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Sample records for cost management cost

  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. Avoidable waste management costs

    Energy Technology Data Exchange (ETDEWEB)

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

    1995-01-01

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

  3. Avoidable waste management costs

    International Nuclear Information System (INIS)

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

    1995-01-01

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

  4. COST QUALITY MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Vitanova Gordana

    2009-05-01

    Full Text Available Within the contemporary economic conditions, enterprises might achieve a competitive advantage if only they sell goods and services with high quality and lower prices. Customers, usually, prefer quality goods with acceptable prices, while such goods create reputation with the particular brand. The perfect control system is necessary to achieve a high quality product, which the cost quality management is considered to be an indispensable part in. The cost quality is nevertheless created to ensure that customers’ requirements are being appropriately attained. The most important objective of quality costs controlling is to assist the management in enhancing the product’s value permanently. The superior cost quality control system helps the management to achieve other strategic objectives, such as: producing goods with acceptable costs and deliver the products to their customers in time.

  5. Managing Ongoing EVSE Costs

    Energy Technology Data Exchange (ETDEWEB)

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

    2017-09-05

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

  6. COST MEASUREMENT AND COST MANAGEMENT IN TARGET COSTING

    Directory of Open Access Journals (Sweden)

    Moisello Anna Maria

    2012-07-01

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

  7. The Ethos of Cost Management

    Directory of Open Access Journals (Sweden)

    Sorinel Capusneanu

    2008-05-01

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

  8. Information security cost management

    CERN Document Server

    Bazavan, Ioana V

    2006-01-01

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

  9. A vendor's cost management

    International Nuclear Information System (INIS)

    Schomer, E.

    1997-01-01

    The cost base of a company, its ability to innovate, and its customer orientedness are important, distinctive competencies and capabilities in the competition for tomorrow's markets and contracts. The 'top' program implemented throughout the Siemens company serves to strengthen competitiveness and generate a considerable increase in profits. In order to achieve these objectives, the program addresses productivity, innovation, and growth as strategic elements. A thorough, multifaceted change in corporate culture is considered a precondition. This concept encompasses both purely technical and scientific improvements and the increasingly more important non-technical regeneration of business processes. Only a quantum leap in productivity will allow the company to continue to exist in the future. (orig.) [de

  10. Designing Cost-Competitive Technology Products through Cost Management

    NARCIS (Netherlands)

    Davila, T.; Wouters, Marc

    2004-01-01

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

  11. Strategic Aspects of Cost Management

    Directory of Open Access Journals (Sweden)

    Angelika I. Petrova

    2013-01-01

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

  12. Managing Hidden Costs of Offshoring

    DEFF Research Database (Denmark)

    Larsen, Marcus M.; Pedersen, Torben

    2014-01-01

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

  13. Managing Costs and Medical Information

    Science.gov (United States)

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

  14. Systematization of Cost Factors for Cost Management at Industrial Enterprises

    Directory of Open Access Journals (Sweden)

    N. Y.

    2017-12-01

    Full Text Available Identification and structuring of factors determining the cost level has significant importance in cost analysis and control. Cost factors need to be systematized for more effective cost management. The objective of the study is to identify and structure the factors with impact on the enterprise costs. The external and internal factors with impact on the enterprise costs in industry are highlighted. For cost management purposes, it is proposed to group the cost factors into the two categories: structural and functional. The essence of structural and functional factors is shown; a classification of functional factors is given. The effect of a structural factor such as products range (complexity is illustrated. As the factor of complexity, combined with cost analysis systems and innovative tools of analysis (ABC and XYZ methods, has been increasingly in focus of analysts, three problems are described which, once dealt with, will enable ABC method to fit into the cost management system. The importance of another structural factor of costs, technology selection, in cost management is shown. The analysis allows for the following conclusions: for purposes of current cost management, including one based on operational analysis, the output needs to be addressed as the central factor determining the cost level; in the strategic perspective, an enterprise needs to concentrate on calculating the costs for the structural alternatives that are supposed to determine its competitive position; for cost management purposes, the cost factors should be broken into two categories, structural and functional; a specific management system exists for each cost factor, which is greatly important for the positioning of an enterprise.

  15. Managing costs at Ginna Station

    International Nuclear Information System (INIS)

    Mecredy, R.C.

