WorldWideScience

Sample records for cost control management

  1. Laboratory cost control and financial management software.

    Science.gov (United States)

    Mayer, M

    1998-02-09

    Economical constraints within the health care system advocate the introduction of tighter control of costs in clinical laboratories. Detailed cost information forms the basis for cost control and financial management. Based on the cost information, proper decisions regarding priorities, procedure choices, personnel policies and investments can be made. This presentation outlines some principles of cost analysis, describes common limitations of cost analysis, and exemplifies use of software to achieve optimized cost control. One commercially available cost analysis software, LabCost, is described in some detail. In addition to provision of cost information, LabCost also serves as a general management tool for resource handling, accounting, inventory management and billing. The application of LabCost in the selection process of a new high throughput analyzer for a large clinical chemistry service is taken as an example for decisions that can be assisted by cost evaluation. It is concluded that laboratory management that wisely utilizes cost analysis to support the decision-making process will undoubtedly have a clear advantage over those laboratories that fail to employ cost considerations to guide their actions.

  2. Control and costs of management; Mejora de la logistica inversa, control y costes de gestion

    Energy Technology Data Exchange (ETDEWEB)

    Garcia Ramos, M.

    2002-07-01

    Companies are being forced to set up Reverse Supply Chains because of environmental regulations or consumer pressures. Reverse Supply Chain is the series of activities required to retrieve a used product from a customer and either dispose of it or reuse it. And for a growing number of manufacturers, in industries ranging from packaging to computer. Reverse Supply Chains are becoming an essential part of business. Pricewaterhouse Coopers ? Spain, as an organization with clients in multiple industries and governments we are acutely aware of the potential impact that Reverse Supply chain have, both in the results and in the competitive positioning of our clients. It can help to boost benefits, reducing purchasing costs and reducing inventory, cut cycle times along the value reverse chain, control and reduce risks of discontinuity in supply to recycled. Ultimately, the Reverse Supply Chain can be deployed to integrate, manufacturers, distributors, marketers, recycles and customers,and governments thanks to the latest developments in e-business. We understand the challenges and opportunities that are inherent in Reverse Supply Chain Management in our country both for global and local businesses. (Author)

  3. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  4. Employing Risk Management to Control Military Construction Costs

    Science.gov (United States)

    2011-04-01

    S) AND ADDRESS(ES) Defense Acquisition University (DAU),Defense Acquisition Research Journal ,9820 Belvoir Road, Suite 3,Fort Belvoir,VA,22060-5565...Team ( ELT ), co-chaired by the PMO’s Deputy Program Director—Site and Baltimore District’s program manager for the NCE effort. ELT membership is...the ELT , membership consists of executives (both government and contractor) of each executing element (Figure 3). PLTs meet on a weekly basis (or

  5. Macroeconomic control,political costs and earnings management:Evidence from Chinese listed real estate companies

    Institute of Scientific and Technical Information of China (English)

    Donghua; Chen; Jieying; Li; Shangkun; Liang; Guojun; Wang

    2011-01-01

    Firms in China have faced high political costs during China’s economic transition,because they are affected by macroeconomic policies.However,research to date has offered no consistent conclusions on the relationship between political costs and earnings management in China.This study tests whether real estate firms attempt to decrease earnings during periods of macroeconomic control,using variables related to the national real estate market as proxies for political costs.We find that political costs are negatively related to earnings management in listed real estate firms.In addition,we find that non-state-owned enterprises utilized more income-decreasing accruals during this period.Our results are consistent with the political costs hypothesis.

  6. Costs associated with common dual-controller therapies for treating asthma in several managed care populations.

    Science.gov (United States)

    Legorreta, Antonio P

    2002-01-01

    To present results of 2 studies assessing the impact of 3 commonly prescribed dual-controller regimens on the cost of treating asthma in several managed care populations. Two previously published cross-sectional and longitudinal retrospective studies of patients aged 12-65 years with asthma, in selected managed care plans, who were taking an inhaled corticosteroid (ICS) and were prescribed an index prescription for salmeterol or a leukotriene modifier. The cross-sectional study showed that different drug regimens were associated with measurable differences in outcome when both drug costs and use of medical services are taken into account. This stimulated a more rigorous follow-up study controlling for asthma severity by using preindex cost and use measures. The 12-month risk-adjusted total cost for the fluticasone propionate and salmeterol group was the lowest at 975 dollars, followed by 1,089 dollars and 1,268 dollars for the ICS and salmeterol and the ICS and leukotriene modifier groups, respectively. Overall cost per patient of dual-controller therapy consisting of fluticasone propionate and the inhaled long-acting beta2-agonist salmeterol was lower than a regimen consisting of either another inhaled corticosteroid with salmeterol or an inhaled corticosteroid with a leukotriene modifier. The cost of asthma treatment failure (i.e., inpatient and emergency department) was similar between groups.

  7. Is control through utilization a cost effective Prosopis juliflora management strategy?

    Science.gov (United States)

    Wakie, Tewodros T; Hoag, Dana; Evangelista, Paul H; Luizza, Matthew; Laituri, Melinda

    2016-03-01

    The invasive tree Prosopis juliflora is known to cause negative impacts on invaded ranges. High P. juliflora eradication costs have swayed developing countries to follow a new and less expensive approach known as control through utilization. However, the net benefits of this new approach have not been thoroughly evaluated. Our objective was to assess the economic feasibility of selected P. juliflora eradication and utilization approaches that are currently practiced in one of the severely affected developing countries, Ethiopia. The selected approaches include converting P. juliflora infested lands into irrigated farms (conversion), charcoal production, and seed flour production. We estimate the costs and revenues of the selected P. juliflora eradication and utilization approaches by interviewing 19 enterprise owners. We assess the economic feasibility of the enterprises by performing enterprise, break-even, investment, sensitivity, and risk analyses. Our results show that conversion to irrigated cotton is economically profitable, with Net Present Value (NPV) of 5234 US$/ha over 10 years and an interest rate of 10% per year. Conversion greatly reduces the spread of P. juliflora on farmlands. Managing P. juliflora infested lands for charcoal production with a four-year harvest cycle is profitable, with NPV of 805 US$/ha. However, the production process needs vigilant regulation to protect native plants from exploitation and caution should be taken to prevent charcoal production sites from becoming potential seed sources. Though flour from P. juliflora pods can reduce invasions by destroying viable seeds, flour enterprises in Ethiopia are unprofitable. Conversion and charcoal production can be undertaken with small investment costs, while flour production requires high investment costs. Introducing new changes in the production and management steps of P. juliflora flour might be considered to make the enterprise profitable. Our study shows that control

  8. 工程造价管理与控制%Management and Control of Project Cost

    Institute of Scientific and Technical Information of China (English)

    王艳荣

    2015-01-01

    To reduce the phenomenon of financial estimation exceeding budget, budget exceeding financial estimation and final accounts exceeding budget, this paper discusses the effective measures to strengthen the project cost control based on the main problems in project cost management from the feasibility study stage, construction decision-making phase, design phase and implementation phase.%为减少工程建设过程中概算超估算、预算超概算、决算超预算的“三超”现象,本文基于工程造价管理中的主要问题,分别从可行性研究阶段、建设决策阶段、设计阶段、实施阶段等几个维度探讨加强工程造价控制的有效对策。

  9. Managing Information On Costs

    Science.gov (United States)

    Taulbee, Zoe A.

    1990-01-01

    Cost Management Model, CMM, software tool for planning, tracking, and reporting costs and information related to costs. Capable of estimating costs, comparing estimated to actual costs, performing "what-if" analyses on estimates of costs, and providing mechanism to maintain data on costs in format oriented to management. Number of supportive cost methods built in: escalation rates, production-learning curves, activity/event schedules, unit production schedules, set of spread distributions, tables of rates and factors defined by user, and full arithmetic capability. Import/export capability possible with 20/20 Spreadsheet available on Data General equipment. Program requires AOS/VS operating system available on Data General MV series computers. Written mainly in FORTRAN 77 but uses SGU (Screen Generation Utility).

  10. Research on cost control and management in high voltage transmission line construction

    Science.gov (United States)

    Xu, Xiaobin

    2017-05-01

    Enterprises. The cost control is of vital importance to the construction enterprises. It is the key to the profitability of the transmission line project, which is related to the survival and development of the electric power construction enterprises. Due to the long construction line, complex and changeable construction terrain as well as large construction costs of transmission line, it is difficult for us to take accurate and effective cost control on the project implementation of entire transmission line. Therefore, the cost control of transmission line project is a complicated and arduous task. It is of great theoretical and practical significance to study the cost control scheme of transmission line project by a more scientific and efficient way. Based on the characteristics of the construction project of the transmission line project, this paper analyzes the construction cost structure of the transmission line project and the current cost control problem of the transmission line project, and demonstrates the necessity and feasibility of studying the cost control scheme of the transmission line project more accurately. In this way, the dynamic cycle cost control process including plan, implementation, feedback, correction, modification and re-implement is achieved to realize the accurate and effective cost control of entire electric power transmission line project.

  11. Resource use and costs of type 2 diabetes patients receiving managed or protocolized primary care : A controlled clinical trial

    NARCIS (Netherlands)

    van der Heijden, Amber A. W. A.; de Bruijne, Martine C.; Feenstra, Talitha L.; Dekker, Jacqueline M.; Baan, Caroline A.; Bosmans, Judith E.; Bot, Sandra D. M.; Donker, Ge A.; Nijpels, Giel

    2014-01-01

    Background: The increasing prevalence of diabetes is associated with increased health care use and costs. Innovations to improve the quality of care, manage the increasing demand for health care and control the growth of health care costs are needed. The aim of this study is to evaluate the care

  12. Resource use and costs of type 2 diabetes patients receiving managed or protocolized primary care : A controlled clinical trial

    NARCIS (Netherlands)

    van der Heiden, A.W.A.; de Bruijne, M.C.; Feenstra, T.L.; Dekker, J.M.; Baan, Caroline; Bosmans, J.E.; Bot, S.D.M.; Donker, G.A.; Nijpels, G.

    2014-01-01

    Background The increasing prevalence of diabetes is associated with increased health care use and costs. Innovations to improve the quality of care, manage the increasing demand for health care and control the growth of health care costs are needed. The aim of this study is to evaluate the care

  13. Resource use and costs of type 2 diabetes patients receiving managed or protocolized primary care: a controlled clinical trial.

    NARCIS (Netherlands)

    Heijden, A.A.W.A. van der; Bruijne, M.C. de; Feenstra, T.L.; Dekker, J.M.; Baan, C.A.; Bosmans, J.E.; Bot, S.D.M.; Donker, G.A.; Nijpels, G.

    2014-01-01

    Background: The increasing prevalence of diabetes is associated with increased health care use and costs. Innovations to improve the quality of care, manage the increasing demand for health care and control the growth of health care costs are needed. The aim of this study is to evaluate the care

  14. Managing Ongoing EVSE Costs

    Energy Technology Data Exchange (ETDEWEB)

    Hodge, Cabell [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

    2017-09-05

    The costs associated with EVSE begin with picking the best location and unit for the job, but they continue with electricity and network charges through the life of your vehicle. This presentation tells how to balance electricity demand charges and network management costs through smart planning at your program's inception.

  15. Avoidable waste management costs

    Energy Technology Data Exchange (ETDEWEB)

    Hsu, K.; Burns, M.; Priebe, S.; Robinson, P.

    1995-01-01

    This report describes the activity based costing method used to acquire variable (volume dependent or avoidable) waste management cost data for routine operations at Department of Energy (DOE) facilities. Waste volumes from environmental restoration, facility stabilization activities, and legacy waste were specifically excluded from this effort. A core team consisting of Idaho National Engineering Laboratory, Los Alamos National Laboratory, Rocky Flats Environmental Technology Site, and Oak Ridge Reservation developed and piloted the methodology, which can be used to determine avoidable waste management costs. The method developed to gather information was based on activity based costing, which is a common industrial engineering technique. Sites submitted separate flow diagrams that showed the progression of work from activity to activity for each waste type or treatability group. Each activity on a flow diagram was described in a narrative, which detailed the scope of the activity. Labor and material costs based on a unit quantity of waste being processed were then summed to generate a total cost for that flow diagram. Cross-complex values were calculated by determining a weighted average for each waste type or treatability group based on the volume generated. This study will provide DOE and contractors with a better understanding of waste management processes and their associated costs. Other potential benefits include providing cost data for sites to perform consistent cost/benefit analysis of waste minimization and pollution prevention (WMIN/PP) options identified during pollution prevention opportunity assessments and providing a means for prioritizing and allocating limited resources for WMIN/PP.

  16. Cost-benefit analysis of an area-wide pest management program to control Asian tiger mosquito in New Jersey

    Science.gov (United States)

    Area-wide pest management (AWPM) is recommended to control urban mosquitoes, such as Aedes albopictus (Asian tiger mosquito), which limit outdoor activities. We conducted a cost-benefit analysis for an AWPM in Mercer and Monmouth counties, New Jersey, as part of a controlled design with matched area...

  17. The Ethos of Cost Management

    Directory of Open Access Journals (Sweden)

    Sorinel Capusneanu

    2008-05-01

    Full Text Available This article describes the ethos of cost management, distinguishing the definition, functions and principles governing cost management. I have emphasized the efforts made by the specialists in the field towards finding a much more complete definition of cost management. The description of cost management principles reveals the current interest of the specialists in this extremely important domain of company management.

  18. Cost control management strategies of civil engineering%土建工程造价控制管理策略

    Institute of Scientific and Technical Information of China (English)

    刘斌

    2015-01-01

    介绍了土建工程造价管理的重要性,从工程决策、设计、施工、决算四个阶段,阐述了土建工程造价管理的策略,指出工程造价管理贯穿于施工全过程,只有严格控制施工各环节,才能实现企业成本的节约与积累。%The article introduces the importance of civil engineering cost management,describes civil engineering cost management strategies from four phases of engineering decision,design,construction and computation,and finally points out that engineering cost management penetrates the whole construction process. Therefore,it is necessary for strictly controlling construction points so as to save and accumulate enterprise cost.

  19. How to solve the problem and control measures inconstruction project cost management

    Institute of Scientific and Technical Information of China (English)

    郑展鸿; 孙世新

    2013-01-01

    the construction project cost management is the soul of the construction market, the management processis complicated, the relationship between the investors and the contractors economic interests, related to theconstruction market competition is the norm, in relation towhether can gradual y improve the construction industrylabor produc-tivity and social science and technology level,a series of questions. But at present our country architectural engineering management stil exist manyproblems in deep level, its development is far behind the pace of development in the construction industry, seriously restricted the development of China's construction industry.

  20. Information security cost management

    CERN Document Server

    Bazavan, Ioana V

    2006-01-01

    While information security is an ever-present challenge for all types of organizations today, most focus on providing security without addressing the necessities of staff, time, or budget in a practical manner.Information Security Cost Management offers a pragmatic approach to implementing information security, taking budgetary and real-world constraints into consideration. By providing frameworks, step-by-step processes, and project management breakdowns, this book demonstrates how to design the best security strategy with the resources you have available. Organized into five sections, the book-Focuses on setting the right road map so that you can be most effective in your information security implementationsDiscusses cost-effective staffing, the single biggest expense to the security organizationPresents practical ways to build and manage the documentation that details strategy, provides resources for operating annual audits, and illustrates how to advertise accomplishments to senior management effectivelyI...

  1. Improved cost monitoring and control through the Earned Value Management System

    Science.gov (United States)

    Hunter, Howard; Fitzgerald, Richard; Barlow, Dewey

    2014-01-01

    As economic pressure and competition for budget among federal agencies has increased, there has been an increasing need for more granular data and robust management information systems. This is especially true for the execution of major civilian space programs. This need has resulted in new program management requirements being implemented in an attempt to limit cost and schedule growth. In particular, NASA Procedural Requirements (NPR) 7120.5D requires the implementation of an Earned Value Management System (EVMS) compliant with the requirements of American National Standards Institute (ANSI)/Electronic Industries Alliance Standard 748-B. The Radiation Belt Storm Probes (RBSP) program management team at The Johns Hopkins University Applied Physics Laboratory (JHU/APL) made a decision to implement an EVMS on RBSP during Phase B—a year earlier than specified in the contractual Phase C reporting requirement as defined in the NPR. This decision was made so that the project would have the benefit of 12 months of training and hands-on implementation during Phase B. Although there were a number of technical and process hurdles encountered during Phase B and into Phase C, the system was working well when the Integrated Baseline Review (IBR) was held in August 2009. The IBR was a success because it met the review requirements. It was also clear to all IBR participants that the EVMS was providing value to the project management team. Although the IBR pointed out some areas of concern regarding process and ANSI compliance, the system had markedly improved the project's ability to monitor cost and schedule. This, in turn, allowed the project team to foresee problems in advance, formulate corrective actions, and implement course corrections without causing significant adverse impact to the project. Opponents of EVMS systems often communicate the unfavorable opinion that EVMS systems create unnecessary cost and administration. Although it is undeniable that EVMS

  2. Using Technology to Control Costs

    Science.gov (United States)

    Ho, Simon; Schoenberg, Doug; Richards, Dan; Morath, Michael

    2009-01-01

    In this article, the authors examines the use of technology to control costs in the child care industry. One of these technology solutions is Software-as-a-Service (SaaS). SaaS solutions can help child care providers save money in many aspects of center management. In addition to cost savings, SaaS solutions are also particularly appealing to…

  3. Beyond managed costs.

    Science.gov (United States)

    Savage, G T; Campbell, K S; Patman, T; Nunnelley, L L

    2000-01-01

    Managed care organizations (MCOs) face an uncertain future. While consolidation and price competition have expanded their market share, health care expenditures are expected to rise in the near future, and the cost containment premise--and promise--of MCOs is being threatened by mixed blessing and nonsupportive stakeholders. To shed light on MCOs' situation, we discuss four drivers for change in health management in the U.S.: technology, regulation, consumerism, and demographics. Using those four drivers, we then assess the various stakeholders in the industry through a competitive analysis and a stakeholder analysis. These analyses suggest that the munificence of the MCO business environment has significantly declined, especially among supplier and buyer stakeholders. Hence, MCOs cannot continue to manage health care costs alone as this will no longer generate sufficient support among buyer and supplier stakeholders. Instead, MCOs must tackle five critical health care issues by working closely with other stakeholders and also by learning what they can from innovative health care initiatives both inside and outside the United States.

  4. Large-scale use of mosquito larval source management for malaria control in Africa: a cost analysis

    Directory of Open Access Journals (Sweden)

    Worrall Eve

    2011-11-01

    Full Text Available Abstract Background At present, large-scale use of two malaria vector control methods, long-lasting insecticidal nets (LLINs and indoor residual spraying (IRS is being scaled up in Africa with substantial funding from donors. A third vector control method, larval source management (LSM, has been historically very successful and is today widely used for mosquito control globally, except in Africa. With increasing risk of insecticide resistance and a shift to more exophilic vectors, LSM is now under re-evaluation for use against afro-tropical vector species. Here the costs of this intervention were evaluated. Methods The 'ingredients approach' was used to estimate the economic and financial costs per person protected per year (pppy for large-scale LSM using microbial larvicides in three ecologically diverse settings: (1 the coastal metropolitan area of Dar es Salaam in Tanzania, (2 a highly populated Kenyan highland area (Vihiga District, and (3 a lakeside setting in rural western Kenya (Mbita Division. Two scenarios were examined to investigate the cost implications of using alternative product formulations. Sensitivity analyses on product prices were carried out. Results The results show that for programmes using the same granular formulation larviciding costs the least pppy in Dar es Salaam (US$0.94, approximately 60% more in Vihiga District (US$1.50 and the most in Mbita Division (US$2.50. However, these costs are reduced substantially if an alternative water-dispensable formulation is used; in Vihiga, this would reduce costs to US$0.79 and, in Mbita Division, to US$1.94. Larvicide and staff salary costs each accounted for approximately a third of the total economic costs per year. The cost pppy depends mainly on: (1 the type of formulation required for treating different aquatic habitats, (2 the human population density relative to the density of aquatic habitats and (3 the potential to target the intervention in space and/or time. Conclusion

  5. Work Incapacity and Treatment Costs After Severe Accidents: Standard Versus Intensive Case Management in a 6-Year Randomized Controlled Trial.

    Science.gov (United States)

    Scholz, Stefan M; Andermatt, Peter; Tobler, Benno L; Spinnler, Dieter

    2016-09-01

    Purpose Case management is widely accepted as an effective method to support medical rehabilitation and vocational reintegration of accident victims with musculoskeletal injuries. This study investigates whether more intensive case management improves outcomes such as work incapacity and treatment costs for severely injured patients. Methods 8,050 patients were randomly allocated either to standard case management (SCM, administered by claims specialists) or intensive case management (ICM, administered by case managers). These study groups differ mainly by caseload, which was approximately 100 cases in SCM and 35 in ICM. The setting is equivalent to a prospective randomized controlled trial. A 6-year follow-up period was chosen in order to encompass both short-term insurance benefits and permanent disability costs. All data were extracted from administrative insurance databases. Results Average work incapacity over the 6-year follow-up, including contributions from daily allowances and permanent losses from disability, was slightly but insignificantly higher under ICM than under SCM (21.6 vs. 21.3 % of pre-accident work capacity). Remaining work incapacity after 6 years of follow-up showed no difference between ICM and SCM (8.9 vs. 8.8 % of pre-accident work incapacity). Treatment costs were 43,500 Swiss Francs (CHF) in ICM compared to 39,800 in SCM (+9.4 %, p = 0.01). The number of care providers involved in ICM was 10.5 compared to 10.0 in ICM (+5.0 %, p SCM, but did increase healthcare consumption and treatment costs. It is concluded that the intensity of case management alone is not sufficient to improve rehabilitation and vocational reintegration of accident victims.

  6. Controlling pharmacy costs.

    Science.gov (United States)

    Stansfield, S

    1988-01-01

    There are many costs associated with parenteral nutrition: physician time, nursing time, biochemical monitoring, patient education, ancillary equipment and the nutrition solutions themselves. The solutions are easily identified as responsible for a large proportion of these costs. There are several strategies that can be used to help control pharmacy costs, such as selection of ingredients, purchasing contracts, standardized formulae and prescribing procedures, preprinted doctor's order forms, automated manufacturing and labelling processes, patient monitoring, all-in-one preparation, and contracted manufacturing services. Individual pharmacies need to know what options are available in order to select those that, in the context of their own institutions, can lead to cost savings and improved efficiency.

  7. 浅谈合同管理对工程造价的有效管控%Effective Management and Control of Contract Management for Engineering Cost

    Institute of Scientific and Technical Information of China (English)

    陈耘可; 张峰

    2013-01-01

      工程造价管理是对建设项目投资实施全过程的管理、控制与监督。工程合同作为工程造价的重要依据,是工程造价控制的基础。合理确定和有效控制工程造价,最大限度的提高投资效益是工程造价的最根本目的。其控制的主要手段,就是根据有效的计价依据,对项目内容和过程进行计价。%Engineering cost management is the whole-process management, control and supervision of investment of construction project. Engineering contracts as an important basis for project cost is the basis for project cost control. Reasonably determinating and effectively controlling project cost, and increasing investment efficiency is the most fundamental goal of project cost. Its primary means of control is based on a valid basis for the valuation and pricing of the project content and process.

  8. 基于经济成本控制的工程造价管理研究%Study of engineering cost management based on economic cost control

    Institute of Scientific and Technical Information of China (English)

    田丽凤; 禚新伦

    2015-01-01

    本文首先对工程造价管理进行概述,其次全面分析介绍了影响工程造价的直接因素和间接因素(人工费、材料费、机械设备费用、环保安全费用等).施工前需要对工程造价进行整体性经济评估,将其中的潜在风险因素充分考虑进去.施工过程中,需采取措施对影响造价成本的因素进行有效控制(如员工的日常安全环保教育培训,领导及员工时刻树立节能降耗的观念).通过上述措施,以期为经济成本控制工程造价管理研究的实施起到推广作用.%This article first overview of the construction cost, secondly introduces the direct and indirect factors affected the project cost (labor charges, materials expenses, machinery and equipment cost, environmental safety cost, etc.). Before the construction, economic evaluation of project cost is needed. During the construction process, we should take measures to control the influencing factors of construction cost,such as daily safety environmental education, keep the idea of saving energy and reducing consumption. With these measures, it will promote the project of cost management research of engineering project.

  9. Integrating cost management and work management concepts for operations

    Energy Technology Data Exchange (ETDEWEB)

    Vanditmars, C. [BC Gas Utilities Ltd., Burnaby, BC (Canada)

    1995-11-01

    Development of B C Gas Utility Limited`s integrated work and cost management system was described, with emphasis on cost management without reliance on the financial systems, and standard costing and operational side benefits. The objectives of the system were identified as dynamic monitoring and control, and local empowerment. The concept underlying the two systems was explained in detail. In the case of the work management system the ability to manage all work in operations areas was stressed, along with its universal availability. Other benefits expected included improved resource utilization, improved productivity, better control of cost, improved revenue generation, superior customer service, a simplified financial system, and improved employee motivation through empowerment.

  10. Influence of Controlling in the Generation of information for the process of Management of Costs Of forniture industries of Francisco Beltrão – PR Region

    Directory of Open Access Journals (Sweden)

    Osmarina Pedro Garcia Garcia

    2016-06-01

    Full Text Available The emergence of the Controller is connected to the need to improve company management. One way that the controller finds to ensure the continuity of the company is reducing costs and expenses, in order to make the product more competitive to their competitors. To do this, managers now have the controller as an important tool to aid in decision making. This study demonstrates some benefits of controlling; in order to reach this objective a descriptive, qualitative and quantitative survey was made in ten small and medium-sized furniture industries. The main goal of the research is to show the influence of controlling in generating information for the process of cost management of furniture industry in Francisco Beltrão, a city in the state of Paraná, Brazil. The study showed that the controlling influences in reducing costs through reliable information, generated by agile tools, compiled by the controllers and forwarded to managers, assists decision making.

  11. COST MEASUREMENT AND COST MANAGEMENT IN TARGET COSTING

    Directory of Open Access Journals (Sweden)

    Moisello Anna Maria

    2012-07-01

    Full Text Available Firms are coping with a competitive scenario characterized by quick changes produced by internationalization, concentration, restructuring, technological innovation processes and financial market crisis. On the one hand market enlargement have increased the number and the segmentation of customers and have raised the number of competitors, on the other hand technological innovation has reduced product life cycle. So firms have to adjust their management models to this scenario, pursuing customer satisfaction and respecting cost constraints. In a context where price is a variable fixed by the market, firms have to switch from the cost measurement logic to the cost management one, adopting target costing methodology. The target costing process is a price driven, customer oriented profit planning and cost management system. It works, in a cross functional way, from the design stage throughout all the product life cycle and it involves the entire value chain. The process implementation needs a costing methodology consistent with the cost management logic. The aim of the paper is to focus on Activity Based Costing (ABC application to target costing process. So: -it analyzes target costing logic and phases, basing on a literary review, in order to highlight the costing needs related to this process; -it shows, through a numerical example, how to structure a flexible ABC model – characterized by the separation between variable, fixed in the short and fixed costs - that effectively supports target costing process in the cost measurement phase (drifting cost determination and in the target cost alignment; -it points out the effectiveness of the Activity Based Costing as a model of cost measurement applicable to the supplier choice and as a support for supply cost management which have an important role in target costing process. The activity based information allows a firm to optimize the supplier choice by following the method of minimizing the

  12. Self management, joint protection and exercises in hand osteoarthritis: a randomised controlled trial with cost effectiveness analyses

    Directory of Open Access Journals (Sweden)

    Whitehurst David GT

    2011-07-01

    Full Text Available Abstract Background There is limited evidence for the clinical and cost effectiveness of occupational therapy (OT approaches in the management of hand osteoarthritis (OA. Joint protection and hand exercises have been proposed by European guidelines, however the clinical and cost effectiveness of each intervention is unknown. This multicentre two-by-two factorial randomised controlled trial aims to address the following questions: • Is joint protection delivered by an OT more effective in reducing hand pain and disability than no joint protection in people with hand OA in primary care? • Are hand exercises delivered by an OT more effective in reducing hand pain and disability than no hand exercises in people with hand OA in primary care? • Which of the four management approaches explored within the study (leaflet and advice, joint protection, hand exercise, or joint protection and hand exercise combined provides the most cost-effective use of health care resources Methods/Design Participants aged 50 years and over registered at three general practices in North Staffordshire and Cheshire will be mailed a health survey questionnaire (estimated mailing sample n = 9,500. Those fulfilling the eligibility criteria on the health survey questionnaire will be invited to attend a clinical assessment to assess for the presence of hand or thumb base OA using the ACR criteria. Eligible participants will be randomised to one of four groups: leaflet and advice; joint protection (looking after your joints; hand exercises; or joint protection and hand exercises combined (estimated n = 252. The primary outcome measure will be the OARSI/OMERACT responder criteria combining hand pain and disability (measured using the AUSCAN and global improvement, 6 months post-randomisation. Secondary outcomes will also be collected for example pain, functional limitation and quality of life. Outcomes will be collected at baseline and 3, 6 and 12 months post

  13. Managing Educational Costs.

    Science.gov (United States)

    Coombs, Philip H.; Hallak, Jacques

    This study, based on research by UNESCO's International Institute for Educational Planning, deals with a prime contemporary problem, that of how to provide better education to more people in the face of tightening budgets, escalating costs, and educational conservatism. The authors contend that the imaginative use of cost analysis can be a…

  14. The Cost-Effectiveness of Two Forms of Case Management Compared to a Control Group for Persons with Dementia and Their Informal Caregivers from a Societal Perspective

    Science.gov (United States)

    Eekhout, Iris; Joling, Karlijn J.; van Mierlo, Lisa D.; Meiland, Franka J. M.; van Hout, Hein P. J.; de Rooij, Sophia E.

    2016-01-01

    Objectives The objective of this article was to compare the costs and cost-effectiveness of the two most prominent types of case management in the Netherlands (intensive case management and linkage models) against no access to case management (control group) for people with already diagnosed dementia and their informal caregivers. Methods The economic evaluation was conducted from a societal perspective embedded within a two year prospective, observational, controlled, cohort study with 521 informal caregivers and community-dwelling persons with dementia. Case management provided within one care organization (intensive case management model, ICMM), case management where care was provided by different care organizations within one region (Linkage model, LM), and a group with no access to case management (control) were compared. The economic evaluation related incremental costs to incremental effects regarding neuropsychiatric symptoms (NPI), psychological health of the informal caregiver (GHQ-12), and quality adjusted life years (QALY) of the person with dementia and informal caregiver. Results Inverse-propensity-score-weighted models showed no significant differences in clinical or total cost outcomes between the three groups. Informal care costs were significantly lower in the ICMM group compared to both other groups. Day center costs were significantly lower in the ICMM group compared to the control group. For all outcomes, the probability that the ICMM was cost-effective in comparison with LM and the control group was larger than 0.97 at a threshold ratio of 0 €/incremental unit of effect. Conclusion This study provides preliminary evidence that the ICMM is cost-effective compared to the control group and the LM. However, the findings should be interpreted with caution since this study was not a randomized controlled trial. PMID:27655234

  15. Complexity Management - A multiple case study analysis on control and reduction of complexity costs

    DEFF Research Database (Denmark)

    Myrodia, Anna

    of products, with features more custom-made to cover individual needs, both regarding characteristics of products and support services. This necessity leads to a considerable increase of the complexity in the company, which affects the product portfolio, production and supply chain, market segments...... product and process complexity. The possible factors for describing this correlation are identified and defined as complexity cost factors (CCFs). By identifying the CCFs this research intends to analyze the most relevant processes where the complexity and cost are directly related to the complexity...

  16. A data management system for weight control and design-to-cost

    Science.gov (United States)

    Bryant, J. C.

    1978-01-01

    The definition of the mass properties data of aircraft changed on a daily basis as do design details of the aircraft. This dynamic nature of the definition has generally encouraged those responsible for the data to update the data on a weekly or monthly basis. The by-product of these infrequent updates was the requirement of manual records to maintain daily activity. The development of WAVES changed the approach to management of mass properties data. WAVES has given the ability to update the data on a daily basis thereby eliminating the need for manual records. WAVES has demonstrated that a software product can support a data management system for engineering data.

  17. Managing Costs and Medical Information

    Science.gov (United States)

    People with cancer may face major financial challenges and need help dealing with the high costs of care. Cancer treatment can be very expensive, even when you have insurance. Learn ways to manage medical information, paperwork, bills, and other records.

  18. Reservoir management cost-cutting

    Energy Technology Data Exchange (ETDEWEB)

    Gulati, M.S.

    1996-12-31

    This article by Mohinder S. Gulati, Chief Engineer, Unocal Geothermal Operations, discusses cost cutting in geothermal reservoir management. The reservoir engineer or geoscientist can make a big difference in the economical outcome of a project by improving well performance and thus making geothermal energy more competitive in the energy marketplace. Bringing plants online in less time and proving resources to reduce the cycle time are some of the ways to reduce reservoir management costs discussed in this article.

  19. Strategic Aspects of Cost Management

    Directory of Open Access Journals (Sweden)

    Angelika I. Petrova

    2013-01-01

    Full Text Available This report is a summary of a research done on the area of Strategic Cost Management (SCM. This report includes a detailed discussion and application of Life Cycle Costing (LCC which a company can use to achieve its strategic objects in today's dynamic business environment. Hence, the main focus of this report is on LCC as mentioned

  20. Analysis of lean cost management and control in manufacturing industry%浅析制造业精益成本管控

    Institute of Scientific and Technical Information of China (English)

    赵艳文

    2016-01-01

    The present economic situation and worldwide enterprise competition, has given a new meaning of cost control, cost control goal is no longer by the direct motive of profit maximization the short-term decision but on the more breadth and depth of the strategic level. From the breadth of view, from the enterprise internal cost management, development to the supply chain cost management and control; from the depth of view, has been from the traditional cost management, development to lean cost management and control.%目前的经济现状,世界范围内的企业竞争,赋予了成本管控全新的含义,成本管控的目标不再由利润最大化这一短期性的直接动因决定,而是定位在更具广度和深度的战略层面上。从广度上看,已从企业内部的成本管理,发展到供应链成本管控;从深度上看,已从传统的成本管理,发展到精益成本管控。

  1. Managing Hidden Costs of Offshoring

    DEFF Research Database (Denmark)

    Larsen, Marcus M.; Pedersen, Torben

    2014-01-01

    This chapter investigates the concept of the ‘hidden costs’ of offshoring, i.e. unexpected offshoring costs exceeding the initially expected costs. Due to the highly undefined nature of these costs, we position our analysis towards the strategic responses of firms’ realisation of hidden costs. In......-by-doing process, where hidden costs motivate firms and their employees to search for new and better knowledge on how to successfully manage the organisation. We illustrate this thesis based on the case of the LEGO Group.......This chapter investigates the concept of the ‘hidden costs’ of offshoring, i.e. unexpected offshoring costs exceeding the initially expected costs. Due to the highly undefined nature of these costs, we position our analysis towards the strategic responses of firms’ realisation of hidden costs....... In this regard, we argue that a major response to the hidden costs of offshoring is the identification and utilisation of strategic mechanisms in the organisational design to eventually achieving system integration in a globally dispersed and disaggregated organisation. This is heavily moderated by a learning...

  2. Design, and participant enrollment, of a randomized controlled trial evaluating effectiveness and cost-effectiveness of a community-based case management intervention, for patients suffering from COPD

    DEFF Research Database (Denmark)

    Sørensen, Sabrina Storgaard; Pedersen, Kjeld Møller; Weinreich, Ulla Møller

    2015-01-01

    patients were randomized into two groups: the case-managed group and the usual-care group. Participant characteristics were obtained at baseline, and measures on effectiveness and costs were obtained through questionnaires and registries within a 12-month follow-up period. In the forthcoming analysis......Background: Case management interventions are recommended to improve quality of care and reduce costs in chronic care, but further evidence on effectiveness and cost-effectiveness is needed. The objective of this study is the reporting of the design and participant enrollment of a randomized...... controlled trial, conducted to evaluate the effectiveness and cost-effectiveness of a community-based case management model for patients suffering from chronic obstructive pulmonary disease (COPD). With a focus on support for self-care and care coordination, the intervention was hypothesized to result...

  3. Rapid and sustained cost management

    Energy Technology Data Exchange (ETDEWEB)

    Hanson, D. [Accenture, New York, NY (United States)

    2009-07-01

    Accenture helps clients develop comprehensive, process-driven strategies for rapid and sustained cost management that leverage deep insights and analytics. This approach enables companies to gain operating cost advantages by rationalizing, simplifying and automating current operating capabilities. It drives structural cost advantages by optimizing business mix, capital structure, organizational structure and geographic presence. This paper discussed how successful companies achieve high performance during times of economic turmoil. It also discussed the value of the winner's strategy in terms of rapid and sustained cost management (RSCM). It discussed how Accenture operates and its leveraged capabilities, improved efficiency, margins and cash flow while maintaining customer service levels. Building structural advantage and the Accenture difference were also discussed. It was concluded that RSCM is one vital way that Accenture can help companies achieve success. 4 figs.

  4. 建筑装饰工程造价管理与控制研究%Research on Cost Management and Control in Architectural Decoration Engineering

    Institute of Scientific and Technical Information of China (English)

    李耀亭

    2012-01-01

    Cost management in decoration engineering is a new task in construction management.Through analyzing the present situation of cost management in decoration engineering,the paper proposes some measures about cost control management from five aspects,including markets administration,design,tender,construction and project settlement.%装饰工程造价管理是建设管理面临的新课题。通过分析装饰工程造价管理的现状,从装饰工程市场管理、设计、招标、施工、结算五个方面提出装饰工程造价管理与控制的措施。

  5. Designing Cost-Competitive Technology Products through Cost Management

    NARCIS (Netherlands)

    Davila, T.; Wouters, Marc

    2004-01-01

    SYNOPSIS: As manufacturing innovations spread throughout leading organizations, product development becomes a more important source of competitive advantage. Within product development, cost management receives increasing attention. To date, cost management in new product development focuses

  6. The Forecast and Control of Engineering Project Cost Management%关于工程项目成本管理的预测和控制

    Institute of Scientific and Technical Information of China (English)

    曾振宇

    2014-01-01

    The first part of this article analyzes the eng-ineering project cost management process, and the second part discusses the specific content of engineering project manage-ment in detail, and the third part put forward the pre-control improvement measures. The author further explores the impor-tant role of engineering project cost management pre-control in the construction enterprises profit.%本文第一部分分析了工程项目成本管理过程,第二部分详细论述了工程项目管理的具体内容,第三部分提出了预控改善的措施。进一步探究工程项目成本管理的预控在施工企业实现盈利中的重要作用。

  7. Developing methods of controlling quality costs

    Directory of Open Access Journals (Sweden)

    Gorbunova A. V.

    2017-01-01

    Full Text Available The article examines issues of managing quality costs, problems of applying economic methods of quality control, implementation of progressive methods of quality costs management in enterprises with the view of improving the efficiency of their evaluation and analysis. With the aim of increasing the effectiveness of the cost management mechanism, authors introduce controlling as a tool of deviation analysis from the standpoint of the process approach. A list of processes and corresponding evaluation criteria in the quality management system of enterprises is introduced. Authors also introduce the method of controlling quality costs and propose it for the practical application, which allows them to determine useful and unnecessary costs at the existing operating plant. Implementing the proposed recommendations in the system of cost management at an enterprise will allow to improve productivity of processes operating and reduce wasted expense on the quality of the process on the basis of determining values of useful and useless costs of quality according to criteria of processes functioning in the system of quality management.

  8. 项目成本控制管理--全生命周期成本控制理论%The Project Cost Control Management--The Cost Control Theory of Full Life Cycle

    Institute of Scientific and Technical Information of China (English)

    张智尧

    2014-01-01

    有效实施项目全生命周期的成本控制管理,就是运用理论,通过对项目的决策、设计、招标、施工、竣工及后期运营维护等各个阶段的影响因素,进行长远考虑及控制,使项目的建造成本和运营维护费用两者达到最佳平衡。%The effective implementation of the total project life cycle cost control management is use the theory to carry on the long-term consideration and control through the influence factors of each stage of project decision-making, design, bid-ding, construction, completion and the late operation and maintenance and so on, in order to make best balance of project construction cost and operationmaintenance cost.

  9. Management of Logistics Activities and Costing Approaches

    Directory of Open Access Journals (Sweden)

    İlker KIYMETLİ ŞEN

    2014-06-01

    Full Text Available In recent years, enterprises are required to reconsider the management of logistics activities as a result of developments such as increasing competition, rapid technological development, and the shortening of product life cycles. As a result of globalization, costs of logistics activities have also increased depending on changes in the quality and quantity of logistics activities. According to research on logistics activities, the physical distribution costs of enterprises may reach up to 30% of sales. For this reason, the management of logistics operations and control of costs caused by these activities is a necessity. The increase in costs negatively impact on the financial performance of enterprises, cash flows, profitability and so value of the shares. The aim of this study was to describe the structure of logistics costs and logistics activities to explain the methods used in costing. For this purpose, many studies in the literature were investigated. The aim of this study was to describe the structure of logistics costs and logistics activities to explain the methods used in costing. For this purpose, many studies in the literature were investigated.

  10. Improving cost-effectiveness of hypertension management at a ...

    African Journals Online (AJOL)

    Improving cost-effectiveness of hypertension management at a community health centre. ... Log in or Register to get access to full text downloads. ... drugs on prescribing patterns, costs of drug treatment and blood pressure (BP) control. Design ...

  11. Discussion on engineering project cost control and management%论工程项目成本控制与管理

    Institute of Scientific and Technical Information of China (English)

    高元平

    2011-01-01

    With a summary on problems existing in current engineering project cost control,based on identifying cost controlling boundary division,it proposes measures of strengthening cost controlling and management,with a view to guarantee maximum building construction enterprise profits and to realize sustainable development purpose.%总结了现阶段工程项目成本控制存在的问题,在明确成本控制界限划分的基础上,提出了加强成本控制与管理的措施,以保证建筑施工企业利润最大化,实现可持续发展目标。

  12. Management control system description

    Energy Technology Data Exchange (ETDEWEB)

    Bence, P. J.

    1990-10-01

    This Management Control System (MCS) description describes the processes used to manage the cost and schedule of work performed by Westinghouse Hanford Company (Westinghouse Hanford) for the US Department of Energy, Richland Operations Office (DOE-RL), Richland, Washington. Westinghouse Hanford will maintain and use formal cost and schedule management control systems, as presented in this document, in performing work for the DOE-RL. This MCS description is a controlled document and will be modified or updated as required. This document must be approved by the DOE-RL; thereafter, any significant change will require DOE-RL concurrence. Westinghouse Hanford is the DOE-RL operations and engineering contractor at the Hanford Site. Activities associated with this contract (DE-AC06-87RL10930) include operating existing plant facilities, managing defined projects and programs, and planning future enhancements. This document is designed to comply with Section I-13 of the contract by providing a description of Westinghouse Hanford's cost and schedule control systems used in managing the above activities. 5 refs., 22 figs., 1 tab.

  13. Cost Control of Construction Project Management%浅谈建筑工程项目管理中的成本控制问题

    Institute of Scientific and Technical Information of China (English)

    常青; 陶庆

    2014-01-01

    According to the eventual situation in current markets of engineering construction in China, cost control still remains the key issue and central contents for its competitiveness. This article introduces the significance of the cost control and present situation, then it proposes the whole process of building project cost control measures, and sets up the project cost control system to control the cost management of the project.%就我国现阶段工程项目建筑市场的实际情况来看,成本控制仍然是决定其市场竞争力的关键和中心内容。本文正是基于这样的现状和实际意义,提出了对建筑工程项目全过程的成本控制的措施,并且建立了以项目经理为核心的项目成本控制体系,对项目成本控制进行管理。

  14. 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

  15. Real estate management cost control in design stage%房地产设计管理阶段的成本控制

    Institute of Scientific and Technical Information of China (English)

    张春英

    2014-01-01

    作为房地产设计管理人员,其核心价值之一就是如何有效地控制成本,通过不同的技术措施,在保证设计效果得以体现的前提下,将成本控制在合理范围内。与设计院不同的是,作为房地产管理人员,必须从项目立项到最后交房验收的各个阶段去进行不同方式的成本控制,而设计人员更应该从拿地到施工阶段进行全维度的成本控制。%As managers of real estate design, one of its core values is how to effectively control costs, through different technical measures, in order to ensure the design effect can reflect, wil cost control in the reasonable scope. Dif erent with the Design Institute, as the real estate management personnel, must from the phase of the project to the final launch acceptance stages to carry out different types of cost control, and design personnel should make ful dimension of cost control to take the stage to the stage of construction.

  16. On Construction Project Management and Cost Control%浅谈建筑工程施工项目管理及成本控制

    Institute of Scientific and Technical Information of China (English)

    王雪军; 王雪芬

    2014-01-01

    Building construction project management is an important content of the construction unit, and the effect of cost management directly affects the survival and development of the unit. At present, there are still many problems in the cost control of building construction project management. The construction units must take the necessary measures to control cost strictly and create the greatest value with the minimum cost under the premise of ensuring the quality and period of project, which will make the construction unit have a place in the fierce competition. This paper expounds the cost control of construction project from the aspects of purpose, function, principle, way of cost control of the construction project cost control. Combined with practical engineering experiences, the paper analyzes some problems in the current construction project cost control, and puts forward some corresponding countermeasures.%建筑工程施工项目管理是施工单位中的重要内容,成本管理效果直接影响着单位的生存和发展。当前,我国建筑工程施工项目管理中的成本控制仍存在很多问题,施工单位只有采取必要的措施,严格的控制成本,保证项目在保质保期的前提下以最小的成本去创造最大的价值,才能使建筑施工单位在激烈的市场竞争中取得立足之地。本文从建筑工程施工项目的成本控制的目的和作用、原则、成本控制途径几个方面浅述施工项目的成本控制。结合工程实践经验,分析了当期建筑工程施工项目成本控制存在的一些问题,并提出了一些相应的解决问题的对策。

  17. Analysis and Control of Power Grid Project Cost Management%浅谈电网工程造价管理分析及控制

    Institute of Scientific and Technical Information of China (English)

    焦新颖

    2014-01-01

    This paper studied the problems in China's power grid project cost pricing management; impact of economic, environmental and other factors on the grid project cost; control of power grid construction phase; the ways to reasonably determine and effectively control the power project cost.%文章研究了我国电网工程造价计价管理存在的问题;经济、环境等因素对电网工程造价的影响;电网工程施工阶段的控制;合理确定和有效控制电力工程造价的基本做法。

  18. Laboratory reengineering facilitates cost management.

    Science.gov (United States)

    Ellis, J E; Moser, L H

    1998-08-01

    In 1993, The Medical University of South Carolina (MUSC) in Charleston undertook a change management initiative to achieve a more cost-competitive position in its market and become a more attractive partner for a possible future affiliation with another provider organization. A key element of this change process was a reorganization of the medical center's laboratory department. Through consolidation of MUSC's separate laboratories and the introduction of a new, more efficient chemistry analyzer system, the medical center realized annual laboratory savings of approximately $1.3 million.

  19. Using business intelligence to manage supply costs.

    Science.gov (United States)

    Bunata, Ernest

    2013-08-01

    Business intelligence tools can help materials managers and managers in the operating room and procedural areas track purchasing costs more precisely and determine the root causes of cost increases. Data can be shared with physicians to increase their awareness of the cost of physician preference items. Proper use of business intelligence goes beyond price benchmarking to manage price performance over time.

  20. New approaches for identification factors of cost management

    Directory of Open Access Journals (Sweden)

    Kholkin Anatolii

    2017-01-01

    Full Text Available This article deals with determination and classification factors, that affect the costs and whose changes are result of management decisions. The modern condition of scientific researches in this field of economic science is analyzed. The classification of impact factors is made for machine building industry. Also is given new costs classification according to impact factors. New cost classification includes three classes and eighteen groups of cost. Every class and group is described. The need of this classification for purposes of cost management is defined. Also the practical significance from the use of new costs classification in management decisions and control is described

  1. Application of the malaria management model to the analysis of costs and benefits of DDT versus non-DDT malaria control.

    Directory of Open Access Journals (Sweden)

    Matteo Pedercini

    Full Text Available INTRODUCTION: DDT is considered to be the most cost-effective insecticide for combating malaria. However, it is also the most environmentally persistent and can pose risks to human health when sprayed indoors. Therefore, the use of DDT for vector control remains controversial. METHODS: In this paper we develop a computer-based simulation model to assess some of the costs and benefits of the continued use of DDT for Indoor Residual Spraying (IRS versus its rapid phase out. We apply the prototype model to the aggregated sub Saharan African region. For putting the question about the continued use of DDT for IRS versus its rapid phase out into perspective we calculate the same costs and benefits for alternative combinations of integrated vector management interventions. RESULTS: Our simulation results confirm that the current mix of integrated vector management interventions with DDT as the main insecticide is cheaper than the same mix with alternative insecticides when only direct costs are considered. However, combinations with a stronger focus on insecticide-treated bed nets and environmental management show higher levels of cost-effectiveness than interventions with a focus on IRS. Thus, this focus would also allow phasing out DDT in a cost-effective manner. Although a rapid phase out of DDT for IRS is the most expensive of the tested intervention combinations it can have important economic benefits in addition to health and environmental impacts that are difficult to assess in monetary terms. Those economic benefits captured by the model include the avoided risk of losses in agricultural exports. CONCLUSIONS: The prototype simulation model illustrates how a computer-based scenario analysis tool can inform debates on malaria control policies in general and on the continued use of DDT for IRS versus its rapid phase out in specific. Simulation models create systematic mechanisms for analyzing alternative interventions and making informed trade

  2. 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.

  3. Design, and participant enrollment, of a randomized controlled trial evaluating effectiveness and cost-effectiveness of a community-based case management intervention, for patients suffering from COPD

    Directory of Open Access Journals (Sweden)

    Sørensen SS

    2015-06-01

    Full Text Available Sabrina Storgaard Sørensen,1 Kjeld Møller Pedersen,1 Ulla Møller Weinreich,2,3 Lars Holger Ehlers,1 1Danish Center for Healthcare Improvements, Faculty of Social Sciences and Faculty of Health Sciences, Aalborg University, Aalborg East, Denmark; 2Department of Respiratory Medicine, Aalborg University Hospital, Aalborg, Denmark; 3The Clinical Institute, Aalborg University Hospital, Aalborg, Denmark Background: Case management interventions are recommended to improve quality of care and reduce costs in chronic care, but further evidence on effectiveness and cost-effectiveness is needed. The objective of this study is the reporting of the design and participant enrollment of a randomized controlled trial, conducted to evaluate the effectiveness and cost-effectiveness of a community-based case management model for patients suffering from chronic obstructive pulmonary disease (COPD. With a focus on support for self-care and care coordination, the intervention was hypothesized to result in a reduced number of COPD-related hospital admissions. Patients and methods: The design was a randomized controlled trial conducted from 2012 to 2014 with randomization and intervention at patient level. The study took place in Aalborg Municipality, a larger municipality in Denmark. A total of 150 COPD patients were randomized into two groups: the case-managed group and the usual-care group. Participant characteristics were obtained at baseline, and measures on effectiveness and costs were obtained through questionnaires and registries within a 12-month follow-up period. In the forthcoming analysis, effectiveness will be evaluated on COPD-related hospital admissions, mortality, health- related quality of life, and self-care. An economic evaluation will examine the cost-effectiveness of case management against current usual care from the perspective of the health care sector. Results: Baseline characteristics were comparable between the two groups except for the

  4. 隧道工程成本控制与财务管理分析评价%Analysis & Evaluation of Tunnel Engineering Cost Control and Financial Management

    Institute of Scientific and Technical Information of China (English)

    张发强

    2015-01-01

    隧道工程中缺少对项目工程成本和财务的控制管理,会严重影响工程进度和工程质量。合理的工程项目成本管理、详尽的成本计划和系统的财务管理对一个工程项目,乃至整个企业生存发展至关重要。本文通过理论研究,并结合工程实际,分析了成本控制和财务管理的重要性,得出全面管理是基础,程序化、制度化是保证,责、权、利结合是关键的结论;通过分析在隧道工程中成本预算超支的原因,表明只有认真规划好预算成本,才能保证整个工程项目的顺利完工;还提出提高经济效益的方法,并分析了在工程中资金的流动规律,进一步对成本控制和财务管理的重要性做了详细阐释,对以后的工程项目成本管理工作起到一定的参考作用。%In the tunnel engineering, the lack of control and management of the project cost and finance will seriously im⁃pact the progress and the quality of the project. Rational project cost management, detailed cost plan and systematic finan⁃cial management are very vital factors for the survival and development of an enterprise. Through theoretical study, com⁃bining with the actual project, the article analyzes the importance of cost control and financial management and draws the conclusion that:the overall management is the foundation, routinization and institutionalization are the guarantees, while the combination of responsibility, right and profit is the master key of cost control and financial management;by analyzing the reasons of cost budget overruns in the tunnel engineering, it concludes that nothing but careful planning of the budget cost can ensure the successful completion of the whole project;by putting forward the method of improving economic benefit and analyzing the flowing law of capital in the project, the article develops further illustration of the importance of cost control and financial management, which

  5. On the weak project construction cost management

    Institute of Scientific and Technical Information of China (English)

    高守刚; 姜婧; 李玲

    2013-01-01

    the weak cost management is the most talked about topics in the weak industry, but also the basis of the weak construction business management and focus. With the increasingly fierce market competition, weak construction enterprises, the competition among enterprises wil gradual y transition from product quality competition to price competition. To strengthen the management of the weak construction enterprises cost, cut public spending ef iciency, improve market competitiveness, wil be the main way most weak construction corporate earnings and long-term business strategy. Based on the to weak project construction cost management based on analysis of the type of project construction costs, and further proposed the weak project construction cost management measures.

