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Sample records for cost effectiveness accounting

  1. 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.

  2. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... cost on a current mark-to-market basis better aligns the CAS measurement with current accounting and... 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards... Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and......

  3. OPINIONSCONCERNINGTHE ORGANIZATIONOF STANDARD COSTS ACCOUNTANCY

    Directory of Open Access Journals (Sweden)

    Ion Ionescu

    2015-10-01

    Full Text Available The main purpose of this research is to present a way for organizing the accountancy under the conditions of applying the method of standard costs, such that to allow both the registration of standard and effective costs and the separate registration of the deviations from standard costs. Making some pertinent and performance decisions is mainly influenced by the quality of the information provided to managers and by the promptitude they are sent. This desiderate is not possible if using classical methods for calculating costs, reason for which it is mandatory to organize and implement a managerial accountancy, based on using a modern method, namely the method of standard costs. The main implications of this method consist of establishing a pertinent cost, orientated towards the entity management, regardless the activity domain where it is implemented. The carried out study concerns only one of the phases performed for applying the method of standard cost, respectively the organization of the standard costs accountancy.

  4. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

    Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

  5. Switching Costs in Accounting Services

    Directory of Open Access Journals (Sweden)

    Fatih Koç

    2015-06-01

    Full Text Available Switching cost is defined as possible costs that customers may encounter when they want to change the firm they buy service, and an important subject in terms of accounting services. Particularly, small business entrepreneurs’ not having knowledge about accounting procedures, and sharing private information with accounting firms make switching costs more important for accounting services. Thus, the aim of this study is to investigate the concept of switching costs (relational cost, procedural cost and financial cost, its determinants (perceived service quality, service importance, and service failures, and consequences (re-purchasing, and recommen ding to others. Theresearch was conducted on small business entrepreneurs in down-town of Balıkesir in Turkey. Total 405 small business entrepreneur owners were interviewed. According to results of the study, perceived service quality positively affects all dimensions of switching costs, significance of service positively affects procedural and relational costs, and service failures negatively affect procedural and relational costs. The results showed that while procedural and relational costs positively affect re-purchasing and recommending to others variables, financial cost did not have any effect on these variables.

  6. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office of Federal Procurement Policy (OFPP... Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is providing...

  7. Fair Value Accounting and the Cost of Equity Capital: The Moderating Effect of Risk Disclosure

    Directory of Open Access Journals (Sweden)

    Dignah Ashwag

    2017-01-01

    Full Text Available Evidence thus far suggests fair value accounting poses risk and affects firms’ returns in some ways. This research, on a sample of Asian banks, improves the understanding of the information risk effect of fair value accounting by examining the moderating role of risk disclosure in the relationship between fair value accounting and the cost of equity capital. The results from a generalised method of moments on dynamic panel data analysis, show that risk disclosure mitigates the asymmetric information problem. Thus the findings contribute towards the standard setters’ effort in improving the practice of fair value accounting, and suggest that there are benefits in mandating disclosure especially for banks.

  8. 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.

  9. Cost accounting for the radiologist.

    Science.gov (United States)

    Gentili, Amilcare

    2014-05-01

    Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.

  10. Cost-effectiveness of rotavirus immunization in Indonesia : Taking breastfeeding patterns into account

    NARCIS (Netherlands)

    Suwantika, Auliya A.; Tu, Hong Anh T.; Postma, Maarten J.

    2013-01-01

    Objective: This study aims to assess the cost-effectiveness of rotavirus immunization in Indonesia, taking breastfeeding patterns explicitly into account. Method: An age-structured cohort model was developed for the 2011 Indonesia birth cohort. Next, we compared two strategies, the current situation

  11. Cost-effectiveness of rotavirus immunization in Indonesia : Taking breastfeeding patterns into account

    NARCIS (Netherlands)

    Suwantika, Auliya A.; Tu, Hong Anh T.; Postma, Maarten J.

    2013-01-01

    Objective: This study aims to assess the cost-effectiveness of rotavirus immunization in Indonesia, taking breastfeeding patterns explicitly into account. Method: An age-structured cohort model was developed for the 2011 Indonesia birth cohort. Next, we compared two strategies, the current situation

  12. Cost-effectiveness of rotavirus immunization in Indonesia taking breastfeeding patterns into account

    NARCIS (Netherlands)

    Suwantika, A.A.; Tu, H.A.T.; Postma, M.J.

    2012-01-01

    OBJECTIVES: This study aims to assess the cost-effectiveness of rotavirus immunization in Indonesia, taking breastfeeding patterns explicitly into account. METHODS: An age-structured cohort model was developed for the 2011 Indonesia birth cohort. Next, we compared two strategies, the current

  13. Cost-effectiveness of rotavirus immunization in Indonesia taking breastfeeding patterns into account

    NARCIS (Netherlands)

    Suwantika, A.A.; Tu, H.A.T.; Postma, M.J.

    2012-01-01

    OBJECTIVES: This study aims to assess the cost-effectiveness of rotavirus immunization in Indonesia, taking breastfeeding patterns explicitly into account. METHODS: An age-structured cohort model was developed for the 2011 Indonesia birth cohort. Next, we compared two strategies, the current situati

  14. Implementing a trustworthy cost-accounting model.

    Science.gov (United States)

    Spence, Jay; Seargeant, Dan

    2015-03-01

    Hospitals and health systems can develop an effective cost-accounting model and maximize the effectiveness of their cost-accounting teams by focusing on six key areas: Implementing an enhanced data model. Reconciling data efficiently. Accommodating multiple cost-modeling techniques. Improving transparency of cost allocations. Securing department manager participation. Providing essential education and training to staff members and stakeholders.

  15. Library Labor Cost Accounting System.

    Science.gov (United States)

    Du Bois, Dan

    The Library Labor Cost Accounting System will provide visibility on current costs of manually processing library materials, at each campus as well as system-wide. The scope of the study includes the following: (1) 100 individual activities, grouped into 14 functional areas, e.g., Ordering, Receiving; and into 3 major operations: Acquisitions,…

  16. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

    ... accounting purposes, the contractor measures $96,225 as the present value (PV) of the $100,000 contribution...,225 as the present value of the July 1, 2017, contribution of $100,000. * * * * * 0 6. In 9904.413.63... Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment...

  17. Hospital cost accounting and the new imperative.

    Science.gov (United States)

    Sabin, P

    1987-05-01

    Government regulatory structures, prospective payment mechanisms, a more competitive environment, and attempts to link cost accounting principles to planning, budgeting, and fiscal control all have served as catalysts for hospitals to increase their reliance and emphasis on cost accounting. Current hospital accounting systems are relatively inexpensive to develop and maintain, and they fulfill the financial reporting requirements mandated by Medicare and other third-party payers. These systems, however, do not provide information on what specific service units cost, and managers must have this information to make optimal trade-offs between quality, availability, and cost of medical services. Most health care organizations have a predetermined charge for each type of service, but the charge may not accurately portray the cost of providing the service. Knowing true costs will enable managers to select the most cost-effective method of treating a patient; know the financial implications of adding tests or procedures; relate costs to established norms of care; establish ranges of acceptable costs in various diagnostic groups; negotiate more successfully with rate review organizations and health maintenance organizations; and vigorously market and advertise the services that most contribute to the organization's overall financial health. The goal of microcosting is to determine the full cost of providing specific service units. The microcosting process comprises three components: data collection, cost modeling, and cost analysis. Microcosting is used to determine full costs for 20 percent of the hospital's procedures that are responsible for generating 80 percent of the hospital's gross revenue. Full costs are established by adding labor costs, materials costs, equipment depreciation costs, departmental overhead costs, and corporate overhead costs.(ABSTRACT TRUNCATED AT 250 WORDS)

  18. Accounting for the drug life cycle and future drug prices in cost-effectiveness analysis.

    Science.gov (United States)

    Hoyle, Martin

    2011-01-01

    Economic evaluations of health technologies typically assume constant real drug prices and model only the cohort of patients currently eligible for treatment. It has recently been suggested that, in the UK, we should assume that real drug prices decrease at 4% per annum and, in New Zealand, that real drug prices decrease at 2% per annum and at patent expiry the drug price falls. It has also recently been suggested that we should model multiple future incident cohorts. In this article, the cost effectiveness of drugs is modelled based on these ideas. Algebraic expressions are developed to capture all costs and benefits over the entire life cycle of a new drug. The lifetime of a new drug in the UK, a key model parameter, is estimated as 33 years, based on the historical lifetime of drugs in England over the last 27 years. Under the proposed methodology, cost effectiveness is calculated for seven new drugs recently appraised in the UK. Cost effectiveness as assessed in the future is also estimated. Whilst the article is framed in mathematics, the findings and recommendations are also explained in non-mathematical language. The 'life-cycle correction factor' is introduced, which is used to convert estimates of cost effectiveness as traditionally calculated into estimates under the proposed methodology. Under the proposed methodology, all seven drugs appear far more cost effective in the UK than published. For example, the incremental cost-effectiveness ratio decreases by 46%, from £61, 900 to £33, 500 per QALY, for cinacalcet versus best supportive care for end-stage renal disease, and by 45%, from £31,100 to £17,000 per QALY, for imatinib versus interferon-α for chronic myeloid leukaemia. Assuming real drug prices decrease over time, the chance that a drug is publicly funded increases over time, and is greater when modelling multiple cohorts than with a single cohort. Using the methodology (compared with traditional methodology) all drugs in the UK and New

  19. Investigating the effect of tax costs on accounting conservatism: Evidence from Tehran Stock Exchange

    Directory of Open Access Journals (Sweden)

    Mohammad Reza Asgari

    2014-01-01

    Full Text Available The purpose of this paper is to study the effect of the tax expenses on accounting conservatism on firms listed on Tehran Stock Exchange. In this study to measure the conservatism accruals is used to test the research hypotheses based on the information gathered from 61 firms listed on Tehran Stock Exchange over the period 2004-2009. Findings indicate that the relationship between conservatism accounting and corporate tax burden was positive and significant. In addition, firms with high book-tax conformity had higher motivation to use the conservative accounting to reduce their tax payments.

  20. The Effect And Implementation Of Just in time System From A Cost And Management Accounting Perspective

    OpenAIRE

    DALCI, Dr. İlhan; TANIŞ, Associate Prof. Dr. Veyis Naci

    2013-01-01

    In today’s highly competitive work environment companies have to find ways to be able to compete effectively with their competitors They have to find ways to reduce cost improve quality and increase customer satisfaction Just In Time production system is among the tools that companies can use to become competitive The implementation of Just In Time manufacturing system will provide companies with competitive advantage; however the system requires companies to change radically Cost acco...

  1. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2011-08-10

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and Subcontracts Executed and Performed... Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board...

  2. Economizer system cost effectiveness: Accounting for the influence of ventilation rate on sick leave

    Energy Technology Data Exchange (ETDEWEB)

    Fisk, William J.; Seppanen, Olli; Faulkner, David; Huang, Joe

    2003-06-01

    This study estimated the health, energy, and economic benefits of an economizer ventilation control system that increases outside air supply during mild weather to save energy. A model of the influence of ventilation rate on airborne transmission of respiratory illnesses was used to extend the limited data relating ventilation rate with illness and sick leave. An energy simulation model calculated ventilation rates and energy use versus time for an office building in Washington, DC with fixed minimum outdoor air supply rates, with and without an economizer. Sick leave rates were estimated with the disease transmission model. In the modeled 72-person office building, our analyses indicate that the economizer reduces energy costs by approximately $2000 and, in addition, reduces sick leave. The financial benefit of the decrease in sick leave is estimated to be between $6,000 and $16,000. This modelling suggests that economizers are much more cost effective than currently recognized.

  3. Cost impact assessment of cost accounting practice changes

    OpenAIRE

    Anderson, James S.

    1980-01-01

    Approved for public release; distribution unlimited This thesis represents the results of research on cost impact assessment of cost accounting practice changes to Cost Account Standards- covered contracts. The objectives of the research were to explore the current environment in which cost impact is measured and to develop a structured approach to aid the decision-maker in the assessment. The requirements of the Cost Accounting Standards and Administration of Cost Accoun...

  4. 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.

  5. Why revisit your cost-accounting strategy.

    Science.gov (United States)

    Arredondo, Ricky

    2014-07-01

    Healthcare entities seeking to develop effective cost-accounting systems should take six steps to avoid potential pitfalls: Secure broad executive-level support for the effort. Ensure systems are in place to analyze the disparate data. Define measurable objectives to ensure that implementation achieves desired results. Give due consideration to implementation planning. Train support staff sufficiently to avoid underutilization. Develop a sufficiently broad base of staff support for the system.

  6. Cost Accounting Methods and Calculation Agricultural Products` Cost

    Directory of Open Access Journals (Sweden)

    Saule B. Spatayeva

    2015-04-01

    Full Text Available In the condition of the current market the effective manage of expenses and calculation accountancy of cost production in agriculture must be aimed to control for resources usage at any level of technology process and getting the accountancy database needed for gaining the management targets.The improving the technologies and set up aspects of business entity activity, taken place for the last decades, which caused a significant influence on condition and structure expenses but could not provide the increase of economic effectiveness in agriculture.

  7. Principles and methods of managerial cost-accounting systems.

    Science.gov (United States)

    Suver, J D; Cooper, J C

    1988-01-01

    An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.

  8. Finance salaries. Account the cost.

    Science.gov (United States)

    Robling, Andy

    2003-02-06

    Post-qualification salaries have increased by 4-7 per cent, a slowdown on last year's figures when increases were often more than 10 per cent. The highest increases this year tended to be in medium-sized trusts where newly qualified accountants' salaries rose 8.2 per cent. Directors of finance in large trusts earn about 20 per cent more than in medium trusts and about 40 per cent more than in small ones. Newly qualified accountants in large trusts earn 5 per cent more than in medium-sized trusts and 13 per cent more than in small ones. The survey is based on an analysis of salaries from Hays' jobs database, and salaries of registered candidates.

  9. Human Resource Accounting: Operationalization and Effects of Human Resource Replacement Cost System in Naval Operations.

    Science.gov (United States)

    1985-12-20

    the project, and also in providing Insights about naval .’. . --°. . . . . iv operations which are relevant to the personnel implications of the study...returned to the main menu. 5. Examples of the output from this operation are given on the next page. [- IV IvC ’.. ClQ DEVELOPMENT COSTS RELATED TO: GS-T...of time that each of * the principal actors spends on each activity. separati on Costo lor Volvm sty swelvw s7 Salary Averag ~ t use bteivieSSS~ to

  10. Cost Accounting and Analysis for University Libraries.

    Science.gov (United States)

    Leimkuhler, Ferdinand F.; Cooper, Michael D.

    The approach to library planning studied in this report is the use of accounting models to measure library costs and implement program budgets. A cost-flow model for a university library is developed and listed with historical data from the Berkeley General Library. Various comparisons of an exploratory nature are made of the unit costs for…

  11. A statistical human resources costing and accounting model for analysing the economic effects of an intervention at a workplace.

    Science.gov (United States)

    Landstad, Bodil J; Gelin, Gunnar; Malmquist, Claes; Vinberg, Stig

    2002-09-15

    The study had two primary aims. The first aim was to combine a human resources costing and accounting approach (HRCA) with a quantitative statistical approach in order to get an integrated model. The second aim was to apply this integrated model in a quasi-experimental study in order to investigate whether preventive intervention affected sickness absence costs at the company level. The intervention studied contained occupational organizational measures, competence development, physical and psychosocial working environmental measures and individual and rehabilitation measures on both an individual and a group basis. The study is a quasi-experimental design with a non-randomized control group. Both groups involved cleaning jobs at predominantly female workplaces. The study plan involved carrying out before and after studies on both groups. The study included only those who were at the same workplace during the whole of the study period. In the HRCA model used here, the cost of sickness absence is the net difference between the costs, in the form of the value of the loss of production and the administrative cost, and the benefits in the form of lower labour costs. According to the HRCA model, the intervention used counteracted a rise in sickness absence costs at the company level, giving an average net effect of 266.5 Euros per person (full-time working) during an 8-month period. Using an analogue statistical analysis on the whole of the material, the contribution of the intervention counteracted a rise in sickness absence costs at the company level giving an average net effect of 283.2 Euros. Using a statistical method it was possible to study the regression coefficients in sub-groups and calculate the p-values for these coefficients; in the younger group the intervention gave a calculated net contribution of 605.6 Euros with a p-value of 0.073, while the intervention net contribution in the older group had a very high p-value. Using the statistical model it was

  12. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  13. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Science.gov (United States)

    2011-10-05

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price Contracts and Subcontracts Awarded... of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The...

  14. Accounting for Health and Safety costs

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.

    A part of the emerging sustainability management accounting is corporate health and safety performance. One performance dimension is the costs of occupational accidents in companies. The underlying logic for calculating these costs is that if occupational accidents are prevented then these costs...... could be avoided. This chapter presents and discusses selected methods for calculating the costs of occupational accidents. The focus is on presenting the characteristics of each method and disclosing the benefits and drawbacks of each method...

  15. Accounting costs of transactions in real estate

    DEFF Research Database (Denmark)

    Stubkjær, Erik

    2005-01-01

    The costs of transactions in real estate is of importance for households, for investors, for statistical services, for governmental and international bodies concerned with the efficient delivery of basic state functions, as well as for research. The paper takes a multi-disciplinary approach...... in relating theoretical conceptualizations of transaction costs to national accounting and further to the identification and quantification of actions on units of real estate. The notion of satellite accounting of the System of National Accounts is applied to the segment of society concerned with changes...... in real estate. The paper ends up with an estimate of the cost of a major real property transaction in Denmark....

  16. The business of radiology: cost accounting.

    Science.gov (United States)

    Camponovo, Ernest J

    2004-08-01

    Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.

  17. ACCOUNTING PARADIGMS WHICH FAVOR HISTORICAL COST

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2014-05-01

    Full Text Available Henning Kirkegaard shows that the evolution of accounting is to shift from one paradigm to another . Business continuity perspective should guide the company into the future , without confine it exclusively in the past. Accounting in its classical form , however, can not be dissociated from the historical cost evaluation .

  18. Price-Transparency and Cost Accounting

    Directory of Open Access Journals (Sweden)

    Peter Hilsenrath PhD

    2015-04-01

    Full Text Available Health care reform is directed toward improving access and quality while containing costs. An essential part of this is improvement of pricing models to more accurately reflect the costs of providing care. Transparent prices that reflect costs are necessary to signal information to consumers and producers. This information is central in a consumer-driven marketplace. The rapid increase in high deductible insurance and other forms of cost sharing incentivizes the search for price information. The organizational ability to measure costs across a cycle of care is an integral component of creating value, and will play a greater role as reimbursements transition to episode-based care, value-based purchasing, and accountable care organization models. This article discusses use of activity-based costing (ABC to better measure the cost of health care. It describes examples of ABC in health care organizations and discusses impediments to adoption in the United States including cultural and institutional barriers.

  19. Learning Efficacy and Cost-Effectiveness of Print versus e-Book Instructional Material in an Introductory Financial Accounting Course

    Science.gov (United States)

    Annand, David

    2008-01-01

    This article describes the concurrent development of paper-based and e-book versions of a textbook and related instructional material used in an introductory-level financial accounting course. Break-even analysis is used to compare costs of the two media. A study conducted with 109 students is also used to evaluate the two media with respect to…

  20. Learning Efficacy and Cost-Effectiveness of Print versus e-Book Instructional Material in an Introductory Financial Accounting Course

    Science.gov (United States)

    Annand, David

    2008-01-01

    This article describes the concurrent development of paper-based and e-book versions of a textbook and related instructional material used in an introductory-level financial accounting course. Break-even analysis is used to compare costs of the two media. A study conducted with 109 students is also used to evaluate the two media with respect to…

  1. Accounting for the cost of occupational accidents

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.

    2004-01-01

    consequences for the company. This, however, presents some challenges due to the current set up of many management accounting systems. The paper explores these issues in the context of the Systematic Accident Cost Analysis (SACA) project, which was carried out during 2001 by The Aarhus School of Business...... and PricewaterhouseCoopers Denmark with financial support from The Danish National Working Environment Authority. It focused on developing and testing a method for the evaluation of the occupational costs and how this might be linked to management accounting and control systems....

  2. Accounting for the cost of occupational accidents

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.

    2004-01-01

    consequences for the company. This, however, presents some challenges due to the current set up of many management accounting systems. The paper explores these issues in the context of the Systematic Accident Cost Analysis (SACA) project, which was carried out during 2001 by The Aarhus School of Business...... and PricewaterhouseCoopers Denmark with financial support from The Danish National Working Environment Authority. It focused on developing and testing a method for the evaluation of the occupational costs and how this might be linked to management accounting and control systems....

  3. Cost effectiveness of amoxicillin for lower respiratory tract infections in primary care : An economic evaluation accounting for the cost of antimicrobial resistance

    NARCIS (Netherlands)

    Oppong, Raymond; Smith, Richard D.; Little, Paul; Verheij, Theo; Butler, Christopher C.; Goossens, Herman; Coenen, Samuel; Moore, Michael; Coast, Joanna

    2016-01-01

    Background Lower respiratory tract infections (LRTIs) are a major disease burden and are often treated with antibiotics. Typically, studies evaluating the use of antibiotics focus on immediate costs of care, and do not account for the wider implications of antimicrobial resistance. Aim This study so

  4. 48 CFR 9904.405 - Accounting for unallowable costs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for unallowable costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405 Accounting for unallowable costs....

  5. 48 CFR 30.101 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting...

  6. 48 CFR 9904.416 - Accounting for insurance costs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for insurance costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416 Accounting for insurance costs....

  7. Accountable Care Organizations and Transaction Cost Economics.

    Science.gov (United States)

    Mick, Stephen S Farnsworth; Shay, Patrick D

    2016-12-01

    Using a Transaction Cost Economics (TCE) approach, this paper explores which organizational forms Accountable Care Organizations (ACOs) may take. A critical question about form is the amount of vertical integration that an ACO may have, a topic central to TCE. We posit that contextual factors outside and inside an ACO will produce variable transaction costs (the non-production costs of care) such that the decision to integrate vertically will derive from a comparison of these external versus internal costs, assuming reasonably rational management abilities. External costs include those arising from environmental uncertainty and complexity, small numbers bargaining, asset specificity, frequency of exchanges, and information "impactedness." Internal costs include those arising from human resource activities including hiring and staffing, training, evaluating (i.e., disciplining, appraising, or promoting), and otherwise administering programs. At the extreme, these different costs may produce either total vertical integration or little to no vertical integration with most ACOs falling in between. This essay demonstrates how TCE can be applied to the ACO organization form issue, explains TCE, considers ACO activity from the TCE perspective, and reflects on research directions that may inform TCE and facilitate ACO development.

  8. Use of a cost accounting system to evaluate costs of a VA special program.

    Science.gov (United States)

    Menke, T J; Wray, N P

    1999-04-01

    The Department of Veterans Affairs (VA) established six mobile clinics to provide care for rural veterans. Each was operated by a parent VA Medical Center (VAMC). To describe the use of a cost-accounting system which does not provide costs at the service or patient level to determine the costs of the mobile clinics. Costs per visit were compared among the mobile clinics with the parent VAMCs and with simulated fixed-location clinics. Cost data came from VA's Centralized Accounting for Local Management (CALM) data. Utilization data came from VA's outpatient file. Information was obtained from the VAMCs' fiscal services to reallocate costs among the CALM subaccounts to generate cost data that was comparable among the mobile clinics. Costs per visit for the mobile clinics were twice as high as those of the parent VAMCs. Costs per visit would be lower at fixed-location clinics unless the volume were substantially less than that provided by the mobile clinics. Differences between cost allocations for accounting purposes and research are likely to necessitate adjusting cost accounting data for research purposes. Fortunately, information from the accountants or primary data can lead to a cost database which is appropriate for research evaluations. In the mobile clinics study, the analysis of cost accounting data led to the conclusion that mobile clinics were not a cost-effective way in which to provide care to rural veterans.

  9. Accounting for the costs of quality.

    Science.gov (United States)

    Suver, J D; Neumann, B R; Boles, K E

    1992-09-01

    Total quality management (TQM) represents a paradigm shift in the organizational values that shape every aspect of a healthcare provider's activities. The TQM approach to quality management subscribes to the theory that it is not the work of employees of an organization that leads to poor quality; rather, it is the poor design of systems and procedures. In a book recently published by HFMA, Management Accounting for Healthcare Organizations, third edition, authors Suver, Neumann and Boles point out that the changes in behavioral focus and organizational climate brought about by TQM will have a major impact on management accounting function in healthcare organizations. TQM will require new methods of accounting that will enable the effects of declining quality to be recognized and evaluated. It also will require new types of management accounting reports that will identify opportunities for quality improvement and will monitor the effectiveness of quality management endeavors. The following article has been adapted from the book cited above.

  10. THE ROLE OF ETHICS FOR COST ACCOUNTING PROFESSSIONALS

    OpenAIRE

    Petru Stefea; Nita Cornel Gabriel

    2014-01-01

    The purpose of this paper is to improve the understood importance of ethics for cost accounting professionals as a tool for successful cost accounting system. Also, present study is outpointing the implications of ethical conduct over the cost accounting system and, also, a review of ethical standards and principles for cost accounting professionals. The value contribution of this paper comes from a critical review of the ethics of cost accounting professionals presented by the most important...

  11. THE ROLE OF ETHICS FOR COST ACCOUNTING PROFESSSIONALS

    OpenAIRE

    Petru Stefea; Nita Cornel Gabriel

    2014-01-01

    The purpose of this paper is to improve the understood importance of ethics for cost accounting professionals as a tool for successful cost accounting system. Also, present study is outpointing the implications of ethical conduct over the cost accounting system and, also, a review of ethical standards and principles for cost accounting professionals. The value contribution of this paper comes from a critical review of the ethics of cost accounting professionals presented by the most important...

  12. 48 CFR 9903.101 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41...

  13. 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.

  14. 48 CFR 9903.302-1 - Cost accounting practice.

    Science.gov (United States)

    2010-10-01

    ... either historical cost, market value, or present value; (2) The use of standard cost or actual cost; or..., or measurement of cost. (a) Measurement of cost, as used in this part, encompasses accounting methods and techniques used in defining the components of cost, determining the basis for cost...

  15. Management features of the innovative development of the enterprise taking into account cost-effective use of resources

    Directory of Open Access Journals (Sweden)

    Babanova Yu.V.

    2017-01-01

    Full Text Available Modern business is developing in the conditions of innovation-driven economy in which science and technology are the basis of competitive ability and a productive force. Most of the managerial decisions are taken in the context of limited resources and high uncertainty, because they depend on many factors, the dynamics of which is not always possible to estimate with reasonable accuracy. In this article special method is presented, which allows you to formalize the process of management decision, in terms of innovative product development. This method includes matrix analysis and vector calculus. The purpose of this method and model is to develop a set of alternative options for the product development and the selection of the most cost effective projects based on the integration of consumer requirements, innovative product specifications and the manufacturing capability of the organization (initial conditions for the project realization.

  16. 48 CFR 12.214 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards. 12.214 Section 12.214 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts...

  17. 48 CFR 52.230-2 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards....230-2 Cost Accounting Standards. As prescribed in 30.201-4(a), insert the following clause: Cost Accounting Standards (OCT 2010) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the...

  18. Computer-generated fiscal reports for food cost accounting.

    Science.gov (United States)

    Fromm, B; Moore, A N; Hoover, L W

    1980-08-01

    To optimize resource utilization for the provision of health-care services, well designed food cost accounting systems should facilitate effective decision-making. Fiscal reports reflecting the financial status of an organization at a given time must be current and representative so that managers have adequate data for planning and controlling. The computer-assisted food cost accounting discussed in this article can be integrated with other sub-systems and operations management techniques to provide the information needed to make decisions regarding revenues and expenses. Management information systems must be routinely evaluated and updated to meet the current needs of administrators. Further improvements in the food cost accounting system will be desirable whenever substantial changes occur within the foodservice operation at the University of Missouri-Columbia Medical Center or when advancements in computer technology provide more efficient methods for manipulating data and generating reports. Development of new systems and better applications of present systems could contribute significantly to the efficiency of operations in both health care and commercial foodservices. The computer-assisted food cost accounting system reported here might serve s a prototype for other management cost information systems.

  19. 浅析成本会计在企业中的作用%Analysis on the Effect of Cost Accounting in Enterprises

    Institute of Scientific and Technical Information of China (English)

    解宝荣

    2011-01-01

    成本会计作为一种管理经济的活动,在生产经营过程中发挥着重要的作用.由于现代成本会计与管理紧密结合,因此,它实际上包括了成本管理的各个环节.现代成本会计的主要职能有:成本预测、成本决策、成本计划、成本控制、成本核算、成本分析和成本考核.可以说成本会计的作用体现在我国各个行业中.%As an activity of economic management, cost accounting plays an important role in production process. Due to the close integration of modem cost accounting and management causing, it actually includes all the links of cost management. The main functions of modem cost accounting include cost forecast, cost decision, cost plan, cost control, cost accounting, cost analysis and cost assessment. It can say that cost accounting's function reflects in each profession in our country.

  20. 48 CFR 31.201-6 - Accounting for unallowable costs.

    Science.gov (United States)

    2010-10-01

    ... accounting for and presentation of unallowable costs must be those described in 48 CFR 9904.405, Accounting... process. (iii) The statistical sampling permits audit verification. (3) For any indirect cost in the... unallowable costs. (e)(1) In determining the materiality of a directly associated cost, consideration...

  1. Cost accounting for blood bank laboratories.

    Science.gov (United States)

    Tessel, J A

    1989-01-01

    To meet the challenges of present-day blood banking, laboratory managers and supervisors must acquire and use skills in financial management. One such skill is cost analysis. Cost analyses vary from simple to complex and are used to determine the basic elements contributing to a test cost. Cost analysis can be used to identify costs, justify updating laboratory test prices, monitor general supply and reagent costs, help in the decision to lease or buy an instrument, modify existing test procedures to cut costs, determine staffing needs, and assure accurate reimbursement for laboratory services.

  2. Improving hospital cost accounting with activity-based costing.

    Science.gov (United States)

    Chan, Y C

    1993-01-01

    In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

  3. An update of cost-effectiveness of rotavirus vaccination in indonesia: Takinga birth-dose vaccination strategy into account

    NARCIS (Netherlands)

    Suwantika, A.A.; Setiawan, D.; Atthobari, J.; Postma, M.J.

    2014-01-01

    Objectives: Rotavirus infection was reported as the major cause of severe diarrhea in children under 5-years-old in Indonesia. A low cost rotavirus vaccine to protect infants from birth has been developed for developing countries, such as Indonesia. This study aims to update our initial analysis on

  4. 14 CFR 1274.919 - Cost principles and accounting standards.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... by institutions of higher education is determined in accordance with the provisions of OMB Circular A...

  5. Possibilities of implementing modern philosophy of cost accounting: The case study of costs in tourism

    Directory of Open Access Journals (Sweden)

    Milenković Zoran

    2015-01-01

    Full Text Available Efficient cost management is one of the key tasks in modern management, primarily because of causal connection of costs, profitability and competitive advantage on the market. As a market-based concept, Target Costing represents modern accounting philosophy of cost accounting and profit planning. In modern business, efficient cost planning and management is provided by accounting information system as an integrated accounting and information solution which supplies enterprises with accounting data processing necessary for making business decisions related to the efficient management in accordance with the declared mission and goals of an enterprise. Basic information support in the process of planning and cost management is carried out by the cost accounting module which is a very important part of the accounting information system in every enterprise. The cost monitoring is provided according to the type, place and bearer within the cost accounting module as a segment of an integral accounting information system.

  6. 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

  7. THE LOGIC OF THE FORMATION OF ACCOUNTING POLICY FOR ACCOUNTING AND COST ANALYSIS

    Directory of Open Access Journals (Sweden)

    O. Fedotenkova

    2012-01-01

    Full Text Available The article devoted to the consideration of the factors influencing the formation of accounting policy organizations elevator complex. The model of formation of a registration policy for cost management in the given organizations is offered. In addition, considered congruent communicative interaction of financial and management accounting cost accounting.

  8. 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

  9. Savings account for health care costs

    Science.gov (United States)

    ... employer or yourself if you change jobs Flexible Spending Arrangements (FSA) An FSA is a pre-tax savings account offered by an employer for any type of health plan. You can use the money to be reimbursed for medical expenses. Self-employed individuals cannot get an FSA. With an FSA, you ...

  10. Cost Accounting in the Automated Manufacturing Environment

    Science.gov (United States)

    1988-06-01

    activities necessary to support production. Studies by Cooper and Kaplan (1987), and Miller and Vollman 74 (1985), suggest that many overhead costs vary with...Management, Winter 1988. Miller, J.G., and T.E. Vollman , "The Hidden Factory," Harvard Business Review, September-October 1985. Miller, S., "Industrial

  11. Balancing cost and precision in hospital accountability sampling.

    Science.gov (United States)

    Perla, Rocco J; Allen, Bradford D

    2011-01-01

    The purpose of this article is to examine the relationship between sample size and cost using a benefit to cost ratio in the context of hospital accountability measures. We argue that the decision to use larger samples should include an assessment of the marginal benefit in terms of the cost to obtain the samples. Our main conclusion is that without recognizing and balancing the cost of different sampling schemes and developing reasonable cost limits we lose an opportunity at efficiency.

  12. Environmental Cost Accounting Information and Strategic Business Decision in Nigeria

    Directory of Open Access Journals (Sweden)

    Ebipanipre Gabriel Mieseigha

    2014-08-01

    Full Text Available This study aimed at examining environmental cost accounting information and strategic business decision in Nigeria. The general assumption that conventional cost accounting does not have the ability to provide absolute information for evaluating the environmental behaviour of an organization and its economic consequences has motivated this study. Towards achieving this, secondary data was employed and a linear model was specified. Findings indicated that environmental cost accounting information as it relates to strategic business decision is valuerelevant. It was on this note that we recommended firms to constantly reposition their accounting system in order to provide information on environmental costs so that the true costs in an organization can be ascertained and properly allocated. Also, due attention should be paid to waste management costs, employee health costs, investment financing costs, compliance and environmental costs and all environmental related costs by manufacturing concerns since they influence strategic decision. Our study is one of those that have explored the issue of environmental cost accounting relevance in strategic business decision in the Nigerian context.

  13. 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.

  14. Does Accumulated Knowledge Impact Academic Performance in Cost Accounting?

    Science.gov (United States)

    Alanzi, Khalid A.; Alfraih, Mishari M.

    2017-01-01

    Purpose: This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares…

  15. Methodological aspects of accounting production cost of public sector entities

    Directory of Open Access Journals (Sweden)

    Людмила Геннадіївна Ловінська

    2015-09-01

    Full Text Available The necessity of obtaining objective information about the activities of the public sector in various areas of the production is defined. It is proved an expediency of development the Project of «Guidelines for the structure of production costs» on the basis of the approved in the public sector NP(SAPS 135 "Costs". The need for accounting costs by type of activity (operational, financial and investment is marked. The composition of production costs is defined

  16. 48 CFR 9905.506 - Cost accounting period-Educational institutions.

    Science.gov (United States)

    2010-10-01

    ...-Educational institutions. 9905.506 Section 9905.506 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.506 Cost accounting period—Educational institutions....

  17. 77 FR 69422 - Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts...

    Science.gov (United States)

    2012-11-19

    ... contract based on catalog pricing) to read `` ontracts or subcontracts for the acquisition of commercial... based on actual incurred costs for labor and materials. As explained in the preamble to the 1997 final... will avoid the allocation of costs to cost objectives based on actual contractor incurred costs.'' The...

  18. Energy Cost Accounting: Conventional and Flow-oriented Approaches

    Directory of Open Access Journals (Sweden)

    Bierer Annett

    2012-06-01

    Full Text Available In more and more companies, energy efficiency and energy cost come to the fore. The scope ranges from energy consumption and energy delivery cost to energy losses and the infrastruc-ture facilitating the use of energy. Their increasing importance asks for more trans¬parency of the cost of energy consumption, losses, and conservation potentials. However, despite of the identified relevance, no mature concepts exist to record energy-related cost in a way that con-sumption and losses become transparent. Consequently, based on the charac¬teris¬tics of the production factor energy, the paper presents options for a sophisticated energy cost accu¬mu¬la-tion and assignment in conventional cost accounting and flow cost accounting methodology.

  19. 75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

    Science.gov (United States)

    2010-05-10

    ... future. Financial statement accounting, on the other hand, is intended to report the change in an entity... accommodate evolving changes in financial accounting theory and reporting as well as Congressional changes to...-standing provisions and clearly identifies the special accounting required for harmonization....

  20. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition... accounting standard for composition and measurement of pension cost....

  1. 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.

  2. SCATS: SRB Cost Accounting and Tracking System handbook

    Science.gov (United States)

    Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.

    1978-01-01

    The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.

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

    Science.gov (United States)

    Seninger, Stephen; Smith, Dean G

    2004-01-01

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

  4. A MANAGERIAL AND COST ACCOUNTING APPROACH OF CUSTOMER PROFITABILITY ANALYSIS

    Directory of Open Access Journals (Sweden)

    CARDOS Ildiko Reka

    2010-07-01

    Full Text Available In the last years many organizations realized that market orientation is essential to their success. Satisfying the needs of customers, offering them products and services which meet their desires and demands, customer loyalty can increase profitability for long term. After analyzing the existing journal literature in this field we would like to emphasize that managerial accounting, cost calculation methods and techniques, the analysis of costs provides relevant information when analyzing the customer’s profitability. We pay special attention on cost systems. An activity based costing approach takes customer profitability to new levels of accuracy and usefulness, provides the basis for creating, communicating and delivering value to the customers.

  5. 48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

    Science.gov (United States)

    2010-10-01

    ... costs-Educational institutions. 9905.505 Section 9905.505 Federal Acquisition Regulations System COST... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505 Accounting for unallowable costs—Educational institutions....

  6. MANAGERIAL AND COST ACCOUNTING PRACTICES - A ROMANIAN OVERVIEW

    Directory of Open Access Journals (Sweden)

    CARDOS ILDIKO REKA

    2011-12-01

    for management in the decision making process but these information are produced using traditional managerial accounting practices, tools and techniques are preferred by Romanian organizations in the detriment of modern practices like activity based-costing or target costing. Implications - The results of our study represents a reference point for both researchers and practitioners who are willing to carry on future research in the field of managerial accounting. Originality/Value - This paper tries to fill a gap in the literature related to the Romanian managerial accounting systems and practices. Moreover, it present an overview of managerial accounting practices within Romanian companies giving the possibility to formulate suggestions and proposals for its future development and evolution.

  7. Environmental Cost Accounting – Assessing the Environmental Responsibility Effort

    Directory of Open Access Journals (Sweden)

    Florian Marcel Nuțǎ

    2012-05-01

    Full Text Available The paper’s aim is to evaluate different approaches of environmental cost accounting used aroundthe world. One of the main issues of modern enterprise is to affirm its responsible behavior and to connect itwith a positive economic benefit for the shareholders. Practically the management systems must find a way toaddress all the stakeholders’ interests and needs.

  8. 77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

    Science.gov (United States)

    2012-11-19

    ... Regulation; Information Collection; Cost Accounting Standards Administration AGENCY: Department of Defense... approved information collection requirement concerning cost accounting standards administration. Public... comments identified by Information Collection 9000- 0129, Cost Accounting Standards Administration by...

  9. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Science.gov (United States)

    2010-10-01

    ... disclosed or established cost accounting practices. 30.604 Section 30.604 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting...

  10. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Science.gov (United States)

    2010-10-01

    ... established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.603 Changes to disclosed or established cost accounting practices....

  11. Cost accounting of radiological examinations. Cost analysis of radiological examinations of intermediate referral hospitals and general practice.

    Science.gov (United States)

    Lääperi, A L

    1996-01-01

    The purpose of this study was to analyse the cost structure of radiological procedures in the intermediary referral hospitals and general practice and to develop a cost accounting system for radiological examinations that takes into consideration all relevant cost factors and is suitable for management of radiology departments and regional planning of radiological resources. The material comprised 174,560 basic radiological examinations performed in 1991 at 5 intermediate referral hospitals and 13 public health centres in the Pirkanmaa Hospital District in Finland. All radiological departments in the hospitals were managed by a specialist in radiology. The radiology departments at the public health care centres operated on a self-referral basis by general practitioners. The data were extracted from examination lists, inventories and balance sheets; parts of the data were estimated or calculated. The radiological examinations were compiled according to the type of examination and equipment used: conventional, contrast medium, ultrasound, mammography and roentgen examinations with mobile equipment. The majority of the examinations (87%) comprised conventional radiography. For cost analysis the cost items were grouped into 5 cost factors: personnel, equipment, material, real estate and administration costs. The depreciation time used was 10 years for roentgen equipment, 5 years for ultrasound equipment and 5 to 10 years for other capital goods. An annual interest rate of 10% was applied. Standard average values based on a sample at 2 hospitals were used for the examination-specific radiologist time, radiographer time and material costs. Four cost accounting versions with varying allocation of the major cost items were designed. Two-way analysis of variance of the effect of different allocation methods on the costs and cost structure of the examination groups was performed. On the basis of the cost analysis a cost accounting program containing both monetary and

  12. Accounting of allocation of production enterprises’ overhead costs

    Directory of Open Access Journals (Sweden)

    О.V. Ivaniuta

    2016-12-01

    Full Text Available Taking into account the complexity of engineering technological cycles, the use of traditional approaches to the allocation of overhead costs at the researching enterprises is inexpedient and inefficient. The authors find out that to solve this problem it is not enough to choose only one base of allocation because the formed prime cost with such an approach will not meet the reality. That is why it is suggested to use a multilevel allocation of overhead costs. The proposed approach involves the allocation of overhead costs at the following levels: fixed and variable, with shops of main and auxiliary production, calculation stations, some orders. Each level involves the selection of individual allocation bases that are grouped on economic, technological and integrated ones.

  13. Debate Regarding Measuring Accounting Value: Historical Cost against Fair Value

    Directory of Open Access Journals (Sweden)

    Victor Munteanu

    2015-12-01

    Full Text Available The transition from historical cost to fair value represents an option with major implications in accounting, because it is a complex process that requires tuning to today’s trends of national and global economy. We can state that with all the advantages of using historical cost it has its limitations and it is” getting old”. That doesn’t mean that will be abandoned but substituted when it is needed with another value. At present, the lack of historical value is inconceivable; many practitioners consider it to be the best method to evaluate assets.

  14. 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

  15. Financial costs of large carnivore translocations--accounting for conservation.

    Directory of Open Access Journals (Sweden)

    Florian J Weise

    Full Text Available Human-carnivore conflict continues to present a major conservation challenge around the world. Translocation of large carnivores is widely implemented but remains strongly debated, in part because of a lack of cost transparency. We report detailed translocation costs for three large carnivore species in Namibia and across different translocation scenarios. We consider the effect of various parameters and factors on costs and translocation success. Total translocation cost for 30 individuals in 22 events was $80,681 (US Dollars. Median translocation cost per individual was $2,393, and $2,669 per event. Median cost per cheetah was $2,760 (n = 23, and $2,108 per leopard (n = 6. One hyaena was translocated at a cost of $1,672. Tracking technology was the single biggest cost element (56%, followed by captive holding and feeding. Soft releases, prolonged captivity and orphaned individuals also increased case-specific costs. A substantial proportion (65.4% of the total translocation cost was successfully recovered from public interest groups. Less than half the translocations were confirmed successes (44.4%, 3 unknown with a strong species bias. Four leopards (66.7% were successfully translocated but only eight of the 20 cheetahs (40.0% with known outcome met these strict criteria. None of the five habituated cheetahs was translocated successfully, nor was the hyaena. We introduce the concept of Individual Conservation Cost (ICC and define it as the cost of one successfully translocated individual adjusted by costs of unsuccessful events of the same species. The median ICC for cheetah was $6,898 and $3,140 for leopard. Translocations are costly, but we demonstrate that they are not inherently more expensive than other strategies currently employed in non-lethal carnivore conflict management. We conclude that translocation should be one available option for conserving large carnivores, but needs to be critically evaluated on a case-by-case basis.

  16. Financial costs of large carnivore translocations--accounting for conservation.

    Science.gov (United States)

    Weise, Florian J; Stratford, Ken J; van Vuuren, Rudolf J

    2014-01-01

    Human-carnivore conflict continues to present a major conservation challenge around the world. Translocation of large carnivores is widely implemented but remains strongly debated, in part because of a lack of cost transparency. We report detailed translocation costs for three large carnivore species in Namibia and across different translocation scenarios. We consider the effect of various parameters and factors on costs and translocation success. Total translocation cost for 30 individuals in 22 events was $80,681 (US Dollars). Median translocation cost per individual was $2,393, and $2,669 per event. Median cost per cheetah was $2,760 (n = 23), and $2,108 per leopard (n = 6). One hyaena was translocated at a cost of $1,672. Tracking technology was the single biggest cost element (56%), followed by captive holding and feeding. Soft releases, prolonged captivity and orphaned individuals also increased case-specific costs. A substantial proportion (65.4%) of the total translocation cost was successfully recovered from public interest groups. Less than half the translocations were confirmed successes (44.4%, 3 unknown) with a strong species bias. Four leopards (66.7%) were successfully translocated but only eight of the 20 cheetahs (40.0%) with known outcome met these strict criteria. None of the five habituated cheetahs was translocated successfully, nor was the hyaena. We introduce the concept of Individual Conservation Cost (ICC) and define it as the cost of one successfully translocated individual adjusted by costs of unsuccessful events of the same species. The median ICC for cheetah was $6,898 and $3,140 for leopard. Translocations are costly, but we demonstrate that they are not inherently more expensive than other strategies currently employed in non-lethal carnivore conflict management. We conclude that translocation should be one available option for conserving large carnivores, but needs to be critically evaluated on a case-by-case basis.