    1990-01-01

    A nuclear power plant with a capital cost of $88 million and an annual operations and maintenance (O and M) cost of $3.2 million that is operated by a plant staff of 59 people? The Ginna nuclear power plant was indeed such a plant in 1970, its first full year of operation. Today that same plant has a total invested capital cost of $400 million with an annual capital cost, including upgrade projects which are being amortized, of $37 million. The annual O and M expenditure is nearly $60 million, and the total staffing, both plant and corporate support, is nearly 600 people. The result of this increased cost has been a dramatic narrowing of the cost margin between Ginna and coal units in the rochester Gas and Electric system. While increased expenditures have resulted in improved reliability and operability, and have increased the margins of safety, it is becoming necessary to implement cost monitoring and control measures so that each dollar spent provides maximum value. The factors which have contributed to the increased capital and O and M expenditures are well known. They include a broad range of safety, reliability, and operating projects and activities. Current upward pressures on cost include initiatives such as procurement control, procedure upgrades, configuration management, enhanced maintenance activities, and equipment replacements and upgrades

  16. Rapid and sustained cost management

    International Nuclear Information System (INIS)

    Hanson, D.

    2009-01-01

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

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

    Science.gov (United States)

    Turk, Frederick J.

    1993-01-01

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

  18. Optimization of administrative management costs

    OpenAIRE

    Podolchak, N.; Chepil, B.

    2015-01-01

    It is important to determine the optimal level of administrative costs in order to achieve main targets of any enterprise, to perform definite tasks, to implement these tasks and not to worsen condition and motivation of the workers. Also it is essential to remember about strategic goals in the area of HR on the long run. The refore, the main idea in using optimization model for assessing the effectiveness of management costs will be to find the minimum level of expenses within the given l...

  19. Cost management of golf courses

    OpenAIRE

    Černický, Marek

    2010-01-01

    The thesis focuses on costs incurred during the golf course construction and also on operating costs. Types of these costs and options of cost cutting are described. The final part of the thesis analyzes and models usage yield and capacity of golf courses.

  20. A framework for cost-aware process management: cost reporting and cost prediction

    NARCIS (Netherlands)

    Wynn, M.T.; Low, W.Z.; Hofstede, ter A.H.M.; Nauta, W.E.

    2014-01-01

    Organisations are constantly seeking efficiency gains for their business processes in terms of time and cost. Management accounting enables detailed cost reporting of business operations for decision making purposes, although significant effort is required to gather accurate operational data.

  1. Estimating and understanding DOE waste management costs'

    International Nuclear Information System (INIS)

    Kang, J.S.; Sherick, M.J.

    1995-01-01

    This paper examines costs associated with cleaning up the US Department of Energy's (DOE's) nuclear facilities, with particular emphasis on the waste management program. Life-cycle waste management costs have been compiled and reported in the DOE Baseline Environmental Management Report (BEMR). Waste management costs are a critical issue for DOE because of the current budget constraints. The DOE sites are struggling to accomplish their environmental management objectives given funding scenarios that are well below anticipated waste management costs. Through the BEMR process, DOE has compiled complex-wide cleanup cost estimates and has begun analysis of these costs with respect to alternative waste management scenarios and policy strategies. From this analysis, DOE is attempting to identify the major cost drivers and prioritize environmental management activities to achieve maximum utilization of existing funding. This paper provides an overview of the methodology DOE has used to estimate and analyze some waste management costs, including the key data requirements and uncertainties

  2. Forest management units through cost

    Directory of Open Access Journals (Sweden)

    Cristina Tenovici

    2010-12-01

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

  3. Construction Cost Management in Resource Based Economy

    OpenAIRE

    Elazzazy, Muhammad

    2017-01-01

    Resource Based Economy tested according to criteria formulated from the construction cost management best practices. A cost management plan modeled to demonstrate the possibility of construction management under a new socio-economic system, which counts the consumed natural resources by construction as the dry cost to the environment.

  4. Using business intelligence to manage supply costs.

    Science.gov (United States)

    Bunata, Ernest

    2013-08-01

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

  5. Charging generators for waste management costs

    International Nuclear Information System (INIS)

    Berry, J.B.; Homan, F.J.

