini G4ECONS as a basis for generation cost of GTHTR 10 MWe calculation

International Nuclear Information System (INIS)

Mochamad Nasrullah; Nurlaila

2014-01-01

The government plan to build Experimental Power Reactor (EPR) requires measurable economic assessment. The purpose of the study was to recalculate Gas Turbine High Temperature Reactor of 300 MWe (GTHTR 300) and compare the results with reference data. Then calculate generation cost of GTHTR 3, 5 and 10 MWe using the scale factor calculation. The methodology used is covered the generation cost calculation using the Mini G4Econs spread sheet models published by IAEA. Result of the verification calculation showed that a relatively similar, which means that the calculation model could be used to calculate for same other cases. Afterward, using scale factor, smaller scale reactor could be calculated. The calculation result show that electricity generation cost of SMR-HTR type with load factor 90% and discount rate 10% for power capacity 3, 5 and 10 MWe are 29.5, 22.68 and 16.17 cents$/kWh respectively. However, because the EPR is planning to be built as a non-commercial power reactors, then 5 % and 3 % of discount rate could be chosen, each of those discount rate will result electricity generation cost of 10.37 cents$/kWh and 8.56 cents$/kWh respectively. These result could be considered by the government for developing SMR type of HTR. (author)

Intensive care unit drug costs in the context of total hospital drug expenditures with suggestions for targeted cost containment efforts.

Science.gov (United States)

Altawalbeh, Shoroq M; Saul, Melissa I; Seybert, Amy L; Thorpe, Joshua M; Kane-Gill, Sandra L

2018-04-01

To assess costs of intensive care unit (ICU) related pharmacotherapy relative to hospital drug expenditures, and to identify potential targets for cost-effectiveness investigations. We offer the unique advantage of comparing ICU drug costs with previously published data a decade earlier to describe changes over time. Financial transactions for all ICU patients during fiscal years (FY) 2009-2012 were retrieved from the hospital's data repository. ICU drug costs were evaluated for each FY. ICU departments' charges were also retrieved and calculated as percentages of total ICU charges. Albumin, prismasate (dialysate), voriconazole, factor VII and alteplase denoted the highest percentages of ICU drug costs. ICU drug costs contributed to an average of 31% (SD 1.0%) of the hospital's total drug costs. ICU drug costs per patient day increased by 5.8% yearly versus 7.8% yearly for non-ICU drugs. This rate was higher for ICU drugs costs at 12% a decade previous. Pharmacy charges contributed to 17.7% of the total ICU charges. Growth rates of costs per year have declined but still drug expenditures in the ICU are consistently a significant driver in this resource intensive environment with a high impact on hospital drug expenditures. Copyright © 2017 Elsevier Inc. All rights reserved.

[Unit cost variation in a social security company in Querétaro, México].

Science.gov (United States)

Villarreal-Ríos, Enrique; Campos-Esparza, Maribel; Garza-Elizondo, María E; Martínez-González, Lidia; Núñez-Rocha, Georgina M; Romero-Islas, Nestor R

2006-01-01

Comparing unit cost variation between departments and reasons for consultation in outpatient health services provided by a social security company from Querétaro, Mexico. A study of costs (in US dollars) was carried out in outpatient health service units during 2004. Fixed unit costs were estimated per department and adjusted for one year's productivity. Material, physical and consumer resources were included. Weighting was assigned to resources invested in each department. Unit cost was estimated by using the micro cost technique; medicaments, materials used during treatment and reagents were considered to be consumer items. Unit cost resulted from adding fixed unit cost to the variable unit cost corresponding to the reason for consulting. Units costs were then compared between the medical units. Unit cost per month for diabetic treatment varied from 34.8 US dollars, 32,2 US dollars to US 34 US dollars, pap smear screening test costs were 7,2 US dollars, 8,7 US dollars and 7,3 US dollars and dental treatment 27 US dollars, 33 US dollars, 6 and 28,7 US dollars. Unit cost variation was more important in the emergency room and the dental service.

Hydropower Impacts on Electrical System Production Costs in the Southwest United States

Directory of Open Access Journals (Sweden)

Dominique M. Bain

2018-02-01

Full Text Available The Colorado River is an important natural resource for the Southwestern United States. Predicted climate change impacts include increased temperature, decreased rainfall and increased probability of drought in this region. Given the large amount of hydropower on the Colorado River and its importance to the bulk electricity system, this purpose of this study was to quantify the value hydropower in operating the electrical system, and examined changes in hydropower value and electricity costs under different possible future drought conditions and regional generation scenarios. The goal was to better understand how these scenarios affect operating costs of the bulk electrical system, as well as the value of the hydropower produced, and proposed a method for doing so. The calculated value of the hydroelectric power was nearly double the mean locational marginal price in the study area, about $73 to $75 for most scenarios, demonstrating a high value of the hydropower. In general, it was found that reduced water availability increased operating costs, and increased the value of the hydropower. A calculated value factor showed that when less hydroelectric power is available, the hydropower is more valuable. Furthermore, the value factor showed that the value of hydro increases with the addition of solar or the retirement of thermal generating resources.

Conventional method for the calculation of the global energy cost of buildings; Methode conventionnelle de calcul du cout global energetique des batiments

Energy Technology Data Exchange (ETDEWEB)

NONE

2002-05-01

A working group driven by Electricite de France (EdF), Chauffage Fioul and Gaz de France (GdF) companies has been built with the sustain of several building engineering companies in order to clarify the use of the method of calculation of the global energy cost of buildings. This global cost is an economical decision help criterion among others. This press kit presents, first, the content of the method (input data, calculation of annual expenses, calculation of the global energy cost, display of results and limitations of the method). Then it fully describes the method and its appendixes necessary for its implementation: economical and financial context, general data of the project in progress, environmental data, occupation and comfort level, variants, investment cost of energy systems, investment cost for the structure linked with the energy system, investment cost for other invariant elements of the structure, calculation of consumptions (space heating, hot water, ventilation), maintenance costs (energy systems, structure), operation and exploitation costs, tariffs and consumption costs and taxes, actualized global cost, annualized global cost, comparison between variants. The method is applied to a council building of 23 flats taken as an example. (J.S.)

Cost calculations for decommissioning and dismantling of nuclear research facilities

International Nuclear Information System (INIS)

Andersson, I.; Backe, S.; Cato, A.; Lindskog, S.; Efraimsson, H.; Iversen, Klaus; Salmenhaara, S.; Sjoeblom, R.

2008-07-01

Today, it is recommended that planning of decommission should form an integral part of the activities over the life cycle of a nuclear facility (planning, building and operation), but it was only in the nineteen seventies that the waste issue really surface. Actually, the IAEA guidelines on decommissioning have been issued as recently as over the last ten years, and international advice on finance of decommissioning is even younger. No general international guideline on cost calculations exists at present. This implies that cost calculations cannot be performed with any accuracy or credibility without a relatively detailed consideration of the radiological prerequisites. Consequently, any cost estimates based mainly on the particulars of the building structures and installations are likely to be gross underestimations. The present study has come about on initiative by the Swedish Nuclear Power Inspectorate (SKI) and is based on a common need in Denmark, Finland, Norway and Sweden. The content of the report may be briefly summarised as follows. The background covers design and operation prerequisites as well as an overview of the various nuclear research facilities in the four participating countries: Denmark, Finland, Norway and Sweden. The purpose of the work has been to identify, compile and exchange information on facilities and on methodologies for cost calculation with the aim of achieving an 80 % level of confidence. The scope has been as follows: 1) to establish a Nordic network 2) to compile dedicated guidance documents on radiological surveying, technical planning and financial risk identification and assessment 3) to compile and describe techniques for precise cost calculations at early stages 4) to compile plant and other relevant data A separate section is devoted in the report to good practice for the specific purpose of early but precise cost calculations for research facilities, and a separate section is devoted to techniques for assessment of cost

Cost calculations for decommissioning and dismantling of nuclear research facilities

Energy Technology Data Exchange (ETDEWEB)

Andersson, I. (Studsvik Nuclear AB (Sweden)); Backe, S. (Institute for Energy Technology (Norway)); Cato, A.; Lindskog, S. (Swedish Nuclear Power Inspectorate (Sweden)); Efraimsson, H. (Swedish Radiation Protection Authority (Sweden)); Iversen, Klaus (Danish Decommissioning (Denmark)); Salmenhaara, S. (VTT Technical Research Centre of Finland (Finland)); Sjoeblom, R. (Tekedo AB, (Sweden))

2008-07-15

Today, it is recommended that planning of decommission should form an integral part of the activities over the life cycle of a nuclear facility (planning, building and operation), but it was only in the nineteen seventies that the waste issue really surface. Actually, the IAEA guidelines on decommissioning have been issued as recently as over the last ten years, and international advice on finance of decommissioning is even younger. No general international guideline on cost calculations exists at present. This implies that cost calculations cannot be performed with any accuracy or credibility without a relatively detailed consideration of the radiological prerequisites. Consequently, any cost estimates based mainly on the particulars of the building structures and installations are likely to be gross underestimations. The present study has come about on initiative by the Swedish Nuclear Power Inspectorate (SKI) and is based on a common need in Denmark, Finland, Norway and Sweden. The content of the report may be briefly summarised as follows. The background covers design and operation prerequisites as well as an overview of the various nuclear research facilities in the four participating countries: Denmark, Finland, Norway and Sweden. The purpose of the work has been to identify, compile and exchange information on facilities and on methodologies for cost calculation with the aim of achieving an 80 % level of confidence. The scope has been as follows: 1) to establish a Nordic network 2) to compile dedicated guidance documents on radiological surveying, technical planning and financial risk identification and assessment 3) to compile and describe techniques for precise cost calculations at early stages 4) to compile plant and other relevant data A separate section is devoted in the report to good practice for the specific purpose of early but precise cost calculations for research facilities, and a separate section is devoted to techniques for assessment of cost

The Cost of Distribution System Upgrades to Accommodate Increasing Penetrations of Distributed Photovoltaic Systems on Real Feeders in the United States

Energy Technology Data Exchange (ETDEWEB)

Horowitz, Kelsey A [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Ding, Fei [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Mather, Barry A [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Palmintier, Bryan S [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

2018-04-05

The increasing deployment of distributed photovoltaic systems (DPV) can impact operations at the distribution level and the transmission level of the electric grid. It is important to develop and implement forward-looking approaches for calculating distribution upgrade costs that can be used to inform system planning, market and tariff design, cost allocation, and other policymaking as penetration levels of DPV increase. Using a bottom-up approach that involves iterative hosting capacity analysis, this report calculates distribution upgrade costs as a function of DPV penetration on three real feeders - two in California and one in the Northeastern United States.

Cost of elective percutaneous coronary intervention in Malaysia: a multicentre cross-sectional costing study.

Science.gov (United States)

Lee, Kun Yun; Ong, Tiong Kiam; Low, Ee Vien; Liow, Siow Yen; Anchah, Lawrence; Hamzah, Syuhada; Liew, Houng Bang; Ali, Rosli Mohd; Ismail, Omar; Ahmad, Wan Azman Wan; Said, Mas Ayu; Dahlui, Maznah

2017-05-28

Limitations in the quality and access of cost data from low-income and middle-income countries constrain the implementation of economic evaluations. With the increasing prevalence of coronary artery disease in Malaysia, cost information is vital for cardiac service expansion. We aim to calculate the hospitalisation cost of percutaneous coronary intervention (PCI), using a data collection method customised to local setting of limited data availability. This is a cross-sectional costing study from the perspective of healthcare providers, using top-down approach, from January to June 2014. Cost items under each unit of analysis involved in the provision of PCI service were identified, valuated and calculated to produce unit cost estimates. Five public cardiac centres participated. All the centres provide full-fledged cardiology services. They are also the tertiary referral centres of their respective regions. The cost was calculated for elective PCI procedure in each centre. PCI conducted for urgent/emergent indication or for patients with shock and haemodynamic instability were excluded. The outcome measures of interest were the unit costs at the two units of analysis, namely cardiac ward admission and cardiac catheterisation utilisation, which made up the total hospitalisation cost. The average hospitalisation cost ranged between RM11 471 (US$3186) and RM14 465 (US$4018). PCI consumables were the dominant cost item at all centres. The centre with daycare establishment recorded the lowest admission cost and total hospitalisation cost. Comprehensive results from all centres enable comparison at the levels of cost items, unit of analysis and total costs. This generates important information on cost variations between centres, thus providing valuable guidance for service planning. Alternative procurement practices for PCI consumables may deliver cost reduction. For countries with limited data availability, costing method tailored based on country setting can be used for

Unit Commitment With Dynamic Cycling Costs

OpenAIRE

Troy, Niamh; Flynn, Damian; Milligan, Michael R.; et al.

2012-01-01

Increased competition in the electricity sector and the integration of variable renewable energy sources is resulting in more frequent cycling of thermal plant. Thus, the wear-and-tear to generator components and the related costs are a growing concern for plant owners and system operators alike. This paper presents a formulation that can be implemented in a MIP dispatch model to dynamically model cycling costs based on unit operation. When implemented for a test system, the results show that...

Cost analysis of a commercial pyroprocess facility on the basis of a conceptual design in Korea

International Nuclear Information System (INIS)

Kim, S.K.; Ko, W.I.; Youn, S.R.; Gao, Ruxing

2015-01-01

Highlights: • Pyroprocess facility’s direct cost was calculated based on the conceptual design. • The unit cost of pyroprocess was calculated as $781/kgHM. • The unit cost was increased by 3%, considering labor allocation standards. • The operating and maintenance cost was identified as a main cost driver. - Abstract: This study postulated a commercial pyroprocess facility (KAPF+: Korea Advanced Pyroprocess Facility Plus) with a processing capacity of 400 tons/year as a cost object, and utilized an engineering cost estimation method based on a conceptual design to present the results of the total cost and unit cost estimation. According to the calculation results, the total cost and unit cost were calculated with k$779,386 and $781/kgHM, respectively. Moreover, the key cost driver was manifested as the operating and maintenance costs. In particular, equipment replacement cost was identified as an important cost driver. In addition, for an increasingly accurate cost estimation, the calculation results and allocation method of the indirect cost were reanalyzed. Finally the pyroprocess unit cost increased $5 when calculated the indirect cost using the labor time as the allocation standard. Meanwhile, the pyroprocess unit cost increased $22 as a result of allocating the indirect cost using the uniform labor cost as the cost allocation standard. Accordingly, an indirect cost allocation standard was manifested as the factor that exerts a significant effect on the pyroprocess unit cost

5 CFR 591.220 - How does OPM calculate energy utility cost indexes?

Science.gov (United States)

2010-01-01

... cost indexes? 591.220 Section 591.220 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS ALLOWANCES AND DIFFERENTIALS Cost-of-Living Allowance and Post Differential-Nonforeign Areas Cost-Of-Living Allowances § 591.220 How does OPM calculate energy utility cost indexes? (a) OPM...

Changing World, Unchanging Accounting? Cost Systems for Hungarian Agricultural Companies

OpenAIRE

Zoltán Musinszki

2011-01-01

The literature of agricultural cost accounting has defined the definition of cost centres and cost bearers, the contents of the accounts, the procedures and methods for cost accounting and unit cost calculation without any significant changes for decades now. Do the agricultural companies set up and operate their own cost allocation and unit cost calculation systems on procedures made for state owned farms and cooperatives, or do they align their cost system with the challenges of our times? ...

Cost accounting in ECN

International Nuclear Information System (INIS)

Wout, E.L.; Bever Donker, J.M. van.

1979-01-01

A five year planning is made in which the available money is distributed to the expected programmes. This five year plan is used as basis for working plan and budget for the next year. In the working plan all financial means are divided into kinds of costs, cost centres and cost units. Based on this working plan and the relevant budgets the tariffs are calculated per working centre (cost centre). The tariffs are fixed for a whole year. Up till now these tariffs are also basis for the cost unit accounting at the end of the year together with the results of the time registration. The estimated work shop services for the working centres are included in the tariffs. For the allocation of overhead costs ECN uses dynamic keys. Depreciation costs with respect to instruments, investments etc. are determined per working centre according to a computer programme. The cost unit related costs are charged directly to cost unit. This implies that project related in instruments are looked upon as running costs. In the future we will try to refine the present cost accounting system still further in this way that we will look upon a cost centre as a profit centre. Furthermore we will try to analyse the tariff and calculation deviations and under/over occupation deviations afterwards (post calculation). The information provided to the management knows a hierachic construction: project information to projectleader, programme (compound projects) information to programme coordinator, cost centre summary to department heads, attention area (compound programme) information to programme coordinator and managing director, ECN research (compound attention areas) information to general management, information re kind of costs to relevant persons, f.e. surveys of expenditure for part time personnel to personnel bureau. The information is provided by the department of Finance and Administrative Organisation. The entire scope of cost accounting is the responsibility of the head of the department

Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry

Directory of Open Access Journals (Sweden)

Cleopatra Sendroiu

2006-07-01

Full Text Available The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants - global method and the method per orders - by which a historical cost is determined a posteriori used in deducting and post factum justification of manufacturing expenses does not offer the management the possibility to fully satisfy its need for information. We are talking about a change of conception in applying certain systems, methods and work techniques, according to the needs of efficient administration of production and the plant seen as a whole. The standard-cost method best answers to the needs of the effective management of the value side of the manufacturing process and raising economic efficiency. We consider that, in the machine building industry, these objectives can be achieved by using the standard - sole cost alternative of the standard-cost method.

Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry

Directory of Open Access Journals (Sweden)

Aureliana Geta Roman

2006-09-01

Full Text Available The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants – global method and the method per orders – by which a historical cost is determined a posteriori used in deducting and post factum justification of manufacturing expenses does not offer the management the possibility to fully satisfy its need for information. We are talking about a change of conception in applying certain systems, methods and work techniques, according to the needs of efficient administration of production and the plant seen as a whole. The standard-cost method best answers to the needs of the effective management of the value side of the manufacturing process and raising economic efficiency. We consider that, in the machine building industry, these objectives can be achieved by using the standard - sole cost alternative of the standard-cost method.

Renewable Energy Cost Modeling. A Toolkit for Establishing Cost-Based Incentives in the United States

Energy Technology Data Exchange (ETDEWEB)

Gifford, Jason S. [Sustainable Energy Advantage, LLC, Framington, MA (United States); Grace, Robert C. [Sustainable Energy Advantage, LLC, Framington, MA (United States); Rickerson, Wilson H. [Meister Consultants Group, Inc., Boston, MA (United States)

2011-05-01

This report serves as a resource for policymakers who wish to learn more about levelized cost of energy (LCOE) calculations, including cost-based incentives. The report identifies key renewable energy cost modeling options, highlights the policy implications of choosing one approach over the other, and presents recommendations on the optimal characteristics of a model to calculate rates for cost-based incentives, FITs, or similar policies. These recommendations shaped the design of NREL's Cost of Renewable Energy Spreadsheet Tool (CREST), which is used by state policymakers, regulators, utilities, developers, and other stakeholders to assist with analyses of policy and renewable energy incentive payment structures. Authored by Jason S. Gifford and Robert C. Grace of Sustainable Energy Advantage LLC and Wilson H. Rickerson of Meister Consultants Group, Inc.

Unit Price and Cost Estimation Equations through Items Percentage of Construction Works in a Desert Area

Directory of Open Access Journals (Sweden)

Kadhim Raheem

2015-02-01

Full Text Available This research will cover different aspects of estimating process of construction work in a desert area. The inherent difficulties which accompany the cost estimating of the construction works in desert environment in a developing country, will stem from the limited information available, resources scarcity, low level of skilled workers, the prevailing severe weather conditions and many others, which definitely don't provide a fair, reliable and accurate estimation. This study tries to present unit price to estimate the cost in preliminary phase of a project. Estimations are supported by developing mathematical equations based on the historical data of maintenance, new construction of managerial and school projects. Meanwhile, the research has determined the percentage of project items, in such a remote environment. Estimation equations suitable for remote areas have been formulated. Moreover, a procedure for unite price calculation is concluded.

Methodology to Calculate the Costs of a Floating Offshore Renewable Energy Farm

Directory of Open Access Journals (Sweden)

Laura Castro-Santos

2016-04-01

Full Text Available This paper establishes a general methodology to calculate the life-cycle cost of floating offshore renewable energy devices, applying it to wave energy and wind energy devices. It is accounts for the contributions of the six main phases of their life-cycle: concept definition, design and development, manufacturing, installation, exploitation and dismantling, the costs of which have been defined. Moreover, the energy produced is also taken into account to calculate the Levelized Cost of Energy of a floating offshore renewable energy farm. The methodology proposed has been applied to two renewable energy devices: a floating offshore wave energy device and a floating offshore wind energy device. Two locations have been considered: Aguçadoura and São Pedro de Moel, both in Portugal. Results indicate that the most important cost in terms of the life-cycle of a floating offshore renewable energy farm is the exploitation cost, followed by the manufacturing and the installation cost. In addition, the best area in terms of costs is the same independently of the type of floating offshore renewable energy considered: Aguçadoura. However, the results in terms of Levelized Cost of Energy are different: Aguçadoura is better when considering wave energy technology and the São Pedro de Moel region is the best option when considering floating wind energy technology. The method proposed aims to give a direct approach to calculate the main life-cycle cost of a floating offshore renewable energy farm. It helps to assess its feasibility and evaluating the relevant characteristics that influence it the most.

Local Government Planning Tool to Calculate Institutional and Engineering Control Costs for Brownfield Properties

Science.gov (United States)

This cost calculator is designed as a guide for municipal or local governments to assist in calculating their expected costs of implementing and conducting long-term stewardship of institutional controls and engineering controls at brownfield properties.

THE IMPACT OF DEPRECIATION ON COSTS

Directory of Open Access Journals (Sweden)

MARIANA RADU

2013-10-01

Full Text Available It is known that depreciation is calculated in financial accounting by regulated criteria, depending on a conventional fixed life. Excluding depreciation depending on units produced (applied to buildings and special construction of mines, salt mines, quarries where it is calculated per unit based on the exploitable reserve of useful mineral substance, the other depreciation methods do not always lead to fair and justified calculation of production costs. In this paper I will show how to record depreciation expenses in management accounting in Romania, the influence of methods of depreciation on costs, which are the restatements that depreciation expenses should be subject to for an accurate determination of production costs.

Calculation Of Recycle And Open Cycle Nuclear Fuel Cost Using Lagistase Method

International Nuclear Information System (INIS)

Djoko Birmano, Moch

2002-01-01

. To be presented the calculation of recycle and open cycle nuclear fuel cost for LWR type that have net power of 600 MWe. This calculation using LEGECOST method developed by IAEA which have characteristics,where i.e. money is stated in constant money (no inflation),discount rate is equalized with interest rate and not consider tax and depreciation.As a conclusion is that open cycle nuclear fuel cost more advantage because it is cheaper than recycle nuclear fuel cost. This is caused that at present, reprocessing process disadvantage because it has not found yet more efficient and cheaper method, besides price of fresh uranium is still cheap. In future, the cost of recycle nuclear fuel cycle will be more competitive toward the cost of open nuclear fuel cycle if is found technology of reprocessing process that more advance, efficient and cheap. Increase of Pu use for reactor fuel especially MOX type will rise Pu price that finally will decrease the cost of recycle nuclear fuel cycle

LIFE Cost of Electricity, Capital and Operating Costs

International Nuclear Information System (INIS)

Anklam, T.

2011-01-01

Successful commercialization of fusion energy requires economic viability as well as technical and scientific feasibility. To assess economic viability, we have conducted a pre-conceptual level evaluation of LIFE economics. Unit costs are estimated from a combination of bottom-up costs estimates, working with representative vendors, and scaled results from previous studies of fission and fusion plants. An integrated process model of a LIFE power plant was developed to integrate and optimize unit costs and calculate top level metrics such as cost of electricity and power plant capital cost. The scope of this activity was the entire power plant site. Separately, a development program to deliver the required specialized equipment has been assembled. Results show that LIFE power plant cost of electricity and plant capital cost compare favorably to estimates for new-build LWR's, coal and gas - particularly if indicative costs of carbon capture and sequestration are accounted for.

Defense Finance and Accounting Service Administration of Unit Costs

National Research Council Canada - National Science Library

Lay, F

1996-01-01

...) of products or outputs produced. Audit Objectives. We conducted this part of our audit to find out whether unit costs for goods and services provided by DFAS were determined in accordance with DoD policies and based on actual costs incurred...

10 CFR 503.6 - Cost calculations for new powerplants and installations.

Science.gov (United States)

2010-01-01

.... 503.6 Section 503.6 Energy DEPARTMENT OF ENERGY (CONTINUED) ALTERNATE FUELS NEW FACILITIES General...) This calculation compares the cost of using alternate fuel to the cost of using imported petroleum. It must be performed for each alternate fuel and/or alternate site that the petitioner is required to...

Cost of umbilical cord blood units released for transplantation.

Science.gov (United States)

Sirchia, G; Rebulla, P; Tibaldi, S; Lecchi, L

1999-06-01

A large number of institutions have started programs banking umbilical cord blood (UCB) for allogeneic unrelated-donor and related-donor transplantation. However, limited information is available on the financial issues surrounding these activities. The aim of this study was to determine the fee per UCB unit released for transplantation that would allow cost recovery after 10 years. Three organizational models were considered suitable to provide units for five UCB transplants per 1 million population per year, a figure that would translate into an annual need for 280 units in Italy. Models A, B, and C included, respectively, seven networked banks, each with an inventory of 1,500 units; two networked banks, each with an inventory of 5,000 units; and one bank with an inventory of 10,000 units. It was estimated that it would take 3 years to develop the cryopreserved inventory and that approximately 3 percent of the inventory could be released and replaced each year during the 7-year interval between the fourth and tenth years of activity. The data on the costs of labor, reagents and diagnostics, disposables, depreciation and maintenance, laboratory tests, and overhead, as well as the operational data used in the analysis were collected at the Milano Cord Blood Bank in 1996. Fees of US $15,061, $12,666, and $11,602 per unit released during the fourth through the tenth years of activity allow full cost recovery (principle and interest) under Models A, B, and C, respectively. Although UCB procurement costs compare favorably with those of other hematopoietic cell sources, these results and the current fee of US $15,300 used in some institutions show that UCB is an expensive resource. Therefore, judicious planning of banking programs with high quality standards is necessary to prevent economic losses. The advantages of lower fees associated with the centralized banking approach of Model C should be balanced with the more flexible collection offered by Model A.

Thermoeconomic cost analysis of CO_2 compression and purification unit in oxy-combustion power plants

International Nuclear Information System (INIS)

Jin, Bo; Zhao, Haibo; Zheng, Chuguang

2015-01-01

Highlights: • Thermoeconomic cost analysis for CO_2 compression and purification unit is conducted. • Exergy cost and thermoeconomic cost occur in flash separation and mixing processes. • Unit exergy costs for flash separator and multi-stream heat exchanger are identical. • Multi-stage CO_2 compressor contributes to the minimum unit exergy cost. • Thermoeconomic performance for optimized CPU is enhanced. - Abstract: High CO_2 purity products can be obtained from oxy-combustion power plants through CO_2 compression and purification unit (CPU) based on phase separation method. To identify cost formation process and potential energy savings for CPU, detailed thermoeconomic cost analysis based on structure theory of thermoeconomics is applied to an optimized CPU (with double flash separators). It is found that the largest unit exergy cost occurs in the first separation process while the multi-stage CO_2 compressor contributes to the minimum unit exergy cost. In two flash separation processes, unit exergy costs for the flash separator and multi-stream heat exchanger are identical but their unit thermoeconomic costs are different once monetary cost for each device is considered. For cost inefficiency occurring in CPU, it mainly derives from large exergy costs and thermoeconomic costs in the flash separation and mixing processes. When compared with an unoptimized CPU, thermoeconomic performance for the optimized CPU is enhanced and the maximum reduction of 5.18% for thermoeconomic cost is attained. To achieve cost effective operation, measures should be taken to improve operations of the flash separation and mixing processes.

Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany

Science.gov (United States)

2012-01-01

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the “one hospital” approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the “one hospital” model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital’s cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level. PMID:22935314

Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany.

Science.gov (United States)

Vogl, Matthias

2012-08-30

The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the "one hospital" approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the "one hospital" model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital's cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level.

Comparison of monitor units calculated by radiotherapy treatment planning system and an independent monitor unit verification software.

Science.gov (United States)

Sellakumar, P; Arun, C; Sanjay, S S; Ramesh, S B

2011-01-01

In radiation therapy, the monitor units (MU) needed to deliver a treatment plan are calculated by treatment planning systems (TPS). The essential part of quality assurance is to verify the MU with independent monitor unit calculation to correct any potential errors prior to the start of treatment. In this study, we have compared the MU calculated by TPS and by independent MU verification software. The MU verification software was commissioned and tested for the data integrity to ensure that the correct beam data was considered for MU calculations. The accuracy of the calculations was tested by creating a series of test plans and comparing them with ion chamber measurements. The results show that there is good agreement between the two. The MU difference (MUdiff) between the monitor unit calculations of TPS and independent MU verification system was calculated for 623 fields from 245 patients and was analyzed by treatment site for head & neck, thorax, breast, abdomen and pelvis. The mean MUdiff of -0.838% with a standard deviation of 3.04% was observed for all 623 fields. The site specific standard deviation of MUdiff was as follows: abdomen and pelvis (<1.75%), head & neck (2.5%), thorax (2.32%) and breast (6.01%). The disparities were analyzed and different correction methods were used to reduce the disparity. © 2010 Associazione Italiana di Fisica Medica. Published by Elsevier Ltd. All rights reserved.

How can activity-based costing methodology be performed as a powerful tool to calculate costs and secure appropriate patient care?

Science.gov (United States)

Lin, Blossom Yen-Ju; Chao, Te-Hsin; Yao, Yuh; Tu, Shu-Min; Wu, Chun-Ching; Chern, Jin-Yuan; Chao, Shiu-Hsiung; Shaw, Keh-Yuong

2007-04-01

Previous studies have shown the advantages of using activity-based costing (ABC) methodology in the health care industry. The potential values of ABC methodology in health care are derived from the more accurate cost calculation compared to the traditional step-down costing, and the potentials to evaluate quality or effectiveness of health care based on health care activities. This project used ABC methodology to profile the cost structure of inpatients with surgical procedures at the Department of Colorectal Surgery in a public teaching hospital, and to identify the missing or inappropriate clinical procedures. We found that ABC methodology was able to accurately calculate costs and to identify several missing pre- and post-surgical nursing education activities in the course of treatment.

The societal cost of heroin use disorder in the United States.

Directory of Open Access Journals (Sweden)

Ruixuan Jiang

Full Text Available Heroin use in the United States has reached epidemic proportions. The objective of this paper is to estimate the annual societal cost of heroin use disorder in the United States in 2015 US dollars.An analytic model was created that included incarceration and crime; treatment for heroin use disorder; chronic infectious diseases (HIV, Hepatitis B, Hepatitis C, and Tuberculosis and their treatments; treatment of neonatal abstinence syndrome; lost productivity; and death by heroin overdose.Using literature-based estimates to populate the model, the cost of heroin use disorder was estimated to be $51.2 billion in 2015 US dollars ($50,799 per heroin user. One-way sensitivity analyses showed that overall cost estimates were sensitive to the number of heroin users, cost of HCV treatment, and cost of incarcerating heroin users.The annual cost of heroin use disorder to society in the United States emphasizes the need for sustained investment in healthcare and non-healthcare related strategies that reduce the likelihood of abuse and provide care and support for users to overcome the disorder.

Assessment of activity-based pyroprocess costs for an engineering-scale facility in Korea

Energy Technology Data Exchange (ETDEWEB)

Kim, Sung Ki; Ko, Won Il [Nuclear Fuel Cycle Analysis Department, Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of); Bang, Sung Sig [Dept. of Business and Technology Management, Korea Advanced Institute of Science and Technology, Daejeon (Korea, Republic of)

2015-12-15

This study set the pyroprocess facility at an engineering scale as a cost object, and presented the cost consumed during the unit processes of the pyroprocess. For the cost calculation, the activity based costing (ABC) method was used instead of the engineering cost estimation method, which calculates the cost based on the conceptual design of the pyroprocess facility. The calculation results demonstrate that the pyroprocess facility's unit process cost is $194/kgHM for pretreatment, $298/kgHM for electrochemical reduction, $226/kgHM for electrorefining, and $299/kgHM for electrowinning. An analysis demonstrated that the share of each unit process cost among the total pyroprocess cost is as follows: 19% for pretreatment, 29% for electrochemical reduction, 22% for electrorefining, and 30% for electrowinning. The total unit cost of the pyroprocess was calculated at $1,017/kgHM. In the end, electrochemical reduction and the electrowinning process took up most of the cost, and the individual costs for these two processes was found to be similar. This is because significant raw material cost is required for the electrochemical reduction process, which uses platinum as an anode electrode. In addition, significant raw material costs are required, such as for Li3PO4, which is used a lot during the salt purification process.

Asset management and the calculation of capital costs for mains-usage fees

International Nuclear Information System (INIS)

Huser, A.; Liggenstorfer, S.; Bill, M.

2007-01-01

This article discusses the requirements stipulated in the Swiss Electricity Supply Law that capital costs for all mains-levels must be declared on a yearly basis. The costs are calculated from current market value and depreciation according to technical lifetime. The authors examine the requirements placed on the declaration of capital costs and how they are calculated. The detailed book-keeping needed is discussed as is the large volume of data involved. The role of existing mains information systems is looked at, as are methods of assessing current assets. Experience gained in practice is discussed: This is taken as the basis for future processes. Utilities participating in the project and a number of solutions available are noted

IMPROVING MANAGEMENT ACCOUNTING AND COST CALCULATION IN DAIRY INDUSTRY USING STANDARD COST METHOD

Directory of Open Access Journals (Sweden)

Bogdănoiu Cristiana-Luminiţa

2013-04-01

Full Text Available This paper aims to discuss issues related to the improvement of management accounting in the dairy industry by implementing standard cost method. The methods used today do not provide informational satisfaction to managers in order to conduct effectively production activities, which is why we attempted the standard cost method, it responding to the managers needs to obtain the efficiency of production, and all economic entities. The method allows an operative control of how they consume manpower and material resources by pursuing distinct, permanent and complete deviations during the activity and not at the end of the reporting period. Successful implementation of the standard method depends on the accuracy by which standards are developed and promotes consistently anticipated calculation of production costs as well as determination, tracking and controlling deviations from them, leads to increased practical value of accounting information and business improvement.