  6. On the Cost Control of Project Management in Construction Engineering%论建筑工程项目管理中的成本控制

    Institute of Scientific and Technical Information of China (English)

    许永华

    2014-01-01

    Every construction enterprise is in pursuit of high efficiency and high quality, and analyzes the control of the cost of the construction project management. It not only can save the cost of building construction units but also can timely co- rrect deviation. This article has carried on the analysis to the present situation and the problem of cost of construction proj- ect management, finding out the cost control measures.%高效益、高质量是每个建筑企业所追求的,而对建筑工程项目管理中的成本进行控制分析,不仅可以节约建筑施工单位的建筑成本,也可及时纠正偏差。本文从项目管理中的成本控制角度出发,对其进行了阐述。

  7. Activity-Based Costing: A Cost Management Tool.

    Science.gov (United States)

    Turk, Frederick J.

    1993-01-01

    In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)

  8. 论施工企业项目成本管理的体系及控制%The Project Cost Management System and Control of Construction Enterprise

    Institute of Scientific and Technical Information of China (English)

    许晶晶

    2013-01-01

    In new period, with the opening of market econ-omy, enterprises in the project cost management increasingly highlight its importance, in the face of increasingly fierce competition in the cost advantage. It restricts the survival and development of enterprises in the project operation. On the b-asis of this enterprise can implement effective economic acti-veities to make the comprehensive management and control plan for the intended target or budget. This paper discusses the system and control of construction enterprise project cost ma-nagement, for reference.%  新时期,随着市场经济的开放,企业项目成本管理日渐突显其重要性,面对着成本占优的竞争日益激烈。在工程项目的运行中制约着企业的发展与生存。在此基础上企业能实现有效的经济活动从而对预定的目标或预算进行有计划的组织和控制等综合管理。本文就论施工企业项目成本管理的体系及控制作探讨,以供同行参考。

  9. Cost Control and Management Strategies in Zinc Smelters%锌冶炼企业成本控制及管理对策

    Institute of Scientific and Technical Information of China (English)

    李启民

    2014-01-01

    This paper analyzes the production processes , electrolytic zinc processing costs , raw material pricing , fees, etc in a zinc smelter of 200,000 tons capacity.Control and management strategies are proposed to solve the problems encoun-tered currently in the cost management and operation .%本文深入分析了某20万t锌冶炼企业生产工艺、电锌加工成本、原料计价、期间费用等情况,并对当前企业成本管理和经营运行中存在的问题,提出了控制及管理对策。

  10. Dynamic Management and Control of Housing Project Cost%房屋工程造价的动态管理与控制

    Institute of Scientific and Technical Information of China (English)

    许峰

    2014-01-01

    This paper researches the current status of housing project cost, proposes some specific measures from the perspective of the construction side for controlling housing project cost in construction phase, and expects to provide some help for the dynamic management in China's current chaotic housing project cost.%本文对于目前房屋工程造价的现状进行了研究,从施工方的角度提出了一些控制施工阶段房屋工程造价的具体措施,希望对我国目前混乱的房屋工程造价的动态管理与控制有所帮助。

  11. 浅议工程造价在不同阶段的管理与控制%Management and Control of Project Cost at Different Stages

    Institute of Scientific and Technical Information of China (English)

    任国民

    2015-01-01

    近年来建筑市场竞争越来越激烈,只有熟悉掌握不同阶段的工程造价管理与控制,才能在建筑市场上占有一席之地。工程项目造价的管理与控制是工程建设项目管理的重要组成部分,只有在工程建设项目全过程中采取有效措施,把工程项目建设所发生的全部费用控制在预算内,并随时进行纠偏,以保证投资估算、设计概算和竣工决算等管理目标的实现,最终达到合理使用人、材、机,以便获得最大投资效益。目前,结合中国中铁推行精细化管理制度,改变以往的粗放管理,提高项目管理水平和盈利能力,本文正是抓住了不同阶段的造价管理,分阶段地详细解读了工程造价在不同阶段的管理与控制。%In recent years, the competence in construction market is becoming more and more fierce. Only by mastering the project cost management and control at different stages, can the enterprise take a place in the construction market. Project cost management and control is an important part of engineering construction project management. Only by taking effective measures to keep the total cost of the constriction project within the budget and timely rectifying, can the goal of investment estimation, design completed budget and final accounts be achieved, and the human, machine and material can be used reasonably, thus achieving the maximum investment benefit. At present, China railway group adopts the system of fine management, changes the previous extensive management and improves project management level and profitability. This article analyzes the project cost management and control at different stages in detail.

  12. Direct costs associated with the management of progressive early onset scoliosis: estimations based on gold standard technique or with magnetically controlled growing rods.

    Science.gov (United States)

    Charroin, C; Abelin-Genevois, K; Cunin, V; Berthiller, J; Constant, H; Kohler, R; Aulagner, G; Serrier, H; Armoiry, X

    2014-09-01

    The main disadvantage of the surgical management of early onset scoliosis (EOS) using conventional growing rods is the need for iterative surgical procedures during childhood. The emergence of an innovative device using distraction-based magnetically controlled growing rods (MCGR) provides the opportunity to avoid such surgeries and therefore to improve the patient's quality of life. Despite the high cost of MCGR and considering its potential impact in reducing hospital stays, the use of MCGR could reduce medical resource consumption in a long-term view in comparison to traditional growing rod (TGR). A cost-simulation model was constructed to assess the incremental cost between the two strategies. The cost for each strategy was estimated based on probability of medical resource consumption determined from literature search as well as data from EOS patients treated in our centre. Some medical expenses were also estimated from expert interviews. The time horizon chosen was 4 years as from first surgical implantation. Costs were calculated in the perspective of the French sickness fund (using rates from year 2013) and were discounted by an annual rate of 4%. Sensitivity analyses were conducted to test model strength to various parameters. With a time horizon of 4 years, the estimated direct costs of TGR and MCGR strategies were 49,067 € and 42,752 €, respectively leading to an incremental costs of 6135 € in favour of MCGR strategy. In the first case, costs were mainly represented by hospital stays expenses (83.9%) whereas in the other the cost of MCGR contributed to 59.5% of the total amount. In the univariate sensitivity analysis, the tariffs of hospital stays, the tariffs of the MCG, and the frequency of distraction surgeries were the parameters with the most important impact on incremental cost. MCGR is a recent and promising innovation in the management of severe EOS. Besides improving the quality of life, its use in the treatment of severe EOS is likely to

  13. Project control integrating cost and schedule in construction

    CERN Document Server

    Del Pico, Wayne J

    2013-01-01

    The key to successful project control is the fusing of cost to schedule whereby the management of one helps to manage the other. Project Control: Integrating Cost and Schedule in Construction explores the reasons behind and the methodologies for proper planning, monitoring, and controlling both project costs and schedule. Filling a current void the topic of project control applied to the construction industry, it is essential reading for students and professionals alike.

  14. Management and Control of Project Cost in Different Stages%工程造价在不同阶段的管理与控制

    Institute of Scientific and Technical Information of China (English)

    刘伟

    2016-01-01

    近年来建筑市场竞争越来越激烈,只有熟悉掌握不同阶段的工程造价管理与控制,才能在建筑市场上占有一席之地。工程项目造价的管理与控制是工程建设项目管理的重要组成部分,只有在工程建设项目全过程中采取有效措施,把工程项目建设所发生的全部费用控制在预算内,并随时进行纠偏,以保证投资估算、设计概算和竣工决算等管理目标的实现,最终达到合理使用人、材、机,以便获得最大投资效益。%In recent years there is increasingly fierce competition in construction market. Only those who can master project cost man-agement and control in various stages can gain a foothold in the construction market. Engineering project cost management and control is an important part of engineering construction project management, so it important to take effective measures in the whole process of engineering construction projects to control all of the costs incurred in the construction of the project within budget, and to rectify at any time, to ensure the realization of the management goals of investment estimation, design budget and final accounts, and finally achieve the reasonable use of personnel, material and machine, in order to achieve maximum investment benefit.

  15. Guaranteed cost control for networked control systems

    Institute of Scientific and Technical Information of China (English)

    Linbo XIE; Huajing FANG; Ying ZHENG

    2004-01-01

    The guaranteed cost control problem for networked control systems (NCSs) is addressed under communication constraints and varying sampling rate. First of all, a simple information-scheduling scheme is presented to describe the scheduling approach of system signals in NCSs. Then, based on such a scheme and given sampling method, the design procedure in dynamic output feedback manner is also derived which renders the closed loop system to be asymptotically stable and guarantees an upper bound of the LQ performance cost function.

  16. Thermodynamic cost of external control

    Science.gov (United States)

    Barato, Andre C.; Seifert, Udo

    2017-07-01

    Artificial molecular machines are often driven by the periodic variation of an external parameter. This external control exerts work on the system of which a part can be extracted as output if the system runs against an applied load. Usually, the thermodynamic cost of the process that generates the external control is ignored. Here, we derive a refined second law for such small machines that include this cost, which is, for example, generated by free energy consumption of a chemical reaction that modifies the energy landscape for such a machine. In the limit of irreversible control, this refined second law becomes the standard one. Beyond this ideal limiting case, our analysis shows that due to a new entropic term unexpected regimes can occur: the control work can be smaller than the extracted work and the work required to generate the control can be smaller than this control work. Our general inequalities are illustrated by a paradigmatic three-state system.

  17. Strengthening cost control and promoting lean management%加强成本控制 推进精益管理

    Institute of Scientific and Technical Information of China (English)

    董军虹

    2012-01-01

    Integrating with domestic construction market status,the paper analyzes various problems existing in current construction enterprise project cost management,describes the causes,and puts forward corresponding improving measures,with a view to guide construction enterprises to strengthen construction cost control and to improve market competition.%结合国内建筑市场现状,针对当前施工企业项目成本管理存在的各种问题进行了分析,阐述了问题产生的原因,并提出相应的改进措施,以指导施工企业加强施工成本控制,增强市场竞争力。

  18. Analysis of Power Engineering Cost Management and Control Measures%浅谈电力工程造价管理与控制对策

    Institute of Scientific and Technical Information of China (English)

    刘婷; 凌俊斌

    2013-01-01

    近年来,国内电力企业蓬勃兴起,极大的推动了国民经济发展。但是随着电力市场趋于饱和,行业竞争日趋激烈,不仅电力工程的建设速度和规模有所下降,而且工程造价高,负担重。因此电力企业要想在电力行业站稳脚跟,必须首先立足于造价管理,降低工程造价,提高竞争力。对此,阐述了电力工程造价管理的内涵,分析了其现状,并探讨了控制电力工程造价的策略,以此促进电力企业稳健发展。%In recent years, booming domestic power companies greatly promoted the development of national economy. But with the electricity market becomes saturated, the increasingly fierce competition in the industry, not only the power engineering construction speed and scale of decline,and the project cost is high. Therefore,power companies want to gain a firm foothold in the power industry, must first be based on cost management,reduce construction costs and improve competitiveness. In this regard,this paper described the connotation of power engineering cost management, analyzed its situation and discussed electricity project cost control strategy, to promote the healthy development of electric power enterprises.

  19. Managing Hidden Costs of Offshoring

    DEFF Research Database (Denmark)

    Larsen, Marcus M.; Pedersen, Torben

    2014-01-01

    This chapter investigates the concept of the ‘hidden costs’ of offshoring, i.e. unexpected offshoring costs exceeding the initially expected costs. Due to the highly undefined nature of these costs, we position our analysis towards the strategic responses of firms’ realisation of hidden costs....... In this regard, we argue that a major response to the hidden costs of offshoring is the identification and utilisation of strategic mechanisms in the organisational design to eventually achieving system integration in a globally dispersed and disaggregated organisation. This is heavily moderated by a learning...

  20. Dynamics of control mechanisms in a cost plus percentage contract

    OpenAIRE

    Huang, Wen-Haw; Yin, Samuel Yen-Lian; Tserng, H. Ping

    2012-01-01

    While the control mechanisms of incentive contracts have been widely studied, this study attempts to determine the optimal control over a cost-plus percentage contract of a construction project. Cost-plus percentage contract shifts some risk from the contractor to client, thus offering little incentive for the contractor to control costs. The owner requires additional management over the construction project to ensure that only necessary costs are spent. The data are collected through documen...

  1. Exploring cost-effective maize integrated weed management ...

    African Journals Online (AJOL)

    Exploring cost-effective maize integrated weed management approaches under intensive farming systems. ... Log in or Register to get access to full text downloads. ... Kamuliand Iganga districts with one hand-hoe weeding (1hh) as the control.

  2. Avoidable costs of comprehensive case management.

    Science.gov (United States)

    Issel, L M; Anderson, R A

    1999-01-01

    Comprehensive case management has become an industry standard and its pervasiveness raises questions about the ubiquitous need for this service. Analyzed from the perspective of transaction cost analysis and access, we argue that in some cases comprehensive case management is an avoidable cost incurred because of system problems that limit access to otherwise eligible clients. Implications are discussed.

  3. 论服装企业成本控制管理模式%Theory of clothing enterprise cost control management model

    Institute of Scientific and Technical Information of China (English)

    周国民

    2015-01-01

    Modern clothing enterprise profit space more and more small, the market competition is becoming more and more fierce, in order to be able to get a strong competitive advantage, obtain the biggest profit, to promote the development of the clothing enterprises. This paper mainly introduces the important significance to strengthen the management of clothing enterprises cost control, and in view of the current clothing enterprise cost control of the main problems existing in the management work puts forward some perfect measures.%现代服装企业的获利空间越来越小,市场竞争也越来越激烈,为了能够争取强有力的竞争优势,获取最大的利益,促进服装企业的良好发展,主要介绍了加强服装企业成本控制管理的重要意义,并且针对当前服装企业成本控制管理工作中存在的主要问题提出了几点对策。

  4. 论财务管理与成本控制目标的实现%On the Financial Management and Cost Control Goals

    Institute of Scientific and Technical Information of China (English)

    刘远建

    2012-01-01

    随着我国经济体制改革的不断深入,公司管理以财务管理为核心,已成为企业家和经济界人士的共识。之所以说财务管理是公司管理的核心,因为它是通过价值形态对公司资金运作的一项综合性的管理,渗透和贯穿于公司一切经济活动之中。因此,加强财务管理是公司可持续发展的一个关键环节。从成本控制入手,把财务管理目标推向一个新高度,这是公司目前财务管理中的一项重要工作任务。%With the continuous deepening of China economic reform, the company management to financial management as the core, has become entrepreneurs and economic circles of consensus. The reason why we say that financial management is the man- agement of the core is be cause it is the form of value to the company through a comprehensive capital campaign management, infiltration and run through all economic activities in the company. Therefore, strengthening the financial management of the com- pany as a key to sustainable development. We should start with the financial management of cost control objectives into a new phase, which is currently an important financial management objectives.

  5. 对公路工程项目成本管理与控制的几点看法%On cost management and controlling of road projects

    Institute of Scientific and Technical Information of China (English)

    孙忠明

    2009-01-01

    Aiming at the present losing situation of highway project, the paper states the forecasting, controlling, accunting and analysis of highway project, it points out that only make the cost management and controlling during the whole constructional process that economic bene-fits could be improved effectively.%针对目前公路项目多属亏损的现状,就公路工程项目成本费用的预测、控制、核算、分析等作了论述,指出只有在工程项目全过程中进行成本管理与控制,才能更好地提高经济效益.

  6. Disease management. A global cost-containing initiative?

    Science.gov (United States)

    Bloor, K; Maynard, A

    2000-06-01

    Disease management has been marketed by healthcare industry providers as a way of improving resource allocation in healthcare and containing costs. However, to achieve improved efficiency in healthcare requires the guidelines and protocols in the disease management process to be based on sound evidence of effectiveness and cost effectiveness. This has not always been the case. The approach itself has an inadequate evidence base in terms of randomised controlled trials, other rigorous methods of evaluation and the results of economic evaluation. Disease management can be viewed as an attempt by pharmaceutical companies to undertake forward vertical integration into other parts of the healthcare process. This could reduce uncertainty for purchasers and reduce transaction costs, thereby potentially facilitating both healthcare expenditure control and efficiency. However, such cost savings may be outweighed by a concentration of power in disease management (pharmaceutical) companies, and the exploitation of such power to inflate expenditure and misallocate resources. Disease management must be appraised with care.

  7. ABC model and the management of costs

    Directory of Open Access Journals (Sweden)

    Pravdić Predrag

    2016-01-01

    Full Text Available When a company has multiple objectives at the same time, they all must be considered and balanced when making any business decisions. Linking the markets, capital and resources so as to thus ensure the highest yield is, In fact, the search for competitive advantage as a basic condition for survival in a market economy. In highly detailed systems based on the management of costs or ABC (activity based costing systems, the cost of activities often result in erroneous evaluation of aggregate costs of the action. Improvements in information technology and monitoring decrease of technology costs enabled the ABC system to become a feasible system calculating costs in many organizations.

  8. 战略成本驱动因素的管控研究%Research on the Management and Control of Strategic Cost Drivers

    Institute of Scientific and Technical Information of China (English)

    傅元略

    2015-01-01

    Could Chinese enterprises keep the competitive advantage of low-cost? This is a complex issue. Firstly, based on this issue, this paper creates a“resource consumption-cost advantages” chart to identify the strategic cost drivers in Strategic Cost Management and Control (SC-M&C). Secondly, it combines five strategic cost drivers, objective setting, internal report with optimization of resources allocation, person responsible incentive and strategic cost advantage recreation to establish an innovative theoretical framework for SC-M&C. Thirdly, based on this framework, it establishes a mathematical model of SC-M&C to solve the integration issue of optimal strategic cost drivers tactics implementation, goal achievement of SC-M&C mechanism and person responsible incentive. Finally, employing the mathematical model, it theoretically solves the issue of consistency between the SC-M&C objective for person responsible and the goal of strategic cost advantages recreation.%我国企业能否继续保持低成本的竞争优势?这是一个复杂的热点问题。首先,本文围绕这一问题,创立了“资源耗用—成本优势提升”辨识方法来分析战略成本驱动因素。其次,将五项战略成本驱动因素、目标设定、内部报告与资源配置优化、责任人激励优化、再创战略成本优势相融合,建立了战略成本管控的创新理论框架。再次,以此理论框架为基础建立成本管控数学模型,旨在解决最优五项战略成本驱动因素策略的执行、战略成本管控机制目标的实现和责任人激励融合的难题。最后,借助已建立的数学模型从理论上探讨了责任人的战略成本管控目标和再创战略成本优势的一致性的问题。

  9. Cost-effectiveness of Intensive Blood Pressure Management

    DEFF Research Database (Denmark)

    Richman, Ilana B; Fairley, Michael; Jørgensen, Mads Emil

    2016-01-01

    . Objective: To evaluate the incremental cost-effectiveness of intensive blood pressure management compared with standard management. Design, Setting, and Participants: This cost-effectiveness analysis conducted from September 2015 to August 2016 used a Markov cohort model to estimate cost-effectiveness...... of intensive blood pressure management among 68-year-old high-risk adults with hypertension but not diabetes. We used the Systolic Blood Pressure Intervention Trial (SPRINT) to estimate treatment effects and adverse event rates. We used Centers for Disease Control and Prevention Life Tables to project age....... Interventions: Treatment of hypertension to a systolic blood pressure goal of 120 mm Hg (intensive management) or 140 mm Hg (standard management). Main Outcomes and Measures: Lifetime costs and quality-adjusted life-years (QALYs), discounted at 3% annually. Results: Standard management yielded 9.6 QALYs...

  10. The cost-effectiveness of a new disease management model for frail elderly living in homes for the elderly, design of a cluster randomized controlled clinical trial

    Directory of Open Access Journals (Sweden)

    Ribbe Miel W

    2008-07-01

    Full Text Available Abstract Background The objective of this article is to describe the design of a study to evaluate the clinical and economic effects of a Disease Management model on functional health, quality of care and quality of life of persons living in homes for the elderly. Methods This study concerns a cluster randomized controlled clinical trial among five intervention homes and five usual care homes in the North-West of the Netherlands with a total of over 500 residents. All persons who are not terminally ill, are able to be interviewed and sign informed consent are included. For cognitively impaired persons family proxies will be approached to provide outcome information. The Disease Management Model consists of several elements: (1 Trained staff carries out a multidimensional assessment of the patients functional health and care needs with the interRAI Long Term Care Facilities instrument (LTCF. Computerization of the LTCF produces immediate identification of problem areas and thereby guides individualized care planning. (2 The assessment outcomes are discussed in a Multidisciplinary Meeting (MM with the nurse, primary care physician, nursing home physician and Psychotherapist and if necessary other members of the care team. The MM presents individualized care plans to manage or treat modifiable disabilities and risk factors. (3 Consultation by an nursing home physician and psychotherapist is offered to the frailest residents at risk for nursing home admission (according to the interRAI LTCF. Outcome measures are Quality of Care indicators (LTCF based, Quality Adjusted Life Years (Euroqol, Functional health (SF12, COOP-WONCA, Disability (GARS, Patients care satisfaction (QUOTE, hospital and nursing home days and mortality, health care utilization and costs. Discussion This design is unique because no earlier studies were performed to evaluate the effects and costs of this Disease Management Model for disabled persons in homes for the elderly on

  11. The cost-effectiveness of a new disease management model for frail elderly living in homes for the elderly, design of a cluster randomized controlled clinical trial.

    Science.gov (United States)

    Boorsma, Marijke; van Hout, Hein P J; Frijters, Dinnus H; Ribbe, Miel W; Nijpels, Giel

    2008-07-07

    The objective of this article is to describe the design of a study to evaluate the clinical and economic effects of a Disease Management model on functional health, quality of care and quality of life of persons living in homes for the elderly. This study concerns a cluster randomized controlled clinical trial among five intervention homes and five usual care homes in the North-West of the Netherlands with a total of over 500 residents. All persons who are not terminally ill, are able to be interviewed and sign informed consent are included. For cognitively impaired persons family proxies will be approached to provide outcome information. The Disease Management Model consists of several elements: (1) Trained staff carries out a multidimensional assessment of the patients functional health and care needs with the interRAI Long Term Care Facilities instrument (LTCF). Computerization of the LTCF produces immediate identification of problem areas and thereby guides individualized care planning. (2) The assessment outcomes are discussed in a Multidisciplinary Meeting (MM) with the nurse, primary care physician, nursing home physician and Psychotherapist and if necessary other members of the care team. The MM presents individualized care plans to manage or treat modifiable disabilities and risk factors. (3) Consultation by an nursing home physician and psychotherapist is offered to the frailest residents at risk for nursing home admission (according to the interRAI LTCF). Outcome measures are Quality of Care indicators (LTCF based), Quality Adjusted Life Years (Euroqol), Functional health (SF12, COOP-WONCA), Disability (GARS), Patients care satisfaction (QUOTE), hospital and nursing home days and mortality, health care utilization and costs. This design is unique because no earlier studies were performed to evaluate the effects and costs of this Disease Management Model for disabled persons in homes for the elderly on functional health and quality of care. TRAIL

  12. 浅谈水利水电工程施工成本控制与管理%Water conservancy and hydropower proj ect construction cost control and management

    Institute of Scientific and Technical Information of China (English)

    刘益惠

    2014-01-01

    Water conservancy and hydropower proj ect construction costs are generally divided into two parts:construction cost (including its direct costs,other direct costs and field expenses)and management expenses (specifically including enterprise manageG ment fees,finance charges and other costs),cost estimates of engineering construction cost control is an important step.%水利水电工程的建筑成本一般可分两部分:施工成本(具体包括直接费、其他直接费和现场经费)和经营管理费用(具体包括企业管理费、财务费和其他费用),施工成本预算是工程造价控制的重要步骤。

  13. 建设工程施工中工期—质量—费用控制管理%Management Control of Time, Quality and Cost in Construction Project

    Institute of Scientific and Technical Information of China (English)

    刘新亮; 刘超

    2013-01-01

    综合控制进度、质量、费用是工程施工管理的基本目标,兼顾三者要求,探讨了工程施工中的控制措施.%Integrating control of time, cost and quality is main aspect in construction project management. Taking time, cost and quality into account simultaneously, this paper discussed mesures in construction management.

  14. Cost and Management Accounting Practices: A Survey of Manufacturing Companies

    Directory of Open Access Journals (Sweden)

    Ali UYAR

    2010-11-01

    Full Text Available The purpose of this study is to explore cost and management accounting practices utilized by manufacturing companies operating in Istanbul, Turkey. The sample of the study consists of 61 companies, containing both small and medium-sized enterprises, and large companies. The data collection methodology of the study is questionnaire survey. The content of the questionnaire survey is based on several previous studies. The major findings of the study are as follows: the most widely used product costing method is job costing; the complexity in production poses as the highest ranking difficulty in product costing; the most widely used three overhead allocation bases are prime costs, units produced, and direct labor cost; pricing decisions is the most important area where costing information is used; overall mean of the ratio of overhead to total cost is 34.48 percent for all industries; and the most important three management accounting practices are budgeting, planning and control, and cost-volume-profit analysis. Furthermore, decreasing profitability, increasing costs and competition, and economic crises are the factors, which increase the perceived importance of cost accounting. The findings indicate that companies perceive traditional management accounting tools still important. However, new management accounting practices such as strategic planning, and transfer pricing are perceived less important than traditional ones. Therefore, companies need to improve themselves in this aspect.

  15. 浅析施工项目管理与成本控制%Analysis of Construction Project Management and Cost Control

    Institute of Scientific and Technical Information of China (English)

    段兵炼

    2011-01-01

    Building construction must possess the necessary technical conditions and technical equipment which rely on enterpriae's technology strength and the level of organization and management for technical work. The quality of construction management work largely determines the operational efficiency, reputation and even business survival issues. Strengthening project management and cost control has great practical significance to improve the competitiveness and economic benefits of enterprises.%建筑工程施工必须具备一定的技术条件和技术装备,而这些技术条件和技术装备需要企业的技术力量和技术工作组织管理水平来支撑和实施.施工管理工作的好坏,很大程度上决定了企业的经营效益、企业信誉乃至企业存亡的问题.加强项目管理及成本控制,对提高企业的竞争力和经济效益具有重大的现实意义.

  16. Management costs: history of accounting category development

    OpenAIRE

    Сисюк, С. В.; Мельник, Н. Г.

    2015-01-01

    The article elucidates the historical development of approaches towards the definition of general overhead costs that meet modern interpretation of the term “management costs”.  Authors’ approaches to their classification and allocation have been researched

  17. Air Traffic Management Cost Assessment Tool Project

    Data.gov (United States)

    National Aeronautics and Space Administration — The Robust Analytics air traffic management cost assessment tool provides the comprehensive capability to analyze the impacts of NASA Airspace Systems Program (ASP)...

  18. Cost-Effective Stress Management Training.

    Science.gov (United States)

    Shea, Gordon F.

    1980-01-01

    Stress management training can be a cost effective way to improve productivity and job performance. Among many relaxation techniques, the most effective in terms of teachability, participant motivation, and profitability are self-hypnosis, progressive relaxation, and transcendental meditation. (SK)

  19. Cost Information Requirements for Managing Aircraft Rework.

    Science.gov (United States)

    1985-12-01

    weekly or monthly trend and special information to middle managers about costs. Another issue is accuracy. Research indicates that some error is...useful cost information for NARF managers is trend and special information . The ability of DMDS to provide precisely these types of information will be...of specific trends and will provide some specific or special . information . The UNSCHEDULED REPAIR ACTIONS REPORT shows, by bureau number, the five

  20. Estimating management costs of protected areas

    DEFF Research Database (Denmark)

    Green, Jonathan M.H.; Burgess, Neil David; Green, Rhys E.

    2012-01-01

    in actual spend and over 40% of variation in necessary spend. Population pressure is a variable that has not been used to model protected area management costs before, yet proved to be considerably better at predicting both actual and necessary spend than other measures of anthropogenic pressure. We use our...... results to estimate necessary spend at a 9 km2 resolution across the EAM and highlight those areas where the management costs of effective management are predicted to be high. This information can be used by conservation planners in the region and can be estimated for future scenarios of population growth......Despite chronic underfunding for conservation and the recognition that funds must be invested wisely, few studies have analysed the direct costs of managing protected areas at the spatial scales needed to inform local site management. Using a questionnaire survey we collected data from protected...

  1. Effectiveness and cost-effectiveness of a group-based pain self-management intervention for patients undergoing total hip replacement: feasibility study for a randomized controlled trial.

    Science.gov (United States)

    Wylde, Vikki; Marques, Elsa; Artz, Neil; Blom, Ashley; Gooberman-Hill, Rachael

    2014-05-20

    Total hip replacement (THR) is a common elective surgical procedure and can be effective for reducing chronic pain. However, waiting times can be considerable. A pain self-management intervention may provide patients with skills to more effectively manage their pain and its impact during their wait for surgery. This study aimed to evaluate the feasibility of conducting a randomized controlled trial to assess the effectiveness and cost-effectiveness of a group-based pain self-management course for patients undergoing THR. Patients listed for a THR at one orthopedic center were posted a study invitation pack. Participants were randomized to attend a pain self-management course plus standard care or standard care only. The lay-led course was delivered by Arthritis Care and consisted of two half-day sessions prior to surgery and one full-day session after surgery. Participants provided outcome and resource-use data using a diary and postal questionnaires prior to surgery and one month, three months and six months after surgery. Brief telephone interviews were conducted with non-participants to explore barriers to participation. Invitations were sent to 385 eligible patients and 88 patients (23%) consented to participate. Interviews with 57 non-participants revealed the most common reasons for non-participation were views about the course and transport difficulties. Of the 43 patients randomized to the intervention group, 28 attended the pre-operative pain self-management sessions and 11 attended the post-operative sessions. Participant satisfaction with the course was high, and feedback highlighted that patients enjoyed the group format. Retention of participants was acceptable (83% of recruited patients completed follow-up) and questionnaire return rates were high (72% to 93%), with the exception of the pre-operative resource-use diary (35% return rate). Resource-use completion rates allowed for an economic evaluation from the health and social care payer perspective

  2. 房屋安装工程项目的造价管理与控制解析%Analysis of Cost Management and Control of Building Installation Project

    Institute of Scientific and Technical Information of China (English)

    冯述祥

    2014-01-01

    在建筑施工过程中,造价管理是一项十分重要的管理工作,造价管理应该贯穿整个工程始终,这样才能对工程的造价进行很好的控制。以下是针对房屋安装工程中的造价管理与控制问题展开论述。%The cost management is an important work in the process of construction. The cost management should be thr-oughout the course of the whole project. Only in this way the project cost can be control ed wel . The paper is aimed at cost management and control of building instal ation project as fo-l owing.

  3. Vital truths about managing your costs.

    Science.gov (United States)

    Ames, B C; Hlavacek, J D

    1990-01-01

    Four truths apply to every business situation: 1. It is essential to be a lower cost supplier. 2. To stay competitive, inflation-adjusted costs of producing and supplying products and services must trend downward. 3. The true cost and profit pictures for each product/market segment must always be known, and traditional accounting practices must not obscure them. 4. A business must concentrate as much on cash flow and balance-sheet strengths as it does on profits. In order to ascertain exactly what your costs are, you must carefully isolate and assign various costs to specific products, accounts, or markets. Managers often do this badly, working on the basis of "average" costs. This ignores important differences among products and the fact that different products, different markets, and different customers incur different overhead costs. Most manufacturing companies' most important expense categories are R&D, sales, and general and administrative costs, but surprisingly, they generally don't get the attention they should. Neither do two crucial ratios-gross margin and the percent of assets employed per dollar of sales. Gross margins should usually not be less than 40%, and for most manufacturing companies, assets should not be over 60% of annual sales. Wrong deviation from these ratios will undermine profit targets. Once your costs are known and clearly assigned to product lines, markets, and key customers, they should be widely shared in the organization so that everyone will feel committed to cost management and know when deviations occur.

  4. Control Strategy Tool (CoST)

    Data.gov (United States)

    U.S. Environmental Protection Agency — The EPA Control Strategy Tool (CoST) is a software tool for projecting potential future control scenarios, their effects on emissions and estimated costs. This tool...

  5. 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.

  6. The Establishment and Cost Control of the Lease Management System%租机管理系统的建立与成本控制

    Institute of Scientific and Technical Information of China (English)

    陈璐

    2015-01-01

    In order to ensure the quality of the operation, all airlines are in constantly update and optimize the fleet, and aircraft leasing is expanding fleet of one of the basic means, not only to ease the fleet expansion required financial pressure, reached through financial financing to achieve the purpose of, also slow down the aging aircraft disposal when facing the impairment of assets and disposal costs are too high pressure. To establish a set of complete machine rental management system, from the airline for aircraft leasing management, maintenance, value assessment, rent introduce machine etc. to provide accurate data support to better control the aircraft maintenance cost.%为了保证运营质量,各国航空公司都在不断地更新和优化机队,而飞机租赁是扩充机队的基本手段之一,不仅缓解了机队扩充所需资金压力,达到了通过融物实现融资的目的,还减缓了处置老龄飞机时面临的资产减值、处置成本过高等压力.建立一套完整的租机管理系统,有助于航空公司为租赁飞机的管理、机务维修、价值评估、租机引进等提供准确的数据支持,从而更好地控制飞机机务成本.

  7. Can we control health care costs?

    Science.gov (United States)

    Herzlinger, R

    1978-01-01

    The health care system will never go bankrupt, the author of this article asserts. But the expense of maintaining it is putting such a strain on our resources that bankruptcy sometimes seems not so far off. The controls and devices we use, like certificate-of-need requirements and health management organizations, obviously have not slowed the rise in costs. We need to focus our attention on three elements in the picture that can do the most about curbing expenditures: the health care administrator, the physician, and the business organization (the labor union as well as the corporation). The author offers suggestions for action from these quarters.

  8. Randomised controlled trial of the clinical and cost effectiveness of a specialist team for managing refractory unipolar depressive disorder

    Directory of Open Access Journals (Sweden)

    Fox Richard

    2010-11-01

    Full Text Available Abstract Background Around 40 per cent of patients with unipolar depressive disorder who are treated in secondary care mental health services do not respond to first or second line treatments for depression. Such patients have 20 times the suicide rate of the general population and treatment response becomes harder to achieve and sustain the longer they remain depressed. Despite this there are no randomised controlled trials of community based service delivery interventions delivering both algorithm based pharmacotherapy and psychotherapy for patients with chronic depressive disorder in secondary care mental health services who remain moderately or severely depressed after six months treatment. Without such trials evidence based guidelines on services for such patients cannot be derived. Methods/design Single blind individually randomised controlled trial of a specialist depression disorder team (psychiatrist and psychotherapist jointly assessing and providing algorithm based drug and psychological treatment versus usual secondary care treatment. We will recruit 174 patients with unipolar depressive disorder in secondary mental health services with a Hamilton Depression Rating Scale (HDRS score ≥ 16 and global assessment of function (GAF ≤ 60 after ≥ 6 months treatment. The primary outcome measures will be the HDRS and GAF supplemented by economic analysis incuding the EQ5 D and analysis of barriers to care, implementation and the process of care. Audits to benchmark both treatment arms against national standards of care will aid the interpretation of the results of the study. Discussion This trial will be the first to assess the effectiveness and implementation of a community based specialist depression disorder team. The study has been specially designed as part of the CLAHRC Nottinghamshire, Derbyshire and Lincolnshire joint collaboration between university, health and social care organisations to provide information of direct relevance

  9. A cluster randomised controlled trial of the clinical and cost-effectiveness of a 'whole systems' model of self-management support for the management of long- term conditions in primary care: trial protocol

    Directory of Open Access Journals (Sweden)

    Bower Peter

    2012-01-01

    Full Text Available Abstract Background Patients with long-term conditions are increasingly the focus of quality improvement activities in health services to reduce the impact of these conditions on quality of life and to reduce the burden on care utilisation. There is significant interest in the potential for self-management support to improve health and reduce utilisation in these patient populations, but little consensus concerning the optimal model that would best provide such support. We describe the implementation and evaluation of self-management support through an evidence-based 'whole systems' model involving patient support, training for primary care teams, and service re-organisation, all integrated into routine delivery within primary care. Methods The evaluation involves a large-scale, multi-site study of the implementation, effectiveness, and cost-effectiveness of this model of self-management support using a cluster randomised controlled trial in patients with three long-term conditions of diabetes, chronic obstructive pulmonary disease (COPD, and irritable bowel syndrome (IBS. The outcome measures include healthcare utilisation and quality of life. We describe the methods of the cluster randomised trial. Discussion If the 'whole systems' model proves effective and cost-effective, it will provide decision-makers with a model for the delivery of self-management support for populations with long-term conditions that can be implemented widely to maximise 'reach' across the wider patient population. Trial registration number ISRCTN: ISRCTN90940049

  10. Increasing fisheries management options with a flexible cost function

    DEFF Research Database (Denmark)

    Marchal, P.; Horwood, J.

    1998-01-01

    This study proposes a dynamic control of fisheries by fishing effort, calculated so as to optimize a novel cost function, over a long period of management, based upon an example of the exploitation of the Celtic Sea cod. This cost function is a flexible weighed compromise between: (i) minimizing......) is zero, the optimization of the cost function usually results in a non- linear divergent control, which is an artefact related to the choice of the length of the management period. (C) 1998 International Council for the Exploration of the Sea....... of fishing effort towards the agreed long-term target, a decrease in short-term yields, and an increase in long-term yields. When the weight attached to (iii) is non-zero, the optimization of the cost function provides a non-oscillatory, convergent, and near-linear control. When the weight attached to (iii...

  11. Effective control of engineering cost measures

    Institute of Scientific and Technical Information of China (English)

    郑虹; 戚悦

    2013-01-01

    the civil engineering cost function mainly lies in the calculation of the required for the construction cost to the sum of al. Civil engineering cost throughout the project, the efective use of human, financial weakness, can beter benefit our investment, so the control of civil engineering cost measures is very necessary.

  12. Cost Management of Motor Manufacturing Industry

    Institute of Scientific and Technical Information of China (English)

    Liu Chunyan

    2013-01-01

    Through the study on the way to reduce the cost of motor manufacturing industry, this paper ful y infiltrates the definition of cost into al aspects of enterprise production and operation. That is to say, only comprehensive, ful-staf and ful-proces cost control can greatly enhance enterprise competitivenes initiative at the time of enhancing the competitiveness of enterprise products in the market.

  13. Improving Life-Cycle Cost Management of Spacecraft Missions

    Science.gov (United States)

    Clardy, Dennon

    2010-01-01

    This presentation will explore the results of a recent NASA Life-Cycle Cost study and how project managers can use the findings and recommendations to improve planning and coordination early in the formulation cycle and avoid common pitfalls resulting in cost overruns. The typical NASA space science mission will exceed both the initial estimated and the confirmed life-cycle costs by the end of the mission. In a fixed-budget environment, these overruns translate to delays in starting or launching future missions, or in the worst case can lead to cancelled missions. Some of these overruns are due to issues outside the control of the project; others are due to the unpredictable problems (unknown unknowns) that can affect any development project. However, a recent study of life-cycle cost growth by the Discovery and New Frontiers Program Office identified a number of areas that are within the scope of project management to address. The study also found that the majority of the underlying causes for cost overruns are embedded in the project approach during the formulation and early design phases, but the actual impacts typically are not experienced until late in the project life cycle. Thus, project management focus in key areas such as integrated schedule development, management structure and contractor communications processes, heritage and technology assumptions, and operations planning, can be used to validate initial cost assumptions and set in place management processes to avoid the common pitfalls resulting in cost overruns.

  14. [Cost analysis of patient blood management].

    Science.gov (United States)

    Kleinerüschkamp, A G; Zacharowski, K; Ettwein, C; Müller, M M; Geisen, C; Weber, C F; Meybohm, P

    2016-06-01

    Patient blood management (PBM) is a multidisciplinary approach focusing on the diagnosis and treatment of preoperative anaemia, the minimisation of blood loss, and the optimisation of the patient-specific anaemia reserve to improve clinical outcomes. Economic aspects of PBM have not yet been sufficiently analysed. The aim of this study is to analyse the costs associated with the clinical principles of PBM and the project costs associated with the implementation of a PBM program from an institutional perspective. Patient-related costs of materials and services were analysed at the University Hospital Frankfurt for 2013. Personnel costs of all major processes were quantified based on the time required to perform each step. Furthermore, general project costs of the implementation phase were determined. Direct costs of transfusing a single unit of red blood cells can be calculated to a minimum of €147.43. PBM-associated costs varied depending on individual patient requirements. The following costs per patient were calculated: diagnosis of preoperative anaemia €48.69-123.88; treatment of preoperative anaemia (including iron-deficiency anaemia and megaloblastic anaemia) €12.61-127.99; minimising perioperative blood loss (including point-of-care diagnostics, coagulation management and cell salvage) €3.39-1,901.81; and costs associated with the optimisation of the tolerance to anaemia (including patient monitoring and volume therapy) €28.62. General project costs associated with the implementation of PBM were €24,998.24. PBM combines various alternatives to the transfusion of red blood cells and improves clinical outcome. Costs of PBM vary from institution to institution and depend on the extent to which different aspects of PBM have been implemented. The quantification of costs associated with PBM is essential in order to assess the economic impact of PBM, and thereby, to efficiently re-allocate health care resources. Costs were determined at a single

  15. 大型土建工程管理中成本控制增益均衡模型%The Cost Control Gain Equilibrium Model of The Large Civil Engineering Management

    Institute of Scientific and Technical Information of China (English)

    胡晓娟

    2015-01-01

    The increased cost of construction. For this, put forward a large civil engineering management cost control gain equilibrium model, using the data from the civil engineering construction of construction cost estimates, cost control gain balance model is established, through the forecast data and actual cost error gain balance calculation, the process of the project cost control for minimum error value. The simulation experiment indicates that the gain equalization algorithm can effectively improve the efficiency of soil construction cost management, reduce the error of cost management at the same time, with the most effective the most reasonable method, to budget, cost effective for the management of civil engineering to provide better protection.%提出大型土建工程管理中成本控制增益均衡模型,利用土建工程相关施工数据,对施工建设做成本预估,建立成本控制增益均衡模型,通过预估数据与实际成本误差进行增益均衡计算,使工程成本控制得到最小误差值的过程.仿真试验表明,这种增益均衡算法更能有效的提高土建工成本管理的效率,同时降低成本管理的误差,以最有效最合理的方法,对成本进行预算,有效的为土建工程的管理提供更好的保障.

  16. Cost-effectiveness of preventive case management for parents with a mental illness: A randomized controlled trial from three economic perspectives

    NARCIS (Netherlands)

    Wansink, H.J.; Drost, R.M.W.A.; Paulus, A.T.G.; Ruwaard, D.; Hosman, C.M.H.; Janssens, J.M.A.M.; Evers, S.M.A.A.

    2016-01-01

    Background: The children of parents with a mental illness (COPMI) are at increased risk for developing costly psychiatric disorders because of multiple risk factors which threaten parenting quality and thereby child development. Preventive basic care management (PBCM) is an intervention aimed at

  17. Estimating management costs of protected areas

    DEFF Research Database (Denmark)

    Green, Jonathan M.H.; Burgess, Neil David; Green, Rhys E.

    2012-01-01

    area managers in the Eastern Arc Mountains (EAMs) of Tanzania to establish how much is currently spent on reserve management and how much is required to meet conservation objectives. We use an information theoretic approach to model spatial variation in these costs using a range of plausible, spatially......Despite chronic underfunding for conservation and the recognition that funds must be invested wisely, few studies have analysed the direct costs of managing protected areas at the spatial scales needed to inform local site management. Using a questionnaire survey we collected data from protected...... explicit predictor variables, including a novel measure of anthropogenic pressure that measures the human pressure that accrues to any point in the landscape by taking into account all people in the landscape, inversely weighted by their distance to that point. Our models explain over 75% of variation...

  18. Waste Management Facilities Cost Information Report

    Energy Technology Data Exchange (ETDEWEB)

    Feizollahi, F.; Shropshire, D.

    1992-10-01

    The Waste Management Facility Cost Information (WMFCI) Report, commissioned by the US Department of Energy (DOE), develops planning life-cycle cost (PLCC) estimates for treatment, storage, and disposal facilities. This report contains PLCC estimates versus capacity for 26 different facility cost modules. A procedure to guide DOE and its contractor personnel in the use of estimating data is also provided. Estimates in the report apply to five distinctive waste streams: low-level waste, low-level mixed waste, alpha contaminated low-level waste, alpha contaminated low-level mixed waste, and transuranic waste. The report addresses five different treatment types: incineration, metal/melting and recovery, shredder/compaction, solidification, and vitrification. Data in this report allows the user to develop PLCC estimates for various waste management options.

  19. Waste Management Facilities Cost Information Report

    Energy Technology Data Exchange (ETDEWEB)

    Feizollahi, F.; Shropshire, D.

    1992-10-01

    The Waste Management Facility Cost Information (WMFCI) Report, commissioned by the US Department of Energy (DOE), develops planning life-cycle cost (PLCC) estimates for treatment, storage, and disposal facilities. This report contains PLCC estimates versus capacity for 26 different facility cost modules. A procedure to guide DOE and its contractor personnel in the use of estimating data is also provided. Estimates in the report apply to five distinctive waste streams: low-level waste, low-level mixed waste, alpha contaminated low-level waste, alpha contaminated low-level mixed waste, and transuranic waste. The report addresses five different treatment types: incineration, metal/melting and recovery, shredder/compaction, solidification, and vitrification. Data in this report allows the user to develop PLCC estimates for various waste management options.

  20. Cost-Effectiveness Evaluation of a Novel Integrated Bite Case Management Program for the Control of Human Rabies, Haiti 2014-2015.

    Science.gov (United States)

    Undurraga, Eduardo A; Meltzer, Martin I; Tran, Cuc H; Atkins, Charisma Y; Etheart, Melissa D; Millien, Max F; Adrien, Paul; Wallace, Ryan M

    2017-06-01

    AbstractHaiti has the highest burden of rabies in the Western hemisphere, with 130 estimated annual deaths. We present the cost-effectiveness evaluation of an integrated bite case management program combining community bite investigations and passive animal rabies surveillance, using a governmental perspective. The Haiti Animal Rabies Surveillance Program (HARSP) was first implemented in three communes of the West Department, Haiti. Our evaluation encompassed all individuals exposed to rabies in the study area (N = 2,289) in 2014-2015. Costs (2014 U.S. dollars) included diagnostic laboratory development, training of surveillance officers, operational costs, and postexposure prophylaxis (PEP). We used estimated deaths averted and years of life gained (YLG) from prevented rabies as health outcomes. HARSP had higher overall costs (range: $39,568-$80,290) than the no-bite-case-management (NBCM) scenario ($15,988-$26,976), partly from an increased number of bite victims receiving PEP. But HARSP had better health outcomes than NBCM, with estimated 11 additional annual averted deaths in 2014 and nine in 2015, and 654 additional YLG in 2014 and 535 in 2015. Overall, HARSP was more cost-effective (US$ per death averted) than NBCM (2014, HARSP: $2,891-$4,735, NBCM: $5,980-$8,453; 2015, HARSP: $3,534-$7,171, NBCM: $7,298-$12,284). HARSP offers an effective human rabies prevention solution for countries transitioning from reactive to preventive strategies, such as comprehensive dog vaccination.

  1. NCHEMS Costing and Data Management System and the Purdue University Cost Study: A Comparison of Narrowly Defined Direct Costs.

    Science.gov (United States)

    Eikenberry, F. L.; Gleason, W. M.

    One critical aspect of costing system methodologies is examined: the effects of average costing by course level on program unit cost. The direct costing methodologies used in two costing systems are compared. One is the internally developed Purdue University Cost Study; the other, the NCHEMS Costing and Data Management System. The comparison…

  2. Improvement of Logistics Management Capacity of Retail Enterprises Based on Cost Control%基于成本控制的零售企业物流管理能力提升

    Institute of Scientific and Technical Information of China (English)

    闫佳

    2014-01-01

    分析了零售企业物流成本的构成及提升物流管理能力对其成本控制的影响,并重点从库存与配送两方面分析了其成本控制方法,最后提出了全面提升零售企业物流管理能力的几条保障措施。%In this paper, we analyzed the composition of the logistics cost of the retail enterprises and the influence of the improvement of their logistics management capacity on their cost control, then analyzed their cost control measures on the aspects of inventory and distribution, and at last proposed several supportive measures to improve the logistics management capacity of these enterprises comprehensively.

  3. The Installation Engineering Cost Management and Control%安装工程造价成本管理与控制

    Institute of Scientific and Technical Information of China (English)

    杨锐

    2012-01-01

      本文针对建设单位成本管理的现状,阐述安装工程在决策定位及设计阶段、招投标阶段、施工及竣工结算阶段成本管理存在的问题,结合工作经验,在进行风险分析的基础上,提出成本管理优化目标、思路和措施。%  This paper introduces the status quo of the cost management of the construction unit, and the problems of cost management of instal ation works in the decision-making posi-tioning and design phase, bidding phase, and the construction and completion of the set lement stage. Combined with worki-ng experience, and based on the risk analysis, it proposed cost management optimization goals, ideas and measures.

  4. Pipeline cost reduction through effective project management and applied technology

    Energy Technology Data Exchange (ETDEWEB)

    Jenkins, A. [TransCanada Pipeline Ltd., Alberta (Canada); Babuk, T. [Empress International Inc., Westwood, NJ (United States); Mohitpour, M. [Tempsys Pipeline Solutions Inc., Vancouver, BC (Canada); Murray, M.A. [National Energy Board of Canada (Canada)

    2005-07-01

    Pipelines are regarded by many as passive structures with the technology involved in their construction and operation being viewed as relatively simple and stable. If such is the case how can there be much room for cost improvement? In reality, there have been many technological and regulatory innovations required within the pipeline industry to meet the challenges posed by ever increasing consumer demand for hydrocarbons, the effects of aging infrastructure and a need to control operating and maintenance expenditures. The importance of technology management, as a subset of overall project management, is a key element of life cycle cost control. Assurance of public safety and the integrity of the system are other key elements in ensuring a successful pipeline project. The essentials of best practise project management from an owner/ operator's perspective are set out in the paper. Particular attention is paid to the appropriate introduction of new technology, strategic procurement practice and material selection, indicating that capital cost savings of up to 15% are achievable without harming life cycle cost. The value of partnering leading to technical innovation, cost savings and improved profitability for all the participants is described. Partnering also helps avoid duplicated effort through the use of common tools for design, planning schedule tracking and reporting. Investing in appropriate technology development has been a major source of cost reduction in recent years and the impact of a number of these recently introduced technologies in the areas of materials, construction processes and operation and maintenance are discussed in the paper. (author)

  5. Cost-Effectiveness Evaluation of a Novel Integrated Bite Case Management Program for the Control of Human Rabies, Haiti 2014–2015

    Science.gov (United States)

    Undurraga, Eduardo A.; Meltzer, Martin I.; Tran, Cuc H.; Atkins, Charisma Y.; Etheart, Melissa D.; Millien, Max F.; Adrien, Paul; Wallace, Ryan M.

    2017-01-01

    Haiti has the highest burden of rabies in the Western hemisphere, with 130 estimated annual deaths. We present the cost-effectiveness evaluation of an integrated bite case management program combining community bite investigations and passive animal rabies surveillance, using a governmental perspective. The Haiti Animal Rabies Surveillance Program (HARSP) was first implemented in three communes of the West Department, Haiti. Our evaluation encompassed all individuals exposed to rabies in the study area (N = 2,289) in 2014–2015. Costs (2014 U.S. dollars) included diagnostic laboratory development, training of surveillance officers, operational costs, and postexposure prophylaxis (PEP). We used estimated deaths averted and years of life gained (YLG) from prevented rabies as health outcomes. HARSP had higher overall costs (range: $39,568–$80,290) than the no-bite-case-management (NBCM) scenario ($15,988–$26,976), partly from an increased number of bite victims receiving PEP. But HARSP had better health outcomes than NBCM, with estimated 11 additional annual averted deaths in 2014 and nine in 2015, and 654 additional YLG in 2014 and 535 in 2015. Overall, HARSP was more cost-effective (US$ per death averted) than NBCM (2014, HARSP: $2,891–$4,735, NBCM: $5,980–$8,453; 2015, HARSP: $3,534–$7,171, NBCM: $7,298–$12,284). HARSP offers an effective human rabies prevention solution for countries transitioning from reactive to preventive strategies, such as comprehensive dog vaccination. PMID:28719253

  6. Optimization of life cycle management costs

    Energy Technology Data Exchange (ETDEWEB)

    Banerjee, A.K. [Stone & Webster Engineering Corp., Boston, MA (United States)

    1994-12-31

    As can be seen from the case studies, a LCM program needs to address and integrate, in the decision process, technical, political, licensing, remaining plant life, component replacement cycles, and financial issues. As part of the LCM evaluations, existing plant programs, ongoing replacement projects, short and long-term operation and maintenance issues, and life extension strategies must be considered. The development of the LCM evaluations and the cost benefit analysis identifies critical technical and life cycle cost parameters. These {open_quotes}discoveries{close_quotes} result from the detailed and effective use of a consistent, quantifiable, and well documented methodology. The systematic development and implementation of a plant-wide LCM program provides for an integrated and structured process that leads to the most practical and effective recommendations. Through the implementation of these recommendations and cost effective decisions, the overall power production costs can be controlled and ultimately lowered.

  7. [Costs and benefits of quality management].

    Science.gov (United States)

    Schroeder-Printzen, I

    2014-01-01

    The establishment of quality management (QM) has been mandatory for health care providers of the national health insurance since 2004; however, certification is so far only compulsory for rehabilitation clinics. The costs have so far only been quantified in a few medical studies, while they are widely known in business administration with a basic distinction made between planning, steering, auditing, and declaration costs. Another business economics approach differentiates between prevention, appraisal, and non-conformance costs. The benefits of QM relates to customers, employees, external service providers, and health insurance providers. Also important in our consideration of the patient as a customer is that they should not be considered a customer in the usual business sense because the patient is in an emergency situation and can not freely decide. Improvements in treatment quality and in reducing the rate of adverse events make up the largest portion of the benefits of QM. Furthermore, QM can have a positive influence on motivation and employee recruitment. In addition, the cost savings that result despite costs for QM must not be forgotten.