    1987-01-01

    DOE-Oak Ridge Operations (DOE-ORO) has recognized that an effective waste management program focuses on control at the source and that the burden for responsible waste management can be placed on generators by charging for waste management costs. The principle of including the waste management costs in the total cost of the product, even when the product is research and development, is being implemented at Oak Ridge National Laboratory (ORNL). Charging waste management costs to the pollutor creates an incentive to optimize processes so that less waste is produced and provides a basis for determining the cost effectiveness. 2 refs., 1 fig., 1 tab

  6. Laboratory cost control and financial management software.

    Science.gov (United States)

    Mayer, M

    1998-02-09

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

  7. Costing and performance in healthcare management

    OpenAIRE

    Tarricone, Rosanna; Torbica, Aleksandra

    2012-01-01

    This chapter describes and discusses the methods for cost analysis of healthcare services in order to assess and compare the economic value of health outputs at the level of healthcare organizations. The economic principles underpinning the assessment of the value of healthcare services – opportunity costs and shadow prices – are presented together with the management accounting approach to cost services. The key features of micro-costing and gross-costing are also discussed and their rele...

  8. 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.

  9. PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

    OpenAIRE

    Marian TAICU

    2014-01-01

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

  10. FORMATION OF THE ENTERPRISE COSTS MANAGEMENT SYSTEM

    Directory of Open Access Journals (Sweden)

    Borysiuk Iryna

    2018-01-01

    Full Text Available Introduction. The paper deals with the actual issues of formation of the enterprise management system costs, because in the conditions of an unstable market environment the financial performance depends on the efficiency of the cost management system, competitiveness, financial sustainability and investment attractiveness of any subject of economic activity. Purpose of the article is consolidation of approaches to cost management, theoretical substantiation and development of recommendations regarding the formation of the enterprise cost management system. Results. Development of an enterprise cost management system based on research on the essence and cost management approaches. The goals, tasks, principles, methods, tools, functions and main elements of the cost management system were determined, factors of the external and internal environment of the enterprise, that affect the system of its costs management. Conclusions. Formation of integrated cost management system ensures the successful company operation on the market, production of competitive products based on costs and prices optimization and making a profit, increase of the reasonableness of making managerial decisions.

  11. ABC model and the management of costs

    Directory of Open Access Journals (Sweden)

    Pravdić Predrag

    2016-01-01

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

  12. Los Alamos Waste Management Cost Estimation Model

    International Nuclear Information System (INIS)

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

    1994-03-01

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

  13. Strategic cost management in supply chains, part 2: Executional cost management

    NARCIS (Netherlands)

    Anderson, S.W.; Dekker, H.C.

    2009-01-01

    Strategic cost management is the deliberate alignment of a firm's resources and associated cost structure with longterm strategy and shortterm tactics. Although managers continue to pursue efficiency and effectiveness within the firm, increasingly, improvements are obtained across the value chain,

  14. Nuclear generation cost management and economic benefits

    International Nuclear Information System (INIS)

    Horton, E.P.; Sepa, T.R.

    1989-01-01

    The CANDU-Pressurized Heavy Water (CANDU-PHW) type of nuclear generating station has been developed jointly by Atomic Energy of Canada Limited and Ontario Hydro. This report discusses the cost management principles used for Ontario Hydro's CANDU-PHW program, current cost management initiatives, and the economic benefits of nuclear power to the provinces of Ontario and New Brunswick, in Canada

  15. Trading Cost Management of Mutual Funds

    NARCIS (Netherlands)

    R. Xing (Rang)

    2016-01-01

    textabstractThis paper documents the trading behaviour of actively managed equity mutual funds from the perspective of their trading cost management. Consistent with the predictions in the literature of portfolio choice with trading costs, I present three main findings. Firstly, mutual funds trade

  16. Cost management in a nuclear operating environment

    International Nuclear Information System (INIS)

    Steckel, J.K.; Gruber, C.O.

    1985-01-01

    This paper presents an integrated philosophy and program for managing costs in a nuclear operating environment. The ideas presented here are being used by Pennsyvania Power and Light Company (PPandL) at the Susquehanna Steam Electric Station. Three basic ideas necessary to successful cost management are listed and include: recognize the framework that is needed to ''manage'': treat cost as part of an integrated plan; and apply different techniques to different types of work activities. It is the author's opinion that the technical framework of a successful cost management system must include all work activities but recognize types. Project activities should be managed to a defined scope and authorized cost using a well communicated estimating program, aggressive trending and forecasting, and a change identification process

  17. Cost management technieken voor moderne productieomgevingen

    NARCIS (Netherlands)

    Veeken, van der H.J.M.; Wouters, M.J.F.