  17. Historical Costs versus Fair Value Measurement in Financial Accounting

    OpenAIRE

    Dvořáková, Dana

    2009-01-01

    There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value measurement concept. But most of these standards use the fair value measurement method only at a balance sheet day. On initial recognition assets and liabilities are measured usually at costs. The IASB presented the discussion paper “Measurement Bases for ...

  18. Theoretical Structure of Cost Accounting%论成本会计的理论结构

    Institute of Scientific and Technical Information of China (English)

    姚正海

    2011-01-01

    成本会计是会计学相对独立的一个分支学科,其理论构成有成本会计的目标、假设、对象、原则等要素。这些要素是一个有机联系的整体。其中,成本会计目标属于成本会计理论结构的最高层次,也是成本会计理论的基石。成本会计的假设规定了成本会计运行的前提和制约条件;成本会计对象及要素的确认和计量,体现了成本会计目标的具体要求;成本会计原则作为成本会计工作的基本指导方针和实务处理的具体规范,是保证成本会计目标得以实现的强有力手段。%Cost accounting is an independent branch subject of accounting, involving target, hypothesis, object, and principle of cost accounting in theory. These factors are well-organlzed. The target of cost accounting is the top level of its theoretical structure and the foundation of cost accounting. Hypothesis of cost accounting stipulates the precondition and constraint of operation of cost accounting; confirmarian and measurement of its target and dement indicates the concrete requirement of its target; as a basic guideline of cost accounting and a concrete norm of accotmting practice, the principle of test accounting is an effective means to realize the target of cost accounting.

  19. The development and change study of cost accounting in the IT environment

    Institute of Scientific and Technical Information of China (English)

    Zilian Li; Qiumei Hu

    2015-01-01

    Relative to costs of computerized accounting, the cost accounting information further to get rid of the shackles of artificial accounting, reflecting a pure information management thinking, which contains a richer content, and traditional cost accounting theory a profound impact on the system. Clear understanding of the environment in the IT development process cost accounting will help us actively to promote cost accounting change, innovation and development.

  20. 75 FR 34283 - Federal Acquisition Regulation; FAR Case 2009-025, Disclosure and Consistency of Cost Accounting...

    Science.gov (United States)

    2010-06-16

    ... Accounting Practices for Contracts Awarded to Foreign Concerns AGENCIES: Department of Defense (DoD), General... Regulation (FAR) to align the FAR with the revised Cost Accounting Standards (CAS) Board clause, Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns. DATES: Effective Date: June 16,...

  1. 76 FR 60357 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    Science.gov (United States)

    2011-09-29

    ... derived from 41 U.S.C. 1501. Cost Accounting Standards are rules governing the measurement, assignment... and 48 CFR Ch. 1 Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting... Procurement Policy (OFPP) Policy Letters, and Cost Accounting Standards Board (CASB) Cost Accounting...

  2. A user-friendly approach to cost accounting in laboratory animal facilities.

    Science.gov (United States)

    Baker, David G

    2011-08-19

    Cost accounting is an essential management activity for laboratory animal facility management. In this report, the author describes basic principles of cost accounting and outlines steps for carrying out cost accounting in laboratory animal facilities. Methods of post hoc cost accounting analysis for maximizing the efficiency of facility operations are also described.

  3. The role of cost accounting in the university performance measurement in Portugal

    OpenAIRE

    Marques,Maria da Conceição da Costa

    2010-01-01

    Cost accounting is aimed at emphasising those elements of costs and profits of original importance to the management board of an organizational unit. Therefore, cost accounting was initially understood as mere collector of costs and profits, using the traditional system of costing everything, a budget with a limited base. Originally, it was designed to calculate real costs with the aim to determine the results. In public organizations, the aim of cost accounting, costs or management, c...

  4. Simulation Research of the TOC-Based Cost Accounting Impacting on Organizational Performance

    Institute of Scientific and Technical Information of China (English)

    MA Guo-feng; TU Mei-zeng; SHI Zhan-zhong

    2005-01-01

    After introducing a new management philosophy called Theory of Constraints (TOC), Dr Eli Goldratt applied it to the field of accounting, and formed a new set of measures for cost accounting. These measures are Throughput Contribution, Inventory and Operating Expenses. This paper applied the constraint-based cost accounting to three kinds of strategies decisions including contraction, cost and market, and uses the Gedunken experiment to do a contrastive research between the cost accounting based on TOC and the full-absorption cost accounting. The experiment proves that the cost accounting based on TOC outperforms the traditional cost accounting, and greatly improves organizational performance.

  5. Improving health care costing with resource consumption accounting.

    Science.gov (United States)

    Ozyapici, Hasan; Tanis, Veyis Naci

    2016-07-11

    Purpose - The purpose of this paper is to explore the differences between a traditional costing system (TCS) and resource consumption accounting (RCA) based on a case study carried out in a hospital. Design/methodology/approach - A descriptive case study was first carried out to identify the current costing system of the case hospital. An exploratory case study was then conducted to reveal how implementing RCA within the case hospital assigns costs differently to gallbladder surgeries than the current costing system (i.e. a TCS). Findings - The study showed that, in contrast to a TCS, RCA considers the unused capacity, which is the difference between the work that can be performed based on current resources and the work that is actually being performed. Therefore, it assigns lower total costs to open and laparoscopic gallbladder surgeries. The study also showed that by separating costs into fixed and variable RCA allows managers to benefit from a pricing strategy based on the difference between the service's selling price and variable costs incurred in providing that service. Research limitations/implications - The limitation of this study is that, because of time constraints, the implementation was performed in the general surgery department only. However, since RCA is an advanced system that has the same application procedures for any department inside in a hospital, managers need only time gaps to implement this system to all parts of the hospital. Practical implications - This study concluded that RCA is better than a TCS for use in health care settings that have high overhead costs because it accurately assigns overhead costs to services by considering unused capacities incurred by a hospital. Consequently, this study provides insight into both measuring and managing unused capacities within the health care sector. This study also concluded that RCA helps health care administrators increase their competitive advantage by allowing them to determine the lowest

  6. Accounting for Inventories as Service Producing Cost in Hospitals In According To Turkish Accounting Standard-2

    Directory of Open Access Journals (Sweden)

    Seyhan Çil Koçyiğit

    2011-03-01

    Full Text Available As known, service is an intangible concept. This prevents services to be stored and makes them impossible to be used in another time in the future. Thus, it is a matter of discussion to suppose the services (which occur in the hospitals as an intangible concept as inventory. There are some differences between Turkish uniform accounting system and Turkish accounting standards in stockpiling the service producing costs in hospitals. In this study, especially Turkish Accounting Standard-2 Inventories is considered regarding service inventories in order to emphasise the differences and guiding to apply this standard towards hospitals is aimed. Furthermore, a sample is issued in booking the service inventories in hospitals by using financials of Acıbadem Health Services CO. as the unique hospital written in İstanbul Stock Exchange. At the end of the study, more truthful results has been inspected by applying Turkish Accounting Standard-2 instead of current application by compliying with the matching principle as well.

  7. 48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for independent research and development costs and bid and proposal costs. 9904.420 Section 9904.420 Federal Acquisition... Accounting for independent research and development costs and bid and proposal costs....

  8. SEPERATION OF COST AND EXPENDITURES IN ORCHARDS AND THE ADVANTAGES OF COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Ali Deran

    2013-07-01

    Full Text Available Strategic importance of agriculture sector has been increased by the recent developments in economics as well as changes in climate and accordingly the capital flow to the sector has increased. Today, it is well known that owners of large capitals have been invested on orchards. In the world and Turkey, international companies run many orchards in different countries at the same time. Many of these companies’ shares operated in stock exchange markets. In this context of these developments, the importance of agriculture accounting for agriculture and especially cost agriculture for agriculture has been increased. Furthermore, this importance is expected to increase in accordance with the process of world markets and Turkey’s accession process to European Union. In this study, cost and expenditure which are the main concepts of agricultural cost accounting and their advantages will be discussed.

  9. THE DEPRECIATED REPLACEMENT COST - REPRESENTATION OF FAIR VALUE IN ACCOUNTING. TENDENCIES AND PERSPECTIVES IN THE ROMANIAN ACCOUNTING PRACTICE

    Directory of Open Access Journals (Sweden)

    Manea Marinela-Daniela

    2011-12-01

    Full Text Available The Romanian accounting system has gone through a radical reform in the last years, but the preoccupations for improving and developing Romanian accounting still continue. In order to preserve the general objective of rendering available to financial managers and analysts a common internationally agreed framework for drawing up and presenting financial statements, accounting professionals have the duty to contribute to the elaboration of accounting policies capable to transform accounting in an essential leadership instrument. Under these circumstances, there is the attempt to identify a dialogue form between accounting norms and policies, between the freedom to choose accounting procedures and the obligation to provide users with credible relevant information. The present work aims to make a thorough analysis of fair value adjustment - version of the depreciated replacement cost - which is specific to specialized corporal immobilized assets seldom commercialized on the market, by starting from the approaches and concepts existing in specialized literature, while afterwards it will carry out a comparative study between normative provisions and the concrete reality of Romanian accounting practice. Aware that fair value adjustment represents the profession of assessment experts, the presents work aims to present the potential models for quantifying fair value, which is an useful information basis for accounting professionals who have one more instrument at their disposal, for effectively and practically applying IRFS norms. Acknowledgement: This work was cofinanced from the European Social Fund through Sectorial Operational Programme Human Resources Development 2007-2013, project number POSDRU/1.5/S/59184 Performance and excellence in postdoctoral research in Romanian economics science domain.,institution:Alexandru Ioan Cuza - University of Iasi, period: 01.11.2010 - 30.04.2013, tutor: Ph.D. Professor Vasile Cocris

  10. Cost of Peace Accounting and National Security in Nigeria: Does it Really Matter?

    Directory of Open Access Journals (Sweden)

    Okoro Godsday Edesiri

    2016-12-01

    Full Text Available The cost of ensuring national security is very high, but measuring this cost has received little attention. One way of recording and ascertaining the financial resources expended on national security is via “Peace Accounting. Peace Accounting is an innovative idea that is taking a firm root in Nigeria and the world over. Peace accounting deals with ascertaining and reporting the financial resources accompanying domestic violence such as insecurity, political violence, insurgency, militancy, economic predicament, corruption and all other costs associated with national security. However, this paper gauged the costs of peace accounting and its implication for national security in Nigeria. In a bid to do this, secondary data were obtained from the Central Bank of Nigeria Statistical Bulletin and the International Monetary Fund Cross Country Macroeconomic Statistics from 1996-2015. Ordinary Least Square estimation technique was employed in analyzing the data and analysis performed via SPSS. The study found that expenditure on internal security, cost of peace keeping and gross fixed capital formation are dynamics of peace accounting. Furthermore, cost of peace keeping is statistically significant except that expenditure on internal security and gross fixed capital formation were statistically flawed. Expenditure on internal security has negative impact on GPI. On the basis of the above, we recommend among others that countries like Nigeria faced with security challenges should engage professionals/experts that can help develop peace accounting models aimed at measuring the cost of peace. Also, special attention should be paid to expenditure on internal security since it has negative effect on GPI.

  11. The use of the transition cost accounting system in health services research.

    Science.gov (United States)

    Azoulay, Arik; Doris, Nadine M; Filion, Kristian B; Caron, Joanna; Pilote, Louise; Eisenberg, Mark J

    2007-08-08

    The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.

  12. The use of the transition cost accounting system in health services research

    Directory of Open Access Journals (Sweden)

    Pilote Louise

    2007-08-01

    Full Text Available Abstract The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.

  13. Resource Consumption Accounting with Cost Dimension and an Application in a Glass Factory

    OpenAIRE

    Ercument Okutmus

    2015-01-01

    Resource Consumption Accounting (RCA), which combines the systems of activity based costing and German cost accounting was developed as a result of the fact that traditional accounting systems remain insufficient especially in the dimension of managerial accounting and the managers cannot provide the necessary information for the period of making decisions. RCA was defined as a system of managerial accounting, which categorises costs as fixed and variable and supports managerial decision maki...

  14. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of... Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION: Notice of Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS)...

  15. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Science.gov (United States)

    2013-07-08

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards Board, Office of Federal Procurement... Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting fact-finding for the development of...

  16. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Science.gov (United States)

    2010-10-01

    ... the current cost accounting period may not claim this exemption (4). Further, the exemption applies... award of a CAS-covered contract of $50 million or more or if, during its current cost accounting period... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting...

  17. [An evaluation of costs in nephrology by means of analytical accounting system].

    Science.gov (United States)

    Hernández-Jaras, J; García Pérez, H; Pons, R; Calvo, C

    2005-01-01

    The analytical accounting is a countable technique directed to the evaluation, by means of pre-established criteria of distribution, of the internal economy of the hospital, in order to know the effectiveness and efficiency of Clinical Units. The aim of this study was to analyze the activity and costs of the Nephrology Department of General Hospital of Castellón. Activity of Hospitalization and Ambulatory Care, during 2003 was analysed. Hospitalization discharges were grouped in DGR and the costs per DGR were determinated. Total costs Hospitalisation and Ambulatory Care were 560.434,9 and 146.317,8 Euros, respectively. And the costs of one stay, one first outpatient visit and maintenance visit were 200, 63, and 31,6 Euros, respectively. Eighty per cent of the discharges were grouped in 9 DGR and DRG number 316 (Renal Failure) represented 30% of the total productivity. Costs of DGR 316 were 3.178,2 Euros and 16% represented laboratory cost and costs of diagnostic or therapeutic procedures. With introduction of analytical accounting and DGR system, the Nephrology Departments can acquire more full information on the results and costs of treatment. These techniques permits to improve the financial and economic performance.

  18. Revision of cost items in the account classification of the company

    OpenAIRE

    Smejkalová, Kateřina

    2012-01-01

    The subject of the bachelor thesis "Revision of cost items in the account classification of the company" is primarily analytical accounts reduction of overheads in particular company. In addition to editing the account classification there are defined accounting contents analytical overheads. To accomplish the above there helps detailed analysis of problematic analytical accounts. The bachelor thesis also entitles a chapter about functioning of the costs accounting, including its function and...

  19. Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

    Directory of Open Access Journals (Sweden)

    Ivana Dražić Lutilsky

    2016-12-01

    Full Text Available The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of cost accounting methodology in public hospitals. In the paper, the authors analyze the accounting system in Croatian public hospitals, identifying the flaws of the current accounting system with regard to the recording and allocation of costs. National healthcare systems of different European countries provide a theoretical background for the usage of accrual accounting basis and cost accounting methodologies, showing better governance and financial sustainability of public hospitals which have introduced cost accounting methodology. The conducted empirical research shows that accountants and financial officers believe that the healthcare system in Croatia is ready for a change in the current accounting system based on the modified accrual basis through the implementation of accrual accounting basis and full costing approach to cost allocation. Full costing approach is also known as activity-based accounting method for cost allocation. The authors also recommend some initial steps for implementation of the new cost accounting system in Croatian public hospitals.

  20. Towards an integrated scientific approach for carbon accounting in forestry. COST E21 Workshop. Contribution of forests and forestry to mitigate greenhouse effects. Joensuu (Finland. 28-30 Sep 2000

    Directory of Open Access Journals (Sweden)

    Karjalainen T.

    2000-01-01

    Full Text Available In the COST E21-Action ""Contribution of Forests and Forestry to Mitigate Greenhouse Effects"", emphasis is put on the quantification of carbon storage in the forest ecosystems and on the understanding of linkages between human activities and climate change, particularly the role of forests and forestry. COST E21 integrates natural, socio-economic as well as methodological aspects relevant for reporting under the unitéd Nations Framework Convention on Climate Change and the Kyoto Protocol, as well as decision-making at the European level in the context of carbon mitigation in forest ecosystems. This Action is a pioneering attempt to co-ordinate research: to exchange experience and knowledge towards standardised greenhouse gas inventory accounting for forests over Europe. It will match, within four years (1999-2003, both scientific and political agendas. This paper gives a background presentation of the COST E21-Action, its work plan and its clearing house. It finally gives the outline of country specific information to the COST E21 as presented in this issue in a standard format.

  1. DRG systems in Europe: variations in cost accounting systems among 12 countries.

    Science.gov (United States)

    Tan, Siok Swan; Geissler, Alexander; Serdén, Lisbeth; Heurgren, Mona; van Ineveld, B Martin; Redekop, W Ken; Hakkaart-van Roijen, Leona

    2014-12-01

    Diagnosis-related group (DRG)-based hospital payment systems have gradually become the principal means of reimbursing hospitals in many European countries. Owing to the absence or inaccuracy of costs related to DRGs, these countries have started to routinely collect cost accounting data. The aim of the present article was to compare the cost accounting systems of 12 European countries. A standardized questionnaire was developed to guide comprehensive cost accounting system descriptions for each of the 12 participating countries. The cost accounting systems of European countries vary widely by the share of hospital costs reimbursed through DRG payment, the presence of mandatory cost accounting and/or costing guidelines, the share of cost collecting hospitals, costing methods and data checks on reported cost data. Each of these aspects entails a trade-off between accuracy of the cost data and feasibility constraints. Although a 'best' cost accounting system does not exist, our cross-country comparison gives insight into international differences and may help regulatory authorities and hospital managers to identify and improve areas of weakness in their cost accounting systems. Moreover, it may help health policymakers to underpin the development of a cost accounting system. © The Author 2014. Published by Oxford University Press on behalf of the European Public Health Association. All rights reserved.

  2. Fair Value, an Alternative to Historical Cost in Accounting

    National Research Council Canada - National Science Library

    Marinela-Daniela Manea

    2013-01-01

    .... This paper proposes an valuation of the fair value concept based on entities realities - legal, accounting practices in that area, and taking into account the existing fiscal limitations. [PUBLICATION ABSTRACT

  3. The Medicare Cost Report and the limits of hospital accountability: improving financial accounting data.

    Science.gov (United States)

    Kane, N M; Magnus, S A

    2001-02-01

    Health policy makers, legislators, providers, payers, and a broad range of other players in the health care market routinely seek information on hospital financial performance. Yet the data at their disposal are limited, especially since hospitals' audited financial statements--the "gold standard" in hospital financial reporting--are not publicly available in many states. As a result, the Medicare Cost Report (MCR), filed annually by most U.S. hospitals in order to receive payment for treating Medicare patients, has become the primary public source of hospital financial information. However, financial accounting elements in the MCR are unreliable, poorly defined, and lacking in critical detail. Comparative analyses of MCRs and matched, audited financial statements reveal long-standing problems with the MCR's data, including major differences in reported profits; variations in the reporting of both revenues and expenses; an absence of relevant details, such as charity care, bad debt, operating versus nonoperating income, and affiliate transactions; an inconsistent classification of changes in net assets; and a failure to provide cash flow statements. Because of these problems, MCR financial data give only a limited and often inaccurate picture of the financial position of hospitals. Audited financial statements provide a more complete perspective, enabling analysts to address important questions left unanswered by the MCR data. Regulatory action is needed to create a national database of financial information based upon audited statements.

  4. 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...

  5. Cost accounting in radiology: new directions and importance for policy.

    Science.gov (United States)

    Muchantef, Karl; Forman, Howard P

    2005-12-01

    The purpose of this article is to promote insight into radiology costs through improvements in assessing patient-level cost data. Accurate patient costing is a prerequisite for establishing a proper payment system-one where the price paid for a service approximates the cost of delivering that service. In the absence of an accurate payment scheme, margins can vary significantly from one patient to the next. The resulting financial incentives skew the radiology marketplace away from the provision of efficient and appropriate care toward the selection of patients whose costs are low relative to reimbursements.

  6. (Dysfunctionality of accounting cost systems in manufacturing companies of Tuzla canton

    Directory of Open Access Journals (Sweden)

    Sado Puškarević

    2014-12-01

    Full Text Available This paper shows the results of the conducted primary survey on functionality of cost systems in manufacturing companies of Tuzla Canton (hereinafter “TC”. This paper assesses their adequacy to the needs of these companies: the present needs, and the ones that will be brought by the changes in the environment. These systems have to be up-to-date, as they influence the process of cost management, which is the key factor of companies’ adaptation to the conditions of a modern market. Cost management, which is based on the information of a cost system, enables the company to take the adequate stand towards customers on markets and toward their competition. Also, the quality cost information is a precondition for effective and efficient allocation of limited resources in a transitional period of society development. Therefore, only quality designed cost system in transitional economy will enable recovery, and then, growth and development of a company. This emphasizes the importance of research of the stated issues for transitional countries. The research results should also help to persuade the management about the need to modernize the operation organization, primarily the accounting function, mainly in the part of cost system organization. The determined defects, as well as deviances in relation to current needs for information about costs, are guidelines for an adequate process of redesigning cost systems in companies of transitional economy.

  7. 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.

  8. Using cost accounting data to improve clinical value.

    Science.gov (United States)

    Andrianos, J; Dykan, M

    1996-05-01

    Value in health care can be defined as the provision of appropriate care at appropriate cost. While appropriate care is the province of clinical providers, cost data usually is maintained by financial managers. Collaboration between clinical providers and financial managers therefore is essential if optimum value is to be created. To this end, cost data are frequently given to providers for use in clinical care improvement projects. One such project has been implemented successfully at Virginia Mason Medical Center, Seattle, Washington.

  9. Revisiting the cost-effectiveness of universal HPV-vaccination in Denmark accounting for all potentially vaccine preventable HPV-related diseases in males and females

    DEFF Research Database (Denmark)

    Olsen, Jens; Jørgensen, Tine Rikke

    2015-01-01

    Objective: The purpose of this study was to assess the consequences of a national immunization program with HPV vaccine for both boys and girls in Denmark, including the prophylactic effects on all potentially vaccine preventable HPV-associated diseases in male and female. Methods: The study focu...

  10. Cost-effectiveness of the prophylactic HPV vaccine : An application to the Netherlands taking non-cervical cancers and cross-protection into account

    NARCIS (Netherlands)

    Luttjeboer, J.; Westra, T.A.; Wilschut, J.C.; Nijman, H.W.; Daemen, T.; Postma, M.J.

    2013-01-01

    Despite an effective screening programme, 600-700 women are still diagnosed with cervical cancer in the Netherlands each year. In 2009 a prophylactic vaccine against HPV-type 16 and 18 was implemented in the national immunisation programme to decrease the incidence of cervical cancer. There is

  11. 76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Science.gov (United States)

    2011-12-22

    ... BUDGET Office of Federal Procurement Policy 48 CFR Parts 9901 and 9903 Cost Accounting Standards: Change... Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without change from the interim rule,...

  12. 17 CFR 256.01-5 - Determination of service cost accounting.

    Science.gov (United States)

    2010-04-01

    ... accounting. 256.01-5 Section 256.01-5 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION... accounting. Service at cost and fair allocation of costs require, first of all, an accurate accounting for the elements which make up the aggregate expense of conducting the business of the service company....

  13. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Science.gov (United States)

    2010-10-01

    ... Provisions and Clauses 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes. As prescribed in 30.201-3(c), insert the following provision: Proposal Disclosure—Cost Accounting Practice Changes (APR 2005... Accounting Practice Changes. 52.230-7 Section 52.230-7 Federal Acquisition Regulations System...

  14. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Administration of Cost... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of...

  15. As Easy as ABC: Re-engineering the Cost Accounting System.

    Science.gov (United States)

    Trussel, John M.; Bitner, Larry N.

    1996-01-01

    To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…

  16. As Easy as ABC: Re-engineering the Cost Accounting System.

    Science.gov (United States)

    Trussel, John M.; Bitner, Larry N.

    1996-01-01

    To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…

  17. FINANCIAL ACCOUNTING STAGES OF FORMATION OF THE COST OF THE HOUSING AND COMMUNAL SERVICES

    Directory of Open Access Journals (Sweden)

    V. Alferov

    2016-01-01

    Full Text Available In the article the features of the accounting of costs and expenses for the provision of utility services are considered, and the formation of recording the cost of housing and communal services, and on this basis the order of the stages of formation of accounting cost of housing and communal services of municipal enterprises is proposed.

  18. 18 CFR 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.

    Science.gov (United States)

    2010-04-01

    ..., Depreciation expense for asset retirement costs. 367.4031 Section 367.4031 Conservation of Power and Water... § 367.4031 Account 403.1, Depreciation expense for asset retirement costs. This account must include the depreciation expense for asset retirement costs included in service company property....

  19. Nuclear Insurance Subsidies Cost from Post-Fukushima Accounting Based on Media Sources

    Directory of Open Access Journals (Sweden)

    John J. Laureto

    2016-12-01

    Full Text Available Quantification of nuclear liability insurance is difficult without arbitrary liability caps; however, post-mortem calculations can be used to calculate insurance costs. This study analyzes the Fukushima (Daiichi nuclear power plant disaster to quantify the cost per unit electricity ($/kWh of nuclear energy from the lifetime of the plant after accounting for the true cost of the liability needed to cover the damages from the nuclear disaster determined from news reports. These costs are then compared to the cost of electricity currently paid by Japanese consumers, and then are aggregated to determine the indirect subsidy for nuclear power providers in both Japan and the USA. The results show that the reported costs of the Fukushima nuclear disaster are $20–525 billion, which results in a real insurance cost from the lifetime of electricity produced at the plants between $0.22–5.78/kWh. These values are far higher than the current insurance costs by Japanese law of $0.01/kWh and even the total costs consumers pay for electricity. Although the spread in the input costs is large and the reported metrics are incomplete, the nuclear insurance subsidy is clearly substantial in Japan and in the USA. Ideally, energy sources should be economically sustainable without the need for a government insurance subsidy. For the electricity market to function effectively and efficiently in all other countries using nuclear power, the insurance costs should be reported accurately and included in nuclear electricity costs without arbitrary government liability caps.

  20. Cost-effectiveness analysis in markets with high fixed costs.

    Science.gov (United States)

    Cutler, David M; Ericson, Keith M Marzilli

    2010-01-01

    We consider how to conduct cost-effectiveness analysis when the social cost of a resource differs from the posted price. From the social perspective, the true cost of a medical intervention is the marginal cost of delivering another unit of a treatment, plus the social cost (deadweight loss) of raising the revenue to fund the treatment. We focus on pharmaceutical prices, which have high markups over marginal cost due to the monopoly power granted to pharmaceutical companies when drugs are under patent. We find that the social cost of a branded drug is approximately one-half the market price when the treatment is paid for by a public insurance plan and one-third the market price for mandated coverage by private insurance. We illustrate the importance of correctly accounting for social costs using two examples: coverage for statin drugs and approval for a drug to treat kidney cancer (sorafenib). In each case, we show that the correct social perspective for cost-effectiveness analysis would be more lenient than researcher recommendations.

  1. PERANCANGAN DAN PENERAPAN MATERIAL FLOW COST ACCOUNTING UNTUK PENINGKATAN KEBERLANJUTAN PERUSAHAAN PT XYZ

    Directory of Open Access Journals (Sweden)

    Rochman Marota

    2015-07-01

    Full Text Available This research aimed to answer the questions of sustainability of palm oil processing PT XYZ in the economic, social, environmental and technology with the design and implementation of Material Flow Cost Accounting (MFCA. MFCA provides open information about the classification of production costs, with special attention to the cost of material loss and production waste. The goal is efficiency and effectiveness of production cost which can increase the performance of the production process as well as providing an influence on the value of corporate sustainability. The method used in this research was a mixture of qualitative and quantitative method. Measuring tool used multiple regression analysis to measure the significance of independent variables on the dependent variables. As additional analyses used Multidimensional Scaling (MDS method with rapMFCA techniques and Analytical Hierarchy Process (AHP method with a pairwise comparison technique for assessed corporate sustainability indexes for every dimension and weight combined. The analysis showed that the MFCA provides significant effect as the results of the F test, t test and probability test. The results obtained with this technique showed that the value of sustainability index after merging weight is 85,33 and is in the category of highly sustainable. From these results the performance formulation formulated suggestions for maintaining the stability of the production process of corporate sustainability indexes.Keywords:     corporate sustainability, efficiency and effectiveness of production cost, material flow cost accounting, production process performancABSTRAKPenelitian ini berusaha menjawab permasalahan keberlanjutan perusahaan pengolahan kelapa sawit PT XYZ dalam dimensi ekonomi, sosial, lingkungan dan teknologi dengan perancangan dan penerapan Material Flow Cost Accounting (MFCA. MFCA memberikan informasi terbuka tentang klasifikasi biaya produksi, dengan perhatian khusus kepada

  2. 18 CFR 367.4571 - Account 457.1, Direct costs charged to associate companies.

    Science.gov (United States)

    2010-04-01

    ... costs charged to associate companies. 367.4571 Section 367.4571 Conservation of Power and Water... costs charged to associate companies. This account must include those direct costs that can be identified through a cost allocation system as being applicable to services performed for associate companies...

  3. Do Falling Iceberg Costs Account for US Export Growth?

    OpenAIRE

    George Alessandria

    2009-01-01

    We study the growth in the share of US manufactured output exported from 1987 to 2002 through the lens of the Melitz (2003) model, a monopolistically competitive model with heterogenous producers and fixed costs of exporting. Using the model, we infer that iceberg costs fell from approximately 54 percent in 1987 to nearly 41 percent in 2002. We then take a version of the model calibrated to match the employment size distribution and characteristic of exporters in 1987 and use it to measure th...

  4. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Science.gov (United States)

    2010-10-01

    ... contract charge without further definition or explanation, it means a requirement imposed by State law upon..., and reasonable in accordance with the terms of the contract and with the cost principles of the... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES Texts...

  5. Using the Student Research Project to Integrate Macroeconomics and Statistics in an Advanced Cost Accounting Course

    Science.gov (United States)

    Hassan, Mahamood M.; Schwartz, Bill N.

    2014-01-01

    This paper discusses a student research project that is part of an advanced cost accounting class. The project emphasizes active learning, integrates cost accounting with macroeconomics and statistics by "learning by doing" using real world data. Students analyze sales data for a publicly listed company by focusing on the company's…

  6. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Science.gov (United States)

    2010-10-01

    ...-Educational Institution. 52.230-5 Section 52.230-5 Federal Acquisition Regulations System FEDERAL ACQUISITION... Clauses 52.230-5 Cost Accounting Standards—Educational Institution. As prescribed in 30.201-4(e), insert the following clause: Cost Accounting Standards—Educational Institution (OCT 2010) (a) Unless...

  7. 75 FR 3236 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Science.gov (United States)

    2010-01-20

    ... and the provision at 52.230-5 include pertinent rules and regulations related to the Cost Accounting... Regulation; Submission for OMB Review; Cost Accounting Standards Administration AGENCIES: Department of...-0129). SUMMARY: Under the provisions of the Paperwork Reduction Act of 1995 (44 U.S.C. Chapter 35),...

  8. Accounting for enforcement costs in the spatial allocation of marine zones.

    Science.gov (United States)

    Davis, Katrina; Kragt, Marit; Gelcich, Stefan; Schilizzi, Steven; Pannell, David

    2015-02-01

    Marine fish stocks are in many cases extracted above sustainable levels, but they may be protected through restricted-use zoning systems. The effectiveness of these systems typically depends on support from coastal fishing communities. High management costs including those of enforcement may, however, deter fishers from supporting marine management. We incorporated enforcement costs into a spatial optimization model that identified how conservation targets can be met while maximizing fishers' revenue. Our model identified the optimal allocation of the study area among different zones: no-take, territorial user rights for fisheries (TURFs), or open access. The analysis demonstrated that enforcing no-take and TURF zones incurs a cost, but results in higher species abundance by preventing poaching and overfishing. We analyzed how different enforcement scenarios affected fishers' revenue. Fisher revenue was approximately 50% higher when territorial user rights were enforced than when they were not. The model preferentially allocated area to the enforced-TURF zone over other zones, demonstrating that the financial benefits of enforcement (derived from higher species abundance) exceeded the costs. These findings were robust to increases in enforcement costs but sensitive to changes in species' market price. We also found that revenue under the existing zoning regime in the study area was 13-30% lower than under an optimal solution. Our results highlight the importance of accounting for both the benefits and costs of enforcement in marine conservation, particularly when incurred by fishers. © 2014 Society for Conservation Biology.

  9. Accounting treatment of software development costs according to applicable accounting standards

    Directory of Open Access Journals (Sweden)

    Dilyana Markova

    2017-05-01

    Full Text Available The growth of the software sector worldwide is ahead of the creation and updating of accounting standards that regulate the reporting of the products and services it creates. Applicable standards across countries are interpreted differently and that lead to incomplete reports. This impose the adoption and application of explanations to give a specific guidelines and rules on the accounting treatment of R & D expenditure at each phase of the software project life cycle and disclosure of the information in the financial statements.

  10. Study on environmental cost accounting under low-carbon economy

    Science.gov (United States)

    Pei, Zhoukun

    2017-03-01

    With the strengthen of people's ability to use and transform nature, on the one hand, people acquire more resources from nature and make life more comfortable, on the other hand, the amount of waste that people emit has also increased rapidly. Excessive excavation of resources and disposal of waste emissions led to the deterioration of the environment, affecting the country's sustainable development and the Earth's ecological balance. In this paper, from the perspective of low-carbon economy, to explore corporate environmental cost recognition, measurement, collection, distribution methods, expectations for the relevant enterprises, especially high-polluting, high-emission energy-based enterprises to learn from.

  11. Cost effective solar Inverter

    Directory of Open Access Journals (Sweden)

    Nagarathna M

    2015-06-01

    Full Text Available Solar energy the most efficient, eco-friendly and abundantly available energy source in the nature. It can be converted into electrical energy in cost effective manner. In recent years, the interest in solar energy has risen due to surging oil prices and environmental concern. In many remote or underdeveloped areas, direct access to an electric grid is impossible and a photovoltaic inverter system would make life much simpler and more convenient. With this in mind, it is aimed to design, build, and test a solar panel inverter. This inverter system could be used as backup power during outages, battery charging, or for typical household applications. The main components of this solar system are solar cell, dc to dc boost converters, and inverter. Sine wave push pull inverter topology is used for inverter. In this topology only two MOSFETs are used and isolation requirement between control circuit and power circuit is also less which helps to decrease the cost of solar inverter.

  12. METHODOLOGICAL BASES OF PRACTICAL APPLICATION OF PRODUCTION COSTS MANAGEMENT ACCOUNTING AT OIL AND FAT ENTERPRISES

    Directory of Open Access Journals (Sweden)

    E. Mykhalska

    2014-12-01

    Full Text Available Implementing of models of production costs management accounting in response to responsibility centers into Ukrainian oil and fat enterprises is the aim of their full optimization in terms of current competitive market. Setting production costs as an object of every single responsibility center will enable to update the whole range of accounting operations on costs paperwork, used raw and other materials assessment, cost recovery from labour costs with benefits-related deduction, depreciation recovery due to season production variability, services distribution of auxiliary and service departments and general production costs. In this regard, referring to the current costs accounting at oil and fat enterprises of Ukraine it should be admitted that the main purpose of the article is to explore the above-mentioned issues.

  13. 18 CFR 367.4572 - Account 457.2, Indirect costs charged to associate companies.

    Science.gov (United States)

    2010-04-01

    ... costs charged to associate companies. 367.4572 Section 367.4572 Conservation of Power and Water..., Indirect costs charged to associate companies. This account must include recovery of those indirect costs that cannot be separately identified to a single or group of associate companies and therefore must be...

  14. 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

  15. Accounting Students' Perceptions of Effective Faculty Attributes

    Science.gov (United States)

    Alfraih, Mishari M.; Alanezi, Faisal S.

    2016-01-01

    Purpose: This study aims to explore the attributes of an effective accounting faculty from the student perspective. It also examines similarities and differences in the perceived importance of these attributes between bachelor's and associate's accounting degree students in two public higher education institutions in Kuwait, namely, Kuwait…

  16. Modern concepts of cost accounting: A review of the ABC method specific features

    Directory of Open Access Journals (Sweden)

    Trklja Radmila

    2014-01-01

    Full Text Available New business conditions, in which the presence of turbulent changes in the environment are extremely obvious, demand, much more than before, relevant and reliable information which represent an essential support for the management in all the stages of decision making processes. In the countries with developed market and competitive economies, new approaches, philosophies, concepts and techniques in the field of expense accounting appear. The development of high technology businesses and the appearance of business globalisation raise the question of the quality of accounting information obtained using traditional methods of cost accounting and it is necessary to change the concept of establishing product costs. According to this, management accounting should ensure an informational support for managing businesses which are based on customers' demands, internal processes, continuous business improvement etc. It is only possible with the application of modern concepts of cost accounting, which will ensure efficient of cost management and business management in modern business conditions.

  17. A critical review of accounting and economic methods for estimating the costs of addiction treatment.

    Science.gov (United States)

    Cartwright, William S

    2008-04-01

    Researchers have been at the forefront of applying new costing methods to drug abuse treatment programs and innovations. The motivation for such work has been to improve costing accuracy. Recent work has seen applications initiated in establishing charts of account and cost accounting for service delivery. As a result, researchers now have available five methods to apply to the costing of drug abuse treatment programs. In all areas of costing, there is room for more research on costing concepts and measurement applications. Additional work would be useful in establishing studies with activity-based costing for both research and managerial purposes. Studies of economies of scope are particularly relevant because of the integration of social services and criminal justice in drug abuse treatment. In the long run, managerial initiatives to improve the administration and quality of drug abuse treatment will benefit directly from research with new information on costing techniques.

  18. 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...

  19. Full cost accounting in the analysis of separated waste collection efficiency: A methodological proposal.

    Science.gov (United States)

    D'Onza, Giuseppe; Greco, Giulio; Allegrini, Marco

    2016-02-01

    Recycling implies additional costs for separated municipal solid waste (MSW) collection. The aim of the present study is to propose and implement a management tool - the full cost accounting (FCA) method - to calculate the full collection costs of different types of waste. Our analysis aims for a better understanding of the difficulties of putting FCA into practice in the MSW sector. We propose a FCA methodology that uses standard cost and actual quantities to calculate the collection costs of separate and undifferentiated waste. Our methodology allows cost efficiency analysis and benchmarking, overcoming problems related to firm-specific accounting choices, earnings management policies and purchase policies. Our methodology allows benchmarking and variance analysis that can be used to identify the causes of off-standards performance and guide managers to deploy resources more efficiently. Our methodology can be implemented by companies lacking a sophisticated management accounting system.

  20. IMPLICATIONS AND OPPORTUNITIES REGARDING THE ORGANIZATION OF QUALITY COST MANAGEMENT ACCOUNTING

    Directory of Open Access Journals (Sweden)

    ION IONESCU

    2014-02-01

    Full Text Available Taking into considerations the obvious importance of the concept of quality, the inevitable question arises "What is the cost of quality?", clearly reaching the notion of "cost". It would seem absolutely logical and natural, that when we are referring to the total quality cost, from the professional point of view, to have an accountant that should take care of recording and supply of all the necessary data in terms of the inventory of this cost. The practical reality, however, shows that the accounting side of an economic entity does not provide comprehensive information regarding a complete definition of the quality cost. From this perspective, the present paper aims to consider a relevant discussion on the necessity and importance of the existence of the management accounting regarding the cost of quality

  1. 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.

  2. Manual obstacle avoidance takes into account visual uncertainty, motor noise, and biomechanical costs.

    Science.gov (United States)

    Cohen, Rajal G; Biddle, Jason C; Rosenbaum, David A

    2010-03-01

    Moving around obstacles requires balancing the need to avoid collisions with the need to minimize biomechanical costs. We investigated this tradeoff by studying the effects of visual uncertainty, motor noise, and practice on clearance over obstacles in a manual positioning task. Participants moved a manipulandum back and forth over a stationary obstacle. We varied visual uncertainty by placing the obstacle at different heights relative to participants' eyes, and we varied motor noise by having participants hold the object to be moved at different positions relative to the range of motion of the arm joints. Clearance was larger in conditions of higher visual uncertainty than in conditions of lower visual uncertainty, larger in the higher motor noise conditions than in the lower motor noise conditions, and larger early in practice than late in practice. The results indicate that spatial accuracy and biomechanical costs are both taken into account during reaching over obstacles, but to differing degrees across practice.

  3. Cost account in agriculture with particular accordance to requirements of decision making process and controls

    Directory of Open Access Journals (Sweden)

    Tomasz Kondraszuk

    2009-01-01

    Full Text Available The article presents cost account applicability in the agricultural companies regarding the general theory of economic and organisation of enterprises. The main focus was laid down to analyse the unit total cost account with variable costs and their applicability in three spheres: stock valuation and profit, requirements of planning and decision making processes and controlling. It was concluded that cost calculation at the level of agricultural enterprise should be an inherent element of integrated information system at the level of registry, planning, decision making and control.

  4. The Application of Effective Teaching in the Classroom Teaching of "Cost Accounting":Analysis of a Teaching Case with Varietal Method%有效教学在中职成本会计课堂教学中的运用--品种法教学案例分析

    Institute of Scientific and Technical Information of China (English)

    谢敏

    2014-01-01

    Starting from analyzing the current situation of cost ac-counting teaching in secondary vocational schools, this paper ex-pounds the necessity of effective teaching for cost accounting, and through a successful case of effective classroom teaching, elabo-rates the feasibility of effective teaching for cost accounting.%本文从成本会计中职教学现状分析入手,阐述了成本会计有效教学的必要性,并通过一次成功的有效课堂教学案例来说明成本会计有效教学的可操作性。

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

    National Research Council Canada - National Science Library

    Vogl, Matthias

    2012-01-01

    The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level...

  6. Information system "Tax accounting": methods and tools for assessing total cost of ownership

    National Research Council Canada - National Science Library

    Rodina Olga Valerevna

    2013-01-01

    In this article the model of TCO a software product for automation tax accounting is developed, the methodical and instrumental providing of calculations the total cost of ownership the information...

  7. Cost accounting models used for price-setting of health services: an international review.

    Science.gov (United States)

    Raulinajtys-Grzybek, Monika

    2014-12-01

    The aim of the article was to present and compare cost accounting models which are used in the area of healthcare for pricing purposes in different countries. Cost information generated by hospitals is further used by regulatory bodies for setting or updating prices of public health services. The article presents a set of examples from different countries of the European Union, Australia and the United States and concentrates on DRG-based payment systems as they primarily use cost information for pricing. Differences between countries concern the methodology used, as well as the data collection process and the scope of the regulations on cost accounting. The article indicates that the accuracy of the calculation is only one of the factors that determine the choice of the cost accounting methodology. Important aspects are also the selection of the reference hospitals, precise and detailed regulations and the existence of complex healthcare information systems in hospitals.

  8. Current state and prospects of cost accounting enterprises oil and fat industry

    Directory of Open Access Journals (Sweden)

    I.M. Vygivska

    2015-06-01

    Full Text Available The article analyzes the current state oil and fat industry of Ukraine and described the trend of the industry of agriculture. Revealed the pressing problems of accounting of expenses oil and fat industry, identified cost centers and their composition, raw materials, products and waste as well as the directions of economic activity (of species that cause costs to increase efficiency of resource potential sub the object management capabilities and optimize its financial results. The study singles out areas of improvement of organizational and methodological aspects of the accounting of expenses oil and fat industry, in particular in terms of internal accounting proposed disclosure of costs to activities, types of oil and fat products, cost centers and production waste, contributing optimization of production costs and expenses of the entity as a whole

  9. 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.

  10. Sampling: Making Electronic Discovery More Cost Effective

    Directory of Open Access Journals (Sweden)

    Milton Luoma

    2011-06-01

    Full Text Available With the huge volumes of electronic data subject to discovery in virtually every instance of litigation, time and costs of conducting discovery have become exceedingly important when litigants plan their discovery strategies.  Rather than incurring the costs of having lawyers review every document produced in response to a discovery request in search of relevant evidence, a cost effective strategy for document review planning is to use statistical sampling of the database of documents to determine the likelihood of finding relevant evidence by reviewing additional documents.  This paper reviews and discusses how sampling can be used to make document review more cost effective by considering issues such as an appropriate sample size, how to develop a sampling strategy, and taking into account the potential value of the litigation in relation to the costs of additional discovery efforts. 

  11. Cost Accounting: Problems and Research Related to Cost Definitions and Collection of Data

    Science.gov (United States)

    Lyons, John M.

    1978-01-01

    Recent evidence suggests that traditional cost analysis may not be the most appropriate way to justify educational budgets. This article suggests that using constructed cost models to develop operating budget requests can help ensure that the distinction between legitimate information needs and managerial autonomy is maintained. (LBH)

  12. 18 CFR 367.4160 - Account 416, Costs and expenses of merchandising, jobbing and contract work.

    Science.gov (United States)

    2010-04-01

    ... expenses of merchandising, jobbing and contract work. 367.4160 Section 367.4160 Conservation of Power and... § 367.4160 Account 416, Costs and expenses of merchandising, jobbing and contract work. (a) This account... sales rooms. (8) Maintaining display counters and other equipment used in merchandising. (9) Arranging...

  13. 78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Science.gov (United States)

    2013-02-28

    ... accounting practice change, the total potential impact of the change on contracts containing a CAS provision... Regulation; Submission for OMB Review; Cost Accounting Standards Administration AGENCY: Department of Defense...: Under the provisions of the Paperwork Reduction Act, the Regulatory Secretariat will be submitting...

  14. Carbon accounting and cost estimation in forestry projects using CO2Fix V.3

    NARCIS (Netherlands)

    Groen, T.A.; Nabuurs, G.J.; Schelhaas, M.J.