  8. THE NEW TRENDS IN MANAGEMENT CONTROL

    Directory of Open Access Journals (Sweden)

    ALIONA BÎRCĂ

    2017-06-01

    Full Text Available Since ancient times, management control has been one of the most discussed topics. Its forms varied from one period to another. Currently, a great number of researchers confuse management control with cost control, while others give it the same value as of internal control. There are also a large number of researchers who claim that control is an element of management. We have examined the evolution and distinctive features of the standard-cost method, which is considered the main tool for transforming plans into actions. In order to investigate the situation of management control in the entities listed in the main segment of Bucharest Stock Exchange, we examined the theoretical and pragmatic approaches regarding the relationship between management control and accounting.

  9. THE COST CONTROL BY APPLYING THE TARGET COSTING METHOD IN THE CONSTRUCTION INDUSTRY

    Directory of Open Access Journals (Sweden)

    Radu MĂRGINEAN

    2014-04-01

    Full Text Available The Romanian economic spectrum considered on a slightly increasing trend in the general aspects of the national economy, feels increasingly the need for a development in the cost management issue. One of the modern methods of cost calculation that can fill this gap in the Romanian business practice in management accounting is the target costing method. The overall objective of this case study is to demonstrate the applicability and usefulness of this method in the cost controlling activity, widely used in the field of managerial accounting practice in the developed economies. The financial accounting and the managerial accounting converge in terms of ultimate interest for the company, i.e. value creation and performance increase in a sustainable way. After performing the case study with real financial data, we conclude that the target costing method is applicable and particularly useful in the construction industry and the results may provide support for decision-makers.

  10. Potential cost savings with terrestrial rabies control

    Directory of Open Access Journals (Sweden)

    Cherry Bryan

    2007-04-01

    Full Text Available Abstract Background The cost-benefit of raccoon rabies control strategies such as oral rabies vaccination (ORV are under evaluation. As an initial quantification of the potential cost savings for a control program, the collection of selected rabies cost data was pilot tested for five counties in New York State (NYS in a three-year period. Methods Rabies costs reported to NYS from the study counties were computerized and linked to a human rabies exposure database. Consolidated costs by county and year were averaged and compared. Results Reported rabies-associated costs for all rabies variants totalled $2.1 million, for human rabies postexposure prophylaxes (PEP (90.9%, animal specimen preparation/shipment to laboratory (4.7%, and pet vaccination clinics (4.4%. The proportion that may be attributed to raccoon rabies control was 37% ($784,529. Average costs associated with the raccoon variant varied across counties from $440 to $1,885 per PEP, $14 to $44 per specimen, and $0.33 to $15 per pet vaccinated. Conclusion Rabies costs vary widely by county in New York State, and were associated with human population size and methods used by counties to estimate costs. Rabies cost variability must be considered in developing estimates of possible ORV-related cost savings. Costs of PEPs and specimen preparation/shipments, as well as the costs of pet vaccination provided by this study may be valuable for development of more realistic scenarios in economic modelling of ORV costs versus benefits.

  11. An Analysis on the Important Points in the Whole Process of Management and Control for Project Cost%工程造价全过程管理控制要点探析

    Institute of Scientific and Technical Information of China (English)

    刘冰

    2015-01-01

    With the continuous development of market economy in our country, engineering cost is drawing more and more attention . However, at present,many problems still exist in the whole process of management of project cost in our country . So researches on the important management and control points of the whole process of project cost is of great significance.%随着我国市场经济的不断发展,工程造价问题也越来越受到人们的关注。但是,目前我国工程造价全过程管理中还存在很多问题。因此,研究工程造价全过程管理控制要点具有非常重大的意义。

  12. Coping with the coal dilemma by innovating cost management and control%创新成本管控应对煤炭困境

    Institute of Scientific and Technical Information of China (English)

    刘辉

    2015-01-01

    According to the coal production and management dilemma , in order to achieve the healthy and long-term devel-opment of coal enterprises , the mind emancipation was discussed and the effective ways of safety production and cost reduc -tion were proposed .%介绍了面对煤炭生产经营困境,如何应对挑战,推动企业长远发展,通过解放思想大讨论,探讨安全生产和降本提效的途径,最终实现煤炭企业健康发展。

  13. Lean Cost Management Analysis on Food Processing Enterprise

    Directory of Open Access Journals (Sweden)

    Jing Ma

    2014-06-01

    Full Text Available The aim of this study is to introduce Lean Cost Management (LCM that tries to create creating value for customers and performs whole cost management in enterprise’s entire life cycle under structure of target cost, cost sustaining and cost improvement guided by reverse thinking into food processing enterprise to construct LCM system from aspects of external value chain analysis as well as internal cost management. Dynamic pricing game model was used to provide cost improvement on food enterprise value chain so as to minimize whole cost. The target cost was divided into each part in design phase supported by cost programming, cost reduction and cost improving. Case study shows that such cost suppressing method can reduce cost of food processing enterprises and improve long-term competitiveness.

  14. Relevant Costs for Decision in an Effective Controlling System

    Directory of Open Access Journals (Sweden)

    Mihaela TULVINSCHI

    2010-05-01

    Full Text Available Controlling is considered a leading concept in the sense of coordination, planning, control and automation, in order to produce the synthesis necessary in decision making. The purpose of article is to highlight the link between a dynamic accounting system and an effective controlling system. The research method used is based on the idea that the cost analysis in an efficient controlling system involves obtaining accounting information from within the entity which management then uses in decision making. In conclusion, we emphasize that an effective controlling system must provide managers the tools to meet their informational needs.

  15. Rate-cost tradeoffs in control

    KAUST Repository

    Kostina, Victoria

    2017-02-13

    Consider a distributed control problem with a communication channel connecting the observer of a linear stochastic system to the controller. The goal of the controller is minimize a quadratic cost function. The most basic special case of that cost function is the mean-square deviation of the system state from the desired state. We study the fundamental tradeoff between the communication rate r bits/sec and the limsup of the expected cost b, and show a lower bound on the rate necessary to attain b. The bound applies as long as the system noise has a probability density function. If target cost b is not too large, that bound can be closely approached by a simple lattice quantization scheme that only quantizes the innovation, that is, the difference between the controller\\'s belief about the current state and the true state.

  16. Exploring the Effects of a Universal Classroom Management Training Programme on Teacher and Child Behaviour: A Group Randomised Controlled Trial and Cost Analysis

    Science.gov (United States)

    Hickey, Grainne; McGilloway, Sinead; Hyland, Lynda; Leckey, Yvonne; Kelly, Paul; Bywater, Tracey; Comiskey, Catherine; Lodge, Anne; Donnelly, Michael; O'Neill, Donal

    2017-01-01

    Teachers frequently struggle to cope with conduct problems in the classroom. The aim of this study was to assess the effectiveness of the Incredible Years Teacher Classroom Management Training Programme for improving teacher competencies and child adjustment. The study involved a group randomised controlled trial which included 22 teachers and 217…

  17. Product Cost Management Structures: a review and neural network modelling

    Directory of Open Access Journals (Sweden)

    P. Jha

    2003-11-01

    Full Text Available This paper reviews the growth of approaches in product costing and draws synergies with information management and resource planning systems, to investigate potential application of state of the art modelling techniques of neural networks. Increasing demands on costing systems to serve multiple decision-making objectives, have made it essential to use better techniques for analysis of available data. This need is highlighted in the paper. The approach of neural networks, which have several analogous facets to complement and aid the information demands of modern product costing, Enterprise Resource Planning (ERP structures and the dominant-computing environment (for information management in the object oriented paradigm form the domain for investigation. Simulated data is used in neural network applications across activities that consume resources and deliver products, to generate information for monitoring and control decisions. The results in application for feature extraction and variation detection and their implications are presented in the paper.

  18. Supply Chain Management og Supply Chain costing

    DEFF Research Database (Denmark)

    Nielsen, Steen; Mortensen, Ole

    2002-01-01

    Formålet med denne artikel er at belyse de muligheder som ligger i at integrere virksomhedens økonomiske styring med begrebet Supply Chain Management (SCM). Dette søges belyst ved først at beskrive den teoretiske ramme, hvori SCM indgår. Herefter analyseres begrebet Supply Chain Costing (SCC) som...... Århus. Et resultat er, at via begrebet Supply Chain Costing skabes der mulighed for at måle logistikkædens aktiviteter i kr./øre. Anvendelsen af denne information har også strategisk betydning for at kunne vælge kunde og leverandør. Ved hjælp af integrationen skabes der også helt nye mulighed...

  19. The Application of Earned Value Management in Engineering Project Cost Control%赢得值法在工程项目成本控制中的应用

    Institute of Scientific and Technical Information of China (English)

    罗金连

    2013-01-01

    本文对赢得值法的三个基本参数和四个评价指标的确定与关系进行分析,提出相应的处理措施,并结合某工程项目成本控制进行案例分析,为赢得值法在工程项目成本控制中的应用提供一定的参考。%This paper analyzes the determinations and relationships of earned value management's three basic parameters and four evaluations, then proposes appropriate measures, and analyzes the case combined with an engineering project's cost control, which provides some references for the application of earned value management in engineering projects' cost control.

  20. Low Cost Magnetic Field Controller

    CERN Document Server

    Malafronte, Alexandre A

    2005-01-01

    The Physics Institute of the University of São Paulo (IFUSP) is building a continuous wave (cw) racetrack microtron. This machine has several dipole magnets, like the first and second stage recirculators, and a number of smaller ones in the transport line. These magnets must produce very stable magnetic fields to allow the beam to recirculate along very precise orbits and paths. Furthermore, the fields must be reproducible with great accuracy to allow an easier setup of the machine, though the effects of hysteresis tend to jeopardize the reproducibility. If the magnetic field is chosen by setting the current in the coils, temperature effects over the magnet and power supply tend to change the field. This work describes an inexpensive magnetic field controller that allows a direct measure of the magnetic field through an Hall probe. It includes a microcontroller running a feedback algorithm to control the power supply, in order to keep the field stable and reproducible. The controller can also execu...

  1. The Whole-process Cost Control and Management of Wind Power Projects%风电项目全过程造价控制与管理探讨

    Institute of Scientific and Technical Information of China (English)

    王永刚; 贾洪刚

    2012-01-01

    The whole-process cost control and management of wind power projects has become the inevitable trend developing socialist social market economy, only through static control and dynamic management of the project cost and rational allocation and utilization of program funds we maximize the profit of engineering projects. From the features of the whole-process cost control and management in wind power projects and design stage division of wind power projects, this article describes the whole-process cost control and management of decision-making project, design stage, tender offering stage, construction stage and conclusion stage.%风电项目全过程造价控制与管理已经成为市场经济发展的必然趋势,只有对项目实行工程造价的静态控制与动态管理,使企业投入项目的资金得到合理的配置和利用,才能最大程度的发挥工程项目的效益.本文从风电项目全过程造价控制与管理的特点出发,结合风电项目的设计阶段划分,阐述在项目决策阶段、可研阶段、招投标阶段、施工阶段和竣工验收阶段的全过程造价控制.

  2. COST ACCOUNTING AND COSTING IN FINANCIAL AND MANAGEMENT ACCOUNTING

    OpenAIRE

    Kalinichenko, O. V.; Kalinichenko, L. T.

    2007-01-01

    The article deals with approaches to the calculation of cost in financial and managerial accounting. The problem of computing the actual cost taken due account of financial reporting is researched here.

  3. Reducing Wildlife Damage with Cost-Effective Management Programmes.

    Directory of Open Access Journals (Sweden)

    Cheryl R Krull

    Full Text Available Limiting the impact of wildlife damage in a cost effective manner requires an understanding of how control inputs change the occurrence of damage through their effect on animal density. Despite this, there are few studies linking wildlife management (control, with changes in animal abundance and prevailing levels of wildlife damage. We use the impact and management of wild pigs as a case study to demonstrate this linkage. Ground disturbance by wild pigs has become a conservation issue of global concern because of its potential effects on successional changes in vegetation structure and composition, habitat for other species, and functional soil properties. In this study, we used a 3-year pig control programme (ground hunting undertaken in a temperate rainforest area of northern New Zealand to evaluate effects on pig abundance, and patterns and rates of ground disturbance and ground disturbance recovery and the cost effectiveness of differing control strategies. Control reduced pig densities by over a third of the estimated carrying capacity, but more than halved average prevailing ground disturbance. Rates of new ground disturbance accelerated with increasing pig density, while rates of ground disturbance recovery were not related to prevailing pig density. Stochastic simulation models based on the measured relationships between control, pig density and rate of ground disturbance and recovery indicated that control could reduce ground disturbance substantially. However, the rate at which prevailing ground disturbance was reduced diminished rapidly as more intense, and hence expensive, pig control regimes were simulated. The model produced in this study provides a framework that links conservation of indigenous ecological communities to control inputs through the reduction of wildlife damage and suggests that managers should consider carefully the marginal cost of higher investment in wildlife damage control, relative to its marginal conservation

  4. Reducing Wildlife Damage with Cost-Effective Management Programmes.

    Science.gov (United States)

    Krull, Cheryl R; Stanley, Margaret C; Burns, Bruce R; Choquenot, David; Etherington, Thomas R

    2016-01-01

    Limiting the impact of wildlife damage in a cost effective manner requires an understanding of how control inputs change the occurrence of damage through their effect on animal density. Despite this, there are few studies linking wildlife management (control), with changes in animal abundance and prevailing levels of wildlife damage. We use the impact and management of wild pigs as a case study to demonstrate this linkage. Ground disturbance by wild pigs has become a conservation issue of global concern because of its potential effects on successional changes in vegetation structure and composition, habitat for other species, and functional soil properties. In this study, we used a 3-year pig control programme (ground hunting) undertaken in a temperate rainforest area of northern New Zealand to evaluate effects on pig abundance, and patterns and rates of ground disturbance and ground disturbance recovery and the cost effectiveness of differing control strategies. Control reduced pig densities by over a third of the estimated carrying capacity, but more than halved average prevailing ground disturbance. Rates of new ground disturbance accelerated with increasing pig density, while rates of ground disturbance recovery were not related to prevailing pig density. Stochastic simulation models based on the measured relationships between control, pig density and rate of ground disturbance and recovery indicated that control could reduce ground disturbance substantially. However, the rate at which prevailing ground disturbance was reduced diminished rapidly as more intense, and hence expensive, pig control regimes were simulated. The model produced in this study provides a framework that links conservation of indigenous ecological communities to control inputs through the reduction of wildlife damage and suggests that managers should consider carefully the marginal cost of higher investment in wildlife damage control, relative to its marginal conservation return.

  5. On Cost Control and Management of the Real Estate Infrastructure Project%谈房地产基建项目的工程造价控制与管理

    Institute of Scientific and Technical Information of China (English)

    肖兴良

    2011-01-01

    本文主要对房地产的基建项目做了简单的介绍,旨在强调基建项目的建设的重要性.工程造价的控制与管理作为基建项目的重要内容,其造价的控制是否合理,管理工作是否规范,对基础项目的建设水平、工程的质量以及最后的投资效益,都起着重要的影响.因此,抓好房地产基建项目的工程造价控制与管理的工作,具有非常重要的意义.%This paper describes the infrastructure projects of the real estate in brief, to emphasize the importance of building of infrastructure projects. As an important part of infrastructure project, whether its cost control is reasonable or its management is standardized, project cost control and management will have an important impact on the level of the construction of infrastructure projects and the quality of works and the final investment returns. So, it is very important to do a good job of cost control and management real estate infrastructure projects.

  6. Study on engineering application of construction project cost management and control%建筑工程项目成本管理与控制工程应用研究

    Institute of Scientific and Technical Information of China (English)

    李玉美

    2015-01-01

    针对目前企业成本管理和控制难以满足日益多元化市场竞争的需求,采用案例分析法,以某典型建筑工程为研究对象,分析了工程项目造价的组成,对工程项目土建工程成本进行了预测,制定了项目目标成本,在此基础上,提出一系列施工项目成本控制措施,并对项目成本盈亏结果展开了详细分析。%In view of the present enterprise cost management and control is difficult to meet the needs of increasingly diverse market competition, this paper has took case analysis as the study method,taking a typical construction project as the research object,analyzing the composition of project cost,the projections for civil engineering project cost,develop the project target cost. On this basis,put forward a series of construction project cost control measures,Finally,the result of the project cost and carried out detailed analysis.

  7. Total Cost of Ownership: Key Infrastructure Management Tool.

    Science.gov (United States)

    Bolton, Denny G.

    2001-01-01

    Many school districts have planned only for upfront software and hardware costs (one-quarter of "real" costs). This article examines major cost components of client-server computing, discusses TCO (total cost of ownership) as a tool for managing investment in technology, and considers how to leverage cost-reduction strategies. (MLH)

  8. Environmental control costs for oil shale processes

    Energy Technology Data Exchange (ETDEWEB)

    None

    1979-10-01

    The studies reported herein are intended to provide more certainty regarding estimates of the costs of controlling environmental residuals from oil shale technologies being readied for commercial application. The need for this study was evident from earlier work conducted by the Office of Environment for the Department of Energy Oil Shale Commercialization Planning, Environmental Readiness Assessment in mid-1978. At that time there was little reliable information on the costs for controlling residuals and for safe handling of wastes from oil shale processes. The uncertainties in estimating costs of complying with yet-to-be-defined environmental standards and regulations for oil shale facilities are a critical element that will affect the decision on proceeding with shale oil production. Until the regulatory requirements are fully clarified and processes and controls are investigated and tested in units of larger size, it will not be possible to provide definitive answers to the cost question. Thus, the objective of this work was to establish ranges of possible control costs per barrel of shale oil produced, reflecting various regulatory, technical, and financing assumptions. Two separate reports make up the bulk of this document. One report, prepared by the Denver Research Institute, is a relatively rigorous engineering treatment of the subject, based on regulatory assumptions and technical judgements as to best available control technologies and practices. The other report examines the incremental cost effect of more conservative technical and financing alternatives. An overview section is included that synthesizes the products of the separate studies and addresses two variations to the assumptions.

  9. 用赢得值法进行测绘项目进度和费用控制%Mapping the Project Schedule and Cost Control with the Earned Value Management

    Institute of Scientific and Technical Information of China (English)

    吴玉忱; 王敬华

    2016-01-01

    基于工程项目管理理论,主要探讨了用赢得值法进行测绘项目进度和费用控制的方法,对测绘工程项目进行有效管理,从而实现项目目标,提高项目管理水平。%In this paper, based on the theory of project management, mainly discusses using earned value management to control the schedule and cost of Surveying and mapping project, effective management of Surveying and mapping engineering project, in order to achieve the project objectives, improve the level of project management.

  10. Application of Value Management in Mining Enterprises Cost Control in China%价值管理在我国矿山企业成本控制中的应用研究

    Institute of Scientific and Technical Information of China (English)

    吴晓明; 何巍

    2015-01-01

    随着市场经济的发展,价值管理已经逐步引入企业管理领域中,改变了以财务指标为核心的管理体系。价值管理的特点正好适应我国矿山企业成本控制发展趋势,有很好的应用前景。%With the development of market economy, the value management has been gradually introduced in the field of business management, and changed the management system with the core of financial indicator. Value management' features just adapt the development trends of the cost control of mining enterprises in China, and has a very good prospect.

  11. [Conceptions of nurses from a public university hospital regarding the cost management report].

    Science.gov (United States)

    de Oliveira, William Tiago; Rodrigues, Ana Vanessa Deffaccio; Haddad, Maria do Carmo Lourenço; Vannuch, Marli Terezinha Oliveira; Taldivo, Meire Aparecida

    2012-10-01

    This exploratory-descriptive study was performed with a qualitative approach, on the theoretical construct in the field of phenomenology, with the objective to identify the understanding of nurses of a public university hospital regarding the cost management report. Data collection was performed from August of 2009 to March of 2010, with 59 nurses, and consisted of three guiding questions: What is the meaning of cost management? How do you use the cost management report? What is the contribution of cost management reports? Results showed that nurses do not use this report in their practice, because they focus on the care issues, and justify this by the fact that they did not receive academic training in relation to cost management and also because they do not understand the report. The report, however, though little explored, contributes with the practice of nurses who hold a management position, in terms of cost management and control.

  12. Cost of malaria control in Sri Lanka

    DEFF Research Database (Denmark)

    Konradsen, F; Steele, P; Perera, D

    1999-01-01

    The study provides estimates of the cost of various malaria control measures in an area of North-Central Province of Sri Lanka where the disease is endemic. We assumed that each measure was equally effective. In these terms, impregnating privately purchased bednets with insecticide was estimated...... to cost Rs 48 (US(40.87) per individual protected per year, less than half the cost of spraying houses with residual insecticides. Larviciding of vector breeding sites and especially the elimination of breeding habitats by flushing streams through seasonal release of water from upstream reservoirs...... was estimated to be cheaper than other preventive measures (Rs 27 (US$ 0.49) and Rs 13 (US$ 0.24) per individual protected, respectively). Inclusion of both operational and capital costs of treatment indicates that the most cost-effective intervention for the government was a centrally located hospital...

  13. [Controlling in clinical management].

    Science.gov (United States)

    Bähr, K; Ellinger, K

    1999-02-01

    Managers of industrial enterprises strive continually to improve the efficiency of production, distribution and service for their customers in order to be able to compete on the market. In socially orientated non-profit-organisations this is not universe practice. Relating to section 17 Abs. 1 KHG and section 13 BPfIV of German social legislation hospital charges are refunded only, if the hospital is working efficiently and economically. Controlling is a tool to achieve these goals. Controlling coordinates the flow of information for planning and evaluation. Strategic and operative controlling are closely interrelated: Strategic controlling is directed towards new and promising activities, operative controlling supports decision--making--including future-oriented aspects-by providing and condensing information. Controlling is definitely not intended to dictate or "command" any action. Its object is to serve as an instrument or tool supporting result-oriented planning, regulating and evaluation.

  14. Optimization of Modern Enterprise Logistics Cost Management Based on Internal Accounting Control%基于内部会计控制的现代企业物流成本管理优化

    Institute of Scientific and Technical Information of China (English)

    王亚丽

    2012-01-01

    首先介绍了基于内部会计控制的现代企业物流成本管理优化的基本内涵及其作用,接着重点分析了现代企业物流成本内部会计控制管理优化框架的基本结构、构成要素及其作用机制,从物流成本会计核算、物流财务绩效评估、物流成本预算以及物流成本控制等方面勾画了企业物流成本内部会计控制管理优化的基本架构,最后结合相关物流成本内部会计控制管理优化的理论模式,提出了加强和改善现代企业物流成本内部会计控制的建议和对策.%In this paper, we first introduced the basic connotation and function of the modern enterprise logistics cost management and optimization based on internal accounting control, then analyzed emphatically its basic structure, composing elements and operating mechanism of the framework of the management and optimization, then outlined its basic architecture on the aspects of logistics cost accounting, logistics financial performance evaluation, logistics cost budgeting and logistics cost control, etc., and finally proposed the suggestions and countermeasures to strengthen and improve the internal accounting control of enterprise logistics cost.

  15. The contemporary art of cost management methods during product development

    NARCIS (Netherlands)

    M. Wouters; S. Morales

    2014-01-01

    Purpose To provide an overview of research published in the management accounting literature on methods for cost management in new product development, such as a target costing, life cycle costing, component commonality, and modular design. Methodology/approach The structured literature search cover

  16. The contemporary art of cost management methods during product development

    NARCIS (Netherlands)

    Wouters, M.; Morales, S.; Epstein, M.J.; Lee, J.Y.

    2014-01-01

    Purpose To provide an overview of research published in the management accounting literature on methods for cost management in new product development, such as a target costing, life cycle costing, component commonality, and modular design. Methodology/approach The structured literature search

  17. Regional cost information for private timberland conversion and management.

    Science.gov (United States)

    Lucas S Bair; Ralph J. Alig

    2006-01-01

    Cost of private timber management practices in the United States are identified, and their relationship to timber production in general is highlighted. Costs across timber-producing regions and forest types are identified by forest type and timber management practices historically applied in each region. This includes cost estimates for activities such as forest...

  18. The contemporary art of cost management methods during product development

    NARCIS (Netherlands)

    Wouters, M.; Morales, S.; Epstein, M.J.; Lee, J.Y.

    2014-01-01

    Purpose To provide an overview of research published in the management accounting literature on methods for cost management in new product development, such as a target costing, life cycle costing, component commonality, and modular design. Methodology/approach The structured literature search cover

  19. A long-term experimental case study of the ecological effectiveness and cost effectiveness of invasive plant management in achieving conservation goals: bitou bush control in booderee national park in eastern australia.

    Directory of Open Access Journals (Sweden)

    David B Lindenmayer

    Full Text Available Invasive plant management is often justified in terms of conservation goals, yet progress is rarely assessed against these broader goals, instead focussing on short-term reductions of the invader as a measure of success. Key questions commonly remain unanswered including whether invader removal reverses invader impacts and whether management itself has negative ecosystem impacts. We addressed these knowledge gaps using a seven year experimental investigation of Bitou Bush, Chrysanthemoides monilifera subsp. rotundata. Our case study took advantage of the realities of applied management interventions for Bitou Bush to assess whether it is a driver or passenger of environmental change, and quantified conservation benefits relative to management costs of different treatment regimes. Among treatments examined, spraying with herbicide followed by burning and subsequent re-spraying (spray-fire-spray proved the most effective for reducing the number of individuals and cover of Bitou Bush. Other treatment regimes (e.g. fire followed by spraying, or two fires in succession were less effective or even exacerbated Bitou Bush invasion. The spray-fire-spray regime did not increase susceptibility of treated areas to re-invasion by Bitou Bush or other exotic species. This regime significantly reduced plant species richness and cover, but these effects were short-lived. The spray-fire-spray regime was the most cost-effective approach to controlling a highly invasive species and facilitating restoration of native plant species richness to levels characteristic of uninvaded sites. We provide a decision tree to guide management, where recommended actions depend on the outcome of post-treatment monitoring and performance against objectives. Critical to success is avoiding partial treatments and treatment sequences that may exacerbate invasive species impacts. We also show the value of taking advantage of unplanned events, such as wildfires, to achieve management

  20. Activity-based costing management in a private practice setting.

    Science.gov (United States)

    Carlomagno, M; Draper, V

    1997-01-01

    Activity-based costing is a method of calculating cost of a service, focusing on operations. It gives quick and tangible cost information to operations and financial managers. While this method has be used more in the manufacturing area, it is gaining acceptance in the medical practice. This article describes activity-based costing and illustrates how to start utilizing it in a practice.

  1. Sticker Shock: Management Professors' Perspectives on the Rising Costs of College Textbooks

    Science.gov (United States)

    Williamson, Stan; Stevens, Robert E.; Silver, Lawrence S.; Clow, Kenneth E.

    2011-01-01

    This study uses Internet survey methodology to target management instructors' views on the cost of textbooks and the strategies that might be exercised by universities, publishers, and legislatures to control cost increases. From a random sample of 2,893 management professors selected, using university websites, from universities throughout the…

  2. Costs and efficacy of management measures to improve udder health on Dutch dairy farms

    NARCIS (Netherlands)

    Huijps, K.; Hogeveen, H.; Lam, T.J.G.M.; Oude Lansink, A.G.J.M.

    2010-01-01

    Many different management measures are available to control mastitis, a very costly disease in the dairy sector. The objective of this paper was to evaluate the costs and efficacies of 18 of these management measures, for contagious and environmental pathogens, and their effect on bulk tank somatic

  3. Experiences related to the role of a cost centre manager in a public ...

    African Journals Online (AJOL)

    Experiences related to the role of a cost centre manager in a public hospital in Limpopo Province, ... Log in or Register to get access to full text downloads. ... The purpose of a cost centre is to control clinical and administrative costs, as well as ...

  4. 精细化管理在按病种限额结算费用控制中的应用%Application of Refined Management in the Settlement Cost Control accord-ing to the Limiting Expenses of Diseases

    Institute of Scientific and Technical Information of China (English)

    唐费娟; 计忠宁

    2016-01-01

    Objective The paper studies the hospital refined management practice in the settlement cost way according to the limiting expenses of diseases. Methods The detailed diagnosis and treatment course of patients with limiting expense settlement was retrospectively analyzed, the hospitalization expenses were checked, the expense control responsibility was implemented by different levels through the information and real-time control method, and the operational situation was giv-en refined analysis thus improving the efficiency of medical insurance funds. Results Since the second half of 2014, the medical insurance quota settlement of staff was given refined management, and the complaints and adverse medical acci-dents caused by quota settlement did not occur during the course of refined management, and the refined cost accounting and medical insurance quota settlement of staff decreased from +22.11% to -1.80%. Conclusion The application value of refined management in the settlement cost control according to the limiting expenses of diseases is high, which can not only ensure the safety of patients, but also obtain a better cost control effect, which is worth great promotion.%目的:该文探讨在按病种限额结算付费方式下的医院精细化管理实践。方法通过回顾分析限额结算患者的详细诊疗过程,核算住院费用,住院过程中应用信息化和实时控制的方法层层落实费用控制责任,对运行情况进行精细化的分析提高医疗保险基金的效用。结果自2014下半年度开始对职工医保限额结算实行精细化管理,期间未出现因为限额结算而导致的投诉、未发生不良医疗事故,精细化成本核算和考核前后职工医保限额结算从超额22.11%下降到-1.80%。结论精细化管理在按病种限额结算费用控制中的应用价值较高,不仅保障了患者安全,同时也取得了较好的控费效果,值得大力推广。

  5. A three-group study, internet-based, face-to-face based and standard- management after acute whiplash associated disorders (WAD – choosing the most efficient and cost-effective treatment: study protocol of a randomized controlled trial

    Directory of Open Access Journals (Sweden)

    Bring Annika

    2009-07-01

    Full Text Available Abstract Background The management of Whiplash Associated Disorders is one of the most complicated challenges with high expenses for the health care system and society. There are still no general guidelines or scientific documentation to unequivocally support any single treatment for acute care following whiplash injury. The main purpose of this study is to try a new behavioural medicine intervention strategy at acute phase aimed to reduce the number of patients who have persistent problems after the whiplash injury. The goal is also to identify which of three different interventions that is most cost-effective for patients with Whiplash Associated Disorders. In this study we are controlling for two factors. First, the effect of behavioural medicine approach is compared with standard care. Second, the manner in which the behavioural medicine treatment is administered, Internet or face-to-face, is evaluated in it's effectiveness and cost-effectiveness. Methods/Design The study is a randomized, prospective, experimental three-group study with analyses of cost-effectiveness up to two-years follow-up. Internet – based programme and face-to-face group treatment programme are compared to standard-treatment only. Patient follow-ups take place three, six, twelve and 24 months, that is, short-term as well as long-term effects are evaluated. Patients will be enrolled via the emergency ward during the first week after the accident. Discussion This new self-help management will concentrate to those psychosocial factors that are shown to be predictive in long-term problems in Whiplash Associated Disorders, i.e. the importance of self-efficacy, fear of movement, and the significance of catastrophizing as a coping strategy for restoring and sustaining activities of daily life. Within the framework of this project, we will develop, broaden and evaluate current physical therapy treatment methods for acute Whiplash Associated Disorders. The project will

  6. Cost analysis and the practicing radiologist/manager: an introduction to managerial accounting.

    Science.gov (United States)

    Forman, H P; Yin, D

    1996-06-01

    Cost analysis is inherently one of the most tedious tasks falling on the shoulders of any manager. In today's world, whether in a service business such as radiology or medicine or in a product line such as car manufacturing, accurate cost analysis is critical to all aspects of management: marketing, competitive strategy, quality control, human resource management, accounting (financial), and operations management, to name but a few. This is a topic that we will explore with the intention of giving the radiologist/manager the understanding and the basic skills to use cost analysis efficiently, making sure that major financial decisions are being made with adequate cost information, and showing that cost accounting is really managerial accounting in that it pays little attention to the bottom line of financial statements but places much more emphasis on equipping managers with the information to determine budgets, prices, salaries, and incentives and influences capital budgeting decisions through an understanding of product profitability rather than firm profitability.

  7. Supporting teachers and children in schools: the effectiveness and cost-effectiveness of the incredible years teacher classroom management programme in primary school children: a cluster randomised controlled trial, with parallel economic and process evaluations

    Directory of Open Access Journals (Sweden)

    Ford Tamsin

    2012-08-01

    Full Text Available Abstract Background Childhood antisocial behaviour has high immediate and long-term costs for society and the individual, particularly in relation to mental health and behaviours that jeopardise health. Managing challenging behaviour is a commonly reported source of stress and burn out among teachers, ultimately resulting in a substantial number leaving the profession. Interventions to improve parenting do not transfer easily to classroom-based problems and the most vulnerable parents may not be easily able to access them. Honing teachers’ skills in proactive behaviour management and the promotion of socio-emotional regulation, therefore, has the potential to improve both child and teacher mental health and well-being and the advantage that it might potentially benefit all the children subsequently taught by any teacher that accesses the training. Methods/Design Cluster randomised controlled trial (RCT of the Incredible Years teacher classroom management (TCM course with combined economic and process evaluations. One teacher of children aged 4–9 years, from 80 schools in the South West Peninsula will be randomised to attend the TCM (intervention arm or to “teach as normal” (control arm. The primary outcome measure will be the total difficulties score from the Strengths and Difficulties Questionnaire (SDQ completed by the current class teachers prior to randomisation, and at 9, 18 and 30 months follow-up, supplemented by parent SDQs. Secondary measures include academic attainment (teacher report supplemented by direct measurement in a sub-sample, children’s enjoyment of school, and teacher reports of their professional self-efficacy, and levels of burn out and stress, supplemented by structured observations of teachers classroom management skills in a subsample. Cost data for the economic evaluation will be based on parental reports of services accessed. Cost-effectiveness, using the SDQ as the measure of effect, will be examined

  8. Supporting teachers and children in schools: the effectiveness and cost-effectiveness of the Incredible Years teacher classroom management programme in primary school children: a cluster randomised controlled trial, with parallel economic and process evaluations.

    Science.gov (United States)

    Ford, Tamsin; Edwards, Vanessa; Sharkey, Siobhan; Ukoumunne, Obioha C; Byford, Sarah; Norwich, Brahm; Logan, Stuart

    2012-08-30

    Childhood antisocial behaviour has high immediate and long-term costs for society and the individual, particularly in relation to mental health and behaviours that jeopardise health. Managing challenging behaviour is a commonly reported source of stress and burn out among teachers, ultimately resulting in a substantial number leaving the profession. Interventions to improve parenting do not transfer easily to classroom-based problems and the most vulnerable parents may not be easily able to access them. Honing teachers' skills in proactive behaviour management and the promotion of socio-emotional regulation, therefore, has the potential to improve both child and teacher mental health and well-being and the advantage that it might potentially benefit all the children subsequently taught by any teacher that accesses the training. Cluster randomised controlled trial (RCT) of the Incredible Years teacher classroom management (TCM) course with combined economic and process evaluations.One teacher of children aged 4-9 years, from 80 schools in the South West Peninsula will be randomised to attend the TCM (intervention arm) or to "teach as normal" (control arm). The primary outcome measure will be the total difficulties score from the Strengths and Difficulties Questionnaire (SDQ) completed by the current class teachers prior to randomisation, and at 9, 18 and 30 months follow-up, supplemented by parent SDQs. Secondary measures include academic attainment (teacher report supplemented by direct measurement in a sub-sample), children's enjoyment of school, and teacher reports of their professional self-efficacy, and levels of burn out and stress, supplemented by structured observations of teachers classroom management skills in a subsample. Cost data for the economic evaluation will be based on parental reports of services accessed. Cost-effectiveness, using the SDQ as the measure of effect, will be examined over the period of the RCT and over the longer term using decision

  9. Department of Energy Environmental Management cost infrastructure development program: Cost analysis requirements

    Energy Technology Data Exchange (ETDEWEB)

    Custer, W.R. Jr.; Messick, C.D.

    1996-03-31

    This report was prepared to support development of the Department of Energy Environmental Management cost infrastructure -- a new capability to independently estimate and analyze costs. Currently, the cost data are reported according to a structure that blends level of effort tasks with product and process oriented tasks. Also. the budgetary inputs are developed from prior year funding authorizations and from contractor-developed parametric estimates that have been adjusted to planned funding levels or appropriations. Consequently, it is difficult for headquarters and field-level activities to use actual cost data and technical requirements to independently assess the costs generated and identify trends, potential cost savings from process improvements, and cost reduction strategies.

  10. Effectiveness and cost-effectiveness of a group-based pain self-management intervention for patients undergoing total hip replacement: feasibility study for a randomized controlled trial

    National Research Council Canada - National Science Library

    Wylde, Vikki; Marques, Elsa; Artz, Neil; Blom, Ashley; Gooberman-Hill, Rachael

    2014-01-01

    .... However, waiting times can be considerable. A pain self-management intervention may provide patients with skills to more effectively manage their pain and its impact during their wait for surgery...

  11. Nanoparticle risk management and cost evaluation: a general framework

    Energy Technology Data Exchange (ETDEWEB)

    Fleury, Dominique; Metz, Sebastien; Bouillard, Jacques X; Brignon, Jean-Marc [INERIS, Parc Technologique Alata BP2 - 60550 Verneuil-en-Halatte (France); Bomfim, Joao A S, E-mail: dominique.fleury@ineris.fr [Centro Ricerche Plast-optica (CRP), Via Jacopo Linussio 1 - 33020 Amaro (Italy)

    2011-07-06

    Industrial production of nano-objects has been growing fast during the last decade and a wide range of products containing nanoparticles (NPs) is proposed to the public in various markets (automotive, electronics, textiles...). The issues encountered in monitoring the presence of nano-objects in any media cause a major difficulty for controlling the risk associated to the production stage. It is therefore very difficult to assess the efficiency of prevention and mitigation solutions, which potentially leads to overestimate the level of the protection barriers that are recommended. The extra costs in adding nano-objects to the process, especially that of nanosafety, must be estimated and optimized to ensure the competitiveness of the future production lines and associated products. The risk management and cost evaluation methods presented herein have been designed for application in a pilot production line of injection-moulded nanocomposites.

  12. Nanoparticle risk management and cost evaluation: a general framework

    Science.gov (United States)

    Fleury, Dominique; Bomfim, João A. S.; Metz, Sébastien; Bouillard, Jacques X.; Brignon, Jean-Marc

    2011-07-01

    Industrial production of nano-objects has been growing fast during the last decade and a wide range of products containing nanoparticles (NPs) is proposed to the public in various markets (automotive, electronics, textiles...). The issues encountered in monitoring the presence of nano-objects in any media cause a major difficulty for controlling the risk associated to the production stage. It is therefore very difficult to assess the efficiency of prevention and mitigation solutions, which potentially leads to overestimate the level of the protection barriers that are recommended. The extra costs in adding nano-objects to the process, especially that of nanosafety, must be estimated and optimized to ensure the competitiveness of the future production lines and associated products. The risk management and cost evaluation methods presented herein have been designed for application in a pilot production line of injection-moulded nanocomposites.

  13. Cost-effectiveness analyses of training: a manager?s guide

    OpenAIRE

    O?Malley, Gabrielle; Marseille, Elliot; Weaver, Marcia R

    2013-01-01

    The evidence on the cost and cost-effectiveness of global training programs is sparse. This manager?s guide to cost-effectiveness analysis (CEA) is for professionals who want to recognize and support high quality CEA. It focuses on CEA of training in the context of program implementation or rapid program expansion. Cost analysis provides cost per output and CEA provides cost per outcome. The distinction between these two analyses is essential for making good decisions about value. A hypotheti...

  14. Study and Application of Budget Management and Control in Fengfeng Group Base on Operation Cost%峰峰集团基于作业成本的预算管控研究与应用

    Institute of Scientific and Technical Information of China (English)

    高文赞

    2012-01-01

    对峰峰集团实施作业成本预算管理实施背景、基本内涵到理论依据进行了阐述,并就合理划分生产作业、建立作业消耗定额数据库、完善预算运行机制、科学编制预算、加强预算过程控制、开展多角度预算分析、强化预算调整与考核、开发实施成本预算管控信息系统等具体经验进行了介绍。%The paper stated the implementation background, basic connotation and theoretical basis of the budget management in the operation cost of Fengfeng Group. An analysis was conducted on the rational divided production operation, operation con- sumption rated databank established, improved estimation operation mechanism, scientific prepared budget, enhanced budget pro- cess control, multi comer budget analysis conducted, enhanced budget adjustment and examination, the cost budget manage- ment and control information system developed and implemented and other main method.

  15. A framework for assessing cost management system changes: the case of activity-based costing implementation at food industry

    Directory of Open Access Journals (Sweden)

    Tayebeh Faraji

    2015-04-01

    Full Text Available An opportunity to investigate the technical and organizational effect of management accounting system changes has appeared with companies' adoption of activity-based costing (ABC. This paper presents an empirical investigation to study the effects of ABC system for case study from food industry in Iran. From this case, the paper develops a framework for assessing ABC implementation and hypotheses about factors that influence implementation. The study detects five cost centers and for each cost center, it determines different cost drivers. The results of our survey has detected that implementation of ABC system not only helps precise allocation of overhead costs but also helps internal management companies for better planning and control of production, making better decisions for company's profits.

  16. Correlation Cost - Performance in Terms of Management Accounting

    Directory of Open Access Journals (Sweden)

    Dumitru Ene

    2010-12-01

    Full Text Available Management accounting system is a useful tool for enterprise  management,  which aims to achieve performance piloting enterprise by promoting efficiency and effectiveness. To be successful in today's economic environment requires  the use of a calculations   system and management costs. Purpose of calculating costs is to identify cases not only transfer the cost objects. This approach shows the ability of the system for calculating the cost of providing an analysis linking financial performance of business processes and activities cost sale .The firms use type information in various forms in making decisions. The manager expects the management accounting a permanent assistance before, during and after the action, to define objectives, to understand whether the objectives are relevant and to measure performance.

  17. Activity-based costing as an information basis for an efficient strategic management process

    Directory of Open Access Journals (Sweden)

    Kaličanin Đorđe

    2013-01-01

    Full Text Available Activity-based costing (ABC provides an information basis for monitoring and controlling one of two possible sources of competitive advantage, low-cost production and lowcost distribution. On the basis of cost information about particular processes and activities, management may determine their contribution to the success of a company, and may decide to transfer certain processes and activities to another company. Accuracy of cost information is conditioned by finding an adequate relation between overhead costs and cost objects, identifying and tracing cost drivers and output measures of activities, and by monitoring cost behaviour of different levels of a product. Basic characteristics of the ABC approach, such as more accurate cost price accounting of objects, focusing on process and activity output (rather than only on resource consumption and on understanding and interpretation of cost structure (rather than on cost measurement, enable managers to estimate and control future costs more reliably. Thus the ABC methodology provides a foundation for cost tracing, analysis, and management, which entails making quality and accurate operative and strategic decisions as a basis for the longterm orientation of a company. ABC is also complementary to the widely accepted technique of strategic planning and strategy implementation known as Balanced Scorecard (BSC.

  18. Waste Management Facilities cost information for low-level waste

    Energy Technology Data Exchange (ETDEWEB)

    Shropshire, D.; Sherick, M.; Biadgi, C.

    1995-06-01

    This report contains preconceptual designs and planning level life-cycle cost estimates for managing low-level waste. The report`s information on treatment, storage, and disposal modules can be integrated to develop total life-cycle costs for various waste management options. A procedure to guide the US Department of Energy and its contractor personnel in the use of cost estimation data is also summarized in this report.

  19. Integrated Control Model for Time and Cost Risk in Project Management%项目管理中的时间和费用风险联合控制模型

    Institute of Scientific and Technical Information of China (English)

    程铁信; 张伟波; 张勇

    2002-01-01

    Time, cost and quality are the three main targets to be controled in project management. However, the control and management of time and cost risk are usually carried out respectively, which will bring such problems as the delay of schedule by reason of the impracticability of cash flow, the money difficulties caused by delay of schedule and so on. In order to control and manage the time and cost risk effectively and simultaneously, a time & cost risk control model based on schedule programme was established with the use of the quantitative models of BCWS, BCWP and ACWP in this paper. Subsequently, the analysis of variance for the whole project and the single activity was introduced on the basis of BCWS, BCWP and ACWP so that the project can be controlled and managed effectively. Furthermore, an example given behind in detail expressly illustrated that the model set up above was practicable to project management. However, the method of optimizing the cash flow based on time and cost risk to obtain BCWS should be considered properly and carefully with respect to the different circumstances of the project, and an efficient and adequate interval report system should be set up on the site of the project.%时间、费用和质量是项目管理中的三大控制目标,而通常对于时间和费用风险的控制与管理则分别进行,往往由于不合理的资金安排导致工期的延误,或由于进度的风险造成资金困难.为了能够同时对工期和费用风险进行有效的控制,建立了基于计划预算值、挣得值和实际支出值的时间和费用风险联合控制模型,并引入对于整个项目和单个工序的偏差分析方法.通过一个具体的实例分析,可看出该模型的实用性.另外,对于模型中资金流的优化,应根据项目的具体情况采用适当的优化方法,而且,为了有效地采用该模型进行项目的时间和费用联合控制,应在施工现场建立充分有效的期间数据报告系统.

  20. 基于ABC的物流成本控制分析%Based Costing Analysis of the logistics cost control

    Institute of Scientific and Technical Information of China (English)

    吴振华; 黎芸

    2012-01-01

    The logistics cost management cost control is the core of the enterprises to obtain cost leadership. Therefore, the cost of control methods applied science of logistics enterprises in China is very important to analyze the cost. Through the management of logistics cost in China to analyze the situation and focus on the application of activity-based costing on the cost of logistics enterprises in China to control, while costing detail the meaning and application of computational procedures and the feasibility and costing advantage, the establishment of a logistics cost model for operating cost control. Costing by cost control under the concept of innovation, combined with activity-based costing and cost control theory, introduced activity-based costing in the application of logistics cost control, cost control, building a new business model, designed to enhance the competitiveness of enterprises.%成本控制是物流成本管理的核心,是企业取得成本领先的保证。所以应用科学的成本控制方法对我国企业的物流成本进行分析显得十分重要。通过对我国企业物流成本管理的现状进行分析,并重点介绍如何应用作业成本法对我国企业的物流成本进行控制,详细阐述作业成本法的内涵及其计算程序和运用作业成本法的可行性和优势,建立了物流成本的作业成本控制模型。同时介绍了作业成本法在物流成本控制中的应用,旨在增强企业竞争力。

  1. Obesity, weight management, and health care costs: a primer.

    Science.gov (United States)

    Bachman, Keith H

    2007-06-01

    Rational decision-making regarding health care spending for weight management requires an understanding of the cost of care provided to obese patients and the potential cost-effectiveness or cost savings of interventions. The purpose of this review is to assist health plans and disease management leaders in making informed decisions for weight management services. Among the review's findings, obesity and severe obesity are strongly and consistently associated with increased health care costs. The cost-effectiveness of obesity-related interventions is highly dependent on the risk status of the treated population, as well as the length, cost, and effectiveness of the intervention. Bariatric surgery offers high initial costs and uncertain long-term cost savings. From the perspective of a payor, obesity management services are as cost-effective as other commonly offered health services, though not likely to offer cost savings. Behavioral health promotion interventions in the worksite setting provide cost savings from the employer's perspective, if decreased rates of absenteeism are included in the analysis.

  2. An Analysis of Cost Management Strategies Employed By Building Contractors on Projects in Zimbabwe

    Directory of Open Access Journals (Sweden)

    Benviolent Chigara

    2013-11-01

    Full Text Available The construction industry is a major consumer of capital resources by virtue of the magnitude, complexity and nature of the works it executes. Yet improving cost performance still remains a chronic challenge facing the construction industry worldwide. Apart from advances made by contractors to devise mechanisms to manage project cost, studies across the world reveal that construction projects are hardly completed within budget. The Zimbabwean construction industry has not been spared either. However, this background is considered unhealthy for an industry whose capital consumption is heavy and concomitant cost overruns spell disastrous financial consequences on the investor. This study explored cost management strategies employed by contractors on building projects and also investigated the challenges that contractors encounter in managing project cost. Exploratory research design was employed making use of both questionnaires and interviews to collect data from selected contractors registered under category A, B and C of the Construction Industry Federation of Zimbabwe (CIFOZ. The study observed that in the majority of cases, contractors’ efforts to manage projects costs are centred on management of project resources. Additionally, monthly cost reports, variance management, project budgets and cash flow forecasting are among the other strategies. However,  in spite of the growing trend to automate cost control systems, there is evidence to suggest that the traditional paper based systems of storing and managing information is widely used in the industry. Contrary to having cost management systems in place, contractors admit experiencing cost overruns on their projects. These cost overruns are attributable to organizational related challenges, shortage of skilled personnel, and unavailability of some building materials on the local market, variations and deficiency in cost control systems

  3. BUSINESS PROCESS MODELLING FOR PROJECTS COSTS MANAGEMENT IN AN ORGANIZATION

    Directory of Open Access Journals (Sweden)

    PĂTRAŞCU AURELIA

    2014-05-01

    Full Text Available Using Information Technologies in organizations represents an evident progress for company, money economy, time economy and generates value for the organization. In this paper the author proposes to model the business processes for an organization that manages projects costs, because modelling is an important part of any software development process. Using software for projects costs management is essential because it allows the management of all operations according to the established parameters, the management of the projects groups, as well as the management of the projects and subprojects, at different complexity levels.

  4. CONSTRUCTION COST INTEGRATED CONTROL BASED ON COMPUTER SIMULATION

    Institute of Scientific and Technical Information of China (English)

    2001-01-01

    Construction cost control is a complex system engineering. Thetraditional controlling method cannot dynamically control in advance the construction cost because of its hysteresis. This paper proposes a computer simulation based construction cost integrated control method, which combines the cost with PERT systematically, so that the construction cost can be predicted and optimized systematically and effectively. The new method overcomes the hysteresis of the traditional systems, and is a distinct improvement over them in effect and practicality.

  5. Costs, health effects and cost-effectiveness of alcohol and tobacco control strategies in Estonia.

    NARCIS (Netherlands)

    Lai, T.; Habicht, J.; Reinap, M.; Chisholm, D.; Baltussen, R.M.P.M.

    2007-01-01

    OBJECTIVE: To assess the population-level costs, effects and cost-effectiveness of different alcohol and tobacco control strategies in Estonia. DESIGN: A WHO cost-effectiveness modelling framework was used to estimate the total costs and effects of interventions. Costs were assessed in Estonian Kroo

  6. Multi-centre parallel arm randomised controlled trial to assess the effectiveness and cost-effectiveness of a group-based cognitive behavioural approach to managing fatigue in people with multiple sclerosis

    Directory of Open Access Journals (Sweden)

    Green Colin

    2010-06-01

    Full Text Available Abstract Background Fatigue is one of the most commonly reported and debilitating symptoms of multiple sclerosis (MS; approximately two-thirds of people with MS consider it to be one of their three most troubling symptoms. It may limit or prevent participation in everyday activities, work, leisure, and social pursuits, reduce psychological well-being and is one of the key precipitants of early retirement. Energy effectiveness approaches have been shown to be effective in reducing MS-fatigue, increasing self-efficacy and improving quality of life. Cognitive behavioural approaches have been found to be effective for managing fatigue in other conditions, such as chronic fatigue syndrome, and more recently, in MS. The aim of this pragmatic trial is to evaluate the clinical and cost-effectiveness of a recently developed group-based fatigue management intervention (that blends cognitive behavioural and energy effectiveness approaches compared with current local practice. Methods/Design This is a multi-centre parallel arm block-randomised controlled trial (RCT of a six session group-based fatigue management intervention, delivered by health professionals, compared with current local practice. 180 consenting adults with a confirmed diagnosis of MS and significant fatigue levels, recruited via secondary/primary care or newsletters/websites, will be randomised to receive the fatigue management intervention or current local practice. An economic evaluation will be undertaken alongside the trial. Primary outcomes are fatigue severity, self-efficacy and disease-specific quality of life. Secondary outcomes include fatigue impact, general quality of life, mood, activity patterns, and cost-effectiveness. Outcomes in those receiving the fatigue management intervention will be measured 1 week prior to, and 1, 4, and 12 months after the intervention (and at equivalent times in those receiving current local practice. A qualitative component will examine what

  7. School Operations and Maintenance: Best Practices For Controlling Energy Costs. A Guidebook for K-12 School System Business Officers and Facilities Managers

    Science.gov (United States)

    US Department of Energy, 2004

    2004-01-01

    Operations and maintenance (O&M) offers not only strategies for maintaining facilities, but also opportunities for reducing energy costs and increasing energy efficiency at existing schools, regardless of age. This Guidebook provides detailed and practical guidance on how K-12 school districts can plan and implement enhancements to their current…

  8. Cost management of IT beyond cost of ownership models : a state of the art overview of the Dutch financial services industry

    NARCIS (Netherlands)

    Berghout, E; van Maanen, H.

    2002-01-01

    Controlling costs is an essential part of a value driven information technology (IT) management. This paper gives a state of the art overview of IT cost management practice. Both theoretical and an empirical approach are taken. The theoretical approach is based on both general accounting literature

  9. Cost management of IT beyond cost of ownership models : a state of the art overview of the Dutch financial services industry

    NARCIS (Netherlands)

    Berghout, E; van Maanen, H.

    2002-01-01

    Controlling costs is an essential part of a value driven information technology (IT) management. This paper gives a state of the art overview of IT cost management practice. Both theoretical and an empirical approach are taken. The theoretical approach is based on both general accounting literature

  10. A new costing model in hospital management: time-driven activity-based costing system.

    Science.gov (United States)

    Öker, Figen; Özyapıcı, Hasan

    2013-01-01

    Traditional cost systems cause cost distortions because they cannot meet the requirements of today's businesses. Therefore, a new and more effective cost system is needed. Consequently, time-driven activity-based costing system has emerged. The unit cost of supplying capacity and the time needed to perform an activity are the only 2 factors considered by the system. Furthermore, this system determines unused capacity by considering practical capacity. The purpose of this article is to emphasize the efficiency of the time-driven activity-based costing system and to display how it can be applied in a health care institution. A case study was conducted in a private hospital in Cyprus. Interviews and direct observations were used to collect the data. The case study revealed that the cost of unused capacity is allocated to both open and laparoscopic (closed) surgeries. Thus, by using the time-driven activity-based costing system, managers should eliminate the cost of unused capacity so as to obtain better results. Based on the results of the study, hospital management is better able to understand the costs of different surgeries. In addition, managers can easily notice the cost of unused capacity and decide how many employees to be dismissed or directed to other productive areas.