    1998-01-01

    De huidige ontwikkelingsfase in Management Accounting onderzoek kan worden getypeerd als een nuanceringsfase. Hiermee wordt bedoeld dat na een snelle vernieuwingsgolf, nu een fase van toepasbaarheidsonderzoek en implementatiestudies van cost management vernieuwingen is aangebroken. De eerste

  18. Unit costs of waste management operations

    International Nuclear Information System (INIS)

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

    1994-04-01

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

  19. Calculating cost savings in utilization management.

    Science.gov (United States)

    MacMillan, Donna

    2014-01-01

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

  20. Managing airlines: the cost of complexity

    Energy Technology Data Exchange (ETDEWEB)

    Trapote-Barreira, C.; Deutschmann, A.; Robuste, F.

    2016-07-01

    This paper is dedicated to the structure of airline networks as a sink of efficient airline operations. Parameters of complexity were derived and mirrored on level of service as well as efficiency parameters. Airlines usually considerers an operational overhead to predict the total flight operation cost. This parameter includes the expected cost for disruptions and delays. When an airline has to mobilize an aircraft in a base for recovering the service or for breaking an emergent dynamic, then it is running extra costs. The cost of managing complexity in the airline industry has a direct impact on profit and loss account. Therefore, this paper presents an integrated approach to evaluate this cost, based on padding and aircrafts dedicated to recover disruptions. Finally, some additional indicators are derived to evaluate reliability improvement as part of complex performance. (Author)

  1. Charging generators for waste management costs

    International Nuclear Information System (INIS)

    Berry, J.B.; Homan, F.J.

    1988-01-01

    The Department of Energy (DOE) has recognized the need for waste management that incorporates improved waste-handling techniques and more stringent regulatory requirements to prevent future liabilities such as Superfund sites. DOE-Oak Ridge Operations (DOE-ORO) has recognized that an effective waste management program focuses on control at the source and that the burden for responsible waste management can be placed on generators by charging for waste management costs. The principle of including the waste management costs in the total cost of the product, even when the product is research and development, is being implemented at Oak Ridge National Laboratory (ORNL). This paper summarizes a plan to charge waste generators, the administrative structure of the plan, a comparison between the rate structure and changes in waste disposal operations, and issues that have surfaced as the plan is implemented

  2. Estimating management costs of protected areas

    DEFF Research Database (Denmark)

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

    2012-01-01

    Despite chronic underfunding for conservation and the recognition that funds must be invested wisely, few studies have analysed the direct costs of managing protected areas at the spatial scales needed to inform local site management. Using a questionnaire survey we collected data from protected...... area managers in the Eastern Arc Mountains (EAMs) of Tanzania to establish how much is currently spent on reserve management and how much is required to meet conservation objectives. We use an information theoretic approach to model spatial variation in these costs using a range of plausible, spatially...... in actual spend and over 40% of variation in necessary spend. Population pressure is a variable that has not been used to model protected area management costs before, yet proved to be considerably better at predicting both actual and necessary spend than other measures of anthropogenic pressure. We use our...

  3. Waste Management Facilities Cost Information Report

    Energy Technology Data Exchange (ETDEWEB)

    Feizollahi, F.; Shropshire, D.

    1992-10-01

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

  4. Waste Management Facilities Cost Information Report

    International Nuclear Information System (INIS)

    Feizollahi, F.; Shropshire, D.

    1992-10-01

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

  5. Integrating cost management and work management concepts for operations

    International Nuclear Information System (INIS)

    Vanditmars, C.

    1995-01-01

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

  6. [Costs and benefits of quality management].

    Science.gov (United States)

    Schroeder-Printzen, I

    2014-01-01

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

  7. Modern Methods for Cost Management in Construction Enterprises

    Directory of Open Access Journals (Sweden)

    Mesároš Peter

    2015-06-01

    Full Text Available Cost management should be seen as an essential function of enterprises which perform their activities in current market environment. One of the main factors affecting the level of achieved profit and favourable market position is cost structure. The company's ability to obtain necessary and reliable information on their own cost, subsequent processing and effective cost management is crucial for achieving success. This study focuses on cost management and the use of modern methods of cost management in construction enterprises. The aim of this paper is to identify approaches to cost management in Slovak construction enterprises, based on own empirical research.