Accurate costs of blood transfusion: a microcosting of administering blood products in the United Kingdom National Health Service.

Science.gov (United States)

Stokes, Elizabeth A; Wordsworth, Sarah; Staves, Julie; Mundy, Nicola; Skelly, Jane; Radford, Kelly; Stanworth, Simon J

2018-04-01

In an environment of limited health care resources, it is crucial for health care systems which provide blood transfusion to have accurate and comprehensive information on the costs of transfusion, incorporating not only the costs of blood products, but also their administration. Unfortunately, in many countries accurate costs for administering blood are not available. Our study aimed to generate comprehensive estimates of the costs of administering transfusions for the UK National Health Service. A detailed microcosting study was used to cost two key inputs into transfusion: transfusion laboratory and nursing inputs. For each input, data collection forms were developed to capture staff time, equipment, and consumables associated with each step in the transfusion process. Costing results were combined with costs of blood product wastage to calculate the cost per unit transfused, separately for different blood products. Data were collected in 2014/15 British pounds and converted to US dollars. A total of 438 data collection forms were completed by 74 staff. The cost of administering blood was $71 (£49) per unit for red blood cells, $84 (£58) for platelets, $55 (£38) for fresh-frozen plasma, and $72 (£49) for cryoprecipitate. Blood administration costs add substantially to the costs of the blood products themselves. These are frequently incurred costs; applying estimates to the blood components supplied to UK hospitals in 2015, the annual cost of blood administration, excluding blood products, exceeds $175 (£120) million. These results provide more accurate estimates of the total costs of transfusion than those previously available. © 2018 AABB.

Estimating the cost-effectiveness of stroke units in France compared with conventional care.

Science.gov (United States)

Launois, R; Giroud, M; Mégnigbêto, A C; Le Lay, K; Présenté, G; Mahagne, M H; Durand, I; Gaudin, A F

2004-03-01

The incidence of stroke in France is estimated at between 120 000 and 150 000 cases per year. This modeling study assessed the clinical and economic benefits of establishing specialized stroke units compared with conventional care. Data from the Dijon stroke registry were used to determine healthcare trajectories according to the degree of autonomy and organization of patient care. The relative risks of death or institutionalization or death or dependence after passage through a stroke unit were compared with conventional care. These risks were then inserted with the costing data into a Markov model to estimate the cost-effectiveness of stroke units. Patients cared for in a stroke unit survive more trimesters without sequelae in the 5 years after hospitalization than those cared for conventionally (11.6 versus 8.28 trimesters). The mean cost per patient at 5 years was estimated at 30 983 for conventional care and 34 638 in a stroke unit. An incremental cost-effectiveness ratio for stroke units of 1359 per year of life gained without disability was estimated. The cost-effectiveness ratio for stroke units is much lower than the threshold (53 400 ) of acceptability recognized by the international scientific community. This finding justifies organizational changes in the management of stroke patients and the establishment of stroke units in France.

The costs of producing a unit of blood in Zimbabwe

NARCIS (Netherlands)

Mafirakureva, Nyashadzaishe; Nyoni, Herbert; Nkomo, Sisodwa Z; Jacob, Jeffery S; Chikwereti, Radhi; Musekiwa, Zamile; Khoza, Star; Mvere, David A; Emmanuel, Jean C; Postma, Maarten J; van Hulst, Marinus

2015-01-01

BACKGROUND: There is lack of published data on the costs of blood and blood transfusion in sub-Saharan Africa. This study aimed to assess the unit costs of producing blood in Zimbabwe using an activity-based costing (ABC) method. STUDY DESIGN AND METHODS: A management accounting approach, based on

Rooftop Unit Comparison Calculator User Manual

Energy Technology Data Exchange (ETDEWEB)

Miller, James D. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States)

2015-04-30

This document serves as a user manual for the Packaged rooftop air conditioners and heat pump units comparison calculator (RTUCC) and is an aggregation of the calculator’s website documentation. Content ranges from new-user guide material like the “Quick Start” to the more technical/algorithmic descriptions of the “Methods Pages.” There is also a section listing all the context-help topics that support the features on the “Controls” page. The appendix has a discussion of the EnergyPlus runs that supported the development of the building-response models.

A cross-sectional study of emergency care utilization and associated costs of violent-related (assault) injuries in the United States.

Science.gov (United States)

Monuteaux, Michael C; Fleegler, Eric W; Lee, Lois K

2017-11-01

Violent-related (assault) injuries are a leading cause of death and disability in the United States. Many violent injury victims seek treatment in the emergency department (ED). Our objectives were to (1) estimate rates of violent-related injuries evaluated in United States EDs, (2) estimate linear trends in ED visits for violent-related injuries from 2000 to 2010, and (3) to determine the associated health care and work-loss costs. We examined adults 18 years and older from a nationally representative survey (the National Hospital Ambulatory Medical Care Survey) of ED visits, from 2000 to 2010. Violent injury was defined using International Classification of Diseases-9th Rev.-Clinical Modification, diagnosis and mechanism of injury codes. We calculated rates of ED visits for violent injuries. Medical and work-loss costs accrued by these injuries were calculated for 2005, inflation-adjusted to 2011 dollars using the WISQARS Cost of Injury Reports. An annual average of 1.4 million adults were treated for violent injuries in EDs from 2000 to 2010, comprising 1.6% (95% confidence interval, 1.5%-1.6%) of all US adult ED visits. Young adults (18-25 years), men, nonwhites, uninsured or publically insured patients, and those residing in high poverty urban areas were at increased risk for ED visits for violent injury. The 1-year, inflation-adjusted medical and work-loss cost of violent-inflicted injuries in adults in the United States was US $49.5 billion. Violent injuries account for over one million ED visits annually among adults, with no change in rates over the past decade. Young black men are at especially increased risk for ED visits for violent injuries. Overall, violent-related injuries resulted in substantial financial and societal costs. Epidemiological study, level III.

Investigations of the unit generation costs of the nuclear power plants

International Nuclear Information System (INIS)

Guntay, S.

1977-01-01

An extensive study has been carried out to investigate the unit generation costs of different reactor types. The study analyzes the following: i) development of capital costs, ii) Fuel cycle costs, iii) operation and maintenance costs, iv) local and foreign finance requirements for an arbitrary reactor type

Calculation of direct antiretroviral treatment costs and potential cost savings by using generics in the German HIV ClinSurv cohort.

Directory of Open Access Journals (Sweden)

Matthias Stoll

Full Text Available UNLABELLED: BACKGROUND/AIM OF THE STUDY: The study aimed to determine the cost impacts of antiretroviral drugs by analysing a long-term follow-up of direct costs for combined antiretroviral therapy, cART, -regimens in the nationwide long-term observational multi-centre German HIV ClinSurv Cohort. The second aim was to develop potential cost saving strategies by modelling different treatment scenarios. METHODS: Antiretroviral regimens (ART from 10,190 HIV-infected patients from 11 participating ClinSurv study centres have been investigated since 1996. Biannual data cART-initiation, cART-changes, surrogate markers, clinical events and the Centre of Disease Control- (CDC-stage of HIV disease are reported. Treatment duration was calculated on a daily basis via the documented dates for the beginning and end of each antiretroviral drug treatment. Prices were calculated for each individual regimen based on actual office sales prices of the branded pharmaceuticals distributed by the license holder including German taxes. RESULTS: During the 13-year follow-up period, 21,387,427 treatment days were covered. Cumulative direct costs for antiretroviral drugs of €812,877,356 were determined according to an average of €42.08 per day (€7.52 to € 217.70. Since cART is widely used in Germany, the costs for an entire regimen increased by 13.5%. Regimens are more expensive in the advanced stages of HIV disease. The potential for cost savings was calculated using non-nucleotide-reverse-transcriptase-inhibitor, NNRTI, more frequently instead of ritonavir-boosted protease inhibitor, PI/r, in first line therapy. This calculation revealed cumulative savings of 10.9% to 19.8% of daily treatment costs (50% and 90% substitution of PI/r, respectively. Substituting certain branded drugs by generic drugs showed potential cost savings of between 1.6% and 31.8%. CONCLUSIONS: Analysis of the data of this nationwide study reflects disease-specific health services research

Calculation of direct antiretroviral treatment costs and potential cost savings by using generics in the German HIV ClinSurv cohort.

Science.gov (United States)

Stoll, Matthias; Kollan, Christian; Bergmann, Frank; Bogner, Johannes; Faetkenheuer, Gerd; Fritzsche, Carlos; Hoeper, Kirsten; Horst, Heinz-August; van Lunzen, Jan; Plettenberg, Andreas; Reuter, Stefan; Rockstroh, Jürgen; Stellbrink, Hans-Jürgen; Hamouda, Osamah; Bartmeyer, Barbara

2011-01-01

BACKGROUND/AIM OF THE STUDY: The study aimed to determine the cost impacts of antiretroviral drugs by analysing a long-term follow-up of direct costs for combined antiretroviral therapy, cART, -regimens in the nationwide long-term observational multi-centre German HIV ClinSurv Cohort. The second aim was to develop potential cost saving strategies by modelling different treatment scenarios. Antiretroviral regimens (ART) from 10,190 HIV-infected patients from 11 participating ClinSurv study centres have been investigated since 1996. Biannual data cART-initiation, cART-changes, surrogate markers, clinical events and the Centre of Disease Control- (CDC)-stage of HIV disease are reported. Treatment duration was calculated on a daily basis via the documented dates for the beginning and end of each antiretroviral drug treatment. Prices were calculated for each individual regimen based on actual office sales prices of the branded pharmaceuticals distributed by the license holder including German taxes. During the 13-year follow-up period, 21,387,427 treatment days were covered. Cumulative direct costs for antiretroviral drugs of €812,877,356 were determined according to an average of €42.08 per day (€7.52 to € 217.70). Since cART is widely used in Germany, the costs for an entire regimen increased by 13.5%. Regimens are more expensive in the advanced stages of HIV disease. The potential for cost savings was calculated using non-nucleotide-reverse-transcriptase-inhibitor, NNRTI, more frequently instead of ritonavir-boosted protease inhibitor, PI/r, in first line therapy. This calculation revealed cumulative savings of 10.9% to 19.8% of daily treatment costs (50% and 90% substitution of PI/r, respectively). Substituting certain branded drugs by generic drugs showed potential cost savings of between 1.6% and 31.8%. Analysis of the data of this nationwide study reflects disease-specific health services research and will give insights into the cost impacts of

Methodology for Calculating Cost-per-Mile for Current and Future Vehicle Powertrain Technologies, with Projections to 2024: Preprint

Energy Technology Data Exchange (ETDEWEB)

Ruth, M.; Timbario, T. A.; Timbario, T. J.; Laffen, M.

2011-01-01

Currently, several cost-per-mile calculators exist that can provide estimates of acquisition and operating costs for consumers and fleets. However, these calculators are limited in their ability to determine the difference in cost per mile for consumer versus fleet ownership, to calculate the costs beyond one ownership period, to show the sensitivity of the cost per mile to the annual vehicle miles traveled (VMT), and to estimate future increases in operating and ownership costs. Oftentimes, these tools apply a constant percentage increase over the time period of vehicle operation, or in some cases, no increase in direct costs at all over time. A more accurate cost-per-mile calculator has been developed that allows the user to analyze these costs for both consumers and fleets. The calculator was developed to allow simultaneous comparisons of conventional light-duty internal combustion engine (ICE) vehicles, mild and full hybrid electric vehicles (HEVs), and fuel cell vehicles (FCVs). This paper is a summary of the development by the authors of a more accurate cost-per-mile calculator that allows the user to analyze vehicle acquisition and operating costs for both consumer and fleets. Cost-per-mile results are reported for consumer-operated vehicles travelling 15,000 miles per year and for fleets travelling 25,000 miles per year.

Direct cost analysis of intensive care unit stay in four European countries: applying a standardized costing methodology.

Science.gov (United States)

Tan, Siok Swan; Bakker, Jan; Hoogendoorn, Marga E; Kapila, Atul; Martin, Joerg; Pezzi, Angelo; Pittoni, Giovanni; Spronk, Peter E; Welte, Robert; Hakkaart-van Roijen, Leona

2012-01-01

The objective of the present study was to measure and compare the direct costs of intensive care unit (ICU) days at seven ICU departments in Germany, Italy, the Netherlands, and the United Kingdom by means of a standardized costing methodology. A retrospective cost analysis of ICU patients was performed from the hospital's perspective. The standardized costing methodology was developed on the basis of the availability of data at the seven ICU departments. It entailed the application of the bottom-up approach for "hotel and nutrition" and the top-down approach for "diagnostics," "consumables," and "labor." Direct costs per ICU day ranged from €1168 to €2025. Even though the distribution of costs varied by cost component, labor was the most important cost driver at all departments. The costs for "labor" amounted to €1629 at department G but were fairly similar at the other departments (€711 ± 115). Direct costs of ICU days vary widely between the seven departments. Our standardized costing methodology could serve as a valuable instrument to compare actual cost differences, such as those resulting from differences in patient case-mix. Copyright © 2012 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

The costs of functional gastrointestinal disorders and related signs and symptoms in infants: a systematic literature review and cost calculation for England.

Science.gov (United States)

Mahon, James; Lifschitz, Carlos; Ludwig, Thomas; Thapar, Nikhil; Glanville, Julie; Miqdady, Mohamad; Saps, Miguel; Quak, Seng Hock; Lenoir Wijnkoop, Irene; Edwards, Mary; Wood, Hannah; Szajewska, Hania

2017-11-14

To estimate the cost of functional gastrointestinal disorders (FGIDs) and related signs and symptoms in infants to the third party payer and to parents. To estimate the cost of illness (COI) of infant FGIDs, a two-stage process was applied: a systematic literature review and a COI calculation. As no pertinent papers were found in the systematic literature review, a 'de novo' analysis was performed. For the latter, the potential costs for the third party payer (the National Health Service (NHS) in England) and for parents/carers for the treatment of FGIDs in infants were calculated, by using publicly available data. In constructing the calculation, estimates and assumptions (where necessary) were chosen to provide a lower bound (minimum) of the potential overall cost. In doing so, the interpretation of the calculation is that the true COI can be no lower than that estimated. Our calculation estimated that the total costs of treating FGIDs in infants in England were at least £72.3 million per year in 2014/2015 of which £49.1 million was NHS expenditure on prescriptions, community care and hospital treatment. Parents incurred £23.2 million in costs through purchase of over the counter remedies. The total cost presented here is likely to be a significant underestimate as only lower bound estimates were used where applicable, and for example, costs of alternative therapies, inpatient treatments or diagnostic tests, and time off work by parents could not be adequately estimated and were omitted from the calculation. The number and kind of prescribed products and products sold over the counter to treat FGIDs suggest that there are gaps between treatment guidelines, which emphasise parental reassurance and nutritional advice, and their implementation. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2017. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

To the calculation of reduced cost capital component for power objects

International Nuclear Information System (INIS)

Andryushchenko, A.I.; Larin, E.A.

1990-01-01

The method for calculating capitalized cost component enabling comparison of alternative arrangement variants of power plant, is suggested. It is shown that in order to realize the technical-economical estimates in power industry for determination of capitalized cost component it is necessary to take into account capital construction expenditures as well as deductions for the plant dismountling and elimination of potential accidents

Estimating the unit costs of public hospitals and primary healthcare centers.

Science.gov (United States)

Younis, Mustafa Z; Jaber, Samer; Mawson, Anthony R; Hartmann, Michael

2013-01-01

Many factors have affected the rise of health expenditures, such as high-cost medical technologies, changes in disease patterns and increasing demand for health services. All countries allocate a significant portion of resources to the health sector. In 2008, the gross domestic product of Palestine was estimated to be at $6.108bn (current price) or about $1697 per capita. Health expenditures are estimated at 15.6% of the gross domestic product, almost as much as those of Germany, Japan and other developed countries. The numbers of hospitals, hospital beds and primary healthcare centers in the country have all increased. The Ministry of Health (MOH) currently operates 27 of 76 hospitals, with a total of 3074 beds, which represent 61% of total beds of all hospitals in the Palestinian Authorities area. Also, the MOH is operating 453 of 706 Primary Health Care facilities. By 2007, about 40 000 people were employed in different sectors of the health system, with 33% employed by the MOH. This purpose of this study was to develop a financing strategy to help cover some or all of the costs involved in operating such institutions and to estimate the unit cost of primary and secondary programs and departments. A retrospective study was carried out on data from government hospitals and primary healthcare centers to identify and analyze the costs and output (patient-related services) and to estimate the unit cost of health services provided by hospitals and PHCs during the year 2008. All operating costs are assigned and allocated to the departments at MOH hospitals and primary health care centers (PPHCs) and are identified as overhead departments, intermediate-service and final-service departments. Intermediate-service departments provide procedures and services to patients in the final-service departments. The costs of the overhead departments are distributed to the intermediate-service and final-service departments through a step-down method, according to allocation

20 CFR 404.275 - How is an automatic cost-of-living increase calculated?

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false How is an automatic cost-of-living increase..., SURVIVORS AND DISABILITY INSURANCE (1950- ) Computing Primary Insurance Amounts Cost-Of-Living Increases § 404.275 How is an automatic cost-of-living increase calculated? (a) Increase based on the CPI. We...

Replacement energy costs for nuclear electricity-generating units in the United States: 1997--2001. Volume 4

International Nuclear Information System (INIS)

VanKuiken, J.C.; Guziel, K.A.; Tompkins, M.M.; Buehring, W.A.

1997-09-01

This report updates previous estimates of replacement energy costs for potential short-term shutdowns of 109 US nuclear electricity-generating units. This information was developed to assist the US Nuclear Regulatory Commission (NRC) in its regulatory impact analyses, specifically those that examine the impacts of proposed regulations requiring retrofitting of or safety modifications to nuclear reactors. Such actions might necessitate shutdowns of nuclear power plants while these changes are being implemented. The change in energy cost represents one factor that the NRC must consider when deciding to require a particular modification. Cost estimates were derived from probabilistic production cost simulations of pooled utility system operations. Factors affecting replacement energy costs, such as random unit failures, maintenance and refueling requirements, and load variations, are treated in the analysis. This report describes an abbreviated analytical approach as it was adopted to update the cost estimates published in NUREG/CR-4012, Vol. 3. The updates were made to extend the time frame of cost estimates and to account for recent changes in utility system conditions, such as change in fuel prices, construction and retirement schedules, and system demand projects

The impact of unit cost reductions on gross profit: Increasing or decreasing returns?

Directory of Open Access Journals (Sweden)

Ely Dahan

2011-09-01

Full Text Available We suggest that marketers actively participate in reducing unit costs during new product development, consistent with the theme of integrated marketing and manufacturing. Most marketing managers misjudge the impact on gross profit of reducing variable unit manufacturing costs, mistakenly believing that such cost reductions yield decreasing or linear returns while they actually generate increasing returns.

Extension of the COSYMA-ECONOMICS module - cost calculations based on different economic sectors

International Nuclear Information System (INIS)

Faude, D.

1994-12-01

The COSYMA program system for evaluating the off-site consequences of accidental releases of radioactive material to the atmosphere includes an ECONOMICS module for assessing economic consequences. The aim of this module is to convert various consequences (radiation-induced health effects and impacts resulting from countermeasures) caused by an accident into the common framework of economic costs; this allows different effects to be expressed in the same terms and thus to make these effects comparable. With respect to the countermeasure 'movement of people', the dominant cost categories are 'loss-of-income costs' and 'costs of lost capital services'. In the original version of the ECONOMICS module these costs are calculated on the basis of the total number of people moved. In order to take into account also regional or local economic peculiarities of a nuclear site, the ECONOMICS module has been extended: Calculation of the above mentioned cost categories is now based on the number of employees in different economic sectors in the affected area. This extension of the COSYMA ECONOMICS module is described in more detail. (orig.)

Development of a risk-based mine closure cost calculation model

CSIR Research Space (South Africa)

Du Plessis, A

2006-06-01

Full Text Available . This research is important because currently there are a number of mines that do not have sufficient financial provision to close and rehabilitate the mines. The magnitude of the lack of funds could be reduced or eliminated if the closure cost calculation...

Cost calculations at early stages of nuclear research facilities in the nordic countries

International Nuclear Information System (INIS)

Iversen, Klaus; Salmenhaara, Seppo; Backe, Steinar; Cato, Anna; Lindskog, Staffan; Callander, Clas; Efraimsson, Henrik; Andersson, Inga; Sjoeblom, Rolf

2007-01-01

The Nordic countries Denmark, Norway and Sweden, and to some extent also Finland, had very large nuclear research and development programs for a few decades starting in the nineteen fifties. Today, only some of the facilities are in use. Some have been decommissioned and dismantled while others are at various stages of planning for shutdown. The perspective ranges from imminent to several decades. It eventually became realized that considerable planning for the future decommissioning is warranted and that an integral part of this planning is financial, including how financial funds should be acquired, used and allocated over time. This necessitates that accurate and reliable cost estimates be obtained at all stages. However, this is associated with fundamental difficulties and treacherous complexities, especially for the early ones. Eventually, Denmark and Norway decided not to build any nuclear power plants while Finland and Sweden did. This is reflected in the financing where the latter countries have established systems with special funds in which money is being collected now to cover the future costs for the decommissioning of the research facilities. Nonetheless, the needs for planning for the decommissioning of nuclear research facilities are very similar. However, they differ considerably from those of nuclear power reactors, especially with regard to cost calculations. It has become apparent in the course of work that summation types of cost estimation methodologies give rise to large systematic errors if applied at early stages, in which case comparison based assessments are less biased and may be more reliable. Therefore, in order to achieve the required quality of the cost calculations, it is necessary that data and experience from authentic cases be utilized in models for cost calculations. It also implies that this calculation process should include a well adopted learning process. Thus, a Nordic co-operation has been established for the exchange and

Standardisation of costs: the Dutch Manual for Costing in economic evaluations.

Science.gov (United States)

Oostenbrink, Jan B; Koopmanschap, Marc A; Rutten, Frans F H

2002-01-01

The lack of a uniform costing methodology is often considered a weakness of economic evaluations that hinders the interpretation and comparison of studies. Standardisation is therefore an important topic within the methodology of economic evaluations and in national guidelines that formulate the formal requirements for studies to be considered when deciding on the reimbursement of new medical therapies. Recently, the Dutch Manual for Costing: Methods and Standard Costs for Economic Evaluations in Health Care (further referred to as "the manual") has been published, in addition to the Dutch guidelines for pharmacoeconomic research. The objectives of this article are to describe the main content of the manual and to discuss some key issues of the manual in relation to the standardisation of costs. The manual introduces a six-step procedure for costing. These steps concern: the scope of the study;the choice of cost categories;the identification of units;the measurement of resource use;the monetary valuation of units; andthe calculation of unit costs. Each step consists of a number of choices and these together define the approach taken. In addition to a description of the costing process, five key issues regarding the standardisation of costs are distinguished. These are the use of basic principles, methods for measurement and valuation, standard costs (average prices of healthcare services), standard values (values that can be used within unit cost calculations), and the reporting of outcomes. The use of the basic principles, standard values and minimal requirements for reporting outcomes, as defined in the manual, are obligatory in studies that support submissions to acquire reimbursement for new pharmaceuticals. Whether to use standard costs, and the choice of a particular method to measure or value costs, is left mainly to the investigator, depending on the specific study setting. In conclusion, several instruments are available to increase standardisation in

Calculating Program for Decommissioning Work Productivity based on Decommissioning Activity Experience Data

Energy Technology Data Exchange (ETDEWEB)

Song, Chan-Ho; Park, Seung-Kook; Park, Hee-Seong; Moon, Jei-kwon [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

2014-10-15

KAERI is performing research to calculate a coefficient for decommissioning work unit productivity to calculate the estimated time decommissioning work and estimated cost based on decommissioning activity experience data for KRR-2. KAERI used to calculate the decommissioning cost and manage decommissioning activity experience data through systems such as the decommissioning information management system (DECOMMIS), Decommissioning Facility Characterization DB System (DEFACS), decommissioning work-unit productivity calculation system (DEWOCS). In particular, KAERI used to based data for calculating the decommissioning cost with the form of a code work breakdown structure (WBS) based on decommissioning activity experience data for KRR-2.. Defined WBS code used to each system for calculate decommissioning cost. In this paper, we developed a program that can calculate the decommissioning cost using the decommissioning experience of KRR-2, UCP, and other countries through the mapping of a similar target facility between NPP and KRR-2. This paper is organized as follows. Chapter 2 discusses the decommissioning work productivity calculation method, and the mapping method of the decommissioning target facility will be described in the calculating program for decommissioning work productivity. At KAERI, research on various decommissioning methodologies of domestic NPPs will be conducted in the near future. In particular, It is difficult to determine the cost of decommissioning because such as NPP facility have the number of variables, such as the material of the target facility decommissioning, size, radiographic conditions exist.

Calculating Program for Decommissioning Work Productivity based on Decommissioning Activity Experience Data

International Nuclear Information System (INIS)

Song, Chan-Ho; Park, Seung-Kook; Park, Hee-Seong; Moon, Jei-kwon

2014-01-01

KAERI is performing research to calculate a coefficient for decommissioning work unit productivity to calculate the estimated time decommissioning work and estimated cost based on decommissioning activity experience data for KRR-2. KAERI used to calculate the decommissioning cost and manage decommissioning activity experience data through systems such as the decommissioning information management system (DECOMMIS), Decommissioning Facility Characterization DB System (DEFACS), decommissioning work-unit productivity calculation system (DEWOCS). In particular, KAERI used to based data for calculating the decommissioning cost with the form of a code work breakdown structure (WBS) based on decommissioning activity experience data for KRR-2.. Defined WBS code used to each system for calculate decommissioning cost. In this paper, we developed a program that can calculate the decommissioning cost using the decommissioning experience of KRR-2, UCP, and other countries through the mapping of a similar target facility between NPP and KRR-2. This paper is organized as follows. Chapter 2 discusses the decommissioning work productivity calculation method, and the mapping method of the decommissioning target facility will be described in the calculating program for decommissioning work productivity. At KAERI, research on various decommissioning methodologies of domestic NPPs will be conducted in the near future. In particular, It is difficult to determine the cost of decommissioning because such as NPP facility have the number of variables, such as the material of the target facility decommissioning, size, radiographic conditions exist

Is scorpion antivenom cost-effective as marketed in the United States?

Science.gov (United States)

Armstrong, Edward P; Bakall, Maja; Skrepnek, Grant H; Boyer, Leslie V

2013-12-15

The purpose of this study was to analyze the cost-effectiveness of scorpion antivenom compared to no antivenom, in the United States, using a decision analysis framework. A decision analytic model was created to assess patient course with and without antivenom. Costs were determined from the perspective of a health care payer. Cost data used in the model were extracted from Arizona Medicaid. The probability of clinical events occurring with and without antivenom was obtained from the published literature, medical claims obtained from Arizona Medicaid, and results of recent clinical trials. Patients that became so ill that mechanical ventilator support was necessary were considered treatment failures. A Monte Carlo simulation was run 1000 times and sampled simultaneously across all variable distributions in the model. The mean success rate was 99.87% (95% CI 99.64%-99.98%) with scorpion antivenom and 94.31% (95% CI 91.10%-96.61%) without scorpion antivenom. The mean cost using scorpion antivenom was $10,708 (95% CI $10,556 - $11,010) and the mean cost without scorpion antivenom was $3178 (95% CI $1627 - $5184). Since the 95% CIs do not overlap for either the success or cost, use of the scorpion antivenom was significantly more effective and significantly more expensive than no antivenom. Cost-effectiveness analysis found that the scorpion antivenom was not cost-effective at its current price as marketed in the United States. The scorpion antivenom marketed in the United States is extremely effective, but too costly to justify its use in most clinical situations. Formulary committees should restrict the use of this antivenom to only the most severe scorpion envenomations. Copyright © 2013 Elsevier Ltd. All rights reserved.

Demand of Insurance under the Cost-of-Capital Premium Calculation Principle

Directory of Open Access Journals (Sweden)

Michael Merz

2014-06-01

Full Text Available We study the optimal insurance design problem. This is a risk sharing problem between an insured and an insurer. The main novelty in this paper is that we study this optimization problem under a risk-adjusted premium calculation principle for the insurance cover. This risk-adjusted premium calculation principle uses the cost-of-capital approach as it is suggested (and used by the regulator and the insurance industry.

Financial impact of spinal cord stimulation on the healthcare budget: a comparative analysis of costs in Canada and the United States.

Science.gov (United States)

Kumar, Krishna; Bishop, Sharon

2009-06-01

Many institutions with spinal cord stimulation (SCS) programs fail to realize that besides the initial implantation cost, budgetary allocation must be made to address annual maintenance costs as well as complications as they arise. Complications remain the major contributing factor to the overall expense of SCS. The authors present a formula that, when applied, provides a realistic representation of the actual costs necessary to implant and maintain SCS systems in Canada and the US. The authors performed a retrospective analysis of 197 cases involving SCS (161 implanted and 36 failed trial stimulations) between 1995 and 2006. The cost of patient workup, initial implantation, annual maintenance, and resources necessary to resolve complications were assessed for each case and a unit cost applied. The total cost allocated for each case was determined by summing across healthcare resource headings. Using the same parameters, the unit cost was calculated in both Canadian (CAD) and US dollars (USD) at 2007 prices. The cost of implanting a SCS system in Canada is $21,595 (CAD), in US Medicare $32,882 (USD), and in US Blue Cross Blue Shield (BCBS) $57,896 (USD). The annual maintenance cost of an uncomplicated case in Canada is $3539 (CAD), in US Medicare $5071 (USD), and in BCBS $7277 (USD). The mean cost of a complication was $5191 in Canada (range $136-18,837 [CAD]). In comparison, in the US the figures were $9649 (range $381-28,495) for Medicare and $21,390 (range $573-54,547) for BCBS (both USD). Using these calculations a formula was derived as follows: the annual maintenance cost (a) was added to the average annual cost per complication per patient implanted (b); the sum was then divided by the implantation cost (c); and the result was multiplied by 100 to obtain a percentage (a + b / c x 100). To make this budgetary cap universally applicable, the results from the application of the formula were averaged, resulting in an 18% premium. For budgeting purposes the

Calculation of energy costs of composite biomass stirring at biogas stations

Science.gov (United States)

Suslov, D. Yu; Temnikov, D. O.

2018-03-01

The paper is devoted to the study of the equipment to produce biogas fuel from organic wastes. The bioreactor equipped with a combined stirring system ensuring mechanical and bubbling stirring is designed. The method of energy cost calculation of the combined stirring system with original design is suggested. The received expressions were used in the calculation of the stirring system installed in the 10 m3 bioreactor: power consumed by the mixer during the start-up period made Nz =9.03 kW, operating power of the mixer made NE =1.406 kW, compressor power for bubbling stirring made NC =18.5 kW. Taking into account the operating mode of single elements of the stirring system, the energy cost made 4.38% of the total energy received by the biogas station.

COSTS AND PROFITABILITY IN FOOD PROCESSING: PASTRY TYPE UNITS

Directory of Open Access Journals (Sweden)

DUMITRANA MIHAELA

2013-08-01

Full Text Available For each company, profitability, products quality and customer satisfaction are the most importanttargets. To attaint these targets, managers need to know all about costs that are used in decision making. Whatkind of costs? How these costs are calculated for a specific sector such as food processing? These are only a fewquestions with answers in our paper. We consider that a case study for this sector may be relevant for all peoplethat are interested to increase the profitability of this specific activity sector.

The Impact of Depreciation on Costs

OpenAIRE

Mariana Radu

2013-01-01

It is known that depreciation is calculated in financial accounting by regulated criteria, depending on a conventional fixed life. Excluding depreciation depending on units produced (applied to buildings and special construction of mines, salt mines, quarries) where it is calculated per unit based on the exploitable reserve of useful mineral substance, the other depreciation methods do not always lead to fair and justified calculation of production costs. In this paper I will show how to reco...

Unit cost of medical services at different hospitals in India.

Directory of Open Access Journals (Sweden)

Susmita Chatterjee

Full Text Available Institutional care is a growing component of health care costs in low- and middle-income countries, but local health planners in these countries have inadequate knowledge of the costs of different medical services. In India, greater utilisation of hospital services is driven both by rising incomes and by government insurance programmes that cover the cost of inpatient services; however, there is still a paucity of unit cost information from Indian hospitals. In this study, we estimated operating costs and cost per outpatient visit, cost per inpatient stay, cost per emergency room visit, and cost per surgery for five hospitals of different types across India: a 57-bed charitable hospital, a 200-bed private hospital, a 400-bed government district hospital, a 655-bed private teaching hospital, and a 778-bed government tertiary care hospital for the financial year 2010-11. The major cost component varied among human resources, capital costs, and material costs, by hospital type. The outpatient visit cost ranged from Rs. 94 (district hospital to Rs. 2,213 (private hospital (USD 1 = INR 52. The inpatient stay cost was Rs. 345 in the private teaching hospital, Rs. 394 in the district hospital, Rs. 614 in the tertiary care hospital, Rs. 1,959 in the charitable hospital, and Rs. 6,996 in the private hospital. Our study results can help hospital administrators understand their cost structures and run their facilities more efficiently, and we identify areas where improvements in efficiency might significantly lower unit costs. The study also demonstrates that detailed costing of Indian hospital operations is both feasible and essential, given the significant variation in the country's hospital types. Because of the size and diversity of the country and variations across hospitals, a large-scale study should be undertaken to refine hospital costing for different types of hospitals so that the results can be used for policy purposes, such as revising

Unit Cost of Medical Services at Different Hospitals in India

Science.gov (United States)

Chatterjee, Susmita; Levin, Carol; Laxminarayan, Ramanan

2013-01-01

Institutional care is a growing component of health care costs in low- and middle-income countries, but local health planners in these countries have inadequate knowledge of the costs of different medical services. In India, greater utilisation of hospital services is driven both by rising incomes and by government insurance programmes that cover the cost of inpatient services; however, there is still a paucity of unit cost information from Indian hospitals. In this study, we estimated operating costs and cost per outpatient visit, cost per inpatient stay, cost per emergency room visit, and cost per surgery for five hospitals of different types across India: a 57-bed charitable hospital, a 200-bed private hospital, a 400-bed government district hospital, a 655-bed private teaching hospital, and a 778-bed government tertiary care hospital for the financial year 2010–11. The major cost component varied among human resources, capital costs, and material costs, by hospital type. The outpatient visit cost ranged from Rs. 94 (district hospital) to Rs. 2,213 (private hospital) (USD 1 = INR 52). The inpatient stay cost was Rs. 345 in the private teaching hospital, Rs. 394 in the district hospital, Rs. 614 in the tertiary care hospital, Rs. 1,959 in the charitable hospital, and Rs. 6,996 in the private hospital. Our study results can help hospital administrators understand their cost structures and run their facilities more efficiently, and we identify areas where improvements in efficiency might significantly lower unit costs. The study also demonstrates that detailed costing of Indian hospital operations is both feasible and essential, given the significant variation in the country’s hospital types. Because of the size and diversity of the country and variations across hospitals, a large-scale study should be undertaken to refine hospital costing for different types of hospitals so that the results can be used for policy purposes, such as revising payment rates

Hospital costs of central line-associated bloodstream infections and cost-effectiveness of closed vs. open infusion containers. The case of Intensive Care Units in Italy.