    2006-01-01

    Carbon and financial accounting of projects in the Land Use, Land-Use Change and Forestry sector is a topic of hot debate. Large uncertainty remains concerning the carbon dynamics, the way they should be accounted and the cost efficiency of the projects. Part of the uncertainty can be alleviated by

  15. A Trial of Nursing Cost Accounting using Nursing Practice Data on a Hospital Information System.

    Science.gov (United States)

    Miyahira, Akiko; Tada, Kazuko; Ishima, Masatoshi; Nagao, Hidenori; Miyamoto, Tadashi; Nakagawa, Yoshiaki; Takemura, Tadamasa

    2015-01-01

    Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data.

  16. Accounting for logistics’ costs at small and middle-sized commercial enterprises

    OpenAIRE

    Kowalak, Robert

    2016-01-01

    Possibilities of using accounting for logistics’ costs at small and middle-sized commercial enterprises have been presented in the article. These enterprises have to compete with large-scale commercial networks, which causes the necessity of optimization of transport and storage costs.

  17. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-depreciation of tangible capital assets. 9904.409 Section 9904.409 Federal Acquisition Regulations System COST...—depreciation of tangible capital assets....

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

    Science.gov (United States)

    Vogl, Matthias

    2012-08-30

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

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

    Science.gov (United States)

    2012-01-01

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

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

    Science.gov (United States)

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

    2005-10-01

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

  1. Integration of water footprint accounting and costs for optimal pulp supply mix in paper industry

    DEFF Research Database (Denmark)

    Manzardo, Alessandro; Ren, Jingzheng; Piantella, Antonio

    2014-01-01

    studies have focused on these aspects, but there have been no previous reports on the integrated application of raw material water footprint accounting and costs in the definition of the optimal supply mix of chemical pulps from different countries. The current models that have been applied specifically...... that minimizes the water footprint accounting results and costs of chemical pulp, thereby facilitating the assessment of the water footprint by accounting for different chemical pulps purchased from various suppliers, with a focus on the efficiency of the production process. Water footprint accounting......Chemical pulp is one of the most important raw materials used in the paper industry. This material is known to make a significant contribution to the water footprint and cost of final paper products; therefore, chemical pulp is crucial in determining the competitiveness of final products'. Several...

  2. A simulation model of hospital management based on cost accounting analysis according to disease.

    Science.gov (United States)

    Tanaka, Koji; Sato, Junzo; Guo, Jinqiu; Takada, Akira; Yoshihara, Hiroyuki

    2004-12-01

    Since a little before 2000, hospital cost accounting has been increasingly performed at Japanese national university hospitals. At Kumamoto University Hospital, for instance, departmental costs have been analyzed since 2000. And, since 2003, the cost balance has been obtained according to certain diseases for the preparation of Diagnosis-Related Groups and Prospective Payment System. On the basis of these experiences, we have constructed a simulation model of hospital management. This program has worked correctly at repeated trials and with satisfactory speed. Although there has been room for improvement of detailed accounts and cost accounting engine, the basic model has proved satisfactory. We have constructed a hospital management model based on the financial data of an existing hospital. We will later improve this program from the viewpoint of construction and using more various data of hospital management. A prospective outlook may be obtained for the practical application of this hospital management model.

  3. QUALITY ATTRIBUTES IN COST MANAGEMENT AND ACCOUNTING SUBJECTS: THE STUDENTS’ VIEWPOINT

    Directory of Open Access Journals (Sweden)

    Jucelia Appio Tibola

    2012-11-01

    Full Text Available 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 Administration, particularly in the South of Brazil. An exploratory and qualitative research design was used in the first part and a descriptive and quantitative design in the second. Data were collected with the help of a structured questionnaire with open questions, applying the Critical Incident Technique. Content Analysis was used to classify and categorize the respondents’ answers into units of meaning. In the second phase, these categories were transformed into categorical variables and analyzed through statistical procedures. The results evidenced that the quality attributes constituted an Axis. In the Cost Analysis subjects, they privileged the lecturer’s quality. In Cost Accounting, the students evidenced the teacher’s commitment and the application of practical examples as a relevant attribute. In Cost Applied to Administration, the results indicated that understanding about the subject, clarification of doubts and the lecturer’s didactics served as quality attributes.

  4. Accounting for a not-for-profit organization's fund-raising costs.

    Science.gov (United States)

    Clark, S J; Jordan, C E

    2001-02-01

    The AICPA's Statement of Position (SOP) 98-2 provides guidance on how a not-for-profit entity should account for costs associated with activities that involve a fund-raising component in combination with one or more mission-related components. Costs may be allocated among the various components of such an activity as long as the activity meets certain criteria specified by SOP 98-2. These criteria are related to the activity's purpose, audience, and content. If the activity does not meet the criteria, then all costs of the activity must be shown as fund-raising costs.

  5. The Optimal Sequence of Production Orders, Taking into Account the Cost of Delays

    Directory of Open Access Journals (Sweden)

    Dylewski Robert

    2016-06-01

    Full Text Available In flexible manufacturing systems the most important element in determining the proper course of technological processes, transport and storage is the control and planning subsystem. The key planning task is to determine the optimal sequence of production orders. This paper proposes a new method of determining the optimal sequence of production orders in view of the sum of the costs related to the delayed execution of orders. It takes into account the different unit costs of delays of individual orders and the amount of allowable delays of orders involving no delay costs. The optimum sequence of orders, in the single-machine problem, in view of the sum of the costs of delays may be significantly different from the optimal order, taking into account the sum of delay times.

  6. Misinterpretation of the strategic significance of cost driver analysis: evidence from management accounting theory and practice

    Directory of Open Access Journals (Sweden)

    Henry T Palowski

    2011-06-01

    Full Text Available This paper traces the development of cost driver theory in the Strategy literature and reflects on misinterpretations of the strategic significance of the theory in related academic disciplines, notably Management Accounting. Management Accounting has largely been responsible for informing costing practice in a wide range of organizational settings. The paper considers one such application- i.e. the case of the Higher Education Funding Council’s (HEFC costing and pricing initiative for UK universities. The project was completed just under five years ago, although details of implementation are still ongoing, to a degree. The systems in place incorporate most of the theoretical flaws outlined in this paper. Rather than providing cost driver analysis to aid the strategic management process in universities, the system appears to represent little more than a compliance and reporting framework between university central administrations and the funding provider, HEFC.

  7. Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

    Directory of Open Access Journals (Sweden)

    Elesban Kihuba

    2016-06-01

    Full Text Available Background: Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design: We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit framework to analyze the components and standards of a cost accounting system. Results: Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion: To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.

  8. Opportunities and challenges for implementing cost accounting systems in the Kenyan health system.

    Science.gov (United States)

    Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K

    2016-01-01

    Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.

  9. Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

    Science.gov (United States)

    Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K.

    2016-01-01

    Background Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Results Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context. PMID:27357072

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

    DEFF Research Database (Denmark)

    Israelsen, Poul; Rohde, Carsten

    2005-01-01

    . 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...... 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...

  11. Cost-Effective Clustering

    CERN Document Server

    Gottlieb, S

    2001-01-01

    Small Beowulf clusters can effectively serve as personal or group supercomputers. In such an environment, a cluster can be optimally designed for a specific problem (or a small set of codes). We discuss how theoretical analysis of the code and benchmarking on similar hardware lead to optimal systems.

  12. Optimal control of a large dam, taking into account the water costs [New Edition

    CERN Document Server

    Abramov, Vyacheslav M

    2009-01-01

    This paper studies large dam models where the difference between lower and upper levels $L$ is assumed to be large. Passage across the levels leads to damage, and the damage costs of crossing the lower or upper level are proportional to the large parameter $L$. Input stream of water is described by compound Poisson process, and the water cost depends upon current level of water in the dam. The aim of the paper is to choose the parameters of output stream (specifically defined in the paper) minimizing the long-run expenses. The particular problem, where input stream is Poisson and water costs are not taken into account has been studied in [Abramov, \\emph{J. Appl. Prob.}, 44 (2007), 249-258]. The present paper partially answers the question \\textit{How does the structure of water costs affect the optimal solution?} In particular the case of linear costs is studied.

  13. 高等学校教育成本核算探析%Discussion on the Higher Education Costs Accounting

    Institute of Scientific and Technical Information of China (English)

    梁琴; 黄敏新

    2011-01-01

    Scientific cost accounting is of great significance on reasonable resource distribution among colleges and unniversities.The current cost accounting fails in its reflection of operational cost and running effectiveness due to the lack of integrality in method and a consideration on the differences among schools.Suggestions are: establishing higher school cost accounting system and its supportting system;building up systems of higher school cost reporting and performance evaluation.%科学的高等学校教育成本核算对于合理配置高等教育资源具有重要意义。目前我国高等学校的教育成本核算缺乏统一的核算方法,也没有考虑不同学校的差异性,不能客观地反映高等学校运行成本和运行绩效。通过分析提出了建立高等学校教育成本核算制度,配套会计核算体系,建立教育成本报告制度与绩效评价体系等相关建议。

  14. Answering the Call for Accountability: An Activity and Cost Analysis Case Study

    Science.gov (United States)

    Carducci, Rozana; Kisker, Carrie B.; Chang, June; Schirmer, James

    2007-01-01

    This article summarizes the findings of a case study on the creation and application of an activity-based cost accounting model that links community college salary expenditures to mission-critical practices within academic divisions of a southern California community college. Although initially applied as a financial management tool in private…

  15. Constrained Optimization Problems in Cost and Managerial Accounting--Spreadsheet Tools

    Science.gov (United States)

    Amlie, Thomas T.

    2009-01-01

    A common problem addressed in Managerial and Cost Accounting classes is that of selecting an optimal production mix given scarce resources. That is, if a firm produces a number of different products, and is faced with scarce resources (e.g., limitations on labor, materials, or machine time), what combination of products yields the greatest profit…

  16. SPECIFICS OF TAX ACCOUNTING FOR TAN-GIBLE COSTS (FOR EXAMPLE THE DAIRY PROCESSING INDUSTRY

    Directory of Open Access Journals (Sweden)

    Krugljak Z. I.

    2014-05-01

    Full Text Available The elements of tangible costs, which must be included in the tax accounting policy, are defined and studied. Use of the proposed methodology for evaluating recyclable processing waste is substantiated for dairy, butter-, cheese-making, and dairy-canning industry enterprises

  17. SPECIFICS OF TAX ACCOUNTING FOR TAN-GIBLE COSTS (FOR EXAMPLE THE DAIRY PROCESSING INDUSTRY)

    OpenAIRE

    Krugljak Z. I.; Kalinskaya M. V.

    2014-01-01

    The elements of tangible costs, which must be included in the tax accounting policy, are defined and studied. Use of the proposed methodology for evaluating recyclable processing waste is substantiated for dairy, butter-, cheese-making, and dairy-canning industry enterprises

  18. The relevance of Critical Accounting Theory (CAT) to effectiveness of public financial accountability in emerging economies

    OpenAIRE

    Oluwadare, E; Samy, M

    2015-01-01

    In the past, researchers of financial accountability have relied on Agency and Stewardship theories to explain the phenomena that may hinder the exchange of financial information in the accountability process. This article examines the relevance of CAT to effective public financial accountability.Public sector in developing countries has accountability mechanism that is based onagency model. Accountability mechanism following the assumptions of principal-agent theory will most likely focus on...

  19. Implementation of a cost-accounting model in a biobank: practical implications.

    Science.gov (United States)

    Gonzalez-Sanchez, Maria Beatriz; Lopez-Valeiras, Ernesto; García-Montero, Andres C

    2014-01-01

    Given the state of global economy, cost measurement and control have become increasingly relevant over the past years. The scarcity of resources and the need to use these resources more efficiently is making cost information essential in management, even in non-profit public institutions. Biobanks are no exception. However, no empirical experiences on the implementation of cost accounting in biobanks have been published to date. The aim of this paper is to present a step-by-step implementation of a cost-accounting tool for the main production and distribution activities of a real/active biobank, including a comprehensive explanation on how to perform the calculations carried out in this model. Two mathematical models for the analysis of (1) production costs and (2) request costs (order management and sample distribution) have stemmed from the analysis of the results of this implementation, and different theoretical scenarios have been prepared. Global analysis and discussion provides valuable information for internal biobank management and even for strategic decisions at the research and development governmental policies level.

  20. 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...

  1. Costs and cost-effectiveness of alternative tuberculosis ...

    African Journals Online (AJOL)

    Costs and cost-effectiveness of alternative tuberculosis management strategies in South ... important national implications, supporting the goals of the new tuberculosis control programme. ... DOWNLOAD FULL TEXT DOWNLOAD FULL TEXT ...

  2. Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC Method in the Romanian Entities

    Directory of Open Access Journals (Sweden)

    Sorinel CĂPUŞNEANU

    2011-09-01

    Full Text Available This article presents a way of organizing the management accounting and cost calculation through the Target Costing method. There are treated the development stages of Target Costing method, and the role of the management accountant in the development and implementation of this method. The causes behind the choice to adapt the principles of Target Costing method to the Romanian General Accounting Plan and the operation of accounts used in highlighting economic and financial operations at the entity leve have been analyzedl. There are treated theoretical and applied the methodological steps taken in the management accounting and cost calculation. The article ends with the conclusions of the authors about the possibility of adapting the principles of Target Costing method to the Romanian General Accounting Plan and the advantages offered by this method.

  3. 18 CFR 367.4581 - Account 458.1, Direct costs charged to non-associate companies.

    Science.gov (United States)

    2010-04-01

    ... costs charged to non-associate companies. 367.4581 Section 367.4581 Conservation of Power and Water... costs charged to non-associate companies. This account must include those direct costs that can be identified through a cost allocation system as being applicable to services performed for non-associate...

  4. Potentials for Improvement of Resource Efficiency in Printed Circuit Board Manufacturing: A Case Study Based on Material Flow Cost Accounting

    Directory of Open Access Journals (Sweden)

    Yi-Xuan Wang

    2017-05-01

    Full Text Available The pursuit of sustainable resource use by manufacturing companies is driven by resource scarcity, environmental awareness, and cost savings potentials. To address these issues, Material Flow Cost Accounting (MFCA has been developed and applied as an effective environmental management tool. Within MFCA’s general allocation, the accounts of products and losses are overrated by weight or volume. However, such a method is incompatible with Printed Circuit Board (PCB manufacturing because of industry characteristics in which primary inputs and products are measured by area. Based on MFCA, this case study systematically established several linear cost calculation models along the production process for capturing the actual waste flows as well as performing cost-benefit analysis. The recognition of previously ignored losses offered the incentive to find appropriate indicators to conduct cost-benefit analysis on hotspots for losses. Loss identification and analysis indicated that machining and wiring are the necessities and priorities of process optimization for resource efficiency improvement measures. Therefore, this research could not only advance the achievement of a profitable and sustainable production while improving resource efficiency at the source but could also provide support for decision making in PCB manufacturing.

  5. THE DEPRECIATED REPLACEMENT COST - REPRESENTATION OF FAIR VALUE IN ACCOUNTING. TENDENCIES AND PERSPECTIVES IN THE ROMANIAN ACCOUNTING PRACTICE

    OpenAIRE

    Manea Marinela-Daniela

    2011-01-01

    The Romanian accounting system has gone through a radical reform in the last years, but the preoccupations for improving and developing Romanian accounting still continue. In order to preserve the general objective of rendering available to financial managers and analysts a common internationally agreed framework for drawing up and presenting financial statements, accounting professionals have the duty to contribute to the elaboration of accounting policies capable to transform accounting in ...

  6. THE DEPRECIATED REPLACEMENT COST - REPRESENTATION OF FAIR VALUE IN ACCOUNTING. TENDENCIES AND PERSPECTIVES IN THE ROMANIAN ACCOUNTING PRACTICE

    OpenAIRE

    Manea Marinela - Daniela

    2011-01-01

    The Romanian accounting system has gone through a radical reform in the last years, but the preoccupations for improving and developing Romanian accounting still continue. In order to preserve the general objective of rendering available to financial managers and analysts a common internationally agreed framework for drawing up and presenting financial statements, accounting professionals have the duty to contribute to the elaboration of accounting policies capable to transform accounting in ...

  7. The Use of Fair Value and Historical Cost Accounting for Investment Properties in China

    Directory of Open Access Journals (Sweden)

    Ross Taplin

    2014-03-01

    Full Text Available This paper examines the use of fair value accounting for investment properties by 96 randomly selected Chinese listed companies’ year-ending 2008 annual reports. Half the sampled companies use fair value while half use historical cost, both methods being allowable under International Financial Reporting Standards (IFRS and Chinese Accounting Standards (CAS. This represents the lowest possible level of comparability (or harmony when there are only two choices of method. A combination of T indices to summarise the level of comparability and logistic regression reveals that companies with an international influence (listed on international stock exchanges and/or with international operations are more likely to use fair value. Furthermore, there is evidence that companies with above average volatility in earnings are more likely to use fair value than historical cost. The consequences for domestic and international harmony for regulators and investors is discussed in the context of the opening of Chinese markets to international investment.

  8. Cost effectiveness of robotic mitral valve surgery

    Science.gov (United States)

    2017-01-01

    Significant technological advances have led to an impressive evolution in mitral valve surgery over the last two decades, allowing surgeons to safely perform less invasive operations through the right chest. Most new technology comes with an increased upfront cost that must be measured against postoperative savings and other advantages such as decreased perioperative complications, faster recovery, and earlier return to preoperative level of functioning. The Da Vinci robot is an example of such a technology, combining the significant benefits of minimally invasive surgery with a “gold standard” valve repair. Although some have reported that robotic surgery is associated with increased overall costs, there is literature suggesting that efficient perioperative care and shorter lengths of stay can offset the increased capital and intraoperative expenses. While data on current cost is important to consider, one must also take into account future potential value resulting from technological advancement when evaluating cost-effectiveness. Future refinements that will facilitate more effective surgery, coupled with declining cost of technology will further increase the value of robotic surgery compared to traditional approaches. PMID:28203539

  9. A new method of material resources management based on material flow cost accounting for industrial enterprises

    OpenAIRE

    Khaldin, K. S.

    2016-01-01

    In the article a new method of material resources management for industrial enterprises is introduced. The method is based on the concepts of sustainable development and the elements of environmental management theory, such as life cycle assessment and material flow cost accounting. Steps that have to be completed in order to improve material resources efficiency are outlined and discussed in detail. Two possible optimization routines are also introduced and reviewed, namely: search for a bet...

  10. Cost-effective nursing practice: cost-awareness and empowerment.

    Science.gov (United States)

    Fisher, P

    1993-12-01

    Cost-effective nursing practice is essential to succeed today as resources allocated to health care are declining. Realizing that any change poses a threat to our security, it is imperative that stakeholders be permitted to participate in decision-making processes affecting their work. An honest, open exchange of ideas towards cost-effective practices should be encouraged. Cost-effective behaviours are influenced significantly by negative attitudes with regard to loss of human resources, increased workload, and potential pay cuts. This article describes innovative strategies which could promote successful cost-effective nursing practice, including working smarter, not working harder. Topics addressed are attitude, awareness and empowerment.

  11. Economic evaluation of universal 7-valent pneumococcal conjugate vaccination in Taiwan: A cost-effectiveness analysis

    Directory of Open Access Journals (Sweden)

    David Bin Chia Wu

    2013-03-01

    Conclusion: Taking herd effect and indirect costs into account, PCV7 vaccination is cost-effective in Taiwan. Further pharmacoeconomic model should include herd effect in CEA of infectious disease research.

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

    Directory of Open Access Journals (Sweden)

    Cleopatra Sendroiu

    2006-07-01

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

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

    Directory of Open Access Journals (Sweden)

    Aureliana Geta Roman

    2006-09-01

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

  14. 基于不安全性、健康影响和机动化交通外部成本的步行和自行车道网络的成本效益分析%Cost-benefit Analyses of Walking and Cycling Track Networks Taking into Account Insecurity,Health Effects and External Costs of Motorized Traffic

    Institute of Scientific and Technical Information of China (English)

    卡加汤·赛伦斯敏德; 邹晖

    2012-01-01

    The study presents cost-benefit analyses of walking and cycling track networks in three Norwegian cities. The cost-benefit analyses take into account the benefit of reduced insecurity and the health benefits of the improved fitness the use of non-motorized transport provides. In addition to reductions in health costs, the analyses also take into account that a change from travel by car to cycling or walking means reduced external costs (e.g. air pollution and noise) from motorized traffic and reduced parking costs. The benefits of investments in cycle networks are estimated to be at least 4~5 times the costs. Such investments are thus more beneficial to society than other transport investments. The results of such complete cost-benefit analyses make it possible to calculate the benefits to society that are not realized because motorized traffic prevents people from bicycling or walking as much as they otherwise would prefer. These ' barrier costs' attributable to motorized traffic are estimated to be of at least the same magnitude as air pollution costs and more than double the noise costs. Barrier costs should therefore be taken into account in the same way as other external costs, when the issue is to determine the proper level of car taxes or to evaluate different kinds of restrictions on car use.%本文介绍了对三个挪威城市中步行和自行车道网络进行的成本效益分析.这项成本效益分析考虑了由采用非机动化交通方式带来的不安全性的减少和健康收益.除了健康成本的降低之外,分析还考虑了从开车出行转变为骑自行车出行或步行带来的机动化交通外部成本的减少(如空气污染和噪音)以及停车成本的降低.投资自行车道网络带来的收益估计至少是其成本的4~5倍.因此这种投资比其他交通投资对社会更有益.此项完整的成本效益分析的结果使人们有可能计算原来没有被意识到的社会效益——因为机动化交通阻

  15. Costs and cost-effectiveness of delivering intermittent preventive treatment through schools in western Kenya

    Directory of Open Access Journals (Sweden)

    Jukes Matthew CH

    2008-09-01

    Full Text Available Abstract Background Awareness of the potential impact of malaria among school-age children has stimulated investigation into malaria interventions that can be delivered through schools. However, little evidence is available on the costs and cost-effectiveness of intervention options. This paper evaluates the costs and cost-effectiveness of intermittent preventive treatment (IPT as delivered by teachers in schools in western Kenya. Methods Information on actual drug and non-drug associated costs were collected from expenditure and salary records, government budgets and interviews with key district and national officials. Effectiveness data were derived from a cluster-randomised-controlled trial of IPT where a single dose of sulphadoxine-pyrimethamine and three daily doses of amodiaquine were provided three times in year (once termly. Both financial and economic costs were estimated from a provider perspective, and effectiveness was estimated in terms of anaemia cases averted. A sensitivity analysis was conducted to assess the impact of key assumptions on estimated cost-effectiveness. Results The delivery of IPT by teachers was estimated to cost US$ 1.88 per child treated per year, with drug and teacher training costs constituting the largest cost components. Set-up costs accounted for 13.2% of overall costs (equivalent to US$ 0.25 per child whilst recurrent costs accounted for 86.8% (US$ 1.63 per child per year. The estimated cost per anaemia case averted was US$ 29.84 and the cost per case of Plasmodium falciparum parasitaemia averted was US$ 5.36, respectively. The cost per case of anaemia averted ranged between US$ 24.60 and 40.32 when the prices of antimalarial drugs and delivery costs were varied. Cost-effectiveness was most influenced by effectiveness of IPT and the background prevalence of anaemia. In settings where 30% and 50% of schoolchildren were anaemic, cost-effectiveness ratios were US$ 12.53 and 7.52, respectively. Conclusion This

  16. A Departmental Cost-Effectiveness Model.

    Science.gov (United States)

    Holleman, Thomas, Jr.

    In establishing a departmental cost-effectiveness model, the traditional cost-effectiveness model was discussed and equipped with a distant and deflation equation for both benefits and costs. Next, the economics of costing was examined and program costing procedures developed. Then, the model construct was described as it was structured around the…

  17. An fMRI study on sunk cost effect.

    Science.gov (United States)

    Zeng, Jianmin; Zhang, Qinglin; Chen, Changming; Yu, Rongjun; Gong, Qiyong

    2013-06-26

    Sunk cost effect (also called escalation of commitment, etc) is a pervasive, interesting and famous decision bias, which has been intensively discussed in psychology, economics, management, political science, zoology, etc. To date, little has been known about the neural basis of this phenomenon. We investigated it by using functional magnetic resonance imaging (fMRI) to monitor healthy subjects' brain activities when they made decisions in a task wherein sunk cost and incremental cost were systematically manipulated. Higher sunk cost only increased activity of some brain areas (mainly lateral frontal and parietal cortices, which are involved in risk-taking), whereas lower incremental cost mainly increased activity of some brain areas (including striatum and medial prefrontal cortex, which are sensitive to rewards). No overlapping brain areas were found to respond to both sunk cost and incremental cost. These results favor certainty effect over self-justification or diminishing sensitivity as account of sunk cost effect.

  18. The Ponder of Certain Questions in Hospital Cost Accounting%对医院成本核算若干问题的思考

    Institute of Scientific and Technical Information of China (English)

    陈健君

    2011-01-01

    通过对医院成本核算的作用、范围和现状以及在成本管理应注意的问题的阐述,说明成本核算在医院经济运行中有着重要的作用.%By describing the effect, range, present situation of hospital's cost accounting and the key problems in cost management, this paper introduces the important effect of cost accounting in hospital's economic operation.

  19. Study on Accounting Cost Management of Logistics Enterprises%物流企业会计成本管理研究

    Institute of Scientific and Technical Information of China (English)

    高国云; 白玉翠

    2013-01-01

    主要从物流企业的会计成本管理现状出发,分析物流企业财务管理和会计成本中存在的问题,并从成本核算、税收、融资及财务管理等方面探索了实现物流企业会计成本管理的有效途径和方法.%In this paper, starting from the current status of the accounting cost management of logistics enterprises, we analyzed the problems existing in the financial management and accounting cost of logistics enterprises and then on the aspects of cost accounting, taxation and financing and financial management, explored effective means and ways for the accounting cost management of these enterprises.

  20. Cost effectiveness and efficiency in assistive technology service delivery.

    Science.gov (United States)

    Warren, C G

    1993-01-01

    In order to develop and maintain a viable service delivery program, the realities of cost effectiveness and cost efficiency in providing assistive technology must be addressed. Cost effectiveness relates to value of the outcome compared to the expenditures. Cost efficiency analyzes how a provider uses available resources to supply goods and services. This paper describes how basic business principles of benefit/cost analysis can be used to determine cost effectiveness. In addition, basic accounting principles are used to illustrate methods of evaluating a program's cost efficiency. Service providers are encouraged to measure their own program's effectiveness and efficiency (and potential viability) in light of current trends. This paper is meant to serve as a catalyst for continued dialogue on this topic.

  1. Effect of Mental Accounting on Corporate Profitability

    African Journals Online (AJOL)

    PROF. OLIVER OSUAGWA

    2015-06-01

    Jun 1, 2015 ... levels of utility to each asset group, which affects their ... “safety capital” which they invest in low-risk investments ..... relevance of mental accounting for the pricing of financial ... components, a multiple regression model has.

  2. Cost effectiveness in trauma care.

    Science.gov (United States)

    Elliott, D C; Rodriguez, A

    1996-02-01

    The above discussion brings together a vast body of data that together proclaim with fervent clarity: Traumatic injuries are expensive. The expense is paid in productive lives lost, in permanent disability, in pain and suffering, and in health care resources consumed. As local and regional trauma systems struggle for development and survival, competition for the health care dollar casts in the additional necessity of providing the service of trauma care with maximum efficiency. Despite the variety of cost-efficiency measures described above, a majority of trauma centers continue to operate "in the red." Such cannot continue indefinitely. Fiscal responsibility dictates that health care institutions must balance budgets in order to maintain operations. Four primary strategies for cost containment appear from the above discussion: 1. Improve reimbursement rates from trauma patients. 2. Increase outside funding from government sources. 3. Improve cost efficiency of diagnostic and therapeutic procedures used in trauma patient management. 4. Increase efforts aimed at primary prevention of intentional and unintentional injuries. In the final analysis, most authors agree that the last strategy offers the best hope. As stated in their article, "The Economic Impact of Injuries," Harlan and colleagues conclude that "the most effective medical and cost reduction strategy would be prevention." The same article goes on to detail how greater funding for research into optimal prevention modalities could reap societal and economic benefits far beyond the value of the initial outlay. Yet such research funding continues to be inadequate. For every dollar spent on medical care of cancer patients, nine cents is directed to research. For every dollar spent on trauma care, less than a penny is spent on research. Until the public recognizes the terrible toll trauma extracts in lives, livelihood, and money wasted and until it realizes the pre-eminent importance of prevention, care of the

  3. The Influence Of Costs Accounting And Professional Accountant On The Training Of Sales Price Of Micro And Small Enterprises In Porto Velho City

    Directory of Open Access Journals (Sweden)

    César Licório

    2016-06-01

    Full Text Available The aim of this paper is to identify the contribution of cost accounting and professional accountant, as a competitive advantage in the formation of the selling price of micro and small enterprises in Porto Velho city. The methodology used for the preparation of this work was a survey, of course, literature, descriptive and qualitative, as well as a field study using questionnaire. Starting from the following problem: in a globalized economy, with such aggressive pricing, which the importance of cost accounting and the advice of a professional accountant in the formation of the selling price? This research is justified in the increasingly competitive market, such as the Old Port, where any detail can bring a great advantage in the bottom line. The main results identified show that the vast majority of micro and small entrepreneurs of Porto Velho do not use cost accounting, nor the aid of a counter, a qualified professional with the necessary techniques to support the formation of their prices so they do not incur errors that bring you losses also do not use the advantage of the information that the cost accounting features for decision making. In a globalized economy, specifically in a growing market as the Porto Velho any detail can make the difference between success and failure of a micro and small business, cost accounting becomes an increasingly necessary tool, and it is undeniable the contribution that the counter as specialized professional can bring to the manager has grounds to form their prices, deciding marketing strategies, and control costs.

  4. 18 CFR 367.4582 - Account 458.2, Indirect costs charged to non-associate companies.

    Science.gov (United States)

    2010-04-01

    ... costs charged to non-associate companies. 367.4582 Section 367.4582 Conservation of Power and Water..., Indirect costs charged to non-associate companies. This account must include recovery of those indirect costs of services performed for non-associate companies that cannot be specifically assigned and...

  5. Pursuing Photovoltaic Cost-Effectiveness

    DEFF Research Database (Denmark)

    Yang, Yongheng; Koutroulis, Eftichios; Sangwongwanich, Ariya

    2017-01-01

    Countries with considerable PhotoVoltaic (PV) installations are facing a challenge of overloading their power grid during peak-power production hours if the power infrastructure remains the same. To address this, regulations have been imposed on PV systems, where more active power control should...... be flexibly performed. As an advanced control strategy, the Absolute Active Power Control (AAPC) can effectively solve the overloading issues by limiting the maximum possible PV power to a certain level (i.e., the power limitation), and also benefit the inverter reliability due to the reduction in the thermal...... loading of the power devices. However, its feasibility is challenged by the associated energy losses. An increase of the inverter lifetime and a reduction of the energy yield can alter the cost of energy, demanding an optimization of the power limitation. Therefore, aiming at minimizing the Levelized Cost...

  6. Sustainability cost accounting - Part 2: a case study in the South African process industry

    CSIR Research Space (South Africa)

    Brent, AC

    2007-05-01

    Full Text Available May 2007 Vol 18(1): 1-17 SUSTAINABILITY COST ACCOUNTING - PART 2: A CASE STUDY IN THE SOUTH AFRICAN PROCESS INDUSTRY A.C. Brent1,2, R.P.G. van Erck1 and C. Labuschagne1 1Chair of Life Cycle Engineering Department of Engineering and Technology... Framework, Directorate-General XII, Brussels. [6] Department of Minerals and Energy (DME). 2003. Data retrieved from http://www.dme.gov.za on 26 July 2003. [7] Van Erck, R.P.G. 2003. Monetary evaluation of business sustainability. Case study: GTL fuel...

  7. Brief talk on project cost accounting management%浅谈工程项目成本核算管理

    Institute of Scientific and Technical Information of China (English)

    石建功

    2009-01-01

    Aiming at the importance of the project cost accounting management, the author describes the importance of the proiect cost accounting and method of cost accounting division, based on examples provides that the cast accounting should do well from six aspects, that is human, material, machine, quality, safety,and indirect expense, so as to enhance project cost accounting management.%针对工程项目成本核算管理的重要性,阐述了工程项目成本核算的重要性和成本核算划分的方法,通过实例提出成本核算应从人、料、机及质量、安全、间接费用六个环节抓好,以加强工程项目成本核算管理.

  8. Individual social security accounts: issues in assessing administrative feasibility and costs.

    Science.gov (United States)

    Olsen, K A; Salisbury, D L

    1998-11-01

    Whether to add individual accounts (IAs) to the Social Security system is a highly political issue. But almost lost in the debate so far have been any practical considerations about how to administer such accounts. Any discussion of whether to create individual accounts must also address the basic but critical questions of how they would work: Who would run them? What would they cost? Logistically, are they even possible? This EBRI Issue Brief provides an overview of the most salient administrative issues facing the current Social Security reform debate--issues that challenge proponents to carefully think through how their proposals could be implemented so as to achieve their policy goals. The options and difficulties in administering IAs raise concerns that cut across ideology. The object of this report is neither to dissuade the advocates nor support the critics of individual accounts. Rather, it is to bring practical considerations to a political debate that has largely ignored the pragmatic challenges of whether IAs would be too complex for participants to understand or too difficult for record keepers to administer. The major findings in this analysis include: Adding individual accounts to Social Security could be the largest undertaking in the history of the U.S. financial market, and no system to date has the capacity to administer such a system. The number of workers currently covered by Social Security--the largest single entitlement program in the nation--is at least four times higher than the combined number of all tax-favored employment-based retirement accounts in the United States, which are administered by hundreds of entities. Direct comparisons between employment-based retirement savings plans and Social Security reform are tenuous at best. Social Security covers workers and businesses that are disproportionately excluded from employment-based plans. Because of these differences, a system of individual Social Security accounts would be more

  9. ESTIMATING THE COST-VALUE RELATIONSHIP USING INSTRUMENTS OF MANAGEMENT ACCOUNTANCY

    Directory of Open Access Journals (Sweden)

    Iuliana GEORGESCU

    2010-12-01

    Full Text Available According to the Declaration of the International Federation of Accountants (IFAC, 1998, in the managementaccounting evolution the period after 1995 is characterized by the interest in creating or producing value throughefficacious and efficient use of resources using the techniques whuch analyze the value inductors for the customer andshareholders, through institutional innovation. In this context, the concern is to eliminate "non-value added activities",that were characteristic for higher prices without increasing value for the customer. Awareness of this fact wasfollowed by a general mobilization to cover the development of integrative tools and models designed to manage costsand value together, put them in bundles and carry out arbitrage between these two categories of elements: "the stakes isto optimize the enterprise supply by adapting the capital that it invests at the same level that is the customer value of theproduct".Starting from the definition of value, we intend to begin to explore the concept of customer value and, in particular, wewill try to see if it differs from the price paid by the customer. Then we highlight the complexity of the concept ofcustomer, multiple customers and unstable customers, because this is the fact that makes measuring and ranking thevalues that they perceive to be difficult, or in any case, relative. In the second part of the article we will look on theproblematic relationship between cost and value. To do this we will analyze the main management accounting methodsproposed to build this relationship, especially insisting on the target costing method and activity-based costing method.

  10. Analysis of early accountable care organizations defines patient, structural, cost, and quality-of-care characteristics.

    Science.gov (United States)

    Epstein, Arnold M; Jha, Ashish K; Orav, E John; Liebman, Daniel L; Audet, Anne-Marie J; Zezza, Mark A; Guterman, Stuart

    2014-01-01

    Accountable care organizations (ACOs) have attracted interest from many policy makers and clinical leaders because of their potential to improve the quality of care and reduce costs. Federal ACO programs for Medicare beneficiaries are now up and running, but little information is available about the baseline characteristics of early entrants. In this descriptive study we present data on the structural and market characteristics of these early ACOs and compare ACOs' patient populations, costs, and quality with those of their non-ACO counterparts at baseline. We found that ACO patients were more likely than non-ACO patients to be older than age eighty and had higher incomes. ACO patients were less likely than non-ACO patients to be black, covered by Medicaid, or disabled. The cost of care for ACO patients was slightly lower than that for non-ACO patients. Slightly fewer than half of the ACOs had a participating hospital. Hospitals that were in ACOs were more likely than non-ACO hospitals to be large, teaching, and not-for-profit, although there was little difference in their performance on quality metrics. Our findings can be useful in interpreting the early results from the federal ACO programs and in establishing a baseline to assess the programs' development.

  11. 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

  12. 基于估时作业成本法的医院全成本核算研究%Research on the Hospital Total Cost Accounting Based on Time-driven Activity-based Costing

    Institute of Scientific and Technical Information of China (English)

    陈利娜

    2014-01-01

    随着医疗卫生体制改革的不断进行,医院规模不断扩大,服务项目日益增多,传统的成本核算方法不能提供准确信息,无法进行事前控制,也难以为绩效奖励提供有效的信息。另一方面,医院内部的直接成本在总成本中所占比例较小,医疗服务流程相对固定,使得估时作业成本法能够适应医院成本核算的要求。该方法通过归集与分配成本数据,确定核算单元,计算出单元的全成本;再以时间作为成本动因,把科室全成本分摊到各个医疗服务成本对象上。%With the deepening of medical and health system, the scale of hospital has expanded continuously, and the medical services are increasing.The traditional cost accounting methods cannot provide accurate information, are also difficult to control in advance, and cannot pro-vide effective information.On the other hand, direct cost accounts a few of the total costs, and each medical service process is relatively fixed. Those all make time driven activity based costing meet the requirement of hospital cost accounting.Time driven activity based costing collects and distributes cost data, confirms accounting unit, and calculates the total cost of each accounting unit.And then it identifies time as cost drivers, and allocates the total cost to each medical service cost object.

  13. ENVIRONMENTAL MANAGEMENT ACCOUNTING AND THE OPPORTUNITY COST OF ENVIRONMENT MANAGEMENT SYSTEMS

    Directory of Open Access Journals (Sweden)

    ALIN EMANUEL ARTENE

    2012-05-01

    Full Text Available We all have seen the effects of the global economic and financial crisis and it becomes clearly that major changes have to occur in our economy in order to prevent a crisis in the use of the natural resources that are becoming more and more limited. This is why all types of organizations must turn their attention on the efficient use of resources that an environmental management system offers. Environmental management accounting presents a lot of information to managers within any organization mainly because it looks forward instead of looking back into the history of the firm such as traditional financial accounting does. Our objectives are to enlarge the scope and boundaries of environment management accounting so that managers can make efficient decisions in their organizations.

  14. Discussing the Cost Accounting and Cost Management of Hospital%探讨医院成本核算与成本管理

    Institute of Scientific and Technical Information of China (English)

    张秋颖

    2014-01-01

    Objectiveto discuss the hospital cost accounting and cost management.Methods to analyze the hospital cost accounting method and the present situation and the classification of hospital cost management, strengthen management measures are put forward.Results strengthen the hospital cost accounting and management, is to improve the utilization efficiency of hospital costs, reducing waste of money.Conclusion hospital cost accounting and cost management can promote the hospital economic benefit.%目的:对医院成本核算和成本管理进行探讨。方法分析医院成本核算方法与现状及医院成本管理的分类,提出强化管理措施。结果加强医院的成本核算和管理,是提高医院成本利用效率,减少资金浪费的重要手段。结论医院成本核算与成本管理能够促进医院经济效益。

  15. Multiple account benefit-cost analysis: a practical guide for the systematic evaluation of project and policy alternatives

    National Research Council Canada - National Science Library

    Shaffer, Marvin

    2010-01-01

    ... with a proposed project or action. By contrast, multiple account benefit-cost analysis recognizes that all values are complex and that not all consequences can be expressed in monetary terms or incorporated into one summary measure of net benefit...

  16. 军事物流成本核算方法研究%On Military Logistics Cost Accounting

    Institute of Scientific and Technical Information of China (English)

    杨希锐; 张启义; 张志刚

    2012-01-01

    The military logistics cost accounting is a kind of important military economic management activity. The current status of military logistics cost accounting and the principle of activity - based costing method were analyzed in the paper. The method of cost accounting of military logistics applying the activity - based costing method was provided. The necessity of activity - based costing applied to military logistics was verified from the following aspects : the process characteristics of military logistics activity, the diversity of military logistics support tasks, and the cost assessment and performance evaluation of military logistics. Related problems in the cost accounting of military logistics applying activity - based costing method were studied.%军事物流成本核算是一种重要的军事经济管理活动。对军事物流成本核算的现状和作业成本法的基本原理进行了分析,提出了应用作业成本法进行军事物流成本核算的基本方法,指出了应用作业成本法进行军事物流成本核算需要注意的几个问题。

  17. An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC Method

    Directory of Open Access Journals (Sweden)

    Irina-Alina Preda

    2008-11-01

    Full Text Available In this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan according to the Activity- Based Costing (ABC method. We explain the advantages presented by the dissociated organization of management accounting, in contrast with the tabular- statistical form. The article also describes the methodological steps to be taken in the process of recording book entries, according to the Activity-Based Costing (ABC method in Romania.

  18. The Effects of Different Teaching Approaches in Introductory Financial Accounting

    Science.gov (United States)

    Chiang, Bea; Nouri, Hossein; Samanta, Subarna

    2014-01-01

    The purpose of the research is to examine the effect of the two different teaching approaches in the first accounting course on student performance in a subsequent finance course. The study compares 128 accounting and finance students who took introductory financial accounting by either a user approach or a traditional preparer approach to examine…

  19. The Effects of Different Teaching Approaches in Introductory Financial Accounting

    Science.gov (United States)

    Chiang, Bea; Nouri, Hossein; Samanta, Subarna

    2014-01-01

    The purpose of the research is to examine the effect of the two different teaching approaches in the first accounting course on student performance in a subsequent finance course. The study compares 128 accounting and finance students who took introductory financial accounting by either a user approach or a traditional preparer approach to examine…

  20. Strategic Accountability Is Key to Making PLCs Effective

    Science.gov (United States)

    Easton, Lois Brown

    2017-01-01

    Professional Learning Communities (PLCs) are often criticized for failing to focus on real problems of teaching and learning and for failing to deliver improvement. That is where accountability comes into play. Strategic accountability distinguishes PLCs that are effective from those that are not. Everyone knows what accountability is, but the…

  1. Strategic Accountability Is Key to Making PLCs Effective

    Science.gov (United States)

    Easton, Lois Brown

    2017-01-01

    Professional Learning Communities (PLCs) are often criticized for failing to focus on real problems of teaching and learning and for failing to deliver improvement. That is where accountability comes into play. Strategic accountability distinguishes PLCs that are effective from those that are not. Everyone knows what accountability is, but the…

  2. METHODS OF ACCOUNTING FOR THE EFFECTS OF INFLATION INDICATORS OF ACCOUNTING (FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Roshchektayeva U. Y.

    2016-06-01

    Full Text Available The article deals with the qualitative characteristics of the accounting (financial statements in accordance with International Financial Reporting Standards: understandability, relevance, reliability and comparability. The article gives a definition of reliability of the accounting (financial statements as one of the most important quality characteristics that ensure the usefulness of accounting information for a wide range of users. We present main consequences of the lack of consideration of the impact of inflation on the performance of financial statements. We have studied the methods of adjustment of financial statements for inflation indicators that can identify and neutralize the effects of inflation on the performance of economic activities of commercial organizations

  3. A Subcultural Account of Media Effects

    Science.gov (United States)

    Howitt, Dennis; Dembo, Richard

    1974-01-01

    A critical review and analysis of the literature on the effects--aggressive drive, behavior or attitude--of mass media violence, suggesting that the processes of media influence are more subtle than traditional effects formulations imply. (Author/SF)

  4. Hip Fracture Prevention: Cost-Effective Strategies

    OpenAIRE

    Peter Vestergaard; Lars Rejnmark; Leif Mosekilde

    2001-01-01

    The available literature on cost benefit, cost effectiveness and cost utility of different drug and non-drug regimens in preventing hip fractures was reviewed. The cost of a hip fracture and of the different treatment regimens varied considerably from one country to another. In primary prevention, potential savings only exceeded costs in women over the age of 70 years treated with hormonal replacement therapy (HRT). In the case of HRT, treating those with low bone mineral density levels (seco...

  5. Methods for analyzing cost effectiveness data from cluster randomized trials

    Directory of Open Access Journals (Sweden)

    Clark Allan

    2007-09-01

    Full Text Available Abstract Background Measurement of individuals' costs and outcomes in randomized trials allows uncertainty about cost effectiveness to be quantified. Uncertainty is expressed as probabilities that an intervention is cost effective, and confidence intervals of incremental cost effectiveness ratios. Randomizing clusters instead of individuals tends to increase uncertainty but such data are often analysed incorrectly in published studies. Methods We used data from a cluster randomized trial to demonstrate five appropriate analytic methods: 1 joint modeling of costs and effects with two-stage non-parametric bootstrap sampling of clusters then individuals, 2 joint modeling of costs and effects with Bayesian hierarchical models and 3 linear regression of net benefits at different willingness to pay levels using a least squares regression with Huber-White robust adjustment of errors, b a least squares hierarchical model and c a Bayesian hierarchical model. Results All five methods produced similar results, with greater uncertainty than if cluster randomization was not accounted for. Conclusion Cost effectiveness analyses alongside cluster randomized trials need to account for study design. Several theoretically coherent methods can be implemented with common statistical software.

  6. Comparison of cost determination of both resource consumption accounting and time-driven activity-based costing systems in a healthcare setting.