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

    International Nuclear Information System (INIS)

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

    1996-01-01

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

  9. The cost management organization: the next step for materiel management.

    Science.gov (United States)

    Schuweiler, R C

    1997-06-01

    With Materiel Management's transition over the last decade from simple logistics to analysis and cost management, it has gained recognition as a key part of the management team responsible for supplies, equipment, standards, and associated processes to identify, purchase, store, distribute, issue, and dispose of supplies and equipment. The materiel manager's job consists of putting the right product in the right place at the right time and in the right quantity at the best total delivered cost. In this context, Materiel Management has made powerful impacts to lower costs associated with: Distribution--costs have been lowered by actively adopting advanced supply channel management techniques such as primary suppliers, JIT, stockless programs, case cart/custom kit/procedure based delivery systems, modified stockless programs as well as margin management through cost plus, flat fee, or margins paid per activity. Cost of goods--lowered through aggregated purchasing in the forms of regional and national purchasing alliances and local capitation or other gain/risk share programs. Internal process costs--lowered by out-sourcing and/or integrating supplier processes and personnel into operations via partnership approaches. We have also reduced transactional costs through EDI transaction sets and the emerging use of the inter and intranet/electronic commerce, procurement cards, and evaluated receipt settlement processes. De-layering--We have lowered the operating costs of Materiel Management overhead by re-design/re-engineering, resulting in reduced management and greater front line authority. Quality--We have learned to identify and respond to customer and supplier needs by using quality improvement tools and ongoing measurement and monitoring techniques. Through this we have identified the waste of non-beneficial products and services. We have adopted supplier certification measurers to ensure quality is built into processes and outcomes. With so much already accomplished

  10. Charging generators for waste management costs

    International Nuclear Information System (INIS)

    Berry, J.B.; Homan, F.J.

    1988-01-01

    Implementation of a plan to charge waste management costs to the facility that generates such waste requires a long-term commitment and consistent administration. The benefit is that generators are provided the incentive to optimize waste management practices if the charges are appropriately applied. This paper summarizes (1) a plan to charge waste generators, (2) the administrative structure of the plan, (3) a comparison between the rate structure and changes in waste disposal operations, and (4) issues that have surfaced as the plan is implemented. 2 refs., 1 fig., 1 tab

  11. Cost system design and cost management in the Spanish public sector

    OpenAIRE

    Boned, Josep Lluís; Bagur, Llorenç; Tayles, Mike

    2006-01-01

    Cost systems have been shown to have developed considerably in recent years and activity-based costing (ABC) has been shown to be a contribution to cost management, particularly in service businesses. The public sector is composed to a very great extent of service functions, yet considerably less has been reported of the use of ABC to support cost management in this sector. In Spain, cost systems are essential for city councils as they are obliged to calculate the cost of the services subject...

  12. Safety cost management in construction companies: A proposal classification.

    Science.gov (United States)

    López-Alonso, M; Ibarrondo-Dávila, M P; Rubio, M C

    2016-06-16

    Estimating health and safety costs in the construction industry presents various difficulties, including the complexity of cost allocation, the inadequacy of data available to managers and the absence of an accounting model designed specifically for safety cost management. Very often, the costs arising from accidents in the workplace are not fully identifiable due to the hidden costs involved. This paper reviews some studies of occupational health and safety cost management and proposes a means of classifying these costs. We conducted an empirical study in which the health and safety costs of 40 construction worksites are estimated. A new classification of the health and safety cost and its categories is proposed: Safety and non-safety costs. The costs of the company's health and safety policy should be included in the information provided by the accounting system, as a starting point for analysis and control. From this perspective, a classification of health and safety costs and its categories is put forward.

  13. Supply Chain Management og Supply Chain costing

    DEFF Research Database (Denmark)

    Nielsen, Steen; Mortensen, Ole

    2002-01-01

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

  14. Cost estimation and management over the life cycle of metallurgical ...

    African Journals Online (AJOL)

    This study investigates whether all expected costs over the life cycle of metallurgical research projects are included in initial, normal and fi nal cost estimates, and whether these costs are managed throughout a project's life cycle since there is not enough emphasis on the accurate estimation of costs and their management ...

  15. A systems engineering cost analysis capability for use in assessing nuclear waste management system cost performance

    International Nuclear Information System (INIS)

    Shay, M.R.