Science.gov (United States)

Tarricone, Rosanna; Torbica, Aleksandra; Franzetti, Fabio; Rosenthal, Victor D

2010-05-10

The aim was to evaluate direct health care costs of central line-associated bloodstream infections (CLABSI) and to calculate the cost-effectiveness ratio of closed fully collapsible plastic intravenous infusion containers vs. open (glass) infusion containers. A two-year, prospective case-control study was undertaken in four intensive care units in an Italian teaching hospital. Patients with CLABSI (cases) and patients without CLABSI (controls) were matched for admission departments, gender, age, and average severity of illness score. Costs were estimated according to micro-costing approach. In the cost effectiveness analysis, the cost component was assessed as the difference between production costs while effectiveness was measured by CLABSI rate (number of CLABSI per 1000 central line days) associated with the two infusion containers. A total of 43 cases of CLABSI were compared with 97 matched controls. The mean age of cases and controls was 62.1 and 66.6 years, respectively (p = 0.143); 56% of the cases and 57% of the controls were females (p = 0.922). The mean length of stay of cases and controls was 17.41 and 8.55 days, respectively (p Use of innovative technologies such as closed infusion containers can significantly reduce the incidence of healthcare acquired infection without posing additional burden on hospital budgets.

Calculation of the real states of Ignalina NPP Unit 1 and Unit 2 RBMK-1500 reactors in the verification process of QUABOX/CUBBOX code

International Nuclear Information System (INIS)

Bubelis, E.; Pabarcius, R.; Demcenko, M.

2001-01-01

Calculations of the main neutron-physical characteristics of RBMK-1500 reactors of Ignalina NPP Unit 1 and Unit 2 were performed, taking real reactor core states as the basis for these calculations. Comparison of the calculation results, obtained using QUABOX/CUBBOX code, with experimental data and the calculation results, obtained using STEPAN code, showed that all the main neutron-physical characteristics of the reactors of Unit 1 and Unit 2 of Ignalina NPP are in the safe deviation range of die analyzed parameters, and that reactors of Ignalina NPP, during the process of the reactor core composition change, are operated in a safe and stable manner. (author)

CLASSICAL CALCULATION METHODS OF COSTS AND THEIR LIMITS IN ACTUAL FRAME OF ROMANIAN ECONOMY. PRESENT TENDENCIES IN COSTS ACCOUNTANCY

Directory of Open Access Journals (Sweden)

Simona Dragomirescu

2008-12-01

Full Text Available Classical accountancy shaped and coagulated in an informational system grafted on traditional production systems, characterized by mass productions, planning etc. The powerful concentrations and grouping, economies globalization, both as offer and as demand, the new restrictions and economical opportunities and global environment technologies lead to a redefining of enterprises’ objectives. From the well-known “quantity and productivity”, the enterprise faced a new system of objectives: quality’s increase; terms and costs decrease; productivity; flexibility. In such conditions the need of “defining new methods” appeared, the need of adapting the fundamental calculation methods, their improvement – respective the appearance of modern methods of costs calculation.

Energy cost unit of street and park lighting system with solar technology for a more friendly city

Science.gov (United States)

Warman, E.; Nasution, F. S.; Fahmi, F.

2018-03-01

Street and park lighting system is part of a basic infrastructure need to be available in such a friendly city. Enough light will provide more comfort to citizens, especially at night since its function to illuminate roads and park environments around the covered area. The necessity to add more and more lighting around the city caused the rapid growth of the street and park lighting system while the power from PLN (national electricity company) is insufficient and the cost is getting higher. Therefore, it is necessary to consider other energy sources that are economical, environmentally friendly with good continuity. Indonesia, which located on the equator, have benefited from getting solar radiation throughout the year. This free solar radiation can be utilized as an energy source converted by solar cells to empower street and park lighting system. In this study, we planned the street and park lighting with solar technology as alternatives. It was found that for Kota Medan itself, an average solar radiation intensity of 3,454.17 Wh / m2 / day is available. By using prediction and projection method, it was calculated that the energy cost unit for this system was at Rp 3,455.19 per kWh. This cost was higher than normal energy cost unit but can answer the scarcity of energy availability for street and park lighting system

Availability and cost functions for periodically inspected preventively maintained units

International Nuclear Information System (INIS)

Vaurio, J.K.

1999-01-01

Unavailability and cost rate functions are developed for components whose failures can occur randomly but they are detected only by periodic testing or inspections. If a failure occurs between consecutive inspections, the unit remains failed until the next inspection. Components are renewed by preventive maintenance periodically, or by repair or replacement after a failure, whichever occurs first (age-replacement). The model takes into account finite repair and maintenance durations as well as costs due to testing, repair, maintenance and lost production or accidents. For normally operating units the time-related penalty is loss of production. For standby safety equipment it is the expected cost of an accident that can happen when the component is down due to a dormant failure, repair or maintenance. The objective of maintenance optimization is to minimize the total cost rate by proper selection of two intervals, one for inspections and one for replacements. General conditions and techniques are developed for solving optimal test and maintenance intervals, with and without constraints on the production loss or accident rate. Insights are gained into how the optimal intervals depend on various cost parameters and reliability characteristics

Incremental cost of PACS in a medical intensive care unit

Science.gov (United States)

Langlotz, Curtis P.; Cleff, Bridget; Even-Shoshan, Orit; Bozzo, Mary T.; Redfern, Regina O.; Brikman, Inna; Seshadri, Sridhar B.; Horii, Steven C.; Kundel, Harold L.

1995-05-01

Our purpose is to determine the incremental costs (or savings) due to the introduction of picture archiving and communication systems (PACS) and computed radiology (CR) in a medical intensive care unit (MICU). Our economic analysis consists of three measurement methods. The first method is an assessment of the direct costs to the radiology department, implemented in a spreadsheet model. The second method consists of a series of brief observational studies to measure potential changes in personnel costs that might not be reflected in administrative claims. The third method (results not reported here) is a multivariate modeling technique which estimates the independent effect of PACS/CR on the cost of care (estimated from administrative claims data), while controlling for clinical case- mix variables. Our direct cost model shows no cost savings to the radiology department after the introduction of PACS in the medical intensive care unit. Savings in film supplies and film library personnel are offset by increases in capital equipment costs and PACS operation personnel. The results of observational studies to date demonstrate significant savings in clinician film-search time, but no significant change in technologist time or lost films. Our model suggests that direct radiology costs will increase after the limited introduction of PACS/CR in the MICU. Our observational studies show a small but significant effect on clinician film search time by the introduction of PACS/CR in the MICU, but no significant effect on other variables. The projected costs of a hospital-wide PACS are currently under study.

Comparing Methods of Calculating Expected Annual Damage in Urban Pluvial Flood Risk Assessments

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Anders Skovgård Olsen

2015-01-01

Full Text Available Estimating the expected annual damage (EAD due to flooding in an urban area is of great interest for urban water managers and other stakeholders. It is a strong indicator for a given area showing how vulnerable it is to flood risk and how much can be gained by implementing e.g., climate change adaptation measures. This study identifies and compares three different methods for estimating the EAD based on unit costs of flooding of urban assets. One of these methods was used in previous studies and calculates the EAD based on a few extreme events by assuming a log-linear relationship between cost of an event and the corresponding return period. This method is compared to methods that are either more complicated or require more calculations. The choice of method by which the EAD is calculated appears to be of minor importance. At all three case study areas it seems more important that there is a shift in the damage costs as a function of the return period. The shift occurs approximately at the 10 year return period and can perhaps be related to the design criteria for sewer systems. Further, it was tested if the EAD estimation could be simplified by assuming a single unit cost per flooded area. The results indicate that within each catchment this may be a feasible approach. However the unit costs varies substantially between different case study areas. Hence it is not feasible to develop unit costs that can be used to calculate EAD, most likely because the urban landscape is too heterogeneous.

Revised Mulliken Electronegativities I. Calculation and Conversion to Pauling Units.

Science.gov (United States)

Bratsch, Steven G.

1988-01-01

Discusses a revision and extension of the Mulliken electronegativity scale to consider 50 elements. Describes the calculation of valence-state promotion energies and Mulliken atomic electronegativities and the conversion of Mulliken electronegativities to Pauling units. (CW)

A systematic review of the unit costs of allied health and community services used by older people in Australia

Directory of Open Access Journals (Sweden)

Farag Inez

2013-02-01

Full Text Available Abstract Background An economic evaluation of interventions for older people requires accurate assessment of costing and consideration of both acute and long-term services. Accurate information on the unit cost of allied health and community services is not readily available in Australia however. This systematic review therefore aims to synthesise information available in the literature on the unit costs of allied health and community services that may be utilised by an older person living in Australia. Method A comprehensive search of Medline, Embase, CINAHL, Google Scholar and Google was undertaken. Specialised economic databases were also reviewed. In addition Australian Government Department websites were inspected. The search identified the cost of specified allied health services including: physiotherapy, occupational therapy, dietetics, podiatry, counselling and home nursing. The range of community services included: personal care, meals on wheels, transport costs and domestic services. Where the information was not available, direct contact with service providers was made. Results The number of eligible studies included in the qualitative synthesis was fourty-nine. Calculated hourly rates for Australian allied health services were adjusted to be in equivalent currency and were as follows as follows: physiotherapy $157.75, occupational therapy $150.77, dietetics $163.11, psychological services $165.77, community nursing $105.76 and podiatry $129.72. Conclusions Utilisation of the Medicare Benefits Scheduled fee as a broad indicator of the costs of services, may lead to underestimation of the real costs of services and therefore to inaccuracies in economic evaluation.

Life cycle costing of waste management systems: Overview, calculation principles and case studies

DEFF Research Database (Denmark)

Martinez Sanchez, Veronica; Kromann, Mikkel A.; Astrup, Thomas Fruergaard

2015-01-01

This paper provides a detailed and comprehensive cost model for the economic assessment of solid waste management systems. The model was based on the principles of Life Cycle Costing (LCC) and followed a bottom-up calculation approach providing detailed cost items for all key technologies within...... regarding the cost assessment of waste management, namely system boundary equivalency, accounting for temporally distributed emissions and impacts, inclusions of transfers, the internalisation of environmental impacts and the coverage of shadow prices, and there was also significant confusion regarding...

Short-term costs of preeclampsia to the United States health care system.

Science.gov (United States)

Stevens, Warren; Shih, Tiffany; Incerti, Devin; Ton, Thanh G N; Lee, Henry C; Peneva, Desi; Macones, George A; Sibai, Baha M; Jena, Anupam B

2017-09-01

Preeclampsia is a leading cause of maternal morbidity and mortality and adverse neonatal outcomes. Little is known about the extent of the health and cost burden of preeclampsia in the United States. This study sought to quantify the annual epidemiological and health care cost burden of preeclampsia to both mothers and infants in the United States in 2012. We used epidemiological and econometric methods to assess the annual cost of preeclampsia in the United States using a combination of population-based and administrative data sets: the National Center for Health Statistics Vital Statistics on Births, the California Perinatal Quality Care Collaborative Databases, the US Health Care Cost and Utilization Project database, and a commercial claims data set. Preeclampsia increased the probability of an adverse event from 4.6% to 10.1% for mothers and from 7.8% to 15.4% for infants while lowering gestational age by 1.7 weeks (P preeclampsia during the first 12 months after birth was $1.03 billion for mothers and $1.15 billion for infants. The cost burden per infant is dependent on gestational age, ranging from $150,000 at 26 weeks gestational age to $1311 at 36 weeks gestational age. In 2012, the cost of preeclampsia within the first 12 months of delivery was $2.18 billion in the United States ($1.03 billion for mothers and $1.15 billion for infants), and was disproportionately borne by births of low gestational age. Copyright © 2017 Elsevier Inc. All rights reserved.

Cost of diabetic foot in France, Spain, Italy, Germany and United Kingdom: A systematic review.

Science.gov (United States)

Tchero, Huidi; Kangambega, Pauline; Lin, Lucien; Mukisi-Mukaza, Martin; Brunet-Houdard, Solenne; Briatte, Christine; Retali, Gerald Reparate; Rusch, Emmanuel

2018-04-01

Cost estimates for diabetic foot are available for developed countries based on cost data for different years. This study aimed to provide a comparison of the cost of diabetic foot in E5 (France, Spain, Italy, Germany, and the United Kingdom) and its characteristics across different conditions. PubMed, Central and Embase databases were searched in February 2017 for English language publications. Bibliographies of relevant papers were also searched manually. Reviews and research papers from E5 regions reporting on cost of diabetic foot were included. Reported cost was converted to equivalent 2016 $ for comparison purposes. All the costs presented are mean cost per patient per year in 2016 $. Nine studies were included in the analysis. The total cost of amputation ranged from $ 15,046 in 2001 to $ 38,621 in 2005. The direct cost of amputation ranged from $ 13,842 in 2001 to $ 83,728 during 2005-2009. Indirect cost of amputation was more uniform, ranging from between $ 1,043 to $ 1,442. The direct cost of gangrene ranged from $ 3,352 in 2003 to $ 8,818 in Germany. Although, for the same year, 2003, the cost for Spain was almost double that for Germany. The total cost of an uninfected ulcer was $ 6,174 in 2002, but increased to $ 14,441 in 2005; for an infected ulcer the cost increased from $ 2,637 to $ 2,957. The different countries showed variations in the components used to calculate the cost of diabetic foot. The E5 incurs a heavy cost from diabetic foot and its complications. There is an unmet need for the identification of cost-cutting strategies, as diabetic foot costs more than major cardiac diseases. Copyright © 2017 Elsevier Masson SAS. All rights reserved.

Cost-benefit calculation of phytoremediation technology for heavy-metal-contaminated soil.

Science.gov (United States)

Wan, Xiaoming; Lei, Mei; Chen, Tongbin

2016-09-01

Heavy-metal pollution of soil is a serious issue worldwide, particularly in China. Soil remediation is one of the most difficult management issues for municipal and state agencies because of its high cost. A two-year phytoremediation project for soil contaminated with arsenic, cadmium, and lead was implemented to determine the essential parameters for soil remediation. Results showed highly efficient heavy metal removal. Costs and benefits of this project were calculated. The total cost of phytoremediation was US$75,375.2/hm(2) or US$37.7/m(3), with initial capital and operational costs accounting for 46.02% and 53.98%, respectively. The costs of infrastructures (i.e., roads, bridges, and culverts) and fertilizer were the highest, mainly because of slow economic development and serious contamination. The cost of phytoremediation was lower than the reported values of other remediation technologies. Improving the mechanization level of phytoremediation and accurately predicting or preventing unforeseen situations were suggested for further cost reduction. Considering the loss caused by environmental pollution, the benefits of phytoremediation will offset the project costs in less than seven years. Copyright © 2015 Elsevier B.V. All rights reserved.

Audit Calculations of LBLOCA for Ulchin Unit 1 and 2 Power Up rate

Energy Technology Data Exchange (ETDEWEB)

Kang, Donggu; Huh, Byunggil; Yoo, Seunghunl; Yang, Chaeyong; Seul, Kwangwon [Korea Institute of Nuclear Safety, Daejeon (Korea, Republic of)

2013-05-15

The KINS-Realistic Evaluation Model (KINS-REM) was developed for the independent audit calculation in 1991, and the code accuracy and statistical method have been improved. To support the licensing review and to confirm the validity of licensee's calculation, regulatory auditing calculations have been also conducted. Currently, the modification of Ulchin 1 and 2 operating license for 4.5% power up rate is under review. In this study, the regulatory audit calculation for LBLOCA of Ulchin Unit 1 and 2 with 4.5% power up rate was performed by applying KINS-REM. In this study, the regulatory audit calculation for LBLOCA of Ulchin Unit 1 and 2 with 4.5% power up rate was performed by applying KINS-REM. It is confirmed that the analysis results of LBLOCA for Ulchin 1 and 2 power up rate meets the PCT acceptance criteria.

Use of an expert system for energy cost calculations in the pulp and paper industry

International Nuclear Information System (INIS)

Viinikainen, S.; Malinen, H.

1991-12-01

In this paper, an application for the calculation of energy prices and product energy costs in the pulp and paper industry by using the Xi Plus expert system is presented. The use of expert systems in the energy field and also the Xi Plus expert system and its general features are also discussed. The application has been made after collecting data from several sources. It runs in an IBM AT compatible microcomputer therefore being easily used in mills. The name of the application is PRODUCT ENERGY COST. It has a three level structure: the mill level, the department level and the main equipment level. Currently, the mill level and, in the energy production area, the department level (power plant) and the equipment level (boilers, turbines) are used. The application consists of four knowledge base groups. Altogether there are 52 separate knowledge bases having 534 rules or demons. The knowledge base groups are: BASIC DATA, ENERGY USE, ENERGY PRODUCTION and ENERGY COSTS. The application can be used for various heat and electrical energy price calculations or for energy cost calculations for different pulp and paper products. In this study, the energy prices for kraft pulp, TMP, newsprint and fine paper in different operating conditions and the associated energy costs of the products are calculated. Also, in some cases a sensitivity analysis is done. The expert system is quite suitable for this type of calculation and the method could be further developed for specific industrial needs, e.g. to enhance the energy management systems

[Process-oriented cost calculation in interventional radiology. A case study].

Science.gov (United States)

Mahnken, A H; Bruners, P; Günther, R W; Rasche, C

2012-01-01

Currently used costing methods such as cost centre accounting do not sufficiently reflect the process-based resource utilization in medicine. The goal of this study was to establish a process-oriented cost assessment of percutaneous radiofrequency (RF) ablation of liver and lung metastases. In each of 15 patients a detailed task analysis of the primary process of hepatic and pulmonary RF ablation was performed. Based on these data a dedicated cost calculation model was developed for each primary process. The costs of each process were computed and compared with the revenue for in-patients according to the German diagnosis-related groups (DRG) system 2010. The RF ablation of liver metastases in patients without relevant comorbidities and a low patient complexity level results in a loss of EUR 588.44, whereas the treatment of patients with a higher complexity level yields an acceptable profit. The treatment of pulmonary metastases is profitable even in cases of additional expenses due to complications. Process-oriented costing provides relevant information that is needed for understanding the economic impact of treatment decisions. It is well suited as a starting point for economically driven process optimization and reengineering. Under the terms of the German DRG 2010 system percutaneous RF ablation of lung metastases is economically reasonable, while RF ablation of liver metastases in cases of low patient complexity levels does not cover the costs.

Cost assessment of a new oral care program in the intensive care unit to prevent ventilator-associated pneumonia.

Science.gov (United States)

Ory, Jérôme; Mourgues, Charline; Raybaud, Evelyne; Chabanne, Russell; Jourdy, Jean Christophe; Belard, Fabien; Guérin, Renaud; Cosserant, Bernard; Faure, Jean Sébastien; Calvet, Laure; Pereira, Bruno; Guelon, Dominique; Traore, Ousmane; Gerbaud, Laurent

2018-06-01

Ventilator-associated pneumonia (VAP) is the most frequent hospital-acquired infections in intensive care units (ICU). In the bundle of care to prevent the VAP, the oral care is very important strategies, to decrease the oropharyngeal bacterial colonization and presence of causative bacteria of VAP. In view of the paucity of medical economics studies, our objective was to determine the cost of implementing this oral care program for preventing VAP. In five ICUs, during period 1, caregivers used a foam stick for oral care and, during period 2, a stick and tooth brushing with aspiration. Budgetary effect of the new program from the hospital's point of view was analyzed for both periods. The costs avoided were calculated from the incidence density of VAP (cases per 1000 days of intubation). The cost study included device cost, benefit lost, and ICU cost (medication, employer and employee contributions, blood sample analysis…). A total of 2030 intubated patients admitted to the ICUs benefited from oral care. The cost of implementing the study protocol was estimated to be €11,500 per year. VAP rates decreased significantly between the two periods (p1 = 12.8% and p2 = 8.5%, p = 0.002). The VAP revenue was ranged from €28,000 to €45,000 and the average cost from €39,906 to €42,332. The total cost assessment calculated was thus around €1.9 million in favor of the new oral care program. Our study showed that the implementation of a simple strategy improved the quality of patient care is economically viable. NCT02400294.

Cost-effectiveness Analysis for Technology Acquisition.

Science.gov (United States)

Chakravarty, A; Naware, S S

2008-01-01

In a developing country with limited resources, it is important to utilize the total cost visibility approach over the entire life-cycle of the technology and then analyse alternative options for acquiring technology. The present study analysed cost-effectiveness of an "In-house" magnetic resonance imaging (MRI) scan facility of a large service hospital against outsourcing possibilities. Cost per unit scan was calculated by operating costing method and break-even volume was calculated. Then life-cycle cost analysis was performed to enable total cost visibility of the MRI scan in both "In-house" and "outsourcing of facility" configuration. Finally, cost-effectiveness analysis was performed to identify the more acceptable decision option. Total cost for performing unit MRI scan was found to be Rs 3,875 for scans without contrast and Rs 4,129 with contrast. On life-cycle cost analysis, net present value (NPV) of the "In-house" configuration was found to be Rs-(4,09,06,265) while that of "outsourcing of facility" configuration was Rs-(5,70,23,315). Subsequently, cost-effectiveness analysis across eight Figures of Merit showed the "In-house" facility to be the more acceptable option for the system. Every decision for acquiring high-end technology must be subjected to life-cycle cost analysis.

Consideration concerning the costs of the 300 kW wind units developed in Romania

International Nuclear Information System (INIS)

Gyulai, F.; Bej, A.

1995-01-01

A demonstrative wind farm with four research units, 300 kW each, is in developing stage in Romania. The article shows economic analysis of these experimental wind units and their cost structure focusing in component costs, performance, manufacturing technology and installing work. (author)

Consideration concerning the costs of the 300 kW wind units developed in Romania

Energy Technology Data Exchange (ETDEWEB)

Gyulai, F; Bej, A [Technical Univ. of Timisoara (Romania). Wind Energy Research Center

1996-12-31

A demonstrative wind farm with four research units, 300 kW each, is in developing stage in Romania. The article shows economic analysis of these experimental wind units and their cost structure focusing in component costs, performance, manufacturing technology and installing work. (author)

Consideration concerning the costs of the 300 kW wind units developed in Romania

Energy Technology Data Exchange (ETDEWEB)

Gyulai, F.; Bej, A. [Technical Univ. of Timisoara (Romania). Wind Energy Research Center

1995-12-31

A demonstrative wind farm with four research units, 300 kW each, is in developing stage in Romania. The article shows economic analysis of these experimental wind units and their cost structure focusing in component costs, performance, manufacturing technology and installing work. (author)

Evaluation of syngas production unit cost of bio-gasification facility using regression analysis techniques

Energy Technology Data Exchange (ETDEWEB)

Deng, Yangyang; Parajuli, Prem B.

2011-08-10

Evaluation of economic feasibility of a bio-gasification facility needs understanding of its unit cost under different production capacities. The objective of this study was to evaluate the unit cost of syngas production at capacities from 60 through 1800Nm 3/h using an economic model with three regression analysis techniques (simple regression, reciprocal regression, and log-log regression). The preliminary result of this study showed that reciprocal regression analysis technique had the best fit curve between per unit cost and production capacity, with sum of error squares (SES) lower than 0.001 and coefficient of determination of (R 2) 0.996. The regression analysis techniques determined the minimum unit cost of syngas production for micro-scale bio-gasification facilities of $0.052/Nm 3, under the capacity of 2,880 Nm 3/h. The results of this study suggest that to reduce cost, facilities should run at a high production capacity. In addition, the contribution of this technique could be the new categorical criterion to evaluate micro-scale bio-gasification facility from the perspective of economic analysis.

Preliminary regulatory audit calculation for Shinkori Units 3 and 4 LBLOCA

Energy Technology Data Exchange (ETDEWEB)

Woo, S. W.; Kim, B. S.; Kim, J. K. (and others)

2006-12-15

The objective of this study is to perform a preliminary evaluation for Shinkori Units 3 and 4 LBLOCA by applying KINS Realistic Evaluation Methodology (REM). The following results were obtained: (1) From the evaluation for Shinkori Units 3 and 4 LBLOCA, the peak cladding temperature was evaluated to meet the regulatory requirement and the feasibility of the KINS-REM was identified. (2) The input decks that were developed in the previous studies, were reviewed and the evaluation model of the fluidic device was developed and applied for the audit calculation. (3) The treating method for the uncertainty of the gap conductance was developed and applied for the audit calculation. (4) The pre- and post-processing programs were developed for this study. (5) For the more detailed assessments, the information for the gap conductance, etc. should be improved and the effects of coolant bypass during blowdown, steam binding and so on were not sufficiently evaluated. KINS-REM should be advanced to evaluate these effects properly. The KINS methodology that was used in this study, can be further applied for independent regulatory audit calculations related to the licensing application on LOCA best estimate calculation.

COST ANALYSIS OF CLINICAL PRACTICE NURSING PROFESSION STUDENTS WITH ACTIVITY BASED COSTING (ABC METHOD IN Dr. SOEWANDHI HOSPITAL SURABAYA EAST JAVA

Directory of Open Access Journals (Sweden)

M Hasinuddin

2017-02-01

Research result. The results using the ABC method showed that the unit cost to the cost of professional practice nurses in the hospital Dr. Soewandhi Surabaya is Rp. 460,000, - / month / person, while the cost of practice set by the RS Dr. Soewandhi is Rp. 1.200.000, - / month / person. There is a practice of the profession excess costs Rp. 740,000, -. RS Dr. Surabaya Soewandhi practice fees apply without using a standard based on the unit cost accordingly. Some educational institutions felt the cost was very heavy so the impact to the cancellation of the filing of the professional nurses student practice. Conclusions and recommendations. The hospital used a professional students practice nurses should use the standard fees in accordance with needs through precise calculations that the fees charged to students through educational institutions in accordance with the appropriate calculations. Keyword: ABC system - Profession nurses - Fee Practices

Independent calculation of the monitor units and times of treatment in radiotherapy

International Nuclear Information System (INIS)

Mueller, Marcio Rogerio

2005-01-01

In this work, an independent verification system of calculations in radiotherapy was developed and applied, using Visual Basic TM programming language. The computational program performs calculations of monitor units and treatment time, based on the algorithm of manual calculation. The calculations executed for the independent system had initially been compared with the manual calculations performed by the medical physicists of the Institute of Radiotherapy of the Hospital das Clinicas da Universidade de Sao Paulo. In this step, the results found for more than two hundred fields studied were similar to those found in the literature; deviations larger than +- 1% were found only in five cases involving errors in manual calculation. The application of the independent system, in this stage, could have identified errors up to +- 2,4%. Based on these data, the system was validated for use in clinical routine. In a second step, calculations were compared with calculations realized by the treatment computerized planning system CadPIan TM . When, again, the results were similar to those published in other works allowing to obtain levels of acceptance of the discrepancies between the calculations executed for the independent system and the calculations developed from the planning system, separated by anatomical region, as recommended according by the recent literature. For beams of 6 MV, the levels of acceptance for deviations between the calculations of monitor units, separated by treatment region were the following; breast +- 1.7%, head and neck +2%; hypophysis +- 2.2%; pelvis +- 4 . 1% and thorax +- 1.5%. For beams of 15 MV, the level suggested for pelvis was of +- 4.5%. (author)

Delivery Unit Costs for Antiretroviral Treatment and Prevention of Mother-to-Child-Transmission of HIV

Science.gov (United States)

Galárraga, Omar; Wirtz, Veronika J.; Figueroa-Lara, Alejandro; Santa-Ana-Tellez, Yared; Coulibaly, Ibrahima; Viisainen, Kirsi; Medina-Lara, Antonieta; Korenromp, Eline L.

2013-01-01

Background As antiretroviral treatment (ART) for HIV/AIDS is scaled-up globally, information on per-person costs is critical to improve efficiency in service delivery and maximize coverage and health impact. Objective To review studies on delivery unit costs for adult and pediatric ART provision per-patient-year, and prevention of mother-to-child transmission (PMTCT) interventions per mother-infant pair screened or treated, in low- and middle-income countries. Methods Systematic review of English, French and Spanish publications from 2001 to 2009, reporting empirical costing that accounted for at least antiretroviral (ARV) medicines, laboratory testing and personnel. Expenditures were analyzed by country income level and cost component. All costs were standardized to 2009 US dollars. Results Analyses covered 29 eligible, comprehensive costing studies. In the base case, in low-income countries (LIC), median, ART cost per patient-year was $792 (mean: $839, range: $682-$1089); for lower-middle-income countries (LMIC), the median was $932 (mean: $1246, range: $156-$3904); and for upper-middle-income countries (UMIC) the median was $1454 (mean: $2783, range: $1230-$5667). ARV drugs were largest component of overall ART cost in all settings (62%, 50% and 47% in LIC, LMIC and UMIC respectively). Out of 26 ART studies, 14 report which drug regimes were used, and only one study explicitly reported second line treatment costs. The second cost driver was laboratory cost in LIC and LMIC (14% and 19.5%) whereas it was personnel costs in UMIC (26%). Two studies specified the types of laboratory tests costed, and three studies specifically included above-facility-level personnel costs. Three studies reported detailed PMTCT costs, and two studies reported on pediatric ART. Conclusions There is a paucity of data on the full ART and PMTCT delivery unit costs, in particular for low-and middle-income countries. Heterogeneity in activities costed and insufficient detail regarding

Calculation of LUEC using HEEP Software for Nuclear Hydrogen Production Plant

Energy Technology Data Exchange (ETDEWEB)

Kim, Jongho; Lee, Kiyoung; Kim, Minhwan [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

2015-05-15

To achieve the hydrogen economy, it is very important to produce a massive amount of hydrogen in a clean, safe and efficient way. Nuclear production of hydrogen would allow massive production of hydrogen at economic prices while avoiding environments pollution by reducing the release of carbon dioxide. A Very High Temperature Reactor (VHTR) is considered as an efficient reactor to couple with the thermo-chemical Sulfur Iodine (SI) cycle to achieve the hydrogen economy. HEEP(Hydrogen Economy Evaluation Program) is one of the software tools developed by IAEA to evaluate the economy of the nuclear hydrogen production system by estimating unit hydrogen production cost. In this paper, the LUHC (Levelized Unit Hydrogen Cost) is calculated by using HEEP for nuclear hydrogen production plant, which consists of 4 modules of 600 MWth VHTR coupled with SI process. The levelized unit hydrogen production cost(LUHC) was calculated by the HEEP software.

Hospital costs of central line-associated bloodstream infections and cost-effectiveness of closed vs. open infusion containers. The case of Intensive Care Units in Italy

Directory of Open Access Journals (Sweden)

Torbica Aleksandra

2010-05-01

Full Text Available Abstract Objectives The aim was to evaluate direct health care costs of central line-associated bloodstream infections (CLABSI and to calculate the cost-effectiveness ratio of closed fully collapsible plastic intravenous infusion containers vs. open (glass infusion containers. Methods A two-year, prospective case-control study was undertaken in four intensive care units in an Italian teaching hospital. Patients with CLABSI (cases and patients without CLABSI (controls were matched for admission departments, gender, age, and average severity of illness score. Costs were estimated according to micro-costing approach. In the cost effectiveness analysis, the cost component was assessed as the difference between production costs while effectiveness was measured by CLABSI rate (number of CLABSI per 1000 central line days associated with the two infusion containers. Results A total of 43 cases of CLABSI were compared with 97 matched controls. The mean age of cases and controls was 62.1 and 66.6 years, respectively (p = 0.143; 56% of the cases and 57% of the controls were females (p = 0.922. The mean length of stay of cases and controls was 17.41 and 8.55 days, respectively (p Conclusions CLABSI results in considerable and significant increase in utilization of hospital resources. Use of innovative technologies such as closed infusion containers can significantly reduce the incidence of healthcare acquired infection without posing additional burden on hospital budgets.