  11. Managing Citations with Cost-Free Tools

    Science.gov (United States)

    Ovadia, Steven

    2011-01-01

    As faculty members receive more access to more electronic collections, they are forced to deal with the issue of bibliographic management. Historically, dealing with print material has been relatively simple: The only way to manage something being cited from a print resource was to hold the physical object (or a copy of the original) and create a…

  12. Analysis of the Cost Control and Management of Civil Air Defence Works%浅析人民防空工程全过程造价控制与管理

    Institute of Scientific and Technical Information of China (English)

    胡海宁

    2014-01-01

    The civil air defense engineering construction project is to assess the stage in the decision-making phase, design phase, bidding phase, construction phase and completion of settlement project accounts, so it is necessary to strengthen the control and management of engineering cost, and control the engineering cost in reasonable range, so as to improve the civil air defense construction economic benefit and social benefit.%人民防空工程的建设项目是在立项决策阶段、设计阶段、招投标阶段以及施工阶段和竣工结算等工程决算后评估阶段,因此就需要我们加强对工程造价的控制与管理,把工程造价控制在合理范围内,以此提高人民防空工程建设的经济效益和社会效益的目的。

  13. Application of Earned Value Management in Material Life Cycle Cost Control%挣值管理在装备寿命周期费用控制中的应用

    Institute of Scientific and Technical Information of China (English)

    米裕; 贺波; 郝晶; 王宏伟

    2011-01-01

    Base of the concept and the evaluating index system about earned value measure? We established three-dimensional model about earned value Management Applied in material life cycle cost control, and connected the each landmark in schedule dimension to the process of material life cycle, then we applied the ABC measure to account plan value of each landmark. Last, this paper give an example to illuminate earned value measure can forecast and control effectively to material life cycle cost.%在阐述挣值法的概念以及评价指标体系的基础上,建立了挣值管理在装备寿命周期费用控制中的三维模型,并将进度维中的各个里程碑与寿命周期过程结合起来,应用作业成本法对各个里程碑计划价值进行求解,最后举例说明,挣值法能够对装备寿命周期费用进行有效的预测和控制.

  14. The Use of Management Control Systems and Operations Management Techniques

    Directory of Open Access Journals (Sweden)

    Edelcio Koitiro Nisiyama

    2016-01-01

    Full Text Available It is well known that both management control systems (MCSs and operations management (OM are related to firm performance; however, an integrated st udy that involves MCS and OM within the context of firm performance is still lacking. This research aimed to examine the relationships among the use of MCSs and OM techniques and firm performance in the Brazilian auto parts industry. Simons’ levers of cont rol framework was used to characterise the uses of MCSs, and OM techniques, such as total quality management (TQM and continuous improvement programmes, were adopted. The results obtained through the structural equation modelling indicated that the diagno stic use of MCSs is positively associated with the goals of cost reduction. In addition, the interactive use of MCSs is positively associated with the objectives of introducing new products, which is consistent with previous research. Additionally, OM tech niques are positively related to cost reduction but have no direct relationship with the introduction of new products.

  15. Low-Cost Medical Office Data Management System

    OpenAIRE

    Divinski, Jane

    1980-01-01

    This project is developing and demonstrating a low-cost microcomputer-based medical office data management system. The system is aimed at the specific needs of small primary care medical practices, in particular, those located in rural areas.

  16. Cost-effectiveness analysis of sandhill crane habitat management

    Science.gov (United States)

    Kessler, Andrew C.; Merchant, James W.; Shultz, Steven D.; Allen, Craig R.

    2013-01-01

    Invasive species often threaten native wildlife populations and strain the budgets of agencies charged with wildlife management. We demonstrate the potential of cost-effectiveness analysis to improve the efficiency and value of efforts to enhance sandhill crane (Grus canadensis) roosting habitat. We focus on the central Platte River in Nebraska (USA), a region of international ecological importance for migrating avian species including sandhill cranes. Cost-effectiveness analysis is a valuation process designed to compare alternative actions based on the cost of achieving a pre-determined objective. We estimated costs for removal of invasive vegetation using geographic information system simulations and calculated benefits as the increase in area of sandhill crane roosting habitat. We generated cost effectiveness values for removing invasive vegetation on 7 land parcels and for the entire central Platte River to compare the cost-effectiveness of management at specific sites and for the central Platte River landscape. Median cost effectiveness values for the 7 land parcels evaluated suggest that costs for creating 1 additional hectare of sandhill crane roosting habitat totaled US $1,595. By contrast, we found that creating an additional hectare of sandhill crane roosting habitat could cost as much as US $12,010 for some areas in the central Platte River, indicating substantial cost savings can be achieved by using a cost effectiveness analysis to target specific land parcels for management. Cost-effectiveness analysis, used in conjunction with geographic information systems, can provide decision-makers with a new tool for identifying the most economically efficient allocation of resources to achieve habitat management goals.

  17. Thoughts on Contract Risk Management in Cost Management and Control of Real Estate Enterprises%房地产企业合同风险管理在成本管控中的思考

    Institute of Scientific and Technical Information of China (English)

    叶安华

    2012-01-01

    本文探讨房地产企业合同管理的现状,分析目前房地产企业合同管理的存在风险及成因,提出具有针对性的防范和控制措施,以降低房地产企业经营风险,提高企业经济效益.%This paper discusses the present situation of contract management of the real estate enterprises, analyzes risk and causes of contract management of real estate enterprises, and puts forward some corresponding preventing and controlling measures to reduce the business risks of real estate enterprises and economic efficiency.

  18. Integrated emission management strategy for cost-optimal engine-aftertreatment operation

    NARCIS (Netherlands)

    Cloudt, R.P.M.; Willems, F.P.T.

    2011-01-01

    A new cost-based control strategy is presented that optimizes engine-aftertreatment performance under all operating conditions. This Integrated Emission Management strategy minimizes fuel consumption within the set emission limits by on-line adjustment of air management based on the actual state of

  19. Economic Costs of Nitrogen Management in Agriculture

    NARCIS (Netherlands)

    Oenema, O.; Gyldenkaerne, S.; Oenema, J.

    2015-01-01

    Nitrogen (N) management is one of the measures of Annex IX of the revised Gothenburg Protocol and described in detail in the Guidance Document (Bittman et al., Options for ammonia mitigation: guidance from the UNECE task force on reactive nitrogen. Centre for Ecology & Hydrology, Edinburgh,

  20. Management control in modern organizations

    Directory of Open Access Journals (Sweden)

    Šljivić Slavoljub

    2015-01-01

    Full Text Available This paper deals with management control as an important instrument for managing performances in modern organizations. The paper indicates to the circumstances in which classical theory of management control was created, and describes its process of functioning, with the specifics in large organizations. The aim is to point to some open questions and directions of further development of the management control, as well as to at least partially fill the gap that exists in the domestic literature. The conclusion is that the existing management control framework remains still valid. Open questions can be best resolved within the concept that observes this matter as a 'package' of different control systems, not just those that are oriented to accounting-based performance measures.

  1. U.S. Army Central did not Implement Controls to Effectively Manage the Shared Cost of Administrative Support Functions in Iraq

    Science.gov (United States)

    2016-02-17

    Inspector General U.S. Department of Defense I N T E G R I T Y  E F F I C I E N C Y  A C C O U N TA B I L I T Y  E XC E L L E N C E Report ...ARMY CENTRAL DIRECTOR, DEFENSE CONTRACT MANAGEMENT AGENCY DIRECTOR, JOINT STAFF ARMY DEPUTY CHIEF OF STAFF FOR LOGISTICS, G-4 AUDITOR GENERAL ...OIG’s responsibilities described in Section 8L of the Inspector General Act of 1978, as amended. Finding U.S. Army Central (ARCENT) initially signed

  2. Costing support and cost control in manufacturing. A cost estimation tool applied in the sheet metal domain.

    OpenAIRE

    ten Brinke, E.

    2002-01-01

    In the product development cycle several engineering tasks like design, process planning and production planning have to be executed. The execution of these tasks mainly involves information processing and decision-making. Because costs is an important factor in manufacturing, adequate information about costs is extremely valuable for all engineering tasks. Therefore, a cost estimation system for the generation of cost information and for cost control, integrated in the product development cy...

  3. Environmental management requirements/defensible costs project. Final report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-02-01

    Lockheed Idaho Technologies Company (LITCO) used a systems engineering approach to develop the first formal requirements baseline for Idaho National Engineering Laboratory (INEL) Environmental Management (EM) Programs. The recently signed Settlement Agreement with the State of Idaho (Batt Agreement), along with dramatically reduced EM funding targets from Department of Energy (DOE) headquarters, drove the immediacy of this effort. Programs have linked top-level requirements to work scope to cost estimates. All EM work, grouped by decision units, was scrubbed by INEL EM programs and by an independent {open_quotes}Murder Board.{close_quotes} Direct participation of upper level management from LITCO and the DOE-Idaho Operations Office ensured best information and decisions. The result is a scrubbed down, defensible budget tied to top-level requirements for use in the upcoming DOE-Headquarters` budget workout, the Internal Review Board, the FY98 Activity Data Sheets submittal, and preparation of the FY97 control accounts and out-year plans. In addition to the remarkable accomplishments during the past eight weeks, major issues were identified and documented and follow-on tasks are underway which will lead to further improvements in INEL EM program management.

  4. IMPORTANCE AND ROLE OF COST ACCOUNTING IN COMPANY CRISIS MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Nemanja Todorović

    2011-01-01

    Full Text Available Company crisis could be defined asa process in a period of time that unexpectedlythreatesn the realization of the mission and goals ofthe company. As such, it has been present forseveral years both in highly developed countries ofthe world and in our country. The causes of thecrisis can be numerous, and the current crisis inour business is in many ways specific, and requiresa large extent and greater involvement ofmanagement structures in the detection andelimination of consequences caused by the crisis. Inthis regard, the management structure must focusattention to high-quality accounting - informationsupport, which results from adequately establishedconcept of managing accounting. Appropriate,timely and relevant information on economicperformance are necessary for its success, which atthe same time assume the role of control and/ordispositive crisis management instruments in thecompany. The information derived from managingaccounting as a quality base for decision makingshould enable recognition of symptoms and causesof the crisis, as well as crisis prevention andassessment. The paper recalls the specific and mostcommon causes of the crisis in the company, as oneof the important issues, especially in the globaleconomic crisis. In addition, the paper will pointout the importance of setting realistic goals andpossibilities to prevent the crisis. Finally, wehighlight the importance of cost accounting inorder to overcome the effects of the crisis.

  5. Family involvement, internal control and agency costs – Evidences from China's listed family firms

    Directory of Open Access Journals (Sweden)

    Zhang Wangfeng

    2016-03-01

    Full Text Available This study examines the agency costs of 314 family firms listed on Shanghai and Shenzhen Stock Exchange in China. The results show that agency costs of family firms increase significantly with the enhancement of family's ownership and the separation of ownership and control, while family involvement in management can reduce the agency costs. By including the variable proxying internal control and the interaction term between internal control and family involvement in the empirical model, we still find that the effects of family involvement on agency costs are contingent on the quality of internal control.

  6. Controlling Campylobacter in the chicken meat chain - Cost-effectiveness and cost-utility analysis

    NARCIS (Netherlands)

    Mangen MJJ; Havelaar AH; Nauta MJ; Koeijer AA de; Wit GA de; LEI; Animal Sciences Group; PZO; MGB

    2005-01-01

    The aim of this study was the estimation of cost-effectiveness and cost-utility of various interventions to control Campylobacter contamination of broiler meat. The relative risk, the intervention costs, the disease burden (expressed in Disability Adjusted Live Years (DALYs)) and the costs-of-illnes

  7. Managing the inventory control system.

    Science.gov (United States)

    Daniels, C E

    1985-02-01

    The four functions of management--planning, organizing, directing, and controlling--are described in relation to the hospital pharmacy inventory control system. Planning includes the development of inventory system objectives and identification of the resources needed to complete them. Organizing requires the manager to decide on the best method of grouping system activities and resources to complete the objectives in order of priority. Directing is a continual activity that involves obtaining optimal performance from the inventory system resources available. Controlling consists of regulation and verification of inventory system activities. The effective inventory system manager integrates planning, organizing, directing, and controlling in a continuous cycle.

  8. The Budgetary Process with a Use of Modern Approaches in Cost Management

    Directory of Open Access Journals (Sweden)

    Jiří Hammer

    2016-01-01

    Full Text Available State organisational units still compile their budget as incremental and as such it therefore disregards causes of the origination of costs and does not put a sufficient pressure on increase in efficiency of economy. This article aims to propose a budgetary setup for operating costs using the methods of ABC/ABM (Activity Based Costing/Activity Based Management in state organisational units (SOU. Essence of the proposed procedure towards budgetary setup as well as cost management is specification of such cost drivers that reflect the causal link between activities of the given organisation and indirect operating costs. Through a system of linear equations there is in turn resolved parity between demands on budgetary funding of a specific activity and full costs of activities. Using a multiple regression analyses, for selected cost groups there was also tested their dependence upon criteria that may act as general cost drivers. Undertaken research has also uncovered that frequently used variable “number of workers” cannot explain the analysed cost groups. Benefit of proposed solutions is increase in efficiency of SOU economy. This way, the management receives a tool for budgeting and cost control not only within the process structure based on activities, but also within individual items of the budgetary classification.

  9. THE MAIN COST-RELATED FACTORS IN AIRLINES MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Olesya Suntsova

    2016-03-01

    Full Text Available This paper analyzes the main factors that affect the strategies to reduce airlines costs. These costs factors were presented to experts from the airline industry through two rounds of questionnaires in sense tobe weighed. It was applied a method based on the structure of the AHP (Analytic Hierarchy Process and the results show that the main important factors for a cost-related airlines strategy are, in importance: routestructure and mesh; type and characteristics of the aircraft; cost of labor and management quality. This hierarchycan help the decision maker when facing the need of defining priorities in reduction costs. past decades despitethe increase in air transportation and significant decrease in average operation costs, it is observed that airlineshave low profitability. The liberalization of the markets and increase opportunities for competition diminishesprices, even when airlines face increasing costs. Considering that advantage in costs is an important strategy forcarriers to remain in the market, this paper analyzes the main factors that affect the strategies to reduce airlinescosts. These costs factors were presented to experts from the airline industry through two rounds ofquestionnaires in sense to be weighed. It was applied a method based on the structure of the AHP (AnalyticHierarchy Process and the results show that the main important factors for a cost-related airlines strategy are, inorder of importance: route structure and mesh; type and characteristics ofthe aircraft; cost of labor andmanagement quality. This hierarchy can help the decision maker when facing the need of defining priorities inreduction costs.

  10. Space Transportation Systems Life Cycle Cost Assessment and Control

    Science.gov (United States)

    Robinson, John W.; Rhodes, Russell E.; Zapata, Edgar; Levack, Daniel J. H.; Donahue, Benjaamin B.; Knuth, William

    2008-01-01

    Civil and military applications of space transportation have been pursued for just over 50 years and there has been, and still is, a need for safe, dependable, affordable, and sustainable space transportation systems. Fully expendable and partially reusable space transportation systems have been developed and put in operation that have not adequately achieved this need. Access to space is technically achievable, but presently very expensive and will remain so until there is a breakthrough in the way we do business. Since 1991 the national Space Propulsion Synergy Team (SPST) has reviewed and assessed the lessons learned from the major U.S. space programs of the past decades focusing on what has been learned from the assessment and control of Life Cycle Cost (LCC) from these systems. This paper presents the results of a selected number of studies and analyses that have been conducted by the SPST addressing the need, as well as the solutions, for improvement in LCC. The major emphasis of the SPST processes is on developing the space transportation system requirements first (up front). These requirements must include both the usual system flight performance requirements and also the system functional requirements, including the infrastructure on Earth's surface, in-space and on the Moon and Mars surfaces to determine LCC. This paper describes the development of specific innovative engineering and management approaches and processes. This includes a focus on flight hardware maturity for reliability, ground operations approaches, and business processes between contractor and government organizations. A major change in program/project cost control is being proposed by the SPST to achieve a sustainable space transportation system LCC - controlling cost as a program metric in addition to the existing practice of controlling performance and weight. Without a firm requirement and methodically structured cost control, it is unlikely that an affordable and sustainable space

  11. Cost management in the internal value chain of integrated application of activity-based costing, Kaizen concept and target costing

    Directory of Open Access Journals (Sweden)

    Pešić-Tomić Vesna

    2014-01-01

    Full Text Available The objective of this paper is an effort to view the possibilities of integrated use of target costing, activity based costing and Kaizen concept in the internal value chain as the central link of the entire chain. The idea is to stimulate the company management to think about the costs, position they take in the structure of price cost and their influence on forming the sales price since it is very important to produce right product for the consumer, of desired quality and functionality but along with as low production costs as possible. It is therefore needed to construct the right design of a product and provide its production at the shortest possible time along with as low costs as possible which will impact the efficiency of the entire value chain.

  12. Optimal allocation of watershed management cost among different water users

    Institute of Scientific and Technical Information of China (English)

    Wang Zanxin; Margaret M.Calderon

    2006-01-01

    The issue of water scarcity highlights the importance of watershed management. A sound watershed management should make all water users share the incurred cost. This study analyzes the optimal allocation of watershed management cost among different water users. As a consumable, water should be allocated to different users the amounts in which their marginal utilities (Mus) or marginal products (MPs) of water are equal. The value of Mus or MPs equals the water price that the watershed manager charges. When water is simultaneously used as consumable and non-consumable, the watershed manager produces the quantity of water in which the sum of Mus and/or MPs for the two types of uses equals the marginal cost of water production. Each water user should share the portion of watershed management cost in the percentage that his MU or MP accounts for the sum of Mus and/or MPs. Thus, the price of consumable water does not equal the marginal cost of water production even if there is no public good.

  13. The Business Change Initiative: A Novel Approach to Improved Cost and Schedule Management

    Science.gov (United States)

    Shinn, Stephen A.; Bryson, Jonathan; Klein, Gerald; Lunz-Ruark, Val; Majerowicz, Walt; McKeever, J.; Nair, Param

    2016-01-01

    Goddard Space Flight Center's Flight Projects Directorate employed a Business Change Initiative (BCI) to infuse a series of activities coordinated to drive improved cost and schedule performance across Goddard's missions. This sustaining change framework provides a platform to manage and implement cost and schedule control techniques throughout the project portfolio. The BCI concluded in December 2014, deploying over 100 cost and schedule management changes including best practices, tools, methods, training, and knowledge sharing. The new business approach has driven the portfolio to improved programmatic performance. The last eight launched GSFC missions have optimized cost, schedule, and technical performance on a sustained basis to deliver on time and within budget, returning funds in many cases. While not every future mission will boast such strong performance, improved cost and schedule tools, management practices, and ongoing comprehensive evaluations of program planning and control methods to refine and implement best practices will continue to provide a framework for sustained performance. This paper will describe the tools, techniques, and processes developed during the BCI and the utilization of collaborative content management tools to disseminate project planning and control techniques to ensure continuous collaboration and optimization of cost and schedule management in the future.

  14. Home Energy Management System Using NILM, Low-Cost HAN

    Institute of Scientific and Technical Information of China (English)

    Qasim Khalid; Naveed Arshad; Nasir Khan; Taha Hassan; Fahad Javed; Jahangir Ikram

    2014-01-01

    Home energy management systems (HEMs) are used to provide comfortable life for consumers as well as to save energy. An essential component of HEMs is a home area network (HAN) that is used to remotely control the electric devices at homes and buildings. Although HAN prices have dropped in recent years but they are still expensive enough to prohibit a mass scale deployments. In this paper, a very low cost alternative to the expensive HANs is presented. We have applied a combination of non-intrusive load monitoring (NILM) and very low cost one-way HAN to develop a HEM. By using NILM and machine learning algorithms we find the status of devices and their energy consumption from a central meter and communicate with devices through the one-way HAN. The evaluations show that the proposed machine learning algorithm for NILM achieves up to 99%accuracy in certain cases. On the other hand our radio frequency (RF)-based one-way HAN achieves a range of 80 feet in all settings.

  15. Life Cycle Costing Model for Solid Waste Management

    DEFF Research Database (Denmark)

    Martinez-Sanchez, Veronica; Astrup, Thomas Fruergaard

    2014-01-01

    To ensure sustainability of solid waste management, there is a need for cost assessment models which are consistent with environmental and social assessments. However, there is a current lack of standardized terminology and methodology to evaluate economic performances and this complicates...... LCC, e.g. waste generator, waste operator and public finances and the perspective often defines the systemboundaries of the study, e.g. waste operators often focus on her/his own cost, i.e. technology based,whereas waste generators and public finances often focus on the entire waste system, i.......e. system based. Figure 1 illustrates the proposed modeling framework that distinguishes between: a) budget cost, b) externality costs and 3) transfers and defines unit costs of each technology (per ton of input waste). Unitcosts are afterwards combined with a mass balance to calculate the technology cost...

  16. Total Quality Management and Cost of Quality

    Science.gov (United States)

    Hadjicostas, Evsevios

    Before we start analysing the philosophy of Total Quality Management it is worthwhile going back to the early days of quality and the quality movement. In fact, the quality concept dates back to the creation of Adam and Eve: “And God saw every thing that he had made, and, behold, it was very good”. (Genesis A 31). It is remarkable that at the end of each day, looking at his creations God was saying, “This is good”. However, at the end of the sixth day, after he finished the creation of human beings, he said, “This is very good”. It is amazing that he did not say, “This is excellent”. This is because excellence is something that we gain after tireless effort. God left room for improvement in order to challenge us and make our life more attractive, which has really happened!

  17. The costs of managing lower limb-threatening ischaemia.

    Science.gov (United States)

    Singh, S; Evans, L; Datta, D; Gaines, P; Beard, J D

    1996-10-01

    One hundred and fifty consecutive patients presenting with limb-threatening ischaemia were studied prospectively to determine treatment and rehabilitation costs in the first year. Limb salvage was attempted in 104 (69%) patients but failed in 13%. Mortality at 1 year was 27%. The cost of treatment, inpatient stay, occupational therapy, physiotherapy, convalescence, disablement services, home adaptations, home care, district nursing, transportation and outpatient visits were determined for each patient. The patients were classified according to their presentation and initial treatment into five groups (number of patients) whose median management costs (interquartile range) for 12 months were: Gp 1 (23 - Revascularisation for acute ischaemia = 3970 pounds (2984-5511) Gp 2 (29) - Angioplasty for critical ischaemia = 6611 pounds (3630-10,200) Gp 3 (52) - Reconstruction for critical ischaemia = 6766 pounds (4337-9677) Gp 4 (34) - Primary amputation = 10,162 pounds (7894-13,026) Gp 5 (12) - Primary bilateral amputations = 13,848 pounds (11,440-18,056) At 1 year, there was no significant difference in the cost of managing a patient with a critically ischaemic limb by angioplasty or surgical reconstruction. The cost of revascularisation for acute ischaemia was comparatively low because these patients required minimal rehabilitation. The median cost of managing a patient following amputation was almost twice that of successful limb salvage justifying an aggressive revascularisation policy. However, justification of such a policy on economic grounds requires salvage failure episode to be minimised as they increase costs considerably.

  18. Optimalization of logistic costs by the controlling approach

    Directory of Open Access Journals (Sweden)

    Katarína Teplická

    2007-10-01

    Full Text Available Article deals with logistic cost problems, their following, reporting and evaluation in the firm. It gives basic information about possible access of the effective decreasing of the logistic cost by the way of controlling access, or evaluation of Balance Score Card. It indicates short algorithm of logistic costs reporting by the way of controlling.

  19. Optimalization of logistic costs by the controlling approach

    OpenAIRE

    Katarína Teplická

    2007-01-01

    Article deals with logistic cost problems, their following, reporting and evaluation in the firm. It gives basic information about possible access of the effective decreasing of the logistic cost by the way of controlling access, or evaluation of Balance Score Card. It indicates short algorithm of logistic costs reporting by the way of controlling.

  20. Marginal abatement cost curve for NOx incorporating controls, renewable electricity, energy efficiency and fuel switching

    Science.gov (United States)

    A marginal abatement cost curve (MACC) traces out the relationship between the quantity of pollution abated and the marginal cost of abating each additional unit. In the context of air quality management, MACCs typically are developed by sorting end-of-pipe controls by their resp...

  1. Management Information System (MIS: Tool for Monitoring the Waste Management Health Service (RSS and Cost of Treatment

    Directory of Open Access Journals (Sweden)

    Vania Elisabete Schneider

    2013-06-01

    Full Text Available One of the major challenges of solid waste management has been improve and deploy systems that perform monitoring and control of management processes of health service’s waste (HSW. This study aims to evaluate the total cost per category of HSW/day and active bed/day with the handling of HSW in a teaching hospital in northeastern area of Brazil`s Rio Grande do Sul state and identify contributions of a management information system (MIS in the management process, especially considering the generation and segregation of waste. Utilized methodology was developed in two stages: data collection about the management of the HSW and proposition, implementation and feed of a MIS for recording and processing of data related to waste characterization. Results show that whether the management system of the hospital in this study were 100% right, the monthly savings for the treatment of infectious waste would be 18.4% of the costs and 5.83% of costs of chemical waste. The implementation of MIS becomes an essential tool in the evaluation of the management process of HSW since it makes possible to raise issues of fundamental importance to the implementation and evaluation of strategies contained in the HSW management plan. The MIS also represents a tool of easy reference and of great importance to evaluate generation of HSW as it helps to promote the surveillance, identification of sectors that have the biggest problems with segregation, as well as ways to minimize costs and impacts.

  2. Strategic cost management as instrument for improving competitiveness of agribusiness complex

    Directory of Open Access Journals (Sweden)

    Savić Bojan

    2014-01-01

    Full Text Available Cost accounting as a segment of an integrated accounting information system by generation of the relevant information provides significant support for both financial and managerial accounting. The above information represents the information base for decision making of internal and external users (management, investors, creditors and other stakeholders. In this paper a special attention is paid to contemporary systems of cost accounting, the application of which can be seen as an integral part of the effort undertaken in order to measure and control costs, since cost management is one of the indispensable elements to achieve, maintain and improve the competitiveness of enterprises. Having in mind the significant potential the Republic of Serbia has in the field of agricultural production, the aim of this paper is to highlight the challenges and specifics of cost management in the agribusiness complex enterprises. Hence, this paper discusses the modern systems of cost accounting as well as the cost management methods suited to the specific agricultural management activities, which could help to the local companies in efforts for share in the global agri-food products' market.

  3. Management control en innovatie

    NARCIS (Netherlands)

    Verbeeten, F.H.M.

    2014-01-01

    Het NBA-VRC Jaarcongres op 2 oktober aanstaande heeft als thema ‘disruptive innovation’. In een eerder artikel (Verbeeten, 2007) is in dit blad al eens ingegaan op de relatie tussen control en innovatie. In de afgelopen jaren is een aantal academische artikelen op dit gebied verschenen die - gegeven

  4. Managing the financial cost of exception to contracting standards

    DEFF Research Database (Denmark)

    Henschel, Rene Franz

    2008-01-01

    In managing financial cost of exception to contracting standards, the first step is to put up an intelligent contract standards exception monitoring system The next step is to maintain tailor-made, fair and transparent contracting standards The third step is to eliminate unnecessary information...... and repetitiveness in contracting standards The fourth step is to enable your organization and the customers or suppliers to handle the necessary exceptions themselves Finally you should consider the use of independent contracting standards and elimination of your own standards as a tool in managing the cost...

  5. Managing the financial cost of exception to contracting standards

    DEFF Research Database (Denmark)

    Henschel, Rene Franz

    2008-01-01

    In managing financial cost of exception to contracting standards, the first step is to put up an intelligent contract standards exception monitoring system The next step is to maintain tailor-made, fair and transparent contracting standards The third step is to eliminate unnecessary information...... and repetitiveness in contracting standards The fourth step is to enable your organization and the customers or suppliers to handle the necessary exceptions themselves Finally you should consider the use of independent contracting standards and elimination of your own standards as a tool in managing the cost...

  6. On costs management of engineering programs%谈工程项目成本管理

    Institute of Scientific and Technical Information of China (English)

    蔡俊芝

    2011-01-01

    Combining with the contents for the costs of the construction programs and the aims for the costs management of programs,from the steps of construction program costs management,the paper indicates the costs forecasting of the construction programs,the costs plans,the costs control,the costs settlement and the cost analysis,so as to improve the management methods for the program costs and to make enterprises be invincible.%结合施工项目成本包含的内容及项目成本管理的目标,从施工项目成本管理的环节入手,对施工项目成本预测、成本计划、成本控制、成本核算及成本分析等作了论述,以期完善项目成本管理方法,使企业在竞争中立于不败之地。

  7. An optimal promotion cost control model for a markovian manpower ...

    African Journals Online (AJOL)

    An optimal promotion cost control model for a markovian manpower system. ... Log in or Register to get access to full text downloads. ... A theory concerning the existence of an optimal promotion control strategy for controlling a Markovian ...

  8. Lifetime costs of colon and rectal cancer management in Canada.

    Science.gov (United States)

    Maroun, Jean; Ng, Edward; Berthelot, Jean-Marie; Le Petit, Christel; Dahrouge, Simone; Flanagan, William M; Walker, Hugh; Evans, William K

    2003-01-01

    Colorectal cancer is the second leading cause of cancer-related mortality among Canadians. We derived the direct health care costs associated with the lifetime management of an estimated 16,856 patients with a diagnosis of colon and rectal cancer in Canada in 2000. Information on diagnostic approaches, treatment algorithms, follow-up and care at disease progression was obtained from various databases and was integrated into Statistics Canada's Population Health Model (POHEM) to estimate lifetime costs. The average lifetime cost (in Canadian dollars) of managing patients with colorectal cancer ranged from $20,319 per case for TNM stage I colon cancer to $39,182 per case for stage III rectal cancer. The total lifetime treatment cost for the cohort of patients in 2000 was estimated to be over $333 million for colon and $187 million for rectal cancer. Hospitalization represented 65% and 61% of the lifetime costs of colon and rectal cancer respectively. Disease costing models can be important policy- relevant tools to assist in resource allocation. Our results highlight the importance of performing preoperative tests and staging in an ambulatory care setting, where possible, to achieve optimal cost efficiencies. Similarly, terminal care might be delivered more efficiently in the home environment or in palliative care units.

  9. Cost management based security framework in mobile ad hoc networks

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Security issues are always difficult to deal with in mobile ad hoc networks. People seldom studied the costs of those security schemes respectively and for some security methods designed and adopted beforehand, their effects are often investigated one by one. In fact, when facing certain attacks, different methods would respond individually and result in waste of resources.Making use of the cost management idea, we analyze the costs of security measures in mobile ad hoc networks and introduce a security framework based on security mechanisms cost management. Under the framework, the network system's own tasks can be finished in time and the whole network's security costs can be decreased. We discuss the process of security costs computation at each mobile node and in certain nodes groups. To show how to use the proposed security framework in certain applications, we give examples of DoS attacks and costs computation of defense methods. The results showed that more secure environment can be achieved based on the security framework in mobile ad hoc networks.

  10. 谈项目管理中的成本管理%Discussion on the cost management of project management

    Institute of Scientific and Technical Information of China (English)

    张凯

    2014-01-01

    介绍了成本预测的含义,主要从人工、材料、机械、工期等费用的控制着手,对成本控制的措施进行了阐述,并对成本核算与竣工结算的注意事项作了研究,以采取有效的措施进行成本管理,为企业赢得经济效益。%This paper introduced the meaning of cost prediction, mainly from the control of artificial, material, machinery, construction period and other cost, elaborated the cost control measures, and researched the matters needing attention of cost accounting and completion settlement, so as to take effective measures for cost management, win economic benefits for the enterprises.

  11. Investigation of joint costs management practices of dairy industry: a contingency approach

    Directory of Open Access Journals (Sweden)

    Vinícius Costa da Silva Zonatto

    2014-06-01

    Full Text Available The research has investigated the adoption of administration practices in the set of costs in dairy product industries in the Southwest Region in Parana State, as well as, the contingency factors which has influenced the system in the management control at these companies. The explore research was developed through a study on data in quantitative approach in forty- three dairies. From these, just twenty-three produce milk and the other twenty cheese and its derivatives. According to the study these companies are concerned on how to check their costs on production. However, just the dairies which produce cheese and its derivatives are managing costs based on data in a planning and control process. The way used to determine the costs is based on the method of market value. These organizations stand out by the development of control systems of computerized costs where the aims are related to right identification of the costs and the prices for sale, as well. The main outside elements which have affected the organizations are the market needs and the goods availability. In relation to the model  of the manage control in these organizations, it was  checked that these are different from the others in the strategies structure, complexity in the production process, level of computerization and the aims of the use. It was concluded that the administration practices in those researched dairies are influenced by contingency factors.

  12. A Low Computation Cost Key Management Solution to MANET

    Institute of Scientific and Technical Information of China (English)

    WANG Shun-man; TAO Ran; WANG Yue; XU Kai; WANG Zhan-lu

    2006-01-01

    After concisely analyzing the typical group key agreement protocols of centralized key distribution (CKD),Diffie-Hellman (DH) and group Diffie-Hellman (GDH), tree-based group Diffie-Hellman (TGDH), the paper gives out a new key management method by threshold cryptography and tree-based structure, which is proved to gain advantages in computation cost greatly and improves the MANET key management performance accordingly.

  13. Sustainable cost reduction by lean management in metallurgical processes

    OpenAIRE

    A. V. Todorut; L. Paliu-Popa; V. S. Tselentis; D. Cirnu

    2016-01-01

    This paper focuses on the need for sustainable cost reduction in the metallurgical industry by applying Lean Management (LM) tools and concepts in metallurgical production processes leading to increased competitiveness of corporations in a global market. The paper highlights that Lean Management is a novel way of thinking, adapting to change, reducing waste and continuous improvement, leading to sustainable development of companies in the metallurgical industry. The authors outline the main L...

  14. Cost Evaluation and Portfolio Management Optimization for Biopharmaceutical Product Development

    OpenAIRE

    Nie, W.

    2015-01-01

    The pharmaceutical industry is suffering from declining R&D productivity and yet biopharmaceutical firms have been attracting increasing venture capital investment. Effective R&D portfolio management can deliver above average returns under increasing costs of drug development and the high risk of clinical trial failure. This points to the need for advanced decisional tools that facilitate decision-making in R&D portfolio management by efficiently identifying optimal solutions while accounting...

  15. Environmetal aspects of cost management in the Czech Republic

    Directory of Open Access Journals (Sweden)

    Radan Hojná

    2015-12-01

    Full Text Available Industry is continuously developing and so environmental protection is becoming more and more important. An important role in environmental protection is played by the European Union, which is placing particularly emphasis on systematic approaches so as to prevent devastation of the environment. Within the framework of environmental protection, entrepreneurial entities (not only in the Czech Republic utilize statutory and voluntary environmental tools. Implementation of one of the voluntary environmental tools – environmental management accounting (EMA – has become an important part of internal cost management. EMA is a very important environmental policy tool. Its application leads to reducing the negative impacts of an enterprise’s activities on the environment, to increasing the efficiency in the utilization of production inputs and to improving the enterprise’s economic management. A great advantage of EMA lies in its versatility; it can be, therefore, used in large, medium-sized and small enterprises, in various industries as well as in the service sector. EMA makes it possible to accurately establish what part of the total costs is related to environmental issues. In management accounting, environmental costs are hidden as a part of overhead costs. Their correct identification is important for the purpose of costing with respect to individual products. Questionnaire responses were used to examine whether enterprises utilize internal accounting and whether they monitor environmental costs within the framework of their internal accounting. Acceptance environmental costs was analysed on the basis of a division of the enterprises from the following points of view: ownership of the enterprise, the number of employees and the field of business.

  16. Reducing IT costs and ensuring safe operation with application of the portfolio management

    Directory of Open Access Journals (Sweden)

    Livia Alice Mozsar Kovacsne

    2017-05-01

    Full Text Available Large companies need to give focus on their cost components related to their information technology. Business growths is supported by their IT and hundreds or thousands of applications worldwide. Top level management needs to focus more on their information strategy and the applications they need to manage. A structured and transparent application landscape supports not only the current business but it also enables faster business growth for the future as well. Structuring and organizing the applications related to the various risks supports secure business and information operations within a company. Capturing the applications gives the companies an overview of their information costs and provides the possibility of measurement and control of their IT costs elements. Application portfolio management and information security management are important elements of the corporate strategies.

  17. 港口企业成本控制与财务管理的联动机制探究%Port of cost control and financial management to explore the linkage mechanism

    Institute of Scientific and Technical Information of China (English)

    陈军

    2011-01-01

    Coal as a strategic material for the support of the national economy development, has always played an important role. However, from tbe downstream industry cbain of coal demands, preached more obvious fluctuations. This cyclical fluctuations must own organization to grasp the control and financial management reverse conduction through the supply rational allocation of resources. How to explore the linkage mechanism, it chain, affecting the port business of their to deal with this challenge, based on cost has become a need to seriously think about.%煤炭作为战略物资,对于支撑国民经济的发展而言,历来扮演着重要的角色。然而,从下游产业链对煤炭的需求来看,却呈现出较为明显的周期性波动。这种周期性波动必然通过供应链的逆向传导,影响到港口企业对自身组织资源配置的合理把握。如何在应对这一挑战的基础上,探究成本控制与财务管理的联动机制,便成为了需要认真思考的问题。

  18. Management Science/Industrial Engineering Techniques to Reduce Food Costs.

    Science.gov (United States)

    Greenberg, Murray

    This paper examines the contributions of Industrial Engineering and Management Science toward reduction in the cost of production and distribution of food. Food processing firms were requested to respond to a questionnaire which asked for examples of their use of various operations research tools and information on the number of operations…

  19. Costs and efficacy of management measures to improve udder health on Dutch dairy farms.

    Science.gov (United States)

    Huijps, K; Hogeveen, H; Lam, T J G M; Oude Lansink, A G J M

    2010-01-01

    Many different management measures are available to control mastitis, a very costly disease in the dairy sector. The objective of this paper was to evaluate the costs and efficacies of 18 of these management measures, for contagious and environmental pathogens, and their effect on bulk tank somatic cell count (BTSCC) and incidence of clinical mastitis (CM). To determine the efficacies for these management measures, literature data and expertise were combined using Monte Carlo expert evaluation analysis. The effect of management measures varied with the incidence of CM and BTSCC, as well as for environmental and contagious problems. On average, postmilking teat disinfection was found to be the most effective measure in all situations. All management measures had large uncertainty around the most likely value. Results of a data envelopment analysis showed that 4 of the management measures included formed the best-practice frontier (the most cost-efficient measures): keeping cows standing after milking, rinsing clusters after milking a clinical case, using a separate cloth for all cows, and wearing milkers' gloves. Of the top 25 management measures (the 18 base management measures including levels of compliance), 8 were measures with 100% compliance; the others were sublevels of these measures with compliance varying between 25 and 100%. A lower hourly rate of the farmer did not influence management measures from the best-practice frontier, but had some effect on the efficiency scores of the other management measures.

  20. A KBE genetic-causal cost modelling methodology for manufacturing cost contingency management

    NARCIS (Netherlands)

    Curran, R.; Gilmour, M.; McAlleean, C.; Kelly, P.

    2009-01-01

    The paper provides validated evidence of a robust methodology for the management of lean manufacturing cost contingency, with a particular focus on contingency regarding recurring work content. A truly concurrent engineering process is established by capturing a range of knowledge from the design, m

  1. A KBE genetic-causal cost modelling methodology for manufacturing cost contingency management

    NARCIS (Netherlands)

    Curran, R.; Gilmour, M.; McAlleean, C.; Kelly, P.

    2009-01-01

    The paper provides validated evidence of a robust methodology for the management of lean manufacturing cost contingency, with a particular focus on contingency regarding recurring work content. A truly concurrent engineering process is established by capturing a range of knowledge from the design,

  2. Standing up in multiple sclerosis (SUMS): protocol for a multi-centre randomised controlled trial evaluating the clinical and cost effectiveness of a home-based self-management standing frame programme in people with progressive multiple sclerosis.

    Science.gov (United States)

    Freeman, J A; Hendrie, W; Creanor, S; Jarrett, L; Barton, A; Green, C; Marsden, J; Rogers, E; Zajicek, J

    2016-05-05

    Multiple sclerosis (MS) is an incurable, unpredictable but typically progressive neurological condition. It is the most common cause of neurological disability in young adults. Within 15 years of diagnosis, approximately 50 % of affected people are unable to walk unaided, and over time an estimated 25 % depend on a wheelchair. Typically, people with such limited mobility are excluded from clinical trials. Severely impaired people with MS spend much of their day sitting, often with limited ability to change position. In response, secondary complications can occur including: muscle wasting, pain, reduced skin integrity, spasms, limb stiffness, constipation, and associated psychosocial problems such as depression and lowered self-esteem. Effective self-management strategies, which can be implemented relatively easily and cheaply within people's homes, are needed to improve or maintain mobility and reduce sedentary behaviour. However this is challenging, particularly in the latter stages of disease. Regular supported standing using standing frames is one potential option. SUMS is a pragmatic multi-centre randomised controlled trial evaluating use of Oswestry standing frames with blinded outcome assessment and full economic evaluation. Participants will be randomly allocated (1:1) to either a home-based, self-management standing programme (with advice and support) along with their usual care or to usual care alone. Those in the intervention group will be asked to stand for a minimum of 30 min three times weekly over 20 weeks. Each participant will be followed-up at 20 and 36 weeks post baseline. The primary clinical outcome is motor function, assessed using the Amended Motor Club Assessment. The primary economic endpoint is quality-adjusted life years. The secondary outcomes include measures of explanatory physical impairments, key clinical outcomes, and health-related quality of life. An embedded qualitative component will explore participant's and carer

  3. Guidelines for cost control and analysis of cost-type research and development contracts

    Science.gov (United States)

    Sibbers, C. W.

    1981-01-01

    The cost information which should be obtained from a contractor(s) on a major, cost type research and development contract(s), and the analyses and effective use of these data are discussed. Specific type(s) of information which should be required, methods for analyzing such information, and methods for effectively using the results of such analyses to enhance NASA contract and project management are included. The material presented is based primarily on the principal methods which have been effectively used in the management of major cost type research and development contracts.

  4. Components of the costs of controlling quality: a transaction cost economics approach.

    Science.gov (United States)

    Stiles, R A; Mick, S S

    1997-01-01

    This article identifies the components that contribute to a healthcare organization's costs in controlling quality. A central tenet of our argument is that at its core, quality is the result of a series of transactions among members of a diverse network. Transaction cost economics is applied internally to analyze intraorganizational transactions that contribute to quality control, and questions for future research are posed.

  5. Development of cost effective nutrient management strategies for a watershed with the DSS FyrisCOST

    Science.gov (United States)

    Collentine, D.; Johnsson, H.; Larsson, P.; Markensten, H.; Widén Nilsson, E.

    2012-12-01

    This paper describes an application of the FyrisCOST model to calculate the cost efficiency of alternative scenarios for nitrogen management in a small agricultural catchment in Southern Sweden. The scenarios include the spatial distribution by sub-catchment of a set of nitrogen abatement measures that have been identified as eligible for financial support under the Swedish Rural Development Program (wetlands, catch crops, spring plowing and a combination of these) with alternative crop distributions. The model FyrisCOST is a catchment scale DSS that has been developed for the evaluation of alternative nutrient mitigation strategies. This model is able to evaluate a range of mitigation approaches for phosphorous and nitrogen from several sources (point and diffuse). This allows cost efficiency to be estimated for a catchment based on a combination of measures. The model is currently being used to develop a data base for the Swedish Water Authorities on the cost efficiency of buffer zones for all small catchments in Sweden. Hydrological flows in the FyrisCOST model are built on the dynamic model FyrisNP and nutrient losses are derived from simulations from the Nutrient Leaching Coefficient Calculation System (NLeCCS) which includes the ICECREAMDB model for estimating phosphorus losses and the SOILNDB model for soil nitrogen leaching. FyrisCOST calculates nitrogen concentrations in effluent water for each sub-catchment. The concentration of nitrogen is dependent on the current land use and geographical conditions. In order to evaluate agricultural scenarios in FyrisCOST a method for calculating N leaching from agricultural land was constructed. The calculation includes crop rotations and tillage systems and differentiates between annual and perennial crops. The model is able to take into account the probability that a primary crop is followed by a specific crop/tillage system and the effect on nutrient losses estimated using a specially developed leaching

  6. Control and operation cost optimization of the HISS cryogenic system

    Science.gov (United States)

    Porter, J.; Bieser, F.; Anderson, D.

    1983-08-01

    The Heavy Ion Spectrometer System (HISS) relies upon superconducting coils of cryostable design to provide a maximum particle bending field of 3 tesla. A previous paper describes the cryogenic facility including helium refrigeration and gas management. A control strategy which has allowed full time unattended operation, along with significant nitrogen and power cost reductions is discussed. Reduction of liquid nitrogen consumption was accomplished by using the sensible heat available in the cold exhaust gas. Measured nitrogen throughput agrees with calculations for sensible heat utilization of zero to 70%. Calculated consumption saving over this range is 40 liters per hour for conductive losses to the supports only. It is found that the measured throughput differential for the total system is higher.

  7. Control and operation cost optimization of the HISS cryogenic system

    Energy Technology Data Exchange (ETDEWEB)

    Porter, J.; Bieser, F.; Anderson, D.

    1983-08-01

    The Heavy Ion Spectrometer System (HISS) relies upon superconducting coils of cryostable design to provide a maximum particle bending field of 3 tesla. A previous paper describes the cryogenic facility including helium refrigeration and gas management. This paper discusses a control strategy which has allowed full time unattended operation, along with significant nitrogen and power cost reductions. Reduction of liquid nitrogen consumption has been accomplished by making use of the sensible heat available in the cold exhaust gas. Measured nitrogen throughput agrees with calculations for sensible heat utilization of zero to 70%. Calculated consumption saving over this range is 40 liters per hour for conductive losses to the supports only. The measured throughput differential for the total system is higher.

  8. Energy Management Dynamic Control Topology In MANET

    Science.gov (United States)

    Madhusudan, G.; Kumar, TNR

    2017-08-01

    Topology management via per-node transmission power adjustment has been shown effective in extending network lifetime. The existing algorithms constructs static topologies which fail to take the residual energy of network nodes, and cannot balance energy consumption efficiently. To address this problem, a Light Weighted Distributed Topology Control algorithm EMDCT(Energy Management Dynamic Control Topology ) is proposed in this paper. Based on the link metric of the network, both the energy consumption rate level and residual energy levels at the two end nodes are considered. EMDCT generates a Dynamic Topology that changes with the variation of node energy without the aid of location information, each node determines its transmission power according to local network information, which reduces the overhead complexity of EMDCT greatly. The experiment results show that EMDCT preserves network connectivity and manitains minimum-cost property of the network also it can extend network lifetime more remarkably.

  9. LEAN HEALTHCARE SUPPLY CHAIN MANAGEMENT: MINIMIZING WASTE AND COSTS

    Directory of Open Access Journals (Sweden)

    Catia M L Machado

    2014-12-01

    Full Text Available The purpose of this research is to investigate the management models applied in the supply chain providing services in healthcare organizations, considering the lenses of lean. The aim of this is to develop a model of supply chain management focusing on the identification and minimization of waste, assisting in decision making and contributing to the quality of services and as a consequence the reduction of the costs involved in healthcare supply chain. The philosophies of continuous improvement and lean techniques have a role to play in helping healthcare to provide quality service and support to reduce costs in the current budget constraints. In the supply chain of hospitals the financial costs can be around 40% of its budget (MASOUMI et al. 2012; SOUZA et al., 2013. This article sheds light on the improvement in decision making and the effect of reducing costs in the healthcare supply chain. In this sense, the research intend to expand knowledge related to supply chain management in the area of ​​provision of healthcare services through the use of the philosophy of continuous improvement and lean principles, helping healthcare to provide quality service within their current budget constraints.

  10. Performance, Process, and Costs: Managing Service Quality with the Balanced Scorecard.

    Science.gov (United States)

    Poll, Roswitha

    2001-01-01

    Describes a cooperative project among three German libraries that used the Balanced Scorecard as a concept for an integrated quality management system. Considers performance indicators across four perspectives that will help academic libraries establish an integrated controlling system and to collect and evaluate performance as well as cost data…

  11. An Introduction to the NCHEMS Costing and Data Management System. Technical Report No. 55.

    Science.gov (United States)

    Haight, Mike; Martin, Ron

    The NCHEMS Costing and Data Management System is designed to assist institutions in the implementation of cost studies. There are at least two kinds of cost studies: historical cost studies which display cost-related data that reflect actual events over a specific prior time period, and predictive cost studies which forecast costs that will be…

  12. Gender Prespecified Sampling for Cost Control

    OpenAIRE

    Trung Le, Kien; Diop, Abdoulaye; Wittrock, Jill; Al-Emadi, Darwish; Elawad, Elmogiera

    2014-01-01

    Nationally representative surveys administered in the Middle East and North Africa typically are conducted using methodological techniques developed from outside the region. Sometimes these best practices require modification for local contexts, and one common—but costly—adaptation is to use teams of male and female interviewers for face-to-face surveys. We address the trade-off between costs and quality by testing a sampling method based on gender matching of interviewers and ...

  13. Reactive control processes contributing to residual switch cost and mixing cost across the adult lifespan.

    Science.gov (United States)

    Whitson, Lisa R; Karayanidis, Frini; Fulham, Ross; Provost, Alexander; Michie, Patricia T; Heathcote, Andrew; Hsieh, Shulan

    2014-01-01

    In task-switching paradigms, performance is better when repeating the same task than when alternating between tasks (switch cost) and when repeating a task alone rather than intermixed with another task (mixing cost). These costs remain even after extensive practice and when task cues enable advanced preparation (residual costs). Moreover, residual reaction time mixing cost has been consistently shown to increase with age. Residual switch and mixing costs modulate the amplitude of the stimulus-locked P3b. This mixing effect is disproportionately larger in older adults who also prepare more for and respond more cautiously on these "mixed" repeat trials (Karayanidis et al., 2011). In this paper, we analyze stimulus-locked and response-locked P3 and lateralized readiness potentials to identify whether residual switch and mixing cost arise from the need to control interference at the level of stimulus processing or response processing. Residual mixing cost was associated with control of stimulus-level interference, whereas residual switch cost was also associated with a delay in response selection. In older adults, the disproportionate increase in mixing cost was associated with greater interference at the level of decision-response mapping and response programming for repeat trials in mixed-task blocks. These findings suggest that older adults strategically recruit greater proactive and reactive control to overcome increased susceptibility to post-stimulus interference. This interpretation is consistent with recruitment of compensatory strategies to compensate for reduced repetition benefit rather than an overall decline on cognitive flexibility.

  14. Cost-Effective Control Systems for Colleges and Universities: A New Paradigm.

    Science.gov (United States)

    Hubbell, Loren Loomis; Dougherty, Jennifer Dowling

    This report addresses the issue of maintaining adequate controls within a streamlined or restructured financial affairs environment at an institution of higher education. It presents a new paradigm for control structures designed to more effectively meet administrators' needs--both in terms of cost and risk management. The first section: (1)…

  15. Unpower aerocraft augmented state feedback tracking guaranteed cost control

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    Aimed at designing the unpower aerocraft attitude control system in a simple and practical way,the guaranteed cost control is adopted.To eliminate the steady-error,a novel tracking control approach-augmented state feedback tracking guaranteed cost control is proposed.Firstly,the unpower aerocraft is modeled as a linear system with norm bounded parameter uncertain,then the linear matrix inequality based state feedback gnaranteed cost control law is combined with the augmented state feedback tracking control from a new point of view.The sufficient condition of the existence of the augmented state feedback tracking guaranteed cost control is derived and converted to the feasible problem of the linear matrix inequality.Finally,the proposed approach is applied to a specified unpower aerocraft.The six dimensions of freedom simulation results show that the proposed approach is effective and feasible.

  16. TRANSACTION COSTS AND MARKET IMPACT IN INVESTMENT MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Marek Kociński

    2015-05-01

    Full Text Available The aim of this article is to analyse the major sources of transaction costs in financial markets, in particular to find the amounts of such costs on the Warsaw Stock Exchange (WSE. Sources of transaction costs are considered: commissions, bid-ask spread and market impact. The commissions are only briefly described since they are explicitly stated and easily measured. More attention is paid to the bid-ask spread which is one of the main causes of trading costs. It is shown that the investor who wants to outperform the Polish market should usually expect a much higher bid-ask spread than it follows from the officially used calculations. Then it is demonstrated how historical spreads can be used in predicting their future values. This seems to be important from the practical point of view, since forecasting trading costs is a compelling task for financial managers. Next, market impact and market impact costs are considered. The practical method of measuring these is applied and discussed.

  17. Process cost calculation - an alternative to cost management?; Prozesskostenrechnung - eine Alternative fuer das Kostenmanagement?

    Energy Technology Data Exchange (ETDEWEB)

    Anon.

    1998-01-12

    Increasing competition and changing markets in the energy sector make new demands on cost management and at the same time on the quality to be provided by the costing systems. The process cost calculation used today in various branches of industry is able to contribute - by orientating itself to processes and chains of delivered value - to an assignment of costs doing more justice to the causes so that costing information with improved meaningfulness is available for entrepreneurial decisions. The authors introduce process cost calculation and illustrate its function using a practice-related example for its application. Potential fields of utilisation in the electricity supply enterprises are subsequently shown. (orig.) [Deutsch] Zunehmender Wettbewerb und sich wandelnde Maerkte im Energiesektor stellen neue Anforderungen an das Kostenmanagement und damit auch an die Qualitaet der von den Kostenrechnungssystemen bereitzustellenden Informationen. Die heute in verschiedenen Wirtschaftszweigen eingesetzte Prozesskostenrechnung kann - durch Orientierung an Prozessen und Wertschoepfungsketten - zu einer verursachungsgerechteren Kostenzuordnung beitragen, so dass fuer unternehmerische Entscheidungen Kostenrechnungsinformationen mit verbesserter Aussagekraft zur Verfuegung stehen. Die Verfasser stellen die Prozesskostenrechnung vor und veranschaulichen deren Funktionsweise anhand eines praxisbezogenen Anwendungsbeispiels. Im Anschluss werden moegliche Einsatzgebiete fuer Energieversorgungsunternehmen aufgezeigt. (orig.)