    Science.gov (United States)

    Özyapıcı, Hasan; Tanış, Veyis Naci

    2016-06-02

    Objective The aim of the present study was to explore the differences between resource consumption accounting (RCA) and time-driven activity-based costing (TDABC) systems in determining the costs of services of a healthcare setting.Methods A case study was conducted to calculate the unit costs of open and laparoscopic gall bladder surgeries using TDABC and RCA.Results The RCA system assigns a higher cost both to open and laparoscopic gall bladder surgeries than TDABC. The total cost of unused capacity under the TDABC system is also double that in RCA.Conclusion Unlike TDABC, RCA calculates lower costs for unused capacities but higher costs for products or services in a healthcare setting in which fixed costs make up a high proportion of total costs.What is known about the topic? TDABC is a revision of the activity-based costing (ABC) system. RCA is also a new costing system that includes both the theoretical advantages of ABC and the practical advantages of German costing. However, little is known about the differences arising from application of TDABC and RCA.What does this paper add? There is no study comparing both TDABC and RCA in a single case study based on a real-world healthcare setting. Thus, the present study fills this gap in the literature and it is unique in the sense that it is the first case study comparing TDABC and RCA for open and laparoscopic gall bladder surgeries in a healthcare setting.What are the implications for practitioners? This study provides several interesting results for managers and cost accounting researchers. Thus, it will contribute to the spread of RCA studies in healthcare settings. It will also help the implementers of TDABC to revise data concerning the cost of unused capacity. In addition, by separating costs into fixed and variable, the paper will help managers to create a blended (combined) system that can improve both short- and long-term decisions.

  7. Environmental Management Accounting (EMA: Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services

    Directory of Open Access Journals (Sweden)

    Cleopatra Sendroiu

    2006-10-01

    Full Text Available EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an organization’s internal decision-making. EMA is a relatively new tool in environmental management. Decades ago environmental costs were very low, so it seemed wise to include them in the overhead account for simplicity and convenience. Recently there has been a steep rise in all environmental costs, including energy and water prices as well as liabilities.

  8. Environmental Management Accounting (EMA: Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services

    Directory of Open Access Journals (Sweden)

    Costantin Roman

    2006-12-01

    Full Text Available EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an organization’s internal decision-making. EMA is a relatively new tool in environmental management. Decades ago environmental costs were very low, so it seemed wise to include them in the overhead account for simplicity and convenience. Recently there has been a steep rise in all environmental costs, including energy and water prices as well as liabilities.

  9. Cost accounting to determine prices: how well do prices reflect costs in the German DRG-system?

    Science.gov (United States)

    Schreyögg, Jonas; Tiemann, Oliver; Busse, Reinhard

    2006-08-01

    Germany has recently introduced a system of Diagnosis Related Groups (DRGs) to engender more appropriate resource allocation. The following article describes the German DRG-system and the methodologies used to determine prices. It analyses the extent to which prices, or calculated cost weights, reflect the actual costs incurred by hospitals for their respective services. We reveal that a "compression" of DRG cost weights occurs, and that the data sample used to calculate cost weights is lacking in terms of its representativeness. Although cost data accuracy has improved over the last few years there are still a number of challenges that need to be addressed.

  10. 基于作业成本法和会计法的成品油物流成本核算研究%Accounting Research of Product Oil Logistics Cost Based on the Operation Cost Method and Accounting Method

    Institute of Scientific and Technical Information of China (English)

    宋方文; 朱敏捷

    2012-01-01

    文章用成品油物流活动界定成品油物流成本范围,用会计和作业成本法相结合的方法进行成品油物流成本核算。以现有的成品油生产企业商品流通费用报表数据为基础,根据作业成本法的原则将成品油物流成本按运输、仓储等成品油物流功能活动进行成本分类,用会计核算法从基础数据中提取属于物流成本的部分,并补充报表中遗漏的属于计算范围的成品油物流成本。计算出的成品油物流成本也能够比较忠实地反映成品油物流活动的真实状态。%This article defined product oil logistics cost range with the product logistics activities. Accounting research of product oil logistics cost based on the operation cost method and accounting method. We study the logistics cost of product oil through existing product oil production enterprise commodity eireulation expense reports. Product oil logistics cost are classified according to the principle of operation cost method. Product oil logistics cost is divided into transportation cost, storage costs. We extract the logistics cost of parts using accounting method from based data and add statement of missing the product range calculation belong to the logistics cost. Calculated the product oil logistics costs can reflect faithfully the true state of product oil logistics ac- tivities.

  11. Costs and effects in lumbar spinal fusion

    DEFF Research Database (Denmark)

    Soegaard, Rikke; Christensen, Finn Bjarke; Christiansen, Terkel

    2007-01-01

    ) instrumented posterolateral lumbar spinal fusion, or (3) instrumented posterolateral lumbar spinal fusion + anterior intervertebral support. Analysis of costs was performed at the patient-level, from an administrator's perspective, by means of Activity-Based-Costing. Clinical effects were measured by means...... of the Dallas Pain Questionnaire and the Low Back Pain Rating Scale at baseline and 2 years postoperatively. Regression models were used to reveal determinants for costs and effects. Costs and effects were analyzed as a net-benefit measure to reveal determinants for cost-effectiveness, and finally, adjusted...... of the present investigation is a recommendation to focus further on determinants of cost-effectiveness. For example, patient characteristics that are modifiable at a relatively low expense may have greater influence on cost-effectiveness than the surgical technique itself--at least from an administrator...

  12. Price-transparency and cost accounting: challenges for health care organizations in the consumer-driven era.

    Science.gov (United States)

    Hilsenrath, Peter; Eakin, Cynthia; Fischer, Katrina

    2015-01-01

    Health care reform is directed toward improving access and quality while containing costs. An essential part of this is improvement of pricing models to more accurately reflect the costs of providing care. Transparent prices that reflect costs are necessary to signal information to consumers and producers. This information is central in a consumer-driven marketplace. The rapid increase in high deductible insurance and other forms of cost sharing incentivizes the search for price information. The organizational ability to measure costs across a cycle of care is an integral component of creating value, and will play a greater role as reimbursements transition to episode-based care, value-based purchasing, and accountable care organization models. This article discusses use of activity-based costing (ABC) to better measure the cost of health care. It describes examples of ABC in health care organizations and discusses impediments to adoption in the United States including cultural and institutional barriers. © The Author(s) 2015.

  13. A dynamic water accounting framework based on marginal resource opportunity cost

    Directory of Open Access Journals (Sweden)

    A. Tilmant

    2014-10-01

    Full Text Available Many river basins throughout the world are increasingly under pressure as water demands keep rising due to population growth, industrialization, urbanization and rising living standards. In the past, the typical answer to meet those demands focused on the supply-side and involved the construction of hydraulic infrastructures to capture more water from surface water bodies and from aquifers. As river basins were being more and more developed, downstream water users and ecosystems have become increasingly dependent on the management actions taken by upstream users. The increased interconnectedness between water users, aquatic ecosystems and the built environment is further compounded by climate change and its impact on the water cycle. Those pressures mean that it has become increasingly important to measure and account for changes in water fluxes and their corresponding economic value as they progress throughout the river system. Such basin water accounting should provide policy makers with important information regarding the relative contribution of each water user, infrastructure and management decision to the overall economic value of the river basin. This paper presents a dynamic water accounting approach whereby the entire river basin is considered as a value chain with multiple services including production and storage. Water users and reservoirs operators are considered as economic agents who can exchange water with their hydraulic neighbours at a price corresponding to the marginal value of water. Effective water accounting is made possible by keeping track of all water fluxes and their corresponding hypothetical transactions using the results of a hydro-economic model. The proposed approach is illustrated with the Eastern Nile River basin in Africa.

  14. A dynamic water accounting framework based on marginal resource opportunity cost

    Science.gov (United States)

    Tilmant, A.; Marques, G.; Mohamed, Y.

    2015-03-01

    Many river basins throughout the world are increasingly under pressure as water demands keep rising due to population growth, industrialization, urbanization and rising living standards. In the past, the typical answer to meet those demands focused on the supply side and involved the construction of hydraulic infrastructures to capture more water from surface water bodies and from aquifers. As river basins have become more and more developed, downstream water users and ecosystems have become increasingly dependent on the management actions taken by upstream users. The increased interconnectedness between water users, aquatic ecosystems and the built environment is further compounded by climate change and its impact on the water cycle. Those pressures mean that it has become increasingly important to measure and account for changes in water fluxes and their corresponding economic value as they progress throughout the river system. Such basin water accounting should provide policy makers with important information regarding the relative contribution of each water user, infrastructure and management decision to the overall economic value of the river basin. This paper presents a dynamic water accounting approach whereby the entire river basin is considered as a value chain with multiple services including production and storage. Water users and reservoir operators are considered as economic agents who can exchange water with their hydraulic neighbors at a price corresponding to the marginal value of water. Effective water accounting is made possible by keeping track of all water fluxes and their corresponding hypothetical transactions using the results of a hydro-economic model. The proposed approach is illustrated with the Eastern Nile River basin in Africa.

  15. Electrochemical Journals, AIP's Scitation, Cost-Effectiveness

    OpenAIRE

    Roth, Dana L

    2004-01-01

    A review of the relative subscription costs, page & article counts of Electrochemical Society journals compared with commercial counterparts. A description of the AIP's Scitation database. The relative cost-effectiveness (normalized cost/article/Impact Factor) of society and commercial journals related to electrochemistry.

  16. CT colonography and cost-effectiveness

    Energy Technology Data Exchange (ETDEWEB)

    Mavranezouli, Ifigeneia [University College London, National Collaborating Centre for Mental Health, Centre for Outcomes Research and Effectiveness, Sub-department of Clinical Health Psychology, London (United Kingdom); East, James E. [St Marks Hospital, Imperial College London, Wolfson Unit for Endoscopy, London (United Kingdom); Taylor, Stuart A. [University College Hospital, Specialist X-Ray, London (United Kingdom); University College Hospital, Department of Imaging, London (United Kingdom)

    2008-11-15

    CT colonography (CTC) is increasingly advocated as an effective initial screening tool for colorectal cancer. Nowadays, policy-makers are increasingly interested in cost-effectiveness issues. A number of studies assessing the cost-effectiveness of CTC have been published to date. The majority of findings indicate that CTC is probably not cost-effective when colonoscopy is available, but this conclusion is sensitive to a number of key parameters. This review discusses the findings of these studies, and considers those factors which most influence final conclusions, notably intervention costs, compliance rates, effectiveness of colonoscopy, and the assumed prevalence and natural history of diminutive advanced polyps. (orig.)

  17. 48 CFR 4.705-1 - Financial and cost accounting records.

    Science.gov (United States)

    2010-10-01

    ... wages: Retain 4 years. (e) Accounts payable records to support disbursements of funds for materials... records. (a) Accounts receivable invoices, adjustments to the accounts, invoice registers, carrier freight...: Retain 4 years. (c) Cash advance recapitulations, prepared as posting entries to accounts...

  18. On The Effectiveness of Social and Environmental Accounting

    Directory of Open Access Journals (Sweden)

    Marc Orlitzky

    2007-12-01

    Full Text Available This paper presents the broad outline of an instrumental theory of social and environmental accounting (SEA at two levels of analysis: organizational and societal.  We argue that, given the impact of signaling and transaction costs as well as various other costs and benefits of SEA, the level of SEA should be set so that marginal costs of SEA equal marginal benefits (at the firm level or marginal costs of SEA to society equal marginal benefits to society (in line with the tenets of social efficiency.  In this context, we summarize the overall empirical evidence regarding the financial benefits of social and environmental disclosures for the reporting organization. Moreover, because all organizational decision making is embedded in political governance systems, we also highlight the importance of these systems for SEA and conclude with three suggestions for future research.

  19. Distance Education in a Cost Accounting Course: Instruction, Interaction, and Multiple Measures of Learning Outcomes

    Directory of Open Access Journals (Sweden)

    Clement C. Chen

    2010-07-01

    Full Text Available Students in online and traditional classroom sections of an intermediate-level cost accounting course responded to a survey about their experiences in the course. Specifically, several items related to the instruction and learning outcomes were addressed. Additionally, student examination performance in the two types of sections was compared. The results suggest that students in both learning environments generally rated the instruction, professor/student interaction, and learning outcomes at a high level. However, where differences in satisfaction levels exist, the ratings generally were higher among students in the traditional classroom. Examination performance was comparable on 14 of 18 topic areas with the traditional method producing better comprehension in three of the remaining four areas. While student learning, instruction, and interaction between students and with the instructor were good in the online sections, the results suggest that the traditional learning approach provided a level of richness to the student learning experience that was not matched in the online approach. Overall, the survey results have implications for course design going forward, regardless of course delivery method.

  20. THE EFFECTS OF GLOBALIZATION IN NATIONAL ACCOUNTS

    Directory of Open Access Journals (Sweden)

    Clementina IVAN-UNGUREANU

    2007-06-01

    Full Text Available In the OECD Handbook on Economic Globalization, the term “globalization” is used to describe” the increasing internationalization of financial markets and of markets for goods and services. Globalization refers above all to a dynamic and multidimensional process of economic integration whereby national resources become more and more internationally mobile while national economies become increasingly interdependent.”Understanding globalization requires theory as well as facts, but certainly the facts are key ingredients in any assessment of this important phenomenon. Indeed, the facts are necessary to test the theories and to quantify the importance of what the theories predict.New concepts are emerging as economists address the issues of globalization and they need to be better defined and measured. In particular, there is a need for standard concepts and definitions in the area of globalization and its effects. Work under way internationally on SNA 93 rev 1 should help considerably in this regard. There is a pressing need for greater coordination and cooperation in this domain. This paper, presents some of the issues involved in measurement of the indicators of globalization and in using those indicators to quantify and describe the phenomenon and to evaluate its economic impact.

  1. Discussion and Practice on Hospital Cost Accounting under the New Finance and Accounting System%新财务会计制度下医院成本核算的探讨与实践

    Institute of Scientific and Technical Information of China (English)

    韦健; 王晓飞; 蔡晓锋

    2012-01-01

    卫生部和财政部于2010年对原有的《医院财务制度》和《医院会计制度》进行了全面修订,实现了与企业会计准则部分接轨.与此相对应的是,已经开展全成本核算工作的医院,需要根据新的制度对成本核算的相关内容与细节进行相应的调整与完善.原有的《医院财务制度》和《医院会计制度》对成本核算的相关规定非常笼统,只是初步提出了医院需要进行成本核算,成本对象的划分不够科学,对医院开展成本核算工作缺乏现实指导意义.新的《医院财务制度》对医院开展成本核算工作起到了明确的指导作用,充实了成本分析和控制的内容.通过分析新的《医院财务制度》和《医院会计制度》在成本核算方面所涉及的变化与调整,结合成本核算的实践经验,对相关问题进行了深入的研究与探讨.%Ministry of Public Health and the Ministry of Finance have revised the former version of The Hospital Finance System and Hospital Accounting System in 2010. The practice has achieved the integration of the hospital accounting with the enterprise accounting standards. Accordingly, the hospitals, which have carried on the cost accounting, needs adjusting and perfecting the related content and details of the cost accounting system according to the new systems. Cost accounting in former The Hospital Finance System and The Hospital Accounting System are very general. That hospital needs cost accounty is necessary is initially proposed. The division of cost object isn't . Scientific, and it lacks guidance significance for cost accounting work in the hospital. New Hospital Finance System and Hospital Accounting System have clear guidance effect and enrich the content of cost analysis and control. By analyzing the change and adjustment on cost accounting in the new version of The Hospital Finance System and The Hospital Accounting System and combing with practical experience on cost

  2. Dynamic modeling of cost-effectiveness of rotavirus vaccination, Kazakhstan.

    Science.gov (United States)

    Freiesleben de Blasio, Birgitte; Flem, Elmira; Latipov, Renat; Kuatbaeva, Ajnagul; Kristiansen, Ivar Sønbø

    2014-01-01

    The government of Kazakhstan, a middle-income country in Central Asia, is considering the introduction of rotavirus vaccination into its national immunization program. We performed a cost-effectiveness analysis of rotavirus vaccination spanning 20 years by using a synthesis of dynamic transmission models accounting for herd protection. We found that a vaccination program with 90% coverage would prevent ≈880 rotavirus deaths and save an average of 54,784 life-years for children vaccine cost at vaccination program costs would be entirely offset. To further evaluate efficacy of a vaccine program, benefits of indirect protection conferred by vaccination warrant further study.

  3. Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

    Directory of Open Access Journals (Sweden)

    Jürgen Ernstberger

    2008-05-01

    Full Text Available This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles.

  4. Biosimilar medicines and cost-effectiveness

    Directory of Open Access Journals (Sweden)

    Steven Simoens

    2011-02-01

    Full Text Available Steven SimoensResearch Centre for Pharmaceutical Care and Pharmaco-economics, Faculty of Pharmaceutical Sciences, Katholieke Universiteit Leuven, Leuven, BelgiumAbstract: Given that biosimilars are agents that are similar but not identical to the reference biopharmaceutical, this study aims to introduce and describe specific issues related to the economic evaluation of biosimilars by focusing on the relative costs, relative effectiveness, and cost-effectiveness of biosimilars. Economic evaluation assesses the cost-effectiveness of a medicine by comparing the costs and outcomes of a medicine with those of a relevant comparator. The assessment of cost-effectiveness of a biosimilar is complicated by the fact that evidence needed to obtain marketing authorization from a registration authority does not always correspond to the data requirements of a reimbursement authority. In particular, this relates to the availability of adequately powered equivalence or noninferiority studies, the need for comparative data about the effectiveness in a real-world setting rather than the efficacy in a structured setting, and the use of health outcome measures instead of surrogate endpoints. As a biosimilar is likely to be less expensive than the comparator (eg, the reference biopharmaceutical, the assessment of the cost-effectiveness of a biosimilar depends on the relative effectiveness. If appropriately designed and powered clinical studies demonstrate equivalent effectiveness between a biosimilar and the comparator, then a cost-minimization analysis identifies the least expensive medicine. If there are differences in the effectiveness of a biosimilar and the comparator, other techniques of economic evaluation need to be employed, such as cost-effectiveness analysis or cost-utility analysis. Given that there may be uncertainty surrounding the long-term safety (ie, risk of immunogenicity and rare adverse events and effectiveness of a biosimilar, the cost-effectiveness

  5. Cost-effectiveness thresholds: pros and cons.

    Science.gov (United States)

    Bertram, Melanie Y; Lauer, Jeremy A; De Joncheere, Kees; Edejer, Tessa; Hutubessy, Raymond; Kieny, Marie-Paule; Hill, Suzanne R

    2016-12-01

    Cost-effectiveness analysis is used to compare the costs and outcomes of alternative policy options. Each resulting cost-effectiveness ratio represents the magnitude of additional health gained per additional unit of resources spent. Cost-effectiveness thresholds allow cost-effectiveness ratios that represent good or very good value for money to be identified. In 2001, the World Health Organization's Commission on Macroeconomics in Health suggested cost-effectiveness thresholds based on multiples of a country's per-capita gross domestic product (GDP). In some contexts, in choosing which health interventions to fund and which not to fund, these thresholds have been used as decision rules. However, experience with the use of such GDP-based thresholds in decision-making processes at country level shows them to lack country specificity and this - in addition to uncertainty in the modelled cost-effectiveness ratios - can lead to the wrong decision on how to spend health-care resources. Cost-effectiveness information should be used alongside other considerations - e.g. budget impact and feasibility considerations - in a transparent decision-making process, rather than in isolation based on a single threshold value. Although cost-effectiveness ratios are undoubtedly informative in assessing value for money, countries should be encouraged to develop a context-specific process for decision-making that is supported by legislation, has stakeholder buy-in, for example the involvement of civil society organizations and patient groups, and is transparent, consistent and fair.

  6. Effects of Accountancy Internship on Subsequent Academic Performance.

    Science.gov (United States)

    Kwong, K. S.; Lui, Gladie

    1991-01-01

    Explores the effects of accounting internships upon subsequent academic achievement. Reports that grade point averages and degree examination results of 10 Chinese University of Hong Kong students who had been interns were compared to scores of 236 accounting majors who had not. Concludes that internships increased student knowledge and…

  7. Effects of Accountancy Internship on Subsequent Academic Performance.

    Science.gov (United States)

    Kwong, K. S.; Lui, Gladie

    1991-01-01

    Explores the effects of accounting internships upon subsequent academic achievement. Reports that grade point averages and degree examination results of 10 Chinese University of Hong Kong students who had been interns were compared to scores of 236 accounting majors who had not. Concludes that internships increased student knowledge and…

  8. The contribution of Spanish account planners to advertising effectiveness

    Directory of Open Access Journals (Sweden)

    Cristina Sánchez-Blanco, Ph.D.

    2010-01-01

    Full Text Available This paper aims to establish the account planner’s role and contribution in the creation of effective communication strategies for advertisers. Account Planning was born in 1968 in two advertising agencies in London, within the media and marketing context of that period. In the present circumstances, characterized by consumers’ protagonism and the need of an integrated communication, the account planner has acquired a more prominent role as the protector of the consumer. The account planner works to assure that commercial communication is based on in-depth research about the consumers and their characteristics. Thus, account planners add value to advertisers’ success because they are in charge of conducting correct brand positioning and effective communication strategies, focused on in-depth consumer knowledge.These theoretical reflections are more relevant when applied to the empirical study of the contemporary situation of account planners working in Spain, where Account Planning is a recent discipline. It was in the early 1990s when the first advertising agencies adopted this function for the first time, however, in less than 20 years account planning has become a key department in commercial communication. The empirical study is based on a survey applied to professional of account planning working Spain.

  9. Economic Indicators of the Expenditures of Enterprise and the Costs of Production in Accounting, Statistics and Analysis

    OpenAIRE

    Vasyl Deriy; Stepan Popina

    2015-01-01

    The article is devoted to topical issues of economic nature, selection, development and use of economic indicators of expenditures of the enterprise and the cost of production in accounting, statistics and analysis. Given the author's interpretation of the term 'economic indicators', which are numerical values of natural, labor or cost meters, which appropriately characterizes the economic objects, facts, events, phenomena. It is proposed to form the following groups of economic indicators of...

  10. Principles-based or rules-based accounting standards?: benefits, costs, opportunities and risks

    National Research Council Canada - National Science Library

    José Alves Dantas; Fernanda Fernandes Rodrigues; Jorge Katsumi Niyama; Paulo Cesar de Melo Mendes

    2010-01-01

    .... Brazilian law and the statements published by the Accounting Pronouncements Committee (CPC) required the progressive convergence of Brazilian GAAP with IFRS which are considered to be principles-based accounting...

  11. Cost-effectiveness of asthma therapy: a comprehensive review.

    Science.gov (United States)

    Domínguez-Ortega, Javier; Phillips-Anglés, Elsa; Barranco, Pilar; Quirce, Santiago

    2015-01-01

    Asthma has an important impact in terms of both direct and indirect costs. In Europe, the disease costs € 19 000 million a year. Moreover, the cost is greater among patients with severe uncontrolled asthma and is even higher when the work productivity is also taken into account. Improved control of the disease results in cost savings. In this context, cost-effectiveness and cost-utility studies offer important information for clinicians in deciding the best treatment options for asthmatic patients and contribute to ensure an efficient use of the available healthcare resources. An English and Spanish literature search using electronic search engines (PubMed and EMBASE) was conducted in peer-review journals, from 2009 to June 2014. In order to perform the search for the most suitable and representative articles, key words were selected ("asthma", "cost-effectiveness", "cost-utility", "QALY", "cost-benefit", "economic impact of asthma" "healthcare cost", "asthma treatment" and "work productivity with asthma"). Two-hundred forty-three titles and abstracts were identified by the primary literature search. The full text of the potentially 76 eligible papers was reviewed, and 22 articles were qualified to be finally included. This article provides a comprehensive review on the evidence of cost-effectiveness of asthma treatments derived from the published literature and offers an overall summary of the socioeconomic burden of asthma and its relationship with the degree of disease control. Management alternatives, such as the use of combination therapy with ICS/LABA or omalizumab, when administered according to their current therapeutic indications, have been shown to be cost-effective.

  12. SUSTAINABILITY COST ACCOUNTING - PART 2: A CASE STUDY IN THE SOUTH AFRICAN PROCESS INDUSTRY

    Directory of Open Access Journals (Sweden)

    A.C. Brent

    2012-01-01

    Full Text Available

    ENGLISH ABSTRACT: A Sustainability Cost Accounting (SCA procedure has been introduced that expresses the impacts on sustainable development associated with a developed technology, by means of a common financial denominator. This paper uses a case study to demonstrate and assess the SCA procedure, which considers the construction and operation of a hypothetical Gas-to-Liquid (GTL fuelmanufacturing facility at a specific location in South Africa. The SCA indicators show that the negative environmental impacts associated with the GTL technology outweigh the internal economic benefits for the company. However, a net positive social benefit is associated with the technology, which decision-makers should consider with respect of the overall sustainability of the technology. Certain limitations of the SCA procedure are highlighted, and recommendations are made to develop such a methodology further.

    AFRIKAANSE OPSOMMING: ’n Volhoubaarheid Koste-Rekeningkunde prosedure (VKR word voorgestel waarvolgens die impakte van ’n ontwikkelde tegnologie op volhoubaarheid in ’n gemeenskaplike finansiële waarde aangegee kan word. ’n Gevallestudie word hier gebruik om die VKR-prosedure te demonstreer. Die gevallestudie beskryf die konstruksie en bedryf van ’n hipotetiese Gas-tot-Vloeistof brandstofvervaardigingsfasiliteit (GTV in ‘n spesifieke area van Suid-Afrika. Die VKR-indikators dui aan dat die negatiewe omgewingsimpakte van die GTV tegnologie tot ‘n geringe mate groter is as die interne ekonomiese voordele vir die maatskappy. Die tegnologie het wel oorwegende positiewe sosiale voordele wat besluitnemers in ag moet neem wanneer die globale volhoubaarheid van die tegnologie ge-assesseer word. Sekere beperkinge van die VKR-prosedure word uitgelig en voorstelle word gemaak om dié tipe metodologie verder te ontwikkel.

  13. How cost effective is CHP

    Energy Technology Data Exchange (ETDEWEB)

    Bakker, D.; Huizinga, J.

    1989-04-01

    A critical review of the calculations and conclusions of the CHP (combined heat and power generation) Preconditions Working Group, on which an article was published in the November 1988 issue of this magazine. According to the review a correct assignment of costs avoided in the power generating area is more important than gas price reduction. In a postscript to the review the authors of the November article oppose this view. 2 figs., 1 tab.

  14. 物流作业成本核算模型研究%Study on Logistics Activity Cost Accounting Model

    Institute of Scientific and Technical Information of China (English)

    李淼; 程国全

    2011-01-01

    通过对物流中心作业流程的标准化设计,基于作业成本法的思想,运用表格工具进行各项作业的成本参数设置,从而建立起物流作业成本核算模型.%Through designing the standard logistics center activity process and using the method of activity-based costing, the paper employs diagram and table drawing softwares to the setting of the cost parameters of various logistics activities which are then used to formulate the cost accounting model of logistics activities.

  15. 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)

  16. Cost-effective conservation of an endangered frog under uncertainty.

    Science.gov (United States)

    Rose, Lucy E; Heard, Geoffrey W; Chee, Yung En; Wintle, Brendan A

    2016-04-01

    How should managers choose among conservation options when resources are scarce and there is uncertainty regarding the effectiveness of actions? Well-developed tools exist for prioritizing areas for one-time and binary actions (e.g., protect vs. not protect), but methods for prioritizing incremental or ongoing actions (such as habitat creation and maintenance) remain uncommon. We devised an approach that combines metapopulation viability and cost-effectiveness analyses to select among alternative conservation actions while accounting for uncertainty. In our study, cost-effectiveness is the ratio between the benefit of an action and its economic cost, where benefit is the change in metapopulation viability. We applied the approach to the case of the endangered growling grass frog (Litoria raniformis), which is threatened by urban development. We extended a Bayesian model to predict metapopulation viability under 9 urbanization and management scenarios and incorporated the full probability distribution of possible outcomes for each scenario into the cost-effectiveness analysis. This allowed us to discern between cost-effective alternatives that were robust to uncertainty and those with a relatively high risk of failure. We found a relatively high risk of extinction following urbanization if the only action was reservation of core habitat; habitat creation actions performed better than enhancement actions; and cost-effectiveness ranking changed depending on the consideration of uncertainty. Our results suggest that creation and maintenance of wetlands dedicated to L. raniformis is the only cost-effective action likely to result in a sufficiently low risk of extinction. To our knowledge we are the first study to use Bayesian metapopulation viability analysis to explicitly incorporate parametric and demographic uncertainty into a cost-effective evaluation of conservation actions. The approach offers guidance to decision makers aiming to achieve cost-effective

  17. TRADE EFFECTS: REGULATORY, ACCOUNTING PRACTICES AND REPORTING OF INFORMATION RELATED

    Directory of Open Access Journals (Sweden)

    ARISTIŢA ROTILĂ

    2014-05-01

    Full Text Available It is known that within trade relations providers often credit customers for the value of goods or services which are the subject of conducted commercial transactions, this aspect being materialized in the issuance and acceptance of a trade effect. From the time of acceptance until maturity / settlement, trade effects should be reflected separately in the accounts and, to the extent that were not settled until the end of exercise, their value must be presented in the financial statements. Based on analysis of the Romanian accounting regulations, also taking into consideration the opinions expressed in specific literature concerning accounting reflection of trade effects, in this article we try to point out some aspects which, in our opinion, require clarification. We also want to point out some contradictions / inconsistencies regarding the reporting of information on the trade effects, specifically between the text of accounting regulations concerning the definition of accounting structures „cash and bank accounts” and “short term investments” and their contents when presented as positions in the balance sheet structure. In relation to the issues raised we try to prove the effects on the indicators concerning financial position and to make some suggestions that would have effects on Romanian accounting regulations, namely the improvement of financial reporting performed by the economic operators.

  18. 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.

  19. Household Rates of Return to Education in Rural Bangladesh: Accounting for Direct Costs, Child Labour, and Option Value

    Science.gov (United States)

    Shafiq, M. Najeeb

    2007-01-01

    This study estimates the returns to boys' education for rural Bangladeshi households by accounting for some conventionally neglected items: direct costs of education, foregone child labour earnings, and option value. The estimated returns are 13.5% for primary education, 7.8% for junior-secondary education, 12.9% for higher-secondary education,…

  20. Cost-effectiveness of pharmacological and psychosocial interventions for schizophrenia

    Directory of Open Access Journals (Sweden)

    Vos Theo

    2011-05-01

    Full Text Available Abstract Background Information on cost-effectiveness of interventions to treat schizophrenia can assist health policy decision making, particularly given the lack of health resources in developing countries like Thailand. This study aims to determine the optimal treatment package, including drug and non-drug interventions, for schizophrenia in Thailand. Methods A Markov model was used to evaluate the cost-effectiveness of typical antipsychotics, generic risperidone, olanzapine, clozapine and family interventions. Health outcomes were measured in disability adjusted life years. We evaluated intervention benefit by estimating a change in disease severity, taking into account potential side effects. Intervention costs included outpatient treatment costs, hospitalization costs as well as time and travel costs of patients and families. Uncertainty was evaluated using Monte Carlo simulation. A sensitivity analysis of the expected range cost of generic risperidone was undertaken. Results Generic risperidone is more cost-effective than typicals if it can be produced for less than 10 baht per 2 mg tablet. Risperidone was the cheapest treatment with higher drug costs offset by lower hospital costs in comparison to typicals. The most cost-effective combination of treatments was a combination of risperidone (dominant intervention. Adding family intervention has an incremental cost-effectiveness ratio of 1,900 baht/DALY with a 100% probability of a result less than a threshold for very cost-effective interventions of one times GDP or 110,000 baht per DALY. Treating the most severe one third of patients with clozapine instead of risperidone had an incremental cost-effectiveness ratio of 320,000 baht/DALY with just over 50% probability of a result below three times GDP per capita. Conclusions There are good economic arguments to recommend generic risperidone as first line treatment in combination with family intervention. As the uncertainty interval indicates

  1. On Problems and Countermeasures of Enterprise Accounting Cost Accounting%关于企业会计成本核算所存在问题及对策研究

    Institute of Scientific and Technical Information of China (English)

    王慧芬

    2014-01-01

    This article, through the analysis of the definition of enterprise accounting cost accounting and the role of enterprise cost accounting, discusses the problems of the current accounting cost accounting in the enterprises, and puts forward specific solutions on these problems.%本文通过分析企业会计成本核算的定义以及企业成本会计核算的作用,论述当前企业会计成本核算存在的问题,并且就这些问题提出了具体的解决措施。

  2. 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

  3. 论成本效益与成本会计信息的关系%On the Relationship of Cost Benefit and Cost Accounting Information

    Institute of Scientific and Technical Information of China (English)

    李一红; 张驰

    2012-01-01

    无论什么类型和性质的企业,无论采取什么样的经营方法和运行手段,其最终目标都是为了实现企业利益和企业价值的最大化,也都离不开企业会计核算这一贯穿始终的关键环节。然而,企业会计核算在遵循一般规范作用的同时,也应遵循"成本效益原则"。成本效益原则是企业会计核算的修订性原则,它所产生的必要条件是会计部门在提供成本会计信息时所产生的成本要低于它所带来的既定效益。%No matter what type and nature of enterprise, no matter what kind of operation method and operation means, its ultimate goal is to achieve the interests of enterprises and maximize the value of the enterprises. These cannot leave the business accounting that penetrates throughout the key link. However, enterprises' business accounting should follow the cost-benefit principle when it follow general norms. The cost-benefit principle is the revised principle of enterprises' business accounting, and its necessary condition is that the cost of accounting department in providing cost accounting information should be lower than its established benefits.

  4. 48 CFR 9903.302-4 - Illustrations of changes which do not meet the definition of “Change to a cost accounting practice.”

    Science.gov (United States)

    2010-10-01

    ... which do not meet the definition of âChange to a cost accounting practice.â 9903.302-4 Section 9903.302... definition of “Change to a cost accounting practice.” Description Accounting treatment (a) Changes in the...) A contractor maintained a Deferred Incentive Compensation Plan. After several years' experience,...

  5. 48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

    Science.gov (United States)

    2010-10-01

    ... accounting periods using an accelerated method.(ii) After change: The contractor assigns depreciation costs to cost accounting periods using the straight line method. (3) Contractor changes his general method... period in which the cost was incurred. (2) Contractor changes his methods for computing depreciation...

  6. Management Accounting in the Manufacturing Sector: Managing Costs at the Design and Production Stages

    NARCIS (Netherlands)

    Davila, Tony; Wouters, Marc; Chapman, Christopher S.; Hopwood, Anthony G.; Shields, Michael D.

    2006-01-01

    This chapter analyzes the empirical research literature on management accounting in the manufacturing sector including the development as well and manufacturing phases of the product lifecycle. As managing product development has gained terrain in companies over the last 15 years, management account

  7. Low-cost carriers fare competition effect

    NARCIS (Netherlands)

    Carmona Benitez, R.B.; Lodewijks, G.

    2010-01-01

    This paper examines the effects that low-cost carriers (LCC’s) produce when entering new routes operated only by full-service carriers (FSC’s) and routes operated by low-cost carriers in competition with full-service carriers. A mathematical model has been developed to determine what routes should b

  8. The Kyoto Protocol Is Cost-effective

    Directory of Open Access Journals (Sweden)

    Giulio A. De Leo

    2002-06-01

    Full Text Available Despite recent advances, there is a high degree of uncertainty concerning the climate change that would result from increasing atmospheric greenhouse gas concentrations. Also, opponents of the Kyoto Protocol raised the key objection that reducing emissions would impose an unacceptable economic burden on businesses and consumers. Based on an analysis of alternative scenarios for electricity generation in Italy, we show that if the costs in terms of damage to human health, material goods, agriculture, and the environment caused by greenhouse gas emissions are included in the balance, the economic argument against Kyoto is untenable. Most importantly, the argument holds true even if we exclude global external costs (those due to global warming, and account for local external costs only (such as those due to acidic precipitation and lung diseases resulting from air pollution.

  9. Cost Accounting of Public Hospitals from the Perspective of Activity-Based Costing%作业成本法视角下医院成本核算问题分析

    Institute of Scientific and Technical Information of China (English)

    朱梦嘉

    2016-01-01

    在竞争日渐激烈的市场环境下,医院要具备较强的竞争力,必须要加强成本管理,建立更合理、更科学、更具有可操作性的新的成本核算方法。作为更科学、更准确的核算方式,作业成本法不但能够适应医院的自身业务特征,同时还能满足成本核算中不断发展的要求。医院在实施作业成本法时应遵循成本效益原则和具体适用的原则,使用全面引进和局部分步实施的方法,力求保证平稳衔接,满足管理者需求,逐步推进。医院全体职工参与其中,确定成本核算目标,遵守成本效益的原则,这样在实际应用中,作业成本法才能发挥出它真正的优势。%Facing the market with increasingly fierce competition, hospitals need to improve the competitiveness by enhancing cost man-agement and create more reasonable, scientific and operable cost accounting method. As a more scientific and accurate accounting method, activity-based costing could not only adapt to the service characteristics of hospitals, but also meet the developmental demand of cost ac-counting. When carrying out activity-based costing, hospitals should abide by the cost-effective principle and applicative principle with both overall introduction and step-by-step implementation in ways that ensure stable connection and meet the demand of management. The staff of hospitals should participate in the cost accounting, determine the target of cost accounting, comply with the cost-benefit principle. In so doing, activity-based costing could exert its real strength in practices.

  10. Problems and Countermeasures of Hospital Cost Accounting%医院成本核算的问题和对策

    Institute of Scientific and Technical Information of China (English)

    万光武; 郑新宇

    2009-01-01

    指出当前医院成本核算基础数据不全面、成本设置不准确、责权利结合不够等的问题.提出建立医院网络平台、确定责任中心,将可控制成本设置为责任成本等措施,实现医院资源充分利用,提高工作效率.%The article analyzed the main problems of hospital cost accounting, which included incomprehensive basic data, inaccurate cost setting-up, insufficient combination of responsibility, fight and benefit. Additionally, the following countermeasures were put forward, which included establishing hospital network platform, determining responsibility center, setting-up the controlled cost into responsibility cost and so on. Through these measures, to achieve making full use of hospital's resources and improve work efficiency.

  11. 高校教育成本核算探析%On the University Education Cost Accounting

    Institute of Scientific and Technical Information of China (English)

    李霞

    2015-01-01

    With the rapid development of China's higher education and the increase of teaching and scientific research cost, there are many inevitable problems in the higher education development of the colleges and universities system, such as the imbalance of education structure, uneven resource allocation, low funds efficiency and so on. Based on analyzing the study sitation of current university education cost, this paper discusses the importance of college education cost accounting. Combined with the new accounting system of colleges and universities and accounting practice of colleges and universities, the university education cost accounting framework system is designed to provide countermeasures and suggestions for further strengthening cost management, optimizing the structure of resources and improving teaching efficiency of colleges and universities.%随着我国高等教育事业的快速发展和教学科研经费的不断增长,高教领域发展中诸如教育结构失衡、资源配置不均、经费效益较低等问题也日渐成为高校系统面临的不可回避的问题。本文在分析当前高校教育成本研究现状的基础上,探讨高校教育成本核算的重要性,并结合新《高等学校会计制度》和高校会计核算实务,设计高校教育成本核算框架体系,为高校进一步加强成本管理、优化资源结构、提高办学效益提供对策建议。

  12. Green Infrastructure Siting and Cost Effectiveness Analysis

    Data.gov (United States)

    Allegheny County / City of Pittsburgh / Western PA Regional Data Center — Parcel scale green infrastructure siting and cost effectiveness analysis. You can find more details at the project's website.

  13. 76 FR 35295 - Delivering an Efficient, Effective, and Accountable Government

    Science.gov (United States)

    2011-06-16

    ... June 16, 2011 Part III The President Executive Order 13576--Delivering an Efficient, Effective, and... 13576 of June 13, 2011 Delivering an Efficient, Effective, and Accountable Government By the authority... frequently analyzed ] and reviewed by agency leadership. Agencies shall update these metrics quarterly,...

  14. Allocating physicians' overhead costs to services: an econometric/accounting-activity based-approach.

    Science.gov (United States)

    Peden, Al; Baker, Judith J

    2002-01-01

    Using the optimizing properties of econometric analysis, this study analyzes how physician overhead costs (OC) can be allocated to multiple activities to maximize precision in reimbursing the costs of services. Drawing on work by Leibenstein and Friedman, the analysis also shows that allocating OC to multiple activities unbiased by revenue requires controlling for revenue when making the estimates. Further econometric analysis shows that it is possible to save about 10 percent of OC by paying only for those that are necessary.

  15. Cost-effectiveness assessment in outpatient sinonasal surgery.

    Science.gov (United States)

    Mortuaire, G; Theis, D; Fackeure, R; Chevalier, D; Gengler, I

    2017-09-15

    To assess the cost-effectiveness of outpatient sinonasal surgery in terms of clinical efficacy and control of expenses. A retrospective study was conducted from January 2014 to January 2016. Patients scheduled for outpatient sinonasal surgery were systematically included. Clinical data were extracted from surgical and anesthesiology computer files. The cost accounting methods applied in our institution were used to evaluate logistic and technical costs. The standardized hospital fees rating system based on hospital stay and severity in diagnosis-related groups (Groupes homogènes de séjours: GHS) was used to estimate institutional revenue. Over 2years, 927 outpatient surgical procedures were performed. The crossover rate to conventional hospital admission was 2.9%. In a day-1 telephone interview, 85% of patients were very satisfied with the procedure. All outpatient cases showed significantly lower costs than estimated for conventional management with overnight admission, while hospital revenue did not differ between the two. This study confirmed the efficacy of outpatient surgery in this indication. Lower costs could allow savings for the health system by readjusting the rating for the procedure. More precise assessment of cost-effectiveness will require more fine-grained studies based on micro costing at hospital level and assessment of impact on conventional surgical activity and post-discharge community care. Copyright © 2017 Elsevier Masson SAS. All rights reserved.

  16. Sustainability cost accounting, Part 1: A Monetary procedure to evaluate the sustainability of technologies in the South African process industry

    CSIR Research Space (South Africa)

    Brent, AC

    2006-11-01

    Full Text Available Engineering Nov 2006 Vol 17(2): 35-51 SUSTAINABILITY COST ACCOUNTING - PART 1: A MONETARY PROCEDURE TO EVALUATE THE SUSTAINABILITY OF TECHNOLOGIES IN THE SOUTH AFRICAN PROCESS INDUSTRY A.C. Brent1,2, R.P.G. van Erck1, and C. Labuschagne1 1Chair... and Systems Engineering, University of Pretoria. [8] Labuschagne, C., Brent, A.C. and van Erck, R.P.G. 2005. Assessing the sustainability performances of industries, Journal of Cleaner Production, 13(4), pp 373-385. 50 [9] Gray, R.H. 1992. Accounting...

  17. Risk factor and cost accounting analysis for dialysis patients in Taiwan.

    Science.gov (United States)

    Su, Bin-Guang; Tsai, Kai-Li; Yeh, Shu-Hsing; Ho, Yi-Yi; Liu, Shin-Yi; Rivers, Patrick A

    2010-05-01

    According to the 2004 US Renal Data System's annual report, the incidence rate of chronic renal failure in Taiwan increased from 120 to 352 per million populations between 1990 and 2003. This incidence rate is the highest in the world. The prevalence rate, which ranks number two in the world (Japan ranks number one), also increased from 384 to 1630 per million populations. Based on 2005 Taiwan national statistics, there were 52,958 end-stage renal disease (ESRD) patients receiving routine dialysis treatment. This number, which comprised less than 0.2% of the total population and consumed $2.6 billion New Taiwan dollars, was more than 6.12% of the total annual spending of national health insurance during 2005. Dialysis expenditures for patients with ESRD rank the highest among all major injuries (traumas) and diseases. This article identifies and discusses the risk factors associated with consumption of medical resources during dialysis. Instead of using reimbursement data to estimate cost, as seen in previous studies, this study uses cost data within organizations and focuses on evaluating and predicting the resource consumption pattern for dialysis patients with different risk factors. Multiple regression analysis was used to identify 23 risk factors for routine dialysis patients. Of these risk factors, six were associated with the increase of dialysis cost: age (i.e. 75 years old and older), liver function disorder, hypertension, bile-duct disorder, cancer and high blood lipids. Patients with liver function disorder incurred much higher costs for injection medication and supplies. Hypertensive patients incurred higher costs for injection medication, supplies and oral medication. Patients with bile-duct disorder incurred a significant difference in check-up costs (i.e. costs were higher for those aged 75 years and older than those who were younger than 30 years of age). Cancer patients also incurred significant differences in cost of medical supplies. Patients

  18. Cost-effectiveness of the Norwegian breast cancer screening program.

    Science.gov (United States)

    van Luijt, P A; Heijnsdijk, E A M; de Koning, H J

    2017-02-15

    The Norwegian Breast Cancer Screening Programme (NBCSP) has a nation-wide coverage since 2005. All women aged 50-69 years are invited biennially for mammography screening. We evaluated breast cancer mortality reduction and performed a cost-effectiveness analysis, using our microsimulation model, calibrated to most recent data. The microsimulation model allows for the comparison of mortality and costs between a (hypothetical) situation without screening and a situation with screening. Breast cancer incidence in Norway had a steep increase in the early 1990s. We calibrated the model to simulate this increase and included recent costs for screening, diagnosis and treatment of breast cancer and travel and productivity loss. We estimate a 16% breast cancer mortality reduction for a cohort of women, invited to screening, followed over their complete lifetime. Cost-effectiveness is estimated at NOK 112,162 per QALY gained, when taking only direct medical costs into account (the cost of the buses, examinations, and invitations). We used a 3.5% annual discount rate. Cost-effectiveness estimates are substantially below the threshold of NOK 1,926,366 as recommended by the WHO guidelines. For the Norwegian population, which has been gradually exposed to screening, breast cancer mortality reduction for women exposed to screening is increasing and is estimated to rise to ∼30% in 2020 for women aged 55-80 years. The NBCSP is a highly cost-effective measure to reduce breast cancer specific mortality. We estimate a breast cancer specific mortality reduction of 16-30%, at the cost of 112,162 NOK per QALY gained. © 2016 UICC.