Development of simplified decommissioning cost estimation code for nuclear facilities

International Nuclear Information System (INIS)

Tachibana, Mitsuo; Shiraishi, Kunio; Ishigami, Tsutomu

2010-01-01

The simplified decommissioning cost estimation code for nuclear facilities (DECOST code) was developed in consideration of features and structures of nuclear facilities and similarity of dismantling methods. The DECOST code could calculate 8 evaluation items of decommissioning cost. Actual dismantling in the Japan Atomic Energy Agency (JAEA) was evaluated; unit conversion factors used to calculate the manpower of dismantling activities were evaluated. Consequently, unit conversion factors of general components could be classified into three kinds. Weights of components and structures of the facility were necessary for calculation of manpower. Methods for evaluating weights of components and structures of the facility were studied. Consequently, the weight of components in the facility was proportional to the weight of structures of the facility. The weight of structures of the facility was proportional to the total area of floors in the facility. Decommissioning costs of 7 nuclear facilities in the JAEA were calculated by using the DECOST code. To verify the calculated results, the calculated manpower was compared with the manpower gained from actual dismantling. Consequently, the calculated manpower and actual manpower were almost equal. The outline of the DECOST code, evaluation results of unit conversion factors, the evaluation method of the weights of components and structures of the facility are described in this report. (author)

CNSS plant concept, capital cost, and multi-unit station economics

Energy Technology Data Exchange (ETDEWEB)

1984-07-01

United Engineers and Constructors (UE and C) and the Babcock and Wilcox Company (B and W) have performed several studies over the last eight years related to small integral pressurized water reactors. These reactors include the 365 MWt (100 MWe) Consolidated Nuclear Steam Generator (CNSG) and the 1200 MWt Consolidated Nuclear Steam System (CNSS). The studies, mostly performed under contract to the Oak Ridge National Laboratory, have led to a 1250 MWt (400 MWe) Consolidated Nuclear Steam System (CNSS) plant concept, with unique design and cost features. This report contains an update of earlier studies of the CNSS reactor and balance-of-plant concept design, capital costs, and multi-unit plant economics incorporating recent design developments, improvements, and post-TMI-2 upgrades. The economic evaluation compares the total system economic impact of a phased, three stage 400 MWe CNSS implementation program, i.e., a three-unit station, to the installation of a single 1200 MWe Pressurized Water Reactor (PWR) into a typical USA utility system.

CNSS plant concept, capital cost, and multi-unit station economics

International Nuclear Information System (INIS)

1984-07-01

United Engineers and Constructors (UE and C) and the Babcock and Wilcox Company (B and W) have performed several studies over the last eight years related to small integral pressurized water reactors. These reactors include the 365 MWt (100 MWe) Consolidated Nuclear Steam Generator (CNSG) and the 1200 MWt Consolidated Nuclear Steam System (CNSS). The studies, mostly performed under contract to the Oak Ridge National Laboratory, have led to a 1250 MWt (400 MWe) Consolidated Nuclear Steam System (CNSS) plant concept, with unique design and cost features. This report contains an update of earlier studies of the CNSS reactor and balance-of-plant concept design, capital costs, and multi-unit plant economics incorporating recent design developments, improvements, and post-TMI-2 upgrades. The economic evaluation compares the total system economic impact of a phased, three stage 400 MWe CNSS implementation program, i.e., a three-unit station, to the installation of a single 1200 MWe Pressurized Water Reactor (PWR) into a typical USA utility system

Marginal cost calculation of energy production in hydro thermoelectric systems considering the transmission system

International Nuclear Information System (INIS)

Pereira, M.V.F.; Gorenstin, B.G.; Alvarenga Filho, S.

1989-01-01

The alternatives for calculation of energy marginal cost in hydroelectric systems, considering the transmission one, was analysed, including fundamental concepts; generation/transmission systems, represented by linear power flow model; production marginal costs in hydrothermal systems and computation aspects. (C.G.C.). 11 refs, 5 figs

Purchasing motors in the light of full-cost calculation; Beschaffung von Motoren unter der Vollkostenbetrachtung

Energy Technology Data Exchange (ETDEWEB)

Mauchle, P.; Schnyder, G.

2006-07-01

This final report published by the Swiss Federal Office of Energy (SFOE) presents the results of a study made on how full-cost calculation can help define the optimal purchasing strategy for electrical drives. According to the authors, taking total life-cycle costs into consideration also guarantees economical operation and helps avoid unexpected service costs. The report describes the goals of the project and co-operation with industry and users. Factors influencing life-cycle costs are looked at in detail, including investments, installation and operator-training, operation and monitoring as well as maintenance and repair. Also, energy costs are looked at, as are environmental aspects and the disposal of drives taken out of service. The calculation of the economic feasibility of two types of motor is looked at. Sample Calls for Tender are presented and software for the evaluation of offers is briefly discussed.

What Does It Cost to Prevent On-Duty Firefighter Cardiac Events? A Content Valid Method for Calculating Costs

Directory of Open Access Journals (Sweden)

P. Daniel Patterson

2013-01-01

Full Text Available Cardiac arrest is a leading cause of mortality among firefighters. We sought to develop a valid method for determining the costs of a workplace prevention program for firefighters. In 2012, we developed a draft framework using human resource accounting and in-depth interviews with experts in the firefighting and insurance industries. The interviews produced a draft cost model with 6 components and 26 subcomponents. In 2013, we randomly sampled 100 fire chiefs out of >7,400 affiliated with the International Association of Fire Chiefs. We used the Content Validity Index (CVI to identify the content valid components of the draft cost model. This was accomplished by having fire chiefs rate the relevancy of cost components using a 4-point Likert scale (highly relevant to not relevant. We received complete survey data from 65 fire chiefs (65% response rate. We retained 5 components and 21 subcomponents based on CVI scores ≥0.70. The five main components include, (1 investment costs, (2 orientation and training costs, (3 medical and pharmaceutical costs, (4 education and continuing education costs, and (5 maintenance costs. Data from a diverse sample of fire chiefs has produced a content valid method for calculating the cost of a prevention program among firefighters.

Cost accounting for end-of-life care: recommendations to the field by the Cost Accounting Workgroup.

Science.gov (United States)

Seninger, Stephen; Smith, Dean G

2004-01-01

Accurate measurement of economic costs is prerequisite to progress in improving the care delivered to Americans during the last stage of life. The Robert Wood Johnson Excellence in End-of-Life Care national program assembled a Cost Accounting Workgroup to identify accurate and meaningful methods to measure palliative and end-of-life health care use and costs. Eight key issues were identified: (1) planning the cost analysis; (2) identifying the perspective for cost analysis; (3) describing the end-of-life care program; (4) identifying the appropriate comparison group; (5) defining the period of care to be studied; (6) identifying the units of health care services; (7) assigning monetary values to health care service units; and (8) calculating costs. Economic principles of cost measurement and cost measurement issues encountered by practitioners were reviewed and incorporated into a set of recommendations.

Market value calculation and the solution of circularity between value and the weighted average cost of capital WACC

Directory of Open Access Journals (Sweden)

Ignacio Vélez-Pareja

2009-12-01

Full Text Available Most finance textbooks present the Weighted Average Cost of Capital (WACC calculation as: WACC = Kd×(1-T×D% + Ke×E%, where Kd is the cost of debt before taxes, T is the tax rate, D% is the percentage of debt on total value, Ke is the cost of equity and E% is the percentage of equity on total value. All of them precise (but not with enough emphasis that the values to calculate D% y E% are market values. Although they devote special space and thought to calculate Kd and Ke, little effort is made to the correct calculation of market values. This means that there are several points that are not sufficiently dealt with: Market values, location in time, occurrence of tax payments, WACC changes in time and the circularity in calculating WACC. The purpose of this note is to clear up these ideas, solve the circularity problem and emphasize in some ideas that usually are looked over. Also, some suggestions are presented on how to calculate, or estimate, the equity cost of capital.

A methodology for financial evaluation of biogas technology in India using cost functions

International Nuclear Information System (INIS)

Rubab, S.; Kandpal, T.C.

1996-01-01

A methodology for financial evaluation of biogas technology for domestic use in India using recently developed cost functions is reported. Analytical expressions for the unit cost of biogas and cost per unit of useful energy delivered by a biogas plant in combination with other suitable technologies have been developed. Net present value and discounted pay-back period have been calculated. The sensitivity of the unit cost of biogas, the cost per unit of useful energy, and the net present value with respect to a number of variables is also reported. (author)

Calculating Optimum sowing factor: A tool to evaluate sowing strategies and minimize seedling production cost

Science.gov (United States)

Eric van Steenis

2013-01-01

This paper illustrates how to use an excel spreadsheet as a decision-making tool to determine optimum sowing factor to minimize seedling production cost. Factors incorporated into the spreadsheet calculations include germination percentage, seeder accuracy, cost per seed, cavities per block, costs of handling, thinning, and transplanting labor, and more. In addition to...

Evaluation of cost estimates and calculation methods used by SKB

International Nuclear Information System (INIS)

1994-01-01

The Swedish Nuclear Fuel Management Co. (SKB) has estimated the costs for decommissioning the swedish nuclear power plants and managing the nuclear wastes in a 'traditional' manner i.e. by handling uncertainties through percentage additions. A 'normal' addition is used for uncertainties in specified technical systems. 'Extra' additions are used for systems uncertainties. An alternative method is suggested, using top-down principles for uncertainties, which should be applied successively, giving higher precision as the knowledge accumulates. This type of calculation can help project managers to identify and deal with areas common to different partial projects. A first step in this direction would be to perform sensitivity analyses for the most important calculation parameters. 21 refs

[Opportunity cost for men who visit family medicine units in the city of Querétaro, Mexico].

Science.gov (United States)

Martínez Carranza, Edith Olimpia; Villarreal Ríos, Enrique; Vargas Daza, Emma Rosa; Galicia Rodríguez, Liliana; Martínez González, Lidia

2010-12-01

To determine the opportunity cost for men who seek care in the family medicine units (FMU) of the Mexican Social Security Institute (IMSS, Instituto Mexicano del Seguro Social) in the city of Querétaro. A sample was selected of 807 men, ages 20 to 59 years, who sought care through the family medicine, laboratory, and pharmacy services provided by the FMU at the IMSS in Querétaro. Patients referred for emergency services and those who left the facilities without receiving care were excluded. The sample (n = 807) was calculated using the averages for an infinite population formula, with a confidence interval of 95% (CI95%) and an average opportunity cost of US$5.5 for family medicine, US$3.1 for laboratory services, and US$2.3 for pharmacy services. Estimates included the amount of time spent on travel, waiting, and receiving care; the number of people accompanying the patient, and the cost per minute of paid and unpaid job activities. The opportunity cost was calculated using the estimated cost per minute for travel, waiting, and receiving care for patients and their companions. The opportunity cost for the patient travel was estimated at US$0.97 (CI95%: 0.81-1.15), while wait time was US$5.03 (CI95%: 4.08-6.09) for family medicine, US$0.06 (CI95%: 0.05-0.08) for pharmacy services, and US$1.89 (CI95%: 1.56-2.25) for laboratory services. The average opportunity cost for an unaccompanied patient visit varied between US$1.10 for pharmacy services alone and US$8.64 for family medicine, pharmacy, and laboratory services. The weighted opportunity cost for family medicine was US$6.24. Given that the opportunity cost for men who seek services in FMU corresponds to more than half of a minimum salary, it should be examined from an institutional perspective whether this is the best alternative for care.

76 FR 13168 - Energy Conservation Program for Consumer Products: Representative Average Unit Costs of Energy

Science.gov (United States)

2011-03-10

... average unit costs of residential energy in a Federal Register notice entitled, ``Energy Conservation... DEPARTMENT OF ENERGY Office of Energy Efficiency and Renewable Energy Energy Conservation Program for Consumer Products: Representative Average Unit Costs of Energy AGENCY: Office of Energy Efficiency...

Replacement Energy Cost Analysis Package (RECAP): User's guide. Revision 1

International Nuclear Information System (INIS)

VanKuiken, J.C.; Willing, D.L.

1994-07-01

A microcomputer program called the Replacement Energy Cost Analysis Package (RECAP) has been developed to assist the US Nuclear Regulatory Commission (NRC) in determining the replacement energy costs associated with short-term shutdowns or deratings of one or more nuclear reactors. The calculations are based on the seasonal, unit-specific cost estimates for 1993--1996 previously published in NRC Report NUREG/CR--4012, Vol. 3 (1992), for all 112 US reactors. Because the RECAP program is menu-driven, the user can define specific case studies in terms of such parameters as the units to be included, the length and timing of the shutdown or derating period, the unit capacity factors, and the reference year for reporting cost results. In addition to simultaneous shutdown cases, more complicated situations, such as overlapping shutdown periods or shutdowns that occur in different years, can be examined through the use of a present-worth calculation option

Sizing Combined Heat and Power Units and Domestic Building Energy Cost Optimisation

OpenAIRE

Dongmin Yu; Yuanzhu Meng; Gangui Yan; Gang Mu; Dezhi Li; Simon Le Blond

2017-01-01

Many combined heat and power (CHP) units have been installed in domestic buildings to increase energy efficiency and reduce energy costs. However, inappropriate sizing of a CHP may actually increase energy costs and reduce energy efficiency. Moreover, the high manufacturing cost of batteries makes batteries less affordable. Therefore, this paper will attempt to size the capacity of CHP and optimise daily energy costs for a domestic building with only CHP installed. In this paper, electricity ...

On tentative decommissioning cost analysis with specific authentic cost calculations with the application of the Omega code on a case linked to the Intermediate storage facility for spent fuel in Sweden

Energy Technology Data Exchange (ETDEWEB)

Vasko, Marek; Daniska, Vladimir; Ondra, Frantisek; Bezak, Peter; Kristofova, Kristina; Tatransky, Peter; Zachar, Matej [DECOM Slovakia, spol. s.r.o., J. Bottu 2, SK-917 01 Trnava (Slovakia); Lindskog, Staffan [Swedish Nuclear Power Inspectorate, Stockholm (Sweden)

2007-03-15

The presented report is focused on tentative calculations of basic decommissioning parameters such as costs, manpower and exposure of personnel for activities of older nuclear facility decommissioning in Sweden represented by Intermediate storage facility for spent fuel in Studsvik, by means of calculation code OMEGA. This report continuously follows up two previous projects, which described methodology of cost estimates of decommissioning with an emphasis to derive cost functions for alpha contaminated material and implementation of the advanced decommissioning costing methodology for Intermediate Storage facility for Spent Fuel in Studsvik. The main purpose of the presented study is to demonstrate the trial application of the advanced costing methodology using OMEGA code for Intermediate Storage Facility for Spent Fuel in Studsvik. Basic work packages presented in report are as follows: 1. Analysis and validation input data on Intermediate Storage Facility for Spent Fuel and assemble a database suitable for standardised decommissioning cost calculations including radiological parameters, 2. Proposal of range of decommissioning calculations and define an extent of decommissioning activities, 3. Defining waste management scenarios for particular material waste streams from Intermediate Storage Facility for Spent Fuel, 4. Developing standardised cost calculation structure applied for Intermediate Storage Facility for Spent Fuel decommissioning calculation and 5. Performing tentative decommissioning calculations for Intermediate Storage Facility for Spent Fuel by OMEGA code. Calculated parameters of decommissioning are presented in structure according to Proposed Standardized List of Items for Costing Purposes. All parameters are documented and summed up in both table and graphic forms in text and Annexes. The presented report documents availability and applicability of methodology for evaluation of costs and other parameters of decommissioning in a form implemented

On tentative decommissioning cost analysis with specific authentic cost calculations with the application of the Omega code on a case linked to the Intermediate storage facility for spent fuel in Sweden

International Nuclear Information System (INIS)

Vasko, Marek; Daniska, Vladimir; Ondra, Frantisek; Bezak, Peter; Kristofova, Kristina; Tatransky, Peter; Zachar, Matej; Lindskog, Staffan

2007-03-01

The presented report is focused on tentative calculations of basic decommissioning parameters such as costs, manpower and exposure of personnel for activities of older nuclear facility decommissioning in Sweden represented by Intermediate storage facility for spent fuel in Studsvik, by means of calculation code OMEGA. This report continuously follows up two previous projects, which described methodology of cost estimates of decommissioning with an emphasis to derive cost functions for alpha contaminated material and implementation of the advanced decommissioning costing methodology for Intermediate Storage facility for Spent Fuel in Studsvik. The main purpose of the presented study is to demonstrate the trial application of the advanced costing methodology using OMEGA code for Intermediate Storage Facility for Spent Fuel in Studsvik. Basic work packages presented in report are as follows: 1. Analysis and validation input data on Intermediate Storage Facility for Spent Fuel and assemble a database suitable for standardised decommissioning cost calculations including radiological parameters, 2. Proposal of range of decommissioning calculations and define an extent of decommissioning activities, 3. Defining waste management scenarios for particular material waste streams from Intermediate Storage Facility for Spent Fuel, 4. Developing standardised cost calculation structure applied for Intermediate Storage Facility for Spent Fuel decommissioning calculation and 5. Performing tentative decommissioning calculations for Intermediate Storage Facility for Spent Fuel by OMEGA code. Calculated parameters of decommissioning are presented in structure according to Proposed Standardized List of Items for Costing Purposes. All parameters are documented and summed up in both table and graphic forms in text and Annexes. The presented report documents availability and applicability of methodology for evaluation of costs and other parameters of decommissioning in a form implemented

78 FR 17648 - Energy Conservation Program for Consumer Products: Representative Average Unit Costs of Energy

Science.gov (United States)

2013-03-22

... Conservation Program for Consumer Products: Representative Average Unit Costs of Energy'', dated April 26, 2012... DEPARTMENT OF ENERGY Office of Energy Efficiency and Renewable Energy Energy Conservation Program for Consumer Products: Representative Average Unit Costs of Energy AGENCY: Office of Energy Efficiency...

Depreciation cost for the capital investment of a pyroprocess facility

Energy Technology Data Exchange (ETDEWEB)

Kim, S. K.; Lee, S. H.; Ko, W. I. [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

2015-10-15

The pyroprocess produces U/TRU metal ingots using four important processes, pretreatment, electrochemical reduction, electrorefining and electrowinning, in order to recycle spent fuel. KAPF+'s capacity is shown the cost that is injected into the KAPF+. The pyroprocess unit cost is data that are essential for inputting to calculate the pyroprocess-Sodiumcooled Fast Reactor (SFR) nuclear fuel cycle cost. Moreover, since the pyroprocess facility's depreciation cost is included in the manufacturing indirect cost of the pyroprocess cost, it can become an important element for judging the pyroprocess' economic viability. Since the pyroprocess unit cost calculates the sum of the costs that are incurred each year by dividing with the total amount of U/TRU ingot produced, the pyroprocess unit cost uncertainty increases as well when the uncertainty of the costs incurred by each year increases. KAPF+, which is a commercialization facility, was set as the cost object, and the existing methods (straightline method and fixed percentage of declining-balance method) used today and the depreciation cost of the ADDM were subjected to a comparative analysis. The results are as follows. First, in case of the straight-line method that calculated the durable period as 40 years, and in case of ADDM that factored in a 5% deceleration rate, the difference in the depreciation costs of $65.26/kgHM and $119.05/kgHM resulted during the first and last years, respectively. Accordingly, it was analyzed that there is a significant difference in terms of the cost of the capital investment every year depending on the depreciation method. Secondly, since the depreciation cost is a component of the manufacturing indirect cost, it is necessary to maintain a trend that is similar to that of the direct labor cost in addition to the direct material cost.

Depreciation cost for the capital investment of a pyroprocess facility

International Nuclear Information System (INIS)

Kim, S. K.; Lee, S. H.; Ko, W. I.

2015-01-01

The pyroprocess produces U/TRU metal ingots using four important processes, pretreatment, electrochemical reduction, electrorefining and electrowinning, in order to recycle spent fuel. KAPF+'s capacity is shown the cost that is injected into the KAPF+. The pyroprocess unit cost is data that are essential for inputting to calculate the pyroprocess-Sodiumcooled Fast Reactor (SFR) nuclear fuel cycle cost. Moreover, since the pyroprocess facility's depreciation cost is included in the manufacturing indirect cost of the pyroprocess cost, it can become an important element for judging the pyroprocess' economic viability. Since the pyroprocess unit cost calculates the sum of the costs that are incurred each year by dividing with the total amount of U/TRU ingot produced, the pyroprocess unit cost uncertainty increases as well when the uncertainty of the costs incurred by each year increases. KAPF+, which is a commercialization facility, was set as the cost object, and the existing methods (straightline method and fixed percentage of declining-balance method) used today and the depreciation cost of the ADDM were subjected to a comparative analysis. The results are as follows. First, in case of the straight-line method that calculated the durable period as 40 years, and in case of ADDM that factored in a 5% deceleration rate, the difference in the depreciation costs of $65.26/kgHM and $119.05/kgHM resulted during the first and last years, respectively. Accordingly, it was analyzed that there is a significant difference in terms of the cost of the capital investment every year depending on the depreciation method. Secondly, since the depreciation cost is a component of the manufacturing indirect cost, it is necessary to maintain a trend that is similar to that of the direct labor cost in addition to the direct material cost

[Macro-economic calculation of spending versus micro-economic follow-up of costs of breast cancer].

Science.gov (United States)

Borella, L; Paraponaris, A

2002-12-01

In the healthcare field, the ability to make economic forecasts requires knowledge of the costs of caring for major diseases. In the case of a semi-chronic condition like cancer, this cost covers all the episodes of care associated with a patient. An evaluation of a macro-economic method of calculating costs for treating non-metastatic cancer, covering all hospital episodes, is proposed. This method is based entirely on the use of annual hospital activity databases, linked to data concerning the incidence of cancer. It allows us to obtain the global cost of care for a neoplasm of a particular site, without the need to reconstruct the whole care pathway of the patients. The model was assessed by comparing it's own results, in the particular case of breast cancer to those issuing from a micro-economic follow-up of 115 patients. Data for macro-economic calculation are extracted from the national French hospital database for the year 1999 and from cancer incidence data. The prospective study was done in 1995, in a comprehensive cancer centre. Macro-economic calculation leads to a cost of 14,555 Euro, for primary breast cancer. Prospective follow-up showed a cost of 14,350 Euro (data corrected, 1999 value). With a difference of 1%, there was a clear cohesion of the two results, while a higher level of divergence was noticed (from 1 to 15%) in the comparison between therapeutic techniques. Accuracy and reliability of results were evaluated. This method may be extended to all types of neoplasms. This method cannot be used instead of follow-up studies, for cost-efficacy or cost-severity analysis, but may be interesting beyond economic forecasts, in the field of payment per pathology.

A cost effective model for appropriate administration of red cell units and salvaging un-transfused red cell units by using temperature sensitive indicators for blood component transportation in a hospital setting

Directory of Open Access Journals (Sweden)

Aseem K Tiwari

2015-01-01

Full Text Available Background: A rule called "30-min rule" defines that red cell unit cannot be used if it has been out of blood bank refrigerator for over 30 min. This rule is useful to guide initiation of transfusion, but is inadequate for deciding whether to reuse or discard units received-back at blood transfusion services (BTS. A simple cost-effective temperature-sensitive indicator was evaluated to decide upon reuse (cold chain was uninterrupted or discard (where cold chain was interrupted in a simulation exercise. Materials and Methods: Temperature-sensitive indicators TH-F™ that irreversibly changed color from white to red demonstrated that heat excursion has occurred and the cumulative temperature has exceeded 10°C for over 30 min, were used in outdated red cells for simulating units, which are not used and received-back. These units were also tagged with a standard temperature monitoring device, which was a re-usable credit card sized device, which would log the actual time and temperature. In few units percent hemolysis was also calculated. Results: Statistically insignificant elevation in average temperature was noted in 102 simulated units at the time of return to BTS (Δ 0.04°C, despite the fact that these units were in the transport box for over 4 h. The average supernatant hemoglobin in these units was 0.24%, much below the prescribed threshold. Conclusion: Transportation of blood in controlled conditions with temperature-sensitive indicator is a cost-effective model to save blood, a precious human resource.

46 CFR 401.400 - Calculation of pilotage units and determination of weighting factor.

Science.gov (United States)

2010-10-01

... weighting factor. 401.400 Section 401.400 Shipping COAST GUARD (GREAT LAKES PILOTAGE), DEPARTMENT OF... § 401.400 Calculation of pilotage units and determination of weighting factor. The equivalent pilotage... meters) Pilot Unit=(Length×Breadth×Depth)/10,000 (measured in feet) (b) Weighting factor table: Range of...

Exergy costs analysis of groundwater use and water transfers

International Nuclear Information System (INIS)

Carrasquer, Beatriz; Uche, Javier; Martínez-Gracia, Amaya

2016-01-01

Highlights: • A methodology to estimate the unit exergy cost of water supply alternatives is provided. • Two alternatives (water transfers and groundwaters) are defined. • The unit exergy costs are given as a function of design and operating parameters. • Unit exergy cost of groundwaters go from 1.01 to 2.67 and from 1 to 4.06 in water transfers. • Unit exergy costs are calculated and contrasted for the medium course of the Ebro. - Abstract: In the search for new alternatives to meet the water demands, it is interesting to analyze the cost of using alternatives different from those such as desalination and pumping. The exergy cost analysis can be a useful tool to estimate costs of those alternatives as a function of its energy efficiency and its relative abundance with respect to existing resources in their surroundings. This study proposes a methodology for assessing the costs of groundwaters and water transfers from surplus basins within the exergy perspective. An equation to assess the exergy costs of these alternatives is proposed. System boundaries are first identified to the assessment of input and output currents to the system in exergy values for the design and certain operating conditions. Next, an equation to assess water supply costs depending on design and operational parameters is proposed, from the analysis of different examples. Pumping efficiency, altitude gap and flow among other features are introduced in the calculations as those characteristics parameters. In the developed examples, unit exergy costs of groundwaters go from 1.01 to 2.67, and from 1 to 4.06 in case of water transfers. Maximum values, as expected within this perspective, are found at high pumped/transferred flows and high pumping levels and/or low pumping efficiency if pumping is required.

Mobile dental units: leasing or buying? A dollar-cost analysis.

Science.gov (United States)

Arevalo, Oscar; Saman, Daniel M; Bonaime, Alice; Skelton, Judy

2010-01-01

The decision to acquire a mobile dental unit is based on a standard capital budgeting analysis. The next step is to determine whether to obtain the use of the mobile dental unit by borrowing and purchasing or by leasing. As a financing mechanism, leases are simply another way of borrowing money to pay for the asset. To compare lease vs. debt as financial vehicles to acquiring a mobile dental unit. An estimate for a new mobile unit was obtained. Lease and loan proposals from financial lenders were collected. A cost of capital rate was chosen for comparison. Cash flows associated with borrowing and leasing vs. buying were determined fortwo different scenarios: for profit (FP) vs. not-for-profit (NFP), at 5 years. A dollar-cost analysis was utilized to determine the option with the lowest capitalized value. There was a net advantage to buying vs. leasing for both for FP and NFP organizations. Due to tax advantages, owning and leasing were substantially less expensive for FP than for NFP. Slight decreases in the monthly lease payments would make leasing competitive to the buying approach. Exploring alternative financing vehicles may allow dental programs to expand their services through the acquisition of a mobile unit. Though programs generally own assets, it is the use of the asset which is important rather than the ownership. Dental programs can find leasing an attractive alternative by offering access to capital with cash-flow advantages.

Cost calculations for decommissioning and dismantling of nuclear research facilities, Phase 1

International Nuclear Information System (INIS)

Andersson, Inga; Backe, S.; Iversen, Klaus; Lindskog, S; Salmenhaara, S.; Sjoeblom, R.

2006-11-01

Today, it is recommended that planning of decommission should form an integral part of the activities over the life cycle of a nuclear facility. However, no actual international guideline on cost calculations exists at present. Intuitively, it might be tempting to regard costs for decommissioning of a nuclear facility as similar to those of any other plant. However, the presence of radionuclide contamination may imply that the cost is one or more orders of magnitude higher as compared to a corresponding inactive situation, the actual ratio being highly dependent on the level of contamination as well as design features and use of the facility in question. Moreover, the variations in such prerequisites are much larger than for nuclear power plants. This implies that cost calculations cannot be performed with any accuracy or credibility without a relatively detailed consideration of the radiological and other prerequisites. Application of inadequate methodologies especially at early stages has often lead to large underestimations. The goals of the project and the achievements described in the report are as follows: 1) Advice on good practice with regard to: 1a) Strategy and planning; 1b) Methodology selection; 1c) Radiological surveying; 1d) Uncertainty analysis; 2) Techniques for assessment of costs: 2a) Cost structuring; 2b) Cost estimation methodologies; 3) Compilation of data for plants, state of planning, organisations, etc.; 3a) General descriptions of relevant features of the nuclear research facilities; 3b) General plant specific data; 3c) Example of the decommissioning of the R1 research reactor in Sweden; 3d) Example of the decommissioning of the DR1 research reactor in Denmark. In addition, but not described in the present report, is the establishment of a Nordic network in the area including an internet based expert system. It should be noted that the project is planned to exist for at least three years and that the present report is an interim one

Cost calculations for decommissioning and dismantling of nuclear research facilities, Phase 1

Energy Technology Data Exchange (ETDEWEB)

Andersson, Inga [StudsvikNuclear AB (Sweden); Backe, S. [Institute for Energy Technology (Norway); Iversen, Klaus [Danish Decommissioning (Denmark); Lindskog, S [Swedish Nuclear Power Inspectorate (Sweden); Salmenhaara, S. [VTT Technical Research Centre of Finland (Finland); Sjoeblom, R. [Tekedo AB (Sweden)

2006-11-15

Today, it is recommended that planning of decommission should form an integral part of the activities over the life cycle of a nuclear facility. However, no actual international guideline on cost calculations exists at present. Intuitively, it might be tempting to regard costs for decommissioning of a nuclear facility as similar to those of any other plant. However, the presence of radionuclide contamination may imply that the cost is one or more orders of magnitude higher as compared to a corresponding inactive situation, the actual ratio being highly dependent on the level of contamination as well as design features and use of the facility in question. Moreover, the variations in such prerequisites are much larger than for nuclear power plants. This implies that cost calculations cannot be performed with any accuracy or credibility without a relatively detailed consideration of the radiological and other prerequisites. Application of inadequate methodologies especially at early stages has often lead to large underestimations. The goals of the project and the achievements described in the report are as follows: 1) Advice on good practice with regard to: 1a) Strategy and planning; 1b) Methodology selection; 1c) Radiological surveying; 1d) Uncertainty analysis; 2) Techniques for assessment of costs: 2a) Cost structuring; 2b) Cost estimation methodologies; 3) Compilation of data for plants, state of planning, organisations, etc.; 3a) General descriptions of relevant features of the nuclear research facilities; 3b) General plant specific data; 3c) Example of the decommissioning of the R1 research reactor in Sweden; 3d) Example of the decommissioning of the DR1 research reactor in Denmark. In addition, but not described in the present report, is the establishment of a Nordic network in the area including an internet based expert system. It should be noted that the project is planned to exist for at least three years and that the present report is an interim one

The Economic Cost of Methamphetamine Use in the United States, 2005

Science.gov (United States)

Nicosia, Nancy; Pacula, Rosalie Liccardo; Kilmer, Beau; Lundberg, Russell; Chiesa, James

2009-01-01

This first national estimate suggests that the economic cost of methamphetamine (meth) use in the United States reached $23.4 billion in 2005. Given the uncertainty in estimating the costs of meth use, this book provides a lower-bound estimate of $16.2 billion and an upper-bound estimate of $48.3 billion. The analysis considers a wide range of…

Nuclear power generation costs in the United States of America

International Nuclear Information System (INIS)

Willis, W.F.

1983-01-01

Increasing world energy prices and shortages of fuel resources make the utilization of nuclear power extremely important. The United States nuclear power industry represents the largest body of nuclear power experience in the world. Analysis of the recent United States experience of substantial increases in the cost of nuclear power generation provides good insight into the interdependence of technological, financial, and institutional influences and their combined impact on the economic viability of nuclear power generation. The various factors influencing ultimate generation costs, including construction cost, fuel cost, regulatory reviews, and siting considerations are discussed, and their relative impacts are explored, including discussion of design complexity and related regulatory response. A closer look into the recent relatively high escalation of nuclear plant construction costs shows how differing economic conditions can affect the relative cost effectiveness of various methods of power generation. The vulnerability of capital-intensive, long-lead-time projects to changes in economic conditions and uncertainty in future power demands is discussed. Likewise, the pitfalls of new designs and increased sophistication are contrasted to the advantages which result from proven designs, reliable engineering, and shorter lead times. The value of reliable architect-engineers experienced in the design and construction of the plant is discussed. A discussion is presented of additional regulatory requirements stemming from public safety aspects of nuclear power. These include recognition of requirements for the very large effort for quality assurance of materials and workmanship during plant construction and operation. Likewise, a discussion is included of the demanding nature of operations, maintenance, and modification of plants during the operational phase because of the need for highly qualified operations and maintenance personnel and strict quality assurance

Independent calculation of monitor units for VMAT and SPORT

International Nuclear Information System (INIS)

Chen, Xin; Bush, Karl; Ding, Aiping; Xing, Lei

2015-01-01

Purpose: Dose and monitor units (MUs) represent two important facets of a radiation therapy treatment. In current practice, verification of a treatment plan is commonly done in dose domain, in which a phantom measurement or forward dose calculation is performed to examine the dosimetric accuracy and the MU settings of a given treatment plan. While it is desirable to verify directly the MU settings, a computational framework for obtaining the MU values from a known dose distribution has yet to be developed. This work presents a strategy to calculate independently the MUs from a given dose distribution of volumetric modulated arc therapy (VMAT) and station parameter optimized radiation therapy (SPORT). Methods: The dose at a point can be expressed as a sum of contributions from all the station points (or control points). This relationship forms the basis of the proposed MU verification technique. To proceed, the authors first obtain the matrix elements which characterize the dosimetric contribution of the involved station points by computing the doses at a series of voxels, typically on the prescription surface of the VMAT/SPORT treatment plan, with unit MU setting for all the station points. An in-house Monte Carlo (MC) software is used for the dose matrix calculation. The MUs of the station points are then derived by minimizing the least-squares difference between doses computed by the treatment planning system (TPS) and that of the MC for the selected set of voxels on the prescription surface. The technique is applied to 16 clinical cases with a variety of energies, disease sites, and TPS dose calculation algorithms. Results: For all plans except the lung cases with large tissue density inhomogeneity, the independently computed MUs agree with that of TPS to within 2.7% for all the station points. In the dose domain, no significant difference between the MC and Eclipse Anisotropic Analytical Algorithm (AAA) dose distribution is found in terms of isodose contours

Independent calculation of monitor units for VMAT and SPORT

Energy Technology Data Exchange (ETDEWEB)

Chen, Xin; Bush, Karl; Ding, Aiping; Xing, Lei, E-mail: lei@stanford.edu [Department of Radiation Oncology, Stanford University, Stanford, California 94305 (United States)

2015-02-15

Purpose: Dose and monitor units (MUs) represent two important facets of a radiation therapy treatment. In current practice, verification of a treatment plan is commonly done in dose domain, in which a phantom measurement or forward dose calculation is performed to examine the dosimetric accuracy and the MU settings of a given treatment plan. While it is desirable to verify directly the MU settings, a computational framework for obtaining the MU values from a known dose distribution has yet to be developed. This work presents a strategy to calculate independently the MUs from a given dose distribution of volumetric modulated arc therapy (VMAT) and station parameter optimized radiation therapy (SPORT). Methods: The dose at a point can be expressed as a sum of contributions from all the station points (or control points). This relationship forms the basis of the proposed MU verification technique. To proceed, the authors first obtain the matrix elements which characterize the dosimetric contribution of the involved station points by computing the doses at a series of voxels, typically on the prescription surface of the VMAT/SPORT treatment plan, with unit MU setting for all the station points. An in-house Monte Carlo (MC) software is used for the dose matrix calculation. The MUs of the station points are then derived by minimizing the least-squares difference between doses computed by the treatment planning system (TPS) and that of the MC for the selected set of voxels on the prescription surface. The technique is applied to 16 clinical cases with a variety of energies, disease sites, and TPS dose calculation algorithms. Results: For all plans except the lung cases with large tissue density inhomogeneity, the independently computed MUs agree with that of TPS to within 2.7% for all the station points. In the dose domain, no significant difference between the MC and Eclipse Anisotropic Analytical Algorithm (AAA) dose distribution is found in terms of isodose contours

The lifetime cost of a magnetic refrigerator

DEFF Research Database (Denmark)

Bjørk, Rasmus; Bahl, Christian R.H.; Nielsen, Kaspar Kirstein

2016-01-01

The total cost of a 25 W average load magnetic refrigerator using commercial grade Gd is calculated using a numerical model. The price of magnetocaloric material, magnet material and cost of operation are considered, and all influence the total cost. The lowest combined total cost with a device...... lifetime of 15 years is found to be in the range $150-$400 depending on the price of the magnetocaloric and magnet material. The cost of the magnet is largest, followed closely by the cost of operation, while the cost of the magnetocaloric material is almost negligible. For the lowest cost device...... characteristics are based on the performance of a conventional A+++ refrigeration unit. In a rough life time cost comparison between the AMR device and such a unit we find similar costs, the AMR being slightly cheaper, assuming the cost of the magnet can be recuperated at end of life....