  18. Process management: two control charts.

    Science.gov (United States)

    McKenzie, L

    1993-09-01

    It is not at all surprising that many persons avoid involvement in statistical process control. The statistical procedures developed in industry to monitor production processes are somewhat different from those employed in biostatistics and social science applications. Many find it difficult to adjust to these procedures and to apply statistical process control techniques to situations in health care settings. Not everyone involved in a QI process, however, needs to become versed in statistical process control techniques. At the Indiana University Medical Center several persons from different hospital departments have volunteered to form a cadre of internal statistical process control consultants. The group has come to be known by some as the statistical process control "think tank." No doubt a small group of individuals who are interested in statistics, quality control, and computers can be found in most hospitals. While it is necessary that the large majority of managers and supervisors in any health care organization are knowledgeable about process management and control charts at the concept level of understanding, it takes a relatively few to understand and use such control charts. As internal consultants, these few persons can provide technical assistance when such aid is needed.

  19. Concepts for Life Cycle Cost Control Required to Achieve Space Transportation Affordability and Sustainability

    Science.gov (United States)

    Rhodes, Russel E.; Zapata, Edgar; Levack, Daniel J. H.; Robinson, John W.; Donahue, Benjamin B.

    2009-01-01

    Cost control must be implemented through the establishment of requirements and controlled continually by managing to these requirements. Cost control of the non-recurring side of life cycle cost has traditionally been implemented in both commercial and government programs. The government uses the budget process to implement this control. The commercial approach is to use a similar process of allocating the non-recurring cost to major elements of the program. This type of control generally manages through a work breakdown structure (WBS) by defining the major elements of the program. If the cost control is to be applied across the entire program life cycle cost (LCC), the approach must be addressed very differently. A functional breakdown structure (FBS) is defined and recommended. Use of a FBS provides the visibifity to allow the choice of an integrated solution reducing the cost of providing many different elements of like function. The different functional solutions that drive the hardware logistics, quantity of documentation, operational labor, reliability and maintainability balance, and total integration of the entire system from DDT&E through the life of the program must be fully defined, compared, and final decisions made among these competing solutions. The major drivers of recurring cost have been identified and are presented and discussed. The LCC requirements must be established and flowed down to provide control of LCC. This LCC control will require a structured rigid process similar to the one traditionally used to control weight/performance for space transportation systems throughout the entire program. It has been demonstrated over the last 30 years that without a firm requirement and methodically structured cost control, it is unlikely that affordable and sustainable space transportation system LCC will be achieved.

  20. Sustainable cost reduction by lean management in metallurgical processes

    Directory of Open Access Journals (Sweden)

    A. V. Todorut

    2016-10-01

    Full Text Available This paper focuses on the need for sustainable cost reduction in the metallurgical industry by applying Lean Management (LM tools and concepts in metallurgical production processes leading to increased competitiveness of corporations in a global market. The paper highlights that Lean Management is a novel way of thinking, adapting to change, reducing waste and continuous improvement, leading to sustainable development of companies in the metallurgical industry. The authors outline the main Lean Management instruments based on recent scientific research and include a comparative analysis of other tools, such as Sort, Straighten, Shine, Standardize, Sustain (5S, Visual Management (VM, Kaizen, Total Productive Maintenance (TPM, Single-Minute Exchange of Dies (SMED, leading to a critical appraisal of their application in the metallurgical industry.

  1. CONSIDERATIONS REGARDING THE PURPOSE OF DIRECT COSTING METHOD IN A COMPANY`S MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Ionescu Ion

    2013-04-01

    Full Text Available This study pertains to the scope of managerial accounting and is based on the establishment and control of costs and performances within the entities in the industry of chemical fertilizers. The scientific approach has been initiated as a result of some personal researches in the field of accounting and management control, since in the current conditions, in which management accounting does not come up to the standards of managerial accounting, it is necessary to apply some models or techniques that would support the taking of management decisions. The main aim of the research is to present a modality of organizing the managerial accounting so that it would enable to calculate a pertinent cost on each type of manufactured product and, finally, to establish the result obtained by each item and by the whole entity, by using the direct costing method, which due to the established specific indicators gives the possibility to perform an efficient management. The main research methods used to accomplish the scientific approach were the comparative analysis, the synthesis and the qualitative research. The major implications of the presented method for the examined field has been to establish a pertinent cost, oriented towards the entity’s management, as well as to maximize the result obtained, by continuously correlating the variable and fixed expenses with the volume of the activity and the selling price.

  2. [Case management. The nursing business of care or cost].

    Science.gov (United States)

    Sandhu, B K; Duquette, A; Kérouac, S; Rouillier, L

    1992-01-01

    Less money spent on health services, cost-effectiveness, better productivity and more efficiency are some of the driving forces of contemporary "neo-liberalism" and political trends. How can nursing services and the profession's human values adapt in this difficult context? The authors describe the newest modality of patient care delivery system: nursing case management. They examine the factors and assumptions that led up to its development and point out the validity of asking some serious questions before embarking on the euphoria of case management.

  3. Managing concrete bridges: Methods for reducing costs and user inconveniences

    DEFF Research Database (Denmark)

    Goltermann, Per

    2005-01-01

    The paper presents experiences from modern bridge maintenance management, which has been forced to develop new and cost-efficient approaches in order to cope with the increase in overall deterioration of the aging bridge stock, the growing requirements to accessibility and the decreasing budgets....... These approaches are focused on cost reductions, but must as well lead to a reduction of the user inconveniences (traffic delays, noise, dust) and to a reduction of the environmental impact. These approaches can be based on an assessment of the structures safety, which incorporates the inaccuracies...... in the condition assessments, the models and the predictions in the strategies and the cost estimations. This may lead to increased inspection frequencies, detailed simulations, monitoring and testing to be used as alternatives to extensive repairs, rehabilitations or strengthening. The approaches will in other...

  4. The cost of creativity: A controle perspective

    NARCIS (Netherlands)

    Grabner, I.; Speckbacher, Gerhard

    2016-01-01

    Organizations that rely heavily on employee creativity face a dilemma: the particular nature of creative production calls for a substantial use of formal control, yet such control can undermine employee creativity. We examine this dilemma by analyzing how an organization's reliance on creativity inf

  5. Data Center Storage Cost-Effective Strategies, Implementation, and Management

    CERN Document Server

    Smith, Hubbert

    2011-01-01

    We overspend on data center storage ! yet, we fall short of business requirements. It's not about the technologies. It's about the proper application of technologies to deliver storage services efficiently and affordably. It's about meeting business requirements dependent on data center storage. Spend less, deliver more. Data Center Storage: Cost-Effective Strategies, Implementation, and Management provides an industry insider's insight on how to properly scope, plan, evaluate, and implement storage technologies to maximize performance, capacity, reliability, and power savings. It provides bus

  6. Optimal Power Cost Management Using Stored Energy in Data Centers

    CERN Document Server

    Urgaonkar, Rahul; Neely, Michael J; Sivasubramaniam, Anand

    2011-01-01

    Since the electricity bill of a data center constitutes a significant portion of its overall operational costs, reducing this has become important. We investigate cost reduction opportunities that arise by the use of uninterrupted power supply (UPS) units as energy storage devices. This represents a deviation from the usual use of these devices as mere transitional fail-over mechanisms between utility and captive sources such as diesel generators. We consider the problem of opportunistically using these devices to reduce the time average electric utility bill in a data center. Using the technique of Lyapunov optimization, we develop an online control algorithm that can optimally exploit these devices to minimize the time average cost. This algorithm operates without any knowledge of the statistics of the workload or electricity cost processes, making it attractive in the presence of workload and pricing uncertainties. An interesting feature of our algorithm is that its deviation from optimality reduces as the...

  7. Costs and cost-effectiveness of malaria control interventions - a systematic review

    Directory of Open Access Journals (Sweden)

    White Michael T

    2011-11-01

    Full Text Available Abstract Background The control and elimination of malaria requires expanded coverage of and access to effective malaria control interventions such as insecticide-treated nets (ITNs, indoor residual spraying (IRS, intermittent preventive treatment (IPT, diagnostic testing and appropriate treatment. Decisions on how to scale up the coverage of these interventions need to be based on evidence of programme effectiveness, equity and cost-effectiveness. Methods A systematic review of the published literature on the costs and cost-effectiveness of malaria interventions was undertaken. All costs and cost-effectiveness ratios were inflated to 2009 USD to allow comparison of the costs and benefits of several different interventions through various delivery channels, across different geographical regions and from varying costing perspectives. Results Fifty-five studies of the costs and forty three studies of the cost-effectiveness of malaria interventions were identified, 78% of which were undertaken in sub-Saharan Africa, 18% in Asia and 4% in South America. The median financial cost of protecting one person for one year was $2.20 (range $0.88-$9.54 for ITNs, $6.70 (range $2.22-$12.85 for IRS, $0.60 (range $0.48-$1.08 for IPT in infants, $4.03 (range $1.25-$11.80 for IPT in children, and $2.06 (range $0.47-$3.36 for IPT in pregnant women. The median financial cost of diagnosing a case of malaria was $4.32 (range $0.34-$9.34. The median financial cost of treating an episode of uncomplicated malaria was $5.84 (range $2.36-$23.65 and the median financial cost of treating an episode of severe malaria was $30.26 (range $15.64-$137.87. Economies of scale were observed in the implementation of ITNs, IRS and IPT, with lower unit costs reported in studies with larger numbers of beneficiaries. From a provider perspective, the median incremental cost effectiveness ratio per disability adjusted life year averted was $27 (range $8.15-$110 for ITNs, $143 (range $135

  8. Pareto Efficient Policy for Supervisory Power Management Control

    Energy Technology Data Exchange (ETDEWEB)

    Malikopoulos, Andreas [ORNL

    2015-01-01

    n this paper we address the problem of online optimization of the supervisory power management control in parallel hybrid electric vehicles (HEVs). We model HEV opera- tion as a controlled Markov chain using the long-run expected average cost per unit time criterion, and we show that the control policy yielding the Pareto optimal solution minimizes the average cost criterion online. The effectiveness of the proposed solution is validated through simulation and compared to the solution derived with dynamic programming using the average cost criterion.

  9. 32 CFR 239.10 - Management Controls.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Management Controls. 239.10 Section 239.10...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.10 Management Controls. (a). Management Systems. Headquarters, USACE has an existing information management system that manages all...

  10. Engaging Watershed Stakeholders for Cost-Effective Environmental Management Planning with "Watershed Manager"

    Science.gov (United States)

    Williams, Jeffery R.; Smith, Craig M.; Roe, Josh D.; Leatherman, John C.; Wilson, Robert M.

    2012-01-01

    "Watershed Manager" is a spreadsheet-based model that is used in extension education programs for learning about and selecting cost-effective watershed management practices to reduce soil, nitrogen, and phosphorus losses from cropland. It can facilitate Watershed Restoration and Protection Strategy (WRAPS) stakeholder groups' development…

  11. Engaging Watershed Stakeholders for Cost-Effective Environmental Management Planning with "Watershed Manager"

    Science.gov (United States)

    Williams, Jeffery R.; Smith, Craig M.; Roe, Josh D.; Leatherman, John C.; Wilson, Robert M.

    2012-01-01

    "Watershed Manager" is a spreadsheet-based model that is used in extension education programs for learning about and selecting cost-effective watershed management practices to reduce soil, nitrogen, and phosphorus losses from cropland. It can facilitate Watershed Restoration and Protection Strategy (WRAPS) stakeholder groups' development…

  12. Engaging Watershed Stakeholders for Cost-Effective Environmental Management Planning with "Watershed Manager"

    Science.gov (United States)

    Williams, Jeffery R.; Smith, Craig M.; Roe, Josh D.; Leatherman, John C.; Wilson, Robert M.

    2012-01-01

    "Watershed Manager" is a spreadsheet-based model that is used in extension education programs for learning about and selecting cost-effective watershed management practices to reduce soil, nitrogen, and phosphorus losses from cropland. It can facilitate Watershed Restoration and Protection Strategy (WRAPS) stakeholder groups' development of…

  13. Transforming Wartime Contracting: Controlling Costs, Reducing Risks

    Science.gov (United States)

    2011-08-01

    Iraqi security forces. Iraqis face a major transition after 2011, when ( barring any changes in the U.S.- Iraqi arrangements) only a limited number of...Florida, U.S. Central Command J4 Contracting San Francisco, California, American Bar Association Chantilly, Virginia, National Contract Management...2,377,326,181       8920 Bakery and cereal products   350,190,025     SPM30008D3196 Total      $2,727,516,206 Kuwait DAAA0902D0007 R706 Logistics

  14. Control and Analysis of Costs Based On Results Account of the ABC method

    Directory of Open Access Journals (Sweden)

    Sorinel Capusneanu

    2011-10-01

    Full Text Available This paper presents a modality of control and cost analysis based on the results account of Activity-Based Costing method. The results account model and situations for determining deviations are presented based on the purpose, composition and classification in the existing literature. There are presented the statements for determining costs deviations resulting from their control and analysis in terms of pilot indicators, all highlighted by a case study application. The article ends with the authors' conclusions about the advantages of these syntheses accounting statements specific to ABC method and using it as a main source of rapid and accurate decision-making for the management at interentity level.

  15. Cost and effect of pinning control for network synchronization

    Institute of Scientific and Technical Information of China (English)

    Li Rong; Duan Zhi-Sheng; Chen Guan-Rong

    2009-01-01

    The problem of pinning control for the synchronization of complex dynamical networks is discussed in this paper. A cost function of the controlled network is defined by the feedback gain and the coupling strength of the network. An interesting result is that a lower cost is achieved by using the control scheme of pinning nodes with smaller degrees. Some strict mathematical analyses are presented for achieving a lower cost in the synchronization of different star-shaped various star-shaped networks are performed for verification and illustration.

  16. ENVIRONMENTAL MANAGEMENT FOR MALARIA CONTROL

    Directory of Open Access Journals (Sweden)

    H. A. Rafatjah

    1976-09-01

    Full Text Available Environmental management for malaria control is defined as any planned physical activities that through transformation of land, water and vegetation will result in the prevention, reduction or elimination of malaria. In planning and implementing these activities, full consideration must be given to their long-term effects and benefits and to the preservation of the quality of environment and they need to be fully and closely coordinated with water, land and agricultural development projects. Environmental management activities for malaria control can be classified as source reduction, dealing mainly with physical alteration of the environment; environmental manipulation, introducing temporary environmental changes and the reduction, and prevention of man-vector contact by site selection, mosquito proofing of dwellings and personal protection. For anti-malaria programs to employ these activities they need to re-train the staff, re-orient the services and set up pilot operations for feasibility studies.

  17. Information Warfare Arms Control: Risks and Costs

    Science.gov (United States)

    2006-03-01

    legal system and the modern concept of arms control were able to provide for national and international collective security during the Cold War...information warfare presents many challenges that question their viability. The most significant challenges are to the international legal system , which

  18. Corporate Social Responsibility Reporting and Earnings Management: The Role of Political Costs

    Directory of Open Access Journals (Sweden)

    Erica Yip

    2011-09-01

    Full Text Available Recently, Francis, Nanda and Olsson (2008 proposed that earnings quality influence firms’ disclosure decisions. We examine whether Corporate Social Responsibility (CSR disclosure is related to earnings management and if the relationship is mitigated by political cost considerations or by the firm’s ethical predisposition. We argue that the relationship between CSR reporting and earnings management is context-specific and we consider one particular context, the political environment. We test our hypotheses by regressing earnings management on CSR disclosure while controlling for other factors that may affect the level of earnings management. We find a significant relationship between CSR reporting and earnings management, and more specifically, we find evidence of a negative (complementary relationship in the oil and gas industry while we find evidence of a positive (substitutive relationship in the food industry. The evidence supports the view that the relationship between CSR reporting and earnings management is affected by the political environment and not by ethical considerations.

  19. Economics of infection control surveillance technology: cost-effective or just cost?

    Science.gov (United States)

    Furuno, Jon P; Schweizer, Marin L; McGregor, Jessina C; Perencevich, Eli N

    2008-04-01

    Previous studies have suggested that informatics tools, such as automated alert and decision support systems, may increase the efficiency and quality of infection control surveillance. However, little is known about the cost-effectiveness of these tools. We focus on 2 types of economic analyses that have utility in assessing infection control interventions (cost-effectiveness analysis and business-case analysis) and review the available literature on the economics of computerized infection control surveillance systems. Previous studies on the effectiveness of computerized infection control surveillance have been limited to assessments of whether these tools increase the sensitivity and specificity of surveillance over traditional methods. Furthermore, we identified only 2 studies that assessed the costs associated with computerized infection control surveillance. Thus, it remains unknown whether computerized infection control surveillance systems are cost-effective and whether use of these systems improves patient outcomes. The existing data are insufficient to allow for a summary conclusion on the cost-effectiveness of infection control surveillance technology. All future studies of computerized infection control surveillance systems should aim to collect outcomes and economic data to inform decision making and assist hospitals with completing business-cases analyses.

  20. Reactive control processes contributing to residual switch cost and mixing cost in young and old adults

    Directory of Open Access Journals (Sweden)

    Lisa Rebecca Whitson

    2014-04-01

    Full Text Available In task-switching paradigms, performance is better when repeating the same task than when alternating between tasks (switch cost and when repeating a task alone rather than intermixed with another task (mixing cost. These costs remain even after extensive practice and when task cues enable advanced preparation (residual costs. Moreover, residual RT mixing cost has been consistently shown to increase with age. Residual switch and mixing costs modulate the amplitude of the stimulus-locked P3b. This mixing effect is disproportionately larger in older adults who also prepare more for and respond more cautiously on these ‘mixed’ repeat trials (Karayanidis et al., 2011. In this study, we examine stimulus-locked and response-locked P3 and lateralized readiness potentials to identify whether residual switch and mixing cost arise from the need to control interference at the level of stimulus processing or response processing. Residual mixing cost was associated with control of stimulus-level interference, whereas residual switch cost was also associated with a delay in response selection. In older adults, the disproportionate increase in mixing cost was associated with greater interference at the level of decision-response mapping and response programming for repeat trials in mixed-task blocks. We argue that, together with evidence of greater proactive control and more cautious responding for these trials, these findings suggest that older adults strategically recruit greater proactive and reactive control to overcome increased susceptibility to post-stimulus interference. This interpretation is consistent with recruitment of compensatory strategies to compensate for reduced repetition benefit rather than an overall decline on cognitive flexibility.

  1. A decision-making framework for total ownership cost management of complex systems: A Delphi study

    Science.gov (United States)

    King, Russel J.

    This qualitative study, using a modified Delphi method, was conducted to develop a decision-making framework for the total ownership cost management of complex systems in the aerospace industry. The primary focus of total ownership cost is to look beyond the purchase price when evaluating complex system life cycle alternatives. A thorough literature review and the opinions of a group of qualified experts resulted in a compilation of total ownership cost best practices, cost drivers, key performance factors, applicable assessment methods, practitioner credentials and potential barriers to effective implementation. The expert panel provided responses to the study questions using a 5-point Likert-type scale. Data were analyzed and provided to the panel members for review and discussion with the intent to achieve group consensus. As a result of the study, the experts agreed that a total ownership cost analysis should (a) be as simple as possible using historical data; (b) establish cost targets, metrics, and penalties early in the program; (c) monitor the targets throughout the product lifecycle and revise them as applicable historical data becomes available; and (d) directly link total ownership cost elements with other success factors during program development. The resultant study framework provides the business leader with incentives and methods to develop and implement strategies for controlling and reducing total ownership cost over the entire product life cycle when balancing cost, schedule, and performance decisions.

  2. MECHANISMS FOR CONTROLLING ENTERPRISE COST WHILE DETERMINING ITS INVESTMENT PROSPECTS IN ORDER TO INCREASE BUSINESS RELIABILITY

    Directory of Open Access Journals (Sweden)

    R. A. Kopytov

    2011-01-01

    Full Text Available The paper considers a non-conventional approach of strategic control which is executed on the basis of integration of incompatible business platforms within the framework of the unified management system.  The system is constructed while superimposing investment prospect tool on the diagram of the running enterprise cost control on the basis of the given standards. Their determination reveals advantages of the proposed approach within the context of its influence on the enterprise management with due account of an impact of negative factors on cost losses. Their investigation within diagnostics of management system makes it possible to increase a business reliability. The results of the investigations are tested in the process of cost evaluation of a multi-profile transport enterprise. 

  3. 7 CFR 1219.52 - Control of administrative costs.

    Science.gov (United States)

    2010-01-01

    ....52 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE HASS... Board shall implement a system of cost controls based on normally accepted business practices to:...

  4. A Low-Cost Electronic Solar Energy Control

    Science.gov (United States)

    Blade, Richard A.; Small, Charles T.

    1978-01-01

    Describes the design of a low-cost electronic circuit to serve as a differential thermostat, to control the operation of a solar heating system. It uses inexpensive diodes for sensoring temperature, and a mechanical relay for a switch. (GA)

  5. Tackling obesity in areas of high social deprivation: clinical effectiveness and cost-effectiveness of a task-based weight management group programme - a randomised controlled trial and economic evaluation.

    Science.gov (United States)

    McRobbie, Hayden; Hajek, Peter; Peerbux, Sarrah; Kahan, Brennan C; Eldridge, Sandra; Trépel, Dominic; Parrott, Steve; Griffiths, Chris; Snuggs, Sarah; Myers Smith, Katie

    2016-10-01

    An increasing number of people require help to manage their weight. The NHS recommends weight loss advice by general practitioners and/or a referral to a practice nurse. Although this is helpful for some, more effective approaches that can be disseminated economically on a large scale are needed. To assess whether or not a task-based weight management programme [Weight Action Programme (WAP)] has better long-term effects than a 'best practice' intervention provided in primary care by practice nurses. Randomised controlled trial with cost-effectiveness analysis. General practices in east London, UK. Three hundred and thirty adults with a body mass index (BMI) of ≥ 30 kg/m(2) or a BMI of ≥ 28 kg/m(2) plus comorbidities were recruited from local general practices and via media publicity. Those who had a BMI of > 45 kg/m(2), had lost > 5% of their body weight in the previous 6 months, were currently pregnant or taking psychiatric medications were excluded. Participants were randomised (2 : 1) to the WAP or nurse arms. The WAP intervention was delivered in eight weekly group sessions that combined dietary and physical activity, advice and self-monitoring in a group-oriented intervention. The initial course was followed by 10 monthly group maintenance sessions open to all participants in this study arm. The practice nurse intervention (best usual care) consisted of four one-to-one sessions delivered over 8 weeks, and included standard advice on diet and physical activity based on NHS 'Change4Life' materials and motivational support. The primary outcome measure was weight change at 12 months. Secondary outcome measures included change in BMI, waist circumference and blood pressure, and proportion of participants losing at least 5% and 10% of baseline body weight. Staff collecting measurements at the 6- and 12-month follow-ups were blinded to treatment allocation. The primary outcome measure was analysed according to the intention-to-treat principle

  6. Cost Quality Management Assessment for the Idaho Operations Office. Final report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-06-01

    The Office of Engineering and Cost Management (EM-24) conducted a Cost Quality Management Assessment of EM-30 and EM-40 activities at the Idaho National Engineering Laboratory on Feb. 3--19, 1992 (Round I). The CQMA team assessed the cost and cost-related management activities at INEL. The Round II CQMA, conducted at INEL Sept. 19--29, 1994, reviewed EM-30, EM-40, EM-50, and EM-60 cost and cost-related management practices against performance objectives and criteria. Round II did not address indirect cost analysis. INEL has made measurable progress since Round I.

  7. Control DHT maintenance costs with session heterogeneity

    Institute of Scientific and Technical Information of China (English)

    ZOU Fu-tai; WU Zeng-de; ZHANG Liang; MA Fan-yuan

    2005-01-01

    The maintaining overheads of Distributed Hash Table (DHT) topology have recently received considerable attention.This paper presents a novel SHT (Session Heterogeneity Topology) model, in which DHT is reconstructed with session heterogeneity. SHT clusters nodes by means of session heterogeneity among nodes and selects the stable nodes as the participants of DHT. With an evolving process, this model gradually makes DHT stable and reliable. Therefore the high maintaining overheads for DHT are effectively controlled. Simulation with real traces of session distribution showed that the maintaining overheads are reduced dramatically and that the data availability is greatly improved.

  8. 项目成本管理是项目管理工作的根本%Project cost management was the root of project management work

    Institute of Scientific and Technical Information of China (English)

    贾士勇

    2011-01-01

    This paper discussed the importance and methods of project cost management from the angle of project manager.From the cost forecast,reasonably determined the bid price,reasonable control of project cost and other aspects made the analysis,put forward the concrete measures of project cost management,had a certain guiding significance to future project cost management.%从项目经理的角度探讨了项目成本管理的重要性及方法,从成本预测,合理确定投标价,合理控制项目成本等方面进行了分析,提出具体的项目成本管理措施,对今后工程项目成本管理具有一定指导意义。

  9. Preliminary Cost Estimates of Pollution Control Technologies for Geothermal Developments

    Energy Technology Data Exchange (ETDEWEB)

    Sung, R.; Houser, G.; Richard, G.; Cotter, J.; Weller, P.; Pulaski, E.

    1979-10-01

    This is the first report from the EPA estimating the cost of technology for mitigating pollution that might arise from geothermal power systems. The Environmental Protection Agency (EPA) has taken an initial step towards the establishment of regulatory standards for the geothermal industry by preparing a document entitled Pollution Control Guidance for Geothermal Energy Development. This report supports that document by providing pollution control cost information. The objective of this report is to provide preliminary cost estimates for air and water pollution treatment and disposal technologies applicable for geothermal energy conversion systems. Cost estimates include both annualized capital investment and operation and maintenance (O&M) costs for various levels of environmental requirements. [DJE-2005

  10. Analysing Incentive and Cost Sharing Issues in Livestock Disease Management

    DEFF Research Database (Denmark)

    Biira, Juliet

    This PhD thesis tackles two main issues in livestock health management: a) the incentives for animal disease prevention on Danish livestock farms and b) allocation of costs of animal disease outbreaks and animal disease preparedness, among stakeholders involved in the livestock sector. The main...... be arranged and lastly, a theoretical contribution to how disease preparedness costs could be shared. An exploration of literature on issues regarding animal disease prevention in the Danish livestock sector is used in paper 1, while an empirical approach is used in paper 2, 3 and 4. A theoretical approach...... to elaborate on the private and public incentives that influence Danish farmers to prevent animal diseases. The paper reveals that public incentives could be improved by clearly stating repercussions for not following certain regulations and the current compensation strategy could be adjusted in a way...

  11. Minimizing communication cost among distributed controllers in software defined networks

    Science.gov (United States)

    Arlimatti, Shivaleela; Elbreiki, Walid; Hassan, Suhaidi; Habbal, Adib; Elshaikh, Mohamed

    2016-08-01

    Software Defined Networking (SDN) is a new paradigm to increase the flexibility of today's network by promising for a programmable network. The fundamental idea behind this new architecture is to simplify network complexity by decoupling control plane and data plane of the network devices, and by making the control plane centralized. Recently controllers have distributed to solve the problem of single point of failure, and to increase scalability and flexibility during workload distribution. Even though, controllers are flexible and scalable to accommodate more number of network switches, yet the problem of intercommunication cost between distributed controllers is still challenging issue in the Software Defined Network environment. This paper, aims to fill the gap by proposing a new mechanism, which minimizes intercommunication cost with graph partitioning algorithm, an NP hard problem. The methodology proposed in this paper is, swapping of network elements between controller domains to minimize communication cost by calculating communication gain. The swapping of elements minimizes inter and intra communication cost among network domains. We validate our work with the OMNeT++ simulation environment tool. Simulation results show that the proposed mechanism minimizes the inter domain communication cost among controllers compared to traditional distributed controllers.

  12. Discussion on engineering project cost management%谈工程项目的成本管理

    Institute of Scientific and Technical Information of China (English)

    王俊仙

    2012-01-01

    According to the definition of cost management, combining with self working experience, the paper explores how to control engineering project cost management, describes controlling measures of labor cost, material cost and machine cost and administration cost, with a view to realize maximum profit under the premise of good construction project quality and rational schedule.%根据成本管理的定义,结合自身工作经验,对工程项目中如何进行成本管理进行了探讨,分别阐述了人、材、机直接费的控制措施及管理费的控制办法,以确保施工项目在质量优良、进度合理的前提下实现利润最大化。

  13. 工程项目成本管理分析%Analysis of Engineering Project Cost Management

    Institute of Scientific and Technical Information of China (English)

    赵育成

    2011-01-01

    Engineering project cost management is the forecast,control,accounting,analysis and assessment management work of the engineering construction enterprise to control project cost control within the cost objectives.Its core is control in advance and the key process is control.This paper discusses the project cost control points of engineering project cost management and improves the project cost management level from five aspects that the project cost management system construction,outstanding precontrol,clear responsibility,and tight control of process and performance hook.In the premise of meeting the project period,quality and safety,we can maximize profits through the implementation of the project cost management.%工程项目成本管理,是施工企业为使工程项目成本控制在成本目标之内所进行的预测、控制、核算、分析和考核等管理工作。其核心是事前预先控制,关键是过程控制。此文从项目成本管理的体系构建、突出预控、明晰责任、严控过程、绩效挂钩5个方面,论述工程项目成本管理的控制要点,以提高项目成本管理水平。在满足项目工期、质量和安全的前提下,通过实施项目成本管理实现利润最大化。

  14. Pharmaceutical services cost analysis using time-driven activity-based costing: A contribution to improve community pharmacies' management.

    Science.gov (United States)

    Gregório, João; Russo, Giuliano; Lapão, Luís Velez

    2016-01-01

    The current financial crisis is pressing health systems to reduce costs while looking to improve service standards. In this context, the necessity to optimize health care systems management has become an imperative. However, little research has been conducted on health care and pharmaceutical services cost management. Pharmaceutical services optimization requires a comprehensive understanding of resources usage and its costs. This study explores the development of a time-driven activity-based costing (TDABC) model, with the objective of calculating the cost of pharmaceutical services to help inform policy-making. Pharmaceutical services supply patterns were studied in three pharmacies during a weekday through an observational study. Details of each activity's execution were recorded, including time spent per activity performed by pharmacists. Data on pharmacy costs was obtained through pharmacies' accounting records. The calculated cost of a dispensing service in these pharmacies ranged from €3.16 to €4.29. The cost of a counseling service when no medicine was supplied ranged from €1.24 to €1.46. The cost of health screening services ranged from €2.86 to €4.55. The presented TDABC model gives us new insights on management and costs of community pharmacies. This study shows the importance of cost analysis for health care services, specifically on pharmaceutical services, in order to better inform pharmacies' management and the elaboration of pharmaceutical policies. Copyright © 2016 Elsevier Inc. All rights reserved.

  15. Identifying cost management strategies in dialysis clinics: sustainable savings with positive outcomes.

    Science.gov (United States)

    West, Timothy D; Gupta, Mahendra; Balas, E Andrew; West, David A

    2002-05-01

    To examine whether cost management strategies are used in a revenue-constrained environment without compromising clinical effectiveness. Cross-sectional analysis of monthly cost and acuity-adjusted hospitalization data. This research included longitudinal regression analyses involving 10 years of data, 1990 through 1999, from each of 6 dialysis centers. Two sets of regression models were used: one set examined cost interactions and cost trends (P management strategies were examined: (1) selective reductions in targeted cost categories, (2) cost reductions through improved efficiencies, (3) cost avoidance by shifting responsibilities to external parties, and (4) uniform reductions across all cost categories. Managers appeared to have limited opportunity to selectively or uniformly reduce costs because of cost "stickiness" and minimal resource substitutability. Improvements in operational efficiencies and cost shifting to external parties occurred. Over time, however, realized efficiencies increased at a decreasing rate, whereas cost shifting actually declined. Contrary to prior hospital studies, these results indicate significant economies of scale. No statistical correlation was found to indicate that the physician/clinic management teams' use of cost reduction strategies affected acuity-adjusted hospitalizations of dialysis patients. Strategic models that include both financial and outcomes data can enable healthcare managers to predict both positive and negative results of cost management proposals. These models can help identify aspects of an organization's cost structure that affect sustainable cost savings: cost stickiness, cost substitutability, institutional experience, realized operational improvements, and economies of scale.

  16. Assessing cost-effectiveness in the management of multiple sclerosis

    Directory of Open Access Journals (Sweden)

    Ceri J Phillips

    2009-11-01

    Full Text Available Ceri J Phillips, Ioan HumphreysInstitute for Health Research, School of Health Science, Swansea University, Swansea, Wales, UKAbstract: Multiple sclerosis (MS is one of the most common causes of neurological disability in young and middle-aged adults, with current prevalence rates estimated to be 30 per 100,000 populations. Women are approximately twice as susceptible as males, but males are more likely to have progressive disease. The onset of the disease normally occurs between 20 and 40 years of age, with a peak incidence during the late twenties and early thirties, resulting in many years of disability for a large proportion of patients, many of whom require wheelchairs and some nursing home or hospital care. The aim of this study is to update a previous review which considered the cost-effectiveness of disease-modifying drugs (DMDs, such as interferons and glatiramer acetate, with more up to date therapies, such as mitaxantrone hydrochloride and natalizumab in the treatment of MS. The development and availability of new agents has been accompanied byan increased optimism that treatment regimens for MS would be more effective; that the number, severity and duration of relapses would diminish; that disease progression would be delayed; and that disability accumulation would be reduced. However, doubts have been expressed about the effectiveness of these treatments, which has only served to compound the problems associated with endeavors to estimate the relative cost-effectiveness of such interventions.Keywords: multiple sclerosis, disease management, immunomodulatory drugs, cost-effectiveness, cost-effectiveness analysis, cost-utility analysis

  17.   A Cost-Effectiveness Analysis of Two Management Strategies for Dyspepsia

    DEFF Research Database (Denmark)

    Kjeldsen, Hans Chr; Bech, Mickael; Christensen, Bo

    2007-01-01

    Objectives: To compare the cost-effectiveness of endoscopy and empirical proton pump inhibition (PPI) therapy for management of dyspepsia in primary care. Methods: A randomized controlled trial (RCT) including prospective collection of economic resource data was conducted in general practice from...... June 2000 to August 2002, Aarhus County, Denmark. We randomly assigned 368 dyspeptic patients from 32 general practices to treatment with omeprazol 40 mg for two weeks (n: 184) or endoscopy (n: 184). The study adopted a societal perspective, and the year of costing was 2006. Outcome measures: days free...... of dyspeptic symptoms and proportion of patients with dyspepsia after one year based on patients' and general practitioners' (GPs') assessment. Costs were estimated from patient and GP questionnaires and from medical records. Results: The incremental cost-effectiveness (CE) ratio for one day free of dyspeptic...

  18. Collar Option Model for Managing the Cost Overrun Caused by Change Orders

    Directory of Open Access Journals (Sweden)

    Sanghyo Lee

    2015-08-01

    Full Text Available Effective change order management is very important in maintaining the financial sustainability of various stakeholders related to construction projects by minimizing cost overruns. In this study, we propose a zero-cost risk management approach based on the collar option model in order to control for the loss caused by change orders, the main cause of cost overruns in construction projects. We apply this model to actual projects for empirical analysis. The analysis, based on 237 projects, indicates that insurance buyers benefit from the collar option model in 46% of the cases, while insurance sellers do so in 53% of the cases. In most cases, the insurance buyer is the owner. According to the model, the owner experiences a loss when the cost overrun caused by change orders is lower than what was expected. In such cases, it is appropriate to conclude that the loss is not caused by the collar option model, but by the absence of additional revenue. However, the insurance seller suffers a loss if the cost overrun is higher than the strike price of the call option. Thus, the insurance seller needs to have expertise in construction management.

  19. [Clinical study using activity-based costing to assess cost-effectiveness of a wound management system utilizing modern dressings in comparison with traditional wound care].

    Science.gov (United States)

    Ohura, Takehiko; Sanada, Hiromi; Mino, Yoshio

    2004-01-01

    In recent years, the concept of cost-effectiveness, including medical delivery and health service fee systems, has become widespread in Japanese health care. In the field of pressure ulcer management, the recent introduction of penalty subtraction in the care fee system emphasizes the need for prevention and cost-effective care of pressure ulcer. Previous cost-effectiveness research on pressure ulcer management tended to focus only on "hardware" costs such as those for pharmaceuticals and medical supplies, while neglecting other cost aspects, particularly those involving the cost of labor. Thus, cost-effectiveness in pressure ulcer care has not yet been fully established. To provide true cost effectiveness data, a comparative prospective study was initiated in patients with stage II and III pressure ulcers. Considering the potential impact of the pressure reduction mattress on clinical outcome, in particular, the same type of pressure reduction mattresses are utilized in all the cases in the study. The cost analysis method used was Activity-Based Costing, which measures material and labor cost aspects on a daily basis. A reduction in the Pressure Sore Status Tool (PSST) score was used to measure clinical effectiveness. Patients were divided into three groups based on the treatment method and on the use of a consistent algorithm of wound care: 1. MC/A group, modern dressings with a treatment algorithm (control cohort). 2. TC/A group, traditional care (ointment and gauze) with a treatment algorithm. 3. TC/NA group, traditional care (ointment and gauze) without a treatment algorithm. The results revealed that MC/A is more cost-effective than both TC/A and TC/NA. This suggests that appropriate utilization of modern dressing materials and a pressure ulcer care algorithm would contribute to reducing health care costs, improved clinical results, and, ultimately, greater cost-effectiveness.

  20. The cost of approximate controllability for semilinear heat equations

    Institute of Scientific and Technical Information of China (English)

    Yuqing YAN; Yi ZHAO; Yu HUANG

    2009-01-01

    We consider the semilinear heat equation with globally Lipschitz non-linearity involving gradient terms in a bounded domain of Rn.In this paper,we obtain explicit bounds of the cost of approximate controllability,i.e.,of the minimal norm of a control needed to control the system approximately.The methods we used combine global Carleman estimates,the variational approach to approximate controllability and Schauder's fixed point theorem.

  1. Cost effectiveness of Aedes aegypti control programmes: participatory versus vertical.

    Science.gov (United States)

    Baly, A; Toledo, M E; Boelaert, M; Reyes, A; Vanlerberghe, V; Ceballos, E; Carvajal, M; Maso, R; La Rosa, M; Denis, O; Van der Stuyft, P

    2007-06-01

    We conducted an economic appraisal of two strategies for Aedes aegypti control: a vertical versus a community-based approach. Costs were calculated for the period 2000-2002 in three pilot areas of Santiago de Cuba where a community intervention was implemented and compared with three control areas with routine vertical programme activities. Reduction in A. aegypti foci was chosen as the measure of effectiveness. The pre-intervention number of foci (614 vs. 632) and economical costs for vector control (US$243746 vs. US$263486) were comparable in the intervention and control areas. During the intervention period (2001-2002), a 13% decrease in recurrent costs for the health system was observed. Within the control areas, these recurrent relative costs remained stable. The number of A. aegypti foci in the pilot areas and the control areas fell by 459 and 467, respectively. The community-based approach was more cost effective from a health system perspective (US$964 vs. US$1406 per focus) as well as from society perspective (US$1508 vs. US$1767 per focus).

  2. Scientific and methodological tools of cost management of enterprises: the main approaches and proposals

    Directory of Open Access Journals (Sweden)

    M. S. Dikunova

    2017-01-01

    Full Text Available A study of the economic nature of expenses for the industrial and defense enterprises occurs through the definition of a conceptual framework, harmonization of definitions of such things as cost, costs and expenses. In the study, these concepts are used as equivalent terms. In theory, there are different classifications of production cost and sales of products’ cost, a part of which is not used in practice. While analyzing the legislative division into elements it was proposed to complement the legal classification of an element of the costs of supply and distribution. The need for categorization is obvious, which is possible after considering the existing classifications of expenditures in the completely manufacturing process. This study shows that they do not solve all the tasks by the cost control. This problem can be solved if you set the relationship of costs and revenues with the actions of the persons, responsible for the use of resources and introduce so-called responsibility centers.The most promising methods include: cost-benefit analysis, planning on a zero basis, strategic cost management in the organization. The comparative analysis allowed to create the fundamental basis for their combined use in the creation of a mechanism to control costs, because this method is widely used in recent times by progressive enterprises. However, there are problems of its implementation with regard to the current economic situation in the state.The law regulates supply and marketing policy of the companies. The analysis of the used classifications in the supply and marketing systems of the enterprises allowed offering group costs. Their elements are described in detail and delimitation of the production costs is carried out. There is no such a division in practical activities of enterprises.To confirm this fact and clarify further research directions, we have considered the real status of the expenses for manufacture and realization of production

  3. Industrial management- control and profit a technical approach

    CERN Document Server

    Halevi, Gideon

    2014-01-01

    This volume presents controlling tools for management in order to be in a position to communicate with control engineers concerning technological decisions. The main objective of manufacturing management is to make profit. However, in traditional manufacturing systems none of the separate stages in the process support this objective. Management is not expert in any of these stages, and therefore is dependent on specific experts at each stage and must follow their decisions. Each stage has its own first priority which is not profit and cost. This means that management does not have real control over these functional stages, nor over the process as a whole. This book presents controlling tools for management in order to allow them to communicate better with the experts of the particular manufacturing stages to reach better results and higher profits. It is shown that most enterprises can improve their efficiency rate by between 25 and 60% by using the tools developed here.

  4. Direct cost of connecting, maintaining and disconnecting patient-controlled analgesia pump

    Directory of Open Access Journals (Sweden)

    Áquila Lopes Gouvêa

    2014-02-01

    Full Text Available Quantitative research that aimed to identify the mean total cost (MTC of connecting, maintaining and disconnecting patient-controlled analgesia pump (PCA in the management of pain. The non-probabilistic sample corresponded to the observation of 81 procedures in 17 units of the Central Institute of the Clinics Hospital, Faculty of Medicine, University of Sao Paulo. We calculated the MTC multiplying by the time spent by nurses at a unit cost of direct labor, adding the cost of materials and medications/solutions. The MTC of connecting was R$ 107.91; maintenance R$ 110.55 and disconnecting R$ 4.94. The results found will subsidize discussions about the need to transfer money from the Unified Health System to hospitals units that perform this technique of analgesic therapy and it will contribute to the cost management aimed at making efficient and effective decision-making in the allocation of available resources.

  5. Methods for cost estimation in software project management

    Science.gov (United States)

    Briciu, C. V.; Filip, I.; Indries, I. I.

    2016-02-01

    The speed in which the processes used in software development field have changed makes it very difficult the task of forecasting the overall costs for a software project. By many researchers, this task has been considered unachievable, but there is a group of scientist for which this task can be solved using the already known mathematical methods (e.g. multiple linear regressions) and the new techniques as genetic programming and neural networks. The paper presents a solution for building a model for the cost estimation models in the software project management using genetic algorithms starting from the PROMISE datasets related COCOMO 81 model. In the first part of the paper, a summary of the major achievements in the research area of finding a model for estimating the overall project costs is presented together with the description of the existing software development process models. In the last part, a basic proposal of a mathematical model of a genetic programming is proposed including here the description of the chosen fitness function and chromosome representation. The perspective of model described it linked with the current reality of the software development considering as basis the software product life cycle and the current challenges and innovations in the software development area. Based on the author's experiences and the analysis of the existing models and product lifecycle it was concluded that estimation models should be adapted with the new technologies and emerging systems and they depend largely by the chosen software development method.

  6. Senior Management Use of Management Control Systems in Large Companies

    DEFF Research Database (Denmark)

    Willert, Jeanette; Israelsen, Poul; Rohde, Carsten

    2017-01-01

    Ferreira and Otley’s (2009) conceptual and holistic framework for performance management systems, supplemented by elements of contextual factors and organisational culture. Further, selected researchers’ perceptions of the purpose of using management control systems are related to practitioners’ ideas......The use of management control systems in large companies remains relatively unexplored. Indeed, only a few studies of senior managers’ use of management control systems consider multiple controls in companies. This paper explores data from a comprehensive survey of the use of management control...... systems in 120 strategic business units at some of the largest companies in Denmark. The paper identifies how senior management guides and controls their subordinates to meet their companies’ objectives. The presentation and discussion of the results, including citations from executive managers, use...

  7. 工程项目施工成本管理之我见%Opinion on Construction Cost Management in Project

    Institute of Scientific and Technical Information of China (English)

    应铎文; 伊森昌

    2011-01-01

    施工成本预测是成本管理的目标,施工成本计划是成本管理的基础,施工成本控制是成本管理的重要环节,施工成本核算是成本管理的主要内容,施工成本分析和考核是成本管理的手段.成本控制效果如何,不仅关系到项目能否顺利完成,而且还直接影响到施工企业的经济效益.文章以成本控制理论为基础,探讨了当前工程项目施工成本控制的个人见解.%The construction cost forecast is the target of cost management, construction cost plan is the basis of cost management, cost control is an important part of the cost management, construction cost accounting is the main content of cost management, construction cost analysis and assessment is the means of cost management.The result of cost control not only is related to the smooth completion of the project or not, but also directly affects the economic benefits of construction enterprises.The article, based on the theory of cost control, discusses the personal opinion on the cost control of current construction.

  8. Controlling Urban Air Pollution: A Benefit-Cost Assessment.

    Science.gov (United States)

    Krupnick, Alan J.; Portney, Paul R.

    1991-01-01

    The pros and cons of air pollution control efforts are discussed. Both national and regional air pollution control plans are described. Topics of discussion include benefit-cost analysis, air quality regulation, reducing ozone in the urban areas, the Los Angeles plan, uncertainties, and policy implications. (KR)

  9. Biomass Combustion Control and Stabilization Using Low-Cost Sensors

    Directory of Open Access Journals (Sweden)

    Ján Piteľ

    2013-01-01

    Full Text Available The paper describes methods for biomass combustion process control and burning stabilization based on low-cost sensing of carbon monoxide emissions and oxygen concentration in the flue gas. The designed control system was tested on medium-scale biomass-fired boilers and some results are evaluated and presented in the paper.

  10. Freshwater Aquatic Nuisance Species Impacts and Management Costs and Benefits at Federal Water Resources Projects

    Science.gov (United States)

    2006-09-01

    the Mayan cichlid (Cichlasoma urophthalmus) and black acara (Cichlasoma bimaculatum) from tropical America. A large predator of the same family, the...plant management. IMPLICATION FOR CORPS CIVIL WORKS: Recent analyses by Rockwell (2003) and Lovell and Stone (2005) emphasize the shortage of...of the Army (2004)). In 2003, the Corps Civil Works program reported about $5 million in aquatic plant control costs (USACE 2004). Over 77 percent of

  11. IMPROVING PERFORMANCES BY USING COST CONTROLLING IN THE MINING INDUSTRY ENTITIES

    Directory of Open Access Journals (Sweden)

    SORINEL CĂPUŞNEANU

    2016-06-01

    Full Text Available The aim of this article is to highlight the improving performances of entities from mining industry entities by using cost controlling as an important tool of management accounting, applying the target costing method. The survey is based on questions that led investigation made in the Romanian entities from mining industry and based on data a thorough analysis was done for fulfillment of authors’ purpose. The results obtained by applying the target costing method has allowed a very strict cost control, which ultimately led to increased performances of economic entities from mining industry in Romania. The secondary purpose of this article is to try adjusting the target costing method to the specific of entities in the mining industry. According to studies of specialists this method based on target costing calculation is rather unusual in this sector of mining industry and it relies heavily on the activity-based costing method. The article ends with the authors' conclusions on improving the performances of entities from mining industry based on cost controlling and use of mix information obtained through the applied methods

  12. A Multi-Objective Demand Side Management Considering ENS Cost in Smart Grids

    DEFF Research Database (Denmark)

    Yousefi Khanghah, Babak; Ghassemzadeh, Saeid; Hosseini, Seyed Hossein

    2017-01-01

    In this paper a new method is presented to achieve economic exploitation and proper usage of network capacity by exerting controlling actions over flexible loads and energy storage (ES) equipment. Multi-objective planning for demand response programs (DRP) and battery management policies is carri...... company (DisCo) modifies energy cost as a signal for DGO in order to coordinate with each other. So, behavior of DGO is based on modified energy price applied by upstream system considering ENS price....... out by considering energy not supplied (ENS). In order to achieve an optimal scheduling, charge/discharge control for batteries, demand response programs and dispatch of controllable distributed generations (DGs) are also considered. Then, the balanced cost and benefits of participants are evaluated....... As a whole, the main objective of this paper is to manage the load and energy storage options in a smart grid to reduce ENS, to minimize overall operation cost and to maximize DG operators’ (DGOs) profit. These goals are obtained by considering ENS cost in a multi-objective optimization problem. Distribution...

  13. Low cost valves motorization using micro controller; Motorizacion de valvulas de bajo coste mediante microcontrolador

    Energy Technology Data Exchange (ETDEWEB)

    Menendez, A.; Leal, M. A.; Dominguez Ademe, G.; Yaglian, E.

    2004-07-01

    This article describes a new solution for valves motorization with the objective to obtain a minimum cost and a minimum size. With it, it is proposed to facilitate the complex applications of automation in the hydraulic sector, with multiple volume and pressure controls, like the one made on Integrated Digital Control of Desalting Water Plants. The design presented here consists basically of an original mechanical connection that allows to use standard market valves and moto-gearboxes and a simplified electronic controller based on a micro controller with an elaborated software that allows to control the mother either in ON/Off (open/close) applications or in incremental applications of Regulation. (Author)

  14. Applied Research of Enterprise Cost Control Based on Linear Programming

    Directory of Open Access Journals (Sweden)

    Yu Shuo

    2015-01-01

    This paper researches the enterprise cost control through the linear programming model, and analyzes the restriction factors of the labor of enterprise production, raw materials, processing equipment, sales price, and other factors affecting the enterprise income, so as to obtain an enterprise cost control model based on the linear programming. This model can calculate rational production mode in the case of limited resources, and acquire optimal enterprise income. The production guiding program and scheduling arrangement of the enterprise can be obtained through calculation results, so as to provide scientific and effective guidance for the enterprise production. This paper adds the sensitivity analysis in the linear programming model, so as to learn about the stability of the enterprise cost control model based on linear programming through the sensitivity analysis, and verify the rationality of the model, and indicate the direction for the enterprise cost control. The calculation results of the model can provide a certain reference for the enterprise planning in the market economy environment, which have strong reference and practical significance in terms of the enterprise cost control.

  15. Report by the International Space Station (ISS) Management and Cost Evaluation (IMCE) Task Force

    Science.gov (United States)

    Young, A. Thomas; Kellogg, Yvonne (Technical Monitor)

    2001-01-01

    The International Space Station (ISS) Management and Cost Evaluation Task Force (IMCE) was chartered to conduct an independent external review and assessment of the ISS cost, budget, and management. In addition, the Task Force was asked to provide recommendations that could provide maximum benefit to the U.S. taxpayers and the International Partners within the President's budget request. The Task Force has made the following principal findings: (1) The ISS Program's technical achievements to date, as represented by on-orbit capability, are extraordinary; (2) The Existing ISS Program Plan for executing the FY 02-06 budget is not credible; (3) The existing deficiencies in management structure, institutional culture, cost estimating, and program control must be acknowledged and corrected for the Program to move forward in a credible fashion; (4) Additional budget flexibility, from within the Office of Space Flight (OSF) must be provided for a credible core complete program; (5) The research support program is proceeding assuming the budget that was in place before the FY02 budget runout reduction of $1B; (6) There are opportunities to maximize research on the core station program with modest cost impact; (7) The U.S. Core Complete configuration (three person crew) as an end-state will not achieve the unique research potential of the ISS; (8) The cost estimates for the U.S.-funded enhancement options (e.g., permanent seven person crew) are not sufficiently developed to assess credibility. After these findings, the Task Force has formulated several primary recommendations which are published here and include: (1) Major changes must be made in how the ISS program is managed; (2) Additional cost reductions are required within the baseline program; (3) Additional funds must be identified and applied from the Human Space Flight budget; (4) A clearly defined program with a credible end-state, agreed to by all stakeholders, must be developed and implemented.

  16. Costs and benefits of urban erosion and sediment control: The North Carolina experience

    Science.gov (United States)

    Paterson, Robert G.; Luger, Michael I.; Burby, Raymond J.; Kaiser, Edward J.; Malcom, H. Rooney; Beard, Alicia C.

    1993-03-01

    The EPA’s new nonpoint source pollution control requirements will soon institutionalize urban erosion and sediment pollution control practices nationwide. The public and private sector costs and social benefits associated with North Carolina’s program (one of the strongest programs in the country in terms of implementation authority, staffing levels, and comprehensiveness of coverage) are examined to provide general policy guidance on questions relating to the likely burden the new best management practices will have on the development industry, the likely costs and benefits of such a program, and the feasibility of running a program on a cost recovery basis. We found that urban erosion and sediment control requirements were not particularly burdensome to the development industry (adding about 4% on average to development costs). Public-sector program costs ranged between 2.4 and 4.8 million in fiscal year 1989. Our contingent valuation survey suggests that urban households in North Carolina are willing to pay somewhere between 7.1 and 14.2 million a year to maintain current levels of sediment pollution control. Our benefit-cost analysis suggests that the overall ratio is likely to be positive, although a definitive figure is elusive. Lastly, we found that several North Carolina localities have cost recovery fee systems that are at least partially self-financing.

  17. 工程量清单、控制价、结算的编审管理--以委托造价咨询公司编审为视角%Audit Management of Bill of Quantities,Cost Control and Budget:From the Perspective of Entrusting Audit Management to the Consultant Companies

    Institute of Scientific and Technical Information of China (English)

    陆晓影

    2015-01-01

    受时间紧、任务重、人员少的限制,大部分投资人将建设项目工程量清单、控制价、结算编审工作委托给造价咨询公司完成,委托人对咨询公司出具的成果拿来就用,投标或结算出现问题时才予以解决,给后续工作带来麻烦,制造许多矛盾。为此,应做好对造价咨询公司及造价人员的选择、完善委托咨询程序、科学评价与运用咨询成果。%Most investors have to entrust the task of the audit management of bill of quantities (BOQ), cost control and budget to the consultant companies owing to the limit of time,heavy task and staff num-ber.The consigners apply their results directly into practice and the problems are solved only when they appear in bids or settling accounts,which brings troubles and contradicts in the following task.Therefore, it is essential to make a good choice of the consultant companies and cost engineers,perfect the procedures of entrusting consultancy and evaluate the consultancy results scientifically.