  19. On the Management of Hospital Cost Accounting%医院成本核算管理探析

    Institute of Scientific and Technical Information of China (English)

    王景云; 斯琴图雅; 包丹丹

    2013-01-01

      There exist many problems in the management of hospital cost accounting in our China ,w hich will impair the management and development of hospitals .Based on document review ,the paper analyses the definition of hospital cost accounting ,the significance and the problems and proposes some counter-measures .%  我国医院的成本核算管理上有着许多的问题,这些问题对医院的管理和发展有深远的影响。通过文献综述,从医院成本核算的含义、意义及目前存在的主要问题进行了探讨,在此基础上提出相应的对策建议。

  20. Health Economic Assessment: Cost-Effectiveness Thresholds and Other Decision Criteria

    Directory of Open Access Journals (Sweden)

    Steven Simoens

    2010-04-01

    Full Text Available An article published in this Journal argued that New Zealand does not apply a cost-effectiveness threshold because medicines are funded within a fixed budget and because cost-effectiveness is only one of nine criteria that inform decisions. This Comment has explained that, from a theoretical perspective, the cost-effectiveness threshold model is not inconsistent with these two arguments. The observed annual variation in incremental cost-effectiveness ratios in New Zealand may originate from yearly differences in new medicines that request reimbursement and in the budget size, and from the fact that decision makers take into account other decision criteria in addition to cost-effectiveness.

  1. Accounting for the inaccuracies in demand forecasts and construction cost estimations in transport project evaluation

    DEFF Research Database (Denmark)

    Salling, Kim Bang; Leleur, Steen

    2014-01-01

    For decades researchers have claimedthat particularly demand forecasts and construction cost estimations are assigned with/affected by a large degree of uncertainty. Massively, articles,research documents and reports agree that there exists a tendencytowards underestimating the costs and overesti......For decades researchers have claimedthat particularly demand forecasts and construction cost estimations are assigned with/affected by a large degree of uncertainty. Massively, articles,research documents and reports agree that there exists a tendencytowards underestimating the costs...... and overestimating the demand for transport infrastructure projects. It is therefore claimed that ex-anteevaluations of trans- port-related projects are often based on inaccurate material, which ultimately can lead to severe socio- economic misperformance. This paper seeks to bridge the gap between the inaccuracies...... in demand and cost estimations and hence the evaluation of transport infrastructure projects. Currently, research within this area is scarce and scattered with no commonagreement on how to embed and operationalise the huge amount of empiricaldata that exist within the frame of Optimism Bias. Therefore...

  2. Cost and cost-effectiveness of nationwide school-based helminth control in Uganda: intra-country variation and effects of scaling-up.

    Science.gov (United States)

    Brooker, Simon; Kabatereine, Narcis B; Fleming, Fiona; Devlin, Nancy

    2008-01-01

    Estimates of cost and cost-effectiveness are typically based on a limited number of small-scale studies with no investigation of the existence of economies to scale or intra-country variation in cost and cost-effectiveness. This information gap hinders the efficient allocation of health care resources and the ability to generalize estimates to other settings. The current study investigates the intra-country variation in the cost and cost-effectiveness of nationwide school-based treatment of helminth (worm) infection in Uganda. Programme cost data were collected through semi-structured interviews with district officials and from accounting records in six of the 23 intervention districts. Both financial and economic costs were assessed. Costs were estimated on the basis of cost in US$ per schoolchild treated, and an incremental cost-effectiveness ratio (cost in US$ per case of anaemia averted) was used to evaluate programme cost-effectiveness. Sensitivity analysis was performed to assess the effect of discount rate and drug price. The overall economic cost per child treated in the six districts was US$0.54 and the cost-effectiveness was US$3.19 per case of anaemia averted. Analysis indicated that estimates of both cost and cost-effectiveness differ markedly with the total number of children who received treatment, indicating economies of scale. There was also substantial variation between districts in the cost per individual treated (US$0.41-0.91) and cost per anaemia case averted (US$1.70-9.51). Independent variables were shown to be statistically associated with both sets of estimates. This study highlights the potential bias in transferring data across settings without understanding the nature of observed variations.

  3. Fair value or cost-based measurement for PPE and IP: evidence from accounting practice under IFRS

    OpenAIRE

    Fonseca, Maria

    2007-01-01

    Some standards permit a choice between different measurement bases. IAS 16 and IAS 40 allow entities to choose between fair value and cost-based measurement for property, plant and equipment (PPE) and investment property (IP), respectively. This study analyzes the accounting practice concerning measurement of PPE and IP after recognition, under IFRS. The sample was extracted from stock exchange listed European companies included in the S&P Europe 350 Index. Data was hand collec...

  4. Upon Accounting for the Impact of Isoenzyme Loss, Gene Deletion Costs Anticorrelate with Their Evolutionary Rates.

    Science.gov (United States)

    Jacobs, Christopher; Lambourne, Luke; Xia, Yu; Segrè, Daniel

    2017-01-01

    System-level metabolic network models enable the computation of growth and metabolic phenotypes from an organism's genome. In particular, flux balance approaches have been used to estimate the contribution of individual metabolic genes to organismal fitness, offering the opportunity to test whether such contributions carry information about the evolutionary pressure on the corresponding genes. Previous failure to identify the expected negative correlation between such computed gene-loss cost and sequence-derived evolutionary rates in Saccharomyces cerevisiae has been ascribed to a real biological gap between a gene's fitness contribution to an organism "here and now" and the same gene's historical importance as evidenced by its accumulated mutations over millions of years of evolution. Here we show that this negative correlation does exist, and can be exposed by revisiting a broadly employed assumption of flux balance models. In particular, we introduce a new metric that we call "function-loss cost", which estimates the cost of a gene loss event as the total potential functional impairment caused by that loss. This new metric displays significant negative correlation with evolutionary rate, across several thousand minimal environments. We demonstrate that the improvement gained using function-loss cost over gene-loss cost is explained by replacing the base assumption that isoenzymes provide unlimited capacity for backup with the assumption that isoenzymes are completely non-redundant. We further show that this change of the assumption regarding isoenzymes increases the recall of epistatic interactions predicted by the flux balance model at the cost of a reduction in the precision of the predictions. In addition to suggesting that the gene-to-reaction mapping in genome-scale flux balance models should be used with caution, our analysis provides new evidence that evolutionary gene importance captures much more than strict essentiality.

  5. Low-cost carriers fare competition effect

    OpenAIRE

    Carmona Benitez, R.B.; Lodewijks, G.

    2010-01-01

    This paper examines the effects that low-cost carriers (LCC’s) produce when entering new routes operated only by full-service carriers (FSC’s) and routes operated by low-cost carriers in competition with full-service carriers. A mathematical model has been developed to determine what routes should be operated by a low-cost carrier with better possibilities to subsist. The proposed model in this paper was set up by analyzing The United States domestic air transport market 2005 year database fr...

  6. Cost effectiveness of a medical digital library.

    Science.gov (United States)

    Roussel, F; Darmoni, S J; Thirion, B

    2001-01-01

    The rapid increase in the price of electronic journals has made the optimization of collection management an urgent task. As there is currently no standard procedure for the evaluation of this problem, we applied the Reading Factor (RF), an electronically computed indicator used for consultation of individual articles. The aim of our study was to assess the cost effective impact of modifications in our digital library (i.e. change of access from the Intranet to the Internet or change in editorial policy). The digital OVID library at Rouen University Hospital continues to be cost-effective in comparison with the interlibrary loan costs. Moreover, when electronic versions are offered alongside a limited amount of interlibrary loans, a reduction in library costs was observed.

  7. Management Accounting in the Manufacturing Sector: Managing Costs at the Design and Production Stages

    NARCIS (Netherlands)

    Davila, Tony; Wouters, Marc; Chapman, Christopher S.; Hopwood, Anthony G.; Shields, Michael D.

    2006-01-01

    This chapter analyzes the empirical research literature on management accounting in the manufacturing sector including the development as well and manufacturing phases of the product lifecycle. As managing product development has gained terrain in companies over the last 15 years, management

  8. Motivations, Costs and Results of AOL: Perceptions of Accounting and Economics Faculty

    Science.gov (United States)

    Eschenfelder, Mark J.; Bryan, Lois D.; Lee, Tanya M.

    2014-01-01

    The emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on improving student learning through Assurance of Learning (AOL) makes faculty involvement in the process at AACSB accredited schools important. This study examines the attitudes of accounting and economics faculty at AACSB accredited institutions toward the AOL…

  9. Upon Accounting for the Impact of Isoenzyme Loss, Gene Deletion Costs Anticorrelate with Their Evolutionary Rates

    Science.gov (United States)

    Xia, Yu; Segrè, Daniel

    2017-01-01

    System-level metabolic network models enable the computation of growth and metabolic phenotypes from an organism’s genome. In particular, flux balance approaches have been used to estimate the contribution of individual metabolic genes to organismal fitness, offering the opportunity to test whether such contributions carry information about the evolutionary pressure on the corresponding genes. Previous failure to identify the expected negative correlation between such computed gene-loss cost and sequence-derived evolutionary rates in Saccharomyces cerevisiae has been ascribed to a real biological gap between a gene’s fitness contribution to an organism “here and now” and the same gene’s historical importance as evidenced by its accumulated mutations over millions of years of evolution. Here we show that this negative correlation does exist, and can be exposed by revisiting a broadly employed assumption of flux balance models. In particular, we introduce a new metric that we call “function-loss cost”, which estimates the cost of a gene loss event as the total potential functional impairment caused by that loss. This new metric displays significant negative correlation with evolutionary rate, across several thousand minimal environments. We demonstrate that the improvement gained using function-loss cost over gene-loss cost is explained by replacing the base assumption that isoenzymes provide unlimited capacity for backup with the assumption that isoenzymes are completely non-redundant. We further show that this change of the assumption regarding isoenzymes increases the recall of epistatic interactions predicted by the flux balance model at the cost of a reduction in the precision of the predictions. In addition to suggesting that the gene-to-reaction mapping in genome-scale flux balance models should be used with caution, our analysis provides new evidence that evolutionary gene importance captures much more than strict essentiality. PMID:28107392

  10. Cost effectiveness of new roadway lighting systems

    Directory of Open Access Journals (Sweden)

    Yi Jiang

    2015-06-01

    Full Text Available Appropriate and adequate lighting at select locations on roadways is essential for roadway safety. As the lighting technologies advance, many types of new lighting devices have been developed for roadway lightings. The most promising new lighting technologies for roadway lighting include light emitting diode, induction, plasma, and metal halide lighting systems. A study was conducted to compare the new systems with the conventional high pressure sodium systems that are currently used on the Indiana roadway systems. In this study, the engineering issues, were analyzed such as illuminance, color rendering, power usage, cost effectiveness, and approval procedures for new roadway lighting systems. This paper, however, presents only the study findings related to cost effectiveness of the evaluated roadway lighting systems. Illustrated in this paper are the main features of the roadway lighting systems under evaluations, installations of the new lighting systems, measurements of power consumptions, and life cycle cost analyses of the lighting systems. Through this study, experience and knowledge have been obtained on the installations, power measurements, and cost effectiveness of the new types of the roadway lighting devices. The actual power values of various luminaires were obtained by measuring the electric current with a multi-meter. It was found that the differences between the rated and measured power values could be significant. The results of the life cycle cost analysis indicate that the lower life cycle costs of some of the alternative lighting devices are attributed to their relatively lower electricity usages and longer lamp/emitter replacement cycles.

  11. ACCOUNTING FOR THE EFFECTS OF INFLATION THE FINANCIAL RESULTS ORGANIZATION

    Directory of Open Access Journals (Sweden)

    V. G. Shirobokov

    2015-01-01

    Full Text Available Summary. Modern foreign political and economic situation in Russia contributes to the development of inflation in our country, which has a negative impact on the financial results of business. In this case, the application of IAS 29 «Financial reporting in hyperinflationary economies» is not possible because of a default specified in the standard criteria for the current situation in the Russian economy. It reduces the reliability of the financial statements. The aim of the work is to improve the methodology for the application of IAS 29 «Financial reporting in hyperinflationary economies» in the current economic environment by identifying existing problems in the application of standards and their solutions. In this paper, using scientific methods of analysis, synthesis, and abstraction it is identified shortcomings in the methodology for the application of IAS 29 and the ways to overcome them. In order to improve the methodology for the application of IAS 29 «Financial reporting in hyperinflationary economies» it is justified materiality level the impact of inflation, which is five per cent; developed criteria for materiality of influence. For accounting for a significant impact of inflation on income (loss of the business it is offered a special accounting mechanism, which includes a separate bookkeeping account 85 «Profit (loss from inflationary price changes» the new sub-account for 90 «Sales» and 91«Other income and expenses», register Help-calculation of the effects of inflation, as well as developed form as part of disclosures in the financial statements. It is concluded that the application of IAS 29 «Financial reporting in hyperinflationary economies» is not always possible, despite the need for taking into account the negative impact of inflation on the financial results of the business entity. The proposed accounting mechanism satisfies this need, which increases the reliability of accounting data and reporting.

  12. THE EFFECT OF GLOBALIZATION ON FRAMEWORKS AND CONCEPTS IN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    TOTH Kornel

    2015-07-01

    Full Text Available In today's fast changing economic environment the accounting data of business organizations have to provide relevant information about the income and financial conditions of firms in order to show a faithful picture. Over the past few decades global markets have gone through significant changes, nevertheless social and economic transformation, the development of information technology, and the expanding variety of financial transactions have created new challenges in financial reporting. Because of these quick changes in the economic environment and the more unpredictable and uncertain competition in the case of some balance sheet items, fair valuation of these items has arisen beside the historical cost-based measurement – especially in the case of financial instruments. Growing international trade has resulted in increased import and export activities, and the horizons of investors and borrowers have become global, which has increased the level of their risks. Practices and markets have developed which help firms manage the added risks of doing business abroad. The importance of financial instruments has increased considerably in line with the dynamic development of capital markets. Financial instruments used by not only financial institutions but other organizations as well have become more and more sophisticated, thus enhancing the role of related regulation. Financial instruments, including derivatives, are the most uncertain elements in the global financial system, affecting its stability the most. The latest financial crisis has raised the question of whether the current accounting concepts brought about the crisis or not. Answering this is difficult, since the crisis encouraged the re-thinking of several accounting issues. The research question focuses on attesting that more and more current practice of fair valuation does not decrease the usefulness of the information in financial statements. The main finding of this paper is that

  13. Sleep problems for children with autism and caregiver spillover effects : Implications for cost-effectiveness analysis

    NARCIS (Netherlands)

    J.M. Tilford (John Mick); N. Payakachat (Nalin); K.A. Kuhlthau (Karen); J.M. Pyne (Jeffrey); E. Kovacs (Erica); W.B.F. Brouwer (Werner); R.E. Frye (Richard)

    2015-01-01

    markdownabstractSleep problems in children with autism spectrum disorders (ASD) are under-recognized and under-treated. Identifying treatment value accounting for health effects on family members (spillovers) could improve the perceived cost-effectiveness of interventions to improve child sleep habi

  14. TRADE EFFECTS: REGULATORY, ACCOUNTING PRACTICES AND REPORTING OF INFORMATION RELATED

    OpenAIRE

    ARISTIŢA ROTILĂ

    2014-01-01

    It is known that within trade relations providers often credit customers for the value of goods or services which are the subject of conducted commercial transactions, this aspect being materialized in the issuance and acceptance of a trade effect. From the time of acceptance until maturity / settlement, trade effects should be reflected separately in the accounts and, to the extent that were not settled until the end of exercise, their value must be presented in the financial ...

  15. An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century

    OpenAIRE

    Carlos Larrinaga-González; Miriam Núñez-Torrado; Fernando Gutiérrez-Hidalgo

    2008-01-01

    A growing body of literature (Johnson, 1972; Tyson, 1990; Fleischman and Parker, 1990 and 1991; Edwards and Newell, 1991 and Fleischman et al., 1996) has evidenced that sophisticated costing techniques were used in the early stages of the Industrial Revolution for efficiency reasons. However, some scholars have questioned the role of efficiency (Hoskin and Macve, 1988; Miller, 1994, Carmona et al., 1997, 1998 and 2002 and Gutiérrez et al., 2005) and have suggested institutional explanations f...

  16. [Intensified insulin treatment is cost-effective].

    Science.gov (United States)

    Reichard, P; Alm, C; Andersson, E; Wärn, I; Rosenqvist, U

    1999-01-20

    Both the Diabetes Control and Complications Trial (DCCT) in USA/Canada, and Stockholm Diabetes Intervention Study (SDIS) showed intensified insulin treatment and reduced glycaemia to prevent complications in patients with insulin-dependent (type I) diabetes mellitus. In the DCCT, the intensified treatment was considered cost-effective. In the SDIS, investigation of the direct increase in costs due to the intensified insulin treatment showed the saving in direct costs due to the reduction in photocoagulation requirements, and in the prevalence of renal insufficiency and of amputation, to correspond to 10 years' intensive insulin treatment. Thus, as intensified insulin treatment in type I diabetes reduces direct suffering at a low cost, it may be regarded as 'evidence-based' and mandatory.

  17. Cost-Effective Fuel Treatment Planning

    Science.gov (United States)

    Kreitler, J.; Thompson, M.; Vaillant, N.

    2014-12-01

    The cost of fighting large wildland fires in the western United States has grown dramatically over the past decade. This trend will likely continue with growth of the WUI into fire prone ecosystems, dangerous fuel conditions from decades of fire suppression, and a potentially increasing effect from prolonged drought and climate change. Fuel treatments are often considered the primary pre-fire mechanism to reduce the exposure of values at risk to wildland fire, and a growing suite of fire models and tools are employed to prioritize where treatments could mitigate wildland fire damages. Assessments using the likelihood and consequence of fire are critical because funds are insufficient to reduce risk on all lands needing treatment, therefore prioritization is required to maximize the effectiveness of fuel treatment budgets. Cost-effectiveness, doing the most good per dollar, would seem to be an important fuel treatment metric, yet studies or plans that prioritize fuel treatments using costs or cost-effectiveness measures are absent from the literature. Therefore, to explore the effect of using costs in fuel treatment planning we test four prioritization algorithms designed to reduce risk in a case study examining fuel treatments on the Sisters Ranger District of central Oregon. For benefits we model sediment retention and standing biomass, and measure the effectiveness of each algorithm by comparing the differences among treatment and no treat alternative scenarios. Our objective is to maximize the averted loss of net benefits subject to a representative fuel treatment budget. We model costs across the study landscape using the My Fuel Treatment Planner software, tree list data, local mill prices, and GIS-measured site characteristics. We use fire simulations to generate burn probabilities, and estimate fire intensity as conditional flame length at each pixel. Two prioritization algorithms target treatments based on cost-effectiveness and show improvements over those

  18. Cost-effectiveness analysis of interventions for migraine in four low- and middle-income countries

    OpenAIRE

    Linde, Mattias; Steiner, Timothy J.; Chisholm, Dan

    2015-01-01

    Background: Evidence of the cost and effects of interventions for reducing the global burden of migraine remains scarce. Our objective was to estimate the population-level cost-effectiveness of evidence-based migraine interventions and their contributions towards reducing current burden in low- and middle-income countries. Methods: Using a standard WHO approach to cost-effectiveness analysis (CHOICE), we modelled core set intervention strategies for migraine, taking account of cov...

  19. Cost-effectiveness analysis of interventions for migraine in four low- and middle-income countries

    OpenAIRE

    Linde, Mattias; Steiner, Timothy J.; Chisholm, Dan

    2015-01-01

    Background Evidence of the cost and effects of interventions for reducing the global burden of migraine remains scarce. Our objective was to estimate the population-level cost-effectiveness of evidence-based migraine interventions and their contributions towards reducing current burden in low- and middle-income countries. Methods Using a standard WHO approach to cost-effectiveness analysis (CHOICE), we modelled core set intervention strategies for migraine, taking account of coverage and effi...

  20. METHODS OF ACCOUNTING FOR THE EFFECTS OF INFLATION INDICATORS OF ACCOUNTING (FINANCIAL) STATEMENTS

    OpenAIRE

    Roshchektayeva U. Y.

    2016-01-01

    The article deals with the qualitative characteristics of the accounting (financial) statements in accordance with International Financial Reporting Standards: understandability, relevance, reliability and comparability. The article gives a definition of reliability of the accounting (financial) statements as one of the most important quality characteristics that ensure the usefulness of accounting information for a wide range of users. We present main consequences of the lack of consideratio...

  1. 基于资源消耗会计的医院成本核算研究%Study of Hospital Cost Evaluation Based on Resource Consumption Accounting

    Institute of Scientific and Technical Information of China (English)

    章文芳; 杜晓玲; 张秀娟

    2011-01-01

    Hospital cost evaluation is an effective way to improve the quality of medical services and management level. Only comprehensive and accurate cost information can managers find problems in their hospital management, develop an overall strategy for hospital development to control cost and to reduce waste. The paper analyzes the current status of hospital cost accounting first. Through learning from the successful experience of foreign hospital cost evaluation, the article introduces resource consumption accounting and discusses the feasibility of its application. Finally, the paper summarizes the steps of implementing resource consumption accounting in hospitals in China.%医院成本核算是提高医疗服务质量和经营管理水平的有效方法.只有全面准确地核算成本信息,才能发现医院存在的经营管理方面的问题,制定适合医院发展的总体战略,从而达到控制成本、减少浪费的目的.文章首先分析了目前我国医院成本核算的现状及存在的问题,然后借鉴外国医院成本核算的成功经验,引入资源消耗会计,并对其应用的可行性进行了探讨,最后简述了资源消耗会计在我国医院实施的步骤.

  2. Decentralization for cost-effective conservation

    Science.gov (United States)

    Somanathan, E.; Prabhakar, R.; Mehta, Bhupendra Singh

    2009-01-01

    Since 1930, areas of state-managed forest in the central Himalayas of India have increasingly been devolved to management by local communities. This article studies the long-run effects of the devolution on the cost of forest management and on forest conservation. Village council-management costs an order of magnitude less per unit area and does no worse, and possibly better, at conservation than state management. Geographic proximity and historical and ecological information are used to separate the effects of management from those of possible confounding factors. PMID:19255440

  3. A Cost-Effectiveness Analysis of the Swedish Universal Parenting Program All Children in Focus.

    Directory of Open Access Journals (Sweden)

    Malin Ulfsdotter

    Full Text Available There are few health economic evaluations of parenting programs with quality-adjusted life-years (QALYs as the outcome measure. The objective of this study was, therefore, to conduct a cost-effectiveness analysis of the universal parenting program All Children in Focus (ABC. The goals were to estimate the costs of program implementation, investigate the health effects of the program, and examine its cost-effectiveness.A cost-effectiveness analysis was conducted. Costs included setup costs and operating costs. A parent proxy Visual Analog Scale was used to measure QALYs in children, whereas the General Health Questionnaire-12 was used for parents. A societal perspective was adopted, and the incremental cost-effectiveness ratio was calculated. To account for uncertainty in the estimate, the probability of cost-effectiveness was investigated, and sensitivity analyses were used to account for the uncertainty in cost data.The cost was € 326.3 per parent, of which € 53.7 represented setup costs under the assumption that group leaders on average run 10 groups, and € 272.6 was the operating costs. For health effects, the QALY gain was 0.0042 per child and 0.0027 per parent. These gains resulted in an incremental cost-effectiveness ratio for the base case of € 47 290 per gained QALY. The sensitivity analyses resulted in ratios from € 41 739 to € 55 072. With the common Swedish threshold value of € 55 000 per QALY, the probability of the ABC program being cost-effective was 50.8 percent.Our analysis of the ABC program demonstrates cost-effectiveness ratios below or just above the QALY threshold in Sweden. However, due to great uncertainty about the data, the health economic rationale for implementation should be further studied considering a longer time perspective, effects on siblings, and validated measuring techniques, before full scale implementation.

  4. Cost-effectiveness analysis and innovation.

    Science.gov (United States)

    Jena, Anupam B; Philipson, Tomas J

    2008-09-01

    While cost-effectiveness (CE) analysis has provided a guide to allocating often scarce resources spent on medical technologies, less emphasis has been placed on the effect of such criteria on the behavior of innovators who make health care technologies available in the first place. A better understanding of the link between innovation and cost-effectiveness analysis is particularly important given the large role of technological change in the growth in health care spending and the growing interest of explicit use of CE thresholds in leading technology adoption in several Westernized countries. We analyze CE analysis in a standard market context, and stress that a technology's cost-effectiveness is closely related to the consumer surplus it generates. Improved CE therefore often clashes with interventions to stimulate producer surplus, such as patents. We derive the inconsistency between technology adoption based on CE analysis and economic efficiency. Indeed, static efficiency, dynamic efficiency, and improved patient health may all be induced by the cost-effectiveness of the technology being at its worst level. As producer appropriation of the social surplus of an innovation is central to the dynamic efficiency that should guide CE adoption criteria, we exemplify how appropriation can be inferred from existing CE estimates. For an illustrative sample of technologies considered, we find that the median technology has an appropriation of about 15%. To the extent that such incentives are deemed either too low or too high compared to dynamically efficient levels, CE thresholds may be appropriately raised or lowered to improve dynamic efficiency.

  5. Making choices in health: WHO guide to cost effectiveness analysis

    National Research Council Canada - National Science Library

    Tan Torres Edejer, Tessa

    2003-01-01

    ... . . . . . . . . . . . . . . . . . . . . . . . XXI PART ONE: METHODS COST-EFFECTIVENESS FOR GENERALIZED ANALYSIS 1. 2. What is Generalized Cost-Effectiveness Analysis? . . . . . . . . . . . . 3 Undertaking...

  6. The Effect of the Current Account Balance on Interest Rates

    OpenAIRE

    1997-01-01

    The international capital market is the marginal provider of capital to the Canadian economy, and the current account balance is the measure of demand pressure from Canadian borrowing in that market. If the foreign supply of capital to Canada is less than perfectly elastic, Canadian interest rates will have to rise as Canadian borrowing increases. Past attempts to test empirically for the effect of Canadian fiscal policy on interest rates have generally been unsuccessful, because the link bet...

  7. Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions = Ürün Karması Kararları Açısından Geleneksel Maliyet Muhasebesi Yöntemleri ile Kısıtlar Teorisinin Karşılaştırılması

    Directory of Open Access Journals (Sweden)

    Ayten ERSOY

    2011-08-01

    Full Text Available This study examines the importance of the theory of constraints compared to the conventional cost accounting in making adequate product mix decisions. To this end, an application in a chemistry enterprise was executed to determine product mix decisions and their effect on profitability by comparing the theory of constraints variable costing method with the full costing method in respect to the throughput approach, the contribution margin approach and the unit profit approach respectively.

  8. Effect Of Accounting Lecturer Lecturer Commitment To The Development Of Professional Accounting Empirical Study Lecturer Accounting Faculty Of Economics University Of Muhammadiyah Tangerang 2013

    Directory of Open Access Journals (Sweden)

    Endraria

    2015-04-01

    Full Text Available Abstract The purpose of the study in which the researcher is interested in conducting research by taking the title The Effect of Commitment Against Lecturer - Lecturer in Accounting Accounting Profession Development Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013 . This research was conducted at the Faculty of Economics University of Muhammadiyah Tangerang is located at Independence Pioneer Road I No.33 Cikokol Tangerang City. The experiment was conducted at the research site easily accessible for the author. The method used in this research is descriptive quantitative methods which aim to describe the descriptive method of data distribution of each variable.There are significant accounting lecturers commitment to the development of the accounting profession Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013 this is evidenced by the results of hypothesis testing that has been done obtained tcount ttable value 5.7193 and with a significance level of 5 and df n - 2 40-2 38 is equal to 1.686 with the statement concluded that t count t table. Thus Ha Ho accepted and rejected. The conclusion was that there are significant accounting lecturers commitment to the development of the accounting profession Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013. As for advice to be conveyed in this study is the government as a regulator should be able to evaluate the development of the accounting profession especially in Indonesia with the influence of commitment accounting lecturers are expected to improve and develop the accounting profession especially in the Faculty of Economics University of Muhammadiyah Tangerang.

  9. Multiobjective optimization of water distribution systems accounting for economic cost, hydraulic reliability, and greenhouse gas emissions

    Science.gov (United States)

    Wu, Wenyan; Maier, Holger R.; Simpson, Angus R.

    2013-03-01

    In this paper, three objectives are considered for the optimization of water distribution systems (WDSs): the traditional objectives of minimizing economic cost and maximizing hydraulic reliability and the recently proposed objective of minimizing greenhouse gas (GHG) emissions. It is particularly important to include the GHG minimization objective for WDSs involving pumping into storages or water transmission systems (WTSs), as these systems are the main contributors of GHG emissions in the water industry. In order to better understand the nature of tradeoffs among these three objectives, the shape of the solution space and the location of the Pareto-optimal front in the solution space are investigated for WTSs and WDSs that include pumping into storages, and the implications of the interaction between the three objectives are explored from a practical design perspective. Through three case studies, it is found that the solution space is a U-shaped curve rather than a surface, as the tradeoffs among the three objectives are dominated by the hydraulic reliability objective. The Pareto-optimal front of real-world systems is often located at the "elbow" section and lower "arm" of the solution space (i.e., the U-shaped curve), indicating that it is more economic to increase the hydraulic reliability of these systems by increasing pipe capacity (i.e., pipe diameter) compared to increasing pumping power. Solutions having the same GHG emission level but different cost-reliability tradeoffs often exist. Therefore, the final decision needs to be made in conjunction with expert knowledge and the specific budget and reliability requirements of the system.

  10. 公立医院成本核算现状分析%Analysis of Cost Accounting in Public Hospitals

    Institute of Scientific and Technical Information of China (English)

    夏海萍; 张晓斌; 郭丽晶

    2016-01-01

    自2009年深化医改的提出到2012年新的《医院财务制度》的实施,公立医院的经营环境发生了很大的变化,公立医院的经营管理方式也面临着新的挑战。新的制度对公立医院的成本核算提出了更高的要求。几年来公立医院成本核算取得了一定的成绩,但也存在不少问题。该文通过对成本核算的现状分析,提出一些改进措施,希望具有借鉴意义。%Since the2009deepening health reform to the implementation of the 2012new hospital financial system, the oper-ating environment of public hospital has had great changes,the operation and management of public hospitals is also facing new challenges. The new system puts forward higher requirements for the cost accounting of public hospitals.In recent years, the public hospital cost accounting has made some achievements,but there are many problems.In this paper, through the analysis of the current situation of cost accounting,and put forward some improvement measures,hope to have reference sig-nificance.

  11. Cost-effectiveness in reproductive medicine

    NARCIS (Netherlands)

    L.M. Moolenaar

    2013-01-01

    This thesis reports on cost-effectiveness in reproductive medicine. Firstly, we evaluated the methodologic quality of studies in reproductive medicine. Insight into the quality of economical analysis in reproductive medicine is important for valuing the performed studies and to assess whether these

  12. Utilization of information on costs and effects.

    NARCIS (Netherlands)

    2006-01-01

    In decision making, information about the costs and effects of road safety measures is only used to a limited extent. European research shows that about 35% of civil servants and politicians use this type of information. Furthermore, there are great differences between northern countries (58%) and c

  13. Introducing high-cost health care to patients: dentists' accounts of offering dental implant treatment.

    Science.gov (United States)

    Vernazza, Christopher R; Rousseau, Nikki; Steele, Jimmy G; Ellis, Janice S; Thomason, John Mark; Eastham, Jane; Exley, Catherine

    2015-02-01

    The decision-making process within health care has been widely researched, with shared decision-making, where both patients and clinicians share technical and personal information, often being cited as the ideal model. To date, much of this research has focused on systems where patients receive their care and treatment free at the point of contact (either in government-funded schemes or in insurance-based schemes). Oral health care often involves patients making direct payments for their care and treatment, and less is known about how this payment affects the decision-making process. It is clear that patient characteristics influence decision-making, but previous evidence suggests that clinicians may assume characteristics rather than eliciting them directly. The aim was to explore the influences on how dentists' engaged in the decision-making process surrounding a high-cost item of health care, dental implant treatments (DITs). A qualitative study using semi-structured interviews was undertaken using a purposive sample of primary care dentists (n = 25). Thematic analysis was undertaken to reveal emerging key themes. There were differences in how dentists discussed and offered implants. Dentists made decisions about whether to offer implants based on business factors, professional and legal obligations and whether they perceived the patient to be motivated to have treatment and their ability to pay. There was evidence that assessment of these characteristics was often based on assumptions derived from elements such as the appearance of the patient, the state of the patient's mouth and demographic details. The data suggest that there is a conflict between three elements of acting as a healthcare professional: minimizing provision of unneeded treatment, trying to fully involve patients in shared decisions and acting as a business person with the potential for financial gain. It might be expected that in the context of a high-cost healthcare intervention for which

  14. A cost effective CO2 strategy

    DEFF Research Database (Denmark)

    by the Ministry of Transport, with the Technical University of Denmark as one of the main contributors. The CO2-strategy was to be based on the principle of cost-effectiveness. A model was set up to assist in the assessment. The model consists of a projection of CO2-emissions from road and rail modes from 2020...... are evaluated according to CO2 reduction potential and according to the ‘shadow price’ on a reduction of one ton CO2. The shadow price reflects the costs (and benefits) of the different measures. Comparing the measures it is possible to identify cost effective measures, but these measures are not necessarily......, a scenario-part and a cost-benefit part. Air and sea modes are not analyzed. The model adopts a bottom-up approach to allow a detailed assessment of transport policy measures. Four generic areas of intervention were identified and the likely effect on CO2 emissions, socioeconomic efficiency and other...

  15. [Cost effectiveness and health sector reform].

    Science.gov (United States)

    Musgrove, P

    1995-01-01

    The cost-effectiveness of a health intervention is an estimate of the relation between what it costs to be provided, and the improvement in health which results from such intervention. Health may improve because the incidence of illness or injury is reduced, because death is avoided or delayed, or because the duration or severity of disability is limited. The calculation of this health benefit combines objective factors, such as the age at incidence and whether or not the outcome is death, with subjective factors such as the severity of disability, the judgement as to the value of life lived at different ages, and the rate at which the future is discounted. The construction and interpretation of the estimate are explained. Also, the paper examines whether the concept of cost-effectiveness is consistent with ethical norms such as equity, and concludes that they are not in conflict. Finally, it addresses the question of how to incorporate cost-effectiveness into a health sector reform, and possible ways to implement it.

  16. Cost-effective ultrasound PACS solution

    Science.gov (United States)

    Honeyman-Buck, Janice C.; Frost, Meryll M.; Staab, Edward V.

    1995-05-01

    Picture archiving and communication systems (PACS) have been quite successful at the University of Florida in the areas of CT, MR, and nuclear medicine. In each case, although we have not always been able to provide the optimal level of performance, we have been able to solve a problem and the systems are used extensively. Ultrasound images are required in a number of locations and the multiformat camera print capability was no longer adequate for the growing volume in the ultrasound section. Although we were certain we could successfully implement PACS for ultrasound, new forces in health care dictate that we justify our system in terms of cost. We analyzed the feasibility of a PACS solution for ultrasound and designed a system that meets our needs and is cost effective. We evaluated the ultrasound operation in terms of image acquisition patterns and throughput requirements. An inventory of existing and PACS equipment was made to determine the feasibility of interfacing the two systems. Commercial systems were evaluated for functionality and cost and a system was designed to meet our needs. The only way to achieve our goal of installing a cost effective ultrasound PACS was to eliminate film and use the cost savings to offset the cost of new equipment and development. We designed a system that could be produced using inexpensive components and existing hardware and software to meet our needs. A commercial vendor was chosen to provide the ultrasound acquisition. The Radiology Information System interface used at the University provides the necessary data to build a DICOM header, and an existing DICOM server routes the images to the appropriate workstations, archives, and printers. Additional storage is added to an existing archive to accommodate the ultrasound images and two existing workstations are evaluated for use in ultrasound.

  17. 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.

  18. INTEGRATION LEVEL OF FINANCIAL AND MANAGEMENT ACCOUNTING SYSTEMS WITH THE ACCOUNTING CONVERGENCE PROCESS AND THE EFFECTIVENESS OF CONTROLLERSHIP

    Directory of Open Access Journals (Sweden)

    Andréia Carpes Dani

    2014-09-01

    Full Text Available This study aims to verify the integration level between the financial and management accounting systems as a result of the convergence process with the international accounting standards and of the effectiveness of controllership in Brazilian companies. A descriptive research was undertaken, based on the application of the questionnaire by Angelkort and Weißenberger (2011 to the 500 Best and Biggest of Revista Exame, issue 2011, using a sample of 32 companies that answered the research. The correlations between the integration level of the financial and management accounting systems and the variables “consistency of financial language”, “quality of services provided” and “degree of influence in decision making”, during the convergence period with the international accounting standards, were positive and moderate. It was also observed that the period before the accounting convergence (2004 till 2007 showed a better integration level of the financial and management accounting systems than the accounting convergence period (2008 till 2011. In conclusion, the accounting convergence process increased the integration level of the financial and management accounting systems in the investigated companies, as well as the effectiveness of controllership, particularly in the consistency of the financial language, in the quality of the services provided and in the influence of the controllers’ services on these companies’ decisions.

  19. Value in Pediatric Orthopaedic Surgery Health Care: the Role of Time-driven Activity-based Cost Accounting (TDABC) and Standardized Clinical Assessment and Management Plans (SCAMPs).

    Science.gov (United States)

    Waters, Peter M

    2015-01-01

    The continuing increases in health care expenditures as well as the importance of providing safe, effective, timely, patient-centered care has brought government and commercial payer pressure on hospitals and providers to document the value of the care they deliver. This article introduces work at Boston Children's Hospital on time-driven activity-based accounting to determine cost of care delivery; combined with Systemic Clinical Assessment and Management Plans to reduce variation and improve outcomes. The focus so far has been on distal radius fracture care for children and adolescents.

  20. 对应纳入高校“生均成本”核算中的成本探析%The Cost Analysis Corresponding to the Average Cost Accounting in Colleges

    Institute of Scientific and Technical Information of China (English)

    郭同燕; 丁依群; 陈翠芳

    2011-01-01

    高校教育成本管理是高校管理工作的重要环节,高校教育成本核算是优化教育资源配置、提高高校办学能力的一种有效途径,高校"生均成本"的核算是高校教育成本核算重要的内容之一。直接影响高校"生均成本"计算的准确性因素是高校成本核算内容的确定,如何分析、确定高校哪些成本应纳入成本核算就成了"生均成本"计算的重中之重和依据。文章结合基层财务工作经验,根据《高等学校会计制度》(征求意见稿)的通知[财会便〔2009〕62号]的规定,从费用类中的教学支出、科研支出、其他业务支出、后勤支出、行政支出等九大块入手,探讨、分析应纳入"生均成本"计算中的成本。%College education cost management is the important link of the college management,and college education cost accounting education is to optimize the allocation of resources,and is an effective way to improve the ability of university education.In the university exploring the cost of college education cost accounting is one of the important content,which directly influences the accuracy of college "exploring the cost".How to determine the cost analysis? We think in the cost accounting the top priority of the calculation and the basis should be included.From the cost of the teaching of expenditure,and scientific research expenditure,and other business expenses,logistics expenses,and administrative expenses,this paper discusses that analysis should be included in the "exploring the cost" in the calculation of the cost.

  1. 社区卫生服务成本核算方法再研究%Restudy on Accounting Method of Community Health Services Cost

    Institute of Scientific and Technical Information of China (English)

    线春艳; 蒋艳; 程薇

    2014-01-01

    In order to explore more reasonable and scientific accounting method of community health service costs, to improve the accounting method system of community health service cost. In the current existing community health services costing methods, based on the analysis of hospital cost accounting methods system, analyze and imitate the accounting method of hospital costs, establish a more scientific and implemented accounting method system of community health service costs: divide parts of clinics scientifically, redesign the center acollation method of indirect cost, confirm different cost accounting methods for different cost accounting objective and provide suggestion for the improvement of project cost accounting.%为了探索更合理、科学的社区卫生服务成本核算方法,进一步完善社区卫生服务成本核算方法体系,在目前现有的社区卫生服务成本核算方法基础上,分析和借鉴医院成本核算方法,构建了相对科学、完善的社区卫生服务成本核算方法体系:科学划分了部分科室,重新定位间接成本中心分摊方法,根据不同成本核算对象确定不同的成本核算方法,并对项目成本核算提出了改进建议。

  2. Adoption of IFRS in Brazil: Effects on Accounting Conservatism

    Directory of Open Access Journals (Sweden)

    Erivelto Fioresi de Sousa

    2016-06-01

    Full Text Available The objective in this study is to investigate the effect of the adoption of the International Financial Reporting Standards (IFRS on the degree of conditional conservatism in the financial statements of companies listed on BM&FBOVESPA. Considering that the convergence process with the international standards aims for the standardization of accounting information disclosure and the enhancement of its quality, the goal was to investigate the quality standards of the accounting information in Brazilian companies after the adoption of the IFRS in the phases characterized by the period 2008, when accounting pronouncements (CPC 1 to 14 were adopted, and as from 2010, when the adoption of the full IFRS became compulsory. Therefore, a sample of financial statements was used from 320 companies listed on BM&FBOVESPA between 2000 and 2012. As a proxy of information quality, the attribute Conservatism was used, as proposed by Basu (1997 and Ball and Shivakumar (2005. The results did not evidence changes in the degree of conservatism in the statements analyzed.

  3. Logistics Activity Cost Accounting Management Based on Time Study%基于时间研究的物流作业成本核算管理

    Institute of Scientific and Technical Information of China (English)

    邓爱民; 李红; 文慧; 小平

    2014-01-01

    时间研究是一种能有效且准确测量物流作业时间的方法,通过对物流作业时间的测定,得出每一项物流作业标准时间,为物流成本核算管理提供了一种有益的参考工具。利用时间研究进行物流作业成本核算管理不仅为企业提供了准确的成本信息,而且将实际作业时间和标准作业时间对比,找出改进方向,提高工作效率。%Time study is a kind of effective and accurate measuring method of logistics activity time,which is mainly used for the measurement of time.It can conclude the standard time of each job,providing a useful reference tool for the logistics cost accounting and management.Using time study for logistics activity cost accounting management can not only provide accurate cost information for the enterprise,but also find out the direction of improvement by means of comparing the actual activity time and standard work time,which can finally improve the work efficiency.

  4. Cost effectiveness of surveillance for GI cancers.

    Science.gov (United States)

    Omidvari, Amir-Houshang; Meester, Reinier G S; Lansdorp-Vogelaar, Iris

    2016-12-01

    Gastrointestinal (GI) diseases are among the leading causes of death in the world. To reduce the burden of GI diseases, surveillance is recommended for some diseases, including for patients with inflammatory bowel diseases, Barrett's oesophagus, precancerous gastric lesions, colorectal adenoma, and pancreatic neoplasms. This review aims to provide an overview of the evidence on cost-effectiveness of surveillance of individuals with GI conditions predisposing them to cancer, specifically focussing on the aforementioned conditions. We searched the literature and reviewed 21 studies. Despite heterogeneity of studies in terms of settings, study populations, surveillance strategies and outcomes, most reviewed studies suggested at least some surveillance of patients with these GI conditions to be cost-effective. For some high-risk conditions frequent surveillance with 3-month intervals was warranted, while for other conditions, surveillance may only be cost-effective every 10 years. Further studies based on more robust effectiveness evidence are needed to inform and optimise surveillance programmes for GI cancers. Copyright © 2016 Elsevier Ltd. All rights reserved.

  5. The Effects of Accounting Treatment and Financial Crisis on the Stock Option Plans of Italian Companies

    Directory of Open Access Journals (Sweden)

    Francesco Avallone

    2014-03-01

    Full Text Available Many studies state that favourable accounting treatment has been one of the main reasons behind employee stock options. In addition, stock options have recently been the target of growing criticism with a possible influence on incentive effectiveness and outrage costs. In such a perspective, the main purpose of the paper is to explore the impact of IFRS 2 and of the recent financial crisis on stock option compensation. Empirical evidence suggests that: (i IFRS 2 did not have a significant effect on stock option granting, (ii the issue of stock options is less likely to occur during the financial crisis.

  6. Engine control techniques to account for fuel effects

    Science.gov (United States)

    Kumar, Shankar; Frazier, Timothy R.; Stanton, Donald W.; Xu, Yi; Bunting, Bruce G.; Wolf, Leslie R.

    2014-08-26

    A technique for engine control to account for fuel effects including providing an internal combustion engine and a controller to regulate operation thereof, the engine being operable to combust a fuel to produce an exhaust gas; establishing a plurality of fuel property inputs; establishing a plurality of engine performance inputs; generating engine control information as a function of the fuel property inputs and the engine performance inputs; and accessing the engine control information with the controller to regulate at least one engine operating parameter.

  7. Contractors and the Cost of War: Research into Economic and Cost-Effectiveness Arguments

    Science.gov (United States)

    2006-12-01

    32 Figure 4. Transaction Cost Economics Framework ........................................................50 x...the cost-effectiveness debate, there are a myriad of other issues that exist. For example, Transaction Cost Economics (TCE) yields key insights on...Perspectives on Public Choice. New York: Cambridge University Press, 455 – 480; qtd in Williamson, “Public and Private Bureaucracies: A Transaction Cost Economics

  8. 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

  9. A strategic account of the cue-depreciation effect.

    Science.gov (United States)

    Thapar, A; Greene, R L

    1995-12-01

    A word fragment is less likely to be completed if it is presented incrementally (R______P, R____R _ P, R_I__R_P, R_I__R O P) than if it is presented all at once (e.g., R_I__R O P). This phenomenon is known as the cue-depreciation effect. The present study examined the role of strategies in this phenomenon. The magnitude of the cue-depreciation effect was increased when subjects were asked to adopt a passive generation approach to word fragment completion. The current study investigated an extension of Bruner and Potter's (1964) early hypothesis-generation account of the cue-depreciation effect. Findings demonstrated the influence of completion strategies for a general theory of fragment completion.