Direct cost of monitoring conventional hemodialysis conducted by nursing professionals

OpenAIRE

Lima, Antônio Fernandes Costa

2017-01-01

ABSTRACT Objective: to analyze the mean direct cost of conventional hemodialysis monitored by nursing professionals in three public teaching and research hospitals in the state of São Paulo, Brazil. Method: this was a quantitative, explorative and descriptive investigation, based on a multiple case study approach. The mean direct cost was calculated by multiplying (clocked) time spent per procedure by the unit cost of direct labor. Values were calculated in Brazilian real (BRL). Results: H...

Unit costs for house spraying and bednet impregnation with residual insecticides in Colombia: a management tool for the control of vector-borne disease.

Science.gov (United States)

Kroeger, A; Ayala, C; Medina Lara, A

2002-06-01

A study of unit costs and cost components of two malaria-control strategies (house spraying and bednet impregnation with residual insecticides) was undertaken in 11 malaria-endemic states (departamentos) of Colombia, using data provided by control staff on self-administered questionnaires. The accuracy of the data was verified by personal visits, telephone conversations and complementary information from 10 other states. Allthe financial-cost components of the malaria-control operations carried out in the previous 6 months and the results of the control operations themselves (including the numbers of houses sprayed and numbers of bednets impregnated/day) were recorded. The information was stratified according to whether the target communities were 'near' or 'far away' from an operational base, the far-away communities being those that needed overnight stays by the control staff. The main variables analysed were unit costs/house treated, and annual cost/person protected. The results show that house spraying was generally more expensive for the health services than bednet impregnation. This is particularly the case in 'nearby' communities, where most of those at-risk live. In such communities, spraying one house was 7.2 times more expensive than impregnating one bednet. Even if only those sleeping under an impregnated net were assumed to be protected, the unit costs/person protected in a 'nearby' community were twice as high for house spraying than for bednet impregnation. In 'nearby' communities, where technicians could return to the operational base each evening, insecticides made up 80% of the total spraying costs and 42% of the costs of bednet impregnation. In 'far-away' communities, however, salaries and 'per diems' were the most important cost components, representing, respectively, 23% and 22% of the costs of spraying, and 34% plus 27% of the costs of impregnation. Insecticide wastage and non-use of discounts on insecticide prices (available through the

Development of radiological concentrations and unit liter doses for TWRS FSAR radiological consequence calculations

International Nuclear Information System (INIS)

Cowley, W.L.

1996-01-01

The analysis described in this report develops the Unit Liter Doses for use in the TWRS FSAR. The Unit Liter Doses provide a practical way to calculate conservative radiological consequences for a variety of potential accidents for the tank farms

Calculating the Social Costs of Carbon without knowing preferences : Comment on “A rapid assessment model for understanding the social cost of carbon”

NARCIS (Netherlands)

Gerlagh, R.

The Social Costs of Carbon (SCC) equals the marginal welfare loss associated with one unit of emitted CO2, divided by the marginal welfare gain associated with one unit of consumption. In stochastic assessments, both the nominator and denominator can depend on uncertain parameters; specifically they

Computing Cost Price by Using Activity Based Costing (ABC Method in Dialysis Ward of Shahid Rajaei Medical & Education Center, in Alborz University of Medical Sciences Karaj in 2015

Directory of Open Access Journals (Sweden)

H. Derafshi

2016-08-01

Full Text Available Background: Analysis of hospital cost is one of the key subjects for resource allocation. The Activity – based costing is an applicable tool to recognize accurate costs .This technique helps to determine costs. The aim of this study is utilizing activity activity-based costing method to estimate the cost of dialysis unit related to Shahid Rajaei hospital in year 2015. Methods: The type of this research is applied and sectioned descriptive study. The required data is collected from dialysis unit , accounting unit, discharge, the completion of medical equipments of Shahid Rajaei hospital in the first six months 2015 which was calculated cost by excel software. Results and Conclusion: In any month, the average 1238 patients accepted to receive the dialysis services in Shahid Rajaei hospital .The cost of consumables materials was 47.6%, which is the majority percentage of allocated costs. The lowest cost related to insurance deductions about 2.27%. After Calculating various costs of dialysis services, we find out, the personal cost covers only 32% of the all cost. The other ongoing overhead cost is about 11.94% of all cost. Therefore, any dialysis service requires 2.017.131 rial costs, however the tariff of any dialysis service is 1.838.871 rial. So, this center loses 178,260 rial in each session. The results show that the cost of doing any dialysis services is more than the revenue of it in Shahid Rajaei hospital. It seems that the reforming processes of supplying consumable, changing the tariffs in chronic dialysis; especially in set the filter and consumable materials unit besides controlling the cost of human resource could decrease the cost of this unit with Regard to the results recommended using capacity of the private department recommended. 

Patterns of Daily Costs Differ for Medical and Surgical Intensive Care Unit Patients.

Science.gov (United States)

Gershengorn, Hayley B; Garland, Allan; Gong, Michelle N

2015-12-01

Published studies suggest hospital costs on Day 1 in the intensive care unit (ICU) far exceed those of subsequent days, when costs are relatively stable. Yet, no study stratified patients by ICU type. To determine whether daily cost patterns differ by ICU type. We performed a retrospective study of adults admitted to five ICUs (two surgical: quaternary surgical ICU [SICU quat] and quaternary cardiac surgical ICU [CSICU quat]; two medical: tertiary medical ICU [MICU tertiary] and quaternary medical ICU [MICU quat]; one general: community medical surgical ICU [MSICU comm]) at Montefiore Medical Center in the Bronx, New York during 2013. After excluding costs clearly accrued outside the ICU, daily hospital costs were merged with clinical data. Patterns of daily unadjusted costs were evaluated in each ICU using median regression. Generalized estimating equations with first-order autocorrelation were used to identify factors independently associated with daily costs. Unadjusted daily costs were higher on Day 1 than on subsequent days only for surgical ICUs-SICU quat (median [interquartile range], $2,636 [$1,834-$4,282] on Day 1 vs. $1,840 [$1,501-$2,332] on Day 2; P cost from Days 1 to 2. After multivariate adjustment, there remained a significant decrease in cost from ICU Day 1 to 2 in surgical units with statistically similar Day 1 and 2 costs for other ICUs. Higher Day 1 costs are not seen in patients admitted to medical/nonsurgical ICUs.

Cost-effectiveness of human papillomavirus vaccination in the United States.

Science.gov (United States)

Chesson, Harrell W; Ekwueme, Donatus U; Saraiya, Mona; Markowitz, Lauri E

2008-02-01

We describe a simplified model, based on the current economic and health effects of human papillomavirus (HPV), to estimate the cost-effectiveness of HPV vaccination of 12-year-old girls in the United States. Under base-case parameter values, the estimated cost per quality-adjusted life year gained by vaccination in the context of current cervical cancer screening practices in the United States ranged from $3,906 to $14,723 (2005 US dollars), depending on factors such as whether herd immunity effects were assumed; the types of HPV targeted by the vaccine; and whether the benefits of preventing anal, vaginal, vulvar, and oropharyngeal cancers were included. The results of our simplified model were consistent with published studies based on more complex models when key assumptions were similar. This consistency is reassuring because models of varying complexity will be essential tools for policy makers in the development of optimal HPV vaccination strategies.

Calculating cost savings in utilization management.

Science.gov (United States)

MacMillan, Donna

2014-01-01

A major motivation for managing the utilization of laboratory testing is to reduce the cost of medical care. For this reason it is important to understand the basic principles of cost accounting in the clinical laboratory. The process of laboratory testing includes three distinct components termed the pre-analytic, analytic and post-analytic phases. Utilization management efforts may impact the cost structure of these three phases in different ways depending on the specific details of the initiative. Estimates of cost savings resulting from utilization management programs reported in the literature have often been fundamentally flawed due to a failure to understand basic concepts such as the difference between laboratory costs versus charges and the impact of reducing laboratory test volumes on the average versus marginal cost structure in the laboratory. This article will provide an overview of basic cost accounting principles in the clinical laboratory including both job order and process cost accounting. Specific examples will be presented to illustrate these concepts in various different scenarios. © 2013.

Determination of chest x-ray cost using activity based costing approach at Penang General Hospital, Malaysia.

Science.gov (United States)

Atif, Muhammad; Sulaiman, Syed Azhar Syed; Shafie, Asrul Akmal; Saleem, Fahad; Ahmad, Nafees

2012-01-01

Activity based costing (ABC) is an approach to get insight of true costs and to solve accounting problems. It provides more accurate information on product cost than conventional accounting system. The purpose of this study was to identify detailed resource consumption for chest x-ray procedure. Human resource cost was calculated by multiplying the mean time spent by employees doing specific activity to their per-minute salaries. The costs of consumables and clinical equipments were obtained from the procurement section of the Radiology Department. The cost of the building was calculated by multiplying the area of space used by the chest X-ray facility with the unit cost of public building department. Moreover, straight-line deprecation with a discount rate of 3% was assumed for calculation of equivalent annual costs for building and machines. Cost of electricity was calculated by multiplying number of kilo watts used by electrical appliance in the year 2010 with electricity tariff for Malaysian commercial consumers (MYR 0.31 per kWh). Five activities were identified which were required to develop one chest X-ray film. Human resource, capital, consumable and electricity cost was MYR 1.48, MYR 1.98, MYR 2.15 and MYR 0.04, respectively. Total cost of single chest X-ray was MYR 5.65 (USD 1.75). By applying ABC approach, we can have more detailed and precise estimate of cost for specific activity or service. Choice of repeating a chest X-ray can be based on our findings, when cost is a limiting factor.

Utilization of transmission probabilities in the calculation of unit-cell by the interface-current method

International Nuclear Information System (INIS)

Queiroz Bogado Leite, S. de.

1989-10-01

A widely used but otherwise physically incorrect assumption in unit-cell calculations by the method of interface currents in cylindrical or spherical geometries, is that of that of isotropic fluxes at the surfaces of the cell annular regions, when computing transmission probabilities. In this work, new interface-current relations are developed without making use of this assumption and the effects on calculated integral parameters are shown for an idealized unit-cell example. (author) [pt

Reconciling quality and cost: A case study in interventional radiology

International Nuclear Information System (INIS)

Zhang, Li; Mahnken, Andreas; Domroese, Sascha

2015-01-01

To provide a method to calculate delay cost and examine the relationship between quality and total cost. The total cost including capacity, supply and delay cost for running an interventional radiology suite was calculated. The capacity cost, consisting of labour, lease and overhead costs, was derived based on expenses per unit time. The supply cost was calculated according to actual procedural material use. The delay cost and marginal delay cost derived from queueing models was calculated based on waiting times of inpatients for their procedures. Quality improvement increased patient safety and maintained the outcome. The average daily delay costs were reduced from 1275 EUR to 294 EUR, and marginal delay costs from approximately 2000 EUR to 500 EUR, respectively. The one-time annual cost saved from the transfer of surgical to radiological procedures was approximately 130,500 EUR. The yearly delay cost saved was approximately 150,000 EUR. With increased revenue of 10,000 EUR in project phase 2, the yearly total cost saved was approximately 290,000 EUR. Optimal daily capacity of 4.2 procedures was determined. An approach for calculating delay cost toward optimal capacity allocation was presented. An overall quality improvement was achieved at reduced costs. (orig.)

Reconciling quality and cost: A case study in interventional radiology

Energy Technology Data Exchange (ETDEWEB)

Zhang, Li; Mahnken, Andreas [University Hospital Giessen and Marburg, Philipps University of Marburg, Department of Diagnostic and Interventional Radiology, Baldinger Strasse, Marburg (Germany); Domroese, Sascha [University Hospital Giessen and Marburg, Philipps University of Marburg, Division of Controlling, Baldinger Strasse, Marburg (Germany)

2015-10-15

To provide a method to calculate delay cost and examine the relationship between quality and total cost. The total cost including capacity, supply and delay cost for running an interventional radiology suite was calculated. The capacity cost, consisting of labour, lease and overhead costs, was derived based on expenses per unit time. The supply cost was calculated according to actual procedural material use. The delay cost and marginal delay cost derived from queueing models was calculated based on waiting times of inpatients for their procedures. Quality improvement increased patient safety and maintained the outcome. The average daily delay costs were reduced from 1275 EUR to 294 EUR, and marginal delay costs from approximately 2000 EUR to 500 EUR, respectively. The one-time annual cost saved from the transfer of surgical to radiological procedures was approximately 130,500 EUR. The yearly delay cost saved was approximately 150,000 EUR. With increased revenue of 10,000 EUR in project phase 2, the yearly total cost saved was approximately 290,000 EUR. Optimal daily capacity of 4.2 procedures was determined. An approach for calculating delay cost toward optimal capacity allocation was presented. An overall quality improvement was achieved at reduced costs. (orig.)

Calculation of investment cost and electricity tariff on first building of Nuclear power plant in Indonesia

International Nuclear Information System (INIS)

Mochamad Nasrullah; Sudi Arianto

2005-01-01

Nuclear power plant as one alternative power plant for Indonesia is expected to attract interest of investors to invest in electricity sector. Calculation of investment cost and electricity tariff is a nearly necessary Information needed by investors. Spread sheet calculations on construction cost including Interest During Construction and escalation as well as financial viability are implemented. Result of the study show that overnight cost before escalation is US $ 2.682.865.200,- and after IDC and escalation it becomes US $ 3.795.712.088 or 1.807,5 US$/k We. Levelized Tariff is at around 4,57 cents/kWh. Levelized Tariff is 3,5 cents/kWh not feasible to the project of because all financial parameter show negative value. The project is financially feasible if calculated levelized tariff within arrange of 4,0 cents/kWh-5,5 cents/kWh. The most profitable tariff for investor is within arrange of 4,87 cents/kWh - 5,11 cents/kWh. (author)

User manual for PACTOLUS: a code for computing power costs.

Energy Technology Data Exchange (ETDEWEB)

Huber, H.D.; Bloomster, C.H.

1979-02-01

PACTOLUS is a computer code for calculating the cost of generating electricity. Through appropriate definition of the input data, PACTOLUS can calculate the cost of generating electricity from a wide variety of power plants, including nuclear, fossil, geothermal, solar, and other types of advanced energy systems. The purpose of PACTOLUS is to develop cash flows and calculate the unit busbar power cost (mills/kWh) over the entire life of a power plant. The cash flow information is calculated by two principal models: the Fuel Model and the Discounted Cash Flow Model. The Fuel Model is an engineering cost model which calculates the cash flow for the fuel cycle costs over the project lifetime based on input data defining the fuel material requirements, the unit costs of fuel materials and processes, the process lead and lag times, and the schedule of the capacity factor for the plant. For nuclear plants, the Fuel Model calculates the cash flow for the entire nuclear fuel cycle. For fossil plants, the Fuel Model calculates the cash flow for the fossil fuel purchases. The Discounted Cash Flow Model combines the fuel costs generated by the Fuel Model with input data on the capital costs, capital structure, licensing time, construction time, rates of return on capital, tax rates, operating costs, and depreciation method of the plant to calculate the cash flow for the entire lifetime of the project. The financial and tax structure for both investor-owned utilities and municipal utilities can be simulated through varying the rates of return on equity and debt, the debt-equity ratios, and tax rates. The Discounted Cash Flow Model uses the principal that the present worth of the revenues will be equal to the present worth of the expenses including the return on investment over the economic life of the project. This manual explains how to prepare the input data, execute cases, and interpret the output results. (RWR)

User manual for PACTOLUS: a code for computing power costs

International Nuclear Information System (INIS)

Huber, H.D.; Bloomster, C.H.

1979-02-01

PACTOLUS is a computer code for calculating the cost of generating electricity. Through appropriate definition of the input data, PACTOLUS can calculate the cost of generating electricity from a wide variety of power plants, including nuclear, fossil, geothermal, solar, and other types of advanced energy systems. The purpose of PACTOLUS is to develop cash flows and calculate the unit busbar power cost (mills/kWh) over the entire life of a power plant. The cash flow information is calculated by two principal models: the Fuel Model and the Discounted Cash Flow Model. The Fuel Model is an engineering cost model which calculates the cash flow for the fuel cycle costs over the project lifetime based on input data defining the fuel material requirements, the unit costs of fuel materials and processes, the process lead and lag times, and the schedule of the capacity factor for the plant. For nuclear plants, the Fuel Model calculates the cash flow for the entire nuclear fuel cycle. For fossil plants, the Fuel Model calculates the cash flow for the fossil fuel purchases. The Discounted Cash Flow Model combines the fuel costs generated by the Fuel Model with input data on the capital costs, capital structure, licensing time, construction time, rates of return on capital, tax rates, operating costs, and depreciation method of the plant to calculate the cash flow for the entire lifetime of the project. The financial and tax structure for both investor-owned utilities and municipal utilities can be simulated through varying the rates of return on equity and debt, the debt-equity ratios, and tax rates. The Discounted Cash Flow Model uses the principal that the present worth of the revenues will be equal to the present worth of the expenses including the return on investment over the economic life of the project. This manual explains how to prepare the input data, execute cases, and interpret the output results with the updated version of PACTOLUS. 11 figures, 2 tables

Numerical-analytical method of calculating insulated double-glazed units deflection under climatic (internal load

Directory of Open Access Journals (Sweden)

Plotnikov Aleksandr Aleksandrovich

Full Text Available Glass unit consists of glasses hermetically-united together. The cavity of an insulating glass unit contains a fixed volume of air (gas. In the process of production regular air with atmospheric pressure and temperature is sealed inside a glass unit. During operation the atmospheric pressure is constantly changing, but the pressure inside remains constant (at a constant temperature. A change of temperature or of the external air pressure results in a pressure difference and therefore in a load on the glass panes. The action may exceed the usual load considerably. This pressure effects the glasses of the unit, deforms them, lowers the thermotechnical properties of glass units and can lead to their destruction. The action of the inside pressure can be seen all around as convex and concaved glasses, which destroys the architectural look of buildings. It is obvious that it is incorrect to calculate thin glass plates on such a load only by classical methods of strength of materials theory. In this case we need a special calculation method. The effects of a change in temperature, altitude or meteorological pressure are easily covered by the definition of an isochore pressure. This is necessary, to determine the change of pressure due to the temperature induced gas expansion in the cavity of the insulating glass according to the ideal gas law. After the integration of the analytical plate solution and the ideal gas law, the final pressure states can easily be calculated by coupling the change of volume and the change of pressure.

ORSIM, Nuclear Fuel, Fossil Fuel Hydroelectric Power Plant Cost and Economics

International Nuclear Information System (INIS)

Prince, B.E.; Turnage, J.C.

1984-01-01

1 - Description of problem or function: ORSIM is an electric power generating system integration model which simulates the multi-year operation of a mixed power system consisting of fossil, nuclear, hydroelectric, and pumped-storage units. For any specified refueling schedule for nuclear units and future load forecast, the model determines a plan of operation for the system which attempts to minimize the total discounted operating cost over a specified study period. The analysis considers the effects of forced outages, spinning reserve operating constraints, and scheduled introduction and retirement of generating stations. The model determines a maintenance schedule for the non-nuclear stations (nuclear stations are maintained during refueling outages) and the optimum allocation of energy-fixed nuclear and hydroelectric resources. It calculates the expected energy generated by each station in the system, by period over the planning horizon, based on input or calculated incremental operating cost. It also calculates the expected loss-of- load probability and un-served energy demand for each period in the planning horizon. An optimum operating plan, designed to minimize the discounted total production cost, is then calculated, as are the costs of operating each station in the system and the discounted total production cost for the derived plan of operation. 2 - Method of solution: ORSIM searches for a particular mode of operation which, over a multi-year planning horizon, will minimize the total system operating cost of a particular electric power generation system discounted to the beginning of the planning horizon. It does this by: (a) calculating the planned maintenance outages for all units; (b) estimating the incremental discounted cost of energy produced by each station in the system for every subinterval of the planning horizon; (c) utilizing the incremental discounted costs of energy generation to calculate, via probabilistic simulation, the economic optimum

Generalized monitor unit calculation for the Varian enhanced dynamic wedge field

International Nuclear Information System (INIS)

Liu Chihray; Kim, Siyong; Kahler, Darren L.; Palta, Jatinder R.

2003-01-01

The generalized monitor unit (MU) calculation equation for the Varian enhanced dynamic wedge (EDW) is derived. The assumption of this MU calculation method is that the wedge factor of the EDW at the center of the field is a function of field size, the position of the center of the field in the wedge direction, and the final position of the moving jaw. The wedge factors at the center of the field in both symmetric and asymmetric fields are examined. The difference between calculated and measured wedge factors is within 1.0%. The method developed here is easy to implement. The only datum required in addition to the standard set of conventional physical wedge implementation data is the off-axis output factor for the open field in the reference condition. The off-center point calculation is also examined. For the off-center point calculation, the dose profile in the wedge direction for the largest EDW field is used to obtain the relative off-center ratio in any smaller wedge field. The accuracy of the off-center point calculation decreases when the point of calculation is too close to the field edge

The costs of completing unfinished US nuclear power plants

International Nuclear Information System (INIS)

Feldman, S.L.; Bernstein, M.A.; Noland, R.B.

1988-01-01

A cost benefit analysis is performed to assess the costs of completing unfinished nuclear power plants in four regions of the United States of America, (north-east, south-east, mid-west and west). The analysis is in five main sections: the projection of the cost to complete nuclear plants under construction, the forecast of future operations and maintenance costs, the forecast of price of fuels, the evaluation of future electricity demand and capacity growth, and calculation of the financial cost-benefit ratio based on the preceding figures. It was found that in the north-east, mid-west and west, because the demand for the power will not be made before the year 2000, finishing the units is not the least-cost supply option. Therefore, most of the units should not be finished unless over 90% completed already, in which case it may be cost-effective to finish them. (author)

Calculation method for the seasonal performance of heat pump compact units and validation. Final report

Energy Technology Data Exchange (ETDEWEB)

Wemhoener, C.; Dott, R.; Afjei, Th. [University of Applied Sciences Northwestern Switzerland, Institute of Energy in Buildings, Muttenz (Switzerland); Huber, H.; Helfenfinger, D.; Keller, P.; Furter, R. [University of Applied Sciences Lucerne (HTA), Test center HLKS, Horw (Switzerland)

2007-02-15

This comprehensive final report for the Swiss Federal Office of Energy (SFOE) takes a look at compact heat pump units that have been developed for the heating of low energy consumption houses built to MINERGIE or MINERGIE-P standards. These units, which combine the functions of space heating, domestic hot water preparation and ventilation in one unit are described. A testing procedure developed at the University of Applied Science in Lucerne, Switzerland, using a test rig for the measurement of the seasonal performance factor (SPF) is described. A calculation method based on temperature classes for the calculation of the SPF of combined heat pump systems for space heating and domestic hot water preparation that was developed by the Institute of Energy in Buildings at the University of Applied Sciences Northwestern Switzerland is examined. Two pilot plants allowing detailed field monitoring of two compact units are described. One pilot plant installed in a single-family house built to MINERGIE standard in Gelterkinden, Switzerland, provided data on a compact unit. These results of measurements made on this and a further installation in a MINERGIE-P ultra-low energy consumption house in Zeiningen, Switzerland, are presented and discussed. Calculation methods, including exergy considerations are reviewed and their validation is discussed.

Tracing contacts of TB patients in Malaysia: costs and practicality.

Science.gov (United States)

Atif, Muhammad; Sulaiman, Syed Azhar Syed; Shafie, Asrul Akmal; Ali, Irfhan; Asif, Muhammad

2012-01-01

Tuberculin skin testing (TST) and chest X-ray are the conventional methods used for tracing suspected tuberculosis (TB) patients. The purpose of the study was to calculate the cost incurred by Penang General Hospital on performing one contact tracing procedure using an activity based costing approach. Contact tracing records (including the demographic profile of contacts and outcome of the contact tracing procedure) from March 2010 until February 2011 were retrospectively obtained from the TB contact tracing record book. The human resource cost was calculated by multiplying the mean time spent (in minutes) by employees doing a specific activity by their per-minute salaries. The costs of consumables, Purified Protein Derivative vials and clinical equipment were obtained from the procurement section of the Pharmacy and Radiology Departments. The cost of the building was calculated by multiplying the area of space used by the facility with the unit cost of the public building department. Straight-line deprecation with a discount rate of 3% was assumed for the calculation of equivalent annual costs for the building and machines. Out of 1024 contact tracing procedures, TST was positive (≥10 mm) in 38 suspects. However, chemoprophylaxis was started in none. Yield of contact tracing (active tuberculosis) was as low as 0.5%. The total unit cost of chest X-ray and TST was MYR 9.23 (2.90 USD) & MYR 11.80 (USD 3.70), respectively. The total cost incurred on a single contact tracing procedure was MYR 21.03 (USD 6.60). Our findings suggest that the yield of contact tracing was very low which may be attributed to an inappropriate prioritization process. TST may be replaced with more accurate and specific methods (interferon gamma release assay) in highly prioritized contacts; or TST-positive contacts should be administered 6H therapy (provided that the chest radiography excludes TB) in accordance with standard protocols. The unit cost of contact tracing can be significantly

System incremental cost calculations using the participation factor load-flow formulation

International Nuclear Information System (INIS)

Meisel, J.

1993-01-01

The load-flow problem is reformulated such that the use of a slack-bus generator is included only as a special case. This reformulation, known as the participation factor load-flow, includes a total mismatch variable and a defined participation vector, which, in general, distributes this mismatch to all system buses. The slack-bus constraint can still be obtained by defining a particular participation vector. In using the participation factor load-flow in the transpose Jacobian approach to the economic optimal dispatch problem, the paper shows that the value of the system-λ can be controlled such that this value represents the minimal incremental change in generation costs per unit change in system total demand with this demand distributed according to the specified participation vector. Methods using the conventional B-coefficient loss formulas or slack-bus load-flows give system-λ values whereby the unit change in demand must be placed on a fictitious single load-bus or on the slack-bus, respectively. Having a system-λ value which more accurately represents a proposed energy interchange between interconnected systems is very important in developing valid costs for each system. An extensive 28-bus, 8-generator system is included to illustrate these results

[Cost of assisted reproduction technology in a public hospital].

Science.gov (United States)

Navarro Espigares, José Luis; Martínez Navarro, Luis; Castilla Alcalá, José Antonio; Hernández Torres, Elisa

2006-01-01

Most studies on the costs of assisted reproductive technologies (ART) identify the total cost of the procedure with the direct cost, without considering important items such as overhead or intermediate costs. The objective of this study was to determine the cost per ART procedure in a public hospital in 2003 and to compare the results with those in the same hospital in 1998. Data from the Human Reproduction Unit of the Virgen de las Nieves University Hospital in Granada (Spain) from 1998 and 2003 were analyzed. Since the total costs of the unit were known, the cost of the distinct ART procedures performed in the hospital was calculated by means of a methodology for cost distribution. Between 1998 and 2003, the activity and costs of the Human Reproduction Unit analyzed evolved differently. Analysis of activity showed that some techniques, such as intracytoplasmic sperm injection, were consolidated while others, such as stimulation without assisted reproduction or intracervical insemination were abandoned. In all procedures, unit costs per cycle and per delivery decreased in the period analyzed. Important changes took place in the structure of costs of ART in the Human Reproduction Unit of the Virgen de las Nieves University Hospital between 1998 and 2003. Some techniques were discontinued, while others gained importance. Technological advances and structural innovations, together with a "learning effect," modified the structure of ART-related costs.

Costs of outpatient parenteral antimicrobial therapy (OPAT) administered by Hospital at Home units in Spain.

Science.gov (United States)

González-Ramallo, V J; Mirón-Rubio, M; Mujal, A; Estrada, O; Forné, C; Aragón, B; Rivera, A J

2017-07-01

The aim of this study was to assess the direct healthcare costs of outpatient parenteral antimicrobial therapy (OPAT) administered by Hospital at Home (HaH) units in Spain. An observational, multicentre, economic evaluation of retrospective cohorts was conducted. Patients were treated at home by the HaH units of three Spanish hospitals between January 2012 and December 2013. From the cost accounting of HaH OPAT (staff, pharmacy, transportation, diagnostic tests and structural), the cost of each outpatient course was obtained following a top-down strategy based on the use of resources. Costs associated with inpatient stay, if any, were estimated based on length of stay and ICD-9-CM diagnosis. There were 1324 HaH episodes in 1190 patients (median age 70 years). The median (interquartile range) stay at home was 10 days (7-15 days). Of the OPAT episodes, 91.5% resulted in cure or improvement on completion of intravenous therapy. The mean total cost of each infectious episode was €6707 [95% confidence interval (CI) €6189-7406]. The mean cost per OPAT episode was €1356 (95% CI €1247-1560), mainly distributed between healthcare staff costs (46%) and pharmacy costs (39%). The mean cost of inpatient hospitalisation of an infectious episode was €4357 (95% CI €3947-4977). The cost per day of inpatient hospitalisation was €519, whilst the cost per day of OPAT was €98, meaning a saving of 81%. This study shows that OPAT administered by HaH units resulted in lower costs compared with inpatient care in Spain. Copyright © 2017 Elsevier B.V. and International Society of Chemotherapy. All rights reserved.

Production rates and costs of cable yarding wood residue from clearcut units

Science.gov (United States)

Chris B. LeDoux

1984-01-01

Wood residue is a little used source of fiber, chips, and fuel because harvest costs are largely unknown. This study calculates incremental production rates and costs for yarding and loading logging residue in clearcut old-growth Douglas-fir/western hemlock forests. Harvest operations were observed for two timber sales in western Oregon. Three different cable yarding...

An evaluation of airline beta values and their application in calculating the cost of equity capital.

OpenAIRE

Turner, Sheelah; Morrell, Peter

2003-01-01

This paper focuses on the calculation of the cost of equity capital in a sample of airlines, in comparison to industry-calculated values. The approach usually taken is to apply the Capital Asset Pricing Model to airline stock prices and market indices. The research shows that the calculated b values are sensitive to the precise methodology and calculations used. Further, the low regression model fits indicate the Capital Asset Pricing Model may not be the most suitable model for b value calcul...

Developing a costing framework for palliative care services.

Science.gov (United States)

Mosoiu, Daniela; Dumitrescu, Malina; Connor, Stephen R

2014-10-01

Palliative care services have been reported to be a less expensive alternative to traditional treatment; however, little is known about how to measure the cost of delivering quality palliative care. The purpose of this project was to develop a standardized method for measuring the cost of palliative care delivery that could potentially be replicated in multiple settings. The project was implemented in three stages. First, an interdisciplinary group of palliative care experts identified standards of quality palliative care delivery in the inpatient and home care services. Surveys were conducted of government agencies and palliative care providers to identify payment practices and budgets for palliative care services. In the second phase, unit costs were defined and a costing framework was designed to measure inpatient and home-based palliative care unit costs. The final phase was advocacy for inclusion of calculated costs into the national funding system. In this project, a reliable framework for determining the cost of inpatient and home-based palliative care services was developed. Inpatient palliative care cost in Romania was calculated at $96.58 per day. Home-based palliative care was calculated at $30.37 per visit, $723.60 per month, and $1367.71 per episode of care, which averaged 45 visits. A standardized methodology and framework for costing palliative care are presented. The framework allows a country or provider of care to substitute their own local costs to generate cost information relevant to the health-care system. In Romania, this allowed the palliative care provider community to advocate for a consistent payment system. Copyright © 2014 American Academy of Hospice and Palliative Medicine. Published by Elsevier Inc. All rights reserved.