  18. Sequential antibiotic therapy: Effective cost management and patient care.

    Science.gov (United States)

    Mandell, L A; Bergeron, M G; Gribble, M J; Jewesson, P J; Low, D E; Marrie, T J; Nicolle, L E

    1995-11-01

    The escalating costs associated with antimicrobial chemotherapy have become of increasing concern to physicians, pharmacists and patients alike. A number of strategies have been developed to address this problem. This article focuses specifically on sequential antibiotic therapy (sat), which is the strategy of converting patients from intravenous to oral medication regardless of whether the same or a different class of drug is used. Advantages of sat include economic benefits, patient benefits and benefits to the health care provider. Potential disadvantages are cost to the consumer and the risk of therapeutic failure. A critical review of the published literature shows that evidence from randomized controlled trials supports the role of sat. However, it is also clear that further studies are necessary to determine the optimal time for intravenous to oral changeover and to identify the variables that may interfere with the use of oral drugs. Procedures necessary for the implementation of a sat program in the hospital setting are also discussed.

  19. Sequential Antibiotic Therapy: Effective Cost Management and Patient Care

    Directory of Open Access Journals (Sweden)

    Lionel A Mandell

    1995-01-01

    Full Text Available The escalating costs associated with antimicrobial chemotherapy have become of increasing concern to physicians, pharmacists and patients alike. A number of strategies have been developed to address this problem. This article focuses specifically on sequential antibiotic therapy (sat, which is the strategy of converting patients from intravenous to oral medication regardless of whether the same or a different class of drug is used. Advantages of sat include economic benefits, patient benefits and benefits to the health care provider. Potential disadvantages are cost to the consumer and the risk of therapeutic failure. A critical review of the published literature shows that evidence from randomized controlled trials supports the role of sat. However, it is also clear that further studies are necessary to determine the optimal time for intravenous to oral changeover and to identify the variables that may interfere with the use of oral drugs. Procedures necessary for the implementation of a sat program in the hospital setting are also discussed.

  20. Health economics of weight management: evidence and cost.

    Science.gov (United States)

    Kouris-Blazos, Antigone; Wahlqvist, Mark L

    2007-01-01

    is too much reliance on health workers to treat the problem, especially doctors, who have not been given additional resources to manage obesity outside a typical doctor's consultation. Gross has recommended that further changes should be made to Medicare, private health insurance, and workplace and tax legislation to give people financial incentives to change their behaviour because obesity should not just be treated by governments as a public health problem but also as a barrier to productivity and a drain on resources. A Special Report of the WMCACA (Weight Management Code Administration Council of Australia) (www.weightcouncil.org) on the "Health Economics of Weight Management" has been published in the Asia Pacific Journal of Clinical Nutrition in September 2006. This report explores the cost benefit analysis of weight management in greater detail.

  1. The Construction Project Cost Management under the Real Estate's Macroeconomic Regulation and Control%房地产宏观调控下的建筑工程造价管理

    Institute of Scientific and Technical Information of China (English)

    莫宁

    2014-01-01

    In recent years, the real estate industry has rapid development in our country, the nation has also increased the macrocontrol of real estate. In face of the changes and development of the market and finance in present stage, real estate cost also is rising, which directly affects the quality of the engineering and the economic benefits. This paper, starting from the actual situation of the current real estate’s development and management, analyzes the important factors of improving the enterprise's dynamic competition, puts forward the effective methods of saving construction cost on the basis of guaranteeing the quality of the construction, which is for the real estate project management personnel to study and discuss, contributes to the healthy development of construction engineering.%院近年来,我国房地产业迅猛发展,国家对房地产的宏观调控也有所加强,面对现阶段市场和金融的发展变化,房地产的造价也在提高,这直接影响了工程的质量问题,影响了经济效益。本文从目前房地产开发管理的实际情况出发,分析提高企业竞争活力的重要因素,提出在保证施工质量的基础上节约工程造价的有效方法,供房地产工程管理人员研究和探讨,给建筑工程的良性发展做出贡献。

  2. VPLS Based Quality and Cost Control for Tennessee Eastman Process

    Institute of Scientific and Technical Information of China (English)

    宋凯; 王海清; 李平

    2005-01-01

    Product quality and operation cost control obtain increasing emphases in modern chemical system engineering. To improve the fault detection power of the partial least square (PLS) method for quality control, a new QRPV statistic is proposed in terms of the VP (variable importance in projection) indices of monitored process variables, which is significantly advanced over and different from the conventional Q statistic. QRPV is calculated only by the residuals of the remarkable process variables (RPVs). Therefore, it is the dominant relation between quality and RPV not all process variables (as in the case of the conventional PLS) that is monitored by this new VP-PLS (VPLS) method. The combination of QRPV and T2 statistics is applied to the quality and cost control of the Tennessee Eastman (TE) process, and weak faults can be detected as quickly as possible. Consequently, the product quality of TE process is guaranteed and operation costs are reduced.

  3. Current hospital cost management and studies%医院成本管理现状及对策研究

    Institute of Scientific and Technical Information of China (English)

    温艳; 刘子先; 刘俊兰; 李娅访

    2011-01-01

    An analysis of the development and present status of overseas hospital cost management pinpoints the setbacks found in China's hospital cost management, and brings forth the proposal to learn from advanced ideas and methods in overseas hospital industrial engineering and cost management. The goals are to build a nationwide total cost control system, explore new fields in cost management and introduce strategic cost management, in an effort to realize scientific cost management in China.%分析了国外医院成本管理的发展和研究现状,指出目前我国在医院成本管理中存在的问题,提出借鉴国外医院工业工程和成本管理的先进理念和方法,建立我国系统化的全面成本控制体系,拓展成本管理的新领域并引入战略成本管理,以提高我国成本管理的科学化水平。

  4. Control and Effort Costs Influence the Motivational Consequences of Choice

    Science.gov (United States)

    Sullivan-Toole, Holly; Richey, John A.; Tricomi, Elizabeth

    2017-01-01

    The act of making a choice, apart from any outcomes the choice may yield, has, paradoxically, been linked to both the enhancement and the detriment of intrinsic motivation. Research has implicated two factors in potentially mediating these contradictory effects: the personal control conferred by a choice and the costs associated with a choice. Across four experiments, utilizing a physical effort task disguised as a simple video game, we systematically varied costs across two levels of physical effort requirements (Low-Requirement, High-Requirement) and control over effort costs across three levels of choice (Free-Choice, Restricted-Choice, and No-Choice) to disambiguate how these factors affect the motivational consequences of choosing within an effortful task. Together, our results indicated that, in the face of effort requirements, illusory control alone may not sufficiently enhance perceptions of personal control to boost intrinsic motivation; rather, the experience of actual control may be necessary to overcome effort costs and elevate performance. Additionally, we demonstrated that conditions of illusory control, while otherwise unmotivating, can through association with the experience of free-choice, be transformed to have a positive effect on motivation. PMID:28515705

  5. Transactions Cost From a Program Manager’s Perspective

    Science.gov (United States)

    2009-05-01

    Angelis + 3, – “Applying Transaction Cost Economics to Improve DoD Cost Estimates” • 2008: Angelis + 5/3, – “Exploring the Implications of TCE on Joint...oversight – Programmatic and technical reviews • Within the context of two frameworks: – Principal-Agent Model (Agency Theory) – Transaction Cost Economics...and Information Costs + Bargaining, Decision and Contracting Costs + Policing and Enforcement Costs 12 Transaction Cost Economics (TCE) • Objective

  6. Managers’ Use of Multiple Management Control Systems

    DEFF Research Database (Denmark)

    Willert, Jeanette

    executive managers in large companies, a survey that investigates the subject: Effective Management and Control Systems. The focus in the survey is to explore how executive management in large companies design and use their management control systems package. Further, this study is supplemented...... with archival data on the participating companies’ performance. The dissertation presents three papers, each of which introduces knowledge within studying managers’ use of MCS as a package. The first paper presents executive managers’ use of management control systems as a package in large companies. With basis......This dissertation addresses the topic Management Control Systems (MCS) as a Package. Many research studies investigate management and control systems individually, whereas fewer research studies take a holistic view and include a larger part of all the MCS managers use to guide and direct...

  7. Multiagent-based Distributed Control for Operation Cost Minimization of Droop Controlled DC Microgrid Using Incremental Cost Consensus

    DEFF Research Database (Denmark)

    Li, Chendan; Quintero, Juan Carlos Vasquez; Guerrero, Josep M.

    2015-01-01

    In this paper, a multiagent based distributed control is proposed for DC microgrid to minimize the operation cost. The power of each distributed generator (DG) is dispatched in a distributed manner in a multiagent system by means of voltage scheduling. Every DG unit is taken as an agent......, and they share the load corresponding to the operation cost of all the units in the system with only communication with direct neighbors through incremental cost consensus. The power regulation according to the power reference generated by consensus is implemented through voltage scheduling in local primary...

  8. Los Alamos Waste Management Cost Estimation Model; Final report: Documentation of waste management process, development of Cost Estimation Model, and model reference manual

    Energy Technology Data Exchange (ETDEWEB)

    Matysiak, L.M.; Burns, M.L.

    1994-03-01

    This final report completes the Los Alamos Waste Management Cost Estimation Project, and includes the documentation of the waste management processes at Los Alamos National Laboratory (LANL) for hazardous, mixed, low-level radioactive solid and transuranic waste, development of the cost estimation model and a user reference manual. The ultimate goal of this effort was to develop an estimate of the life cycle costs for the aforementioned waste types. The Cost Estimation Model is a tool that can be used to calculate the costs of waste management at LANL for the aforementioned waste types, under several different scenarios. Each waste category at LANL is managed in a separate fashion, according to Department of Energy requirements and state and federal regulations. The cost of the waste management process for each waste category has not previously been well documented. In particular, the costs associated with the handling, treatment and storage of the waste have not been well understood. It is anticipated that greater knowledge of these costs will encourage waste generators at the Laboratory to apply waste minimization techniques to current operations. Expected benefits of waste minimization are a reduction in waste volume, decrease in liability and lower waste management costs.

  9. Cost-effectiveness in the management of Dupuytren's contracture. A Canadian cost-utility analysis of current and future management strategies.

    Science.gov (United States)

    Baltzer, H; Binhammer, P A

    2013-08-01

    In Canada, Dupuytren's contracture is managed with partial fasciectomy or percutaneous needle aponeurotomy (PNA). Injectable collagenase will soon be available. The optimal management of Dupuytren's contracture is controversial and trade-offs exist between the different methods. Using a cost-utility analysis approach, our aim was to identify the most cost-effective form of treatment for managing Dupuytren's contracture it and the threshold at which collagenase is cost-effective. We developed an expected-value decision analysis model for Dupuytren's contracture affecting a single finger, comparing the cost-effectiveness of fasciectomy, aponeurotomy and collagenase from a societal perspective. Cost-effectiveness, one-way sensitivity and variability analyses were performed using standard thresholds for cost effective treatment ($50 000 to $100 000/QALY gained). Percutaneous needle aponeurotomy was the preferred strategy for managing contractures affecting a single finger. The cost-effectiveness of primary aponeurotomy improved when repeated to treat recurrence. Fasciectomy was not cost-effective. Collagenase was cost-effective relative to and preferred over aponeurotomy at $875 and $470 per course of treatment, respectively. In summary, our model supports the trend towards non-surgical interventions for managing Dupuytren's contracture affecting a single finger. Injectable collagenase will only be feasible in our publicly funded healthcare system if it costs significantly less than current United States pricing.

  10. Globalization and localization of Management Control Systems

    DEFF Research Database (Denmark)

    Toldbod, Thomas; Israelsen, Poul

    2014-01-01

    have more particular characteristics. Specifically, this study finds that cybernetic controls and administrative controls are designed as global management control systems. Planning controls are glocal systems and reward & compensation controls assume local characteristics. The finding leads......Through an empirical case study this article examines the operation of multiple management control systems as a package in a Danish manufacturing company. The analysis focuses on four different management control systems; cybernetic controls, planning controls, reward controls, and administrative...... controls, through the theoretical lens of globalization, localization, and glocalization. The analysis documents that these different management control systems are affected differently by the processes of globalization and localization, whereby some are universal throughout the organization and others...

  11. Clear federal strategy is emerging for cost control.

    Science.gov (United States)

    O'Hara, T

    1979-02-01

    The author states that the purpose of governmental cost containment initiatives is to gain control over hospital capital expenditures, utilization, payment and quality assurance. He suggests that the costs of hospital operation should be completely re-examined stating that the reform of the hospital payment system is emerging as the energizing factor which will stimulate proper allocation of capital resources and effective utilization and quality assurance. O'Hare outlines the potential of the federal strategy. Recent legislation (PL 93-641 and PL 95-142) has mandated that hospital financial and statistical data be made available to federal agencies. He concludes that a dominant federal role in cost containment strategy threatens to abolish individual differences between institutions and their ability to be responsive to local needs. The author urges hospital leadership to take a more active position in implementing a cost containment strategy.

  12. Time planning and Cost Management in Strategic Alliances

    Directory of Open Access Journals (Sweden)

    Ana-Maria Giurea

    2016-03-01

    Full Text Available The paper highlights a mutual support example out of ten simulations regarding strategic alliances based on the hypothesis that every partner allocates its resources and budget in an equitable manner according to total expected time (PERT. In today’s strategic alliances, the partner plays an essential role regarding the support capacity of the firm, assuming the statement: “many hands make light work”. The equitable allocations of time and cost, that the firms are able to honor, will be an advantage within the strategic mutual support. If one of the partners fails to respond with the same resources that the other partner offers, within a certain phase of the process, he will have the possibility to prove his capacity of support in another phase, when the other partner cannot afford to allocate the same resources. Mutual support between partners, time planning and cost management represent the best ways for a complex mechanism, such as the strategic alliance, to work properly.

  13. Project Cost Management Analysis%工程造价管理探析

    Institute of Scientific and Technical Information of China (English)

    钟德龙

    2013-01-01

      目前,工程项目建设中要着重解决的一大难题是如何合理确定及有效控制工程投资,这是工程造价管理成为工程建设管理工作中重要组成部分的原因。文章介绍了工程造价管理的现状和存在的问题,提出工程造价管理应对的措施及对策,以实现预期投资目标,充分发挥投资效益。%In current project construction is a big problem to solve, how is how reasonable and effective control of project investment, this is why the project cost management become an important part in engineering construction management work. In this paper, through the introduction of the present situation of engineering cost management and the existing disadvantages, and puts forward the project cost management measures and countermeasures to deal with, to achieve investment objectives, give full play to the investment benefit at the same time.

  14. Regional and sectoral marginal abatement cost curves for NOx incorporating controls, renewable electricity, energy efficiency and fuel switching

    Science.gov (United States)

    A marginal abatement cost curve (MACC) traces out the relationship between the quantity of pollution abated and the marginal cost of abating each additional unit. In the context of air quality management, MACCs typically are developed by sorting end-of-pipe controls by their resp...

  15. Cost Effectiveness Analysis of Optimal Malaria Control Strategies in Kenya

    Directory of Open Access Journals (Sweden)

    Gabriel Otieno

    2016-03-01

    Full Text Available Malaria remains a leading cause of mortality and morbidity among the children under five and pregnant women in sub-Saharan Africa, but it is preventable and controllable provided current recommended interventions are properly implemented. Better utilization of malaria intervention strategies will ensure the gain for the value for money and producing health improvements in the most cost effective way. The purpose of the value for money drive is to develop a better understanding (and better articulation of costs and results so that more informed, evidence-based choices could be made. Cost effectiveness analysis is carried out to inform decision makers on how to determine where to allocate resources for malaria interventions. This study carries out cost effective analysis of one or all possible combinations of the optimal malaria control strategies (Insecticide Treated Bednets—ITNs, Treatment, Indoor Residual Spray—IRS and Intermittent Preventive Treatment for Pregnant Women—IPTp for the four different transmission settings in order to assess the extent to which the intervention strategies are beneficial and cost effective. For the four different transmission settings in Kenya the optimal solution for the 15 strategies and their associated effectiveness are computed. Cost-effective analysis using Incremental Cost Effectiveness Ratio (ICER was done after ranking the strategies in order of the increasing effectiveness (total infections averted. The findings shows that for the endemic regions the combination of ITNs, IRS, and IPTp was the most cost-effective of all the combined strategies developed in this study for malaria disease control and prevention; for the epidemic prone areas is the combination of the treatment and IRS; for seasonal areas is the use of ITNs plus treatment; and for the low risk areas is the use of treatment only. Malaria transmission in Kenya can be minimized through tailor-made intervention strategies for malaria control

  16. Indoor Environmental Control Practices and Asthma Management.

    Science.gov (United States)

    Matsui, Elizabeth C; Abramson, Stuart L; Sandel, Megan T

    2016-11-01

    Indoor environmental exposures, particularly allergens and pollutants, are major contributors to asthma morbidity in children; environmental control practices aimed at reducing these exposures are an integral component of asthma management. Some individually tailored environmental control practices that have been shown to reduce asthma symptoms and exacerbations are similar in efficacy and cost to controller medications. As a part of developing tailored strategies regarding environmental control measures, an environmental history can be obtained to evaluate the key indoor environmental exposures that are known to trigger asthma symptoms and exacerbations, including both indoor pollutants and allergens. An environmental history includes questions regarding the presence of pets or pests or evidence of pests in the home, as well as knowledge regarding whether the climatic characteristics in the community favor dust mites. In addition, the history focuses on sources of indoor air pollution, including the presence of smokers who live in the home or care for children and the use of gas stoves and appliances in the home. Serum allergen-specific immunoglobulin E antibody tests can be performed or the patient can be referred for allergy skin testing to identify indoor allergens that are most likely to be clinically relevant. Environmental control strategies are tailored to each potentially relevant indoor exposure and are based on knowledge of the sources and underlying characteristics of the exposure. Strategies include source removal, source control, and mitigation strategies, such as high-efficiency particulate air purifiers and allergen-proof mattress and pillow encasements, as well as education, which can be delivered by primary care pediatricians, allergists, pediatric pulmonologists, other health care workers, or community health workers trained in asthma environmental control and asthma education.

  17. The Cost Implications of Less Tight Versus Tight Control of Hypertension in Pregnancy (CHIPS Trial)

    Science.gov (United States)

    Ahmed, Rashid J.; Gafni, Amiram; Hu, Zheng Jing; Pullenayegum, Eleanor; von Dadelszen, Peter; Rey, Evelyne; Ross, Susan; Asztalos, Elizabeth; Murphy, Kellie E.; Menzies, Jennifer; Sanchez, J. Johanna; Ganzevoort, Wessel; Helewa, Michael; Lee, Shoo K.; Lee, Terry; Logan, Alexander G.; Moutquin, Jean-Marie; Singer, Joel; Thornton, Jim G.; Welch, Ross; Magee, Laura A.

    2016-01-01

    The CHIPS randomized controlled trial (Control of Hypertension in Pregnancy Study) found no difference in the primary perinatal or secondary maternal outcomes between planned “less tight” (target diastolic 100 mm Hg) and “tight” (target diastolic 85 mm Hg) blood pressure management strategies among women with chronic or gestational hypertension. This study examined which of these management strategies is more or less costly from a third-party payer perspective. A total of 981 women with singleton pregnancies and nonsevere, nonproteinuric chronic or gestational hypertension were randomized at 14 to 33 weeks to less tight or tight control. Resources used were collected from 94 centers in 15 countries and costed as if the trial took place in each of 3 Canadian provinces as a cost-sensitivity analysis. Eleven hospital ward and 24 health service costs were obtained from a similar trial and provincial government health insurance schedules of medical benefits. The mean total cost per woman–infant dyad was higher in less tight versus tight control, but the difference in mean total cost (DM) was not statistically significant in any province: Ontario ($30 191.62 versus $24 469.06; DM $5723, 95% confidence interval, −$296 to $12 272; P=0.0725); British Columbia ($30 593.69 versus $24 776.51; DM $5817; 95% confidence interval, −$385 to $12 349; P=0.0725); or Alberta ($31 510.72 versus $25 510.49; DM $6000.23; 95% confidence interval, −$154 to $12 781; P=0.0637). Tight control may benefit women without increasing risk to neonates (as shown in the main CHIPS trial), without additional (and possibly lower) cost to the healthcare system. Clinical Trial Registration— URL: http://www.clinicaltrials.gov. Unique identifier: NCT01192412. PMID:27550914

  18. Managers’ Use of Multiple Management Control Systems

    DEFF Research Database (Denmark)

    Willert, Jeanette

    This dissertation addresses the topic Management Control Systems (MCS) as a Package. Many research studies investigate management and control systems individually, whereas fewer research studies take a holistic view and include a larger part of all the MCS managers use to guide and direct...... subordinates behaviour in the best interest of their companies. In the MCS literature, it is stressed that knowledge is particularly lacking about how managers design and use MCS as a package, and the effectiveness of using the MCS. This dissertation responds to this call by carrying out a large survey among...... executive managers in large companies, a survey that investigates the subject: Effective Management and Control Systems. The focus in the survey is to explore how executive management in large companies design and use their management control systems package. Further, this study is supplemented...

  19. Managed care in workers' compensation: analysis of cost drivers and vendor selection.

    Science.gov (United States)

    Daiker, B

    1995-08-01

    1. Managed care for employee benefits provides a model of cost containment for workers' compensation; however, significant differences must be understood. 2. Purchasers of managed care services must perform an internal assessment to determine the cost drivers for workers' compensation. Managed care does not address all cost drivers. 3. A model for evaluating managed care vendors places them on a continuum of risk, similar to insurance risk, where a variety of cost containment strategies may be used together. 4. By reviewing seven key aspects of a managed care vendor, a purchaser can rate the vendor's ability to meet their needs.

  20. The system of account and control of logistics costs

    Directory of Open Access Journals (Sweden)

    Khayrullin Rustam Zinnatullovich

    Full Text Available The process of organization of civil engineering provides the delivery of construction materials, equipment to the civil engineering objects in the required quantities at the specified time. Effective tool for solving this problem is logistics. The basic components of logistics costs, which occupy the largest share in the sum of all logistics costs, are transportation costs and storage costs. The civil engineering industry is very promising for the use of outsourcing. The main part of works on providing material and technical resources in most cases is transferred to the outsourcing of other companies, including the group of companies forming the holding. In large holding companies the chain of movement of materials, goods and productions: purchase of materials and goods, completion materials, production structures, storage, movement, transportation, etc. may include several companies belonging in holding. The goods can be moved from one warehouse to another, with or without change of the owner of goods. Each company is obliged to show each movement of goods in their financial accounting. During the goods’ movement within a group of companies from one storage to another, from one owner to another, the total costs of the goods rise. Sales within a group of companies lead, as a rule, to a gain by one of the companies and the logistic expenses of another company. Selling to a consumer provides a profit to the seller company. Therefore, the problem of adequate allocation of logistics expenses and profits between separate legal entity and the task of continuous accounting and control of logistics costs and earnings in large companies, is vital. The automated system for accounting and controlling of logistics costs is suggested. The developed system allows controlling logistics costs of refining, storage and transportation for each ton, pieces, linear or square meters of the shipped cargoes. The System is based on complex algorithms of distribution

  1. Pharmaceuticals: pharmaceutical cost controls--2005. End of Year Issue Brief.

    Science.gov (United States)

    Seay, Melicia; Varma, Priya

    2005-12-31

    The enactment of the Omnibus Budget Reconciliation Act of 1990 (OBRA '90) gave states the option of offering pharmaceutical benefits within their Medicaid programs. But the law placed restrictions on states' flexibility to control what prescriptions they would cover and required the states to reimburse outpatient prescription drugs from manufacturers that signed rebate agreements with the U.S. Department of Health and Human Services. Forty-nine states--Arizona is excluded, based on its program structure--and the District of Columbia currently offer prescription drug coverage under the Medicaid Drug Rebate Program. During the past four years, states all over the country have been plagued with revenue shortfalls in their state Medicaid budgets. While the fiscal situation improved for most states in the 2004 legislative session, many states still face budget pressures in 2005. Compounding existing budget pressures are threats from the Bush Administration to shift increased costs of the Medicaid program on to the states. All things considered, the economic pressure of funding Medicaid is at the top of legislative agendas in 2005. As in previous years, states are attempting to reduce costs to their Medicaid programs by seeking savings in their pharmaceutical programs. Prescription drug costs are highly attributed as a contributing factor to the fiscal climate of state Medicaid programs. Currently, prescription drug spending outpaces that of every other category of health care and drug prices are rising faster than inflation. In response, states are instituting a variety of pharmaceutical cost control measures such as creating preferred drug lists (PDLs), negotiating supplemental rebates, forming bulk purchasing pools, promoting generic drug substitution and implementing price controls. As prescription drug cost containment tools have gained acceptance and momentum, they continue to be controversial. This issue brief explores the debate, history, methodology, utilization

  2. Reducing six-month inpatient psychiatric recidivism and costs through case management.

    Science.gov (United States)

    Kolbasovsky, Andrew; Reich, Leonard; Meyerkopf, Neil

    2010-01-01

    The objective of this study is to determine the reduction in inpatient psychiatric recidivism and costs associated with an intensive case management (ICM) program among high-risk adults with chronic mental health conditions. An intent-to-treat, historical control design was used to examine utilization differences between 306 intervention group (IG) members eligible to receive ICM services and a cohort of 290 baseline group (BG) members over a six-month outcome period. Members were identified retrospectively using identical criteria during one year prior to implementation of the program. The six-month recidivism rate for BG members was 49.67% compared to 22.07% among IG members. Forward stepwise regression results indicated a significant main effect for the ICM intervention on inpatient psychiatric costs. Inpatient psychiatric costs for the six-month outcome period were $4,982.90 lower per member in the IG group. Additional models demonstrated that the ICM intervention was associated with significantly lower inpatient substance abuse costs and psychiatric emergency department costs. There were no statistically significant increases in utilization associated with the ICM intervention. After factoring in program costs, it is estimated that the ICM services contributed to almost $1,500,000 in cost savings over the six-month outcome period. The ICM intervention was associated with significant reductions in inpatient, psychiatric six-month readmission rates and associated costs among adult members who are at elevated risk of inpatient, psychiatric recidivism. The intervention, enrollment process, and measurement strategies can be adapted for use by health plans looking to reduce psychiatric costs.

  3. Management Information & Control for Earnings

    Data.gov (United States)

    Social Security Administration — Provides the ability to track and manage earnings inquiries from the general public by automated selection of cases for quality review. It also provides Management...

  4. Cost versus control: Understanding ownership through outsourcing in hospitals.

    Science.gov (United States)

    Dalton, Christina Marsh; Warren, Patrick L

    2016-07-01

    For-profit hospitals in California contract out services much more intensely than either private nonprofit or public hospitals. To explain why, we build a model in which the outsourcing decision is a trade-off between cost and control. Since nonprofit firms are more restricted in how they consume net revenues, they experience more rapidly diminishing value of a dollar saved, and they are less attracted to a low-cost but low-control outsourcing opportunity than a for-profit firm is. This difference is exaggerated in services where the benefits of controlling the details of production are particularly important but minimized when a fixed-cost shock raises the marginal value of a dollar of cost savings. We test these predictions in a panel of California hospitals, finding evidence for each and that the set of services that private non-profits are particularly interested in controlling (physician-intensive services) is very different from those than public hospitals are particularly interested in (labor-intensive services). These results suggest that a model of public or nonprofit make-or-buy decisions should be more than a simple relabeling of a model derived in the for-profit context.

  5. Pharmacotherapy in the management of early Parkinson’s disease: cost-effectiveness and patient acceptability

    Directory of Open Access Journals (Sweden)

    Esther Cubo

    2010-09-01

    Full Text Available Esther CuboNeurology Department, Hospital General Yagüe, Burgos, SpainAbstract: In the absence of a cure, the primary goals in managing Parkinson’s disease (PD are to preserve functionality and health-related quality of life (HRQoL. Current therapeutic strategies for PD include symptomatic treatment and are primarily focused on replacing dopamine in the brain. Dopamine agonists can be used as an alternative initial levodopa therapy, to delay the onset of motor complications, but at the expense of more dopaminergic adverse effects; poorer control of motor symptoms; and increased cost. In PD, treatment effects and costs accumulate over time; hence the choice of time horizon in cost-effectiveness analysis can be particularly important. Pharmaceutical expenditures have grown rapidly in recent decades and now total nearly 10% of all health care costs. The main approach to treat PD at the present time is to advance knowledge of the efficacy, to reduce long-term complications associated with treatment, and to improve patient HRQoL and society burden. The implementation of cost-effectiveness studies, including the societal perspective, should be considered as an outcome of new therapy strategies, which would be helpful to health care decision makers.Keywords: Parkinson’s disease, costs, health-related quality of life

  6. Cost of managing complications resulting from type 2 diabetes mellitus in Canada

    Directory of Open Access Journals (Sweden)

    Patrick Amanda R

    2003-03-01

    Full Text Available Abstract Background Decision makers need to have Canadian-specific cost information in order to develop an accurate picture of diabetes management. The objective of this study is to estimate direct medical costs of managing complications of diabetes. Complication costs were estimated by applying unit costs to typical resource use profiles. For each complication, the event costs refer to those associated with the acute episode and subsequent care in the first year. State costs are the annual costs of continued management. Data were obtained from many Canadian sources, including the Ontario Case Cost Project, physician and laboratory fee schedules, formularies, reports, and literature. All costs are expressed in 2000 Canadian dollars. Results Major events (e.g., acute myocardial infarction: $18,635 event cost; $1,193 state cost, generate a greater financial burden than early stage complications (e.g., microalbuminuria: $62 event cost; $10 state cost. Yet, complications that are initially relatively low in cost (e.g., microalbuminuria can progress to more costly advanced stages (e.g., end-stage renal disease, $63,045 state cost. Conclusions Macrovascular and microvascular complication costs should be included in any economic analysis of diabetes. This paper provides Canadian-based cost information needed to inform critical decisions about spending limited health care dollars on emerging new therapies and public health initiatives.

  7. Research on optimal guaranteed cost control of flexible spacecraft

    Institute of Scientific and Technical Information of China (English)

    Wang Qingchao; Cai Peng

    2008-01-01

    This article is concerned with the modeling and control problems of the flexible spacecraft.First,the state observer is designed to estimate the vibration mode on the basis of free vibration models.Then,an optimal guaranteed cost controller is proposed to stabilize system attitude and damp the vibration of the flexible beam at the same time.Numerical simulation examples show the feasibility and validity of the proposed method.

  8. A life cycle cost economics model for projects with uniformly varying operating costs. [management planning

    Science.gov (United States)

    Remer, D. S.

    1977-01-01

    A mathematical model is developed for calculating the life cycle costs for a project where the operating costs increase or decrease in a linear manner with time. The life cycle cost is shown to be a function of the investment costs, initial operating costs, operating cost gradient, project life time, interest rate for capital and salvage value. The results show that the life cycle cost for a project can be grossly underestimated (or overestimated) if the operating costs increase (or decrease) uniformly over time rather than being constant as is often assumed in project economic evaluations. The following range of variables is examined: (1) project life from 2 to 30 years; (2) interest rate from 0 to 15 percent per year; and (3) operating cost gradient from 5 to 90 percent of the initial operating costs. A numerical example plus tables and graphs is given to help calculate project life cycle costs over a wide range of variables.

  9. A life cycle cost economics model for projects with uniformly varying operating costs. [management planning

    Science.gov (United States)

    Remer, D. S.

    1977-01-01

    A mathematical model is developed for calculating the life cycle costs for a project where the operating costs increase or decrease in a linear manner with time. The life cycle cost is shown to be a function of the investment costs, initial operating costs, operating cost gradient, project life time, interest rate for capital and salvage value. The results show that the life cycle cost for a project can be grossly underestimated (or overestimated) if the operating costs increase (or decrease) uniformly over time rather than being constant as is often assumed in project economic evaluations. The following range of variables is examined: (1) project life from 2 to 30 years; (2) interest rate from 0 to 15 percent per year; and (3) operating cost gradient from 5 to 90 percent of the initial operating costs. A numerical example plus tables and graphs is given to help calculate project life cycle costs over a wide range of variables.

  10. 25 CFR 122.8 - Administrative costs for management of the fund.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Administrative costs for management of the fund. 122.8 Section 122.8 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES MANAGEMENT OF OSAGE JUDGMENT FUNDS FOR EDUCATION § 122.8 Administrative costs for management of the fund. Funds...

  11. Self-management of hybrid networks – hidden costs due to TCP performance problems

    NARCIS (Netherlands)

    Moura, Giovane C.M.; Pras, Aiko; Fioreze, Tiago; Boer, de Pieter-Tjerk; Bauschert, Thomas

    2013-01-01

    Self-management is one of the most popular research topics in network and systems management. Little is known, however, regarding the costs, in particular with respect to performance, of self-management solutions. The goal of this paper is therefore to analyze such hidden per- formance costs. Our an

  12. On cost management of engineering construction programs%谈工程施工项目成本管理

    Institute of Scientific and Technical Information of China (English)

    侯三斌

    2012-01-01

    结合工程项目成本控制现状,从项目成本管理的组织要求、成本管理工作内容、前期成本预测、项目成本过程控制等方面进行了全面论述,并提出了自己的看法,从而完善项目成本管理体系,实现成本的有效控制。%Combining with the cost control status of the engineering programs, the study has the full-sided indication from the organization requirements of the program cost management, the work content of the cost management, the cost forecasting in primary period, and the process control over the program cost, and points out some opinions, so as to improve the cost management system of the program and to realize the effective control over the cost.

  13. Practice nurse involvement in primary care depression management: an observational cost-effectiveness analysis

    Science.gov (United States)

    2014-01-01

    Background Most evidence on the effect of collaborative care for depression is derived in the selective environment of randomised controlled trials. In collaborative care, practice nurses may act as case managers. The Primary Care Services Improvement Project (PCSIP) aimed to assess the cost-effectiveness of alternative models of practice nurse involvement in a real world Australian setting. Previous analyses have demonstrated the value of high level practice nurse involvement in the management of diabetes and obesity. This paper reports on their value in the management of depression. Methods General practices were assigned to a low or high model of care based on observed levels of practice nurse involvement in clinical-based activities for the management of depression (i.e. percentage of depression patients seen, percentage of consultation time spent on clinical-based activities). Linked, routinely collected data was used to determine patient level depression outcomes (proportion of depression-free days) and health service usage costs. Standardised depression assessment tools were not routinely used, therefore a classification framework to determine the patient’s depressive state was developed using proxy measures (e.g. symptoms, medications, referrals, hospitalisations and suicide attempts). Regression analyses of costs and depression outcomes were conducted, using propensity weighting to control for potential confounders. Results Capacity to determine depressive state using the classification framework was dependent upon the level of detail provided in medical records. While antidepressant medication prescriptions were a strong indicator of depressive state, they could not be relied upon as the sole measure. Propensity score weighted analyses of total depression-related costs and depression outcomes, found that the high level model of care cost more (95% CI: -$314.76 to $584) and resulted in 5% less depression-free days (95% CI: -0.15 to 0.05), compared to the

  14. Cost-effective management of type 2 diabetes: providing quality care in a cost-constrained environment.

    Science.gov (United States)

    Steffens, B

    2000-08-01

    John Deere Health Care provides health coverage to 20,000 diabetic members in 5 states. Medical costs for those members are approximately 3 times higher than costs for nondiabetic members. Last year, John Deere Health Care introduced an integrated diabetes disease management program that includes telephone and mail reminders (managed by a vendor) for asymptomatic diabetic individuals, case management (managed by the plan) for diabetic members with complications or risks, and quarterly patient-specific mailings that are sent to providers. After 1 year of operation, testing rates increased 19% for hemoglobin A1c (HbA1c), 20% for lipids, and 78% for microalbumin. The actual mean HbA1c level decreased 0.5%, hospital admission rates decreased 22%, and hospital days were reduced 34%. Overall, the total medical costs per diabetic patient were reduced approximately 12%. Despite system cost increases for pharmacy costs, vendor contracting, case management administration, and patient and physician education, the potential for long-term quality improvement and considerable hospital cost reduction is high when such a plan is instituted. The program at John Deere Health Care is expanding and coverage has been enhanced.

  15. Costs of children--benefit theory and population control.

    Science.gov (United States)

    Tian, X

    1989-01-01

    In order to stem the rising fertility and growth rates in China, new theories and measures are needed. The author suggests new insights into the relationships between reproductive behavior and economic interests, regulation of individual reproductive behavior by such economic interests, and governmental performance with these interests in mind. Topics are devoted to the benefit theory about the costs of children, trends in Chinese children's costs and benefits, and family planning (FP) based on children's costs and benefits. Natural biological law governed people's reproductive behavior and the number of offspring until there was control over human reproduction. Factors which determine the desired number of children can be economic, cultural, political, historical, or geographical. In modern times and with the commercialism of society, children have been sometimes viewed as commodities and Western economists (Becker and Leibenstein) have theorized the cost benefit ratio to parents. Expected positive benefits are support, labor force contribution, and family happiness. Negative benefits are the direct and indirect costs in time and money raising children. Children are produced where benefits are positive, and where benefits and costs are equal, circumstances will determine the result. No children will be produced when costs exceed benefits. The concept of net costs is described. Chinese trends indicate a direction toward a market oriented economy. Instead of following Western theory, as economic development has advanced rapidly the value of children has grown. The reasons are explained as marginal children may still bring benefits in a market where the function of regulation of a labor market is limited, children still render better support for their parents without a developed social security system, and boys are expected to secure their families fortunes during the changing economic conditions. The author recognizes that other conditions such as the number of

  16. Use of TD ABC method for cost management in an accredited laboratory for physical and chemical testiry

    Directory of Open Access Journals (Sweden)

    Živković-Gabaldo Aleksandra N.

    2014-01-01

    Full Text Available Accreditation of a laboratory is verification of the competence of a laboratory regarding methods and procedures applied, personnel, the equipment used and working conditions. The main goal is establishment of customer trust in accuracy and precision of laboratory test results. Accredited laboratory has more specific costs than laboratory which is not accredited. To survive on the market, regardless the laboratory is independent or it is a part of a bigger system, the laboratory needs to establish resource management, especially effective cost management. Cost management describes approaches and short-term and long-term management activities, which make value for the customer, according to his known, reported or obligatory requirements and needs. In modern approach, there are different methods for cost calculation. One of them is ABC (Activity-Based Costing method which adds activity costs to products and services trough activities needed for their finalization. In this paper, there is presented improved ABC method for obračun costs, affirmed as activity based cost calculation based on time - TD ABC (Time-Driven Activity-Based Costing. The method uses time as a primary base for costs allocation on products, porudžbine, customers. This is the way for simpler and less expansive getting of information's about costs. This paper describes TD ABC method implemented in accredited Laboratory for physical and chemical testing, which is a part of company Galenika Fitofarmacija a.d. The scope of testing in this laboratory are pesticide materials, meaning technical substances and finished products, within quality control for different internal customers. By using TD ABC method it is possible to define real costs, generated during the laboratory testing, and also effectiveness of specific activities in this process.

  17. Fuzzy maintenance costs of a wind turbine pitch control device

    Directory of Open Access Journals (Sweden)

    Mariana Carvalho

    2015-07-01

    Full Text Available This paper deals with the problem of estimation maintenance costs for the case of the pitch controls system of wind farms turbines. Previous investigations have estimated these costs as (traditional “crisp” values, simply ignoring the uncertainty nature of data and information available. This paper purposes an extended version of the estimation model by making use of the Fuzzy Set Theory. The results alert decision-makers to consequent uncertainty of the estimations along with their overall level, thus improving the information given to the mainte-nance support system.

  18. Healthcare hazard control and safety management

    CERN Document Server

    Tweedy, James T

    2014-01-01

    Comprehensive in scope, this totally revamped edition of a bestseller is the ideal desk reference for anyone tasked with hazard control and safety management in the healthcare industry. Presented in an easy-to-read format, Healthcare Hazard Control and Safety Management, Third Edition examines hazard control and safety management as proactive functions of an organization. Like its popular predecessors, the book supplies a complete overview of hazard control, safety management, compliance, standards, and accreditation in the healthcare industry. This edition includes new information on leadersh

  19. Robust guaranteed cost tracking control of quadrotor UAV with uncertainties.

    Science.gov (United States)

    Xu, Zhiwei; Nian, Xiaohong; Wang, Haibo; Chen, Yinsheng

    2017-07-01

    In this paper, a robust guaranteed cost controller (RGCC) is proposed for quadrotor UAV system with uncertainties to address set-point tracking problem. A sufficient condition of the existence for RGCC is derived by Lyapunov stability theorem. The designed RGCC not only guarantees the whole closed-loop system asymptotically stable but also makes the quadratic performance level built for the closed-loop system have an upper bound irrespective to all admissible parameter uncertainties. Then, an optimal robust guaranteed cost controller is developed to minimize the upper bound of performance level. Simulation results verify the presented control algorithms possess small overshoot and short setting time, with which the quadrotor has ability to perform set-point tracking task well. Copyright © 2017 ISA. Published by Elsevier Ltd. All rights reserved.

  20. Results from the NASA Spacecraft Fault Management Workshop: Cost Drivers for Deep Space Missions

    Science.gov (United States)

    Newhouse, Marilyn E.; McDougal, John; Barley, Bryan; Stephens Karen; Fesq, Lorraine M.

    2010-01-01

    Fault Management, the detection of and response to in-flight anomalies, is a critical aspect of deep-space missions. Fault management capabilities are commonly distributed across flight and ground subsystems, impacting hardware, software, and mission operations designs. The National Aeronautics and Space Administration (NASA) Discovery & New Frontiers (D&NF) Program Office at Marshall Space Flight Center (MSFC) recently studied cost overruns and schedule delays for five missions. The goal was to identify the underlying causes for the overruns and delays, and to develop practical mitigations to assist the D&NF projects in identifying potential risks and controlling the associated impacts to proposed mission costs and schedules. The study found that four out of the five missions studied had significant overruns due to underestimating the complexity and support requirements for fault management. As a result of this and other recent experiences, the NASA Science Mission Directorate (SMD) Planetary Science Division (PSD) commissioned a workshop to bring together invited participants across government, industry, and academia to assess the state of the art in fault management practice and research, identify current and potential issues, and make recommendations for addressing these issues. The workshop was held in New Orleans in April of 2008. The workshop concluded that fault management is not being limited by technology, but rather by a lack of emphasis and discipline in both the engineering and programmatic dimensions. Some of the areas cited in the findings include different, conflicting, and changing institutional goals and risk postures; unclear ownership of end-to-end fault management engineering; inadequate understanding of the impact of mission-level requirements on fault management complexity; and practices, processes, and tools that have not kept pace with the increasing complexity of mission requirements and spacecraft systems. This paper summarizes the

  1. Cost analysis of NOx control alternatives for stationary gas turbines

    Energy Technology Data Exchange (ETDEWEB)

    Bill Major

    1999-11-05

    The use of stationary gas turbines for power generation has been growing rapidly with continuing trends predicted well into the future. Factors that are contributing to this growth include advances in turbine technology, operating and siting flexibility and low capital cost. Restructuring of the electric utility industry will provide new opportunities for on-site generation. In a competitive market, it maybe more cost effective to install small distributed generation units (like gas turbines) within the grid rather than constructing large power plants in remote locations with extensive transmission and distribution systems. For the customer, on-site generation will provide added reliability and leverage over the cost of purchased power One of the key issues that is addressed in virtually every gas turbine application is emissions, particularly NO{sub x} emissions. Decades of research and development have significantly reduced the NO{sub x} levels emitted from gas turbines from uncontrolled levels. Emission control technologies are continuing to evolve with older technologies being gradually phased-out while new technologies are being developed and commercialized. The objective of this study is to determine and compare the cost of NO{sub x} control technologies for three size ranges of stationary gas turbines: 5 MW, 25 MW and 150 MW. The purpose of the comparison is to evaluate the cost effectiveness and impact of each control technology as a function of turbine size. The NO{sub x} control technologies evaluated in this study include: Lean premix combustion, also known as dry low NO{sub x} (DLN) combustion; Catalytic combustion; Water/steam injection; Selective catalytic reduction (SCR)--low temperature, conventional, high temperature; and SCONO{sub x}{trademark}.

  2. Harvest control rules in modern fisheries management

    Directory of Open Access Journals (Sweden)

    Sturla F. Kvamsdal

    2016-07-01

    Full Text Available Abstract Harvest control rules have become an important tool in modern fisheries management, and are increasingly adopted to provide continuity in management practices, to deal with uncertainty and ecosystem considerations, and to relieve management decisions from short-term political pressure. We provide the conceptual and institutional background for harvest control rules, a discussion of the structure of fisheries management, and brief introductions to harvest control rules in a selection of present day cases. The cases demonstrate that harvest control rules take different forms in different settings, yet cover only a subset of the full policy space. We conclude with views on harvest control rules in future fisheries management, both in terms of ideal and realistic developments. One major challenge for future fisheries management is closing the gap between ideas and practice.

  3. Analysis on construction project cost management%施工项目成本管理分析

    Institute of Scientific and Technical Information of China (English)

    严世杰

    2009-01-01

    The composition of construction project cost is introduced. Based upon analysis of the present cost management situations in construction enterprises in our couontry and questions existed practical measures for cost control and management are proposed, in order to realize effective control of construction project cost to increase the economic benefits and competitive power for construction enterprises.%介绍了施工项目的成本组成,分析了我国施工企业成本管理的现状以及存在的问题,提出了加强成本控制管理的措施,以使施工项目成本得到有效控制,提高施工企业的经济效益和企业竞争力.

  4. Cost-effectiveness analysis in Chagas' disease vectors control interventions

    Directory of Open Access Journals (Sweden)

    A. M. Oliveira Filho

    1989-01-01

    Full Text Available After a large scale field trial performed in central Brazil envisaging the control of Chagas' disease vectors in an endemic area colonized by Triatoma infestans and T. sordida the cost-effectiveness analysis for each insecticide/formulation was performed. It considered the operational costs and the prices of insecticides and formulations, related to the activity and persistence of each one. The end point was considered to be less than 90% of domicilliary unitis (house + annexes free of infestation. The results showed good cost-effectiveness for a slow-release emulsifiable suspension (SRES based on PVA and containing malathion as active ingredient, as well as for the pyrethroids tested in this assay-cyfluthrin, cypermethrin, deltamethrin and permethrin.

  5. The Costs and Valuation of Health Impacts of Measles and Rubella Risk Management Policies.

    Science.gov (United States)

    Thompson, Kimberly M; Odahowski, Cassie L

    2016-07-01

    National and global health policymakers require good information about the costs and benefits of their investments in measles and rubella immunization programs. Building on our review of the existing measles and rubella health economics literature, we develop inputs for use in regional and global models of the expected future benefits and costs of vaccination, treatment, surveillance, and other global coordination activities. Given diversity in the world and limited data, we characterize the costs for countries according to the 2013 World Bank income levels using 2013 U.S. dollars (2013$US). We estimate that routine immunization and supplemental immunization activities will cost governments and donors over 2013$US 2.3 billion per year for the foreseeable future, with high-income countries accounting for 55% of the costs, to vaccinate global birth cohorts of approximately 134 million surviving infants and to protect the global population of over 7 billion people. We find significantly higher costs and health consequences of measles or rubella disease than with vaccine use, with the expected disability-adjusted life year (DALY) loss for case of disease generally at least 100 times the loss per vaccine dose. To support estimates of the economic benefits of investments in measles and/or rubella elimination or control, we characterize the probabilities of various sequelae of measles and rubella infections and vaccine adverse events, the DALY inputs for health outcomes, and the associated treatment costs. Managing measles and rubella to achieve the existing and future regional measles and rubella goals and the objectives of the Global Vaccine Action Plan will require an ongoing commitment of financial resources that will prevent adverse health outcomes and save the associated treatment costs.

  6. Danish Management Accounting Frameworks - a SWOT Analysis and an Activity Based Costing Comparison

    DEFF Research Database (Denmark)

    Israelsen, Poul; Rohde, Carsten

    2005-01-01

    and in addition a SWOT-like assessment of this tradition vis-à-vis the management accounting research community and practice. An alternative approach in designing management accounting systems is represented by Activity Based Costing (ABC). An unbundling of the nowadays multifaceted ABC brings forward......The theoretical management accounting tradition in Denmark has a long history of focusing on development of data registration frameworks as a basis for aggregation and use of financial and non-financial data for different strategic, tactical and operational decisions and control purposes....... The present paper terms this tradition "basic registration frameworks" (BRFs) and accounts for the roots and characteristics of two of these frameworks in terms of their purpose, content and method using the "unbundling model" developed by Bjørnenak and Olson (1999). This allows for an analysis of the two...

  7. Human Resource Cost Control Management of Small and Medium-sized Manufacturing Enterprises under Economic Crisis:Case Study of Z Company%经济危机下中小制造业对人力资源成本控制管理--以Z公司为例

    Institute of Scientific and Technical Information of China (English)

    彭艾武; 冯百侠; 王建伟

    2016-01-01

    Human resource management is the soul of an enterprise. There has been economic downturn and impact in the past two years, especially in manufacturing industry, so the manufacturing industry has carried out reform on human resources cost control by combining the environment with their own characteristics, especially focusing on the use of human capital cos. Through the case if human resource cost management of Z company, a small and medium-sized manufacturing enterprise, this paper summarized the human resources cost control effect of Z company, and the author hopes that this study can provide some references for cost control of human resources for some enterprises.%人力资源管理是一个企业的灵魂,随着近两年经济的下滑和冲击,特别是制造业经济相比其他行业更加的萎靡,故制造业通过了解外界环境结合自身特点展开人力资源成本控制进行了改革,特别是对人力资本中的使用成本进行了重点改革,笔者通过中小制造企业Z公司对人力资源成本的管理,总结Z公司进行人力资源成本控制的效果,希望可以对那些想进行人力资源成本控制的企业提供一些参考。

  8. The effectiveness and cost-effectiveness of telephone triage of patients requesting same day consultations in general practice: study protocol for a cluster randomised controlled trial comparing nurse-led and GP-led management systems (ESTEEM).

    Science.gov (United States)

    Campbell, John L; Britten, Nicky; Green, Colin; Holt, Tim A; Lattimer, Valerie; Richards, Suzanne H; Richards, David A; Salisbury, Chris; Taylor, Rod S; Fletcher, Emily

    2013-01-04

    Recent years have seen an increase in primary care workload, especially following the introduction of a new General Medical Services contract in 2004. Telephone triage and telephone consultation with patients seeking health care represent initiatives aimed at improving access to care. Some evidence suggests that such approaches may be feasible but conclusions regarding GP workload, cost, and patients' experience of care, safety, and health status are equivocal. The ESTEEM trial aims to assess the clinical- and cost-effectiveness of nurse-led computer-supported telephone triage and GP-led telephone triage, compared to usual care, for patients requesting same-day consultations in general practice. ESTEEM is a pragmatic, multi-centre cluster randomised clinical trial with patients randomised at practice level to usual care, computer decision-supported nurse triage, or GP-led triage. Following triage of 350-550 patients per practice we anticipate estimating and comparing total primary care workload (volume and time), the economic cost to the NHS, and patient experience of care, safety, and health status in the 4-week period following the index same-day consultation request across the three trial conditions.We will recruit all patients seeking a non-emergency same-day appointment in primary care. Patients aged 12.0-15.9 years and temporary residents will be excluded from the study.The primary outcome is the number of healthcare contacts taking place in the 4-week period following (and including) the index same-day consultation request. A range of secondary outcomes will be examined including patient flow, primary care NHS resource use, patients' experience of care, safety, and health status.The estimated sample size required is 3,751 patients (11,253 total) in each of the three trial conditions, to detect a mean difference of 0.36 consultations per patient in the four week follow-up period between either intervention group and usual care 90% power, 5% alpha, and an

  9. 谈施工成本控制技巧%Control Techniques of Construction Cost

    Institute of Scientific and Technical Information of China (English)

    杨文雄

    2013-01-01

    Construction cost control is the core issue of cost management in engineering project. How to implement a series of scientific management, including prediction, plan, control, calculation, analysis and evaluation, under the premise of the contract requirements to guarantee the engineering quality and construction time, its process has a unique skill.%  施工成本控制是工程项目成本管理的核心问题,如何在保证满足工程质量、工期等合同要求的前提下,对项目实施过程中发生的费用进行预测、计划、控制、核算、分析与考核等一系列科学管理,其过程具有独特的技巧。

  10. Vote Centers as a Strategy to Control Election Administration Costs

    Directory of Open Access Journals (Sweden)

    David H. Folz

    2014-03-01

    Full Text Available The rising costs of election administration in an era of fiscal stress have motivated some local officials to test the feasibility of ideas for reducing election costs while enhancing voter convenience and perhaps even increasing voter turnout. One such pilot project in a suburban community in the South involved replacing precinct-based voting on election day with a vote center that all voters could use regardless of their precinct of residence. A comparison of election costs across two municipal elections showed that replacing precinct-based voting with an election day vote center resulted in substantial cost savings. While there was no statistical difference in voter turnout in municipal elections held before and after implementation of the pilot project, voters were highly satisfied with the convenience of the vote center as well as other aspects of their voting experience. The findings suggest that an election day vote center can be a viable strategy to control election costs and enhance voters’ perceptions of the convenience of voting.