  10. Maternal accounts of the costs and benefits of life experiences after parental separation

    Directory of Open Access Journals (Sweden)

    Cheryl Kier

    Full Text Available Recent analyses both question the assumption that parental separation only has negative effects on families and suggest that attention should be paid to the diversity of experiences post divorce. The latter may be accomplished by combining methods, examining different levels of individuals' experiences. Seventy-six mothers from separated and married families with a child aged 20 months participated in an interview and a life-events questionnaire and these are compared with a range of developmental tests conducted with the mother or child. Separated mothers reported more recent life events than married mothers and rated some more negatively and also others more positively. In regression analyses the only significant predictor of positive life experiences was marital status. Marital status and expressed difficulties in parenting predicted negative life experiences. The results suggest a subtle balance of disadvantages and gains post separation, which must be explored before longitudinal patterns of child and family adjustment are fully understood.

  11. The (not so) social Simon effect: a referential coding account.

    Science.gov (United States)

    Dolk, Thomas; Hommel, Bernhard; Prinz, Wolfgang; Liepelt, Roman

    2013-10-01

    The joint go-nogo Simon effect (social Simon effect, or joint cSE) has been considered as an index of automatic action/task co-representation. Recent findings, however, challenge extreme versions of this social co-representation account by suggesting that the (joint) cSE results from any sufficiently salient event that provides a reference for spatially coding one's own action. By manipulating the salient nature of reference-providing events in an auditory go-nogo Simon task, the present study indeed demonstrates that spatial reference events do not necessarily require social (Experiment 1) or movement features (Experiment 2) to induce action coding. As long as events attract attention in a bottom-up fashion (e.g., auditory rhythmic features; Experiment 3 and 4), events in an auditory go-nogo Simon task seem to be co-represented irrespective of the agent or object producing these events. This suggests that the cSE does not necessarily imply the co-representation of tasks. The theory of event coding provides a comprehensive account of the available evidence on the cSE: the presence of another salient event requires distinguishing the cognitive representation of one's own action from the representation of other events, which can be achieved by referential coding-the spatial coding of one's action relative to the other events.

  12. Study on Cost Accounting and Management by Logistics Enterprises%物流企业信息成本核算与管理研究

    Institute of Scientific and Technical Information of China (English)

    聂永刚

    2013-01-01

    In this paper,we explored the connotation of information cost and the characteristics of the information cost of logistics enterprises,on the basis of which,we pointed out that the accounting of the information cost of the enterprises should include information production cost,information service cost,and information utility cost,etc.,introduced how to set the entries in the information cost account as well as the specific accounting process,illustrated the method and significance of the preparation of information cost accounting report,and at the end put forward the measures to strengthen information cost management of the logistics enterprises.%探讨了信息成本的含义以及物流企业信息成本的特征,在此基础上,指出物流企业信息成本核算的内容包括信息生产成本、信息服务成本、信息使用成本等,并给出了信息成本核算的帐户设置及核算流程,并说明了信息成本报告的编制方法及意义,最后提出了加强物流企业信息成本管理的措施.

  13. Application of Activity Based Costing in Enterprise Cost Accounting System%作业成本法在企业成本核算体系中的应用

    Institute of Scientific and Technical Information of China (English)

    谭晓慧

    2015-01-01

    通过阐述企业成本核算以及中国企业成本核算体系中的作业成本法的概念,分析了作业成本法在企业成本核算体系的应用中存在的问题,提出了健全企业作业成本核算制度,强化作业成本核算控制等解决作业成本法在企业成本核算体系中应用问题的对策和措施,使其成为推动企业发展的动力。%Through the concept of elaborated the enterprise cost accounting and the Chinese enterprise cost accounting system of activity-based costing, analyzes the operating cost method in the application of cost accounting system of enterprise existing problems, presents a sound enterprise activity-based cost accounting system, strengthen the activity-based costing control problem solving application of activity based costing in enterprise cost accounting system in countermeasures and measures, and make it become the driving force to promote enterprise development.

  14. Custom LSI plus hybrid equals cost effectiveness

    Science.gov (United States)

    Friedman, S. N.

    The possibility to combine various technologies, such as Bi-Polar linear and CMOS/Digital makes it feasible to create systems with a tailored performance not available on a single monolithic circuit. The custom LSI 'BLOCK', especially if it is universal in nature, is proving to be a cost effective way for the developer to improve his product. The custom LSI represents a low price part in contrast to the discrete components it will replace. In addition, the hybrid assembly can realize a savings in labor as a result of the reduced parts handling and associated wire bonds. The possibility of the use of automated system manufacturing techniques leads to greater reliability as the human factor is partly eliminated. Attention is given to reliability predictions, cost considerations, and a product comparison study.

  15. Functionality of the approach of hierarchical analysis in the full cost accounting in the IRP of a metropolitan airport

    Energy Technology Data Exchange (ETDEWEB)

    Cicone, Decio Jr. [GEPEA-USP, Grupo de Energia do Departamento de Engenharia de Energia e Automacao Eletricas, Escola Politecnica da Universidade de Sao Paulo (Brazil); Udaeta, Miguel Edgar Morales; Grimoni, Jose Aquiles Baesso; Galvao, Luiz Claudio Ribeiro [IEE/USP, Instituto de Eletrotecnica e Energia, Universidade de Sao Paulo (Brazil)

    2008-03-15

    This work shows the application of the analytic hierarchy process (AHP) in the full cost accounting (FCA) within the integrated resource planning (IRP) process. For this purpose, a pioneer case was developed and different energy solutions of supply and demand for a metropolitan airport (Congonhas) were considered [Moreira, E.M., 2005. Modelamento energetico para o desenvolvimento limpo de aeroporto metropolitano baseado na filosofia do PIR - O caso da metropole de Sao Paulo. Dissertacao de mestrado, GEPEA/USP]. These solutions were compared and analyzed utilizing the software solution ''Decision Lens'' that implements the AHP. The final part of this work has a classification of resources that can be considered to be the initial target as energy resources, thus facilitating the restraints of the IRP of the airport and setting parameters aiming at sustainable development. (author)

  16. ACCOUNTING POLICIES EFFECTS ON DEPRECIATION AND EVALUATION OF BALANCE SHEET

    OpenAIRE

    Andreea Elena DREGHICIU

    2016-01-01

    In the actual context of accounting nomination and globalization, the requirement for information which reflects the reality and which allows comparison between time and space may be satisfied only by respecting the main accounting principles. These principles, together with accounting policies are the main elements which concur for obtaining a truthful image reflected in financial situations. The elements / items of financial situation are being evaluated according to the main accounting pri...

  17. The Effect of Prior Knowledge and Feedback Type Design on Student Achievement and Satisfaction in Introductory Accounting

    Science.gov (United States)

    Campbell, Donald P.

    2013-01-01

    This study investigated the effect of student prior knowledge and feedback type on student achievement and satisfaction in an introductory managerial accounting course using computer-based formative assessment tools. The study involved a redesign of the existing Job Order Costing unit using the ADDIE model of instructional design. The…

  18. Prevention, screening and treatment of colorectal cancer: a global and regional generalized cost effectiveness analysis

    Directory of Open Access Journals (Sweden)

    Johns Benjamin P

    2010-03-01

    Full Text Available Abstract Background Regional generalized cost-effectiveness estimates of prevention, screening and treatment interventions for colorectal cancer are presented. Methods Standardised WHO-CHOICE methodology was used. A colorectal cancer model was employed to provide estimates of screening and treatment effectiveness. Intervention effectiveness was determined via a population state-transition model (PopMod that simulates the evolution of a sub-regional population accounting for births, deaths and disease epidemiology. Economic costs of procedures and treatment were estimated, including programme overhead and training costs. Results In regions characterised by high income, low mortality and high existing treatment coverage, the addition of screening to the current high treatment levels is very cost-effective, although no particular intervention stands out in cost-effectiveness terms relative to the others. In regions characterised by low income, low mortality with existing treatment coverage around 50%, expanding treatment with or without screening is cost-effective or very cost-effective. Abandoning treatment in favour of screening (no treatment scenario would not be cost effective. In regions characterised by low income, high mortality and low treatment levels, the most cost-effective intervention is expanding treatment. Conclusions From a cost-effectiveness standpoint, screening programmes should be expanded in developed regions and treatment programmes should be established for colorectal cancer in regions with low treatment coverage.

  19. A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

    OpenAIRE

    Josep M.a Argilés bosch; Anna Sabata Aliberch; Josep García Blandón

    2012-01-01

    This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make...

  20. COMPARED ACTIVITY-BASED COSTING CASE STUDIES IN THE INFORMATION SYSTEM DEPARTMENTS OF TWO GROUPS IN FRANCE: A STRATEGIC MANAGEMENT ACCOUNTING APPROACH

    OpenAIRE

    Wegmann, Grégory

    2010-01-01

    International audience; This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strateg...

  1. An improved set of standards for finding cost for cost-effectiveness analysis.

    Science.gov (United States)

    Barnett, Paul G

    2009-07-01

    Guidelines have helped standardize methods of cost-effectiveness analysis, allowing different interventions to be compared and enhancing the generalizability of study findings. There is agreement that all relevant services be valued from the societal perspective using a long-term time horizon and that more exact methods be used to cost services most affected by the study intervention. Guidelines are not specific enough with respect to costing methods, however. The literature was reviewed to identify the problems associated with the 4 principal methods of cost determination. Microcosting requires direct measurement and is ordinarily reserved to cost novel interventions. Analysts should include nonwage labor cost, person-level and institutional overhead, and the cost of development, set-up activities, supplies, space, and screening. Activity-based cost systems have promise of finding accurate costs of all services provided, but are not widely adopted. Quality must be evaluated and the generalizability of cost estimates to other settings must be considered. Administrative cost estimates, chiefly cost-adjusted charges, are widely used, but the analyst must consider items excluded from the available system. Gross costing methods determine quantity of services used and employ a unit cost. If the intervention will affect the characteristics of a service, the method should not assume that the service is homogeneous. Questions are posed for future reviews of the quality of costing methods. The analyst must avoid inappropriate assumptions, especially those that bias the analysis by exclusion of costs that are affected by the intervention under study.

  2. A cost effective CO2 strategy

    DEFF Research Database (Denmark)

    , a scenario-part and a cost-benefit part. Air and sea modes are not analyzed. The model adopts a bottom-up approach to allow a detailed assessment of transport policy measures. Four generic areas of intervention were identified and the likely effect on CO2 emissions, socioeconomic efficiency and other...... concerns of the potential measures within those intervention areas: • Reductions in the need to travel • Improved efficiency of the transport system • Improved fuel efficiency of transport activities • Reduced CO2 intensity of the fuels Within each area a number of measures were analysed. The measures...

  3. 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.

  4. Using Cost-Effectiveness Tests to Design CHP Incentive Programs

    Energy Technology Data Exchange (ETDEWEB)

    Tidball, Rick [ICF International, Fairfax, VA (United States)

    2014-11-01

    This paper examines the structure of cost-effectiveness tests to illustrate how they can accurately reflect the costs and benefits of CHP systems. This paper begins with a general background discussion on cost-effectiveness analysis of DER and then describes how cost-effectiveness tests can be applied to CHP. Cost-effectiveness results are then calculated and analyzed for CHP projects in five states: Arkansas, Colorado, Iowa, Maryland, and North Carolina. Based on the results obtained for these five states, this paper offers four considerations to inform regulators in the application of cost-effectiveness tests in developing CHP programs.

  5. Accounting for Chromatic Atmospheric Effects on Barycentric Corrections

    Science.gov (United States)

    Blackman, Ryan T.; Szymkowiak, Andrew E.; Fischer, Debra A.; Jurgenson, Colby A.

    2017-03-01

    Atmospheric effects on stellar radial velocity measurements for exoplanet discovery and characterization have not yet been fully investigated for extreme precision levels. We carry out calculations to determine the wavelength dependence of barycentric corrections across optical wavelengths, due to the ubiquitous variations in air mass during observations. We demonstrate that radial velocity errors of at least several cm s‑1 can be incurred if the wavelength dependence is not included in the photon-weighted barycentric corrections. A minimum of four wavelength channels across optical spectra (380–680 nm) are required to account for this effect at the 10 cm s‑1 level, with polynomial fits of the barycentric corrections applied to cover all wavelengths. Additional channels may be required in poor observing conditions or to avoid strong telluric absorption features. Furthermore, consistent flux sampling on the order of seconds throughout the observation is necessary to ensure that accurate photon weights are obtained. Finally, we describe how a multiple-channel exposure meter will be implemented in the EXtreme PREcision Spectrograph (EXPRES).

  6. Bohr effect of hemoglobins: Accounting for differences in magnitude.

    Science.gov (United States)

    Okonjo, Kehinde O

    2015-09-01

    The basis of the difference in the Bohr effect of various hemoglobins has remained enigmatic for decades. Fourteen amino acid residues, identical in pairs and located at specific 'Bohr group positions' in human hemoglobin, are implicated in the Bohr effect. All 14 are present in mouse, 11 in dog, eight in pigeon and 13 in guinea pig hemoglobin. The Bohr data for human and mouse hemoglobin are identical: the 14 Bohr groups appear at identical positions in both molecules. The dog data are different from the human because three Bohr group positions are occupied by non-ionizable groups in dog hemoglobin; the pigeon data are vastly different from the human because six Bohr group positions are occupied by non-ionizable groups in pigeon hemoglobin. The guinea pig data are quite complex. Quantitative analyses showed that only the pigeon data could be fitted with the Wyman equation for the Bohr effect. We demonstrate that, apart from guinea pig hemoglobin, the difference between the Bohr effect of each of the other hemoglobins and of pigeon hemoglobin can be accounted for quantitatively on the basis of the occupation of some of their Bohr group positions by non-ionizable groups in pigeon hemoglobin. We attribute the anomalous guinea pig result to a new salt-bridge formed in its R2 quaternary structure between the terminal NH3(+) group of one β-chain and the COO(-) terminal group of the partner β-chain in the same molecule. The pKas of this NH3(+) group are 6.33 in the R2 and 4.59 in the T state.

  7. Effects of different broiler production systems on health care costs in the Netherlands.

    Science.gov (United States)

    Gocsik, É; Kortes, H E; Lansink, A G J M Oude; Saatkamp, H W

    2014-06-01

    This study analyzed the effects of different broiler production systems on health care costs in the Netherlands. In addition to the conventional production system, the analysis also included 5 alternative animal welfare systems representative of the Netherlands. The study was limited to the most prevalent and economically relevant endemic diseases in the broiler farms. Health care costs consisted of losses and expenditures. The study investigated whether higher animal welfare standards increased health care costs, in both absolute and relative terms, and also examined which cost components (losses or expenditures) were affected and, if so, to what extent. The results show that health care costs represent only a small proportion of total production costs in each production system. Losses account for the major part of health care costs, which makes it difficult to detect the actual effect of diseases on total health care costs. We conclude that, although differences in health care costs exist across production systems, health care costs only make a minor contribution to the total production costs relative to other costs, such as feed costs and purchase of 1-d-old chicks.

  8. OPCAB Surgery is cost-effective for elderly patients

    DEFF Research Database (Denmark)

    Holme, Susanne Juel; Jensen Beck, Søren; Houlind, Kim;

    2013-01-01

    To determine the cost-effective operative strategy for coronary artery bypass surgery in patients above 70 years.......To determine the cost-effective operative strategy for coronary artery bypass surgery in patients above 70 years....

  9. Public health costs accounting of inorganic PM2.5 pollution in metropolitan areas of the United States using a risk-based source-receptor model.

    Science.gov (United States)

    Heo, Jinhyok; Adams, Peter J; Gao, H Oliver

    2017-09-01

    In order to design effective strategies to reduce the public health burden of ambient fine particulate matter (PM2.5) imposed in an area, it is necessary to identify the emissions sources affecting that location and quantify their contributions. However, it is challenging because PM2.5 travels long distances and most constituents are the result of complex chemical processes. We developed a reduced-form source-receptor model for estimating locations and magnitudes of downwind health costs from a source or, conversely, the upwind sources that contribute to health costs at a receptor location. Built upon outputs from a state-of-the-art air quality model, our model produces comprehensive risk-based source apportionment results with trivial computational costs. Using the model, we analyzed all the sources contributing to the inorganic PM2.5 health burden in 14 metropolitan statistical areas (MSAs) in the United States. Our analysis for 12 source categories shows that 80-90% of the burden borne by these areas originates from emissions sources outside of the area and that emissions sources up to 800 km away need to be included to account for 80% of the burden. Conversely, 60-80% of the impacts of an MSA's emissions occurs outside of that MSA. The results demonstrate the importance of regionally coordinated measures to improve air quality in metropolitan areas. Copyright © 2017. Published by Elsevier Ltd.

  10. Integrating Effective Writing Skills in the Accounting Curriculum.

    Science.gov (United States)

    May, Gordon S.; Arevalo, Claire

    1983-01-01

    The J. M. Tull School of Accounting at the University of Georgia has developed a program that integrates the teaching of writing skills with the regular accounting courses. Students in a three-course sequence write a total of eight papers--technical, memos, or reports--in assignments that resemble writing tasks encountered by professional…

  11. Air pollution: costs and paths to a solution in Hong Kong--understanding the connections among visibility, air pollution, and health costs in pursuit of accountability, environmental justice, and health protection.

    Science.gov (United States)

    Hedley, Anthony J; McGhee, Sarah M; Barron, Bill; Chau, Patsy; Chau, June; Thach, Thuan Q; Wong, Tze-Wai; Loh, Christine; Wong, Chit-Ming

    2008-01-01

    Air quality has deteriorated in Hong Kong over more than 15 yr. As part of a program of public accountability, photographs on Poor and Better visibility days were used as representations of the relationships among visibility, air pollution, adverse health effects, and community costs for health care and lost productivity. Coefficients from time-series models and gazetted costs were used to estimate the health and economic impacts of different levels of pollution. In this population of 6.9 million, air quality improvement from the annual average to the lowest pollutant levels of Better visibility days, comparable to the World Health Organization air quality guidelines, would avoid 1335 deaths, 60,587 hospital bed days, and 6.7 million doctor visits for respiratory complaints each year. Direct costs and productivity losses avoided would be over US$240 million a year. The dissemination of these findings led to increased demands for pollution controls from the public and legislators, but denials of the need for urgent action arose from the government. The outcome demonstrates the need for more effective translation of the scientific evidence base into risk communication and public policy.

  12. Economic costs of rotavirus gastroenteritis and cost-effectiveness of vaccination in developing countries.

    Science.gov (United States)

    Rheingans, Richard D; Antil, Lynn; Dreibelbis, Robert; Podewils, Laura Jean; Bresee, Joseph S; Parashar, Umesh D

    2009-11-01

    Rotavirus is the leading cause of severe gastroenteritis in children worldwide. We evaluated the economic burden of rotavirus and the cost-effectiveness of vaccination from the health care perspective. Estimates were based on existing epidemiological data, cost estimates, vaccine coverage, and efficacy data, as well as hypothetical vaccine prices. Outcome measures included health care and societal costs of rotavirus and benefits and incremental cost-effectiveness ratio of vaccination. Sensitivity analyses evaluated the impact of estimate uncertainty. Treatment costs increased with income level, and health burden decreased; however, burden varied across regions. On the basis of current vaccination coverage and timing, rotavirus vaccination would annually prevent 228,000 deaths, 13.7 million hospital visits, and 8.7 million disability-adjusted life-years, saving $188 million in treatment costs and $243 million in societal costs. At $5 per dose, the incremental cost-effectiveness ratio in low-, lower-middle-, and upper-middle-income countries was $88, $291, and $329 per disability-adjusted life-year averted, respectively, and $3,015, $9,951 and $11,296 per life saved, respectively. Vaccination would prevent approximately 45% of deaths and approximately 58% of associated medical visits and costs. Vaccination is a cost-effective strategy to reduce the health and economic burden of rotavirus. The cost-effectiveness of vaccination depends mostly on vaccine price and reaching children at highest risk of mortality.

  13. Physicians in Nursing Homes: Effectiveness of Physician Accountability and Communication

    Science.gov (United States)

    Lima, Julie C; Intrator, Orna; Wetle, Terrie

    2015-01-01

    Objectives To develop a measure of the perceptions of nursing home (NH) Directors of Nursing (DON) on the adequacy of physician care and to examine its variation as well as its construct validity. Design A nationwide cross-sectional study with primary data collection Setting 2043 NHs surveyed August 2009 – April 2011 Participants Directors of Nursing (DONs) and NH Administrators responded to questions pertaining to their perceptions of the care provided by physicians in their NH. Measurements Ten items were used to create three domains: medical staff attentiveness, physician communication, and staff concerns about physician practice. These were combined into an overall summary score measure called “Effectiveness of Physician Accountability and Communication” (EPAC). EPAC construct validity was ascertained from other DON questions and from a complementary survey of NH Administrators. RESULTS The established EPAC score is the first measure to capture specific components of the adequacy of physician care in NHs. EPAC exhibited good construct validity: more effective practices were correlated with greater physician involvement in discussions of Do-Not-Resuscitate orders, the frequency that the Medical Director checked on the medical care delivered by attending physician, the tightness of nursing home's control of its physician resources, and the DON's perception of whether or not avoidable hospitalizations and ER visits could be reduced with greater physician attention to resident needs. Conclusion As increased attention is given to the quality of care provided to vulnerable elders, effective measures of processes of care are essential. The EPAC measure provides an important new metric that can be used in these efforts. The goal is that future studies could use EPAC and its individual domains to shed light on the manner through which physician presence is related to resident outcomes in the NH setting. PMID:25858283

  14. Identification and classification of open book accounting dimensions by considering inter-organizational cost management: A case study of petrochemical companies listed in Tehran Stock Exchange

    Directory of Open Access Journals (Sweden)

    Leila Sadeghi

    2014-02-01

    Full Text Available This study aims to identify and to classify Open book accounting (OBA dimensions according to inter-organizational cost management (IOCM in petrochemical companies listed in Tehran Stock Exchange. In this research, there are 18 statistical society financial and accounting experts listed in Tehran Stock Exchange. By studying the theoretical literature and conducted investigations inside and outside of the country and also the experts’ comments, the OBA dimensions were identified and then classified by analytical hierarchy process technique. According to the studies and experts’ ideas, four dimensions including nature of data and accounting data disclosure practices, uses of disclosed accounting data, conditions of OBA, cost implementation of OBA were identified as OBA dimensions. The results of examinations were shown that, considering the comments on dimensions of nature of data and accounting data disclosure practices, the form of data disclosure plays a more important role. In uses of disclosed accounting data dimension, coordination and planning among team members play the most important role. According to conditions of OBA dimension, trust is the most important one and in cost implementation of OBA dimension, the cost of the other party plays the most important role.

  15. How CFOs determine management accounting innovation: an examination of direct and indirect effects

    NARCIS (Netherlands)

    D. Naranjo-Gil; V.S. Maas; F.G.H. Hartmann

    2009-01-01

    Although management accounting innovations such as Activity-Based Costing, the Balanced Scorecard and benchmarking have received much academic interest in recent years, our understanding of why some organizations adopt and implement such new management accounting systems (MAS) and others do not, is

  16. A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

    Directory of Open Access Journals (Sweden)

    Josep M.a Argilés bosch

    2012-01-01

    Full Text Available This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV and historical cost (HC accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.

  17. The young, the old, and the economists: rethinking how agencies account for age in cost-benefit analysis.

    Science.gov (United States)

    Herz-Roiphe, Daniel

    2014-01-01

    Federal agencies count all fatalities prevented by regulation as having the same value for the purposes of cost-benefit analysis, making no adjustment for the age of the person saved. This uniform valuation is guided by empirical studies that find that the young are not willing to pay more than the elderly for small risk reductions in private markets. This Note argues for a different approach. It proposes that agencies take account of a previously ignored body of "public choice" research that finds that most individuals think government should adopt lifesaving programs that benefit the young over those that benefit the old. These data illustrate a divergence between people's private and public preferences. While the economic theory that guides current agency practice prioritizes the former over the latter, this Note argues that it should be the other way around. The Note maintains that public choice data reflect a wider range of societal commitments than individual willingness-to-pay metrics, and therefore that the use of public choice data could help agencies satisfy their mandate under Executive Order 13,563 to engage in broader forms of analysis. The Note also posits that public choice data actually provide a better guide to the welfare consequences of prioritizing lifesaving regulations for different age groups than do individual willingness-to-pay data. It accordingly recommends a new system of age adjustment based on public choice results.

  18. Hedge Accounting in the Brazilian Stock Market: Effects on the Quality of Accounting Information, Disclosure, and Information Asymmetry

    Directory of Open Access Journals (Sweden)

    Silas Adolfo Potin

    2016-08-01

    Full Text Available ABSTRACT This paper investigates, in the Brazilian stock market, the effect of hedge accounting on the quality of financial information, on the disclosure of derivative financial instruments, and on the information asymmetry. To measure the quality of accounting information, relevance metrics of accounting information and book earnings informativeness were used. For executing this research, a general sample was obtained through Brazilian companies, non-financial, listed on the Brazilian Securities, Commodities, and Futures Exchange (BM&FBOVESPA, comprising the 150 companies with highest market value on 01/01/2014. Through the general sample, samples were compiled for applying the econometric models of value relevance, informativeness, disclosure, and information asymmetry. The sample for relevance had 758 companies-years observations within the period from 2008 to 2013; the sample for informativeness had 701 companies-years observations with the period from 2008 to 2013; the sample for disclosure had 100 companies-years observations, within the period from 2011 to 2012; the sample for information asymmetry had 100 companies-years observations, also related to the period from 2011 to 2012. In addition to the econometric models, the propensity score matching method was applied to the analyses of the hedge accounting effect on disclosure and information asymmetry. The evidence found for the influence of hedge accounting indicates a relation: (i positive and significant concerning accounting information relevance and disclosure of derivatives; (ii negative and significant for book earnings informativeness. Regarding information asymmetry, although the coefficients showed up as expected, they were not statistically significant.

  19. Application of Activity- based Costing in Education Cost Accounting of Vocational Colleges%作业成本法在高职院校教育成本核算中的应用

    Institute of Scientific and Technical Information of China (English)

    郑丽

    2012-01-01

    本文基于作业成本视角对高职院校教育成本核算进行分析,论述了应用作业成本法核算高职院校教育成本的必要性;同时,从高职院校的实际情况出发,根据作业成本法的计算程序和高职教育成本核算的特点,阐述了作业成本法在高职院校教育成本核算中的步骤。%Based on the analysis on the education cost accounting of vocational colleges with activity cost, this paper discusses the need for the accounting of the education cost of vocational colleges by the application of activity cost, and explains the steps of the education cost accounting of vocational colleges in the light of the actual situation according to the computational procedure of activity - based costing and the characteristics of the cost accounting of higher vocation ed- ucation.

  20. Screening, prevention and treatment of cervical cancer -- a global and regional generalized cost-effectiveness analysis.

    Science.gov (United States)

    Ginsberg, Gary Michael; Edejer, Tessa Tan-Torres; Lauer, Jeremy A; Sepulveda, Cecilia

    2009-10-09

    The paper calculates regional generalized cost-effectiveness estimates of screening, prevention, treatment and combined interventions for cervical cancer. Using standardised WHO-CHOICE methodology, a cervical cancer model was employed to provide estimates of screening, vaccination and treatment effectiveness. Intervention effectiveness was determined via a population state-transition model (PopMod) that simulates the evolution of a sub-regional population accounting for births, deaths and disease epidemiology. Economic costs of procedures and treatment were estimated, including programme overhead and training costs. In regions characterized by high income, low mortality and high existing treatment coverage, the addition of any screening programme to the current high treatment levels is very cost-effective. However, based on projections of the future price per dose (representing the economic costs of the vaccination excluding monopolistic rents and vaccine development cost) vaccination is the most cost-effective intervention. In regions characterized by low income, low mortality and existing treatment coverage around 50%, expanding treatment with or without combining it with screening appears to be cost-effective or very cost-effective. Abandoning treatment in favour of screening in a no-treatment scenario would not be cost-effective. Vaccination is usually the most cost-effective intervention. Penta or tri-annual PAP smears appear to be cost-effective, though when combined with HPV-DNA testing they are not cost-effective. In regions characterized by low income, high mortality and low treatment levels, expanding treatment with or without adding screening would be very cost-effective. A one off vaccination plus expanding treatment was usually very cost-effective. One-off PAP or VIA screening at age 40 are more cost-effective than other interventions though less effective overall. From a cost-effectiveness perspective, consideration should be given to implementing

  1. Surgical Treatment for Adult Spinal Deformity: Projected Cost Effectiveness at 5-Year Follow-Up

    Science.gov (United States)

    Terran, Jamie; McHugh, Brian J.; Fischer, Charla R.; Lonner, Baron; Warren, Daniel; Glassman, Steven; Bridwell, Keith; Schwab, Frank; Lafage, Virginie

    2014-01-01

    Background In the United States, expenditures related to spine care are estimated to account for $86 billion annually. Policy makers have set a cost-effectiveness benchmark of less than $100,000/quality adjusted life year (QALY), forcing surgeons to defend their choices economically. This study projects the cost/QALY for surgical treatment of adult spinal deformity at 5-year follow-up based on 2-year cost- and health-related quality-of-life (HRQOL) data. Methods In a review of 541 patients with adult spinal deformity, the patients who underwent revision or were likely to undergo revision were identified and cost of surgery was doubled to account for the second procedure; all other patients maintained the cost of the initial surgery. Oswestry Disability Index (ODI) was modeled by revision status based on literature findings. Total surgical cost was based on Medicare reimbursement. Chi square and student t tests were utilized to compare cost-effective and non–cost-effective patients. Results The average cost/QALY at 5-year follow-up was $120,311.73. A total of 40.7% of patients fell under the threshold of a cost/QALY <$100,000. Cost-effective patients had higher baseline ODI scores (45% vs 34% [P=0.001]), lower baseline total Scoliosis Research Society scores (2.89 vs 3.00 [P=0.04]), and shorter fusions (8.23 vs 9.87 [P=0.0001]). Conclusion We found 40.7% of patients to be below the threshold of cost effectiveness. Factors associated with reaching the threshold <$100,000/QALY were greater preoperative disability, diagnosis of idiopathic scoliosis, poor preoperative HRQOL scores, and fewer fusion levels. PMID:24688328

  2. Investigation and analysis on current situation of County - level hospital cost accounting%县级医院成本核算现状调查与分析

    Institute of Scientific and Technical Information of China (English)

    吴颖慧; 李卫平

    2014-01-01

    目的:调查县级医院成本核算基础条件,了解其开展科室成本核算的现状,为规范县级医院成本核算工作进行有益探索。方法:通过典型抽样选取东中西部3省20所县级医院,采用问卷调查和定性访谈进行调查。结果:多数医院已开展不完全成本核算,具备一定基础,但成本意识不够强,数据缺乏可比性,核算人力不足,业务能力有待提高,信息系统缺乏整合,后勤服务管理较弱。结论:建议完善成本核算组织体系,搭建区域成本核算平台,建立二级库存管理制度,培训专兼职成本核算员。%Objectives:To learn the foundation and the status quo of hospital cost accounting in county level hospital to give some explore on regulating county level hospital cost accounting. Methods:20 county-level hospitals in 3 provinces belonging to east, middle and west China respectively were selected to have a questionnaire and in-depth interview. Results:Most hospitals have carried out incomplete cost accounting and had some basis. But there are still some problems including insufficient understanding of cost accounting, incomparable cost data, short of professional accounting staffs, lack of information systems’ integration and inadequate logistics management. Conclusions:Improving cost accounting organization system, establishing regional accounting platform, designing sub-base management system and training full time and part time cost accounting human resources can improve hospital cost accounting.

  3. 土地一级开发成本核算问题探析%The Analysis of Primary Land Development Cost Accounting Problems

    Institute of Scientific and Technical Information of China (English)

    叶婷婷; 谢丽萍

    2013-01-01

      The types of land development are many, the sheet land development is the method of primary land development in most parts of our country's area. In the context of related engineering construction in recent years, many enterprises used this method, the carry-over, collection and distribution of land development cost become the essential work of developers. By virtue of many years accounting work experience, the author analyzed the cost collection department, the cost distribution and carry-over, at the same time put forward the basic thoughts of effective cost calculation, accurate division of land units as well as the effective development funds regulation and distribution, in order to play a certain role for our country's primary land development funds accounting.%  土地的开发形式非常多,其中土地的成片性开发为我国绝大部分地区中的一级土地开发手段。就最近几年的相关工程建设来看,很多使用该种手段,其土地开发中的成本的结转、归集以及分配成为开发商最为本质的工作。本文作者凭借几年的会计工作经验,分析研究了成本的归集部门、土地开发成本中的分配以及土地成本中的结转,同时提出了有效计算成本、准确划分土地单位以及有效调节、分配开发的经费等基本思路,旨在对我国一级土地的开发经费核算起到一定的作用。

  4. Discuss Indirect Cost Allocation Method in the Application of the Hospital Total Cost Accounting%探讨间接成本分配法在医院全成本核算中的应用

    Institute of Scientific and Technical Information of China (English)

    董音茵

    2015-01-01

    结合某一个医院实际发展情况,调查该医院非临床科室的成本,包括医技﹑医辅和后勤科室的人员经费﹑卫生材料费﹑药品费﹑折旧费和其他费用等情况,然后对这些数据进行分析和对比,运用数学和统计学相关原理对分配法进行验证. 旨在让医院对间接成本加以合理的﹑有效的运用,完善医院的成本核算方法.%In combination with the practical development of a hospital, investigation of clinical departments this hospital costs, including medical, paramedical and logistics department personnel expenditure, sanitary materials, expended the de-preciation, and other expenses, etc., and then analyze these data and contrast, applying the principles of mathematics and statistics related to the distribution method for validation. Aimed at the hospital for the indirect costs to be reasonable and effective use, improve the hospital cost accounting method.

  5. 煤炭企业人力资源成本会计问题研究%Research of Coal Enterprise Human Resources Cost Accounting

    Institute of Scientific and Technical Information of China (English)

    刘玉文

    2013-01-01

      The article explores the meaning of the human resources Cost Accounting, and discusses the necessity and significance of coal enterprises, human resources Cost Accounting, recognition and measurement of coal enterprises, human resources Cost Accounting theory and examples, and put forward relevant countermeasures.%  文章探讨了人力资源成本会计的内涵,论述了煤炭企业施行人力资源成本会计的必要性与意义,从理论与实例方面分析了煤炭企业施行人力资源成本会计的确认与计量,并提出了相关的对策。

  6. Study on the accounting of coal resources compensation cost%论煤炭资源补偿成本的核算

    Institute of Scientific and Technical Information of China (English)

    吴荷青

    2011-01-01

    This paper discusses the component of coal resources compensation cost from the view of the aim of calculating the depletion, and then analyzes the current method of accounting coal resources compensation cost. Finally, the paper puts forward some suggestion to accounting the compensation cost through the wasting asset accounts.%本文从折耗提取的目的出发,以新的角度来审视煤炭资源补偿成本的构成内容,并对现行的会计核算方法进行了分析.然后在此基础上,提出应通过"递耗资产"科目进行核算.

  7. Optimization of Logistics Cost Accounting Process Based on Supply Chain System%基于供应链系统的物流会计核算优化

    Institute of Scientific and Technical Information of China (English)

    邱亮

    2014-01-01

    对供应链系统与物流会计的内涵及两者间关系进行了论述,指出物流会计核算的重要性,针对目前我国物流会计核算现状及存在的问题,提出了基于供应链系统的物流会计核算优化策略。%In this paper, we introduced the connotation of the supply chain system and logistics cost accounting as well as the relationship between the two, pointed out the importance of logistics cost accounting, and at last, in view of the current status and existing problems of the logistics cost accounting practice in China at the moment, proposed the strategy for its optimization.

  8. Impact of Generic Alendronate Cost on the Cost-Effectiveness of Osteoporosis Screening and Treatment

    OpenAIRE

    Smita Nayak; Roberts, Mark S.; Greenspan, Susan L.

    2012-01-01

    INTRODUCTION: Since alendronate became available in generic form in the Unites States in 2008, its price has been decreasing. The objective of this study was to investigate the impact of alendronate cost on the cost-effectiveness of osteoporosis screening and treatment in postmenopausal women. METHODS: Microsimulation cost-effectiveness model of osteoporosis screening and treatment for U.S. women age 65 and older. We assumed screening initiation at age 65 with central dual-energy x-ray absorp...

  9. The grain of spatially referenced economic cost and biodiversity benefit data and the effectiveness of a cost targeting strategy.

    Science.gov (United States)

    Sutton, N J; Armsworth, P R

    2014-12-01

    Facing tight resource constraints, conservation organizations must allocate funds available for habitat protection as effectively as possible. Often, they combine spatially referenced economic and biodiversity data to prioritize land for protection. We tested how sensitive these prioritizations could be to differences in the spatial grain of these data by demonstrating how the conclusion of a classic debate in conservation planning between cost and benefit targeting was altered based on the available information. As a case study, we determined parcel-level acquisition costs and biodiversity benefits of land transactions recently undertaken by a nonprofit conservation organization that seeks to protect forests in the eastern United States. Then, we used hypothetical conservation plans to simulate the types of ex ante priorities that an organization could use to prioritize areas for protection. We found the apparent effectiveness of cost and benefit targeting depended on the spatial grain of the data used when prioritizing parcels based on local species richness. However, when accounting for complementarity, benefit targeting consistently was more efficient than a cost targeting strategy regardless of the spatial grain of the data involved. More pertinently for other studies, we found that combining data collected over different spatial grains inflated the apparent effectiveness of a cost targeting strategy and led to overestimation of the efficiency gain offered by adopting a more integrative return-on-investment approach. © 2014 Society for Conservation Biology.

  10. A conceptual framework for the evaluation of cost-effectiveness of projects to reduce GHG emissions and sequester carbon

    Energy Technology Data Exchange (ETDEWEB)

    Sathaye, J.; Norgaard, R.; Makundi, W.

    1993-07-01

    This paper proposes a conceptual framework for evaluating the cost of projects to reduce atmospheric greenhouse gases (GHGs). The evaluation of cost-effectiveness should account for both the timing of carbon emissions and the damage caused by the atmospheric stock of carbon. We develop a conceptual basis to estimate the cost-effectiveness of projects in terms of the cost of reducing atmospheric carbon (CRAC) and other GHGs. CRAC accounts for the economic discount rate, alternative functional forms of the shadow price, the residence period of carbon in the atmosphere, and the multiple monetary benefits of projects. The last item is of particular importance to the developing countries.

  11. Reliability and Congestion Effects on Embedded Cost of Transmission Services

    Science.gov (United States)

    Shooshtari, Alireza Tavakoli; Joorabian, Mahmood; Milani, Armin Ebrahimi

    2011-06-01

    The aim of this paper is to make a novel method for calculating the investment cost of Transmission services. It should be noted that some considerations such as used capacity, profits of reliability and profits of decreasing congestion-the money allocated to transmission services- are also taken into account. The proposed method is tested on an 8 bus test system. All simulations are done in MATLAB environment, and MATPOWER is used for Power Flow Analysis. In order to verify the proposed method, the optimal results are compared with the pervious techniques. Therefore, the proposed technique in the paper has important effects on investment on transmission network by improving the profits of reliability and decreasing congestion. Furthermore, simulations show that increasing maximum acceptable level of current will decrease the profit of decreasing congestion.

  12. The cost and cost-effectiveness of gender-responsive interventions for HIV: a systematic review

    Directory of Open Access Journals (Sweden)

    Michelle Remme

    2014-11-01

    Full Text Available Introduction: Harmful gender norms and inequalities, including gender-based violence, are important structural barriers to effective HIV programming. We assess current evidence on what forms of gender-responsive intervention may enhance the effectiveness of basic HIV programmes and be cost-effective. Methods: Effective intervention models were identified from an existing evidence review (“what works for women”. Based on this, we conducted a systematic review of published and grey literature on the costs and cost-effectiveness of each intervention identified. Where possible, we compared incremental costs and effects. Results: Our effectiveness search identified 36 publications, reporting on the effectiveness of 22 HIV interventions with a gender focus. Of these, 11 types of interventions had a corresponding/comparable costing or cost-effectiveness study. The findings suggest that couple counselling for the prevention of vertical transmission; gender empowerment, community mobilization, and female condom promotion for female sex workers; expanded female condom distribution for the general population; and post-exposure HIV prophylaxis for rape survivors are cost-effective HIV interventions. Cash transfers for schoolgirls and school support for orphan girls may also be cost-effective in generalized epidemic settings. Conclusions: There has been limited research to assess the cost-effectiveness of interventions that seek to address women's needs and transform harmful gender norms. Our review identified several promising, cost-effective interventions that merit consideration as critical enablers in HIV investment approaches, as well as highlight that broader gender and development interventions can have positive HIV impacts. By no means an exhaustive package, these represent a first set of interventions to be included in the investment framework.

  13. Discussion production enterprise logistics cost accounting%去阿生产企业物流成本核算问题探讨

    Institute of Scientific and Technical Information of China (English)

    赵俊童; 孙方思

    2012-01-01

      物流成本高低关乎企业的生存发展,物流成本核算至关重要,还应该优化物流成本,加强物流成本控制,通过一体化的物流成本管理,达到进一步降低物流成本,提高企业核心竞争力。%  The level of logistics costs related to the survival and development of enterprises, logistics cost accounting is es-sential, should also optimize logistics costs, strengthen the logistics cost control, cost management through the integration of logistics, to further reduce the cost of logistics, improve the core competitiveness of enterprises.

  14. Accounting for Recoil Effects in Geochronometers: A New Model Approach

    Science.gov (United States)

    Lee, V. E.; Huber, C.

    2012-12-01

    dated grain is a major control on the magnitude of recoil loss, the first feature is the ability to calculate recoil effects on isotopic compositions for realistic, complex grain shapes and surface roughnesses. This is useful because natural grains may have irregular shapes that do not conform to simple geometric descriptions. Perhaps more importantly, the surface area over which recoiled nuclides are lost can be significantly underestimated when grain surface roughness is not accounted for, since the recoil distances can be of similar characteristic lengthscales to surface roughness features. The second key feature is the ability to incorporate dynamical geologic processes affecting grain surfaces in natural settings, such as dissolution and crystallization. We describe the model and its main components, and point out implications for the geologically-relevant chronometers mentioned above.

  15. 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

  16. Factors Effect Direct Cost of Hospital Foodservices and Approximate Cost Analyze

    Directory of Open Access Journals (Sweden)

    Fatma Çelik

    2006-01-01

    Full Text Available The aim of this study was to investigate the cost of foodservice for the university hospital by taking into account of the criteria’s of well diet balanced using information technology. The data explain cost of food were obtained from input, output of hospital food barn that processed by hospital information system for 1995, 2000-2004 years. All details for calculating the net expenditure of food and direct cost of nutrition services were obtained from hospital information system that records all data on line. The energy and nutrient values of daily food served were calculated using the output of hospital food barn by the computer software that was developed. It was found that, our hospital catering system supplied a daily food ration of 2728 kcal and 98,1 gr protein/person in 2004.It has found that the cost of food was increased 10 times from 1995 to 2004. The expenditure of food groups that used in the hospital was 58.96% percent in the total cost of all nutrition services. The big part (28.92% of food expenditure was red meat and pulses. It has been thought that the daily approximate food cost for per person was 3,15 YTL. The total approximate cost could be estimated by adding the cost of staffs and the various managing expenditures to the approximate food cost. These data would be used to make the hospital foodservices private.In conclusion, to be successful in managing hospital food services depends on regular inspection and to take all costs under control daily. To present the results of cost analysis for hospitals will increase the quality of foodservices and will be possible to compare with the others.

  17. 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 ...

  18. 高校学生教育成本核算——基于作业成本核算分析%Educational cost accounting of college students: An analysis based on activity-based costing

    Institute of Scientific and Technical Information of China (English)

    姚俊生

    2011-01-01

    Based on the research of higher education cost theory and a method of activity-based costing, this paper studies the composition of higher education cost and attempts to design a higher education cost process and accounting method.%通过对高校学生教育成本理论的专题研究,研究了高校学生教育成本的构成,采用作业成本法的分析方法。尝试设计高校教育成本流程和核算方法.

  19. Study of cost-effectiveness and cost-utility antihypertensive drugs used in hiperdia peaked - PI

    OpenAIRE

    NapoleÃo Moura Dias Neto

    2009-01-01

    Hypertension is a major cause of cardiovascular disease and study the costeffectiveness and cost-utility of anti-hypertensive drugs are rare in Brazil. This paper is a study of type pharmacoeconomic cost-effectiveness and cost-utility analysis of patients enrolled in the program HiperDia the municipality of Picos â PI in the period 20/8/2009 to 30/10/2009. We analyzed the direct costs of treatment, considering only the price of antiretroviral drugs, the effectiveness as measured by mean re...