Influence of timber harvesting costs on the layout of cuttings and economic return in forest planning based on dynamic treatment units

Directory of Open Access Journals (Sweden)

Adrián Pascual

2018-05-01

Full Text Available Aim of study: To analyze the influence of harvesting costs on the distribution and type of cuttings when forest management planning is based on the dynamic treatment units (DTUs approach. Area of study: A Mediterranean pine forest in Central Spain. Materials and methods: Airborne laser scanning data were used in area-based approach to predict stand attributes and delineate segments that were used as calculation units. Predicted stand attributes and existing models for diameter distribution and individual-tree growth were used to simulate alternative management schedules for each segment for a 60-year planning horizon divided into three 20-year periods. Three alternative forest planning problems were formulated. They aimed to maximize or minimize net income, or maximize timber production with a constant flow of harvested timber. Spatial goals were used in all cases to enhance the clustering of treatments. Main results: Maxizing timber production without considering harvesting costs can be costly, even close to the plan that minimized net incomes. Maximizing net incomes led to frequent use of final felling instead of thinnings, placing cuttings near forest roads and creating more compact DTUs than obtained in the plan that maximized timber production. Research highlights: Compared to previous studies on DTUs, this study integrated felling and forwarding costs, which depended on distance to road and stand attributes, in the process of creating DTUs by means of spatial optimization.

Study on the Development of Methodology for Cost Calculations and Financial Planning of Decommissioning Operations

International Nuclear Information System (INIS)

2001-12-01

The following study deals with the development of methodology for cost calculations and financial planning of decommissioning operations. It has been carried out by EDF / FRAMATOME / VUJE / SCK-CEN in the frame of the contract B7-032/2000/291058/MAR/C2 awarded by the European Commission. This study consists of 4 parts. The first task objective is to develop a reliable and transparent methodology for cost assessment and financial planning sufficient precise but without long and in depth investigations and studies. This methodology mainly contains: Calculation methods and algorithms for the elaboration of costs items making up the whole decommissioning cost. Estimated or standard values for the parameters and for the cost factors to be used in the above-mentioned algorithms Financial mechanism to be applied as to establish a financial planning. The second part task is the provision of standard values for the different parameters and costs factors described in the above-mentioned algorithms. This provision of data is based on the own various experience acquired by the members of the working team and on existing international references (databases, publications and reports). As decommissioning operations are spreading over several dozens of years, the scope of this task the description of the financial mechanisms to be applied to the different cost items as to establish a complete financial cost. It takes into account the financial schedule issued in task 1. The scope of this task consists in bringing together in a guideline all the information collected before: algorithms, data and financial mechanisms. (A.L.B.)

The cost of decommissioning uranium mill tailings

International Nuclear Information System (INIS)

Lush, D.L.; Lendrum, C.; Hostovsky, C.; Eedy, W.; Ashbrook, A.

1986-04-01

This report identifies several key operations that are commonly carried out during decommissioning of tailings areas in the Canadian environment. These operations are unit costed for a generic site to provide a base reference case. The unit costs have also been scaled to the quantities required for the decommissioning of four Canadian sites and these scaled quantities compared with site-specific engineering cost estimates and actual costs incurred in carrying out the decommissioning activities. Variances in costing are discussed. The report also recommends a generic monitoring regime upon which both short- and longer-term environmental monitoring costs are calculated. Although every site must be addressed as a site-specific case, and monitoring programs must be tailored to fit a specific site, it would appear that for the conventional decommissioning and monitoring practices that have been employed to date, costs can be reasonably estimated when site-specific conditions are taken into account

2011 Cost of Wind Energy Review

Energy Technology Data Exchange (ETDEWEB)

Tegen, S.; Lantz, E.; Hand, M.; Maples, B.; Smith, A.; Schwabe, P.

2013-03-01

This report describes the levelized cost of energy (LCOE) for a typical land-based wind turbine installed in the United States in 2011, as well as the modeled LCOE for a fixed-bottom offshore wind turbine installed in the United States in 2011. Each of the four major components of the LCOE equation are explained in detail, such as installed capital cost, annual energy production, annual operating expenses, and financing, and including sensitivity ranges that show how each component can affect LCOE. These LCOE calculations are used for planning and other purposes by the U.S. Department of Energy's Wind Program.

A preliminary design and BOP cost analysis of M-C Power`s MCFC commerical unit

Energy Technology Data Exchange (ETDEWEB)

Chen, T.P. [Bechtel Corp, San Francisco, CA (United States)

1996-12-31

M-C Power Corporation plans to introduce its molten carbonate fuel cell (MCFC) market entry unit in the year 2000 for distributed and on-site power generation. Extensive efforts have been made to analyze the cell stack manufacturing costs. The major objective of this study is to conduct a detailed analysis of BOP costs based on an initial design of the market entry unit.

Calculating cost-training billback at WHC

International Nuclear Information System (INIS)

Gardner, P.R.

1993-11-01

Westinghouse Hanford Company, in an attempt to understand training costs and to find a make-or-buy tool for training, has constructed a Training Cost Estimator. Among the outputs of this Lotus program are projected numbers of instructor, managers, and secretarial staff, and cost per student (open-quotes tuitionclose quotes)

LPGC, Levelized Steam Electric Power Generator Cost

International Nuclear Information System (INIS)

Coen, J.J.; Delene, J.G.

1994-01-01

1 - Description of program or function: LPGC is a set of nine microcomputer programs for estimating power generation costs for large steam-electric power plants. These programs permit rapid evaluation using various sets of economic and technical ground rules. The levelized power generation costs calculated may be used to compare the relative economics of nuclear and coal-fired plants based on life-cycle costs. Cost calculations include capital investment cost, operation and maintenance cost, fuel cycle cost, decommissioning cost, and total levelized power generation cost. These programs can be used for quick analyses of power generation costs using alternative economic parameters, such as interest rate, escalation rate, inflation rate, plant lead times, capacity factor, fuel prices, etc. The two major types of electric generating plants considered are pressurized-water reactor (PWR) and pulverized coal-fired plants. Data are also provided for the Large Scale Prototype Breeder (LSPB) type liquid metal reactor. Costs for plant having either one or two units may be obtained. 2 - Method of solution: LPGC consists of nine individual menu-driven programs controlled by a driver program, MAINPWR. The individual programs are PLANTCAP, for calculating capital investment costs; NUCLOM, for determining operation and maintenance (O and M) costs for nuclear plants; COALOM, for computing O and M costs for coal-fired plants; NFUEL, for calculating levelized fuel costs for nuclear plants; COALCOST, for determining levelized fuel costs for coal-fired plants; FCRATE, for computing the fixed charge rate on the capital investment; LEVEL, for calculating levelized power generation costs; CAPITAL, for determining capitalized cost from overnight cost; and MASSGEN, for generating, deleting, or changing fuel cycle mass balance data for use with NFUEL. LPGC has three modes of operation. In the first, each individual code can be executed independently to determine one aspect of the total

48 CFR 9904.410 - Allocation of business unit general and administrative expenses to final cost objectives.

Science.gov (United States)

2010-10-01

... unit general and administrative expenses to final cost objectives. 9904.410 Section 9904.410 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING...

DIDEM - An integrated model for comparative health damage costs calculation of air pollution

Science.gov (United States)

Ravina, Marco; Panepinto, Deborah; Zanetti, Maria Chiara

2018-01-01

Air pollution represents a continuous hazard to human health. Administration, companies and population need efficient indicators of the possible effects given by a change in decision, strategy or habit. The monetary quantification of health effects of air pollution through the definition of external costs is increasingly recognized as a useful indicator to support decision and information at all levels. The development of modelling tools for the calculation of external costs can provide support to analysts in the development of consistent and comparable assessments. In this paper, the DIATI Dispersion and Externalities Model (DIDEM) is presented. The DIDEM model calculates the delta-external costs of air pollution comparing two alternative emission scenarios. This tool integrates CALPUFF's advanced dispersion modelling with the latest WHO recommendations on concentration-response functions. The model is based on the impact pathway method. It was designed to work with a fine spatial resolution and a local or national geographic scope. The modular structure allows users to input their own data sets. The DIDEM model was tested on a real case study, represented by a comparative analysis of the district heating system in Turin, Italy. Additional advantages and drawbacks of the tool are discussed in the paper. A comparison with other existing models worldwide is reported.

Comparative costs of coal and nuclear-generated electricity in the united states

International Nuclear Information System (INIS)

Brandfon, W.W.

1987-01-01

This paper compares the future first-year operating costs and lifetime levelized costs of producing baseload coal- and nuclear-generated electricity under schedules shorter than those recently experienced at U.S. plants. Nuclear appears to have a clear economic advantage. Coal is favorable only when it is assumed that the units will operate at very low capacity factors and/or when the capital cost differential between nuclear and coal is increased far above the recent historical level. Nuclear is therefore a cost-competitive electric energy option for utilities and should be considered as an alternative to coal when large baseload capacity is required. (author)

Estimating the cost-savings associated with bundling maternal and child health interventions: a proposed methodology.

Science.gov (United States)

Adesina, Adebiyi; Bollinger, Lori A

2013-01-01

There is a pressing need to include cost data in the Lives Saved Tool (LiST). This paper proposes a method that combines data from both the WHO CHOosing Interventions that are Cost-Effective (CHOICE) database and the OneHealth Tool (OHT) to develop unit costs for delivering child and maternal health services, both alone and bundled. First, a translog cost function is estimated to calculate factor shares of personnel, consumables, other direct (variable or recurrent costs excluding personnel and consumables) and indirect (capital or investment) costs. Primary source facility level data from Kenya, Namibia, South Africa, Uganda, Zambia and Zimbabwe are utilized, with separate analyses for hospitals and health centres. Second, the resulting other-direct and indirect factor shares are applied to country unit costs from the WHO CHOICE unit cost database to calculate those portions of unit cost. Third, the remainder of the costs is calculated using default data from the OHT. Fourth, we calculate the effect of bundling services by assuming that a LiST intervention visit takes an average of 20 minutes when delivered alone but only incremental time in addition to the basic visit when delivered in a bundle. Personnel costs account for the greatest share of costs for both hospitals and health centres at 50% and 38%, respectively. The percentages differ between hospitals and health centres for consumables (21% versus 17%), other direct (7.5% versus 6.75%), and indirect (22% versus 23%) costs. Combining the other-direct and indirect factor shares with the WHO CHOICE database and the other costs from OHT provides a comprehensive cost estimate of LiST interventions. Finally, the cost of six recommended antenatal care (ANC) interventions is $69.76 when delivered alone, but $61.18 when delivered as a bundle, a savings of $8.58 (12.2%). This paper proposes a method for estimating a comprehensive cost of providing child and maternal health interventions by combining labor

Cost-effectiveness analysis of implementing an antimicrobial stewardship program in critical care units.

Science.gov (United States)

Ruiz-Ramos, Jesus; Frasquet, Juan; Romá, Eva; Poveda-Andres, Jose Luis; Salavert-Leti, Miguel; Castellanos, Alvaro; Ramirez, Paula

2017-06-01

To evaluate the cost-effectiveness of antimicrobial stewardship (AS) program implementation focused on critical care units based on assumptions for the Spanish setting. A decision model comparing costs and outcomes of sepsis, community-acquired pneumonia, and nosocomial infections (including catheter-related bacteremia, urinary tract infection, and ventilator-associated pneumonia) in critical care units with or without an AS was designed. Model variables and costs, along with their distributions, were obtained from the literature. The study was performed from the Spanish National Health System (NHS) perspective, including only direct costs. The Incremental Cost-Effectiveness Ratio (ICER) was analysed regarding the ability of the program to reduce multi-drug resistant bacteria. Uncertainty in ICERs was evaluated with probabilistic sensitivity analyses. In the short-term, implementing an AS reduces the consumption of antimicrobials with a net benefit of €71,738. In the long-term, the maintenance of the program involves an additional cost to the system of €107,569. Cost per avoided resistance was €7,342, and cost-per-life-years gained (LYG) was €9,788. Results from the probabilistic sensitivity analysis showed that there was a more than 90% likelihood that an AS would be cost-effective at a level of €8,000 per LYG. Wide variability of economic results obtained from the implementation of this type of AS program and short information on their impact on patient evolution and any resistance avoided. Implementing an AS focusing on critical care patients is a long-term cost-effective tool. Implementation costs are amortized by reducing antimicrobial consumption to prevent infection by multidrug-resistant pathogens.

Cost-effectiveness of increasing access to mammography through mobile mammography for older women.

Science.gov (United States)

Naeim, Arash; Keeler, Emmett; Bassett, Lawrence W; Parikh, Jay; Bastani, Roshan; Reuben, David B

2009-02-01

To compare the costs of mobile and stationary mammography and examine the incremental cost-effectiveness of using mobile mammography to increase screening rates. A cost-effectiveness analysis was performed using effectiveness data from a randomized clinical trial and modeling of costs associated with the mobile mammography intervention. The trial involved 60 community-based meal sites, senior centers, and clubs. Four hundred ninety-nine individuals were enrolled in the study, of whom 463 had outcome data available for analysis. Costs were calculated for stationary and mobile mammography, as well as costs due to differences in technology and film versus digital. Incremental cost-effectiveness (cost per additional screen) was modeled, and sensitivity analysis was performed by altering efficiency (throughput) and effectiveness based on subgroup data from the randomized trial. The estimated annual costs were $435,162 for a stationary unit, $539,052 for a mobile film unit, and $456, 392 for a mobile digital unit. Assuming mobile units are less efficient (50% annual volume), the cost per screen was $41 for a stationary unit, $86 for a mobile film unit, and $102 for a mobile digital unit. The incremental cost per additional screen were $207 for a mobile film unit and $264 for a mobile digital unit over a stationary unit. Although mobile mammography is a more effective way to screen older women, the absolute cost per screen of mobile units is higher, whereas the reimbursement is no different. Financial barriers may impede the widespread use of this approach.

United States cost of military force projection in the Persian Gulf, 1976-2007

Energy Technology Data Exchange (ETDEWEB)

Stern, Roger J. [Oil, Energy and the Middle East Program, Department of Near Eastern Studies and Princeton Environmental Institute, Guyot Hall, Princeton University, Princeton, NJ 08544 (United States)

2010-06-15

This paper presents the first estimate of United States military cost for Persian Gulf force (C{sub PGfp}) derived entirely by a quantitative method. An activity-based cost (ABC) model uses geographic distribution of aircraft carriers as a proxy allocator of Department of Defense (DoD) baseline cost to regional operations. Allocation follows simply from DoD data that since 1990 no less than one aircraft carrier has been continuously on-station in the Persian Gulf; that eight are required to keep one on-station there; that the Navy has had eleven-fifteen carriers since 1990; and that Army and Air Force units are virtually never deployed to combat operations without Navy units. For 1976-2007 C{sub PGfp} is estimated to be $6.8 x 10{sup 12} and for 2007 $0.5 x 10{sup 12} (2008$). This substantial military investment is not a remedy for the market failure at the heart of regional security problem, which is oil market power. When C{sub PGfp} is added to economic losses attributed to market power in another recent study, the severity of this market failure becomes more apparent. (author)

United States cost of military force projection in the Persian Gulf, 1976-2007

International Nuclear Information System (INIS)

Stern, Roger J.

2010-01-01

This paper presents the first estimate of United States military cost for Persian Gulf force (C PGfp ) derived entirely by a quantitative method. An activity-based cost (ABC) model uses geographic distribution of aircraft carriers as a proxy allocator of Department of Defense (DoD) baseline cost to regional operations. Allocation follows simply from DoD data that since 1990 no less than one aircraft carrier has been continuously on-station in the Persian Gulf; that eight are required to keep one on-station there; that the Navy has had eleven-fifteen carriers since 1990; and that Army and Air Force units are virtually never deployed to combat operations without Navy units. For 1976-2007 C PGfp is estimated to be $6.8 x 10 12 and for 2007 $0.5 x 10 12 (2008$). This substantial military investment is not a remedy for the market failure at the heart of regional security problem, which is oil market power. When C PGfp is added to economic losses attributed to market power in another recent study, the severity of this market failure becomes more apparent. (author)

[Cost effectiveness and budget impact analysis of inhaled nitric oxide in a neonatal unit from the perspective of the public health system].

Science.gov (United States)

Kilchemmann Fuentes, Carlos; Vallejos Vallejos, Carlos; Román Navarro, Andrés

Inhaled nitric oxide (iNO) is currently the first-line therapy in severe hypoxaemic respiratory failure of the newborn. Most of regional neonatal centres in Chile do not have this therapeutic alternative. To determine the cost effectiveness of inhaled nitric oxide in the treatment of respiratory failure associated with pulmonary hypertension of the newborn compared to the usual care, including the transfer to a more complex unit. A clinical decision tree was designed from the perspective of Chilean Public Health Service. Incremental cost effectiveness rates (ICER) were calculated, deterministic sensitivity analysis was performed, and probabilistic budget impact was estimated using: TreeAge Pro Healthcare 2014 software. The iNO option leads to an increase in mean cost of $ 11.7 million Chilean pesos (€15,000) per patient treated, with an ICER compared with the usual care of $23 million pesos (€30,000) in case of death or ECMO avoided. By sensitising the results by incidence, it was found that from 7 cases and upwards treated annually, inhaled nitric oxide is less costly than the transfer to a more complex unit. From the perspective of a Chilean regional hospital, incorporating inhaled nitric oxide into the management of neonatal respiratory failure is the optimal alternative in most scenarios. Copyright © 2016 Sociedad Chilena de Pediatría. Publicado por Elsevier España, S.L.U. All rights reserved.

RECAP, Replacement Energy Cost for Short-Term Reactor Plant Shut-Down

International Nuclear Information System (INIS)

VanKuiken, J.C.; Daun, C.J.; Jusko, M.J.

1995-01-01

1 - Description of program or function: RECAP (Replacement Energy Cost Analysis Package) determines the replacement energy costs associated with short-term shutdowns or de-ratings of one or more nuclear reactors. Replacement energy cost refers to the change in generating-system production cost that results from shutting down a reactor. The cost calculations are based on the seasonal, unit-specific cost estimates for 1988-1991 for all 117 nuclear electricity-generating units in the U.S. RECAP is menu-driven, allowing the user to define specific case studies in terms of parameters such as the units to be included, the length and timing of the shutdown or de-rating period, the unit capacity factors, and the reference year for reporting cost results. In addition to simultaneous shutdown cases, more complicated situations, such as overlapping shutdown periods or shutdowns that occur in different years, can be examined through use of a present-worth calculation option. 2 - Method of solution: The user selects a set of units for analysis, defines a shutdown (or de-rating) period, and specifies any planned maintenance outages, delays in unit start-ups, or changes in default capacity factors. The program then determines which seasonal cost numbers to apply, estimates total and daily costs, and makes the appropriate adjustments for multiple outages if they are encountered. The change in production cost is determined from the difference between the total variable costs (variable fuel cost, variable operation and maintenance cost, and purchased energy cost) when the reactor is available for generation and when it is not. Changes in reference-year dollars are based on gross national product (GNP) price deflators or on optional use inputs. Once RECAP has completed the initial cost estimates for a case study (or series of case studies), present-worth analysis can be conducted using different reference-year dollars and discount rates, as specified by the user. The program uses

49 CFR 92.35 - Interest, penalties and administrative costs.

Science.gov (United States)

2010-10-01

... accrue until payment is received. Interest shall be calculated only on the principal of the debt (simple... 49 Transportation 1 2010-10-01 2010-10-01 false Interest, penalties and administrative costs. 92... UNITED STATES BY SALARY OFFSET § 92.35 Interest, penalties and administrative costs. (a) Where a DOT...

Comprehensive cost analysis of sentinel node biopsy in solid head and neck tumors using a time-driven activity-based costing approach.

Science.gov (United States)

Crott, Ralph; Lawson, Georges; Nollevaux, Marie-Cécile; Castiaux, Annick; Krug, Bruno

2016-09-01

Head and neck cancer (HNC) is predominantly a locoregional disease. Sentinel lymph node (SLN) biopsy offers a minimally invasive means of accurately staging the neck. Value in healthcare is determined by both outcomes and the costs associated with achieving them. Time-driven activity-based costing (TDABC) may offer more precise estimates of the true cost. Process maps were developed for nuclear medicine, operating room and pathology care phases. TDABC estimates the costs by combining information about the process with the unit cost of each resource used. Resource utilization is based on observation of care and staff interviews. Unit costs are calculated as a capacity cost rate, measured as a Euros/min (2014), for each resource consumed. Multiplying together the unit costs and resource quantities and summing across all resources used will produce the average cost for each phase of care. Three time equations with six different scenarios were modeled based on the type of camera, the number of SLN and the type of staining used. Total times for different SLN scenarios vary between 284 and 307 min, respectively, with a total cost between 2794 and 3541€. The unit costs vary between 788€/h for the intraoperative evaluation with a gamma-probe and 889€/h for a preoperative imaging with a SPECT/CT. The unit costs for the lymphadenectomy and the pathological examination are, respectively, 560 and 713€/h. A 10 % increase of time per individual activity generates only 1 % change in the total cost. TDABC evaluates the cost of SLN in HNC. The total costs across all phases which varied between 2761 and 3744€ per standard case.

The influence of capacity management on the unit cost of production: a case study in a flexible plastic packaging company

Directory of Open Access Journals (Sweden)

Tálita Floriano Goulart Silva

2013-08-01

Full Text Available This article presents the relationship between capacity management and cost management in determining the unit cost. The objective was to show how the use of effective capacity decreases the unit cost of manufacturing. For this, follow these steps: 1 Knowledge and analysis of production process and PPPC; 2 Data Collection; 3 Application of the Method Cost Center; 4Verification of the relationship between the Capacity Management and Cost Management. Through the company’s accounting reports, observations and interviews, the following results was possible: knowledge of the production process and functioning of PPCP, measuring the cost of each step of the production process and the unit cost of each product. Subsequently, we compared the unit cost using the effective capacity and normal capacity. The results showed that the unit costs decrease with the use of effective capacity, while increasing the margin for each product, even with the lower sale price, thus establishing a virtuous circle: effective capacity utilization, reduced unit cost, most competitive prices and increase in the number of requests.

Exergy costs analysis of water desalination and purification techniques by transfer functions

International Nuclear Information System (INIS)

Carrasquer, Beatriz; Martínez-Gracia, Amaya; Uche, Javier

2016-01-01

Highlights: • A procedure to estimate the unit exergy cost of water treatment techniques is provided. • Unit exergy costs of water purification and desalination are given as a function of design and operating parameters. • Unit exergy costs range from 3.3 to 6.8 in purification and from 2 to 26 in desalination. • They could be used in their preliminary design as good indicators of their energy efficiency. - Abstract: The unit exergy costs of desalination and purification, which are two alternatives commonly used for water supply and treatment, have been characterized as a function of the energy efficiency of the process by combining the Exergy Cost Analysis with Transfer Function Analysis. An equation to assess the exergy costs of these alternatives is then proposed as a quick guide to know the energy efficiency of any water treatment process under different design and operating conditions. This combination, was satisfactory applied to groundwaters and water transfers. After identifying the boundaries of the system, input and output flows are calculated in exergy values. Next, different examples are analyzed in order to propose a generic equation to assess the exergy cost of the water restoration technologies, attending to their main features. Recovery ratio, energy requirements and salts concentrations (for desalination), and plant capacity and organic matter recovery (for water purification) are introduced in the calculations as their main endogenous parameters. Values obtained for typical operation ranges of commercial plants showed that unit exergy costs of water purification ranged from 3.3 to 6.8; maximum values, as expected, were found at low plant capacities and high organic matter removal ratios. For water desalination, values varied from 2 to 7 in membrane technologies and from 10 to 26 in thermal processes. The recovery ratio and salts concentration in raw water increased the unit exergy costs in membrane techniques. In distillation processes

[Prevention of Occupational Injuries Related to Hands: Calculation of Subsequent Injury Costs for the Austrian Social Occupational Insurance Institution (AUVA)].

Science.gov (United States)

Rauner, M S; Mayer, B; Schaffhauser-Linzatti, M M

2015-08-01

Occupational injuries cause short-term, direct costs as well as long-term follow-up costs over the lifetime of the casualties. Due to shrinking budgets accident insurance companies focus on cost reduction programmes and prevention measures. For this reason, a decision support system for consequential cost calculation of occupational injuries was developed for the main Austrian social occupational insurance institution (AUVA) during three projects. This so-called cost calculation tool combines the traditional instruments of accounting with quantitative methods such as micro-simulation. The cost data are derived from AUVA-internal as well as external economic data sources. Based on direct and indirect costs, the subsequent occupational accident costs from the time of an accident and, if applicable, beyond the death of the individual casualty are predicted for the AUVA, the companies in which the casualties are working, and the other economic sectors. By using this cost calculation tool, the AUVA classifies risk groups and derives related prevention campaigns. In the past, the AUVA concentrated on falling, accidents at construction sites and in agriculture/forestry, as well as commuting accidents. Currently, among others, a focus on hand injuries is given and first prevention programmes have been initiated. Hand injuries represent about 38% of all casualties with average costs of about 7,851 Euro/case. Main causes of these accidents are cutting injuries in production, agriculture, and forestry. Beside a low, but costly, number of amputations with average costs of more than 100,000 Euro/case, bone fractures and strains burden the AUVA-budget with about 17,500 and 10,500 € per case, respectively. Decision support systems such as this cost calculation tool represent necessary instruments to identify risk groups and their injured body parts, causes of accidents, and economic activities, which highly burden the budget of an injury company, and help derive

Economic impacts of oil spills: Spill unit costs for tankers, pipelines, refineries, and offshore facilities

International Nuclear Information System (INIS)

1993-01-01

The impacts of oil spills -- ranging from the large, widely publicized Exxon Valdez tanker incident to smaller pipeline and refinery spills -- have been costly to both the oil industry and the public. For example, the estimated costs to Exxon of the Valdez tanker spill are on the order of $4 billion, including $2.8 billion (in 1993 dollars) for direct cleanup costs and $1.125 billion (in 1992 dollars) for settlement of damages claims caused by the spill. Application of contingent valuation costs and civil lawsuits pending in the State of Alaska could raise these costs appreciably. Even the costs of the much smaller 1991 oil spill at Texaco's refinery near Anacortes, Washington led to costs of $8 to 9 million. As a result, inexpensive waming, response and remediation technologies could lower oil spin costs, helping both the oil industry, the associated marine industries, and the environment. One means for reducing the impact and costs of oil spills is to undertake research and development on key aspects of the oil spill prevention, warming, and response and remediation systems. To target these funds to their best use, it is important to have sound data on the nature and size of spills, their likely occurrence and their unit costs. This information could then allow scarce R ampersand D dollars to be spent on areas and activities having the largest impact. This report is intended to provide the ''unit cost'' portion of this crucial information. The report examines the three key components of the US oil supply system, namely, tankers and barges; pipelines and refineries; and offshore production facilities. The specific purpose of the study was to establish the unit costs of oil spills. By manipulating this key information into a larger matrix that includes the size and frequency of occurrence of oil spills, it will be possible' to estimate the likely future impacts, costs, and sources of oil spills

X/Qs and unit dose calculations for Central Waste Complex interim safety basis effort

International Nuclear Information System (INIS)

Huang, C.H.

1996-01-01

The objective for this problem is to calculate the ground-level release dispersion factors (X/Q) and unit doses for onsite facility and offsite receptors at the site boundary and at Highway 240 for plume meander, building wake effect, plume rise, and the combined effect. The release location is at Central Waste Complex Building P4 in the 200 West Area. The onsite facility is located at Building P7. Acute ground level release 99.5 percentile dispersion factors (X/Q) were generated using the GXQ. The unit doses were calculated using the GENII code. The dimensions of Building P4 are 15 m in W x 24 m in L x 6 m in H

Measuring the cost of care in benign prostatic hyperplasia using time-driven activity-based costing (TDABC).

Science.gov (United States)

Kaplan, A L; Agarwal, N; Setlur, N P; Tan, H J; Niedzwiecki, D; McLaughlin, N; Burke, M A; Steinberg, K; Chamie, K; Saigal, C S

2015-03-01

Determining '"value'" in health care, defined as outcomes per unit cost, depends on accurately measuring cost. We used time-driven activity-based costing (TDABC) to determine the cost of care in men with benign prostatic hyperplasia (BPH) - a common urologic condition. We implemented TDABC across the entire care pathway for BPH including primary and specialist care in both inpatient and outpatient settings. A team of expert stakeholders created detailed process maps, determined space and product costs, and calculated personnel capacity cost rates. A model pathway was derived from practice guidelines and calculated costs were applied. Although listed as 'optional' in practice guidelines, invasive diagnostic testing can increase costs by 150% compared with the standalone urology clinic visit. Of five different surgical options, a 400% cost discrepancy exists between the most and least expensive treatments. TDABC can be used to measure cost across an entire care pathway in a large academic medical center. Sizable cost variation exists between diagnostic and surgical modalities for men with BPH. As financial risk is shifted toward providers, understanding the cost of care will be vital. Future work is needed to determine outcome discrepancy between the diagnostic and surgical modalities in BPH. Copyright © 2014 Elsevier Inc. All rights reserved.

Computerized cost model for pressurized water reactors

International Nuclear Information System (INIS)

Meneely, T.K.; Tabata, Hiroaki; Labourey, P.

1999-01-01

A computerized cost model has been developed in order to allow utility users to improve their familiarity with pressurized water reactor overnight capital costs and the various factors which influence them. This model organizes its cost data in the standard format of the Energy Economic Data Base (EEDB), and encapsulates simplified relationships between physical plant design information and capital cost information in a computer code. Model calculations are initiated from a base case, which was established using traditional cost calculation techniques. The user enters a set of plant design parameters, selected to allow consideration of plant models throughout the typical three- and four-loop PWR power range, and for plant sites in Japan, Europe, and the United States. Calculation of the new capital cost is then performed in a very brief time. The presentation of the program's output allows comparison of various cases with each other or with separately calculated baseline data. The user can start at a high level summary, and by selecting values of interest on a display grid show progressively more and more detailed information, including links to background information such as individual cost driver accounts and physical plant variables for each case. Graphical presentation of the comparison summaries is provided, and the numerical results may be exported to a spreadsheet for further processing. (author)

Spread-out Bragg peak and monitor units calculation with the Monte Carlo Code MCNPX

International Nuclear Information System (INIS)

Herault, J.; Iborra, N.; Serrano, B.; Chauvel, P.

2007-01-01

The aim of this work was to study the dosimetric potential of the Monte Carlo code MCNPX applied to the protontherapy field. For series of clinical configurations a comparison between simulated and experimental data was carried out, using the proton beam line of the MEDICYC isochronous cyclotron installed in the Centre Antoine Lacassagne in Nice. The dosimetric quantities tested were depth-dose distributions, output factors, and monitor units. For each parameter, the simulation reproduced accurately the experiment, which attests the quality of the choices made both in the geometrical description and in the physics parameters for beam definition. These encouraging results enable us today to consider a simplification of quality control measurements in the future. Monitor Units calculation is planned to be carried out with preestablished Monte Carlo simulation data. The measurement, which was until now our main patient dose calibration system, will be progressively replaced by computation based on the MCNPX code. This determination of Monitor Units will be controlled by an independent semi-empirical calculation

Operating cost model for local service airlines

Science.gov (United States)

Anderson, J. L.; Andrastek, D. A.

1976-01-01

Several mathematical models now exist which determine the operating economics for a United States trunk airline. These models are valuable in assessing the impact of new aircraft into an airline's fleet. The use of a trunk airline cost model for the local service airline does not result in representative operating costs. A new model is presented which is representative of the operating conditions and resultant costs for the local service airline. The calculated annual direct and indirect operating costs for two multiequipment airlines are compared with their actual operating experience.

Development and implementation of a software for assessment of calculations in radiotherapy monitor units

International Nuclear Information System (INIS)

Mueller, Marcio Rogerio; Silva, Marco Antonio da; Rodrigues, Laura Natal

2005-01-01

Objective: To develop and implement a software based on the manual calculation algorithm for verification of the calculations in radiotherapy monitor units and to establish acceptance levels as a mechanism of quality assurance. Materials and methods: Data were obtained from Clinac 600C and 2100C Varian linear accelerators and the computerized treatment planning system used was CadPlan TM . Results: For the 6 MV beams the acceptance levels for deviations among the calculations of monitor units, divided by treatment area, were the following: breast (0.0%±1.7%), head and neck (1.5%±0.5%), hypophysis (-1.7%±0.5%), pelvis (2.1%±2.1%) and thorax (0.2%±1.3%). For the 15 MV beams the suggested level for pelvis in all the treatment techniques was (3.2%±1.3%). Conclusion: The present data are sufficient to justify the use of the software in the clinical practice as a tool for the quality assurance program. (author)

Cost-effectiveness of pharmacogenetic-guided dosing of warfarin in the United Kingdom and Sweden

NARCIS (Netherlands)

Verhoef, T. I.; Redekop, W. K.; Langenskiold, S.; Kamali, F.; Wadelius, M.; Burnside, G.; Maitland-van der Zee, A.-H.; Hughes, D. A.; Pirmohamed, M.

2016-01-01

We aimed to assess the cost-effectiveness of pharmacogenetic-guided dosing of warfarin in patients with atrial fibrillation (AF) in the United Kingdom and Sweden. Data from EU-PACT, a randomized controlled trial in newly diagnosed AF patients, were used to model the incremental costs per

Levelised unit electricity cost comparison of alternate technologies for baseload generation in Ontario

International Nuclear Information System (INIS)

Ayres, M.; McRae, M.; Stogran, M.

2004-08-01

This report provides a comparison of the lifetime cost of constructing, operating and decommissioning new generation suitable for supplying baseload power by early in the next decade. New baseload generation options in Ontario are nuclear, coal-fired steam turbines or combined cycle gas turbines (CCGT). Nuclear and coal-fired units are characterised by high capital costs and low operating costs. As such, they are candidates for baseload operation only. Gas-fired generation is characterised by lower capital costs and higher operating costs and thus may meet the requirements for operation as peaking and/or baseload generation. The comparison of baseload generating technologies is made by reference to the estimated levelised unit electricity cost (LUEC). The LUEC can be thought of as a 'supply cost', where the unit cost is the price needed to recover all costs over the period. It is determined by finding the price that sets the sum of all future discounted cash flows (net present value, or NPV) to zero. It can also be thought of as representing the constant real wholesale price of electricity that meets the financing cost, debt repayment, income tax and cash flow constraints associated with the construction operation and decommissioning of a generating plant. Levelised unit cost comparisons are usually made with different sets of financing assumptions. This report considers two base cases, which we describe as 'merchant' and 'public' financing. The term 'merchant plant' is used to refer to ones that are built and operated by private investors. These investors pay for their capital through debt and by raising equity, and thus pay return on equity and interest on debt throughout their lifetime. These projects include income taxes, both provincial and federal. Publicly financed projects typically are not subject to income taxes or to the same constraints on raising finance through issuing debt and equity. However, they are constrained to provide a rate of return. The

Increased mechanical cost of walking in children with diplegia: the role of the passenger unit cannot be neglected.