  11. Fixed and flexible formularies as cost-control mechanisms.

    Science.gov (United States)

    Dewa, Carolyn S; Hoch, Jeffrey S

    2003-06-01

    The purpose of this review is to consider the prevalent types of fixed and flexible formularies, the general economic principles on which they are based and the evidence for their effectiveness in controlling rising drug expenditures. The principal-agent relationship and economic model underlying the various types of formularies are described. The principal-agent model describes a relationship where there is an asymmetry of information between two parties involved in a particular task. As a result of this asymmetry of information, the party with less information (the principal) allows the party with more information (the agent) to make decisions about that task or activity for them. In the case of formularies and cost-control, the principal is the payer. Depending on the incentives offered by the formulary, the agent can alternately be the prescriber, dispenser or patient. The success of a formulary type to control costs is dependent on two main factors. First, the payer (the principal) must identify the agent for whom it is reasonable to create incentives that incorporate the financial risks associated with use of the drugs. Second, the payer must develop a structure that best aligns the principal and agent objectives. The principal-agent framework serves as the vehicle through which the authors examine five major types of formularies (i.e., closed, best available price, reference-based pricing, tiered and open formularies) and their inherent incentives and limitations. The evidence for their effectiveness as cost-control mechanisms is reviewed and the system factors that can affect formulary success will be discussed. Finally, the authors' observations are summarized and interpreted, and suggested implications for future use of formularies in controlling the costs of pharmaceutical use are offered.

  12. Clinical effectiveness, cost-effectiveness and acceptability of low-intensity interventions in the management of obsessive-compulsive disorder: the Obsessive-Compulsive Treatment Efficacy randomised controlled Trial (OCTET).

    Science.gov (United States)

    Lovell, Karina; Bower, Peter; Gellatly, Judith; Byford, Sarah; Bee, Penny; McMillan, Dean; Arundel, Catherine; Gilbody, Simon; Gega, Lina; Hardy, Gillian; Reynolds, Shirley; Barkham, Michael; Mottram, Patricia; Lidbetter, Nicola; Pedley, Rebecca; Molle, Jo; Peckham, Emily; Knopp-Hoffer, Jasmin; Price, Owen; Connell, Janice; Heslin, Margaret; Foley, Christopher; Plummer, Faye; Roberts, Christopher

    2017-06-01

    The Obsessive-Compulsive Treatment Efficacy randomised controlled Trial emerged from a research recommendation in National Institute for Health and Care Excellence obsessive-compulsive disorder (OCD) guidelines, which specified the need to evaluate cognitive-behavioural therapy (CBT) treatment intensity formats. To determine the clinical effectiveness and cost-effectiveness of two low-intensity CBT interventions [supported computerised cognitive-behavioural therapy (cCBT) and guided self-help]: (1) compared with waiting list for high-intensity CBT in adults with OCD at 3 months; and (2) plus high-intensity CBT compared with waiting list plus high-intensity CBT in adults with OCD at 12 months. To determine patient and professional acceptability of low-intensity CBT interventions. A three-arm, multicentre, randomised controlled trial. Improving Access to Psychological Therapies services and primary/secondary care mental health services in 15 NHS trusts. Patients aged ≥ 18 years meeting Diagnostic and Statistical Manual of Mental Disorders-Fourth Edition criteria for OCD, on a waiting list for high-intensity CBT and scoring ≥ 16 on the Yale-Brown Obsessive Compulsive Scale (indicative of at least moderate severity OCD) and able to read English. Participants were randomised to (1) supported cCBT, (2) guided self-help or (3) a waiting list for high-intensity CBT. The primary outcome was OCD symptoms using the Yale-Brown Obsessive Compulsive Scale - Observer Rated. Patients were recruited from 14 NHS trusts between February 2011 and May 2014. Follow-up data collection was complete by May 2015. There were 475 patients randomised: supported cCBT (n = 158); guided self-help (n = 158) and waiting list for high-intensity CBT (n = 159). Two patients were excluded post randomisation (one supported cCBT and one waiting list for high-intensity CBT); therefore, data were analysed for 473 patients. In the short term, prior to accessing high-intensity CBT

  13. C企业质量成本管理研究%Study on Quality Cost Management of C Company

    Institute of Scientific and Technical Information of China (English)

    周旭; 周贤君

    2015-01-01

    高质量、低成本、高效益是每个企业都追求的,这与质量成本管理的目的一致。而进行质量成本管理又是企业实现生产管理合理化,提高竞争力的必要措施,因此,企业进行质量成本管理是与时俱进的。以C企业质量成本管理为对象,用阶段分析法、质量成本构成分析法和质量成本总额分析法对其进行分析,研究数据表明:C企业质量成本管理存在着质量成本率偏高、产品质量成本结构不合理、鉴定成本率逐月下降而内部损失成本率逐月上涨、质量成本总额波动大等问题。对此,应从以下几个方面加以解决:完善质量成本管理体系;适当加大对控制成本的投入,平衡质量成本结构;重视检测设备及工具使用维护费的投入;增强对质量成本的管理意识。%Every company pursues the goal of high quality, low cost, and high efficiency. This is also the goal of quality cost management which is the key to rationalizing the management of production and improving the competitiveness of a company. Therefore, quality cost management must keep pace with the times. This paper studies the quality cost management of C company using sequential analysis method, quality cost constituent analysis method, and quality cost calculation. According to the study, major problems facing C company include high quality cost rate, poor structure of quality and cost, declining appraisal cost rate and increasing internal loss cost rate on monthly basis, and highly fluctuating total quality cost. These problems can be solved by improving the quality cost management system, increasing controlling cost, creating a well-structured quality and cost, increasing maintenance input in inspection equipment and tools, and promoting the awareness of quality cost management.

  14. Design of cost controller based on activity based costing for pharmaceutical enterprises%基于ABC的药业企业成本控制系统设计

    Institute of Scientific and Technical Information of China (English)

    王晓艳; 吴锋

    2012-01-01

    精确的企业成本信息是企业进行生产管理、实施生产控制、乃至生产决策的重要依据.然而传统作业成本法扭曲成本信息的现象很可能导致成本失控,经营决策失败.本文引入了新的作业成本法(Activity Based Costing,ABC),探讨了ABC在药业企业成本核算中的基本原理,针对药业企业的运作模式、流程和特点,构建了基于作业成本法的药业企业成本控制系统模型,该模型对药业企业市场营销及竞争战略制定提供了重要的决策依据.%The precise cost information is an important basis for production management, production control, and even production decisions of enterprises. However, the phenomenon that the traditional activity-based costing methods distort cost information often lead to cost out of control and the failure of management decision. This paper introduces the new operating cost method (Activity Based Costing, ABC), and discusses the basic principle of ABC in cost accounting of pharmaceutical enterprise, in allusion to pharmaceutical enterprise operation mode, process and characteristics, it constructs the cost control system model about pharmaceutical enterprise Based on the activity-based Costing method. The model provides an important basis for decision-making on the marketing and competition strategy formulation of pharmaceutical enterprise.

  15. Cost of Dengue Vector Control Activities in Malaysia.

    Science.gov (United States)

    Packierisamy, P Raviwharmman; Ng, Chiu-Wan; Dahlui, Maznah; Inbaraj, Jonathan; Balan, Venugopalan K; Halasa, Yara A; Shepard, Donald S

    2015-11-01

    Dengue fever, an arbovirus disease transmitted by Aedes mosquitoes, has recently spread rapidly, especially in the tropical countries of the Americas and Asia-Pacific regions. It is endemic in Malaysia, with an annual average of 37,937 reported dengue cases from 2007 to 2012. This study measured the overall economic impact of dengue in Malaysia, and estimated the costs of dengue prevention. In 2010, Malaysia spent US$73.5 million or 0.03% of the country's GDP on its National Dengue Vector Control Program. This spending represented US$1,591 per reported dengue case and US$2.68 per capita population. Most (92.2%) of this spending occurred in districts, primarily for fogging. A previous paper estimated the annual cost of dengue illness in the country at US$102.2 million. Thus, the inclusion of preventive activities increases the substantial estimated cost of dengue to US$175.7 million, or 72% above illness costs alone. If innovative technologies for dengue vector control prove efficacious, and a dengue vaccine was introduced, substantial existing spending could be rechanneled to fund them.

  16. GUARANTEED COST CONTROL OF CONTINUOUS-TIME UNCERTAIN SINGULAR SYSTEM WITH BOTH STATE AND INPUT DELAYS

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    The guaranteed cost control problem for a continuous-time uncertain singular system with state and control delays, and a given quadratic cost function is studied in this paper. Sufficient conditions for the existence of the guaranteed cost controller are derived based on the linear inequality (LMI) approach. A parameterized characterization of the guaranteed cost laws is given in terms of the feasible solutions to a certain LMI, and the cost function of guaranteed cost controller exists an upper bound.

  17. 陶瓷行业生产管理及成本核算信息化的曙光%The First Light of the Morning Shining on Cost Control and Application of Information Technology on Production Management in Ceramic Industry

    Institute of Scientific and Technical Information of China (English)

    麦穗生; 张仁云

    2011-01-01

    This article is mainly about the ceramics industry production management and cost control management information system which is developed by Alpha Bluetech (Guangzhou) ,Inc..The system use advanced thinking about management on architectural ceramics enterprises, at the same time it use information management tools to strengthen the management of production costs, procurement, inventories, sales market and production planning balance.So you can use it to reduce the cost of ceramic enterprise internal production, management and external market transaction, and improve the overall operation and management level, and increasing the profitability of enterprises.In the ceramic enterprise, it can improve the overall operation and management level, core competitiveness, and profit.Further more, it can help managers with learning more about production process, becoming more scientific and rational in command and the decision-making, teducing poor decisions and avoiding operational risks.%介绍了我公司为广东某陶瓷公司开发的陶瓷行业生产管理及成本核算管理信息系统.对建筑陶瓷企业利用先进的管理思想,信息管理手段对陶瓷企业加强生产成本、采购、仓储、销售市场、生产计划平衡等方面的管理.旨在降低陶瓷企业的内部生产、管理成本和外部市场交易成本,从而提高陶瓷企业的整体经营管理水平,增强陶瓷企业的核心竞争力,增加企业的盈利;使企业管理者对生产过程了解更透彻,指挥、决策更科学合理,减少决策失误,规避经营风险.

  18. 浅谈工程造价全过程管理%The Whole Process Cost Management of Project

    Institute of Scientific and Technical Information of China (English)

    陶靖

    2013-01-01

    The whole process of project cost management inv-olves the investment decision-making, project design, bidding, construction management, the completion of the process of set-tlement, its management quality, directly determines the succe-ss or failure of investment control. At the same time, in the pr-ocess of cost management, it must strictly control materials, equipment, manpower cost management, in order to achieve c-ost key position, so as to realize the effectiveness of cost cont-rol.%  工程造价全过程管理涉及投资决策、项目设计、招投标、施工管理、竣工结算等各过程,其管理质量,直接决定着投资控制的成败。同时,在其过程性造价管理中,要严格掌控材料、设备、人力等造价管理,以实现关键性的造价定位,进而实现造价控制的效能性。

  19. 施工项目成本控制与核算%Construction Project Cost Control and Accounting

    Institute of Scientific and Technical Information of China (English)

    向绪武

    2012-01-01

    Project cost control is an important part of comprehensive enterprise cost management. The traditional cost control cannot solve the problem from the root. Aiming at the different characteristics of the project bidding, construction preparation, construction, and completion acceptance stage, the paper formulates scientific cost target and cost control measures to reduce the cost.%项目的成本控制是企业全面成本管理的重要环节.传统的成本控制无法从根本解决问题.本文针对项目招投标、施工准备、施工、竣工验收阶段的不同特点,制定科学的成本目标和成本控制措施以降低成本.

  20. Formulary compliance and pharmacy labor costs associated with systematic formulary management strategy

    NARCIS (Netherlands)

    Helmons, Pieter J.; Kosterink, Jos G. W.; Daniels, Charles E.

    2014-01-01

    Purpose. The impact of a comprehensive hospital formulary management system on formulary compliance and pharmacy labor costs was evaluated. Methods. The formulary management system consisted of monitoring nonformulary medication use, reviewing formulary medication use annually, and providing periodi

  1. The chronic care model versus disease management programs: a transaction cost analysis approach.

    Science.gov (United States)

    Leeman, Jennifer; Mark, Barbara

    2006-01-01

    The present article applies transaction cost analysis as a framework for better understanding health plans' decisions to improve chronic illness management by using disease management programs versus redesigning care within physician practices.

  2. Formulary compliance and pharmacy labor costs associated with systematic formulary management strategy

    NARCIS (Netherlands)

    Helmons, Pieter J.; Kosterink, Jos G. W.; Daniels, Charles E.

    2014-01-01

    Purpose. The impact of a comprehensive hospital formulary management system on formulary compliance and pharmacy labor costs was evaluated. Methods. The formulary management system consisted of monitoring nonformulary medication use, reviewing formulary medication use annually, and providing

  3. Earth Observatory Satellite system definition study. Report 4: Low cost management approach and recommendations

    Science.gov (United States)

    1974-01-01

    An analysis of low cost management approaches for the development of the Earth Observatory Satellite (EOS) is presented. The factors of the program which tend to increase costs are identified. The NASA/Industry interface is stressed to show how the interface can be improved to produce reduced program costs. Techniques and examples of cost reduction which can be applied to the EOS program are tabulated. Specific recommendations for actions to be taken to reduce costs in prescribed areas are submitted.

  4. Talking about how to strengthen cost management and reduce project cost%谈如何加强成本管理降低项目成本

    Institute of Scientific and Technical Information of China (English)

    李元英

    2011-01-01

    This paper summarizes many building construction project cost management experience, describes cost influences and controlling from aspects of organization setting, cost check, technological progress, quality and security etc, and proposes several measures on how to reduce project cost, with a view to improve enterprise economic benefits.%总结了众多建筑施工项目成本管理的经验,从机构设置、成本核算、技术进步、质量和安全等方面对成本的影响和控制进行了阐述,提出了如何降低项目成本的几个措施,以提高企业经济效益。

  5. THE INFLUENCE OF INFORMATION TECHNOLOGIESON PLANNING AND COST MANAGEMENT IN SMALL AND MEDIUM SIZED ENTERPRISES

    Directory of Open Access Journals (Sweden)

    Željko Stjepanović

    2012-01-01

    Full Text Available Efficient cost management is oneof the key tasks in modern management, primarilybecause of causal connection of costs, profitabilityand competitive advantage on the market. As amarket-based concept, Target Costing presentsmodern accounting philosophy of cost accountingand profit planning. In modern business, efficientcost planning and management is provided byaccounting information system as an integratedaccounting and information solution whichprovides enterprises with accounting dataprocessing neccessary for making businessdecisions related to efficient management inaccordance with declared mission and goals of anenterprise. Basic information support in the processof planning and cost management is realised bycost accounting module which is a very importantpart of accounting information system in everyenterprise. The cost accounting module as asegment of an integral information system, providescost monitoring by type, place and bearer.

  6. Research on Engineering Cost Management Measures%工程造价管理措施探究

    Institute of Scientific and Technical Information of China (English)

    张明

    2016-01-01

    工程造价管理不当不但会浪费资金浪费,还会浪费社会资源。尤其原材料价格不断上涨,必然会影响工程建设的总造价。在这种形势下,怎样对工程造价进行合理管理与控制,将工程造价增长速度控制在可控范围内,是目前建设工程的重要课题。本文就以某变电工程作为研究实例,分析该工程的造价管理存在的问题,并有针对性提出强化管理的措施建议。%Improper engineering cost management is not only a waste of money, but also a waste of social resources. In particular, rising prices of raw materials, will inevitably affect the total cost of construction projects. In this situation, how to manage and control the project cost reasonably, and to control the growth rate of the project cost in the controllable range, is an important subject of the current construction project. This paper, taking a substation project as an example, analyzes the project cost management problems, and puts forward the measures and suggestions for strengthening management.

  7. FACTS Devices Cost Recovery During Congestion Management in Deregulated Electricity Markets

    Science.gov (United States)

    Sharma, Ashwani Kumar; Mittapalli, Ram Kumar; Pal, Yash

    2016-09-01

    In future electricity markets, flexible alternating current transmission system (FACTS) devices will play key role for providing ancillary services. Since huge cost is involved for the FACTS devices placement in the power system, the cost invested has to be recovered in their life time for the replacement of these devices. The FACTS devices in future electricity markets can act as an ancillary services provider and have to be remunerated. The main contributions of the paper are: (1) investment recovery of FACTS devices during congestion management such as static VAR compensator and unified power flow controller along with thyristor controlled series compensator using non-linear bid curves, (2) the impact of ZIP load model on the FACTS cost recovery of the devices, (3) the comparison of results obtained without ZIP load model for both pool and hybrid market model, (4) secure bilateral transactions incorporation in hybrid market model. An optimal power flow based approach has been developed for maximizing social welfare including FACTS devices cost. The optimal placement of the FACTS devices have been obtained based on maximum social welfare. The results have been obtained for both pool and hybrid electricity market for IEEE 24-bus RTS.

  8. 谈工程造价的有效控制%On effective control over engineering cost

    Institute of Scientific and Technical Information of China (English)

    郝红心

    2012-01-01

    The study analyzes the management status of current engineering cost, sums up some problems in the management, and points out some factual measures for controlling engineering cost effectively by doing will in signing contracts and paying attention to the cost control at the design stage, the construction stage, and the complete stage, so as to direct cost management personnel.%针对目前工程造价管理现状进行了分析,总结了存在的问题,并针对性的提出了有效控制工程造价的具体措施,包括搞好合同签订工作和做好设计阶段,施工阶段,竣工阶段的造价控制,对造价管理人员具有一定指导意义。

  9. H 2 guaranteed cost control of discrete linear systems

    Directory of Open Access Journals (Sweden)

    Colmenares W.

    2000-01-01

    Full Text Available This paper presents necessary and sufficient conditions for the existence of a quadratically stabilizing output feedback controller which also assures H 2 guaranteed cost performance on a discrete linear uncertain system where the uncertainty is of the norm bounded type. The conditions are presented as a collection of linear matrix inequalities.The solution, however requires a search over a scalar parameter space.

  10. Multiagent based Distributed Control for Operation Cost Minimization of Droop Controlled AC Microgrid Using Incremental Cost Consensus

    DEFF Research Database (Denmark)

    Li, Chendan; Firoozabadi, Mehdi Savaghebi; Quintero, Juan Carlos Vasquez

    2015-01-01

    Microgrid, as a promising technology to integrate renewable energy resources in the distribution system, is gaining increasing research interests recently. Although many previous works have been done based on the droop control in a microgrid, they mainly focus on achieving proportional power...... sharing based on the power rating. With various types of distributed generator (DG) units in the system, factors that closely related to the operation cost, such as fuel cost and efficiencies of the generator should be taken into account in order to improve the efficiency of the whole system....... In this paper, a multiagent based distributed method is proposed to minimize operation cost of the AC microgrid. Each DG is acting as an agent which regulates the power individually using proposed frequency scheduling method. Optimal power command is obtained through carefully designed consensus algorithm...

  11. Cost accounting and strategic cost management. An empirical analysis of its state of application in German energy supply companies; Kostenrechnung und strategisches Kostenmanagement. Eine empirische Analyse des Anwendungsstandes in deutschen Energieversorgungsunternehmen

    Energy Technology Data Exchange (ETDEWEB)

    Bucksteeg, Michael

    2010-07-01

    One of the major challenges facing energy supply companies in view of the rise in procurement costs is how they can manage their costs efficiently and thus be able to sell their products at competitive prices on the sales side. One important means to this end, beside new procurement and sales strategies, is to generate cost and sales-related information, especially for internal controlling purposes. Accurate analysis, planning and control are important prerequisites for a reliable assessment of new business fields and products and thus for a power supply company's market success. The purpose of the present study was to conduct an empirical analysis of the state of application of cost accounting and strategic cost management methods in German power supply companies and to assess the instruments and methods used for their suitability for efficient cost control.

  12. Cost estimation of hypertension management based on home blood pressure monitoring alone or combined office and ambulatory blood pressure measurements.

    Science.gov (United States)

    Boubouchairopoulou, Nadia; Karpettas, Nikos; Athanasakis, Kostas; Kollias, Anastasios; Protogerou, Athanase D; Achimastos, Apostolos; Stergiou, George S

    2014-10-01

    This study aims at estimating the resources consumed and subsequent costs for hypertension management, using home blood pressure (BP) monitoring (HBPM) alone versus combined clinic measurements and ambulatory blood pressure monitoring (C/ABPM). One hundred sixteen untreated hypertensive subjects were randomized to use HBPM or C/ABPM for antihypertensive treatment initiation and titration. Health resources utilized within 12-months follow-up, their respective costs, and hypertension control were assessed. The total cost of the first year of hypertension management was lower in HBPM than C/ABPM arm (€1336.0 vs. €1473.5 per subject, respectively; P cost was identical in both arms. There was no difference in achieved BP control and drug expenditure (HBPM: €233.1 per subject; C/ABPM: €247.6 per subject; P = not significant), whereas the cost of BP measurements and/or visits was higher in C/ABPM arm (€393.9 vs. €516.9, per patient, respectively P cost for subsequent years (>1) was €348.9 and €440.2 per subject, respectively for HBPM and C/ABPM arm and €2731.4 versus €3234.3 per subject, respectively (P cost than C/ABPM, and the same trend is observed in 5-year projection. The results on the resources consumption can be used to make cost estimates for other health-care systems.

  13. Operating and Managing a Backup Control Center

    Science.gov (United States)

    Marsh, Angela L.; Pirani, Joseph L.; Bornas, Nicholas

    2010-01-01

    Due to the criticality of continuous mission operations, some control centers must plan for alternate locations in the event an emergency shuts down the primary control center. Johnson Space Center (JSC) in Houston, Texas is the Mission Control Center (MCC) for the International Space Station (ISS). Due to Houston s proximity to the Gulf of Mexico, JSC is prone to threats from hurricanes which could cause flooding, wind damage, and electrical outages to the buildings supporting the MCC. Marshall Space Flight Center (MSFC) has the capability to be the Backup Control Center for the ISS if the situation is needed. While the MSFC Huntsville Operations Support Center (HOSC) does house the BCC, the prime customer and operator of the ISS is still the JSC flight operations team. To satisfy the customer and maintain continuous mission operations, the BCC has critical infrastructure that hosts ISS ground systems and flight operations equipment that mirrors the prime mission control facility. However, a complete duplicate of Mission Control Center in another remote location is very expensive to recreate. The HOSC has infrastructure and services that MCC utilized for its backup control center to reduce the costs of a somewhat redundant service. While labor talents are equivalent, experiences are not. Certain operations are maintained in a redundant mode, while others are simply maintained as single string with adequate sparing levels of equipment. Personnel at the BCC facility must be trained and certified to an adequate level on primary MCC systems. Negotiations with the customer were done to match requirements with existing capabilities, and to prioritize resources for appropriate level of service. Because some of these systems are shared, an activation of the backup control center will cause a suspension of scheduled HOSC activities that may share resources needed by the BCC. For example, the MCC is monitoring a hurricane in the Gulf of Mexico. As the threat to MCC

  14. Discussing the cost control of construction project%浅谈施工项目成本控制

    Institute of Scientific and Technical Information of China (English)

    邓杰

    2012-01-01

    The project cost is divided into direct costs and indirect costs。Direct costs include labor costs,material costs,machinery costs,other direct costs and funding;Indirect costs include management fees,finance charges and other fees strengthening the control of project costs has important sense in enhancing the competitives of enterprises and econmic benefit.Construction cost will directly affect the construction enterprise's survival and development,and it is also closely related to employees' benefits Therefore,as a management discipline that the constraction enterprises benefit from the management,the decision makers in the construction enterprises and the managers in constraction project pay more and more attention to the cost control..it also plays an important role in construction management activities%工程项目的成本分为直接成本和间接成本。直接成本包括人工费、材料费、机械使用费、其他直接费和现场经费,间接成本主要包括企业管理费、财务费和其他费用。施工成本的高低直接影响着施工企业的生存与发展,关系到企业职工的待遇、福利等。因此,项目施工成本控制作为施工企业向管理要效益的管理学科,越来越被施工企业决策层和项目管理者所重视。

  15. High Performance Low Cost Digitally Controlled Power Conversion Technology

    DEFF Research Database (Denmark)

    Jakobsen, Lars Tønnes

    2008-01-01

    Digital control of switch-mode power supplies and converters has within the last decade evolved from being an academic subject to an emerging market in the power electronics industry. This development has been pushed mainly by the computer industry that is looking towards digital power management...

  16. The future cost of cancer in South Africa: An interdisciplinary cost management strategy.

    Science.gov (United States)

    Sartorius, K; Sartorius, B; Govender, P S; Sharma, V; Sherriff, A

    2016-09-06

    The exponential rise in cancer costs in South Africa (SA) was illustrated in a recent Sunday Times article entitled 'The cost of cancer can be a debt sentence'. Our Minister of Health talks of a 'war' against the high costs of cancer drugs, and epidemiologists project a sharply rising incidence. Eminent international medical journals, such as The Lancet, underline the fact that cancer cost is a growing international problem that confronts even the richest countries. If richer countries in the world are battling to cover the costs of cancer, what is the prognosis for SA?

  17. What can the postanesthesia care unit manager do to decrease costs in the postanesthesia care unit?

    Science.gov (United States)

    Macario, A; Glenn, D; Dexter, F

    1999-10-01

    The economic structure of the PACU dictates whether a cost-reducing intervention (e.g., reducing the length of time patients stay in the PACU) is likely to decrease hospital costs. Cost-reducing interventions, such as changes in medical practice patterns (e.g., to reduce PACU length of stay), only impact variable costs. How PACU nurses are paid (e.g., salaried v hourly) affects which strategies to decrease PACU staffing costs will actually save money. For example, decreases in PACU labor costs resulting from increases in the number of patients that bypass the PACU vary depending on how the staff is compensated. The choice of anesthetic drugs and the elimination of low morbidity side effects of anesthesia, such as postoperative nausea, are likely to have little effect on the peak numbers of patients in a PACU and PACU staffing costs. Because the major determinant of labor productivity in the PACU is hour-to-hour and day-to-day variability in the timing of admissions from the operating room, a more even inflow of patients into the PACU could be attained by appropriate sequencing of cases in the operating room suite (e.g., have long cases scheduled at the beginning of the day). However, this mathematically proven solution may not be desirable. Surgeons, for example, may not want to lose control over the order of their cases. Guidelines for analysis of past daily peak numbers of patients are provided that will provide data to predict the minimum adequate number of nurses needed. Though many managers already do this manually on an ad hoc basis statistical methods summarized in this article may increase the accuracy.

  18. Managing Delegation in Access Control Models

    CERN Document Server

    Ghorbel-Talbi, Meriam Ben; Cuppens-Boulahia, Nora; Bouhoula, Adel; 10.1109/ADCOM.2007.105

    2010-01-01

    In the field of access control, delegation is an important aspect that is considered as a part of the administration mechanism. Thus, a complete access control must provide a flexible administration model to manage delegation. Unfortunately, to our best knowledge, there is no complete model for describing all delegation requirements for role-based access control. Therefore, proposed models are often extended to consider new delegation characteristics, which is a complex task to manage and necessitate the redefinition of these models. In this paper we describe a new delegation approach for extended role-based access control models. We show that our approach is flexible and is sufficient to manage all delegation requirements.

  19. Research on the Application of Life Cycle Cost Management in the Civil Aircraft Assembly Line Project

    Science.gov (United States)

    Dawei, Lian; Xuefeng, Zhao

    Based on the investigation of airplane enterprises, the paper defines the life cycle of the airplane's assembly line in a reasonable way. It takes the model of project list in the stage of bidding to make it more actual. Regarding the airplane's assembly line, it also applies the equipments life cycle management theory into the using stage so that we can control the using cost more effectively. The paper uses the Crystal Ball to analyze the risk factors of the airplane's assembly line and improves the investment budget's accuracy.

  20. 谈施工项目成本控制%Discussion on cost control of construction project

    Institute of Scientific and Technical Information of China (English)

    李继勇

    2012-01-01

    阐述了项目成本控制的原则与意义,分析了项目成本控制目前存在的问题,探讨了如何加强项目成本控制的对策,提出应重视事先控制及图纸会审工作,加强现场管理,并做好施工中的成本检查和完工后的成本考核。%This thesis illustrates principles and meanings of project cost control,analyzes problems existing in current project cost control,and discuses countermeasures for strengthening project cost control.And then,it advises to notice previous control and charting auditing,to strengthen field management,and to do well in cost check in construction and cost check after the completion as well.

  1. Economic value of biological control in integrated pest management of managed plant systems.

    Science.gov (United States)

    Naranjo, Steven E; Ellsworth, Peter C; Frisvold, George B

    2015-01-07

    Biological control is an underlying pillar of integrated pest management, yet little focus has been placed on assigning economic value to this key ecosystem service. Setting biological control on a firm economic foundation would help to broaden its utility and adoption for sustainable crop protection. Here we discuss approaches and methods available for valuation of biological control of arthropod pests by arthropod natural enemies and summarize economic evaluations in classical, augmentative, and conservation biological control. Emphasis is placed on valuation of conservation biological control, which has received little attention. We identify some of the challenges of and opportunities for applying economics to biological control to advance integrated pest management. Interaction among diverse scientists and stakeholders will be required to measure the direct and indirect costs and benefits of biological control that will allow farmers and others to internalize the benefits that incentivize and accelerate adoption for private and public good.

  2. BOUNDARIES OF COSTS AND THE OPORTUNITIES OF THEIR MANAGEMENT TO LIGNITE EXTRACTION

    Directory of Open Access Journals (Sweden)

    Anca CIUMAG

    2010-09-01

    Full Text Available The interest related to costs and their calculation is not limited to determining selling prices, it is particularly moving towards mastery and reduce costs without diminishing the attractiveness of the product. In the market economy frame is important to know how competitors manage to master their costs, but at the same time, and which is the way how the products sold by entity are added in chain costs to users, which causes its costs and performance by them. Action problem on the cost has a very wide scope. First must to be seen cost is determined at what level, in order to know how to act on it. Also, the computing manner can affect how you act on costs. From the technical point of view the managers can act upon costs relying on laws they follow, laws imposed on their behavior.

  3. Modeling the cost effectiveness of malaria control interventions in the highlands of western Kenya.

    Science.gov (United States)

    Stuckey, Erin M; Stevenson, Jennifer; Galactionova, Katya; Baidjoe, Amrish Y; Bousema, Teun; Odongo, Wycliffe; Kariuki, Simon; Drakeley, Chris; Smith, Thomas A; Cox, Jonathan; Chitnis, Nakul

    2014-01-01

    Tools that allow for in silico optimization of available malaria control strategies can assist the decision-making process for prioritizing interventions. The OpenMalaria stochastic simulation modeling platform can be applied to simulate the impact of interventions singly and in combination as implemented in Rachuonyo South District, western Kenya, to support this goal. Combinations of malaria interventions were simulated using a previously-published, validated model of malaria epidemiology and control in the study area. An economic model of the costs of case management and malaria control interventions in Kenya was applied to simulation results and cost-effectiveness of each intervention combination compared to the corresponding simulated outputs of a scenario without interventions. Uncertainty was evaluated by varying health system and intervention delivery parameters. The intervention strategy with the greatest simulated health impact employed long lasting insecticide treated net (LLIN) use by 80% of the population, 90% of households covered by indoor residual spraying (IRS) with deployment starting in April, and intermittent screen and treat (IST) of school children using Artemether lumefantrine (AL) with 80% coverage twice per term. However, the current malaria control strategy in the study area including LLIN use of 56% and IRS coverage of 70% was the most cost effective at reducing disability-adjusted life years (DALYs) over a five year period. All the simulated intervention combinations can be considered cost effective in the context of available resources for health in Kenya. Increasing coverage of vector control interventions has a larger simulated impact compared to adding IST to the current implementation strategy, suggesting that transmission in the study area is not at a level to warrant replacing vector control to a school-based screen and treat program. These results have the potential to assist malaria control program managers in the study area in

  4. Modeling the cost effectiveness of malaria control interventions in the highlands of western Kenya.

    Directory of Open Access Journals (Sweden)

    Erin M Stuckey

    Full Text Available INTRODUCTION: Tools that allow for in silico optimization of available malaria control strategies can assist the decision-making process for prioritizing interventions. The OpenMalaria stochastic simulation modeling platform can be applied to simulate the impact of interventions singly and in combination as implemented in Rachuonyo South District, western Kenya, to support this goal. METHODS: Combinations of malaria interventions were simulated using a previously-published, validated model of malaria epidemiology and control in the study area. An economic model of the costs of case management and malaria control interventions in Kenya was applied to simulation results and cost-effectiveness of each intervention combination compared to the corresponding simulated outputs of a scenario without interventions. Uncertainty was evaluated by varying health system and intervention delivery parameters. RESULTS: The intervention strategy with the greatest simulated health impact employed long lasting insecticide treated net (LLIN use by 80% of the population, 90% of households covered by indoor residual spraying (IRS with deployment starting in April, and intermittent screen and treat (IST of school children using Artemether lumefantrine (AL with 80% coverage twice per term. However, the current malaria control strategy in the study area including LLIN use of 56% and IRS coverage of 70% was the most cost effective at reducing disability-adjusted life years (DALYs over a five year period. CONCLUSIONS: All the simulated intervention combinations can be considered cost effective in the context of available resources for health in Kenya. Increasing coverage of vector control interventions has a larger simulated impact compared to adding IST to the current implementation strategy, suggesting that transmission in the study area is not at a level to warrant replacing vector control to a school-based screen and treat program. These results have the potential to

  5. Modeling the Cost Effectiveness of Malaria Control Interventions in the Highlands of Western Kenya

    Science.gov (United States)

    Stuckey, Erin M.; Stevenson, Jennifer; Galactionova, Katya; Baidjoe, Amrish Y.; Bousema, Teun; Odongo, Wycliffe; Kariuki, Simon; Drakeley, Chris; Smith, Thomas A.; Cox, Jonathan; Chitnis, Nakul

    2014-01-01

    Introduction Tools that allow for in silico optimization of available malaria control strategies can assist the decision-making process for prioritizing interventions. The OpenMalaria stochastic simulation modeling platform can be applied to simulate the impact of interventions singly and in combination as implemented in Rachuonyo South District, western Kenya, to support this goal. Methods Combinations of malaria interventions were simulated using a previously-published, validated model of malaria epidemiology and control in the study area. An economic model of the costs of case management and malaria control interventions in Kenya was applied to simulation results and cost-effectiveness of each intervention combination compared to the corresponding simulated outputs of a scenario without interventions. Uncertainty was evaluated by varying health system and intervention delivery parameters. Results The intervention strategy with the greatest simulated health impact employed long lasting insecticide treated net (LLIN) use by 80% of the population, 90% of households covered by indoor residual spraying (IRS) with deployment starting in April, and intermittent screen and treat (IST) of school children using Artemether lumefantrine (AL) with 80% coverage twice per term. However, the current malaria control strategy in the study area including LLIN use of 56% and IRS coverage of 70% was the most cost effective at reducing disability-adjusted life years (DALYs) over a five year period. Conclusions All the simulated intervention combinations can be considered cost effective in the context of available resources for health in Kenya. Increasing coverage of vector control interventions has a larger simulated impact compared to adding IST to the current implementation strategy, suggesting that transmission in the study area is not at a level to warrant replacing vector control to a school-based screen and treat program. These results have the potential to assist malaria

  6. A STUDY ON THE ABC APPROACH IN COST MANAGEMENT PRACTICE

    Directory of Open Access Journals (Sweden)

    Violeta ISAI

    2014-06-01

    Full Text Available Activity-based costing (ABC, an alternative approach to traditional accounting, represents a costing methodology that identifies the main cost drivers, or the main activities in an organization, thus assigning the cost of the products and services according to the number of specific activities or transactions used in the development process of a product or service. This system is based on the measurement of all the activities performed within an organization and provides the companies with the opportunity to efficiently improve their activity or to reduce the costs with no quality loss for their customers. The primary aim of ABC method was to implement a logical system of additional allocation with a better information and improvement in the field of managerial policies, a real cost structure on the basis of which strategic managerial decisions could be further adopted. Under the terms of a continuous growth of fixed cost weighting, we will become more interested in the calculation system of process costing. This costs calculation method can bring on important benefits, especially for service provider companies, considering the high share of common- indirect costs (overhead, in their unit.

  7. Direct and Indirect Costs of Asthma Management in Greece: An Expert Panel Approach.

    Science.gov (United States)

    Souliotis, Kyriakos; Kousoulakou, Hara; Hillas, Georgios; Bakakos, Petros; Toumbis, Michalis; Loukides, Stelios; Vassilakopoulos, Theodoros

    2017-01-01

    Asthma is a major cause of morbidity and mortality and is associated with significant economic burden worldwide. The objectives of this study were to map current resource use associated with the disease management and to estimate the annual direct and indirect costs per adult patient with asthma. A Delphi panel with seven leading pulmonologists was conducted. A semistructured questionnaire was developed to elicit data on resource use and treatment patterns. Unit costs from official, published sources were subsequently assigned to resource use to estimate direct medical costs. Indirect costs were estimated as number of work loss days. Cost base year was 2015, and the perspective adopted was that of the National Organization of Health Care Services Provision, as well as the societal. Patients with asthma are mainly managed by pulmonologists (71.4%) and secondarily by general practitioners and internists (28.6%). The annual cost of managing exacerbations was estimated at €273.1, while maintenance costs were estimated at €1,100.2 per year. Total costs of managing asthma per patient per year were estimated at €2,281.8, 64.4% of which represented direct medical costs. Of the direct costs, pharmaceutical treatment was the key driver, accounting for 63.9 and 41.2% of direct and total costs, respectively. Direct non-medical costs (patient travel and waiting time) were estimated at €152.3. Indirect costs accounted for 28.9% of total costs. Asthma is a chronic condition, the management of which constrains the already limited Greek health care resources. The increasing prevalence of the disease raises concerns as it could translate per patient costs into a significant burden for the Greek health care system. Thus, the prevention, self-management, and improved quality of care for asthma should find a place in the health policy agenda in Greece.

  8. Cost Analysis of Chronic Disease Self-Management Programmes Being Delivered in South Florida

    Science.gov (United States)

    Page, Timothy F.; Palmer, Richard C.

    2014-01-01

    Background: Chronic disease accounts for the majority of healthcare costs. The Chronic Disease Self-Management Programme (CDSMP) has been shown to be effective in reducing the burden of chronic disease. Objectives: The objective of this study was to measure the cost of delivering the Chronic Disease Self-Management Programme (CDSMP) in order to…

  9. Weighted Activity and Costing of Surveillance and Control in Animal Epidemiology

    Directory of Open Access Journals (Sweden)

    Duboz Raphaël

    2013-01-01

    Full Text Available Activity based modeling and simulation is a very promising field. It has recently demonstrated its potential from modeling software development methods [9] to the design of low energy sensors. In this position paper, I would like to initiate a reflexion on the use of the weighted activity in the context of financial costing using the formulation recently proposed by X. Hu and B.P. Zeigler [5]. I propose here to formalize a recent approach of costing, the Time-Driven Activity Based Costing [3], using the theoretical modeling framework initiated by B.P. Zeigler [6]. I argue that this specification can potentially improve the traditional model of Time-Driven Activity Based Costing. I illustrate the approach in the context of surveillance and control in animal epidemiology. The demonstration of its effectiveness is not done in this position paper. Nevertheless, as the existing costing systems are designed to support decision making in business management, the scenario based approach proposed in this paper should be very useful to support decisions in complex management situations.

  10. Management of infection control in dental practice.

    Science.gov (United States)

    Smith, A; Creanor, S; Hurrell, D; Bagg, J; McCowan, M

    2009-04-01

    This was an observational study in which the management policies and procedures associated with infection control and instrument decontamination were examined in 179 dental surgeries by a team of trained surveyors. Information relating to the management of a wide range of infection control procedures, in particular the decontamination of dental instruments, was collected by interview and by examination of practice documentation. This study found that although the majority of surgeries (70%) claimed to have a management policy on infection control, only 50% of these were documented. For infection control policies, 79% of surgeries had access to the British Dental Association Advice Sheet A12. Infection control policies were claimed to be present in 89% of surgeries, of which 62% were documented. Seventy-seven per cent of staff claimed to have received specific infection control training, but for instrument decontamination this was provided mainly by demonstration (97%) or observed practice (88%). Many dental nurses (74%) and dental practitioners (57%) did not recognise the symbol used to designate a single-use device. Audit of infection control or decontamination activities was undertaken in 11% of surgeries. The majority of surgeries have policies and procedures for the management of infection control in dental practice, but in many instances these are not documented. The training of staff in infection control and its documentation is poorly managed and consideration should be given to development of quality management systems for use in dental practice.

  11. Infection control and hazards management. Economics of regulatory compliance.

    Science.gov (United States)

    Runnells, R R

    1991-04-01

    Dentistry has become subject to rapid change in office safety, including infection control and hazards management. This change includes increasingly diverse governmental regulations and compliance with such regulations, influencing the very basics of dental practice. As all practitioners are moving toward compliance, costs are increasing substantially. Various sources estimate such increases at between 12.5% and 19%, and it is doubtful whether third-party reimbursement will offset these additional costs. As practitioners plan methods for offsetting the costs of office safety, consideration should be given to providing patients oral and printed information to preclude misinterpretation of the reasons for fee escalation caused by implementation of chemical hazards communication, infection control, and waste disposal programs mandated by OSHA, EPA, and state or other regulatory authorities. The decade of the 1990s may well become the period of meeting the formidable microbiological and regulatory challenges of the 1980s.

  12. Costing and Data Management. Development of a Simplified System for Smaller Colleges and Universities

    Science.gov (United States)

    Ames, Michael D.

    1976-01-01

    A participatory process by which a useful costing and data management system was developed at Chapman College is described. The system summarizes information on instructional workloads, class sizes, and the costs per student credit hour for academic programs. Costs incurred in other areas to support each program are included. (Editor/LBH)

  13. Activity-based Costing and Road Construction Project Cost Management%作业成本法与公路施工项目成本管理

    Institute of Scientific and Technical Information of China (English)

    石超云; 赵克剑

    2012-01-01

    公路施工企业的间接费用、管理费用等在总成本中的比重日益提高,传统的成本控制方法面临挑战,公路施工企业不得不考虑将作业成本法引入公路施工项目管理,论文从分析公路施工项目成本和管理的特征出发,阐述公路施工项目应用作业成本法可行性,分析公路施工项目运营作业成本法的条件,以及运用作业成本法潜在效果.%The proportion of indirect costs, administrative expenses of highway construction enterprises in the total cost are increasing and traditional method of cost control face challenges. Highway construction companies have to consider the activity-based costing into a highway construction project management, the paper described the feasibility of the highway construction project application activity-based costing, analysis of the operational conditions of the operating cost method of highway construction projects, as well as the potential effect of using activity-based costing.

  14. Energy Management Controls. Course Syllabus.

    Science.gov (United States)

    Bergen County Vocational-Technical High School, Hackensack, NJ.

    This course is one of four in a solar systems and energy management program developed by the Bergen County Vocational-Technical Schools to help tradespeople (heating, ventilation, and air conditioning; mechanics; plumbers; and electricians) to develop an awareness of alternate energy sources and to gain skills in the areas of solar installations…

  15. Cost-benefit analysis of avian influenza control in Nepal.

    Science.gov (United States)

    Karki, S; Lupiani, B; Budke, C M; Karki, N P S; Rushton, J; Ivanek, R

    2015-12-01

    Numerous outbreaks of highly pathogenic avian influenza A strain H5N1 have occurred in Nepal since 2009 despite implementation of a national programme to control the disease through surveillance and culling of infected poultry flocks. The objective of the study was to use cost-benefit analysis to compare the current control programme (CCP) with the possible alternatives of: i) no intervention (i.e., absence of control measures [ACM]) and ii) vaccinating 60% of the national poultry flock twice a year. In terms of the benefit-cost ratio, findings indicate a return of US $1.94 for every dollar spent in the CCP compared with ACM. The net present value of the CCP versus ACM, i.e., the amount of money saved by implementing the CCP rather than ACM, is US $861,507 (the benefits of CCP [prevented losses which would have occurred under ACM] minus the cost of CCP). The vaccination programme yields a return of US $2.32 for every dollar spent when compared with the CCR The net present value of vaccination versus the CCP is approximately US $12 million. Sensitivity analysis indicated thatthe findings were robust to different rates of discounting, whereas results were sensitive to the assumed market loss and the number of birds affected in the outbreaks under the ACM and vaccination options. Overall, the findings of the study indicate that the CCP is economically superior to ACM, but that vaccination could give greater economic returns and may be a better control strategy. Future research should be directed towards evaluating the financial feasibility and social acceptability of the CCP and of vaccination, with an emphasis on evaluating market reaction to the presence of H5N1 infection in the country.

  16. Environmental Management Accounting for Cleaner Production: Systematization of Material Flow Cost Accounting (MCFA) into Corporate Management System

    OpenAIRE

    NAKAJIMA, Michiyasu

    2011-01-01

    The purpose of this research is to consider the structure of a management system which supports countermeasures for the environment in the manufacturing process by Environmental Management Accounting and particularly by Material Flow Cost Accounting (MFCA) and the features of its management system.

  17. 谈物流成本管理理论%Discussion on the management theory of logistics cost

    Institute of Scientific and Technical Information of China (English)

    舒文舟

    2012-01-01

    Through the summary and system analysis on management theory of logistics cost, this paper summed up the inspiration of manage- ment theory of logistics cost to China' s logistics enterprises, in order to effectively control the cost consumption of enterprises in logistics activi- ties, realized the rationalization and optimization management to logistics services and activities.%通过对物流成本管理理论的概述及系统分析,总结了物流成本管理理论对我国物流企业的启发,以期有效控制企业在物流活动中的成本消耗,实现对物流服务和活动的合理化和最优化管理。

  18. Optimal Privacy-Cost Trade-off in Demand-Side Management with Storage

    OpenAIRE

    Tan, Onur; Gündüz, Deniz; Gómez-Vilardebó, Jesús

    2015-01-01

    Demand-side energy storage management is studied from a joint privacy-energy cost optimization perspective. Assuming that the user's power demand profile as well as the electricity prices are known non-causally, the optimal energy management (EM) policy that jointly increases the privacy of the user and reduces his energy cost is characterized. The backward water-filling interpretation is provided for the optimal EM policy. While the energy cost is reduced by requesting more energy when the p...

  19. Waste Management Facilities cost information for mixed low-level waste. Revision 1

    Energy Technology Data Exchange (ETDEWEB)

    Shropshire, D.; Sherick, M.; Biadgi, C.

    1995-06-01

    This report contains preconceptual designs and planning level life-cycle cost estimates for managing mixed low-level waste. The report`s information on treatment, storage, and disposal modules can be integrated to develop total life-cycle costs for various waste management options. A procedure to guide the US Department of Energy and its contractor personnel in the use of cost estimation data is also summarized in this report.

  20. Environmental Restoration Program Control Management System

    Energy Technology Data Exchange (ETDEWEB)

    Duke, R.T.

    1992-08-13

    Environmental Restoration managers need to demonstrate that their programs are under control. Unlike most industrial programs, the public is heavily involved in Environmental Restoration activities. The public is demanding that the country prove that real progress is being made towards cleaning up the environment. A Program Control Management System can fill this need. It provides a structure for planning, work authorization, data accumulation, data analysis and change control. But it takes time to implement a control system and the public is losing its patience. This paper describes critical items essential to the quick development and implementation of a successful control system.

  1. Integrated Cost and Schedule Control Systems for Nuclear Power Plant Construction: Leveraging Strategic Advantages to Owners and EPC Firms

    Directory of Open Access Journals (Sweden)

    Youngsoo Jung

    2015-01-01

    Full Text Available As the owners expect that the cost and time for nuclear power plant construction would decrease with new entrants into the market, there will be severer competition in the nuclear industry. In order to achieve performance improvement and to attain competitive advantages under the globalized competition, practitioners and researchers in the nuclear industry have recently exerted efforts to develop an advanced and efficient management methodology for the nuclear mega-projects. Among several candidates, integrated cost and schedule control system is of great concern because it can effectively manage the three most important project performances including cost, time, and quality. In this context, the purpose of this paper is to develop a project numbering system (PNS of integrated cost and schedule control system for nuclear power plant construction. Distinct attributes of nuclear power plant construction were investigated first in order to identify influencing variables that characterize real-world implementation of advanced cost and schedule controls. A scenario was then developed and analysed to simulate a case-project. By using this case-project, proposed management requirements, management methods, measurement techniques, data structure, and data collection methods for integrated cost and schedule PNS were illustrated. Finally, findings and implications are outlined, and recommendations for further research are presented.

  2. COST ACCOUNTING AS THE KEY INFORMATION CORE OF THE COMPANY MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Radmila Jablan STEFANOVIĆ

    2010-12-01

    Full Text Available The management is expected to lead the company towards the achievement of set objectives which, in the contemporary settings of marked external and internal complexity, inevitably requires sophisticated expert knowledge and skills, as well as quality information support. Cost accounting generates cost and performance information with the goal of qualitatively meeting information needs of, above all, internal users. It represents the essential part of the company’s accounting information system as a whole and it is often stressed as the key information core and a reliable information support for the company’s management in performing their managerial activities. The contemporary business environment inevitably requires the restructuring of cost accounting and new approaches to costing and cost management, in the attempt to improve the quality of cost information that has always been the object of particular interest. Moreover, only a flexibly designed cost accounting information system can qualitatively respond to the increasingly numerous and various information requirements. In this paper we discuss the role cost accounting has in offering adequate information support to managers at all managerial levels. We emphasize some of the new tools, techniques, concepts and approaches to costing and cost management

  3. Discussion on the cost management of construction project%议建设工程项目的造价管理

    Institute of Scientific and Technical Information of China (English)

    吉治国

    2014-01-01

    This paper introduced the meaning of cost management of construction project,elaborated the contents of whole process cost manage-ment,analyzed the cost management current situation in China,combining with China’s current cost management current situation,put forward the whole process control measures for construction project cost management.%介绍了建设工程项目造价管理的含义,阐述了全过程造价管理的内容,分析了当前我国造价管理的现状,结合我国目前造价管理现状,提出了建设工程项目造价管理的全过程控制措施。

  4. A randomised controlled trial of the clinical and cost-effectiveness of a contingency management intervention compared to treatment as usual for reduction of cannabis use and of relapse in early psychosis (CIRCLE): a study protocol for a randomised controlled trial.

    Science.gov (United States)

    Johnson, Sonia; Sheridan Rains, Luke; Marwaha, Steven; Strang, John; Craig, Thomas; Weaver, Tim; McCrone, Paul; King, Michael; Fowler, David; Pilling, Stephen; Marston, Louise; Omar, Rumana Z; Craig, Meghan; Hinton, Mark

    2016-10-22

    Around 35-45 % of people in contact with services for a first episode of psychosis are using cannabis. Cannabis use is associated with delays in remission, poorer clinical outcomes, significant increases in the risk of relapse, and lower engagement in work or education. While there is a clear need for effective interventions, so far only very limited benefits have been achieved from psychological interventions. Contingency management (CM) is a behavioural intervention in which specified desired behavioural change is reinforced through financial rewards. CM is now recognised to have a substantial evidence base in some contexts and its adoption in the UK is advocated by the National Institute for Health and Care Excellence (NICE) guidance as a treatment for substance or alcohol misuse. However, there is currently little published data testing its effectiveness for reducing cannabis use in early psychosis. CIRCLE is a two-arm, rater-blinded randomised controlled trial (RCT) investigating the clinical and cost-effectiveness of a CM intervention for reducing cannabis use among young people receiving treatment from UK Early Intervention in Psychosis (EIP) services. EIP service users (n = 544) with a recent history of cannabis use will be recruited. The experimental group will receive 12 once-weekly CM sessions, and a voucher reward if urinalysis shows that they have not used cannabis in the previous week. Both the experimental and the control groups will be offered an Optimised Treatment as Usual (OTAU) psychoeducational package targeting cannabis use. Assessment interviews will be performed at consent, at 3 months, and at 18 months. The primary outcome is time to relapse, defined as admission to an acute mental health service. Secondary outcomes include proportion of cannabis-free urine samples during the intervention period, severity of positive psychotic symptoms, quality-adjusted life years, and engagement in work or education. CIRCLE is a RCT of CM for

  5. THE USE OF CALCULATION OF COSTS FOR ACTIVITIES TO IMPROVE COST MANAGEMENT AND PROFITABILITY

    Directory of Open Access Journals (Sweden)

    BUŞAN GABRIELA

    2012-11-01

    Full Text Available Dissatisfaction with the classical systems of managerial accounting has led to global acceptance of the ABC, as a result of the many theoretical and applied works, which had as its objective the creation of a system for calculating relevant costs, adapted to the needs of information, in the new context of production organization. Under this method, the task, allowing a new vision in the company and cut cross vision, becomes the Centre of representation and modeling of enterprise and serves as an interface between the resources consumed and cost bearers whose cost you want to measure it. In this way you get a real cost, on the basis of which the strategic decisions by removing non-creative activities and using as the basis for apportionment of costs it generates activity.

  6. Contribution of the Spacelab data management system to lower cost space research

    Science.gov (United States)

    Burger, J. J.; Tanner, E. R.

    1976-01-01

    This paper reviews the design and operation of the Spacelab data management system as it has evolved. Significant improvements and extensions of the original baseline system have been incorporated and will be discussed. They include the capability for the remote control of Spacelab subsystems, improved remote data acquisition units, a high-rate digital data multiplexer, and an improved high-rate digital recorder. Emphasis will be placed on the overall system aspects, including considerations on the use of minicomputers as an adjunct to the basic Spacelab data system. The approach for experiment related software production and integration will be addressed as well. The paper focuses on the contributions of the data management system in reducing the cost of research in Spacelab.