    1990-04-01

    The System Engineering Cost Analysis (SECA) capability has been developed by the System Integration Branch of the US Department of Energy's Office of Civilian Radioactive Waste Management for use in assessing the cost performance of alternative waste management system configurations. The SECA capability is designed to provide rapid cost estimates of the waste management system for a given operational scenario and to permit aggregate or detailed cost comparisons for alternative waste system configurations. This capability may be used as an integral part of the System Integration Modeling System (SIMS) or, with appropriate input defining a scenario, as a separate cost analysis model

  16. Evolutionary cost management in the nuclear industry

    International Nuclear Information System (INIS)

    Lombardi, C.G.; Mazzini, R.A.

    1986-01-01

    The reader is urged to consider the material in ''The Evolutionary Theory of Cost Management'' carefully before proceeding with the material in this paper. The recommendations in this paper flow from the revised line of thinking generated by the evolutionary approach. The suggestions will be difficult to accept in the absence of an understanding of the underlying theory. Although the authors briefly discuss some of the theory, it is nevertheless recommended that the reader develop a fuller understanding of the concepts by studying the prior paper

  17. The Effect of Activity-Based Costing on Logistics Management

    Science.gov (United States)

    1993-01-01

    Accounting Horizons, Vol. 6, No. 3, September 1992, pp. 1-13. 38. Cooper, Robin and Robert S . Kaplan, The Design of Cost Management Systems...Englewood Cliffs, NJ: Prentice Hall, 1991. 370 39. Cooper, Robin and Robert S . Kaplan, "How Cost Accounting Distorts Product Costs ," Management Accounting ... Cost /Management Accounting ," Management Accounting , Vol. 72, No. 4, pp. 48- 52. 58. Foster, George and Charles T. Horngren , "Flexible

  18. Revenue management: a cost saver, not a cost center

    OpenAIRE

    Grier, Rachel

    2017-01-01

    Any hotelier operating today without the support of an automated revenue management system is working at a competitive disadvantage. Advanced revenue management solutions allow hotels to better predict demand, price their product offerings competitively and achieve the optimal business mix for their property as a result. Simply put, revenue management systems allow a hotel to attract the ideal guest, at the ideal price and via the ideal channel. November 2nd, 2017

  19. Factors Affecting Time, Cost and Quality Management in Building ...

    African Journals Online (AJOL)

    The study is an assessment of time, cost and quality management in the Nigerian construction industry, and it aims to explore time cost and quality management in the construction industry. The objective of the study is to identify factors affecting time; cost and quality management in building construction projects. This study ...

  20. Reducing operational costs through MIPS management

    NARCIS (Netherlands)

    Kwiatkowski, L.M.; Verhoef, C.

    2015-01-01

    We focus on an approach to reducing the costs of running applications. MIPS, which is a traditional acronym for millions of instructions per second, have evolved to become a measurement of processing power and CPU resource consumption. The need for controlling MIPS attributed costs is indispensable

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

    Directory of Open Access Journals (Sweden)

    Pešić-Tomić Vesna

    2014-01-01

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

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

    Science.gov (United States)

    Öker, Figen; Özyapıcı, Hasan

    2013-01-01

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

  3. Management of End-Stage Ankle Arthritis: Cost-Utility Analysis Using Direct and Indirect Costs.

    Science.gov (United States)

    Nwachukwu, Benedict U; McLawhorn, Alexander S; Simon, Matthew S; Hamid, Kamran S; Demetracopoulos, Constantine A; Deland, Jonathan T; Ellis, Scott J

    2015-07-15

    Total ankle replacement and ankle fusion are costly but clinically effective treatments for ankle arthritis. Prior cost-effectiveness analyses for the management of ankle arthritis have been limited by a lack of consideration of indirect costs and nonoperative management. The purpose of this study was to compare the cost-effectiveness of operative and nonoperative treatments for ankle arthritis with inclusion of direct and indirect costs in the analysis. Markov model analysis was conducted from a health-systems perspective with use of direct costs and from a societal perspective with use of direct and indirect costs. Costs were derived from the 2012 Nationwide Inpatient Sample (NIS) and expressed in 2013 U.S. dollars; effectiveness was expressed in quality-adjusted life years (QALYs). Model transition probabilities were derived from the available literature. The principal outcome measure was the incremental cost-effectiveness ratio (ICER). In the direct-cost analysis for the base case, total ankle replacement was associated with an ICER of $14,500/QALY compared with nonoperative management. When indirect costs were included, total ankle replacement was both more effective and resulted in $5900 and $800 in lifetime cost savings compared with the lifetime costs following nonoperative management and ankle fusion, respectively. At a $100,000/QALY threshold, surgical management of ankle arthritis was preferred for patients younger than ninety-six years and total ankle replacement was increasingly more cost-effective in younger patients. Total ankle replacement, ankle fusion, and nonoperative management were the preferred strategy in 83%, 12%, and 5% of the analyses, respectively; however, our model was sensitive to patient age, the direct costs of total ankle replacement, the failure rate of total ankle replacement, and the probability of arthritis after ankle fusion. Compared with nonoperative treatment for the management of end-stage ankle arthritis, total ankle