Science.gov (United States)

Van de Walle, P; Hallemans, A; Truijen, S; Gosselink, R; Heyrman, L; Molenaers, G; Desloovere, K

2012-01-01

Gait efficiency in children with cerebral palsy is decreased. To date, most research did not include the upper body as a separate functional unit when exploring these changes in gait efficiency. Since children with spastic diplegia often experience problems with trunk control, they could benefit from separate evaluation of the so-called 'passenger unit'. Therefore, the aim of the current study was to improve insights in the role of the passenger unit in decreased gait efficiency in children with diplegia. Mechanical cost of walking was investigated by calculating work by the integrated joint power approach in 18 children with diplegia and 25 age-related typical developing controls. The total mechanical work in children with diplegia was 1.5 times higher than in typical children. In children with diplegia work at the lower limbs was increased by 37% compared to typical children. Substantially higher increases, up to 222%, were noted at the passenger unit. Trunk and head were the main contributors to the increased work of the passenger unit, but the role of the arms cannot be neglected. Due to these disproportional increases in locomotor and passenger unit, the demands of the passenger unit in pathological gait can no longer be considered minor, as in typical gait. Therefore, the role of the passenger unit must be recognized in the decrease of gait efficiency in children with spastic diplegia and should be part of the evaluation of gait efficiency in clinical practice. Copyright © 2012 Elsevier Ltd. All rights reserved.

Independent verification of monitor unit calculation for radiation treatment planning system.

Science.gov (United States)

Chen, Li; Chen, Li-Xin; Huang, Shao-Min; Sun, Wen-Zhao; Sun, Hong-Qiang; Deng, Xiao-Wu

2010-02-01

To ensure the accuracy of dose calculation for radiation treatment plans is an important part of quality assurance (QA) procedures for radiotherapy. This study evaluated the Monitor Units (MU) calculation accuracy of a third-party QA software and a 3-dimensional treatment planning system (3D TPS), to investigate the feasibility and reliability of independent verification for radiation treatment planning. Test plans in a homogenous phantom were designed with 3-D TPS, according to the International Atomic Energy Agency (IAEA) Technical Report No. 430, including open, blocked, wedge, and multileaf collimator (MLC) fields. Test plans were delivered and measured in the phantom. The delivered doses were input to the QA software and the independent calculated MUs were compared with delivery. All test plans were verified with independent calculation and phantom measurements separately, and the differences of the two kinds of verification were then compared. The deviation of the independent calculation to the measurements was (0.1 +/- 0.9)%, the biggest difference fell onto the plans that used block and wedge fields (2.0%). The mean MU difference between the TPS and the QA software was (0.6 +/- 1.0)%, ranging from -0.8% to 2.8%. The deviation in dose of the TPS calculation compared to the measurements was (-0.2 +/- 1.7)%, ranging from -3.9% to 2.9%. MU accuracy of the third-party QA software is clinically acceptable. Similar results were achieved with the independent calculations and the phantom measurements for all test plans. The tested independent calculation software can be used as an efficient tool for TPS plan verification.

Life cycle costing of waste management systems: overview, calculation principles and case studies.

Science.gov (United States)

Martinez-Sanchez, Veronica; Kromann, Mikkel A; Astrup, Thomas Fruergaard

2015-02-01

This paper provides a detailed and comprehensive cost model for the economic assessment of solid waste management systems. The model was based on the principles of Life Cycle Costing (LCC) and followed a bottom-up calculation approach providing detailed cost items for all key technologies within modern waste systems. All technologies were defined per tonne of waste input, and each cost item within a technology was characterised by both a technical and an economic parameter (for example amount and cost of fuel related to waste collection), to ensure transparency, applicability and reproducibility. Cost items were classified as: (1) budget costs, (2) transfers (for example taxes, subsidies and fees) and (3) externality costs (for example damage or abatement costs related to emissions and disamenities). Technology costs were obtained as the sum of all cost items (of the same type) within a specific technology, while scenario costs were the sum of all technologies involved in a scenario. The cost model allows for the completion of three types of LCC: a Conventional LCC, for the assessment of financial costs, an Environmental LCC, for the assessment of financial costs whose results are complemented by a Life Cycle Assessment (LCA) for the same system, and a Societal LCC, for socio-economic assessments. Conventional and Environmental LCCs includes budget costs and transfers, while Societal LCCs includes budget and externality costs. Critical aspects were found in the existing literature regarding the cost assessment of waste management, namely system boundary equivalency, accounting for temporally distributed emissions and impacts, inclusions of transfers, the internalisation of environmental impacts and the coverage of shadow prices, and there was also significant confusion regarding terminology. The presented cost model was implemented in two case study scenarios assessing the costs involved in the source segregation of organic waste from 100,000 Danish households and

The daily cost of ICU patients: A micro-costing study in 23 French Intensive Care Units.

Science.gov (United States)

Lefrant, Jean-Yves; Garrigues, Bernard; Pribil, Céline; Bardoulat, Isabelle; Courtial, Frédéric; Maurel, Frédérique; Bazin, Jean-Étienne

2015-06-01

To estimate the daily cost of intensive care unit (ICU) stays via micro-costing. A multicentre, prospective, observational, cost analysis study was carried out among 21 out of 23 French ICUs randomly selected from French National Hospitals. Each ICU randomly enrolled 5 admitted adult patients with a simplified acute physiology II score ≥ 15 and with at least one major intensive care medical procedure. All health-care human resources used by each patient over a 24-hour period were recorded, as well as all medications, laboratory analyses, investigations, tests, consumables and administrative expenses. All resource costs were estimated from the hospital's perspective (reference year 2009) based on unitary cost data. One hundred and four patients were included (mean age: 62.3 ± 14.9 years, mean SAPS II: 51.5 ± 16.1, mean SOFA on the study day: 6.9 ± 4.3). Over 24 hours, 29 to 186 interventions per patient were performed by different caregivers, leading to a mean total time spent for patient care of 13:32 ± 05:00 h. The total daily cost per patient was € 1425 ± € 520 (95% CI = € 1323 to € 1526). ICU human resources represented 43% of total daily cost. Patient-dependent expenses (€ 842 ± € 521) represented 59% of the total daily cost. The total daily cost was correlated with the daily SOFA score (r = 0.271, P = 0.006) and the bedside-time given by caregivers (r = 0.716, P average cost of one day of ICU care in French National Hospitals is strongly correlated with the duration of bedside-care carried out by human resources. Copyright © 2015. Published by Elsevier Masson SAS.

THE COST OF PRODUCTION UNDER DIRECT COSTING AND ABSORPTION COSTING – A COMPARATIVE APPROACH

Directory of Open Access Journals (Sweden)

Bunea-Bontaş Cristina Aurora

2013-04-01

Full Text Available Managerial accounting has an important role in strategic management of a company, being designed especially for managers, in order to optimise their decision regarding operating activities. One of the objectives of managerial accounting is the cost calculation, for measuring inventory costs, and the costs and profitability of products and services. Cost calculation systems can vary in terms of which costs are assigned to cost objects, two significant calculation systems being adopted by the costing theory: full cost accounting, which includes all costs of production as product costs, and partial cost accounting, which includes only those costs that vary with output. This article provides a comparative approach regarding the differences between the calculation of the cost of production under direct costing and absorption costing. It also examines the implication of using each of these calculation systems on the financial position and financial performance of the companies reported on the statement of financial position and the income statement. Finally, the advantages of using direct costing for internal reporting are discussed, considering that this method is not acceptable for external reporting to stockholders and other external users.

Comparison of Patient Costs in Internal Medicine and Anaesthesiology Intensive Care Units in a Tertiary University Hospital.

Science.gov (United States)

Kara, İskender; Yıldırım, Fatma; Başak, Dilek Yumuş; Küçük, Hamit; Türkoğlu, Melda; Aygencel, Gülbin; Katı, İsmail; Karabıyık, Lale

2015-06-01

The allocation of the Gross Domestic Product (GDP) to health is limited, therefore it has made a need for professional management of health business. Hospital managers as well as employees are required to have sufficient knowledge about the hospital costs. Hospital facilities like intensive care units that require specialization and advanced technology have an important part in costs. For this purpose, cost analysis studies should be done in the general health business and special units separately. In this study we aimed to compare the costs of anaesthesiology and internal medicine intensive care units (ICU) roughly. After approval of this study by Gazi University Faculty of Medicine Ethics Committee, the costs of 855 patients that were hospitalized, examined and treated for at least 24 hours in internal medicine and anaesthesiology ICUs between January 2012-August 2013 (20 months period) were taken and analyzed from chief staff of the Department of Information Technology, Gazi University Hospital. At the end of the study, we observed clear differences between internal medicine and anaesthesiology ICUs arising from transactions and patient characteristics of units. We stated that these differences should be considered by Social Security Institution (SSI) for the reimbursement of the services. Further, we revealed that SSI payments do not meet the intensive care expenditure.

A method for calculation of dose per unit concentration values for aquatic biota

International Nuclear Information System (INIS)

Batlle, J Vives i; Jones, S R; Gomez-Ros, J M

2004-01-01

A dose per unit concentration database has been generated for application to ecosystem assessments within the FASSET framework. Organisms are represented by ellipsoids of appropriate dimensions, and the proportion of radiation absorbed within the organisms is calculated using a numerical method implemented in a series of spreadsheet-based programs. Energy-dependent absorbed fraction functions have been derived for calculating the total dose per unit concentration of radionuclides present in biota or in the media they inhabit. All radionuclides and reference organism dimensions defined within FASSET for marine and freshwater ecosystems are included. The methodology has been validated against more complex dosimetric models and compared with human dosimetry based on ICRP 72. Ecosystem assessments for aquatic biota within the FASSET framework can now be performed simply, once radionuclide concentrations in target organisms are known, either directly or indirectly by deduction from radionuclide concentrations in the surrounding medium

FAST CALCULATION OF THE LOMB-SCARGLE PERIODOGRAM USING GRAPHICS PROCESSING UNITS

International Nuclear Information System (INIS)

Townsend, R. H. D.

2010-01-01

I introduce a new code for fast calculation of the Lomb-Scargle periodogram that leverages the computing power of graphics processing units (GPUs). After establishing a background to the newly emergent field of GPU computing, I discuss the code design and narrate key parts of its source. Benchmarking calculations indicate no significant differences in accuracy compared to an equivalent CPU-based code. However, the differences in performance are pronounced; running on a low-end GPU, the code can match eight CPU cores, and on a high-end GPU it is faster by a factor approaching 30. Applications of the code include analysis of long photometric time series obtained by ongoing satellite missions and upcoming ground-based monitoring facilities, and Monte Carlo simulation of periodogram statistical properties.

Valuing inter-sectoral costs and benefits of interventions in the healthcare sector: methods for obtaining unit prices.

Science.gov (United States)

Drost, Ruben M W A; Paulus, Aggie T G; Ruwaard, Dirk; Evers, Silvia M A A

2017-02-01

There is a lack of knowledge about methods for valuing health intervention-related costs and monetary benefits in the education and criminal justice sectors, also known as 'inter-sectoral costs and benefits' (ICBs). The objective of this study was to develop methods for obtaining unit prices for the valuation of ICBs. By conducting an exploratory literature study and expert interviews, several generic methods were developed. The methods' feasibility was assessed through application in the Netherlands. Results were validated in an expert meeting, which was attended by policy makers, public health experts, health economists and HTA-experts, and discussed at several international conferences and symposia. The study resulted in four methods, including the opportunity cost method (A) and valuation using available unit prices (B), self-constructed unit prices (C) or hourly labor costs (D). The methods developed can be used internationally and are valuable for the broad international field of HTA.

Renewable Energy Cost Modeling: A Toolkit for Establishing Cost-Based Incentives in the United States; March 2010 -- March 2011

Energy Technology Data Exchange (ETDEWEB)

Gifford, J. S.; Grace, R. C.; Rickerson, W. H.

2011-05-01

This report is intended to serve as a resource for policymakers who wish to learn more about establishing cost-based incentives. The report will identify key renewable energy cost modeling options, highlight the policy implications of choosing one approach over the other, and present recommendations on the optimal characteristics of a model to calculate rates for cost-based incentives, feed-in tariffs (FITs), or similar policies. These recommendations will be utilized in designing the Cost of Renewable Energy Spreadsheet Tool (CREST). Three CREST models will be publicly available and capable of analyzing the cost of energy associated with solar, wind, and geothermal electricity generators. The CREST models will be developed for use by state policymakers, regulators, utilities, developers, and other stakeholders to assist them in current and future rate-setting processes for both FIT and other renewable energy incentive payment structures and policy analyses.

Cost comparisons of wet and dry interim storage facilities for PWR spent nuclear fuel in Korea

International Nuclear Information System (INIS)

Cho, Chun-Hyung; Kim, Tae-Man; Seong, Ki-Yeoul; Kim, Hyung-Jin; Yoon, Jeong-Hyoun

2011-01-01

Research highlights: → We compare the costs of wet and dry interim storage facilities for PWR spent fuel. → We use the parametric method and quotations to deduce unknown cost items. → Net present values and levelized unit prices are calculated for cost comparisons. → A system price is the most decisive factor in cost comparisons. - Abstract: As a part of an effort to determine the ideal storage solution for pressurized water reactor (PWR) spent nuclear fuel, a cost assessment was performed to better quantify the competitiveness of several storage types. Several storage solutions were chosen for comparison, including three dry storage concepts and a wet storage concept. The net present value (NPV) and the levelized unit cost (LUC) of each solution were calculated, taking into consideration established scenarios and facility size. Wet storage was calculated to be the most expensive solution for a 1700 MTU facility, and metal cask storage marked the highest cost for a 5000 MTU facility. Sensitivity analyses on discount rate, metal cask price, operation and maintenance cost, and facility size revealed that the system price is the most decisive factor affecting competitiveness among the storage types.

Cost comparisons of wet and dry interim storage facilities for PWR spent nuclear fuel in Korea

Energy Technology Data Exchange (ETDEWEB)

Cho, Chun-Hyung, E-mail: skycho@krmc.or.kr [Korea Radioactive Waste Management Corporation, 1045 Daedeokdaero, Yuseong-Gu, Daejeon 305-353 (Korea, Republic of); Kim, Tae-Man; Seong, Ki-Yeoul; Kim, Hyung-Jin; Yoon, Jeong-Hyoun [Korea Radioactive Waste Management Corporation, 1045 Daedeokdaero, Yuseong-Gu, Daejeon 305-353 (Korea, Republic of)

2011-05-15

Research highlights: > We compare the costs of wet and dry interim storage facilities for PWR spent fuel. > We use the parametric method and quotations to deduce unknown cost items. > Net present values and levelized unit prices are calculated for cost comparisons. > A system price is the most decisive factor in cost comparisons. - Abstract: As a part of an effort to determine the ideal storage solution for pressurized water reactor (PWR) spent nuclear fuel, a cost assessment was performed to better quantify the competitiveness of several storage types. Several storage solutions were chosen for comparison, including three dry storage concepts and a wet storage concept. The net present value (NPV) and the levelized unit cost (LUC) of each solution were calculated, taking into consideration established scenarios and facility size. Wet storage was calculated to be the most expensive solution for a 1700 MTU facility, and metal cask storage marked the highest cost for a 5000 MTU facility. Sensitivity analyses on discount rate, metal cask price, operation and maintenance cost, and facility size revealed that the system price is the most decisive factor affecting competitiveness among the storage types.

Applying graphics processor units to Monte Carlo dose calculation in radiation therapy

Directory of Open Access Journals (Sweden)

Bakhtiari M

2010-01-01

Full Text Available We investigate the potential in using of using a graphics processor unit (GPU for Monte-Carlo (MC-based radiation dose calculations. The percent depth dose (PDD of photons in a medium with known absorption and scattering coefficients is computed using a MC simulation running on both a standard CPU and a GPU. We demonstrate that the GPU′s capability for massive parallel processing provides a significant acceleration in the MC calculation, and offers a significant advantage for distributed stochastic simulations on a single computer. Harnessing this potential of GPUs will help in the early adoption of MC for routine planning in a clinical environment.

2007 Effect of Changes in Layout Shape on Unit Construction Cost

African Journals Online (AJOL)

ezra

The shape of a building layout is the spatial attribute that defines the outline of the building. ... The results of this study indicate that perimeter-to-floor ratio, unit construction ... Design variables have been defined as the .... The objective of this paper is to explore the effect ... preparation of cost estimate, changing of design.

Forest fuel - economy and models for cost analysis

International Nuclear Information System (INIS)

Olsson, Anders.

1991-01-01

The purpose of this report is to develop guidelines for the R and D work within Skogskraft with the aim of improving the efficiency of the investigatory work. The report mainly concerns logging waste. The contents are as follows; Terminology - definitions: This section includes a brief description of wood fuels with regard to terminology, definitions, production and marketing. Units of measurement: Different units of measurement are descrived and their relationship to forestry, sawmills and consumers of wood fuels. An account is also given of effective thermal values and formulas for calculations of the energy content for different wood fuels. Calculation models, analyses: This section discusses different models and standards for calculating machine and manual costs. In addition, views are given on cost analysis and certain guidelines with regard to overhead costs. Actors and systems: There is a risk that technical problems receive a far too dominant role in relation to problems which concern organisation and structure. Consequently, it is important to define the actors and to illustrate the different driving forces and tensions that may occur. Seven different actors/interested parties have been described and analysed with regard to primary and secondary interests in ecological, technical and economic questions. Preparation of reports: Certain recommendations have been given with regard to formal requirements and quality requirements

Break-Even Cost for Residential Solar Water Heating in the United States: Key Drivers and Sensitivities

Energy Technology Data Exchange (ETDEWEB)

Cassard, H.; Denholm, P.; Ong, S.

2011-02-01

This paper examines the break-even cost for residential rooftop solar water heating (SWH) technology, defined as the point where the cost of the energy saved with a SWH system equals the cost of a conventional heating fuel purchased from the grid (either electricity or natural gas). We examine the break-even cost for the largest 1,000 electric and natural gas utilities serving residential customers in the United States as of 2008. Currently, the break-even cost of SWH in the United States varies by more than a factor of five for both electricity and natural gas, despite a much smaller variation in the amount of energy saved by the systems (a factor of approximately one and a half). The break-even price for natural gas is lower than that for electricity due to a lower fuel cost. We also consider the relationship between SWH price and solar fraction and examine the key drivers behind break-even costs. Overall, the key drivers of the break-even cost of SWH are a combination of fuel price, local incentives, and technical factors including the solar resource location, system size, and hot water draw.

An integrated approach to calculate life cycle costs of arms and military equipment

Directory of Open Access Journals (Sweden)

Vlada S. Sokolović

2013-12-01

, costs are one of the most dominant parameters in decision-making. Modern trends in this area comprehensively perceive all costs during the life cycle of assets.In general, in the analysis of costs in the life cycle of AME there are two sets of costs: visible and invisible (hidden costs. The visible part of the costs is mainly present in decision-making and usually includes the cost of equipping units or purchase of assets. The invisible part of the costs is far more significant. Although it is larger than the visible part and covers more groups of costs, decision-makers often do not take it into account. The hidden costs include: distribution costs, operating costs, maintenance costs, training costs, inventory costs, information systems costs, the cost of disposal and write-offs, etc. The decision making problem about investment in the AME purchase and equipping is obviously of  multicriteria nature, whether an optimum combination of costs for one  technical system (AME is in question, or whether it is a choice of a system of AME among many offered. COST ANALYSIS OF A PARTICULAR  ASSET For the illustration of an integrated approach to the analysis of the cost of assets in their life-cycle, a model from the US Naval Postgraduate School, was adjusted and applied on an example of a real asset. The model is applied to the case of two  squadrons of identical aircraft based at different airports. With regard to the availability, confidentiality, and the variability of costs and reliability of the elements of AME, the calculations in the model are implemented on the basis of the estimated or orientation parameters. Essentially, the goal is to demonstrate the interdependence, mutual relations and influences of parameters and their ultimate impact on the overall cost of military assets. Applying the model to a particular example points to the fact that, in the first years of asset life, the dominant cost is that of asset procurement (cost of acquisition, cost of assets

Budget-impact model for colonoscopy cost calculation and comparison between 2 litre PEG+ASC and sodium picosulphate with magnesium citrate or sodium phosphate oral bowel cleansing agents.

Science.gov (United States)

Gruss, H-J; Cockett, A; Leicester, R J

2012-01-01

With the availability of several bowel cleansing agents, physicians and hospitals performing colonoscopies will often base their choice of cleansing agent purely on acquisition cost. Therefore, an easy to use budget impact model has been developed and established as a tool to compare total colon preparation costs between different established bowel cleansing agents. The model was programmed in Excel and designed as a questionnaire evaluating information on treatment costs for a range of established bowel cleansing products. The sum of costs is based on National Health Service reference costs for bowel cleansing products. Estimations are made for savings achievable when using a 2-litre polyethylene glycol with ascorbate components solution (PEG+ASC) in place of other bowel cleansing solutions. Test data were entered into the model to confirm validity and sensitivity. The model was then applied to a set of audit cost data from a major hospital colonoscopy unit in the UK. Descriptive analysis of the test data showed that the main cost drivers in the colonoscopy process are the procedure costs and costs for bed days rather than drug acquisition costs, irrespective of the cleansing agent. Audit data from a colonoscopy unit in the UK confirmed the finding with a saving of £107,000 per year in favour of PEG+ASC when compared to sodium picosulphate with magnesium citrate solution (NaPic+MgCit). For every patient group the model calculated overall cost savings. This was irrespective of the higher drug expenditure associated with the use of PEG+ASC for bowel preparation. Savings were mainly realized through reduced costs for repeat colonoscopy procedures and associated costs, such as inpatient length of stay. The budget impact model demonstrated that the primary cost driver was the procedure cost for colonoscopy. Savings can be realized through the use of PEG+ASC despite higher drug acquisition costs relative to the comparator products. From a global hospital funding

Costs, Staffing, and Services of Assisted Living in the United States: A Literature Review.

Science.gov (United States)

Kisling-Rundgren, Amy; Paul, David P; Coustasse, Alberto

2016-01-01

Assisted-living facilities (ALFs), which provide a community for residents who require assistance throughout their day, are an important part of the long-term-care system in the United States. The costs of ALFs are paid either out of pocket, by Medicaid, or by long-term-care insurance. Monthly costs of ALFs have increased over the past 5 years on an average of 4.1%. The purpose of this research was to examine the future trends in ALFs in the United States to determine the impact of health care on costs. The methodology for this study was a literature review, and a total of 32 sources were referenced. Trends in monthly costs of ALFs have increased from 2004 to 2014. Within the past 5 years, there has been an increase on average of 4.1% in assisted-living costs. Medicaid is one payer for residents of ALFs, whereas another alternative is the use of long-term-care insurance. Unfortunately, Medicare does not pay for ALFs. Staffing concerns in ALFs are limited because of each state having different rules and regulations. Turnover and retention rates of nurses in ALFs are suggested to be high, whereas vacancy rate for nurses is suggested to be lower. The baby-boomer generation can be one contribution to the increase in costs. Over the years, there has been an increase in Alzheimer disease, which has had also an effect on cost in ALFs.

Health Utilization and Cost Impact of Childhood Constipation in the United States

NARCIS (Netherlands)

Liem, Olivia; Harman, Jeffrey; Benninga, Marc; Kelleher, Kelly; Mousa, Hayat; Di Lorenzo, Carlo

2009-01-01

Objective To estimate the total health care utilization and costs for children with constipation in the United States. Study design We analyzed data from 2 consecutive years (2003 and 2004) of the Medical Expenditure Panel Survey (MEPS), a nationally representative household survey. We identified

The economic costs and benefits of potassium iodide prophylaxis for a reference LWR facility in the United States

International Nuclear Information System (INIS)

Behling, U.H.; Behling, K.

1995-01-01

Policy decisions relating to radiation protection are commonly based on an evaluation in which the benefits of exposure reduction are compared to the economic costs of the protective measure. A generic difficulty countered in cost-benefit analyses, however, is the quantification of major elements that define the costs and the benefits in commensurate units. In this study, the costs of making KI (potassium iodine) available for public use and the avoidance of thyroidal health effects (i.e., the benefit) in the event of nuclear emergency are defined in the commensurate units of dollars. (Authors). 11 refs., 15 tabs

THE APPLICATION OF ACTIVITY BASED COSTING ARE: ELIMINATION IN THE CALCULATION OF COST OF PRODUCTION PT SEMEN TONASA (PERSERO, PANGKEP REGENCY

Directory of Open Access Journals (Sweden)

Firman Menne

2013-07-01

Full Text Available Economic conditions should be viewed as the catalyst for developing the ability to intelligently manage resources so that the people of Indonesia can be out of the condition. Effective management and efficiency is reflected in good planning and good planning requires good information. In order to plan well the utilization of company resources to fold the duplicate spiders, company management requires system information revealed by clearly and precisely the facts relating to the activity. PT Semen Tonasa is a fabrication company doing business in the field of cement industry and produces two types of cement, cement or Portland cement type 1 can (OPC and Portland cement (PPC Pazzolan. The benefits that can be gained if the company implemented the system of Activity-Based Costing are: elimination is obtained more accurate information, among others, to improve the quality of decision making. In the ABC product only burdened costs of resources and activities that are used and does not burdened by the cost of the resources and activities. This method causes the cost per unit of a more stable and consistent with the purposes of the imposition of costs to the product result in activity.

Levelised unit electricity cost comparison of alternate technologies for baseload generation in Ontario

Energy Technology Data Exchange (ETDEWEB)

Ayres, M.; McRae, M.; Stogran, M.

2004-08-15

This report provides a comparison of the lifetime cost of constructing, operating and decommissioning new generation suitable for supplying baseload power by early in the next decade. New baseload generation options in Ontario are nuclear, coal-fired steam turbines or combined cycle gas turbines (CCGT). Nuclear and coal-fired units are characterised by high capital costs and low operating costs. As such, they are candidates for baseload operation only. Gas-fired generation is characterised by lower capital costs and higher operating costs and thus may meet the requirements for operation as peaking and/or baseload generation. The comparison of baseload generating technologies is made by reference to the estimated levelised unit electricity cost (LUEC). The LUEC can be thought of as a 'supply cost', where the unit cost is the price needed to recover all costs over the period. It is determined by finding the price that sets the sum of all future discounted cash flows (net present value, or NPV) to zero. It can also be thought of as representing the constant real wholesale price of electricity that meets the financing cost, debt repayment, income tax and cash flow constraints associated with the construction operation and decommissioning of a generating plant. Levelised unit cost comparisons are usually made with different sets of financing assumptions. This report considers two base cases, which we describe as 'merchant' and 'public' financing. The term 'merchant plant' is used to refer to ones that are built and operated by private investors. These investors pay for their capital through debt and by raising equity, and thus pay return on equity and interest on debt throughout their lifetime. These projects include income taxes, both provincial and federal. Publicly financed projects typically are not subject to income taxes or to the same constraints on raising finance through issuing debt and equity. However, they are

Basic Research on Selecting ISDC Activity for Decommissioning Costing in KRR-2 Decommissioning Project Experience Data

Energy Technology Data Exchange (ETDEWEB)

Song, Chan-Ho; Park, Hee-Seong; Jin, Hyung-Gon; Park, Seung-Kook [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

2015-10-15

KAERI is performing research for calculation of expected time of a decommissioning work and evaluation of decommissioning cost and this research calculate a decommissioning work unit productivity based on the experience data of decommissioning activity for KRR-2. The KAERI be used to calculate the decommissioning cost and manage the experience data from the decommissioning activity through the Decommissioning Information Management System (DECOMMIS), Decommissioning Facility Characterization DB System (DEFACS), and Decommissioning Work-unit Productivity Calculation System (DEWOCS). In this paper, the methodology was presented how select the ISDC activities in dismantling work procedures of a 'removal of radioactive concrete'. The reason to select the 'removal of radioactive concrete' is main key activity and generates the amount of radioactive waste. This data will take advantage of the cost estimation after the code for the selected items derived ISDC. There are various efforts for decommissioning costing in each country. In particular, OECD/NEA recommends decommissioning cost estimation using the ISDC and IAEA provides for Cost Estimation for Research Reactors in Excel (CERREX) program that anyone is easy to use the cost evaluation from a limited decommissioning experience in domestic. In the future, for the decommissioning cost evaluation, the ISDC will be used more widely in a strong position. This paper has described a method for selecting the ISDC item from the actual dismantling work procedures.

How much does care in palliative care wards cost in Poland?

Science.gov (United States)

Ciałkowska-Rysz, Aleksandra D; Pokropska, Wieslawa; Łuczak, Jacek; Kaptacz, Anna; Stachowiak, Andrzej; Hurich, Krystyna; Koszela, Monika

2016-04-01

The main task of palliative care units is to provide a dignified life for people with advanced progressive chronic disease through appropriate symptom management, communication between medical specialists and the patient and his family, as well as the coordination of care. Many palliative care units struggle with low incomes from the National Health Fund (NHF), which causes serious economic problems. The aim of the study was to estimate of direct and administrative costs of care and the actual cost per patient per day in selected palliative care units and comparison of the results to the valuation of the NHF. The study of the costs of hospitalization of 175 patients was conducted prospectively in five palliative care units (PCUs). The costs directly associated with care were recorded on the specially prepared forms in each unit and also personnel and administrative costs provided by the accounting departments. The total costs of analyzed units amounted to 209 002 EUR (898 712 PLN), while the payment for palliative care services from the NHF amounted to 126 010 EUR (541 844 PLN), which accounted for only 60% of the costs incurred by the units. The average cost per person per day of hospitalization, calculated according to the actual duration of hospitalization in the unit, was 83 EUR (357 PLN), and the average payment from the NHF was 52.8 EUR (227 PLN). Underpayment per person per day was approximately 29.2 EUR (125 PLN). The study showed a significant difference between the actual cost of palliative care units and the level of refund from the NHF. Based on the analysis of costs, the application has been submitted to the NHF to change the reimbursement amount of palliative care services in 2013.

Life cycle costing of waste management systems: Overview, calculation principles and case studies

International Nuclear Information System (INIS)

Martinez-Sanchez, Veronica; Kromann, Mikkel A.; Astrup, Thomas Fruergaard

2015-01-01

Highlights: • We propose a comprehensive model for cost assessment of waste management systems. • The model includes three types of LCC: Conventional, Environmental and Societal LCCs. • The applicability of the proposed model is tested with two case studies. - Abstract: This paper provides a detailed and comprehensive cost model for the economic assessment of solid waste management systems. The model was based on the principles of Life Cycle Costing (LCC) and followed a bottom-up calculation approach providing detailed cost items for all key technologies within modern waste systems. All technologies were defined per tonne of waste input, and each cost item within a technology was characterised by both a technical and an economic parameter (for example amount and cost of fuel related to waste collection), to ensure transparency, applicability and reproducibility. Cost items were classified as: (1) budget costs, (2) transfers (for example taxes, subsidies and fees) and (3) externality costs (for example damage or abatement costs related to emissions and disamenities). Technology costs were obtained as the sum of all cost items (of the same type) within a specific technology, while scenario costs were the sum of all technologies involved in a scenario. The cost model allows for the completion of three types of LCC: a Conventional LCC, for the assessment of financial costs, an Environmental LCC, for the assessment of financial costs whose results are complemented by a Life Cycle Assessment (LCA) for the same system, and a Societal LCC, for socio-economic assessments. Conventional and Environmental LCCs includes budget costs and transfers, while Societal LCCs includes budget and externality costs. Critical aspects were found in the existing literature regarding the cost assessment of waste management, namely system boundary equivalency, accounting for temporally distributed emissions and impacts, inclusions of transfers, the internalisation of environmental

Life cycle costing of waste management systems: Overview, calculation principles and case studies

Energy Technology Data Exchange (ETDEWEB)

Martinez-Sanchez, Veronica, E-mail: vems@env.dtu.dk [Technical University of Denmark, Department of Environmental Engineering, Miljoevej, Building 113, 2800 Kgs. Lyngby (Denmark); Kromann, Mikkel A. [COWI A/S, Parallelvej 2, 2800 Kgs. Lyngby (Denmark); Astrup, Thomas Fruergaard [Technical University of Denmark, Department of Environmental Engineering, Miljoevej, Building 113, 2800 Kgs. Lyngby (Denmark)

2015-02-15

Highlights: • We propose a comprehensive model for cost assessment of waste management systems. • The model includes three types of LCC: Conventional, Environmental and Societal LCCs. • The applicability of the proposed model is tested with two case studies. - Abstract: This paper provides a detailed and comprehensive cost model for the economic assessment of solid waste management systems. The model was based on the principles of Life Cycle Costing (LCC) and followed a bottom-up calculation approach providing detailed cost items for all key technologies within modern waste systems. All technologies were defined per tonne of waste input, and each cost item within a technology was characterised by both a technical and an economic parameter (for example amount and cost of fuel related to waste collection), to ensure transparency, applicability and reproducibility. Cost items were classified as: (1) budget costs, (2) transfers (for example taxes, subsidies and fees) and (3) externality costs (for example damage or abatement costs related to emissions and disamenities). Technology costs were obtained as the sum of all cost items (of the same type) within a specific technology, while scenario costs were the sum of all technologies involved in a scenario. The cost model allows for the completion of three types of LCC: a Conventional LCC, for the assessment of financial costs, an Environmental LCC, for the assessment of financial costs whose results are complemented by a Life Cycle Assessment (LCA) for the same system, and a Societal LCC, for socio-economic assessments. Conventional and Environmental LCCs includes budget costs and transfers, while Societal LCCs includes budget and externality costs. Critical aspects were found in the existing literature regarding the cost assessment of waste management, namely system boundary equivalency, accounting for temporally distributed emissions and impacts, inclusions of transfers, the internalisation of environmental

Costs of Rabies Control: An Economic Calculation Method Applied to Flores Island

Science.gov (United States)

Wera, Ewaldus; Velthuis, Annet G. J.; Geong, Maria; Hogeveen, Henk

2013-01-01

Background Rabies is a zoonotic disease that, in most human cases, is fatal once clinical signs appear. The disease transmits to humans through an animal bite. Dogs are the main vector of rabies in humans on Flores Island, Indonesia, resulting in about 19 human deaths each year. Currently, rabies control measures on Flores Island include mass vaccination and culling of dogs, laboratory diagnostics of suspected rabid dogs, putting imported dogs in quarantine, and pre- and post-exposure treatment (PET) of humans. The objective of this study was to estimate the costs of the applied rabies control measures on Flores Island. Methodology/principal findings A deterministic economic model was developed to calculate the costs of the rabies control measures and their individual cost components from 2000 to 2011. The inputs for the economic model were obtained from (i) relevant literature, (ii) available data on Flores Island, and (iii) experts such as responsible policy makers and veterinarians involved in rabies control measures in the past. As a result, the total costs of rabies control measures were estimated to be US$1.12 million (range: US$0.60–1.47 million) per year. The costs of culling roaming dogs were the highest portion, about 39 percent of the total costs, followed by PET (35 percent), mass vaccination (24 percent), pre-exposure treatment (1.4 percent), and others (1.3 percent) (dog-bite investigation, diagnostic of suspected rabid dogs, trace-back investigation of human contact with rabid dogs, and quarantine of imported dogs). Conclusions/significance This study demonstrates that rabies has a large economic impact on the government and dog owners. Control of rabies by culling dogs is relatively costly for the dog owners in comparison with other measures. Providing PET for humans is an effective way to prevent rabies, but is costly for government and does not provide a permanent solution to rabies in the future. PMID:24386244

Direct cost of monitoring conventional hemodialysis conducted by nursing professionals.