  7. 也谈成本控制问题%On Cost Control

    Institute of Scientific and Technical Information of China (English)

    朱明明

    2013-01-01

    The article researches on cost control of construction project from three aspects of current situation, necessity and effective way. It points out only control measures and management are in place, the corporate profit can be effectively improved.%  文章研究建筑工程成本控制问题。从成本控制的现状、必要性、有效途径三个角度进行探讨。只要控制措施到位、管理到位,就能有效提高企业利润。

  8. Job Satisfaction, Cost Management Knowledge, Budgetary Participation, and Their Impact on Performance (P.15-29

    Directory of Open Access Journals (Sweden)

    Aria Farahmita

    2017-02-01

    Full Text Available This research aims to investigate the influence of the manager’s level of cost management knowledge and job satisfaction on the relation-ship between budget participation and managerial performance. This research uses theoretical framework of individual performance who claims that individual performance is affected by three dimensions of performance which interact each other, i.e. dimensions of opportunity (participatory budget, dimensions of capacity (cost management knowledge and the dimensions of willingness (job satisfaction. Hypotheses were tested using multivariate regression models that included interaction of three variables (3-way interaction between budgetary participation, cost management knowledge and job satisfaction to test their effects on managerial performance. Research shows that budget participation which is given to managers with higher cost management knowledge and higher job satisfaction, had no impact to their managerial performance. Managerial performance variation can be explained by two dimensions. Based on our tests, the findings is consistent that budget participation has positive effect to managerial performance. Further test shows that managerial performance will increase when budget participation combined with high level of cost management knowledge or when budget participation combined with high job satisfaction (2 way interaction. The research also found that the combination of cost management knowledge with high job satis-faction without the opportunity to participate in the budgeting process will actually degrade the managerial performance. Keywords: budget participation, cost management knowledge job satisfaction, managerial performance

  9. Current State and Issues of Logistics Cost Accounting and Management in Malaysia

    OpenAIRE

    Zakariah, Sahidah; Pyeman, Jaafar

    2013-01-01

    Background: Logistics cost is an important factor affecting the competitiveness on both macro (national) and micro level (firms). Logistics cost indicates the performance of logistics industry, efficiency level and its competitiveness. Research Problem: Despite of its significance, current state of logistics cost accounting and management in Malaysia has not properly addressed and the issues surround logistics cost measurement remains incoherent. Aim of research: The purpose o...

  10. QUALITY ATTRIBUTES IN COST MANAGEMENT AND ACCOUNTING SUBJECTS: THE STUDENTS’ VIEWPOINT

    OpenAIRE

    Jucelia Appio Tibola; Amélia Silveira; Ilisangela Mais

    2012-01-01

    The aim in this research is to identify the quality attributes students perceive in cost management and accounting subjects. The subjects were 126 students who took the subjects Cost Applied to Administration, Cost Accounting and Cost Analysis, corresponding to all students in the semester during which the research was undertaken. Thus, a census study was adopted. The research institution is a public university that offers graduate (M.Sc. and Ph.D.) programs in Accountancy and Business Admini...

  11. Logistic Cost Management in Enterprises: The Example of Karaman, Aksaray and Kayseri Provinces

    OpenAIRE

    Rabia Özpeynirci; Haluk Duman; Talip Arsu

    2012-01-01

    Logistics management is the customer, market and distributional channel based planning of logistic activities and determining the execution of these activities through outsourcing or within the enterprise and conducting the process. And logistic cost management is the preparation of product-based cost and income analysis of the planned logistic activities. Logistics management has two dimensions for the market (external environment) in one aspect and for the enterprise (internal environment) ...

  12. The cost-effectiveness of managed care regarding chronic medicine prescriptions in a selected medical scheme

    Directory of Open Access Journals (Sweden)

    K. Day

    1998-09-01

    Full Text Available The purpose of the study was to examine the cost-effectiveness of managed care interventions with respect to prescriptions for chronic illness sufferers enrolled with a specific medical scheme. The illnesses included, were epilepsy, hypertension, diabetes and asthma. The managed care interventions applied were a primary discount; the use of preferred provider pharmacies, and drug utilization review. It was concluded that the managed care interventions resulted in some real cost savings.

  13. Levee Setbacks: An Innovative, Cost Effective, and Sustainable Solution for Improved Flood Risk management

    Science.gov (United States)

    2017-06-30

    ER D C/ EL S R- 17 -3 Levee Setbacks: An Innovative, Cost-Effective, and Sustainable Solution for Improved Flood Risk Management En vi...EL SR-17-3 June 2017 Levee Setbacks: An Innovative, Cost-Effective, and Sustainable Solution for Improved Flood Risk Management David L. Smith...describes levee setbacks as alternatives to traditional levees for flood risk management and environmental benefits. It is organized into five sections

  14. Squaring the Project Management Circle: Updating the Cost, Schedule, and Performance Methodology

    Science.gov (United States)

    2016-04-30

    measure execution. This paper suggests that the cost, schedule, and performance paradigm, while still effective as a measure of managing programs, needs...acquisition and its relationship to the measures of cost, schedule, and performance—the project management circle (see Figure 1). Rather than use the... management circle. The circle recognizes the interrelationships, necessary equilibrium, and the influencing and balancing effects that these three

  15. Engineering Documentation Control Handbook Configuration Management and Product Lifecycle Management

    CERN Document Server

    Watts, Frank B

    2011-01-01

    In this new edition of his widely-used Handbook, Frank Watts, widely recognized for his significant contributions to engineering change control processes, provides a thoroughly practical guide to the implementation and improvement of Engineering Documentation Control (EDC), Product Lifecycle Management and Product Configuration Management (CM). Successful and error-free implementation of EDC/CM is critical to world-class manufacturing. Huge amounts of time are wasted in most product manufacturing environments over EDC/CM issues such as interchangeability, document release and change control -

  16. Integrated, long term, sustainable, cost effective biosolids management at a large Canadian wastewater treatment facility

    Energy Technology Data Exchange (ETDEWEB)

    LeBlance, R.J.; Allain, C.J.; Laughton, P.J.; Henry, J.G.

    2003-07-01

    The Greater Moncton Sewerage Commission's 115 000 m{sup 3}/d advanced, chemically assisted primary wastewater treatment facility located in New Brunswick, Canada, has developed an integrated, long term, sustainable, cost effective programme for the management and beneficial utilization of biosolids from lime stabilized raw sludge. The paper overviews biosolids production, lime stabilization, conveyance, and odour control followed by an indepth discussion of the wastewater sludge as a resource programme, namely: composting, mine site reclamation, landfill cover, land application for agricultural use, tree farming, sod farm base as a soil enrichment, topsoil manufacturing. The paper also addresses the issues of metals, pathogens, organic compounds, the quality control program along with the regulatory requirements. Biosolids capital and operating costs are presented. Research results on removal of metals from primary sludge using a unique biological process known as BIOSOL as developed by the University of Toronto, Canada to remove metals and destroy pathogens are presented. The paper also discusses an ongoing cooperative research project with the Universite de Moncton where various mixtures of plant biosolids are composted with low quality soil. Integration, approach to sustainability and ''cumulative effects'' as part of the overall biosolids management strategy is also discussed. (author)

  17. NEW HIGHER PERFORMANCE LOW COST SELECTIVE SOLAR RADIATION CONTROL COATINGS

    Energy Technology Data Exchange (ETDEWEB)

    Timothy Ellison; Buddie Dotter; David Tsu

    2003-10-28

    Energy Conversion Devices, Inc., ECD, has developed a new high-speed low-cost process for depositing high quality dielectric optical coatings--Microwave Plasma Enhanced Chemical Vapor Deposition (MPECVD). This process can deposit SiO{sub x} about 10 times faster than the state-of-the-art conventional technology, magnetron sputtering, at about 1/10th the cost. This process is also being optimized for depositing higher refractive index materials such as Si{sub 3}N{sub 4} and TiO{sub 2}. In this program ECD, in collaboration with Southwall Technologies, Inc. (STI), demonstrated that this process can be used to fabricate high performance low cost Selective Solar Radiation Control (SSRC) films for use in the automotive industry. These coatings were produced on thin (2 mil thick) PET substrates in ECD's pilot roll-to-roll pilot MPECVD deposition machine. Such film can be laminated with PVB in a vehicle's windows. This process can also be used to deposit the films directly onto the glass. Such highly selective films, with a visible transmission (T{sub vis}) of > 70% and a shading coefficient of < 60% can significantly reduce the heat entering a car from solar radiation. Consequently, passenger comfort is increased and the energy needed to operate air conditioning (a/c) systems is reduced; consequently smaller a/c systems can be employed resulting in improved vehicle fuel efficiency.

  18. Development of Low-Cost Current Controlled Stimulator for Paraplegics

    Directory of Open Access Journals (Sweden)

    Aizan Masdar

    2012-12-01

    Full Text Available A spinal cord injury (SCI has a severe impact on human life in general as well as on the physical status and condition. The use of electrical signals to restore the function of paralyzed muscles is called functional electrical stimulation (FES. FES is a promising way to restore mobility to SCI by applying low-level electrical current to the paralyzed muscles so as to enhance that person’s ability to function and live independently. However, due to the limited number of commercially available FES assisted exerciser systems and their rather high cost, the conventional devices are unaffordable for most peoples. It is also inconvenient because of wired based system that creates a limitation in performing exercise. Thus, this project is concerned with the development of low-cost current controlled stimulator mainly for the paraplegic subjects. The developed device is based on a microcontroller, wireless based system using Zigbee module, voltage-to-current converter circuit and should produce proper monopolar and bipolar current pulses, pulse trains, arbitrary current waveforms, and a trigger output for FES applications. This device has been developed as in the new technique of the stimulator development with low cost and one of the contributing factors in Rehabilitation Engineering for patients with SCI.

  19. Systematic approach to balanced control technology management

    Directory of Open Access Journals (Sweden)

    I. N. Vorobjev

    2012-01-01

    Full Text Available Articulated understanding of important systemic controls that exist in the modern world. Identify and describe the key success factors of a balanced management of organizational change. Proposed register of compliance balanced scorecard target values and objectives of balanced management of industrial organizations.

  20. Residuals Management and Water Pollution Control Planning.

    Science.gov (United States)

    Environmental Protection Agency, Washington, DC. Office of Public Affairs.

    This pamphlet addresses the problems associated with residuals and water quality especially as it relates to the National Water Pollution Control Program. The types of residuals and appropriate management systems are discussed. Additionally, one section is devoted to the role of citizen participation in developing management programs. (CS)

  1. Residuals Management and Water Pollution Control Planning.

    Science.gov (United States)

    Environmental Protection Agency, Washington, DC. Office of Public Affairs.

    This pamphlet addresses the problems associated with residuals and water quality especially as it relates to the National Water Pollution Control Program. The types of residuals and appropriate management systems are discussed. Additionally, one section is devoted to the role of citizen participation in developing management programs. (CS)

  2. Decision support system for nursing management control

    Energy Technology Data Exchange (ETDEWEB)

    Ernst, C.J.

    1983-01-01

    A knowledge representation approach for expert systems supporting decision processes in business is proposed. A description of a knowledge representation schema using a logic programming metalanguage is described, then the role of such a schema in a management expert system is demonstrated through the problem of nursing management control in hospitals. 18 references.

  3. Integrated System Management and Reconfigurable Control Project

    Data.gov (United States)

    National Aeronautics and Space Administration — The team proposes to develop an onboard, real-time health management capability that monitors a flight control system (for spacecraft, fixed or rotary wing aircraft)...

  4. Managing Stress to Control High Blood Pressure

    Science.gov (United States)

    ... Aneurysm More Managing Stress to Control High Blood Pressure Updated:Jan 10,2017 The importance of stress ... content was last reviewed October 2016. High Blood Pressure • Home • Get the Facts About HBP • Know Your ...

  5. Your hospital's strategy for managing total cost of risk.

    Science.gov (United States)

    Daniels, Gregory L; Tisdell, Stephen

    2010-07-01

    Hospital and health system leadership should examine levels of risk retained within property and casualty insurance programs to ensure the right fit for the organization, rather than simply relying on past experience or basing decisions on a desire to reduce excess premiums. Leadership should determine the maximum cost of risk that can be absorbed by the organization without violating key financial performance targets. Also important is using predictive models to identify expected losses or claims costs, which factor into cost-benefit analysis of retaining risk at various levels.

  6. [Multi-national clinical therapy studies. Design, management and costs].

    Science.gov (United States)

    Demol, P; Weihrauch, T R

    1997-02-15

    The development of new drugs requires increasingly the performance of large multinational clinical trials (MCT) with a common protocol. They must be planned when the demonstration of a hypothesis, which requires specific conditions (for example availability of patients with rare diseases, a particular infrastructure or expert knowledge in trial centers) has to be proven in an acceptable time. Our own experience has shown that such multinational trials are more time-consuming in their preparation and their analysis than multicenter trials which are run in one country. MCTs are associated with complex problems due to many differences in medical culture, treatment strategies, administrative guidelines, etc., between countries. When possible MCTs should be realized in countries and centers with relatively similar medical practices. A global coordination is necessary to control the progress of the trial in the different countries. The major requirements for the successful realisation of an MCT, from the writing of the first draft of the protocol until the publication of the results, are a well-coordinated multidisciplinary team and an effective project management.

  7. Guaranteed Cost Fault-Tolerant Control for Networked Control Systems with Sensor Faults

    OpenAIRE

    Qixin Zhu; Kaihong Lu; Guangming Xie; Yonghong Zhu

    2015-01-01

    For the large scale and complicated structure of networked control systems, time-varying sensor faults could inevitably occur when the system works in a poor environment. Guaranteed cost fault-tolerant controller for the new networked control systems with time-varying sensor faults is designed in this paper. Based on time delay of the network transmission environment, the networked control systems with sensor faults are modeled as a discrete-time system with uncertain parameters. And the mode...

  8. A generic framework for cost estimation and cost control in product design

    NARCIS (Netherlands)

    Weustink, I.F.; Brinke, ten E.; Streppel, A.H.; Kals, H.J.J.

    2000-01-01

    Traditionally, cost estimation was performed after the design process, though most opportunities of cost reduction have already passed. Therefore, it is advantageous to be able to estimate the product costs early in the product development cycle. By changing the way cost estimation is dealt with, it

  9. A generic framework for cost estimation and cost control in product design

    NARCIS (Netherlands)

    Lutters-Weustink, Ilanit F.; ten Brinke, E.; Streppel, A.H.; Kals, H.J.J.

    2000-01-01

    Traditionally, cost estimation was performed after the design process, though most opportunities of cost reduction have already passed. Therefore, it is advantageous to be able to estimate the product costs early in the product development cycle. By changing the way cost estimation is dealt with, it

  10. 78 FR 49945 - Minerals Management: Adjustment of Cost Recovery Fees

    Science.gov (United States)

    2013-08-16

    ... would enable an increase in fees to recover additional costs related to processing drilling-related...) for mining (broadly inclusive of metal mining, coal mining, oil and gas extraction, and the mining...

  11. Cost management and cross-functional communication through product architectures

    NARCIS (Netherlands)

    Zwerink, Ruud; Wouters, Marc; Hissel, Paul; Kerssens-van Drongelen, Inge

    2007-01-01

    Product architecture decisions regarding, for example, product modularity, component commonality, and design re-use, are important for balancing costs, responsiveness, quality, and other important business objectives. Firms are challenged with complex tradeoffs between competing design priorities, f

  12. Cost minimisation of product transhipment for physical distribution management

    Directory of Open Access Journals (Sweden)

    Obioma R. Nwaogbe

    2013-05-01

    Full Text Available The objective of this study was to determine the optimal allocation of shipments (least cost of two manufactured products between depots and places of consumption. In this study, the least-cost method was used in solving the transportation algorithm using Tora 2.0 version software. The study was necessary because of the high operating costs associated with physical distribution when deliveries are not properly planned and considered with reference to alternative strategies. In contrast, significant savings can be achieved by using techniques available for determining the cheapest methods of transporting goods from several origins to several destinations. Cost minimisation is a very useful approach to the solution of transportation problems.

  13. Practice Management Analysis Of Costs And Price Formation In Clothing Cluster - PE

    Directory of Open Access Journals (Sweden)

    Juliana Gonçalves de Araujo

    2016-12-01

    Full Text Available The aim of this study is to verify the level of use of practices related to the management of costs and price formation by the managers of the Local Productive Arrangement (APL Clothing of Pernambuco. The sample consisted of 52 companies, and the results point to a still unsatisfactory trend of cost management procedures, whereas the minority use of all the tools and adopting do informally. The significant associations found between the analysis variables were related to non-trading price of those respondents who said they adopt differentiation strategy (higher quality, and the use of costing methods by those respondents who do not adopt the low-cost strategy. It was found that those who use any funding arrangements tend not to adopt the low-cost strategy, preferring not to give up the product quality for lower costs.

  14. [Cost management: the implementation of the activity-based costing method in sterile processing department].

    Science.gov (United States)

    Jericó, Marli de Carvalho; Castilho, Valéria

    2010-09-01

    This exploratory case study was performed aiming at implementing the Activity-based Costing (ABC) method in a sterile processing department (SPD) of a major teaching hospital. Data collection was performed throughout 2006. Documentary research techniques and non participant closed observation were used. The ABC implementation allowed for learning the activity-based costing of both the chemical and physical disinfection cycle/load: (dollar 9.95) and (dollar 12.63), respectively; as well as the cost for sterilization by steam under pressure (autoclave) (dollar 31.37) and low temperature steam and gaseous formaldehyde sterilization (LTSF) (dollar 255.28). The information provided by the ABC method has optimized the overall understanding of the cost driver process and provided the foundation for assessing performance and improvement in the SPD processes.

  15. Does recyclable separation reduce the cost of municipal waste management in Japan?

    Science.gov (United States)

    Chifari, Rosaria; Lo Piano, Samuele; Matsumoto, Shigeru; Tasaki, Tomohiro

    2017-02-01

    Municipal solid waste (MSW) management is a system involving multiple sub-systems that typically require demanding inputs, materials and resources to properly process generated waste throughput. For this reason, MSW management is generally one of the most expensive services provided by municipalities. In this paper, we analyze the Japanese MSW management system and estimate the cost elasticity with respect to the waste volumes at three treatment stages: collection, processing, and disposal. Although we observe economies of scale at all three stages, the collection cost is less elastic than the disposal cost. We also examine whether source separation at home affects the cost of MSW management. The empirical results show that the separate collection of the recyclable fraction leads to reduced processing costs at intermediate treatment facilities, but does not change the overall waste management cost. Our analysis also reveals that the cost of waste management systems decreases when the service is provided by private companies through a public tender. The cost decreases even more when the service is performed under the coordination of adjacent municipalities. Copyright © 2017 Elsevier Ltd. All rights reserved.

  16. Forming the corporate strategy of cost management of an industrial enterprise

    Directory of Open Access Journals (Sweden)

    Timur Vladimirovich Kramin

    2015-03-01

    Full Text Available Objective to develop and substantiate one of the mechanisms of corporate strategy formation of an industrial enterprise cost management. Methods institutional cost and systemic approaches. Results in the article the classification of corporate strategies is elaborated in the framework of the cost management system. In accordance with the structure of the cost management system the classification of corporate strategy is used which is universal from the point of view of cost management integration at the level of managerial decisionmaking integration at the level of key competencies integration at the level of cost factors integration at integrativecost level. Each of these types of integration involves vertical and horizontal integration. Scientific novelty in the article the corporate strategies classification is elaborated in the framework of the cost management system. Practical value a holistic systemic approach to the corporate strategy classification facilitates the search selection and forming of optimal corporate strategy for each specific business. The main tool of this choice is the concept of cost management. nbsp

  17. Pharmacological management of chronic lower back pain: a review of cost effectiveness.

    Science.gov (United States)

    Haas, Marion; De Abreu Lourenco, Richard

    2015-06-01

    Lower back pain is one of the most prevalent musculoskeletal conditions in the developed world and accounts for significant health services use. The American College of Physicians and the American Pain Society have published a joint clinical guideline that recommends providing patients with information on prognosis and self-management, the use of medications with proven benefits and, for those who do not improve, consideration be given to the use of spinal manipulation (for acute lower back pain only), interdisciplinary rehabilitation, exercise, acupuncture, massage, yoga, cognitive behavioural therapy or relaxation. The purpose of this review was to evaluate published economic evaluations of pharmacological management for chronic lower back pain. A total of seven studies were eligible for inclusion in there view. The quality of the economic evaluations undertaken in the included studies was not high. This was primarily because of the nature of the underlying clinical evidence, most of which did not come from rigorous randomised controlled trials (RCTs), and the manner in which it was incorporated into the economic evaluations. All studies provided reasonable information about what aspects of healthcare and other resource use were identified, measured and valued. However, the reporting of total costs was not uniform across studies. Measures of pain and disability were the most commonly collected outcomes measures. Two studies collected information on quality of life directly from participants while two studies modelled this information based on the literature. Future economic evaluations of interventions for chronic lower back pain, including pharmacological interventions, should be based on the results of well-conducted RCTs where the measurement of costs and outcomes such as quality of life and quality-adjusted life-years is included in the trial protocol, and which have a follow-up period sufficient to capture meaningful changes in both costs and outcomes. In

  18. Application software of the CERN PS accelerator controls system - analysis of its cost and resources

    Energy Technology Data Exchange (ETDEWEB)

    Benincasa, G.; Daneels, A.; Heymans, P.; Serre, C.

    1986-06-01

    The CERN PS accelerators have evolved into one of the world's most sophisticated high energy physics facility. The variety of beams and their high repetition rate means that a most sophisticated controls system is required. This reflects on the application software. At the time of the completion of the new control system, nearly 1000 programs, amounting to around 450 000 lines of code, have been developed at the cost of approximately 120 man-years. The span of this software ranges from real-time application programs to special purpose development and management tools. This paper documents the cost, resources and production of this software project. These are analyzed in terms of the structure of the application software. Rules-of-thumb are suggested for estimating the required effort at various phases of the project and to define the implementation strategy.

  19. Cost management development trend%成本管理发展趋势

    Institute of Scientific and Technical Information of China (English)

    章绵生

    2011-01-01

    Cost management is a special product which occurs when the productive force has developed to a certain stage. With the economic development, Cost Management has come through three main stages and gets more and more promotion. Domestic situation and the three main evolution stages characteristic of Cost Management will be introduced in this paper. According to the compare analysis between the Traditional Costing Management and the Activity-Based Costing Management, the current main Cost Management mode will be described in this paper, and the future leading Cost Management mode will be determined by the information development.%成本管理是生产力发展的产物,随着经济的发展而逐渐深化。文章从成本管理发展的三个历史阶段分别阐述成本管理的发展特点和规律,以及我国的成本管理发展现状。通过传统成本管理与作业成本管理的对比分析,指出当前成本管理的主要形式和未来成本管理将随着信息化的发展可能形成的主流模式。

  20. Management Control in New Product Development

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2009-01-01

    organizations to better manage tensions between efficiency and flexibility, which is arguably a key issue in many organizations today. Our paper contributes to this stream of research by detailing how enabling control functions in the particular setting of new product development. To this end, we draw upon......Several studies in management control have drawn upon the concepts of coercive and enabling forms of bureaucracy (Adler and Borys 1996) to discuss how the features of a control system may affect employees' attitudes toward control. This question is relevant because enabling forms of control allow...... that these repair efforts are perceived as not wholly satisfactory, which suggests that, in the case of important strategic changes, repair may require more top-down management intervention....

  1. Guaranteed Cost Fault-Tolerant Control for Networked Control Systems with Sensor Faults

    Directory of Open Access Journals (Sweden)

    Qixin Zhu

    2015-01-01

    Full Text Available For the large scale and complicated structure of networked control systems, time-varying sensor faults could inevitably occur when the system works in a poor environment. Guaranteed cost fault-tolerant controller for the new networked control systems with time-varying sensor faults is designed in this paper. Based on time delay of the network transmission environment, the networked control systems with sensor faults are modeled as a discrete-time system with uncertain parameters. And the model of networked control systems is related to the boundary values of the sensor faults. Moreover, using Lyapunov stability theory and linear matrix inequalities (LMI approach, the guaranteed cost fault-tolerant controller is verified to render such networked control systems asymptotically stable. Finally, simulations are included to demonstrate the theoretical results.

  2. 试论施工项目成本管理%On the Management of Construction Project Cost

    Institute of Scientific and Technical Information of China (English)

    李云生

    2012-01-01

    The management of construction project cost is an important part Of the construction project. This article analyzes the causes and current situation of China's long-standing cost management model which can not adapt to the fierce market competition. It discusses how to make good use of cost management in order to achieve the scientific management of the construction project, reasonable confirmation of the construction cost and favorable cost control, aiming to improve the operations of construction enterprises effectively.%建筑工程成本管理是建设工程的重要组成部分.文章首先分析了我国长期以来形成的成本管理模式的成因及现状,说明其不能适应激烈的市场竞争的原因,探讨了如何应用成本管理达到科学管理工程,合理确定造价和有利地控制成本的目的,以提高施工企业的经营效果.

  3. Length of Stay and Inpatient Costs Under Medicaid Managed Care in Florida

    Directory of Open Access Journals (Sweden)

    Jungwon Park PhD

    2015-10-01

    Full Text Available This study examines the patterns of length of stay (LOS and inpatient costs for both Medicaid managed care and nonmanaged care patients using data from Medicaid patients aged 18 to 64 years who were discharged from hospitals in Florida between 2006 and 2012. This study used pooled cross-sectional multilevel modeling. The results show that the type of Medicaid program in which patients were enrolled was significantly related to the hospital LOS and inpatient costs. Medicaid managed care patients had 7% shorter LOSs and a 1.9% lower inpatient cost than did Medicaid fee-for-service (FFS patients. Medicaid managed care patients had shorter LOSs in the Medicaid managed care market with high competition. High managed care penetration generates a cost-decreasing spillover to Medicaid FFS patients.

  4. Low-Cost Undergraduate Control Systems Experiments Using Microcontroller-Based Control of a DC Motor

    Science.gov (United States)

    Gunasekaran, M.; Potluri, R.

    2012-01-01

    This paper presents low-cost experiments for a control systems laboratory module that is worth one and a third credits. The experiments are organized around the microcontroller-based control of a permanent magnet dc motor. The experimental setups were built in-house. Except for the operating system, the software used is primarily freeware or free…

  5. Low-Cost Undergraduate Control Systems Experiments Using Microcontroller-Based Control of a DC Motor

    Science.gov (United States)

    Gunasekaran, M.; Potluri, R.

    2012-01-01

    This paper presents low-cost experiments for a control systems laboratory module that is worth one and a third credits. The experiments are organized around the microcontroller-based control of a permanent magnet dc motor. The experimental setups were built in-house. Except for the operating system, the software used is primarily freeware or free…

  6. Improved Cost Management at Small and Medium Sized Road Transport Companies: Case Hungary

    Directory of Open Access Journals (Sweden)

    Zoltan Bokor

    2015-10-01

    Full Text Available Small and medium sized road freight transport companies located in Hungary are facing strong competition on the logistics market. An advanced cost management system supporting decisions on capacity allocations or pricing may be a competitive advantage for them and indirectly for the whole economy as well. Still, they generally apply simple, traditional cost calculation regimes, potentially sufficient in case of a homogeneous service portfolio. Nevertheless, road haulage companies with heterogeneous service structures may witness information distortions when using traditional costing methods. So it might be recommended for them to introduce better costing principles. To support an improved transport costing, a multi-level full cost allocation model has been set up and tested in this paper. The research results have pointed out that such a methodological development accompanied by the extension of the data collection mechanism can contribute to making the cost management systems of road freight transport companies more effective.

  7. Controllable Load Management Approaches in Smart Grids

    Directory of Open Access Journals (Sweden)

    Jingshuang Shen

    2015-10-01

    Full Text Available With rapid smart grid technology development, the customer can actively participate in demand-side management (DSM with the mutual information communication between the distributor operation company and the smart devices in real-time. Controllable load management not only has the advantage of peak shaving, load balance, frequency regulation, and voltage stability, but is also effective at providing fast balancing services to the renewable energy grid in the distributed power system. The load management faces an enormous challenge as the customer has a large number of both small residential loads and dispersed renewable sources. In this paper, various controllable load management approaches are discussed. The traditional controllable load approaches such as the end users’ controllable appliances, storage battery, Vehicle-to-Grid (V2G, and heat storage are reviewed. The “broad controllable loads” management, such as the microgrid, Virtual Power Plant (VPP, and the load aggregator are also presented. Furthermore, the load characteristics, control strategies, and control effectiveness are analyzed.

  8. Using Six Sigma Tools to Improve Strategic Cost Management: Management Accounting Perspective

    Directory of Open Access Journals (Sweden)

    Nanang Shonhadji

    2017-03-01

    Full Text Available The company's commitment to implement Six Sigma has been said to fail, as a quality management strategies, as expected to lead to continuous improvement. This study has its objective to identify the use of Six Sigma as a tool to improve cost management strategies in the production of LED (light emitting diode on PT TMJ. It uses a case study approach to non-mainstream. The unit of analysis done on the application of six sigma strategies to evaluate quality management performance on the cleaning process of the LED light top-ring used in this study. The result of the evaluation measure phase, generally, informs that the company has increased sigma capability of the base performance so that the company's efforts to reduce the level of disability in circumference above the cleaning process should be defect-free LED light wrinkle, wave and widened in accordance with the target. All these can be said to be successful. The result also informed that at the stage of evaluating the attributes of data processing capability, informed that the company is in the process conditions. The fairly stable production, production process capability are quite capable to meet the specifications of the desired target customers.

  9. Space system production cost benefits from contemporary philosophies in management and manufacturing

    Science.gov (United States)

    Rosmait, Russell L.

    1991-01-01

    The cost of manufacturing space system hardware has always been expensive. The Engineering Cost Group of the Program Planning office at Marshall is attempting to account for cost savings that result from new technologies in manufacturing and management. The objective is to identify and define contemporary philosophies in manufacturing and management. The seven broad categories that make up the areas where technological advances can assist in reducing space system costs are illustrated. Included within these broad categories is a list of the processes or techniques that specifically provide the cost savings within todays design, test, production and operations environments. The processes and techniques listed achieve savings in the following manner: increased productivity; reduced down time; reduced scrap; reduced rework; reduced man hours; and reduced material costs. In addition, it should be noted that cost savings from production and processing improvements effect 20 to 40 pct. of production costs whereas savings from management improvements effects 60 to 80 of production cost. This is important because most efforts in reducing costs are spent trying to reduce cost in the production.

  10. 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...

  11. [Quality management (TQM) in public health-care (PHC): principles for cost-performance calculations and cost reductions with better quality].

    Science.gov (United States)

    Bergholz, W

    2008-11-01

    In many high-tech industries, quality management (QM) has enabled improvements of quality by a factor of 100 or more, in combination with significant cost reductions. Compared to this, the application of QM methods in health care is in its initial stages. It is anticipated that stringent process management, embedded in an effective QM system will lead to significant improvements in health care in general and in the German public health service in particular. Process management is an ideal platform for controlling in the health care sector, and it will significantly improve the leverage of controlling to bring down costs. Best practice sharing in industry has led to quantum leap improvements. Process management will enable best practice sharing also in the public health service, in spite of the highly diverse portfolio of services that the public health service offers in different German regions. Finally, it is emphasised that "technical" QM, e.g., on the basis of the ISO 9001 standard is not sufficient to reach excellence. It is necessary to integrate soft factors, such as patient or employee satisfaction, and leadership quality into the system. The EFQM model for excellence can serve as proven tool to reach this goal.

  12. Cost and results accounting as an instrument for controlling divisions of energy supply companies; Kosten- und Leistungsrechnung als Instrument des Controlling in Unternehmen der Energiewirtschaft

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-08-23

    Under the competitive market regime, corporate success of the electric utilities is increasingly determined by the efficiency of cost management and controlling functions. The various cost accounting systems available produce a variety of information of different relevance for the decision-making process in controlling departments. The authors of the article present a comparative analysis of the cost and results accounting systems in terms of their suitability and efficiency for controlling purposes. (orig./CB) [German] Im wettbewerblichen Ordnungsrahmen spielen fuer den unternehmerischen Erfolg der EVU die Leistungsfaehigkeit von Kostenmanagement sowie Controlling eine wesentliche, an Bedeutung gewinnende Rolle. Dabei stellen die verschiedenen, in der betrieblichen Praxis verwendeten Kostenrechnungssysteme in unterschiedlichem Ausmass entscheidungsorientierte Informationen zur aktiven Unterstuetzung von Controlling-Aufgaben bereit. Ausgehend von den sich aus Sicht des Controlling ergebenden Anforderungen an die Kosten- und Leistungsrechnung stellen die Verfasser die einzelnen Kostenrechnungssysteme dar und untersuchen diese hinsichtlich ihrer jeweiligen Verwendbarkeit als Controlling-Instrument. (orig.)

  13. Standardization of quality control plans for highway bridges in Europe: COST Action TU 1406

    Science.gov (United States)

    Casas, Joan R.; Matos, Jose Campos e.

    2017-09-01

    In Europe, as all over the world, the need to manage roadway bridges in an efficient way led to the development of different management systems. Hence, nowadays, many European countries have their own system. Although they present a similar architectural framework, several differences can be appointed. These differences constitute a divergent mechanism that may conduct to different decisions on maintenance actions. Within the roadway bridge management process, the identification of maintenance needs is more effective when developed in a uniform and repeatable manner. This process can be accomplished by the identification of performance indicators and definition of performance goals and key performance indicators (KPI), improving the planning of maintenance strategies. Therefore, a discussion at a European level, seeking to achieve a standardized approach in this subject, will bring significant benefits. Accordingly, a COST Action is under way in Europe with the aim of standardizing the establishment of quality control plans for roadway bridges.

  14. Designing a Portable and Low Cost Home Energy Management Toolkit

    NARCIS (Netherlands)

    Keyson, D.V.; Al Mahmud, A.; De Hoogh, M.; Luxen, R.

    2013-01-01

    In this paper we describe the design of a home energy and comfort management system. The system has three components such as a smart plug with a wireless module, a residential gateway and a mobile app. The combined system is called a home energy management and comfort toolkit. The design is inspired

  15. Cost-effectiveness of ambulatory blood pressure monitoring in the management of hypertension.

    Science.gov (United States)

    Costa, Diogo; Peixoto Lima, Ricardo

    2017-02-01

    The prevalence of hypertension in Portugal is between 29.1% and 42.2%. International studies show that 13% of individuals have masked hypertension and 13% of diagnoses based on office blood pressure measurements are in fact white coat hypertension. More sensitive and specific blood pressure measuring methods could avoid costs associated with misdiagnosis. The aim of this study was to review the cost-effectiveness of ambulatory blood pressure monitoring (ABPM) compared to other methods in the management of hypertension. We performed a literature search in CMA Infobase, Guidelines Finder, National Guideline Clearinghouse, Bandolier, BMJ Clinical Evidence, the Cochrane Library, DARE, Medline, the Trip Database, SUMSearch and Índex das Revistas Médicas Portuguesas. We researched articles published between January 2005 and August 2015 in Portuguese, English and Spanish, using the MeSH terms "Hypertension", "Blood Pressure Monitoring, Ambulatory" and "Cost-Benefit Analysis" and the Portuguese search terms "Hipertensão", "Monitorização Ambulatorial da Pressão Arterial" and "Análise Custo-Benefício". Levels of evidence and grades of recommendation were attributed according to the Oxford Centre for Evidence-Based Medicine scale. Five hundred and twenty-five articles were identified. We included five original studies and one clinical practice guideline. All of them state that ABPM is the most cost-effective method. Two report better blood pressure control, and a Portuguese study revealed a saving of 23%. The evidence shows that ABPM is cost-effective, avoiding iatrogenic effects and reducing expenditure on treatment (grade of recommendation B). The included studies provide a solid basis, but further evidence of reproducibility is needed in research that is not based mainly on analytical models. Copyright © 2016 Sociedade Portuguesa de Cardiologia. Publicado por Elsevier España, S.L.U. All rights reserved.

  16. Discussion on the Cost Consciousness in the Cost Management%初探成本管理中的成本意识

    Institute of Scientific and Technical Information of China (English)

    许丽; 谢武

    2011-01-01

    The cost management is the fountainhead of the performance of enterprises, and the cost consciousness is the fertile soil to raise the costs management level. This article introduced the basic concept of cost consciousness and cost management, elaborated the present situation of costs management in China and the function of cost consciousness, and proposed the measures to construct costs consciousness emphatically.%成本管理是企业效益的源泉,而成本意识是提高企业成本管理水平的沃土.本文介绍了成本意识和成本管理的基本概念,论述了我国企业成本管理的现状和成本意识的作用,着重提出了构建企业成本意识的措施.

  17. 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

  18. A Statistical Project Control Tool for Engineering Managers

    Science.gov (United States)

    Bauch, Garland T.

    2001-01-01

    This slide presentation reviews the use of a Statistical Project Control Tool (SPCT) for managing engineering projects. A literature review pointed to a definition of project success, (i.e., A project is successful when the cost, schedule, technical performance, and quality satisfy the customer.) The literature review also pointed to project success factors, and traditional project control tools, and performance measures that are detailed in the report. The essential problem is that with resources becoming more limited, and an increasing number or projects, project failure is increasing, there is a limitation of existing methods and systematic methods are required. The objective of the work is to provide a new statistical project control tool for project managers. Graphs using the SPCT method plotting results of 3 successful projects and 3 failed projects are reviewed, with success and failure being defined by the owner.

  19. Costs Associated With Intravenous Darbepoetin Versus Epoetin Therapy in Hemodialysis Patients: A Randomized Controlled Trial.

    Science.gov (United States)

    Woodland, Andrea L; Murphy, Sean W; Curtis, Bryan M; Barrett, Brendan J

    2017-01-01

    Anemia of chronic kidney disease is associated with adverse outcomes and a reduced quality of life. Erythropoiesis-stimulating agents (ESAs) have improved anemia management, and 2 agents are available in Canada, epoetin alfa (EPO) and darbepoetin alfa (DA). EPO and DA are considered equally effective in achieving target hemoglobin (Hb), but it is not clear whether there is a cost difference. There have been few head-to-head comparisons; most published studies are observational switch studies. To compare the cost of DA and EPO and to determine the dose conversion ratio over a 12-month period. Randomized controlled trial. Canadian outpatient hemodialysis center. Eligible patients were adult hemodialysis patients requiring ESA therapy. The primary outcome was ESA cost (Can$) per patient over 12 months. Secondary outcomes included the dose conversion ratio, deviation from target ranges in anemia indices, iron dose and cost, and time and number of dose changes. An open-label randomized controlled trial of intravenous (IV) DA versus EPO was conducted in 50 hemodialysis patients. Participants underwent a minimum 6-week run-in phase followed by a 12-month active study phase. ESA and iron were dosed using a study algorithm. The median cost was $4179 (interquartile range [IQR]: $2416-$5955) for EPO and $2303 (IQR: $1178-$4219) for DA with a difference of $1876 (P = .02). The dose conversion ratio was 280:1 (95% confidence interval [CI]: 197-362:1) at the end of the run-in phase, 360:1 (95% CI: 262-457:1) at the 3-month point of the active phase, and 382:1 (95% CI: 235-529:1) at the 6-month point of the active phase. There were no significant differences between the 2 groups in weekly iron dose, Hb, serum ferritin, or transferrin saturation. The number of dose changes and the time to Hb stability were similar. Results may not be generalizable to hemodialysis units without algorithm-based anemia management, with subcutaneous ESA administration, or to the nondialysis chronic

  20. Integrated optimization of management cost of hierarchical mobile IPv6 and its performance simulation

    Science.gov (United States)

    Peng, Xue-hai; Zhang, Hong-ke; Zhang, Si-dong

    2004-04-01

    Mobile IPv6 was designed to enable an IPv6 terminal to continue communications seamlessly while changing its access to network. Decreasing communication and management cost is a key issue of the research of the Internet mobility management. Hierarchical Mobile IPv6 was proposed to reduce the number of management messages in backbone network. However, the resources consumptions inside a hierarchical domain are increased as expense according to our cost models. Based on the idea of integrated optimization, adaptive mobility management scheme (AMMS) is proposed in this paper, which decreases the total cost of delivering management messages and data payload on the viewpoint of entire network resources by selecting a suitable mobility management scheme adaptively for a mobile node. The results of simulation show that AMMS has better performance than unmixed Mobile IPv6 and Hierarchical Mobile IPv6.

  1. Global cost-effectiveness of GDM screening and management

    DEFF Research Database (Denmark)

    Weile, Louise K K; Kahn, James G; Marseille, Elliot

    2015-01-01

    and intervention approaches, and outcomes (e.g., inclusion or exclusion of long-term type 2 diabetes risk and associated costs). We concluded that incorporation of long-term benefits of GDM screening and treatment has huge impact on cost-effectiveness estimates. Based on the large methodological heterogeneity...... and varying results in the existing body of evidence, we find it unreasonable to outline any global recommendations. For future economic studies, we recommend inclusion of long-term outcomes and adaptation to local preferences, as well as examination of the impact of the diagnostic criteria recently proposed...

  2. FORMATION OF EXPENSES AND CALCULATION OF COST PRICE LIVESTOCK PRODUCTS IN MANAGEMENT ACCOUNTING SYSTEM

    Directory of Open Access Journals (Sweden)

    Azieva Z. I.

    2016-09-01

    Full Text Available In order to effectively manage the organization senior managers need information on the performance of the centers of responsibility and profitability of major products. Therefore, the leadership task is to select a cost accounting system, which would provide the information needed to assess economic performance and management of the various departments. In the article, we consider the concept of methods of calculation of the cost price of livestock products by a direct-costing system, its feature, rationality and also shortcomings and dignity in current economic conditions. Based on the theoretical literature of national scientists on the overhead allocation methods, the authors developed the stages of distribution of indirect expenses between the objects of calculation. Based on the data of "Nezamaevskoe" we specify the composition and structure of costs in dairy farming that improve analytic accounting, and on this basis the validity of management decisions; a classification of costs underlying the modeling of accounting management. The authors proposed a method of accounting of variable and fixed costs in accounting and reflected in the accounting system of marginal income, as well as recommendations to improve the organization of management accounting costs

  3. Upgrading Supply Chain Management Systems to Improve Availability of Medicines in Tanzania: Evaluation of Performance and Cost Effects.

    Science.gov (United States)

    Mwencha, Marasi; Rosen, James E; Spisak, Cary; Watson, Noel; Kisoka, Noela; Mberesero, Happiness

    2017-09-27

    To address challenges in public health supply chain performance, Tanzania invested in a national logistics management unit (LMU) and a national electronic logistics management information system (eLMIS). This evaluation examined the impact of those 2 key management upgrades approximately 1 year after they were introduced. We used a nonexperimental pre-post study design to compare the previous system with the upgraded management system. We collected baseline data from August to November 2013. We conducted round 1 of post-implementation data collection during April and May 2015, about 1 year after implementation of the upgrades. We evaluated key indicators of data use and reporting; supply chain management practices such as storage and supervision; supply chain performance including stock-out and expiry rates; and supply chain cost and savings. We analyzed the data using a range of techniques including statistical testing of baseline and round-1 results, and cost, cost-effectiveness, and return on investment analysis. The upgrades were associated with improvements in data use, accessibility, visibility, and transparency; planning, control, and monitoring; support for quantification; stock-out rates; stock-out duration; commodity expiry; and forecast error. The upgraded system was more costly, but it was also more efficient, particularly when adjusting for the performance improvements. The upgrades also generated substantial savings that defrayed some, but not all, of the investment costs. Upgrades to Tanzania's supply chain management systems created multiple and complex pathways to impact. One year after implementation, the LMU and eLMIS brought about performance improvements through better data use and through improvements in some, but not all, management practices. Furthermore, the upgrades-while not inexpensive-contributed to greater system efficiency and modest savings. © Mwencha et al.

  4. Upgrading Supply Chain Management Systems to Improve Availability of Medicines in Tanzania: Evaluation of Performance and Cost Effects

    Science.gov (United States)

    Mwencha, Marasi; Rosen, James E; Spisak, Cary; Watson, Noel; Kisoka, Noela; Mberesero, Happiness

    2017-01-01

    ABSTRACT Background: To address challenges in public health supply chain performance, Tanzania invested in a national logistics management unit (LMU) and a national electronic logistics management information system (eLMIS). This evaluation examined the impact of those 2 key management upgrades approximately 1 year after they were introduced. Methods: We used a nonexperimental pre-post study design to compare the previous system with the upgraded management system. We collected baseline data from August to November 2013. We conducted round 1 of post-implementation data collection during April and May 2015, about 1 year after implementation of the upgrades. We evaluated key indicators of data use and reporting; supply chain management practices such as storage and supervision; supply chain performance including stock-out and expiry rates; and supply chain cost and savings. We analyzed the data using a range of techniques including statistical testing of baseline and round-1 results, and cost, cost-effectiveness, and return on investment analysis. Results: The upgrades were associated with improvements in data use, accessibility, visibility, and transparency; planning, control, and monitoring; support for quantification; stock-out rates; stock-out duration; commodity expiry; and forecast error. The upgraded system was more costly, but it was also more efficient, particularly when adjusting for the performance improvements. The upgrades also generated substantial savings that defrayed some, but not all, of the investment costs. Conclusion: Upgrades to Tanzania's supply chain management systems created multiple and complex pathways to impact. One year after implementation, the LMU and eLMIS brought about performance improvements through better data use and through improvements in some, but not all, management practices. Furthermore, the upgrades—while not inexpensive—contributed to greater system efficiency and modest savings. PMID:28877933

  5. Survey of LWR environmental control technology performance and cost

    Energy Technology Data Exchange (ETDEWEB)

    Heeb, C.M.; Aaberg, R.L.; Cole, B.M.; Engel, R.L.; Kennedy, W.E. Jr.; Lewallen, M.A.

    1980-03-01

    This study attempts to establish a ranking for species that are routinely released to the environment for a projected nuclear power growth scenario. Unlike comparisons made to existing standards, which are subject to frequent revision, the ranking of releases can be used to form a more logical basis for identifying the areas where further development of control technology could be required. This report describes projections of releases for several fuel cycle scenarios, identifies areas where alternative control technologies may be implemented, and discusses the available alternative control technologies. The release factors were used in a computer code system called ENFORM, which calculates the annual release of any species from any part of the LWR nuclear fuel cycle given a projection of installed nuclear generation capacity. This survey of fuel cycle releases was performed for three reprocessing scenarios (stowaway, reprocessing without recycle of Pu and reprocessing with full recycle of U and Pu) for a 100-year period beginning in 1977. The radioactivity releases were ranked on the basis of a relative ranking factor. The relative ranking factor is based on the 100-year summation of the 50-year population dose commitment from an annual release of radioactive effluents. The nonradioactive releases were ranked on the basis of dilution factor. The twenty highest ranking radioactive releases were identified and each of these was analyzed in terms of the basis for calculating the release and a description of the currently employed control method. Alternative control technology is then discussed, along with the available capital and operating cost figures for alternative control methods.

  6. Management Control in New Product Development

    DEFF Research Database (Denmark)

    Jørgensen, Brian; Messner, Martin

    2009-01-01

    Several studies in management control have drawn upon the concepts of coercive and enabling forms of bureaucracy (Adler and Borys 1996) to discuss how the features of a control system may affect employees' attitudes toward control. This question is relevant because enabling forms of control allow...... organizations to better manage tensions between efficiency and flexibility, which is arguably a key issue in many organizations today. Our paper contributes to this stream of research by detailing how enabling control functions in the particular setting of new product development. To this end, we draw upon...... empirical material collected through an in-depth field study carried out in a manufacturing organization. We use data from interviews, participant observation, and internal documentation in this firm to demonstrate how the combination of different control mechanisms helps the organization balance efficiency...

  7. Purchasing and inventory control systems management.

    Science.gov (United States)

    McAllister, J C

    1984-02-01

    This article introduces a 13-part series of articles on managing the purchasing and inventory control systems for the hospital pharmacy department. The series will focus on the various components of the purchasing and inventory control process. Though the purchasing and inventory control functions are substantially interrelated, each will be presented separately. Most installments will present examples of applications in a wide variety of institutional settings. Topics to be discussed include historical perspectives, assessment of vendors and product selection, bid solicitation and contract negotiation, evaluation of drug procurement alternatives, development of a purchasing system, coordinating the purchasing process, objectives of inventory control, quantitative measurement of inventory control, methods of inventory control, management of the system, automated information systems, and quality assurance.

  8. Automated power management and control

    Science.gov (United States)

    Dolce, James L.

    1991-01-01

    A comprehensive automation design is being developed for Space Station Freedom's electric power system. A joint effort between NASA's Office of Aeronautics and Exploration Technology and NASA's Office of Space Station Freedom, it strives to increase station productivity by applying expert systems and conventional algorithms to automate power system operation. The initial station operation will use ground-based dispatches to perform the necessary command and control tasks. These tasks constitute planning and decision-making activities that strive to eliminate unplanned outages. We perceive an opportunity to help these dispatchers make fast and consistent on-line decisions by automating three key tasks: failure detection and diagnosis, resource scheduling, and security analysis. Expert systems will be used for the diagnostics and for the security analysis; conventional algorithms will be used for the resource scheduling.

  9. Cloud Computing and Information Technology Resource Cost Management for SMEs

    DEFF Research Database (Denmark)

    Kuada, Eric; Adanu, Kwame; Olesen, Henning

    2013-01-01

    This paper analyzes the decision-making problem confronting SMEs considering the adoption of cloud computing as an alternative to in-house computing services provision. The economics of choosing between in-house computing and a cloud alternative is analyzed by comparing the total economic costs o...

  10. Management, treatment outcome and cost of epilepsy in a tertiary ...

    African Journals Online (AJOL)

    Arun Kumar Agnihotri

    Data analysis was by descriptive and inferential statistics using SPSS version ... There was a strong correlation between clinic attendance and cost of AEDs (r = 0.454, p = ..... Student. 18. 19.8. Housewife. 11. 12.1. Privately Employed. 11. 12.1.

  11. The Effect of Activity-Based Costing on Logistics Management

    Science.gov (United States)

    1993-01-01

    problems by reducing the volume of the allocation bases and increasing overhead costs. A study performed by Miller and Vollman [108] demonstrated how AMT...Miller, Jeffrey G. and Thomas E. Vollman , "The Hidden Factory," Harvard Business Review, September-October 1985, pp. 142-150. 109. Miller, John A

  12. Cloud Computing and Information Technology Resource Cost Management for SMEs

    DEFF Research Database (Denmark)

    Kuada, Eric; Adanu, Kwame; Olesen, Henning

    2013-01-01

    of the two options assuming the quality of service is identical across the options. The decision-making process was found to require substantial information gathering to identify explicit and implicit costs to inform the final decision. Careful considerations of decision time horizons also matter...

  13. Improving cost- effectiveness of hypertension management at a ...

    African Journals Online (AJOL)

    treatment using the cheapest drugs through low-cost outlets such as community health ... after subtraction of those that would have been written in the period prior to ... or captopril (in addition to the other drugs or in place of the vasodilator).

  14. Costing clinical biochemistry services as part of an operational management budgeting system.

    Science.gov (United States)

    Tarbit, I F

    1986-08-01

    The process of costing clinical biochemistry tests as a component of the commissioning of a unit management budgeting system based on an International Computers Limited (ICL) minicomputer system was examined. Methods of apportioning consumable and labour costs under direct and indirect cost headings and as test and request charges were investigated, and in this currently operational system it was found that 38% of consumable costs and 57% of labour costs were not a direct component of the routine analysis function. Means of assigning test costs to a given request source and the incorporation of such charges into clinical budget statements were looked at. A reduction in laboratory workload did not produce a comparable reduction in laboratory costs. For a theoretical reduction in workload of 20% only a 3.8% laboratory saving in recoverable costs could be expected.

  15. IDA 2004 Cost Research Symposium: Investments in, Use of, and Management of Cost Research

    Science.gov (United States)

    2004-09-01

    Performer: Virginia Tech Grado Department of Industrial and Systems Engineering System Performance Laboratory Dr. Kostas Triantis, Principal...21491 Great Mills Rd. Lexington Park, MD 20653 Performer: Galorath, Inc. 100 North Sepulveda Blvd Suite 1801 El Segundo , CA 90245 Technomics, Inc...107 The Aerospace Corporation Name: Cost and Requirements Department, The Aerospace Corporation Address: 2350 E. El Segundo Blvd., El Segundo , CA

  16. Facilitating Sound, Cost-Effective Federal Energy Management

    Energy Technology Data Exchange (ETDEWEB)

    FEMP

    2016-07-01

    Fact sheet offers an overview of the Federal Energy Management Program (FEMP), which provides agencies and organizations with the information, tools, and assistance they need to achieve their energy-related requirements and goals through specialized initiatives.

  17. Sustainable cost reduction by lean management in metallurgical processes

    National Research Council Canada - National Science Library

    A. V. Todorut; L. Paliu-Popa; V. S. Tselentis; D. Cirnu

    2016-01-01

    .... The authors outline the main Lean Management instruments based on recent scientific research and include a comparative analysis of other tools, such as Sort, Straighten, Shine, Standardize, Sustain (5S...

  18. The management process, management information and control systems, and cybernetics

    Science.gov (United States)

    Zannetos, Z. S.; Wilcox, J. W.

    1972-01-01

    An attempt has been made to analyze the strengths and weaknesses of the cybernetics approach as applied to management. The conclusion is that cybernetics can serve not only as a conceptual philosophical aid, but also as an operational tool in both managerial planning and control. So far, however, most of its promise is yet unrealized; especially in the planning sphere. Only in the area of control of operations has the impact of this promising field shown tangible results.

  19. INVENTORY CONTROL OF A MULTIPRODUCT SYSTEM WITH A LIMITED PRODUCTION RESOURCE,

    Science.gov (United States)

    INVENTORY CONTROL , MANAGEMENT ENGINEERING), (*MANAGEMENT ENGINEERING, INDUSTRIAL PRODUCTION), (*MANAGEMENT PLANNING AND CONTROL, MATHEMATICAL MODELS), OPERATIONS RESEARCH, DYNAMIC PROGRAMMING, COSTS, EQUATIONS

  20. The Relationship between Cost Leadership Strategy, Total Quality Management Applications and Financial Performance

    Directory of Open Access Journals (Sweden)

    Ali KURT

    2016-03-01

    Full Text Available Firms need to implement some competition strategies and total quality management applications to overcome the fierce competition among others. The purpose of this study is to show the relationship between cost leadership strategy, total quality management applications and firms’ financial performance with literature review and empirical analysis. 449 questionnaires were conducted to the managers of 142 big firms. The data gathered was assessed with AMOS. As a result, the relationship between cost leadership strategy, total quality management applications and firms’ financial performance has been gathered. In addition, the relationship between TQM applications and financial performance has also been gathered.