  20. Costing the distribution of insecticide-treated nets: a review of cost and cost-effectiveness studies to provide guidance on standardization of costing methodology

    Directory of Open Access Journals (Sweden)

    Hanson Kara

    2006-05-01

    Full Text Available Abstract Background Insecticide-treated nets (ITNs are an effective and cost-effective means of malaria control. Scaling-up coverage of ITNs is challenging. It requires substantial resources and there are a number of strategies to choose from. Information on the cost of different strategies is still scarce. To guide the choice of a delivery strategy (or combination of strategies, reliable and standardized cost information for the different options is required. Methods The electronic online database PubMed was used for a systematic search of the published English literature on costing and economic evaluations of ITN distribution programmes. The keywords used were: net, bednet, insecticide, treated, ITN, cost, effectiveness, economic and evaluation. Identified papers were analysed to determine and evaluate the costing methods used. Methods were judged against existing standards of cost analysis to arrive at proposed standards for undertaking and presenting cost analyses. Results Cost estimates were often not readily comparable or could not be adjusted to a different context. This resulted from the wide range of methods applied and measures of output chosen. Most common shortcomings were the omission of certain costs and failure to adjust financial costs to generate economic costs. Generalisability was hampered by authors not reporting quantities and prices of resources separately and not examining the sensitivity of their results to variations in underlying assumptions. Conclusion The observed shortcomings have arisen despite the abundance of literature and guidelines on costing of health care interventions. This paper provides ITN specific recommendations in the hope that these will help to standardize future cost estimates.

  1. SUSTAINABILITY COST ACCOUNTING - PART 1: A MONETARY PROCEDURE TO EVALUATE THE SUSTAINABILITY OF TECHNOLOGIES IN THE SOUTH AFRICAN PROCESS INDUSTRY

    Directory of Open Access Journals (Sweden)

    A. C. Brent

    2012-01-01

    Full Text Available

    ENGLISH ABSTRACT: The development and management of new technologies is fundamental to the manufacturing sector as a core operational initiative. Managers of a new technology are increasingly pressurised to consider the economic, environmental, and social impacts associated with the life cycle of the technology (and product during decision-making – i.e. the overall sustainability of the technology. At present, there is no consensus on a methodology to incorporate externalities – for example, environmental and social impacts at macro-level, for which a company is (typically not held financially liable – into management practices. This paper introduces the Sustainability Cost Accounting (SCA procedure, whereby externalities (burdens and benefits are translated into financial terms to assess the overall sustainability performance of a developed technology in the process industry.

    AFRIKAANSE OPSOMMING: ‘n Sentrale operasionele initiatief van die vervaardigings-industrie is die ontwikkeling en bestuur van nuwe tegnologieë. Bestuurders van nuwe tegnologieë word toenemend onder druk geplaas om die ekonomiese-, omgewings-, en sosiale impakte, wat verwant is aan die lewenssiklus van ‘n tegnologie (of produk, in ag te neem tydens besluitneming ten opsigte van die globale volhoudbaarheid van die tegnologie. Op hierdie stadium is daar geen konsensus oor die metodologie wat gevolg moet word om eksterne faktore – bv. omgewings- en sosiale impakte op makrovlak, waarvoor ‘n maatskappy tipies nie aanspreeklik gehou word nie – te inkorporeer in die bestuurpraktyk. Hierdie artikel stel die Volhoudbaarheid Kosterekeningkunde (VKR prosedure voor, waarvolgens die oorgrote volhoudbare prestasie, in terme van eksterne voor- en nadele van ‘n ontwikkelde tegnologie, in die prosesindustrie ge-assesseer kan word in finansiële terme.

  2. A review on cost-effectiveness and cost-utility of psychosocial care in cancer patients

    Directory of Open Access Journals (Sweden)

    Femke Jansen

    2016-01-01

    Full Text Available Several psychosocial care interventions have been found effective in improving psychosocial outcomes in cancer patients. At present, there is increasingly being asked for information on the value for money of this type of intervention. This review therefore evaluates current evidence from studies investigating cost-effectiveness or cost-utility of psychosocial care in cancer patients. A systematic search was conducted in PubMed and Web of Science yielding 539 unique records, of which 11 studies were included in the study. Studies were mainly performed in breast cancer populations or mixed cancer populations. Studied interventions included collaborative care (four studies, group interventions (four studies, individual psychological support (two studies, and individual psycho-education (one study. Seven studies assessed the cost-utility of psychosocial care (based on quality-adjusted-life-years while three studies investigated its cost-effectiveness (based on profile of mood states [mood], Revised Impact of Events Scale [distress], 12-Item Health Survey [mental health], or Fear of Progression Questionnaire [fear of cancer progression]. One study did both. Costs included were intervention costs (three studies, intervention and direct medical costs (five studies, or intervention, direct medical, and direct nonmedical costs (three studies. In general, results indicated that psychosocial care is likely to be cost-effective at different, potentially acceptable, willingness-to-pay thresholds. Further research should be performed to provide more clear information as to which psychosocial care interventions are most cost-effective and for whom. In addition, more research should be performed encompassing potential important cost drivers from a societal perspective, such as productivity losses or informal care costs, in the analyses.

  3. Incentive Effects of Unemployment Insurance Savings Accounts : Evidence from Chile

    NARCIS (Netherlands)

    Hartley, G.R.; van Ours, J.C.; Vodopivec, M.

    2010-01-01

    This study examines the determinants of job-finding rates of unemployment benefit recipients under the Chilean program. This is a unique, innovative program that combines social insurance through a solidarity fund (SF) with self-insurance in the form of unemployment insurance savings accounts

  4. Effects of Actor-Network Theory in Accounting Research

    DEFF Research Database (Denmark)

    Justesen, Lise Nederland; Mouritsen, Jan

    2011-01-01

    number of accounting papers that apply actor-network theory. A different sample might have given a somewhat different picture. Furthermore, it focuses on the influence of Latour's work and refrains from discussing how the writings of Michel Callon, John Law or other thinkers within the actor...

  5. Incentive Effects of Unemployment Insurance Savings Accounts : Evidence from Chile

    NARCIS (Netherlands)

    Hartley, G.R.; van Ours, J.C.; Vodopivec, M.

    2010-01-01

    This study examines the determinants of job-finding rates of unemployment benefit recipients under the Chilean program. This is a unique, innovative program that combines social insurance through a solidarity fund (SF) with self-insurance in the form of unemployment insurance savings accounts (UISAs

  6. Financial accounting effects of tax aggressiveness : Contracting and measurement

    NARCIS (Netherlands)

    De Waegenaere, A.M.B.; Sansing, R.; Wielhouwer, J.L.

    2015-01-01

    This study examines a setting in which a tax-reporting decision is delegated to a firm's tax manager. Using financial accounting measures of tax expense to evaluate the tax manager allows the firm to efficiently attain the level of tax avoidance it prefers, despite the fact that the consequences of

  7. Financial accounting effects of tax aggressiveness : Contracting and measurement

    NARCIS (Netherlands)

    De Waegenaere, A.M.B.; Sansing, R.; Wielhouwer, J.L.

    2015-01-01

    This study examines a setting in which a tax-reporting decision is delegated to a firm's tax manager. Using financial accounting measures of tax expense to evaluate the tax manager allows the firm to efficiently attain the level of tax avoidance it prefers, despite the fact that the consequences of

  8. Improved Estimation of Forestry Edge Effects Accounting for Detection Probability

    OpenAIRE

    Hocking, Daniel; Babbitt, Kimberly; Yamasaki, Mariko

    2013-01-01

    Poster presented at the 98th annual meeting of the Ecological Society of America (ESA) in Minneapolis, Minnesota, USA. We used a non-linear, parametric model accounting for detection probability to quantify red-backed salamander (Plethodon cinereus) abundance across clearcut-forest edges. This approach allows for projection across landscapes and prediction given alternative logging plans.

  9. ACCOUNTING POLICIES EFFECTS ON DEPRECIATION AND EVALUATION OF BALANCE SHEET

    Directory of Open Access Journals (Sweden)

    Andreea Elena DREGHICIU

    2016-12-01

    Starting from the diversity of principles and rules that exist within the accounting, this paper aims to form a main problematic frame concerning the principle of the method’s constancy, whose purpose is applying the same registration, evaluation and presentation methods for operations, transactions, and balance sheet elements.

  10. Difficulty in Teaching Cost Accounting of Higher Vocational Education and its New Thoughts%基于高职《成本会计》学教难点与教学新思路

    Institute of Scientific and Technical Information of China (English)

    杨早娥

    2012-01-01

    The course COST ACCOUNTING is one of the most difficult and complicated courses. Application of cost control and cost management ideas, combined with the production process, correctly grasp the cost management of the enterprise in which all kinds of cost, avoid cost accounting inherent burdensome complexity, complexity problem, for simple and complex, a reason- able choice of cost analysis, summed up, carryover, and calculation method. For example: "varietal method" and so on, to make the student studying in school, and learning from doing, can develop the effect of teaching benefits to teachers as well as students!%“成本会计”课程是会计专业课程中最复杂最难学的课程之一。运用成本控制和成本管理的思路,结合产品的生产工艺流程,正确把握企业成本管理中所构成的各种成本,避开成本会计固有的繁琐复杂性及其难题,化复杂为简单,合理选择成本分析、归集、结转、核算的方法,使学生在学中做、做中学,才能发挥教学特有的效果。

  11. Crude costs: a framework for a full-cost accounting analysis of oil and gas exploration off Cape Breton, Nova Scotia

    Energy Technology Data Exchange (ETDEWEB)

    Landon, L.; Pannozzo, L.

    2001-12-01

    Defined as the total quantity of all goods and services produced and the total money earned and spent, the Gross Domestic Product (GDP) is a measure used to determine how well an economy is doing. For its part, the Genuine Progress Index (GPI) measures 26 variables and was first developed in 1995. In Nova Scotia, a set of 20 social, economic and environmental indicators are examined to obtain a better picture of the well-being of the region and determine if the development is sustainable over time. The authors explained their approach based on the use of GPI analysis to assist decision makers in identifying the real costs and benefits of different options applied to the oil and gas exploration situation off Cape Breton, Nova Scotia. The document is divided into five parts as follows: (1) Part 1: introduction, (2) Part 2: natural capital and the impacts of oil and gas development, (3) Part 3: social capital and the economic value of fishing and tourism, (4) Part 4: the real cost of oil and gas, and (5) Part 5: recommendations. Some of the recommendations call for the further study of cumulative and sub-lethal effects from petroleum development, the establishment of Marine Protected Areas preceded by a moratorium on oil and gas exploration in the Southern Gulf of St. Lawrence and Sydney Bight areas until the establishment of the Areas is made, and that future environmental assessments concerning oil and gas development to address the impacts on species and ecosystems as a whole. 209 refs., 11 tabs., 4 figs.

  12. Cost-effectiveness of Voriconasole in treatment of invasive aspregillosis

    Directory of Open Access Journals (Sweden)

    N. N. Climko

    2009-01-01

    Full Text Available Invasive aspergillosis (IA is widespread infectious implication in immunodeficient patients, characterized by severe clinical manifestations and high mortality. This article presents the first case of pharmacoeconomical analysis of Voriconasole in treatment of IA compared with alternative therapies in Russia. Using mathematic modeling methods, we evalued total costs (including costs of IA treatment, clinical effectiveness and IA-related mortality in each therapy group. Obtained results showed the dominating of Voriconasole because of its high effectiveness and lower costs compared with caspofungine or amphotericine B. Total costs of therapy with Voricinasole were up to 30% lower compared with caspofungine and up to 70% lower compared with amphotericine B. Performed univariate sensitivity analysis showed that cost-effectiveness of anti-IA treatment depends mostly on clinical effectiveness of antimycotics rather than drug costs. Thus, treatment with Voriconasole is cost-effective in IA patients.

  13. CONSISTENCY OF ACCOUNTING INFORMATION AS A CONDITION OF EFFECTIVE ECONOMIC ACTIVITY AND THE SUBSTANTIATION OF TAX BENEFIT

    Directory of Open Access Journals (Sweden)

    Pershin S. P.

    2016-04-01

    Full Text Available Justification of tax benefits, development of economic relations, globalization of accounting processes and improvement of administrative activity of public authorities require the appropriate development of accounting rules, effective rapid exchange of credentials and their consistency. The authors have proposed and justified the use of a unified automated information database accounting system management and control as a single accounting element space, which allows providing solutions to the above issues. The study introduced the concept of uniform accounting space and defined its objectives and principles of functioning. It is this form of organization of accounting and economic procedures of the process of functioning of the economy able to ensure the development of accounting theory in the areas of modern trends. The study highlighted areas that are implemented now, which fully meet the proposals of the authors. We have noted innovations related to the submission of the tax Declaration under the tax to the added cost and additional data by telecommunication in connection with the use of information security tools. We have also noted some rules for the provision of accounting information to interested users. The performance of individual business Executive is reflected in the proposed information system would appear in the form of user interface that would simplify requirements for organization and recordkeeping. The basic drawbacks and complexity of implementation of the activities proposed methods of their elimination or avoidance

  14. 军队医院经济管理信息平台科级核算应把握的要点%The Key Points of Department Level Cost Accounting of Military Hospital Economic Management Information Platform

    Institute of Scientific and Technical Information of China (English)

    薛运友; 王崇才; 杜佳原; 高社

    2014-01-01

    目的:明确岗位责任制,结合军队医院实际,探讨科级医疗成本核算方法。方法:创新管理理念,明确核算方法,实现管理效果。结果:构建科级核算模式,实现科级核算系统化规范化。结论:创建科级核算系统平台,对于促进军队医院全成本核算管理和提升医院运营管理水平将起到十分重要的支撑作用。%Objective: To discuss department-level cost account method by clarifying system of post responsibility and combining fact of military hospital. Method: Innovating management concept, clarifying accounting method, realizing management effect. Results: Formed department-level accounting system, realized department-level accounting effect. Conclusion: It is a powerful support to military hospital whole cost accounting that to construct department-level accounting platform and to enhance hospital management level.

  15. The Application of Value Chain Accounting in the Cost Management%价值链会计在成本管理中的运用

    Institute of Scientific and Technical Information of China (English)

    段庆茹; 王玉翠; 姜力群

    2013-01-01

      价值链会计是一个新兴的会计领域,是现行会计模式变革的重要方向之一。将价值链会计相关理论运用于成本管理是现代企业所寻求的新型成本管理模式。该模式有助于管理者全面了解企业成本结构,优化企业成本管理机制,确立企业竞争战略,使企业能够在激烈的市场竞争中获胜。价值链会计和成本管理的结合应选准切入点,结合我国企业的实际情况,转变成本管理理念,完善价值链会计理论体系,提高企业员工素质。%Value chain accounting is an emerging accounting field and one important orientation of the current accounting model reforming. The application of the related value chain theory to cost management is the way to seek a new modern enterprise cost management model. This model helps managers to fully understand the business cost structure, to optimize enterprise cost management system, to establish the competitive strategy, so that the enterprises are able to win in the fierce market competition. The integration of value chain accounting and cost management should make an accurate selection of cut-in point, combine with the actual situation of China's enterprises, change the idea about cost management, perfect the system of value chain accounting theories, and improve the staff proficiency.

  16. 当代成本会计理论发展的新趋势:资源消耗会计研究%The new trend of contemporary cost accounting theory development:Research on the resource consumption accounting

    Institute of Scientific and Technical Information of China (English)

    尹德利; 刘彤

    2013-01-01

    The beginning of the twenty-first Century,American scholars put forward a new innovation of cost accounting method -- the resource consumption accounting (RCA),it is a product of integration by ABC American law and Germany elastic marginal cost method , not only reflects the current international management accounting practice of strong demand ,but also a new trend of modern cost accounting the development of the theory of. Based on resource consumption accounting on the existing research results ,and summarizes the related system of theoretical study and practical research,and can provide the scientific basis for the further research on resource consumption accounting.%21世纪初期,美国学者提出一种新的成本会计创新方法---资源消耗会计(RCA),它是由美国的作业成本法和德国的弹性边际成本法整合的产物,既反映了当今国际管理会计实务界的强烈需求,也是当代成本会计理论发展的新趋势。在资源消耗会计现有的研究成果的基础上,对相关理论研究与实务研究进行系统的总结与归纳,可以为资源消耗会计的进一步研究提供科学的依据。

  17. Systematic review of cost and cost-effectiveness of different TB-screening strategies

    Directory of Open Access Journals (Sweden)

    Costa José

    2011-09-01

    Full Text Available Abstract Background Interferon-γ release assays (IGRAs for TB have the potential to replace the tuberculin skin test (TST in screening for latent tuberculosis infection (LTBI. The higher per-test cost of IGRAs may be compensated for by lower post-screening costs (medical attention, chest x-rays and chemoprevention, given the higher specificity of the new tests as compared to that of the conventional TST. We conducted a systematic review of all publications that have addressed the cost or cost-effectiveness of IGRAs. The objective of this report was to undertake a structured review and critical appraisal of the methods used for the model-based cost-effectiveness analysis of TB screening programmes. Methods Using Medline and Embase, 75 publications that contained the terms "IGRA", "tuberculosis" and "cost" were identified. Of these, 13 were original studies on the costs or cost-effectiveness of IGRAs. Results The 13 relevant studies come from five low-to-medium TB-incidence countries. Five studies took only the costs of screening into consideration, while eight studies analysed the cost-effectiveness of different screening strategies. Screening was performed in high-risk groups: close contacts, immigrants from high-incidence countries and healthcare workers. Two studies used the T-SPOT.TB as an IGRA and the other studies used the QuantiFERON-TB Gold and/or Gold In-Tube test. All 13 studies observed a decrease in costs when the IGRAs were used. Six studies compared the use of an IGRA as a test to confirm a positive TST (TST/IGRA strategy to the use of an IGRA-only strategy. In four of these studies, the two-step strategy and in two the IGRA-only strategy was more cost-effective. Assumptions about TST specificity and progression risk after a positive test had the greatest influence on determining which IGRA strategy was more cost-effective. Conclusion The available studies on cost-effectiveness provide strong evidence in support of the use of IGRAs

  18. 高等学校教育成本核算研究综述%Research Review on Education Cost Accounting of Higher University

    Institute of Scientific and Technical Information of China (English)

    方光正; 王坤

    2015-01-01

    以20世纪80年代以来发表的有关高等学校教育成本核算的文献为样本,从教育成本概念、核算对象、核算内容、核算期间、核算方法等方面分析与评述了我国高等学校教育成本核算研究的现状和存在的问题,并提出了改进建议。%Taking the published literatures from the 1 980s on higher education cost accounting as samples,from accounting concept,accounting object,accounting content,accounting period and accounting methods,this paper analyzes and comments the present situation and existing problems of higher education cost accounting in our country.Furthermore,the author proposed some constructive suggestions for improvement.

  19. Effect Of The Use Of Information Technology And Organization Cultural Of The Quality Accounting Information System

    Directory of Open Access Journals (Sweden)

    Bakri

    2015-08-01

    Full Text Available The result of the application of effective accounting information system and provide quality and effective accounting information quality. Fundamental rule accounting information systems in an organization is generating accounting information quality through the process of collecting raw data and then processed and then presented in the form of accounting information useful for user information. The purpose of this study was to know how the effect of Use of information technology on the quality of accounting information systems organizational culture on the quality of accounting information systems and the quality of accounting information system on the quality of accounting information. Based on the literature of some previous researchers proved that a technology affects the quality of accounting information systems using information system AIS Effectively requires an understanding of the organization management and information technology shaping the system. the use of information technology within an organization intended to provide information to the user. B. Organizational culture affects the quality of AIS at the stage of design and implementation of the system required careful consideration of the information attitude is the main component of the organization information systems can be substantially influenced by the culture of the organization. C accounting information quality influence on information accounting quality is built with the main purpose to process accounting data from various sources into the accounting information needed by a wide range of users to reduce risk when making decisions.

  20. 14 CFR Section 18 - Objective Classification-Cumulative Effect of Changes in Accounting Principles

    Science.gov (United States)

    2010-01-01

    ... of Changes in Accounting Principles Section 18 Section 18 Aeronautics and Space OFFICE OF THE... Objective Classification—Cumulative Effect of Changes in Accounting Principles 98Cumulative Effect of Changes in Accounting Principles. Record here the difference between the amount of retained earnings...

  1. 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.

  2. The Reflection on Reform and Innovation of Cost Accounting Course in Higher Vocational Teaching%高职成本会计课程教学改革创新的思考

    Institute of Scientific and Technical Information of China (English)

    郭长平

    2013-01-01

    课程建设与改革是提高教学质量的核心,也是教学改革的重点和难点。成本会计作为高职会计专业的核心课程,在企业财务工作中实用性强,应用广泛,但教学效果并不理想。从成本会计课程的作用、特点出发,分析了目前成本会计课程在教学中存在的问题,提出了相应的改革举措,以期为高职会计专业培养高质量的人才服务。%The curriculum construction and reform is the core to improve the teaching quality and is also the emphasis and diffi-culty in teaching reform. Cost accounting as the core curriculum of higher vocational accounting major, plays a practical role in the fi-nancial work of enterprise with wide application, but the teaching effect is not ideal. From the function and characteristics of cost ac-counting courses, this article analyzes the problems existing in the current cost accounting course in teaching and puts forward the corresponding reform measures in order to cultivate high quality talent for higher vocational accounting major.

  3. Developing Cost Effective Automation In Soap Manufacturing

    Directory of Open Access Journals (Sweden)

    Rajesh B. Salwe

    2014-01-01

    Full Text Available A low cost automation system for soap manufacturing is to be designed and developed. The setup consists of mixer in which the raw material is mixed for the process of soap making. The mixture is then carried into a tray to a stamping machine. The plunger embosses on raw material of soap to give desired shape and size to the soap in a low cost manner.

  4. Developing Cost Effective Automation In Soap Manufacturing

    OpenAIRE

    Rajesh B. Salwe; Prof.S.V.Dahake

    2014-01-01

    A low cost automation system for soap manufacturing is to be designed and developed. The setup consists of mixer in which the raw material is mixed for the process of soap making. The mixture is then carried into a tray to a stamping machine. The plunger embosses on raw material of soap to give desired shape and size to the soap in a low cost manner.

  5. Cost-effectiveness Analysis of Rivaroxaban in the Secondary Prevention of Acute Coronary Syndromes in Sweden

    NARCIS (Netherlands)

    Begum, N.; Stephens, S.; Schoeman, O.; Fraschke, A.; Kirsch, B.; Briere, J.B.; Verheugt, F.W.A.; Hout, B.A. van

    2015-01-01

    BACKGROUND: Worldwide, coronary heart disease accounts for 7 million deaths each year. In Sweden, acute coronary syndrome (ACS) is a leading cause of hospitalization and is responsible for 1 in 4 deaths. OBJECTIVE: The aim of this analysis was to assess the cost-effectiveness of rivaroxaban 2.5 mg t

  6. THE EFFECT OF GLOBALIZATION ON FRAMEWORKS AND CONCEPTS IN ACCOUNTING

    OpenAIRE

    TOTH Kornel; Herczeg, Adrienn

    2015-01-01

    In today's fast changing economic environment the accounting data of business organizations have to provide relevant information about the income and financial conditions of firms in order to show a faithful picture. Over the past few decades global markets have gone through significant changes, nevertheless social and economic transformation, the development of information technology, and the expanding variety of financial transactions have created new challenges in financial reporting. Beca...

  7. Study on the Property Cost Accounting of Relocation and Resettlement Community Based on Activity-based Costing%基于作业成本法的拆迁安置社区物业成本核算研究

    Institute of Scientific and Technical Information of China (English)

    凌仲洁; 吴君民

    2016-01-01

    以拆迁安置社区为研究对象,在讨论了其特点的基础上,分析了其在物业成本核算中的新问题,结合XZ拆迁安置社区,运用作业成本法构建了拆迁安置社区的物业作业成本核算的模式,以期优化拆迁安置社区的物业成本管理。%Based on the discussion of the characteristics of relocation and resettlement community, this paper analyzes the new problems in property cost accounting. Combined with XZ demolition and resettlement community, this paper uses activity-based costing method to construct property operation cost of demolished resettlement community accounting model, so as to optimize the demolition of the resettlement of the community property cost management.

  8. Influences of Price Table Management System on Cost Accounting%价表管理对成本核算的影响

    Institute of Scientific and Technical Information of China (English)

    薛运友

    2013-01-01

    The application and settings of Price Table Management System(PTMS)are closely linked to the medical cost accounting of departments.To classify medical fees in the Price Table Management System properly is a reliable source of economic information for medical cost accounting,and could also realize automatic data collect and statistic between the Price Table Management System and cost accounting system,to ensure the accuracy and scientific of cost accounting data,and improve hospital hygiene economy automation and scientific management level.%价表管理系统的应用设置与科室医疗成本核算联系密切,正确设置医疗收费项目进入价表管理系统后的归类,为医疗成本核算提供着可靠的经济信息来源,实现价表管理与成本核算系统间数据的自动归集和统计,确保成本核算数据的准确性和科学性,提高医院卫生经济自动化、科学化的管理水平.

  9. 小微型企业产品成本核算方法研究%Analysis of the Cost Accounting System of Small and Micro-Enterprises

    Institute of Scientific and Technical Information of China (English)

    梁岩; 柴文博; 刘非菲

    2013-01-01

      Cost accounting is the core of modern enterprise management,but the cost accounting system of small and micro-enterprises in China still has many problems that affect the further development of small and micro enterprises. This paper analyzes the current situation and importance of cost accounting for small and micro-enterprises,and put forward principles and methods of cost accounting for small and micro-enter-prises.%  加强成本核算是现代企业管理的核心内容,但我国小微型企业成本核算制度还存在着很多问题,影响了小微型企业的进一步发展。对小微型企业成本核算现状与重要性进行了分析,提出了小微型企业成本核算的原则与具体方法。

  10. COST ANALYSIS OF THE PSYCHOLOGICAL EFFECTS OF WASTE DISPOSAL

    Directory of Open Access Journals (Sweden)

    S. A. Oke, K. O. Awofeso

    2006-01-01

    Full Text Available This paper quantifies the cost involved due to the psychological effect of waste disposal. The major costs are quantified as management and personnel costs. Management costs refer to those associated with awareness, recovery and recycling, taskforce and experimental. On the other hand, personnel costs are related to tax and health. The approach utilized is the algebraic sum of these component costs, since dimensional consistency of the formulation is observed. The results obtained indicate that the framework presented could beneficially add to the tool kit of the environmental decision makers. This would make it possible to generate scenarios that would give the decision maker adequate information before decisions are made. The implication of this research is that intuitive decision-making on cost is replaced with scientific backed up decision making. The idea proposed in this work is new since it provides a unique way of measuring cost of the effects of waste disposal on the stakeholders in the system.

  11. Calibration of LR-115 for 222Rn monitoring taking into account the plateout effect.

    Science.gov (United States)

    Da Silva, A A R; Yoshimura, E M

    2003-01-01

    The dose received by people exposed to indoor radon is mainly due to radon progeny. This fact points to the establishment of techniques that access either radon and progeny together, or only radon progeny concentration. In this work a low cost and easy to use methodology is presented to determine the total indoor alpha emission concentration. It is based on passive detection using LR-115 and CR-39 detectors, taking into account the plateout effect. A calibration of LR-115 track density response was done by indoor exposure in controlled environments and dwellings, places where 222Rn and progeny concentration were measured with CR-39. The calibration factor obtained showed great dependence on the ambient condition: (0.69 +/- 0.04) cm for controlled environments and (0.43 +/- 0.03) cm for dwellings.

  12. Dengue dynamics and vaccine cost-effectiveness in Brazil.

    Science.gov (United States)

    Durham, David P; Ndeffo Mbah, Martial L; Medlock, Jan; Luz, Paula M; Meyers, Lauren A; Paltiel, A David; Galvani, Alison P

    2013-08-20

    Recent Phase 2b dengue vaccine trials have demonstrated the safety of the vaccine and estimated the vaccine efficacy with further trials underway. In anticipation of vaccine roll-out, cost-effectiveness analysis of potential vaccination policies that quantify the dynamics of disease transmission are fundamental to the optimal allocation of available doses. We developed a dengue transmission and vaccination model and calculated, for a range of vaccination costs and willingness-to-pay thresholds, the level of vaccination coverage necessary to sustain herd-immunity, the price at which vaccination is cost-effective and is cost-saving, and the sensitivity of our results to parameter uncertainty. We compared two vaccine efficacy scenarios, one a more optimistic scenario and another based on the recent lower-than-expected efficacy from the latest clinical trials. We found that herd-immunity may be achieved by vaccinating 82% (95% CI 58-100%) of the population at a vaccine efficacy of 70%. At this efficacy, vaccination may be cost-effective for vaccination costs up to US$ 534 (95% CI $369-1008) per vaccinated individual and cost-saving up to $204 (95% CI $39-678). At the latest clinical trial estimates of an average of 30% vaccine efficacy, vaccination may be cost-effective and cost-saving at costs of up to $237 (95% CI $159-512) and $93 (95% CI $15-368), respectively. Our model provides an assessment of the cost-effectiveness of dengue vaccination in Brazil and incorporates the effect of herd immunity into dengue vaccination cost-effectiveness. Our results demonstrate that at the relatively low vaccine efficacy from the recent Phase 2b dengue vaccine trials, age-targeted vaccination may still be cost-effective provided the total vaccination cost is sufficiently low.

  13. Study on the Cost Accounting of Real Estate Enterprises%房地产开发企业成本核算探讨

    Institute of Scientific and Technical Information of China (English)

    刘莉

    2013-01-01

    The cost accounting of real estate enterprises is an important basis for pricing in the commercial housing market, an important component of accounting work, a focus of public attention and a hot topic of the society. It is determined by the special characteristics of the real estate projects as it is hard to set cost accounting target. This paper elaborates how to do better cost accounting work with the actual accounting system of real estate developers.%房地产开发企业成本核算是商品房定价的重要依据,是会计核算工作的重要组成部分,也是社会普遍关注的焦点和热点。这是由于房地产项目的特殊性所决定的,主要表现为成本核算对象的确定难以把握。从房地产开发企业的实际核算体系出发,就如何做好房地产开发企业的成本核算工作进行了阐述。

  14. Material flow oriented cost management. Evaluation, testing and further development of material and energy flow oriented cost accounting; Stoffstromorientiertes Kostenmanagement. Evaluierung, Erprobung und Weiterentwicklung der material- und energieflussorientierten Kostenrechnung

    Energy Technology Data Exchange (ETDEWEB)

    Croenertz, Oliver

    2011-07-01

    In a multistage evaluation process, this dissertation evaluates more than 50 approaches of environmental cost accounting, whose strong points are combined into the method of material flow oriented cost management. The method is tested using two practical examples and is further developed on the basis of the knowledge and information gained. Additionally, information is presented on how to use the specialized software 'Umberto'.

  15. 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.

  16. 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.)

  17. Changes In Company’s Management Accounting Systems: Case Study on ActivityBased Costing Implementation and Operation in Medium-Sized Production Company

    Directory of Open Access Journals (Sweden)

    Tomasz WNUK-PEL

    2010-11-01

    Full Text Available This paper aims to explore factors, which influence the process of activity-based costing (ABC implementation, as well as analyze and explain the changes in the area of methodology and organization of a company, after activity-based costing implementation. The research findings are of both theoretical and practical importance. From the practical point of view, companies considering implementation of ABC should be aware of the positive and negative factors conditioning the process of implementation; in addition, they should be familiar with methodological and organizational changes, which might stem from the ABC implementation. From the theoretical point of view, this research might be helpful in determining a more general tendency: although modifications in cost accounting systems and implementation of modern methods of management accounting in Polish companies come later than in more developed economies, the tendency heads in the same direction.

  18. 建设工程造价预结算审核及技巧分析%The Settlement Audit and Skills Analysis of Construction Project Cost Accounting

    Institute of Scientific and Technical Information of China (English)

    陈锡平

    2014-01-01

    In recent years, the construction project cost pr-oblem is starting to get the at ention of people. Base on this, this article carries on the analysis of the construction project cost accounting set lement audit problem, and put forward the construction project cost accounting set lement audit skil s, and hope to provide help for the construction of the project development.%近年来,建设工程造价问题开始受到人们的关注。为此,文章对建设工程造价预结算审核问题进行了分析,并提出了建设工程造价预结算审核技巧,希望能够为建设工程项目的发展提供帮助。

  19. ERP系统在医院全成本核算中的应用前景%Application Prospect of EPR System in Total Cost Accounting of Hospitals

    Institute of Scientific and Technical Information of China (English)

    张晋; 郑天容; 方建芬

    2013-01-01

    The cost accounting plays central role in enhancing financial management in the hospital. With the increasing hospital competition, conventional model of cost accounting is changing, and gradually replaced with a novel model of cost accounting-total cost accounting. With the wide spread of total cost accounting in all hospitals, it is found that the general operation of hospitals is limited by the original HIS information system. EPR system feathered with the advanced data administration and potent function of financial analysis holding promise in adoption and acceptance by hospitals, serving as information collector and analyzer following HIS system.%成本核算是加强医院财务管理工作的中心环节,在日趋激烈的医院竞争环境下,传统的成本核算模式悄然发生着改变,逐步被一种新型成本核算模式---“全成本核算”代替。随着全成本核算在各大医院的全面展开,医院原有的HIS信息系统已不足以支撑起医院的整体运作。 ERP系统以其卓越的数据管理与财务分析功能,有望被各大医院采纳接受,成为继HIS系统之后医院信息的采集处理者与分析者。

  20. Cost Effectiveness of a Home-Based Intervention That Helps Functionally Vulnerable Older Adults Age in Place at Home

    Directory of Open Access Journals (Sweden)

    Eric Jutkowitz

    2012-01-01

    Full Text Available Evaluating cost effectiveness of interventions for aging in place is essential for adoption in service settings. We present the cost effectiveness of Advancing Better Living for Elders (ABLE, previously shown in a randomized trial to reduce functional difficulties and mortality in 319 community-dwelling elders. ABLE involved occupational and physical therapy sessions and home modifications to address client-identified functional difficulties, performance goals, and home safety. Incremental cost-effectiveness ratio (ICER, expressed as additional cost to bring about one additional year of life, was calculated. Two models were then developed to account for potential cost differences in implementing ABLE. Probabilistic sensitivity analyses were conducted to account for variations in model parameters. By two years, there were 30 deaths (9: ABLE; 21: control. Additional costs for 1 additional year of life was $13,179 for Model 1 and $14,800 for Model 2. Investment in ABLE may be worthwhile depending on society's willingness to pay.

  1. Cost-effectiveness of vaccination against herpes zoster.

    Science.gov (United States)

    de Boer, Pieter T; Wilschut, Jan C; Postma, Maarten J

    2014-01-01

    Herpes zoster (HZ) is a common disease among elderly, which may develop into a severe pain syndrome labeled postherpetic neuralgia (PHN). A live-attenuated varicella zoster virus vaccine has been shown to be effective in reducing the incidence and burden of illness of HZ and PHN, providing the opportunity to prevent significant health-related and financial consequences of HZ. In this review, we summarize the available literature on cost-effectiveness of HZ vaccination and discuss critical parameters for cost-effectiveness results. A search in PubMed and EMBASE was performed to identify full cost-effectiveness studies published before April 2013. Fourteen cost-effectiveness studies were included, all performed in western countries. All studies evaluated cost-effectiveness among elderly above 50 years and used costs per quality-adjusted life year (QALY) gained as primary outcome. The vast majority of studies showed vaccination of 60- to 75-year-old individuals to be cost-effective, when duration of vaccine efficacy was longer than 10 years. Duration of vaccine efficacy, vaccine price, HZ incidence, HZ incidence and discount rates were influential to the incremental cost-effectiveness ratio (ICER). HZ vaccination may be a worthwhile intervention from a cost-effectiveness point of view. More extensive reporting on methodology and more detailed results of sensitivity analyses would be desirable to address uncertainty and to guarantee optimal comparability between studies, for example regarding model structure, discounting, vaccine characteristics and loss of quality of life due to HZ and PHN.

  2. Bayesian modeling of cost-effectiveness studies with unmeasured confounding: a simulation study.

    Science.gov (United States)

    Stamey, James D; Beavers, Daniel P; Faries, Douglas; Price, Karen L; Seaman, John W

    2014-01-01

    Unmeasured confounding is a common problem in observational studies. Failing to account for unmeasured confounding can result in biased point estimators and poor performance of hypothesis tests and interval estimators. We provide examples of the impacts of unmeasured confounding on cost-effectiveness analyses using observational data along with a Bayesian approach to correct estimation. Assuming validation data are available, we propose a Bayesian approach to correct cost-effectiveness studies for unmeasured confounding. We consider the cases where both cost and effectiveness are assumed to have a normal distribution and when costs are gamma distributed and effectiveness is normally distributed. Simulation studies were conducted to determine the impact of ignoring the unmeasured confounder and to determine the size of the validation data required to obtain valid inferences.

  3. Cost and Training Effectiveness Analysis Performance Guide

    Science.gov (United States)

    1980-07-23

    value is treated as a reduction in the cost of the alternative for wnioh the use of the assets is intended. The fair market value may be determined...imputed value of the facility should be used. These costs can be based on fair market value, scrap value, or alternative use. In any event, discuss this...1 MM 1 i l 1 1 SOFTIS 1X1 X XI 1 1 ’ 1 1 I Ml 1 1 1 i M 3SOFTA 1 1X 1 IX X i 1 1

  4. 作业成本法在第三方物流企业成本核算中的应用%Application of Activity-Based Costing to the Third Party Logistics Enterprise Cost Accounting

    Institute of Scientific and Technical Information of China (English)

    肖冰

    2012-01-01

    作业成本法的理论和应用在企业成本核算工作中越来越得到重视,但在第三方物流企业中的具体应用还不够广泛和深入.文章首先简要介绍了作业成本法的理论,分析了当前第三方物流企业成本核算工作中的现状和存在的问题,在此基础上提出了第三方物流企业应用作业成本法开展成本核算的思路,并结合某企业实际开展了具体分析的过程、方法等的研究.文章对第三方物流企业开展成本核算工作有较好的参考和借鉴意义.%The theory and application of Activity-Based Costing in project cost accounting for enterprise is paid more and more attention, but in third party logistics enterprises the concrete application is not wide and deep enough. This paper briefly introduces the activity-based costing theory, analysis of the current third party logistics enterprises in cost accounting of the status quo and existing problems, puts forward the third party logistics enterprise operation cost method used to carry out the train of thought of cost accounting, and combined with a practical enterprise carried out a specific analysis of the process, method and so on. Article on the third party logistics enterprises cost accounting has a good reference.

  5. Costs and cost-effectiveness of training traditional birth attendants to reduce neonatal mortality in the Lufwanyama Neonatal Survival study (LUNESP.

    Directory of Open Access Journals (Sweden)

    Lora L Sabin

    Full Text Available BACKGROUND: The Lufwanyama Neonatal Survival Project ("LUNESP" was a cluster randomized, controlled trial that showed that training traditional birth attendants (TBAs to perform interventions targeting birth asphyxia, hypothermia, and neonatal sepsis reduced all-cause neonatal mortality by 45%. This companion analysis was undertaken to analyze intervention costs and cost-effectiveness, and factors that might improve cost-effectiveness. METHODS AND FINDINGS: We calculated LUNESP's financial and economic costs and the economic cost of implementation for a forecasted ten-year program (2011-2020. In each case, we calculated the incremental cost per death avoided and disability-adjusted life years (DALYs averted in real 2011 US dollars. The forecasted 10-year program analysis included a base case as well as 'conservative' and 'optimistic' scenarios. Uncertainty was characterized using one-way sensitivity analyses and a multivariate probabilistic sensitivity analysis. The estimated financial and economic costs of LUNESP were $118,574 and $127,756, respectively, or $49,469 and $53,550 per year. Fixed costs accounted for nearly 90% of total costs. For the 10-year program, discounted total and annual program costs were $256,455 and $26,834 respectively; for the base case, optimistic, and conservative scenarios, the estimated cost per death avoided was $1,866, $591, and $3,024, and cost per DALY averted was $74, $24, and $120, respectively. Outcomes were robust to variations in local costs, but sensitive to variations in intervention effect size, number of births attended by TBAs, and the extent of foreign consultants' participation. CONCLUSIONS: Based on established guidelines, the strategy of using trained TBAs to reduce neonatal mortality was 'highly cost effective'. We strongly recommend consideration of this approach for other remote rural populations with limited access to health care.

  6. Cost Effectiveness Analysis, A DTIC Bibliography.

    Science.gov (United States)

    1980-07-01

    Model for Estimating * 0 6 DUGAS. DORIS J. Software Life Cycle Costs (ModelGuidelines for Attracting Private *4Concept). Volume 1.Capital to Corp$ of...of Category It Test Program A0-A023 442 An Econometric Analysis of aitonance Data. VOlunteer Enlistments of service AD-AO21 258 HUMPHREYS . THOMAS H

  7. Atomoxetine's Effect on Societal Costs in Sweden

    Science.gov (United States)

    Myren, Karl-Johan; Thernlund, Gunilla; Nylen, Asa; Schacht, Alexander; Svanborg, Par

    2010-01-01

    Objective: To compare societal costs between patients treated with atomoxetine and placebo in Sweden. Method: Ninety-nine pediatric ADHD patients were randomized to a 10-week double-blind treatment with atomoxetine (n = 49) or placebo (n = 50). All parents received four sessions of psycho-education. Parents filled out a resource utilization…

  8. Non-traditional settings for influenza vaccination of adults: costs and cost effectiveness.

    Science.gov (United States)

    Prosser, Lisa A; O'Brien, Megan A; Molinari, Noelle-Angelique M; Hohman, Katherine H; Nichol, Kristin L; Messonnier, Mark L; Lieu, Tracy A

    2008-01-01

    Influenza vaccination rates remain far below national goals in the US. Expanding influenza vaccination in non-traditional settings such as worksites and pharmacies may be a way to enhance vaccination coverage for adults, but scant data exist on the cost effectiveness of this strategy. The aims of this study were to (i) describe the costs of vaccination in non-traditional settings such as pharmacies and mass vaccination clinics; and (ii) evaluate the projected health benefits, costs and cost effectiveness of delivering influenza vaccination to adults of varying ages and risk groups in non-traditional settings compared with scheduled doctor's office visits. All analyses are from the US societal perspective. We evaluated the costs of influenza vaccination in non-traditional settings via detailed telephone interviews with representatives of organizations that conduct mass vaccination clinics and pharmacies that use pharmacists to deliver vaccinations. Next, we constructed a decision tree to compare the projected health benefits and costs of influenza vaccination delivered via non-traditional settings or during scheduled doctor's office visits with no vaccination. The target population was stratified by age (18-49, 50-64 and >or=65 years) and risk status (high or low risk for influenza-related complications). Probabilities and costs (direct and opportunity) for uncomplicated influenza illness, outpatient visits, hospitalizations, deaths, vaccination and vaccine adverse events were derived from primary data and from published and unpublished sources. The mean cost (year 2004 values) of vaccination was lower in mass vaccination (dollars US 17.04) and pharmacy (dollars US 11.57) settings than in scheduled doctor's office visits (dollars US 28.67). Vaccination in non-traditional settings was projected to be cost saving for healthy adults aged >or=50 years, and for high-risk adults of all ages. For healthy adults aged 18-49 years, preventing an episode of influenza would

  9. An Assessment of the Effects of Teaching Methods on Academic Performance of Students in Accounting Courses

    Science.gov (United States)

    Hosal-Akman, Nazli; Simga-Mugan, Can

    2010-01-01

    This study explores the effect of teaching methods on the academic performance of students in accounting courses. The study was carried out over two semesters at a well-known university in Turkey in principles of financial accounting and managerial accounting courses. Students enrolled in the courses were assigned to treatment and control groups.…

  10. The effect of pediatric knowledge on hospice care costs.

    Science.gov (United States)

    Lindley, Lisa C; Mixer, Sandra J; Cozad, Melanie J

    2014-05-01

    The cost of hospice care is rising. Although providing care for children at end of life may be costly for hospices, it is unclear whether or not gaining pediatric knowledge and even establishing a pediatric program may be done cost effectively. The purpose of our study was to examine the effect of possessing pediatric knowledge (i.e., pediatric program, pediatric experience) on core hospice care costs. Using 2002 to 2008 California hospice data, the findings of the regression analysis suggest that having pediatric knowledge does not significantly increase nursing, physician, and medical social service costs. Having a pediatric program was related to increased counseling costs. Our findings shed important light on the minimal costs incurred when hospices decide to develop pediatric knowledge.

  11. CONSIDERATIONS ON MORE EFFECTIVE STRATEGIES TEACHING OF ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Andrea I. Montilla P.

    2016-06-01

    Full Text Available Teaching strategies are the procedures, activities, techniques, methods, etc. employing teachers to conduct the process in order to achieve meaningful learning. So it is very important to the proper use of these to suit the learning experience. The aim of this article is identify strategies most appropriate education for accounting course. The same was framed in a design document descriptive, with a non-experimental design field, since it is oriented to point teaching strategies relevant further into the matter, so we proceeded to the application of a questionnaire type instrument, which it was applied to identify the teaching strategies used by teachers of the subject and carried out a systematic and thoughtful analysis of secondary sources consulted, without making inferences, or test hypotheses

  12. The effect of an emotional intelligence development programme on accountants

    Directory of Open Access Journals (Sweden)

    Cara S. Jonker

    2009-04-01

    Full Text Available The  objective  of  this  research was to compile and  evaluate  a development programme  aimed at emotional  intelligence (EI  in the accounting profession. A two-group design (pre- and post-test was used. An accidental  sample  (experimental and control group was taken from future employees within a financial management environment. The  BarOn-EQ-i was administered and further data were gathered qualitatively by means of diary entries. The results showed an improvement in total EI level. The specific areas of EI that were developed due to the programme included the following subscales: interpersonal, adaptability and general mood. The specific EI factors that showed improvement included self-regard, self-actualisation, interpersonal relations, reality testing, problem solving, flexibility, stress tolerance and optimism.

  13. Cost effective reductions in the agricultural load of nitrogen to the Baltic Sea

    Energy Technology Data Exchange (ETDEWEB)

    Elofsson, K.