Science.gov (United States)

Lima, Antônio Fernandes Costa

2017-04-01

to analyze the mean direct cost of conventional hemodialysis monitored by nursing professionals in three public teaching and research hospitals in the state of São Paulo, Brazil. this was a quantitative, explorative and descriptive investigation, based on a multiple case study approach. The mean direct cost was calculated by multiplying (clocked) time spent per procedure by the unit cost of direct labor. Values were calculated in Brazilian real (BRL). Hospital C presented the highest mean direct cost (BRL 184.52), 5.23 times greater than the value for Hospital A (BRL 35.29) and 3.91 times greater than Hospital B (BRL 47.22). the costing method used in this study can be reproduced at other dialysis centers to inform strategies aimed at efficient allocation of necessary human resources to successfully monitor conventional hemodialysis.

Managerial Accounting Principles and Cost Calculation Used by Economic Entities in the Coal Mining Industry

OpenAIRE

Boca (Rakos) Ileana – Sorina; Vatasoiu Cristian Ionel

2011-01-01

Considering the specialized work in managerial accounting, this paper aims to show which cost calculation principles are actually applied in the coal mining industry today. The methodology used in this scientific approach is of qualitative nature, using the following methods: direct observation and interview.

Potential benefits of minimum unit pricing for alcohol versus a ban on below cost selling in England 2014: modelling study.

Science.gov (United States)

Brennan, Alan; Meng, Yang; Holmes, John; Hill-McManus, Daniel; Meier, Petra S

2014-09-30

To evaluate the potential impact of two alcohol control policies under consideration in England: banning below cost selling of alcohol and minimum unit pricing. Modelling study using the Sheffield Alcohol Policy Model version 2.5. England 2014-15. Adults and young people aged 16 or more, including subgroups of moderate, hazardous, and harmful drinkers. Policy to ban below cost selling, which means that the selling price to consumers could not be lower than tax payable on the product, compared with policies of minimum unit pricing at £0.40 (€0.57; $0.75), 45 p, and 50 p per unit (7.9 g/10 mL) of pure alcohol. Changes in mean consumption in terms of units of alcohol, drinkers' expenditure, and reductions in deaths, illnesses, admissions to hospital, and quality adjusted life years. The proportion of the market affected is a key driver of impact, with just 0.7% of all units estimated to be sold below the duty plus value added tax threshold implied by a ban on below cost selling, compared with 23.2% of units for a 45 p minimum unit price. Below cost selling is estimated to reduce harmful drinkers' mean annual consumption by just 0.08%, around 3 units per year, compared with 3.7% or 137 units per year for a 45 p minimum unit price (an approximately 45 times greater effect). The ban on below cost selling has a small effect on population health-saving an estimated 14 deaths and 500 admissions to hospital per annum. In contrast, a 45 p minimum unit price is estimated to save 624 deaths and 23,700 hospital admissions. Most of the harm reductions (for example, 89% of estimated deaths saved per annum) are estimated to occur in the 5.3% of people who are harmful drinkers. The ban on below cost selling, implemented in the England in May 2014, is estimated to have small effects on consumption and health harm. The previously announced policy of a minimum unit price, if set at expected levels between 40 p and 50 p per unit, is estimated to have an approximately 40-50 times

Procedure for the record, calculation and analysis of costs at the Post Company of Cuba.

Directory of Open Access Journals (Sweden)

María Luisa Lara Zayas

2012-12-01

Full Text Available The Cuban Company is immersed in important changes, which lead to a new economic model that requires to increase the productivity of work and to enlarge the economic efficiency by means of rational use of material resources, financial and humans. In the present work it is proposed a procedure based on the application of cost techniques, for the record, calculation and costs analysis of activities in the Post Company of Cuba in Sancti Spiritus with the objective to obtain a major efficiency from the rational use of resources.

Comparison of the Ministry of Health's tariffs with the cost of radiology services using the activity-based costing method.

Science.gov (United States)

Kalhor, Rohollah; Amini, Saeed; Emami, Majid; Kakasoltani, Keivan; Rhamani, Nasim; Kalhor, Leila

2016-02-01

Efficient use of resources in organizations is one of the most important duties of managers. Appropriate allocation of resources can help managers to do this well. The aim of this study was to determine the cost of radiology services and to compare it with governmental tariffs (introduced by the Ministry of Health in Iran). This was a descriptive and applied study that was conducted using the retrospective approach. First, activity centers were identified on the basis of five main groups of hospital activities. Then, resources and resource drivers, activities, and hospital activity drivers were identified. At the next step, the activities related to the delivery of radiology process were identified. Last, through allocation of activities cost to the cost objects, the cost price of 66 services that were delivered in the radiology department were calculated. The data were collected by making checklists, using the hospital's information system, observations, and interviews. Finally, the data were analyzed using the non-parametric Wilcoxon test, Microsoft Excel, and SPSS software, version 18. The findings showed that from the total cost of wages, materials, and overhead obtained, the unit cost of the 66 cost objects (delivered services) in the Radiology Department were calculated using the ABC method (Price of each unit of Nephrostogram obtained $15.8 and Cystogram obtained $18.4). The Kolmogorov-Smirnov test indicated that the distribution of data of cost price using the ABC method was not normal (p = 0.000). The Wilcoxon test showed that there was a significant difference between the cost of services and the tariff of radiology services (p = 0.000). The cost of delivered services in radiology departments was significantly higher than approved tariffs of the Ministry of Health, which can have a negative impact on the quality of services.

Recovery of uranium from seawater using wave power and floating offshore units

International Nuclear Information System (INIS)

Bjoerk, B.; Vallander, P.

1981-03-01

This report is the final contribution to a study of the technical and economic feasibility of floating units for the recovery of uranium from seawater. The seawater is supplied by wave energy and received by a sloping plane. An optimization was carried out which involved study of the number of storeys of adsorbent beds in a floating unit, the number and tonnage of service vessels and the number of moorings. Different absorbent bed areas, thicknesses of layers of adsorbent material, length of floating units and length of extraction cycles were considered. The annual uranium uptake was calculated for an offshore location 20 nautical miles to the south-east of South Africa. The costs of the total plant for each combination of optimization parameters were calculated and are presented. The cost of the recovered uranium for each combination of optimization parameters is shown. The most feasible offshore plant will recover uranium at a cost of about 1 900 SEK/kg. It will comprise 22 floating units, each with an adsorbent bed area of 300 m 2 per metre of the unit and an adsorbent thickness of 0.10 metres. A conceptual layout of the selected floating unit is shown in drawings. (author)

The costs associated with adverse event procedures for an international HIV clinical trial determined by activity-based costing.

Science.gov (United States)

Chou, Victoria B; Omer, Saad B; Hussain, Hamidah; Mugasha, Christine; Musisi, Maria; Mmiro, Francis; Musoke, Philippa; Jackson, J Brooks; Guay, Laura A

2007-12-01

To determine costs for adverse event (AE) procedures for a large HIV perinatal trial by analyzing actual resource consumption using activity-based costing (ABC) in an international research setting. The AE system for an ongoing clinical trial in Uganda was evaluated using ABC techniques to determine costs from the perspective of the study. Resources were organized into cost categories (eg, personnel, patient care expenses, laboratory testing, equipment). Cost drivers were quantified, and unit cost per AE was calculated. A subset of time and motion studies was performed prospectively to observe clinic personnel time required for AE identification. In 18 months, there were 9028 AEs, with 970 (11%) reported as serious adverse events. Unit cost per AE was $101.97. Overall, AE-related costs represented 32% ($920,581 of $2,834,692) of all study expenses. Personnel ($79.30) and patient care ($11.96) contributed the greatest proportion of component costs. Reported AEs were predominantly nonserious (mild or moderate severity) and unrelated to study drug(s) delivery. Intensive identification and management of AEs to conduct clinical trials ethically and protect human subjects require expenditure of substantial human and financial resources. Better understanding of these resource requirements should improve planning and funding of international HIV-related clinical trials.

Flue gas moisture capacity calculation at the outlet of the condensation heat recovery unit

Directory of Open Access Journals (Sweden)

Galashov Nikolay

2017-01-01

Full Text Available As a result, study equation has been obtained which determine the flue gas moisture capacity at the outlet of the condensation heat recovery unit with an error of less than 1%. It possible to at the temperature of the flue gas below the dew point and the known air-fuel ratio efficient. The equation can be used to calculate plants operating on products of gas combustion without Use of tables and programs for calculating the water-vapor saturation pressure.

Comparison of methods for calculating the health costs of endocrine disrupters: a case study on triclosan.

Science.gov (United States)

Prichystalova, Radka; Fini, Jean-Baptiste; Trasande, Leonardo; Bellanger, Martine; Demeneix, Barbara; Maxim, Laura

2017-06-09

Socioeconomic analysis is currently used in the Europe Union as part of the regulatory process in Regulation Registration, Evaluation and Authorisation of Chemicals (REACH), with the aim of assessing and managing risks from dangerous chemicals. The political impact of the socio-economic analysis is potentially high in the authorisation and restriction procedures, however, current socio-economic analysis dossiers submitted under REACH are very heterogeneous in terms of methodology used and quality. Furthermore, the economic literature is not very helpful for regulatory purposes, as most published calculations of health costs associated with chemical exposures use epidemiological studies as input data, but such studies are rarely available for most substances. The quasi-totality of the data used in the REACH dossiers comes from toxicological studies. This paper assesses the use of the integrated probabilistic risk assessment, based on toxicological data, for the calculation of health costs associated with endocrine disrupting effects of triclosan. The results are compared with those obtained using the population attributable fraction, based on epidemiological data. The results based on the integrated probabilistic risk assessment indicated that 4894 men could have reproductive deficits based on the decreased vas deferens weights observed in rats, 0 cases of changed T 3 levels, and 0 cases of girls with early pubertal development. The results obtained with the Population Attributable Fraction method showed 7,199,228 cases of obesity per year, 281,923 girls per year with early pubertal development and 88,957 to 303,759 cases per year with increased total T 3 hormone levels. The economic costs associated with increased BMI due to TCS exposure could be calculated. Direct health costs were estimated at €5.8 billion per year. The two methods give very different results for the same effects. The choice of a toxicological-based or an epidemiological-based method in the

Optimal inspection and replacement periods of the safety system in Wolsung Nuclear Power Plant Unit 1 with an optimized cost perspective

International Nuclear Information System (INIS)

Jinil Mok; Poong Hyun Seong

1996-01-01

In this work, a model for determining the optimal inspection and replacement periods of the safety system in Wolsung Nuclear Power Plant Unit 1 is developed, which is to minimize economic loss caused by inadvertent trip and the system failure. This model uses cost benefit analysis method and the part for optimal inspection period considers the human error. The model is based on three factors as follows: (i) The cumulative failure distribution function of the safety system, (ii) The probability that the safety system does not operate due to failure of the system or human error when the safety system is needed at an emergency condition and (iii) The average probability that the reactor is tripped due to the failure of system components or human error. The model then is applied to evaluate the safety system in Wolsung Nuclear Power Plant Unit 1. The optimal replacement periods which are calculated with proposed model differ from those used in Wolsung NPP Unit 1 by about a few days or months, whereas the optimal inspection periods are in about the same range. (author)

Heat balance calculation and feasibility analysis for initial startup of Fuqing nuclear turbine unit with non-nuclear steam

International Nuclear Information System (INIS)

He Liu; Xiao Bo; Song Yumeng

2014-01-01

Non-nuclear steam run up compared with nuclear steam run up, can verify the design, manufacture, installation quality of the unit, at the same time shorten the follow-up duration of the entire group ready to start debugging time. In this paper, starting from the first law of thermodynamics, Analyzed Heat balance Calculation and Feasibility analysis for Initial startup of Fuqing nuclear Turbine unit with Non-nuclear steam, By the above calculation, to the system requirements and device status on the basis of technical specifications, confirmed the feasibility of Non-nuclear steam running up in theory. After the implementation of the Non-nuclear turn of Fuqing unit, confirmed the results fit with the actual process. In summary, the Initial startup of Fuqing turbine unit with Non-nuclear steam is feasible. (authors)

The benefits and costs of new fuels and engines for light-duty vehicles in the United States.

Science.gov (United States)

Keefe, Ryan; Griffin, James P; Graham, John D

2008-10-01

Rising oil prices and concerns about energy security and climate change are spurring reconsideration of both automobile propulsion systems and the fuels that supply energy to them. In addition to the gasoline internal combustion engine, recent years have seen alternatives develop in the automotive marketplace. Currently, hybrid-electric vehicles, advanced diesels, and flex-fuel vehicles running on a high percentage mixture of ethanol and gasoline (E85) are appearing at auto shows and in driveways. We conduct a rigorous benefit-cost analysis from both the private and societal perspective of the marginal benefits and costs of each technology--using the conventional gasoline engine as a baseline. The private perspective considers only those factors that influence the decisions of individual consumers, while the societal perspective accounts for environmental, energy, and congestion externalities as well. Our analysis illustrates that both hybrids and diesels show promise for particular light-duty applications (sport utility vehicles and pickup trucks), but that vehicles running continuously on E85 consistently have greater costs than benefits. The results for diesels were particularly robust over a wide range of sensitivity analyses. The results from the societal analysis are qualitatively similar to the private analysis, demonstrating that the most relevant factors to the benefit-cost calculations are the factors that drive the individual consumer's decision. We conclude with a brief discussion of marketplace and public policy trends that will both illustrate and influence the relative adoption of these alternative technologies in the United States in the coming decade.

Cost analysis of premixed multichamber bags versus compounded parenteral nutrition: breakeven point.

Science.gov (United States)

Bozat, Erkut; Korubuk, Gamze; Onar, Pelin; Abbasoglu, Osman

2014-02-01

Industrially premixed multichamber bags or hospital-manufactured compounded products can be used for parenteral nutrition. The aim of this study was to compare the cost of these 2 approaches. Costs of compounded parenteral nutrition bags in an university hospital were calculated. A total of 600 bags that were administered during 34 days between December 10, 2009 and February 17, 2010 were included in the analysis. For quality control, specific gravity evaluation of the filled bags was performed. It was calculated that the variable cost of a hospital compounded bag was $26.15. If we take the annual fixed costs into consideration, the production cost reaches $36.09 for each unit. It was estimated that the cost for the corresponding multichamber bag was $37.79. Taking the fixed and the variable costs into account, the breakeven point of the hospital compounded and the premixed multichamber bags was seen at 5,404 units per year. In specific gravity evaluation, it was observed that the mean and interval values were inside the upper and lower control margins. In this analysis, usage of hospital-compounded parenteral nutrition bags showed a cost advantage in hospitals that treat more than 15 patients per day. In small volume hospitals, premixed multichamber bags may be more beneficial.

Cost-effectiveness in fall prevention for older women.

Science.gov (United States)

Hektoen, Liv F; Aas, Eline; Lurås, Hilde

2009-08-01

The aim of this study was to estimate the cost-effectiveness of implementing an exercise-based fall prevention programme for home-dwelling women in the > or = 80-year age group in Norway. The impact of the home-based individual exercise programme on the number of falls is based on a New Zealand study. On the basis of the cost estimates and the estimated reduction in the number of falls obtained with the chosen programme, we calculated the incremental costs and the incremental effect of the exercise programme as compared with no prevention. The calculation of the average healthcare cost of falling was based on assumptions regarding the distribution of fall injuries reported in the literature, four constructed representative case histories, assumptions regarding healthcare provision associated with the treatment of the specified cases, and estimated unit costs from Norwegian cost data. We calculated the average healthcare costs per fall for the first year. We found that the reduction in healthcare costs per individual for treating fall-related injuries was 1.85 times higher than the cost of implementing a fall prevention programme. The reduction in healthcare costs more than offset the cost of the prevention programme for women aged > or = 80 years living at home, which indicates that health authorities should increase their focus on prevention. The main intention of this article is to stipulate costs connected to falls among the elderly in a transparent way and visualize the whole cost picture. Cost-effectiveness analysis is a health policy tool that makes politicians and other makers of health policy conscious of this complexity.

Sizing Combined Heat and Power Units and Domestic Building Energy Cost Optimisation

Directory of Open Access Journals (Sweden)

Dongmin Yu

2017-06-01

Full Text Available Many combined heat and power (CHP units have been installed in domestic buildings to increase energy efficiency and reduce energy costs. However, inappropriate sizing of a CHP may actually increase energy costs and reduce energy efficiency. Moreover, the high manufacturing cost of batteries makes batteries less affordable. Therefore, this paper will attempt to size the capacity of CHP and optimise daily energy costs for a domestic building with only CHP installed. In this paper, electricity and heat loads are firstly used as sizing criteria in finding the best capacities of different types of CHP with the help of the maximum rectangle (MR method. Subsequently, the genetic algorithm (GA will be used to optimise the daily energy costs of the different cases. Then, heat and electricity loads are jointly considered for sizing different types of CHP and for optimising the daily energy costs through the GA method. The optimisation results show that the GA sizing method gives a higher average daily energy cost saving, which is 13% reduction compared to a building without installing CHP. However, to achieve this, there will be about 3% energy efficiency reduction and 7% input power to rated power ratio reduction compared to using the MR method and heat demand in sizing CHP.

Calculation method for the seasonal performance of heat pump compact units and validation. Appendix

Energy Technology Data Exchange (ETDEWEB)

Wemhoener, C.; Dott, R.; Afjei, Th. [University of Applied Sciences Northwestern Switzerland, Institute of Energy in Buildings, Muttenz (Switzerland); Huber, H.; Helfenfinger, D.; Keller, P.; Furter, R. [University of Applied Sciences Lucerne (HTA), Test center HLKS, Horw (Switzerland)

2007-02-15

This appendix to a comprehensive final report for the Swiss Federal Office of Energy (SFOE) presents the results of tests made on compact heat pump units that have been developed for the heating of low energy consumption houses built to MINERGIE or MINERGIE-P standards. The tests on these units, which combine the functions of space heating, domestic hot water preparation and ventilation in one unit are presented and discussed. Test conditions are described; these cover ventilation, acoustic, hygiene and safety aspects. Detailed results from the two test objects - buildings built to MINERGIE and MINERGIE-P low energy consumption standards - are presented and discussed. The calculation methods used are examined and discussed.

Gas recombination device design and cost study. Final report

Energy Technology Data Exchange (ETDEWEB)

1980-07-01

Under a contract with Argonne National Laboratory, VARTA Batterie AG. conducted a design and cost study of hydrogen-oxygen recombination devices (HORD) for use with utility load-leveling lead-acid cells. Design specifications for the devices, through extensive calculation of the heat-flow conditions of the unit, were developed. Catalyst and condenser surface areas were specified. The exact dimensions can, however, be adjusted to the cell dimension and the space available above the cell. Design specifications were also developed for additional components required to ensure proper function of the recombination device, including metal hydride compound decomposer, aerosol retainer, and gas storage component. Costs for HORD were estimated to range from $4 to $10/kWh cell capacity for the production of a large number of units (greater than or equal to 10,000 units). The cost is a function of cell size and positive grid design. 21 figures, 2 tables.

Cost Accounting as a Tool for Increasing Cost Transparency in Selective Hepatic Transarterial Chemoembolization.

Science.gov (United States)

Ahmed, Osman; Patel, Mikin; Ward, Thomas; Sze, Daniel Y; Telischak, Kristen; Kothary, Nishita; Hofmann, Lawrence V

2015-12-01

To increase cost transparency and uncover potential areas for savings in patients receiving selective transarterial chemoembolization at a tertiary care academic center. The hospital cost accounting system charge master sheet for direct and total costs associated with selective transarterial chemoembolization in fiscal years 2013 and 2014 was queried for each of the four highest volume interventional radiologists at a single institution. There were 517 cases (range, 83-150 per physician) performed; direct costs incurred relating to care before, during, and after the procedure with respect to labor, supply, and equipment fees were calculated. A median of 48 activity codes were charged per selective transarterial chemoembolization from five cost centers, represented by the angiography suite, units for care before and after the procedure, pharmacy, and observation floors. The average direct cost of selective transarterial chemoembolization did not significantly differ among operators at $9,126.94, $8,768.77, $9,027.33, and $8,909.75 (P = .31). Intraprocedural costs accounted for 82.8% of total direct costs and provided the greatest degree in cost variability ($7,268.47-$7,691.27). The differences in intraprocedural expense among providers were not statistically significant (P = .09), even when separated into more specific procedure-related labor and supply costs. Cost accounting systems could effectively be interrogated as a method for calculating direct costs associated with selective transarterial chemoembolization. The greatest source of expenditure and variability in cost among providers was shown to be intraprocedural labor and supplies, although the effect did not appear to be operator dependent. Copyright © 2015 SIR. Published by Elsevier Inc. All rights reserved.

[OR minute myth : Guidelines for calculation of DRG revenues per OR minute].

Science.gov (United States)

Waeschle, R M; Hinz, J; Bleeker, F; Sliwa, B; Popov, A; Schmidt, C E; Bauer, M

2016-02-01

The economic situation in German Hospitals is tense and needs the implementation of differentiated controlling instruments. Accordingly, parameters of revenue development of different organizational units within a hospital are needed. This is particularly necessary in the revenue and cost-intensive operating theater field. So far there are only barely established productivity data for the control of operating room (OR) revenues during the year available. This article describes a valid method for the calculation of case-related revenues per OR minute conform to the diagnosis-related groups (DRG).For this purpose the relevant datasets from the OR information system and the § 21 productivity report (DRG grouping) of the University Medical Center Göttingen were combined. The revenues defined in the DRG browser of the Institute for Hospital Reimbursement (InEK) were assigned to the corresponding process times--incision-suture time (SNZ), operative preparation time and anesthesiology time--according to the InEK system. All full time stationary DRG cases treated within the OR were included and differentiated according to the surgical department responsible. The cost centers "OR section" and "anesthesia" were isolated to calculate the revenues of the operating theater. SNZ clusters and cost type groups were formed to demonstrate their impact on the revenues per OR minute. A surgical personal simultaneity factor (GZF) was calculated by division of the revenues for surgeons and anesthesiologists. This factor resembles the maximum DRG financed personnel deployment for surgeons in German hospitals.The revenue per OR minute including all cost types and DRG was 16.63 €/min. The revenues ranged from 10.45 to 24.34 €/min depending on the surgical field. The revenues were stable when SNZ clusters were analyzed. The differentiation of cost type groups revealed a revenue reduction especially after exclusion of revenues for implants and infrastructure. The calculated GZF over

Direct cost of monitoring conventional hemodialysis conducted by nursing professionals

Directory of Open Access Journals (Sweden)

Antônio Fernandes Costa Lima

Full Text Available ABSTRACT Objective: to analyze the mean direct cost of conventional hemodialysis monitored by nursing professionals in three public teaching and research hospitals in the state of São Paulo, Brazil. Method: this was a quantitative, explorative and descriptive investigation, based on a multiple case study approach. The mean direct cost was calculated by multiplying (clocked time spent per procedure by the unit cost of direct labor. Values were calculated in Brazilian real (BRL. Results: Hospital C presented the highest mean direct cost (BRL 184.52, 5.23 times greater than the value for Hospital A (BRL 35.29 and 3.91 times greater than Hospital B (BRL 47.22. Conclusion: the costing method used in this study can be reproduced at other dialysis centers to inform strategies aimed at efficient allocation of necessary human resources to successfully monitor conventional hemodialysis.

CECP, Decommissioning Costs for PWR and BWR

International Nuclear Information System (INIS)

Bierschbach, M.C.

1997-01-01

1 - Description of program or function: The Cost Estimating Computer Program CECP, designed for use on an IBM personal computer or equivalent, was developed for estimating the cost of decommissioning boiling water reactor (BWR) and light-water reactor (PWR) power stations to the point of license termination. 2 - Method of solution: Cost estimates include component, piping, and equipment removal costs; packaging costs; decontamination costs; transportation costs; burial volume and costs; and manpower staffing costs. Using equipment and consumables costs and inventory data supplied by the user, CECP calculates unit cost factors and then combines these factors with transportation and burial cost algorithms to produce a complete report of decommissioning costs. In addition to costs, CECP also calculates person-hours, crew-hours, and exposure person-hours associated with decommissioning. 3 - Restrictions on the complexity of the problem: The program is designed for a specific waste charge structure. The waste cost data structure cannot handle intermediate waste handlers or changes in the charge rate structures. The decommissioning of a reactor can be divided into 5 periods. 200 different items for special equipment costs are possible. The maximum amount for each special equipment item is 99,999,999$. You can support data for 10 buildings, 100 components each; ESTS1071/01: There are 65 components for 28 systems available to specify the contaminated systems costs (BWR). ESTS1071/02: There are 75 components for 25 systems available to specify the contaminated systems costs (PWR)

Unit costs of waste management operations

International Nuclear Information System (INIS)

Kisieleski, W.E.; Folga, S.M.; Gillette, J.L.; Buehring, W.A.

1994-04-01

This report provides estimates of generic costs for the management, disposal, and surveillance of various waste types, from the time they are generated to the end of their institutional control. Costs include monitoring and surveillance costs required after waste disposal. Available data on costs for the treatment, storage, disposal, and transportation of spent nuclear fuel and high-level radioactive, low-level radioactive, transuranic radioactive, hazardous, mixed (low-level radioactive plus hazardous), and sanitary wastes are presented. The costs cover all major elements that contribute to the total system life-cycle (i.e., ''cradle to grave'') cost for each waste type. This total cost is the sum of fixed and variable cost components. Variable costs are affected by operating rates and throughput capacities and vary in direct proportion to changes in the level of activity. Fixed costs remain constant regardless of changes in the amount of waste, operating rates, or throughput capacities. Key factors that influence cost, such as the size and throughput capacity of facilities, are identified. In many cases, ranges of values for the key variables are presented. For some waste types, the planned or estimated costs for storage and disposal, projected to the year 2000, are presented as graphics

19 CFR 351.406 - Calculation of normal value if sales are made at less than cost of production.

Science.gov (United States)

2010-04-01

... Price, Fair Value, and Normal Value § 351.406 Calculation of normal value if sales are made at less than cost of production. (a) Introduction. In determining normal value, the Secretary may disregard sales of... 19 Customs Duties 3 2010-04-01 2010-04-01 false Calculation of normal value if sales are made at...

Selective decontamination of the digestive tract and selective oropharyngeal decontamination in intensive care unit patients: a cost-effectiveness analysis.

Science.gov (United States)

Oostdijk, Evelien A N; de Wit, G A; Bakker, Marina; de Smet, Anne Marie G A; Bonten, M J M

2013-03-05

To determine costs and effects of selective digestive tract decontamination (SDD) and selective oropharyngeal decontamination (SOD) as compared with standard care (ie, no SDD/SOD (SC)) from a healthcare perspective in Dutch Intensive Care Units (ICUs). A post hoc analysis of a previously performed cluster-randomised trial (NEJM 2009;360:20). 13 Dutch ICUs. Patients with ICU-stay of >48 h that received SDD (n=2045), SOD (n=1904) or SC (n=1990). SDD or SOD. Effects were based on hospital survival, expressed as crude Life Years Gained (cLYG). The incremental cost-effectiveness ratio (ICER) was calculated, with corresponding cost acceptability curves. Sensitivity analyses were performed for discount rates, costs of SDD, SOD and mechanical ventilation. Total costs per patient were €41 941 for SC (95% CI €40 184 to €43 698), €40 433 for SOD (95% CI €38 838 to €42 029) and €41 183 for SOD (95% CI €39 408 to €42 958). SOD and SDD resulted in crude LYG of +0.04 and +0.25, respectively, as compared with SC, implying that both SDD and SOD are dominant (ie, cheaper and more beneficial) over SC. In cost-effectiveness acceptability curves probabilities for cost-effectiveness, compared with standard care, ranged from 89% to 93% for SOD and from 63% to 72% for SDD, for acceptable costs for 1 LYG ranging from €0 to €20 000. Sensitivity analysis for mechanical ventilation and discount rates did not change interpretation. Yet, if costs of the topical component of SDD and SOD would increase 40-fold to €400/day and €40/day (maximum values based on free market prices in 2012), the estimated ICER as compared with SC for SDD would be €21 590 per LYG. SOD would remain cost-saving. SDD and SOD were both effective and cost-saving in Dutch ICUs.

Calculation of economic viability of alternative energy sources considering its environmental costs for small communities of Northeast Brazil

International Nuclear Information System (INIS)

Stecher, Luiza Chourkalo

2014-01-01

There has been an increasing concern about current environmental issues caused by human activity, as the world searches for development. The production of electricity is an extremely relevant factor in this scenario since it is responsible for a large portion of the emissions that cause the greenhouse effect. Due to this fact, a sustainable development with alternative energy sources, which are attractive for such purpose, must be proposed, especially in places that are not supplied by the conventional electricity grid such as many communities in the Northeast Brazil. This work aims to calculate the environmental cost for the alternative sources of energy - solar, wind and biomass - during electricity generation, and to estimate the economic feasibility of those sources in small communities of Northeast Brazil, considering the avoided costs. The externalities must be properly identified and valued so the costs or benefits can be internalized and reflect accurately the economic feasibility or infeasibility of those sources. For this, the method of avoided costs was adopted for the calculation of externalities. This variable was included in the equation developed for all considered alternative energy sources. The calculations of economic feasibility were performed taking the new configurations in consideration, and the new equation was reprogrammed in the Programa de Calculo de Custos de Energias Alternativas, Solar, Eolica e Biomassa (PEASEB). The results demonstrated that the solar photovoltaic energy in isolated systems is the most feasible and broadly applicable source for small communities of Northeast Brazil. (author)

ORCOST-2, PWR, BWR, HTGR, Fossil Fuel Power Plant Cost and Economics

International Nuclear Information System (INIS)

Fuller, L.C.; Myers, M.L.

1975-01-01

1 - Description of problem or function: ORCOST2 estimates the cost of electrical energy production from single-unit steam-electric power plants. Capital costs and operating and maintenance costs are calculated using base cost models which are included in the program for each of the following types of plants: PWR, BWR, HTGR, coal, oil, and gas. The user may select one of several input/output options for calculation of capital cost, operating and maintenance cost, levelized energy costs, fixed charge rate, annual cash flows, cumulative cash flows, and cumulative discounted cash flows. Options include the input of capital cost and/or fixed charge rate to override the normal calculations. Transmission and distribution costs are not included. Fuel costs must be input by the user. 2 - Method of solution: The code follows the guidelines of AEC Report NUS-531. A base capital-cost model and a base operating- and maintenance-cost model are selected and adjusted for desired size, location, date, etc. Costs are discounted to the year of first commercial operation and levelized to provide annual cost of electric power generation. 3 - Restrictions on the complexity of the problem: The capital cost models are of doubtful validity outside the 500 to 1500 MW(e) range

Patterns of Cost for Patients Dying in the Intensive Care Unit and Implications for Cost Savings of Palliative Care Interventions.

Science.gov (United States)

Khandelwal, Nita; Benkeser, David; Coe, Norma B; Engelberg, Ruth A; Teno, Joan M; Curtis, J Randall

2016-11-01

Terminal intensive care unit (ICU) stays represent an important target to increase value of care. To characterize patterns of daily costs of ICU care at the end of life and, based on these patterns, examine the role for palliative care interventions in enhancing value. Secondary analysis of an intervention study to improve quality of care for critically ill patients. 572 patients who died in the ICU between 2003 and 2005 at a Level-1 trauma center. Data were linked with hospital financial records. Costs were categorized into direct fixed, direct variable, and indirect costs. Patterns of daily costs were explored using generalized estimating equations stratified by length of stay, cause of death, ICU type, and insurance status. Estimates from the literature of effects of palliative care interventions on ICU utilization were used to simulate potential cost savings under different time horizons and reimbursement models. Mean cost for a terminal ICU stay was 39.3K ± 45.1K. Direct fixed costs represented 45% of total hospital costs, direct variable costs 20%, and indirect costs 34%. Day of admission was most expensive (mean 9.6K ± 7.6K); average cost for subsequent days was 4.8K ± 3.4K and stable over time and patient characteristics. Terminal ICU stays display consistent cost patterns across patient characteristics. Savings can be realized with interventions that align care with patient preferences, helping to prevent unwanted ICU utilization at end of life. Cost modeling suggests that implications vary depending on time horizon and reimbursement models.