    1997-11-01

    To restore the health of the Baltic Sea, the Helsinki Commission, HELCOM, suggests that the nitrogen load should be reduced by 50%. The agricultural sector accounts for about 1/3 of the total load of nitrogen to the Baltic Sea, while point sources account for about 1/4. The remaining load reaches the Baltic as atmospheric deposition. The purpose of this study is to calculate cost effective reductions in the agricultural load of nitrogen to the Baltic Sea coastal waters. The Baltic Sea drainage basin is divided into 17 regions, which differ with respect to costs, leaching and nitrogen retention. For each region, cost functions are estimated for 11 nitrogen abatement measures in the agricultural sector. It is difficult to find reliable data on both costs and biological parameters for all regions included, and several assumptions are made to obtain the cost functions. In this paper the total cost of a 50% reduction of the nitrogen load from arable land is estimated to 11,700 million SEK per year. A decrease in the use of fertilizer nitrogen is the most important measure in a cost effective policy. Other measures included in the cost effective solution are changes in land-use and in manure management practices. If, instead, each country is required to reduce its load by 50%, the total cost will increase by nearly 60%. Three out of nine countries around the Baltic Sea would gain from separate reduction targets, while all others lose by such a policy. The results are sensitive to assumptions about the biological parameters and the shape of the cost functions for reductions in chemical fertilizer. 75 refs, 3 figs, 11 tabs

  14. A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

    Directory of Open Access Journals (Sweden)

    Josep Mª. Argilés Bosch

    2012-06-01

    Full Text Available This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV and historical cost (HC accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.RESUMENEste estudio realiza un investigación empírica comparando las dificultades que se derivan de la utilización del valor razonable (VR y del coste histórico (CH en el sector agrícola. Se analiza también la fiabilidad de ambos métodos de valoración para la interpretación de la información y la toma de decisiones por parte de los agentes que actúan en el sector. Mediante un experimento realizado con estudiantes, agricultores y contables que operan en el sector agrícola, se halla que estos tienen más dificultades, cometen mayores errores e interpretan peor la información contable realizada a CH que la realizada a VR. Entrevistas en profundidad con agricultores y contables agrícolas desvelan prácticas contables defectuosas derivadas de la necesidad de aplicar el CH en el sector en España. Dadas las complejidades del cálculo del coste de los activos biológicos y el predominio de

  15. Cost-effectiveness of opportunistic salpingectomy for ovarian cancer prevention.

    Science.gov (United States)

    Dilley, Sarah E; Havrilesky, Laura J; Bakkum-Gamez, Jamie; Cohn, David E; Michael Straughn, J; Caughey, Aaron B; Rodriguez, Maria I

    2017-08-01

    Data suggesting a link between the fallopian tube and ovarian cancer have led to an increase in rates of salpingectomy at the time of pelvic surgery, a practice known as opportunistic salpingectomy (OS). However, the potential benefits, risks and costs for this new practice are not well established. Our objective was to assess the cost-effectiveness of opportunistic salpingectomy at the time of laparoscopic permanent contraception or hysterectomy for benign indications. We created two models to compare the cost-effectiveness of salpingectomy versus usual care. The hypothetical study population is 50,000 women aged 45 undergoing laparoscopic hysterectomy with ovarian preservation for benign indications, and 300,000 women aged 35 undergoing laparoscopic permanent contraception. SEER data were used for probabilities of ovarian cancer cases and deaths. The ovarian cancer risk reduction, complication rates, utilities and associated costs were obtained from published literature. Sensitivity analyses and Monte Carlo simulation were performed, and incremental cost-effectiveness ratios (ICERs) were calculated to determine the cost per quality adjusted life year (QALY) gained. In the laparoscopic hysterectomy cohort, OS is cost saving and would yield $23.9 million in health care dollars saved. In the laparoscopic permanent contraception cohort, OS is cost-effective with an ICER of $31,432/QALY compared to tubal ligation, and remains cost-effective as long as it reduces ovarian cancer risk by 54%. Monte Carlo simulation demonstrated cost-effectiveness with hysterectomy and permanent contraception in 62.3% and 55% of trials, respectively. Opportunistic salpingectomy for low-risk women undergoing pelvic surgery may be a cost-effective strategy for decreasing ovarian cancer risk at time of hysterectomy or permanent contraception. In our model, salpingectomy was cost-effective with both procedures, but the advantage greater at time of hysterectomy. Copyright © 2017. Published by

  16. Cost Effective RADIUS Authentication for Wireless Clients

    Directory of Open Access Journals (Sweden)

    Alexandru ENACEANU

    2010-12-01

    Full Text Available Network administrators need to keep administrative user information for each network device, but network devices usually support only limited functions for user management. WLAN security is a modern problem that needs to be solved and it requires a lot of overhead especially when applied to corporate wireless networks. Administrators can set up a RADIUS server that uses an external database server to handle authentication, authorization, and accounting for network security issues.

  17. Cost and cost-effectiveness of tuberculosis treatment shortening: a model-based analysis.

    Science.gov (United States)

    Gomez, G B; Dowdy, D W; Bastos, M L; Zwerling, A; Sweeney, S; Foster, N; Trajman, A; Islam, M A; Kapiga, S; Sinanovic, E; Knight, G M; White, R G; Wells, W A; Cobelens, F G; Vassall, A

    2016-12-01

    Despite improvements in treatment success rates for tuberculosis (TB), current six-month regimen duration remains a challenge for many National TB Programmes, health systems, and patients. There is increasing investment in the development of shortened regimens with a number of candidates in phase 3 trials. We developed an individual-based decision analytic model to assess the cost-effectiveness of a hypothetical four-month regimen for first-line treatment of TB, assuming non-inferiority to current regimens of six-month duration. The model was populated using extensive, empirically-collected data to estimate the economic impact on both health systems and patients of regimen shortening for first-line TB treatment in South Africa, Brazil, Bangladesh, and Tanzania. We explicitly considered 'real world' constraints such as sub-optimal guideline adherence. From a societal perspective, a shortened regimen, priced at USD1 per day, could be a cost-saving option in South Africa, Brazil, and Tanzania, but would not be cost-effective in Bangladesh when compared to one gross domestic product (GDP) per capita. Incorporating 'real world' constraints reduces cost-effectiveness. Patient-incurred costs could be reduced in all settings. From a health service perspective, increased drug costs need to be balanced against decreased delivery costs. The new regimen would remain a cost-effective option, when compared to each countries' GDP per capita, even if new drugs cost up to USD7.5 and USD53.8 per day in South Africa and Brazil; this threshold was above USD1 in Tanzania and under USD1 in Bangladesh. Reducing the duration of first-line TB treatment has the potential for substantial economic gains from a patient perspective. The potential economic gains for health services may also be important, but will be context-specific and dependent on the appropriate pricing of any new regimen.

  18. 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.

  19. Cost Effective Campaigning in Social Networks

    CERN Document Server

    Kotnis, Bhushan

    2016-01-01

    Campaigners are increasingly using online social networking platforms for promoting products, ideas and information. A popular method of promoting a product or even an idea is incentivizing individuals to evangelize the idea vigorously by providing them with referral rewards in the form of discounts, cash backs, or social recognition. Due to budget constraints on scarce resources such as money and manpower, it may not be possible to provide incentives for the entire population, and hence incentives need to be allocated judiciously to appropriate individuals for ensuring the highest possible outreach size. We aim to do the same by formulating and solving an optimization problem using percolation theory. In particular, we compute the set of individuals that are provided incentives for minimizing the expected cost while ensuring a given outreach size. We also solve the problem of computing the set of individuals to be incentivized for maximizing the outreach size for given cost budget. The optimization problem t...

  20. Implant marketing: cost effective implant dentistry.

    Science.gov (United States)

    Wohrle, P S; Levin, R P

    1996-01-01

    The application of the KAL-Technique to the field of implant dentistry allows both patients and dental practices to benefit. It is an exciting advance that decreases frustration and stress in providing implant procedures and lowers overall costs. Professionals using the KAL-Technique report significant predictability in achieving passive framework fit. They are also lowering overall cost of implant cases, which increases the number of patients who can accept implant treatment. It has been well established that the more individuals in a practice that receive implants, the more referrals a practice will gain. This is because implant patients find tremendous advances in the quality of life, and do not hesitate to tell others who can take advantage of this opportunity. Implant dentistry is one of the fastest growing fields in dentistry today. While some other areas of dentistry begin to decline in volume and need, implant dentistry provides the opportunity to keep practices strong and to insure long-term success.

  1. 新财务会计制度下医院成本核算的探讨和实践%Discussion and practice of the new financial accounting system of hospital cost accounting

    Institute of Scientific and Technical Information of China (English)

    潘宏霞

    2015-01-01

    国家卫生部和财政部于2011年7月1日颁发了“新两制”,从2012年1月1日开始在全国医疗部门中执行。“新两制”由《医院财务制度》《医院会计制度》组成,对医院成本核算进行了科学性的具体指导。本文根据“新两制”对于医院成本核算的意义、影响以及医院成本核算现有的问题作出了深入浅出的分析和探讨,并提出了现阶段改进医院成本核算的具体措施和实践方案。%The ministry of health and the ministry of finance issued the "the new two systems"on 1 July 2011.The implementation of the national health department was started from 1 January 2012."The new two systems"by the"hospital financial system","hospital accounting system",on the hospital cost accounting for specific guidance.According to the"the new two systems"for the hospital cost accounting sense,the impact of the current problems with hospital cost,analyzing and discussing the questions,and proposing at this stage were analyzed to improve hospital cost of specific measures and practices.

  2. TD成本作业法在物流成本核算中的应用%Application of TD Activity-based Costing in Accounting of Logistics Cost

    Institute of Scientific and Technical Information of China (English)

    唐冬

    2014-01-01

    在分析当前企业物流成本核算中主要问题的基础上,简述TD成本作业法的基本原理和优点,并简述了TD成本作业法在物流成本核算中的应用过程。通过TD成本作业法的应用为企业降低总物流成本、提高成本竞争力优势提供具体方法。%In this paper, on the basis of an analysis of the problems in the current practice of enterprise logistics cost accounting, we introduced briefly the working principle and strength of the TD activity-based costing, and described the process of the application of the approach in the accounting of enterprise logistics cost.

  3. The costs, effects and cost-effectiveness of strategies to increase coverage of routine immunizations in low- and middle-income countries: systematic review of the grey literature.

    Science.gov (United States)

    Batt, Katherine; Fox-Rushby, J A; Castillo-Riquelme, Marianela

    2004-09-01

    Evidence-based reviews of published literature can be subject to several biases. Grey literature, however, can be of poor quality and expensive to access. Effective search strategies also vary by topic and are rarely known in advance. This paper complements a systematic review of the published literature on the costs and effects of expanding immunization services in developing countries. The quality of data on the effectiveness and cost-effectiveness of strategies to increase immunization coverage is shown to be similar across literatures, but the quality of information on costing is much lower in the grey literature. After excluding poorer quality studies from this review we found the quantity of available evidence almost doubled, particularly for more complex health-system interventions and cost or cost-effectiveness analyses. Interventions in the grey literature are more up to date and cover a different geographical spread. Consequently the conclusions of the published and grey literatures differ, although the number of papers is still too low to account for differences across types of interventions. We recommend that in future researchers consider using non-English keywords in their searches.

  4. Calculating Prime Costs Under the New Framework of Public Finances Accounting. The Special Features of Higher Education

    OpenAIRE

    Lívia Pavlik

    2015-01-01

    At the end of last year the government adopted the new higher education strategy. The “gear shifting” strategy in higher education was soon followed by the regulation swinging into high gear on 1 January 2014, which affected the accounting system of budgetary institutions. Accrual-based accounting was introduced in the budgetary sector, which can significantly help achieve the objectives set in the higher education strategy, creating an information base for a management-oriented governance mo...

  5. The potential to forgo social welfare gains through overrelianceon cost effectiveness/cost utility analyses in the evidence base for public health.

    Science.gov (United States)

    Cohen, D R; Patel, N

    2009-01-01

    Economic evaluations of clinical treatments most commonly take the form of cost effectiveness or cost utility analyses. This is appropriate since the main-sometimes the only-benefit of such interventions is increased health. The majority of economic evaluations in public health, however, have also been assessed using these techniques when arguably cost benefit analyses would in many cases have been more appropriate, given its ability to take account of nonhealth benefits as well. An examination of the nonhealth benefits from a sample of studies featured in a recent review of economic evaluations in public health illustrates how overfocusing on cost effectiveness/cost utility analyses may lead to forgoing potential social welfare gains from programmes in public health. Prior to evaluation, programmes should be considered in terms of the potential importance of nonhealth benefits and where these are considerable would be better evaluated by more inclusive economic evaluation techniques.

  6. The effect of chain membership on hospital costs.

    Science.gov (United States)

    Menke, T J

    1997-06-01

    To compare the cost structures of hospitals in multihospital systems and independently owned hospitals. The American Hospital Association's Annual Survey from 1990 for data on hospital costs and attributes. Area characteristics came from the Area Resource File, and the Medicare case-mix index came from the Health Care Financing Administration. Data on wages are from the Bureau of the Census' State and Metropolitan Area Data Book. The Guide to Hospital Performance from HCIA, Inc. provided data on quality of care. Separate cost functions were estimated for chain and independent hospitals. Hybrid translog cost functions included measures of outputs, input prices, and hospital and area characteristics. The estimation method accounted for the simultaneous determination of costs and chain membership, and for any nonrandom selection of hospitals into chains. Several economic cost measures were calculated to compare the cost structures of the two types of hospitals. Data from all sources were merged at the hospital level to form the study sample. Hospitals in multihospital systems were less costly than independently owned hospitals. Among independent hospitals, for-profits had the highest costs. There were no statistically significant differences in costs by ownership among chain members. Economies of scale were enjoyed in both types of hospitals only at high volumes of output, while economies of scope occurred at all volumes for chain hospitals, but only at low and medium volumes for independent hospitals. This study provides support for the idea that growth of the multihospital system sector can provide a market solution to the problem of constraining costs. It does not, however, support the property rights theory that proprietary hospitals are more efficient than nonprofit hospitals.

  7. Cost effective campaigning in social networks

    Science.gov (United States)

    Kotnis, Bhushan; Kuri, Joy

    2016-05-01

    Campaigners are increasingly using online social networking platforms for promoting products, ideas and information. A popular method of promoting a product or even an idea is incentivizing individuals to evangelize the idea vigorously by providing them with referral rewards in the form of discounts, cash backs, or social recognition. Due to budget constraints on scarce resources such as money and manpower, it may not be possible to provide incentives for the entire population, and hence incentives need to be allocated judiciously to appropriate individuals for ensuring the highest possible outreach size. We aim to do the same by formulating and solving an optimization problem using percolation theory. In particular, we compute the set of individuals that are provided incentives for minimizing the expected cost while ensuring a given outreach size. We also solve the problem of computing the set of individuals to be incentivized for maximizing the outreach size for given cost budget. The optimization problem turns out to be non trivial; it involves quantities that need to be computed by numerically solving a fixed point equation. Our primary contribution is, that for a fairly general cost structure, we show that the optimization problems can be solved by solving a simple linear program. We believe that our approach of using percolation theory to formulate an optimization problem is the first of its kind.

  8. Cost-effectiveness of Lung Cancer Screening in Canada.

    Science.gov (United States)

    Goffin, John R; Flanagan, William M; Miller, Anthony B; Fitzgerald, Natalie R; Memon, Saima; Wolfson, Michael C; Evans, William K

    2015-09-01

    The US National Lung Screening Trial supports screening for lung cancer among smokers using low-dose computed tomographic (LDCT) scans. The cost-effectiveness of screening in a publically funded health care system remains a concern. To assess the cost-effectiveness of LDCT scan screening for lung cancer within the Canadian health care system. The Cancer Risk Management Model (CRMM) simulated individual lives within the Canadian population from 2014 to 2034, incorporating cancer risk, disease management, outcome, and cost data. Smokers and former smokers eligible for lung cancer screening (30 pack-year smoking history, ages 55-74 years, for the reference scenario) were modeled, and performance parameters were calibrated to the National Lung Screening Trial (NLST). The reference screening scenario assumes annual scans to age 75 years, 60% participation by 10 years, 70% adherence to screening, and unchanged smoking rates. The CRMM outputs are aggregated, and costs (2008 Canadian dollars) and life-years are discounted 3% annually. The incremental cost-effectiveness ratio. Compared with no screening, the reference scenario saved 51,000 quality-adjusted life-years (QALY) and had an incremental cost-effectiveness ratio of CaD $52,000/QALY. If smoking history is modeled for 20 or 40 pack-years, incremental cost-effectiveness ratios of CaD $62,000 and CaD $43,000/QALY, respectively, were generated. Changes in participation rates altered life years saved but not the incremental cost-effectiveness ratio, while the incremental cost-effectiveness ratio is sensitive to changes in adherence. An adjunct smoking cessation program improving the quit rate by 22.5% improves the incremental cost-effectiveness ratio to CaD $24,000/QALY. Lung cancer screening with LDCT appears cost-effective in the publicly funded Canadian health care system. An adjunct smoking cessation program has the potential to improve outcomes.

  9. The Cost-Effectiveness of NBPTS Teacher Certification

    Science.gov (United States)

    Yeh, Stuart S.

    2010-01-01

    A cost-effectiveness analysis of the National Board for Professional Teaching Standards (NBPTS) program suggests that Board certification is less cost-effective than a range of alternative approaches for raising student achievement, including comprehensive school reform, class size reduction, a 10% increase in per pupil expenditure, the use of…

  10. Cost-effectiveness of online positive psychology: Randomized controlled trial

    NARCIS (Netherlands)

    Bolier, Linda; Majo, Cristina; Smit, Filip; Westerhof, Gerben Johan; Haverman, Merel; Walburg, J.A.; Riper, Heleen; Bohlmeijer, Ernst Thomas

    2014-01-01

    As yet, no evidence is available about the cost-effectiveness of positive psychological interventions. When offered via the Internet, these interventions may be particularly cost-effective, because they are highly scalable and do not rely on scant resources such as therapists’ time. Alongside a rand

  11. Evaluation of Cost and Effectiveness of Decontamination Scenarios on External Radiation Exposure in Fukushima

    Energy Technology Data Exchange (ETDEWEB)

    Yasutaka, T.; Naito, W. [National Institute of Advanced Industrial Science and Technology (Japan)

    2014-07-01

    trillion JPY. Our results suggest that the cost of removal was estimated to account for approximately 60% of the total cost in the decontamination implementation areas, while the cost of storage and transport was estimated to account for more than 70% in the special decontamination areas. In addition, the costs of decontamination per person per unit area are estimated to vary greatly. Appropriate selection of decontamination methods may significantly decrease decontamination costs, allowing more meaningful decontamination in terms of the limited budget. Our analysis can help in examining the prioritization of decontamination areas from the viewpoints of cost and effectiveness in reducing the external dose. Decontamination strategies should be determined according to air dose rates and future land-use plans. Document available in abstract form only. (authors)

  12. A Systematic Review of Cost-Effectiveness Studies Reporting Cost-per-DALY Averted

    Science.gov (United States)

    Neumann, Peter J.; Thorat, Teja; Zhong, Yue; Anderson, Jordan; Farquhar, Megan; Salem, Mark; Sandberg, Eileen; Saret, Cayla J.; Wilkinson, Colby; Cohen, Joshua T.

    2016-01-01

    Introduction Calculating the cost per disability-adjusted life years (DALYs) averted associated with interventions is an increasing popular means of assessing the cost-effectiveness of strategies to improve population health. However, there has been no systematic attempt to characterize the literature and its evolution. Methods We conducted a systematic review of cost-effectiveness studies reporting cost-per-DALY averted from 2000 through 2015. We developed the Global Health Cost-Effectiveness Analysis (GHCEA) Registry, a repository of English-language cost-per-DALY averted studies indexed in PubMed. To identify candidate studies, we searched PubMed for articles with titles or abstracts containing the phrases “disability-adjusted” or “DALY”. Two reviewers with training in health economics independently reviewed each article selected in our abstract review, gathering information using a standardized data collection form. We summarized descriptive characteristics on study methodology: e.g., intervention type, country of study, study funder, study perspective, along with methodological and reporting practices over two time periods: 2000–2009 and 2010–2015. We analyzed the types of costs included in analyses, the study quality on a scale from 1 (low) to 7 (high), and examined the correlation between diseases researched and the burden of disease in different world regions. Results We identified 479 cost-per-DALY averted studies published from 2000 through 2015. Studies from Sub-Saharan Africa comprised the largest portion of published studies. The disease areas most commonly studied were communicable, maternal, neonatal, and nutritional disorders (67%), followed by non-communicable diseases (28%). A high proportion of studies evaluated primary prevention strategies (59%). Pharmaceutical interventions were commonly assessed (32%) followed by immunizations (28%). Adherence to good practices for conducting and reporting cost-effectiveness analysis varied

  13. Why and how to monitor the cost and evaluate the cost-effectiveness of HIV services in countries.

    Science.gov (United States)

    Beck, Eduard J; Santas, Xenophon M; Delay, Paul R

    2008-07-01

    The number of people in the world living with HIV is increasing as HIV-related mortality has declined but the annual number of people newly infected with HIV has not. The international response to contain the HIV pandemic, meanwhile, has grown. Since 2006, an international commitment to scale up prevention, treatment, care and support services in middle and lower-income countries by 2010 has been part of the Universal Access programme, which itself plays an important part in achieving the Millennium Development Goals by 2015. Apart from providing technical support, donor countries and agencies have substantially increased their funding to enable countries to scale up HIV services. Many countries have been developing their HIV monitoring and evaluation systems to generate the strategic information required to track their response and ensure the best use of the new funds. Financial information is an important aspect of the strategic information required for scaling up existing services as well as assessing the effect of new ones. It involves two components: tracking the money available and spent on HIV at all levels, through budget tracking, national health accounts and national AIDS spending assessments, and estimating the cost and efficiency of HIV services. The cost of service provision should be monitored over time, whereas evaluations of the cost-effectiveness of services are required periodically; both should be part of any country's HIV monitoring and evaluation system. This paper provides country examples of the complementary relationship between monitoring the cost of HIV services and evaluating their cost-effectiveness. It also summarizes global initiatives that enable countries to develop their own HIV monitoring and evaluation systems and to generate relevant, robust and up-to-date strategic information.

  14. A cost-effectiveness analysis of screening urine dipsticks in well-child care.

    Science.gov (United States)

    Sekhar, Deepa L; Wang, Li; Hollenbeak, Christopher S; Widome, Mark D; Paul, Ian M

    2010-04-01

    Despite data suggesting that routine urine screening for chronic kidney disease (CKD) has low diagnostic yield and the American Academy of Pediatrics 2007 recommendation to discontinue this screening, pediatricians may not have recognized this change. Because the new recommendation marks a major alteration in the practice guidelines, we sought to evaluate the cost-effectiveness of dipstick urinalysis for detection of CKD from the primary care practitioner's perspective. Decision analysis was used to model a screening dipstick urinalysis strategy relative to a no-screening strategy. Data on the incidence of hematuria and proteinuria in children were derived from published reports of large cohorts of school-aged children. Direct costs were estimated from the perspective of the primary care practitioner. The measure of effectiveness was the rate of diagnoses of CKD. Cost-effectiveness was evaluated by using an incremental cost-effectiveness ratio. Expected costs and effectiveness for the no-screening strategy were 0 dollars because no resources were used and no cases of CKD were diagnosed. The screening strategy involved a cost per dipstick of 3.05 dollars. Accounting for both true-positive and false-positive initial screens, 14.2% of the patients required a second dipstick as per typical clinical care, bringing the expected cost of the screening strategy to 3.47 dollars per patient. In the screening strategy, 1 case of CKD was diagnosed per 800 screened, and the incremental cost-effectiveness ratio was 2779.50 dollars per case diagnosed. Urine dipstick is inexpensive, but it is a poor screening test for CKD and a cost-ineffective procedure for the primary care provider. These data support the change in the American Academy of Pediatrics guidelines on the use of screening dipstick urinalysis. Clinicians must consider the cost-effectiveness of preventive care procedures to make better use of available resources.

  15. Full cost accounting as a tool for the financial assessment of Pay-As-You-Throw schemes: a case study for the Panorama municipality, Greece.

    Science.gov (United States)

    Karagiannidis, Avraam; Xirogiannopoulou, Anna; Tchobanoglous, George

    2008-12-01

    In the present paper, implementation scenarios of a Pay-As-You-Throw program were developed and analyzed for the first time in Greece. Firstly, the necessary steps for implementing a Pay-As-You-Throw program were determined. A database was developed for the needs of the full cost accounting method, where all financial and waste-production data were inserted, in order to calculate the unit price of charging for four different implementation scenarios of the "polluter-pays" principle. For each scenario, the input in waste management cost was estimated, as well as the total waste charges for households. Finally, a comparative analysis of the results was performed.

  16. Current-account effects of a devaluation in an optimizing model with capital accumulation

    DEFF Research Database (Denmark)

    Nielsen, Søren Bo

    1991-01-01

    short, the devaluation is bound to improve the current account on impact, whereas this will deteriorate in the case of a long contract period, and the more so the smaller are adjustment costs in investment. In addition, we study the consequences for the terms of trade and for the stocks of foreign...

  17. Cost-effectiveness evaluation of an RCT in rehabilitation after lumbar spinal fusion: a low-cost, behavioural approach is cost-effective over individual exercise therapy

    DEFF Research Database (Denmark)

    Søgaard, Rikke; Laurberg, Ida; Christensen, Finn B

    2008-01-01

    (indicated by chronic low back pain and localized pathology) were randomized 3 months after their spinal fusion. Validated pain- and disability index scales were applied at baseline and at 2 years postoperative. Costs were measured in a full-scale societal perspective. The probability of the behavioural...... approach being cost-effective was close to 1 given pain as the prioritized effect measure, and 0.8 to 0.6 (dependent on willingness to pay per effect unit) given disability as the prioritized effect measure. The probability of the exercise therapy approach being cost-effective was modest due to inferior...... cost-effective, whereas the cost-effectiveness of increasing frequency and guidance of a traditional physiotherapeutic regimen was unlikely in present trial setting. Udgivelsesdato: 2008-Feb...

  18. Cost-effectiveness of skin-barrier-enhancing emollients among preterm infants in Bangladesh

    Science.gov (United States)

    LeFevre, Amnesty; Shillcutt, Samuel D; Saha, Samir K; Ahmed, ASM Nawshad Uddin; Ahmed, Saifuddin; Chowdhury, MAK Azad; Law, Paul A; Black, Robert; Santosham, Mathuram

    2010-01-01

    Abstract Objective To evaluate the cost-effectiveness of topical emollients, sunflower seed oil (SSO) and synthetic Aquaphor, versus no treatment, in preventing mortality among hospitalized preterm infants (effective if they fell below a ceiling ratio based on the per capita gross national income of Bangladesh (United States dollars, US$ 470). Findings Aquaphor and SSO were both highly cost-effective relative to control, reducing neonatal mortality by 26% and 32%, respectively. SSO cost US$ 61 per death averted and US$ 2.15 per YLL averted (I$ 6.39, international dollars, per YLL averted). Aquaphor cost US$ 162 per death averted and US$ 5.74 per YLL averted (I$ 17.09 per YLL averted). Results were robust to sensitivity analysis. Aquaphor was cost-effective relative to SSO with 77% certainty: it cost an incremental US$ 26 more per patient treated, but averted 1.25 YLLs (US$ 20.74 per YLL averted). Conclusion Topical therapy with SSO or Aquaphor was highly cost-effective in reducing deaths from infection among the preterm neonates studied. The choice of emollient should be made taking into account budgetary limitations and ease of supply. Further research is warranted on additional locally available emollients, use of emollients in community-based settings and generalizability to other geographic regions. PMID:20428367

  19. Meander migration modeling accounting for the effect of riparian vegetation

    Science.gov (United States)

    Eke, E.; Parker, G.

    2010-12-01

    A numerical model is proposed to study the development of meandering rivers so as to reproduce patterns of both migration and spatial/temporal width variation pattern observed in nature. The model comprises of: a) a depth-averaged channel hydrodynamic/morphodynamic model developed using a two-parameter perturbation expansion technique that considers perturbations induced by curvature and spatial channel width variation and b) a bank migration model which separately considers bank erosional and depositional processes. Unlike most previous meandering river models where channel migration is characterized only in terms of bank erosion, channel dynamics are here defined at channel banks which are allowed to migrate independently via deposition/erosion based on the local flow field and bank characteristics. A bank erodes (deposits) if the near bank Shields stress computed from the flow field is greater (less) than a specified threshold. This threshold Shields number is equivalent to the formative Shields stress characterizing bankfull flow. Excessive bank erosion is controlled by means of natural armoring provided by cohesive/rooted slump blocks produced when a stream erodes into the lower non-cohesive part of a composite bank. Bank deposition is largely due to sediment trapping by vegetation; resultant channel narrowing is related to both a natural rate of vegetal encroachment and flow characteristics. This new model allows the channel freedom to vary in width both spatially and in time as it migrates, so accounting for the bi-directional coupling between vegetation and flow dynamics and reproducing more realistic planform geometries. Preliminary results based on the model are presented.

  20. Study on Cost Accounting for Steel Logistics Based on TDABC and Accounting Method%基于TDABC和会计核算法的钢铁物流成本核算研究

    Institute of Scientific and Technical Information of China (English)

    孔祥鸿

    2013-01-01

    In this paper,we first analyzed the current cost accounting practice of steel logistics,then used TDABC and accounting method to analyze the practice,and with the empirical case of current steel-making enterprises as the data basis and relying on the logistics accounting method studied in this paper,classified the cost of steel logistics.%首先对目前的钢铁物流成本核算进行分析,用TDABC和会计核算法对其进行物流成本核算研究.然后通过现有的钢铁生产企业的实例作为数据基础,根据物流成本核算方法,对钢铁物流成本进行分类,从而计算出钢铁生产企业的物流成本,以期反映钢铁物流成本的真实状态.

  1. Effect of seed priming on agronomic performance and cost ...

    African Journals Online (AJOL)

    Effect of seed priming on agronomic performance and cost effectiveness of rainfed, dry-seeded nerica rice. ... Open Access DOWNLOAD FULL TEXT ... vitamin (Ascorbate) priming, hardening, osmohardening, and a non-primed control.

  2. Cost Accounting Model Based on Input-output Method%基于投入产出法的成本核算模型

    Institute of Scientific and Technical Information of China (English)

    许存兴; 刘化刚; 张芙蓉

    2016-01-01

    Based on the enterprise production process, the input- output principle and the current cost accounting system, this paper aims to work out a table of collection and distribution of cost, clarifies the logical relationship between cost accounting and pro⁃ject cost, calculates the distribution coefficient cost and builds the input-output mode. This mode will connect the input with output, and help enterprises calculate the production cost timely and accurately. Moreover, it is convenient for enterprises to strengthen the cost management by using this mode.%针对现行成本核算工作量大的问题,结合企业生产过程,借鉴投入产出原理,遵循现行成本核算制度,编制成本费用归集分配表,厘清成本核算账户与费用项目之间的逻辑关系,计算成本费用分配系数,构建投入产出成本核算模型,计算产品成本和中间投入。该模型发挥了实物型和价值型投入产出的桥梁纽带作用,可以准确及时地核算企业产品生产成本,便于加强企业成本管理。

  3. Analysis of the cost-effectiveness and costs rationalization of antidepressants consumption in Lithuania

    OpenAIRE

    2013-01-01

    In recent years, there has been much debate regarding the rationality of consumption and cost effectiveness of antidepressants. The economic aspects of treating depression are becoming more frequently evaluated as newer antidepressants become available and as healthcare entities attempt to address increasing costs. The aim of the research. To investigate and assess the possibilities of a more rational use of the public and private funds of the Lithuanian population in the cases of medicam...

  4. 基于Excel VBA的轴承成本核算系统%Bearing cost accounting system based on Excel VBA

    Institute of Scientific and Technical Information of China (English)

    王玉国; 张阗

    2016-01-01

    Using Excel VBA function of analysis and calculation, through the different design methods to generate mathematical model of bearing, in order to establish the accounting system for various products cost , realize the function of bearing cost accounting fast and accurately and along with the market shift, have the extremely strong compatibility.%利用Excel VBA的分析计算功能,通过不同设计方法生成轴承的数学模型,建立核算产品各项成本的系统,实现了轴承成本核算快速、准确、可随市场变化的功能,有着非常强的适应性。

  5. 浅探现代餐饮业成本核算精细化控制%On Meticulous Control of Cost Accounting of Modern Catering Industry

    Institute of Scientific and Technical Information of China (English)

    宋强

    2013-01-01

      文章分析了现代餐饮业的特点及成本核算弱化的种种表现,剖析了我国现代餐饮业成本管理弱化的原因,并结合笔者多年的财务工作实践,探讨了应如何强化成本核算精细化控制,以提高企业管理水平,适应国民经济发展。%  This paper analyzes the characteristics of modern catering industry and the various manifestations of weakening cost accounting, explores the reasons and discusses how to strengthen cost accounting meticulous control by combining with the author's many years of financial work experience, to improve enterprise management level and adapt to national economic development.

  6. Cost effectiveness and cost utility of the noncoding blood glucose meter CONTOUR® TS

    Directory of Open Access Journals (Sweden)

    Przemyslaw Holko

    2011-02-01

    Full Text Available Przemyslaw Holko, Pawal KawalecHTA Centre, Kraków, PolandAims: This study assessed the cost efficacy and cost utility of the automatic blood glucose meter CONTOUR® TS from the public payer (National Health Fund [NHF] and payer (patient and NHF perspectives over a 26-year analysis horizon.Methods: Clinical effectiveness data were obtained from prior clinical studies of automatic versus manually coded blood glucose meters. Cost data were obtained from the NHF. The probability of procedure use related to diabetic complications was obtained from four medical centers in Poland. The incremental cost-effectiveness ratio related to 1 life year gained and the incremental cost-utility ratio related to 1 quality-adjusted life year gained were calculated.Results: Assuming co-funding from public funds, introduction of the CONTOUR® TS is associated with savings of Polish złoty (PLN 31,846.19 (€8916.93 and PLN 113,018.19 (€31,645.09 per life year gained from the payer and public payer perspectives, respectively. Cost utility analyses showed that the CONTOUR® TS is associated with savings of PLN 40,465.59 (€11,330.37 and PLN 11,434.82 (€3201.75 per quality-adjusted life year gained from the payer and the public payer perspectives, respectively.Conclusion: The CONTOUR® TS appears superior to manually coded meters available in Poland both from the payer and the public payer perspectives and may represent an improved strategy for glycemic control.Keywords: blood glucose self monitoring, costs and cost analysis, health care costs, diabetes mellitus, diabetes complications 

  7. Reliable and cost effective micro hydro power

    Energy Technology Data Exchange (ETDEWEB)

    Anon.

    1998-03-01

    A 14 kW hydroelectric power plant in British Columbia that generates enough power to run a small farm was described. It was developed as an alternative to bringing in power from BC Hydro, which would have cost about the same initially, but would also have entailed about $300 per month of utility bills. The system operates at a fraction of its capacity at practically no operating cost and the capital outlay will have been recovered in six to seven years. The system uses a Lima generator directly coupled to a pelton turbine. Some 1,400 feet of five inch PCV pipe running down a hillside provides 136 psi of static pressure. The pressurized water in the pipeline squirts through a nozzle and the jet of water strikes the buckets of the pelton turbine. The energy in the water is transferred to the turbine and provides the shaft power to drive the generator. Two electrically heated dwellings, a workshop and a barn containing 300 pigs are supplied by the power plant.

  8. Evaluating the effectiveness of air quality regulations: A review of accountability studies and frameworks.

    Science.gov (United States)

    Henneman, Lucas R F; Liu, Cong; Mulholland, James A; Russell, Armistead G

    2017-02-01

    Assessments of past environmental policies-termed accountability studies-contribute important information to the decision-making process used to review the efficacy of past policies, and subsequently aid in the development of effective new policies. These studies have used a variety of methods that have achieved varying levels of success at linking improvements in air quality and/or health to regulations. The Health Effects Institute defines the air pollution accountability framework as a chain of events that includes the regulation of interest, air quality, exposure/dose, and health outcomes, and suggests that accountability research should address impacts for each of these linkages. Early accountability studies investigated short-term, local regulatory actions (for example, coal use banned city-wide on a specific date or traffic pattern changes made for Olympic Games). Recent studies assessed regulations implemented over longer time and larger spatial scales. Studies on broader scales require accountability research methods that account for effects of confounding factors that increase over time and space. Improved estimates of appropriate baseline levels (sometimes termed "counterfactual"-the expected state in a scenario without an intervention) that account for confounders and uncertainties at each link in the accountability chain will help estimate causality with greater certainty. In the direct accountability framework, researchers link outcomes with regulations using statistical methods that bypass the link-by-link approach of classical accountability. Direct accountability results and methods complement the classical approach. New studies should take advantage of advanced planning for accountability studies, new data sources (such as satellite measurements), and new statistical methods. Evaluation of new methods and data sources is necessary to improve investigations of long-term regulations, and associated uncertainty should be accounted for at each link to

  9. 高校课题制科研项目全成本核算初探%Study on Full Cost Accounting of Research Items of University Subject System

    Institute of Scientific and Technical Information of China (English)

    熊伟; 李爱彬

    2011-01-01

    The article breaks the current limitations of scientific research of method on calculating the cost,introduces the full cost management theory of cost management into university research projects,systematically build the whole project cost accounting system of the university subject research system,and proposes the establishment of full cost accounting dynamic control mechanism of research funding,implement the effective sharing of financial information for the declaration of the project,approval,budget,process control,inspection results and other aspects.The study is the deepening and advancement of the theoretical development of full cost accounting on the university subject research system,that has an important significance to the practice.%本文突破现行科研项目成本计算方法的局限,将全成本管理理论引入高校科研项目成本管理中,系统地构建了高校课题制科研项目全成本核算体系,提出了建立科研经费全成本核算动态控制机制,在项目的申报、审批、预算、过程控制、验收结题等各个环节实现财务信息的有效共享。这一研究是对高校课题制科研项目全成本核算研究领域的理论发展的深化和推进,对实践具有重要的指导意义。

  10. A new accounting system for financial balance based on personnel cost after the introduction of a DPC/DRG system.

    Science.gov (United States)

    Nakagawa, Yoshiaki; Takemura, Tadamasa; Yoshihara, Hiroyuki; Nakagawa, Yoshinobu

    2011-04-01

    A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical costs and financial balance. A simple method has been devised, based on personnel cost, for calculating medical costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system.

  11. 新会计准则、盈余透明度与资本成本%China's New Accounting Standards,Earnings Transparency and Cost of Capital

    Institute of Scientific and Technical Information of China (English)

    郑伟光; 高洁; 陆强

    2014-01-01

    In this paper,a new measurement method has been adopted to measure the transparency of accounting earn-ings and examine the relationship between the cost of equity capital and earnings transparency.The impact of China's new accounting standards has also been studied on earnings transparency from the perspective of consolidated financial state-ment theory and fair value.The empirical results show that:the cost of equity capital is negatively associated with earnings transparency;due to new accounting standards,changes of accounting treatment for minority interest income and introduc-tion of fair value increase earnings transparency significantly.It is also found that the new accounting standards weaken the relationship between the cost of capital and earnings transparency.%本文采用一种新的计量方法衡量会计盈余透明度,并研究盈余透明度与股权资本成本的关系,在此基础上从合并报表理论变革和公允价值的视角研究新会计准则对盈余透明度的影响。结果显示:盈余透明度与股权资本成本负相关,新会计准则对少数股东损益计量方法的变更与公允价值的引入显著增加了盈余透明度,同时,研究发现新会计准则的实施削弱了盈余透明度与资本成本的关系。

  12. 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.

  13. Study on Logistics Cost Accounting from Perspective of Taxation Accounting%基于纳税会计视角的物流成本核算问题研究

    Institute of Scientific and Technical Information of China (English)

    韩丹

    2014-01-01

    In this paper, from the perspective of logistics management, financial management and taxation accounting, we analyzed the composition of the logistics cost of enterprises, and pointed out the enterprises should formulate corresponding accounting plans for their taxable businesses in accordance with the future development of the enterprises and the changes in relevant policies.%从物流管理、财务管理、纳税会计角度分析了企业物流成本构成,并指出企业应针对未来发展和相关政策变化制定相关涉税业务核算方案,发挥纳税筹划职能,降低企业税负,预防纳税风险。

  14. Cost Effectiveness Ratio: Evaluation Tool for Comparing the Effectiveness of Similar Extension Programs

    Science.gov (United States)

    Jayaratne, K. S. U.

    2015-01-01

    Extension educators have been challenged to be cost effective in their educational programming. The cost effectiveness ratio is a versatile evaluation indicator for Extension educators to compare the cost of achieving a unit of outcomes or educating a client in similar educational programs. This article describes the cost effectiveness ratio and…

  15. Cost-effectiveness of early treatment for retinopathy of prematurity.

    Science.gov (United States)

    Kamholz, Karen L; Cole, Cynthia H; Gray, James E; Zupancic, John A F

    2009-01-01

    The Early Treatment for Retinopathy of Prematurity trial demonstrated that peripheral retinal ablation of eyes with high-risk prethreshold retinopathy of prematurity (early treatment) is associated with improved visual outcomes at 9 months' corrected gestational age compared with treatment at threshold disease (conventional management). However, early treatment increased the frequency of laser therapy, anesthesia with intubation, treatment-related systemic complications, and the need for repeat treatments. To determine the cost-effectiveness of an early treatment strategy for retinopathy of prematurity compared with conventional management. We developed a stochastic decision analytic model to assess the incremental cost of early treatment per eye with severe visual impairment prevented. We derived resource-use and efficacy estimates from the Early Treatment for Retinopathy of Prematurity trial's published outcome data. We used a third-party payer perspective. Our primary analysis focused on outcomes from birth through 9 months' corrected gestational age. A secondary analysis used a lifetime horizon. Parameter uncertainty was quantified by using probabilistic and deterministic sensitivity analyses. The incremental cost-effectiveness of early treatment was $14,200 per eye with severe visual impairment prevented. There was a 90% probability that the cost-effectiveness of early treatment would be less than $40,000 per eye with severe visual impairment prevented and a 0.5% probability that early treatment would be cost-saving (less costly and more effective). Limiting early treatment to more severely affected eyes (eyes with "type 1 retinopathy of prematurity" as defined by the Early Treatment for Retinopathy of Prematurity trial) had a cost-effectiveness of $6,200 per eye with severe visual impairment prevented. Analyses that considered long-term costs and outcomes found that early treatment was cost-saving. Early treatment of retinopathy of prematurity is both

  16. Project evaluation, sustainability and accountability : combining cost-benefit analysis (CBA) and multi-criteria analysis (MCA)

    NARCIS (Netherlands)

    Sijtsma, F.J.

    2006-01-01

    General abstract Decision-makers in governments and businesses must choose among different project alternatives which, in varying degrees, contribute to sustainability. Decision-makers also have to account for their choices to a large audience or a broad range of stakeholders. This thesis is about t

  17. Project evaluation, sustainability and accountability : combining cost-benefit analysis (CBA) and multi-criteria analysis (MCA)

    NARCIS (Netherlands)

    Sijtsma, F.J.

    2006-01-01

    General abstract Decision-makers in governments and businesses must choose among different project alternatives which, in varying degrees, contribute to sustainability. Decision-makers also have to account for their choices to a large audience or a broad range of stakeholders. This thesis is about t

  18. Project evaluation, sustainability and accountability : combining cost-benefit analysis (CBA) and multi-criteria analysis (MCA)

    NARCIS (Netherlands)

    Sijtsma, F.J.

    2006-01-01

    General abstract Decision-makers in governments and businesses must choose among different project alternatives which, in varying degrees, contribute to sustainability. Decision-makers also have to account for their choices to a large audience or a broad range of stakeholders. This thesis is about

  19. Effectiveness of reserve requirements on current account imbalances

    OpenAIRE

    Dalkıran, Dilşat Tugba

    2012-01-01

    Ankara : The Department of Economics, İhsan Doğramacı Bilkent University, 2012. Thesis (Master's) -- Bilkent University, 2012. Includes bibliographical references leaves 35. Following the recent financial crisis, reserve requirements have become a policy instrument preferred in many emerging markets such as China, Brazil and Turkey for various purposes. Therefore, the formulating a theoretical framework to study the policy effectiveness remains an important issue. In thi...

  20. On the potential cost effectiveness of scientific audits.

    Science.gov (United States)

    Click, J L

    1989-09-01

    The rationale for the routine performance of scientific audits has been previously discussed, and it has been proposed that independent professionals audit scientific data just as certified public accountants in independent public accounting firms audit financial data (1-4). Scientific audits would typically require the examination of data in laboratory notebooks and other work sheets, upon which research publications are based. Examples of such audits have been publicized recently, although these represent audits which have been conducted relatively inefficiently, over periods of several years per audit, and which have only been conducted due to the persistence of whistleblowers suspecting scientific fraud (5, 6). A detailed report has also appeared on the results of an audit of the research activities of a particular individual, where the audit was limited solely to an examination of the research publications themselves for errors and discrepancies (7). It should be emphasized that the purpose of conducting scientific audits is not only to detect fabrication of experimental results but also to monitor presumably more prevalent, non-fraudulent, inappropriate practices, such as misrepresentation of data, inaccurate reporting, and departure from institutional guidelines for handling hazardous materials, working with human subjects, etc. Two concerns which have been raised concerning the performance of scientific audits relate to cost. What would they cost, and who would pay for them? These questions, however, may be turned around. What does it cost not to conduct such audits, and who pays for that? An assumption often made is that science is self-correcting, that sooner or later the truth will be revealed because of the need to replicate experiments of others for independent verification of novel findings (8). Testimony recently presented at a U.S. congressional hearing suggests that the self-correcting manner in which science advances represents a very slow and