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

    Science.gov (United States)

    Lucas S Bair; Ralph J. Alig

    2006-01-01

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

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

    NARCIS (Netherlands)

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

    2014-01-01

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

  6. Waste management facilities cost information: System cost model product description. Revision 2

    International Nuclear Information System (INIS)

    Lundeen, A.S.; Hsu, K.M.; Shropshire, D.E.

    1996-02-01

    In May of 1994, Lockheed Idaho Technologies Company (LITCO) in Idaho Falls, Idaho and subcontractors developed the System Cost Model (SCM) application. The SCM estimates life-cycle costs of the entire US Department of Energy (DOE) complex for designing; constructing; operating; and decommissioning treatment, storage, and disposal (TSD) facilities for mixed low-level, low-level, transuranic, and mixed transuranic waste. The SCM uses parametric cost functions to estimate life-cycle costs for various treatment, storage, and disposal modules which reflect planned and existing facilities at DOE installations. In addition, SCM can model new facilities based on capacity needs over the program life cycle. The SCM also provides transportation costs for DOE wastes. Transportation costs are provided for truck and rail and include transport of contact-handled, remote-handled, and alpha (transuranic) wastes. The user can provide input data (default data is included in the SCM) including the volume and nature of waste to be managed, the time period over which the waste is to be managed, and the configuration of the waste management complex (i.e., where each installation's generated waste will be treated, stored, and disposed). Then the SCM uses parametric cost equations to estimate the costs of pre-operations (designing), construction costs, operation management, and decommissioning these waste management facilities

  7. METHODICAL APPROACHES TO THE COST MANAGEMENT OF INDUSTRIAL ENTERPRISES

    Directory of Open Access Journals (Sweden)

    Trunina Iryna

    2018-03-01

    Full Text Available Introduction. The paper deals with the actual issues of managing the costs of industrial enterprises, because in the conditions of an unstable market environment the financial performance depends on the efficiency of the cost management system, competitiveness, financial sustainability and investment attractiveness of any subject of economic activity. Purpose of the article is analys is of approaches to cost management, theoretical substantiation and development of recommendations regarding the formation of strategic cost management. Results. The economic content of cost management in the treatment of different authors and on different approaches: functional, process-oriented and system approaches has been considered. Their essence and features, the direction for operational or strategic management of expenses of the enterprise, ways of spending management in different approaches are determined. It is stated that all considered approaches to cost management of enterprises are aimed at optimal use of resources and ensuring the growth of the efficiency of enterprises. Conclusions. Based on the review of methodological approaches to cost management, recommendations are developed for expanding the implementation of cost management at various levels of enterprise management and the formation of strategic cost management within the framework of strategic management of an enterprise. The strategic cost management is complex category aimed at achieving a rational level of costs in the long run, which allows for the consideration of competitive cost advantages and increase the competitiveness of an industrial enterprise. The implementation of cost reduction strategies should be a constant and important part of the company’s work, while the strategy of cost reduction should be integrated into the overall business strategy of the enterprise.

  8. Optimization of life cycle management costs

    International Nuclear Information System (INIS)

    Banerjee, A.K.

    1994-01-01

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

  9. Creative ways to manage paratransit costs.

    Science.gov (United States)

    2008-07-01

    As communities continue to move toward providing a wide range of public transportation : services often referred to as the family of services one common concern is the rising : costs of providing services, specifically those falling und...

  10. Deterioration and cost information for bridge management.

    Science.gov (United States)

    2012-05-01

    This study applies contract bid tabulations and elementlevel condition records to develop elementlevel actions, : costs for actions, transition probabilities for models of deterioration of bridge elements, and transition probabilities : for imp...

  11. Nuclear hazardous waste cost control management

    International Nuclear Information System (INIS)

    Selg, R.A.

    1991-01-01

    The effects of the waste content of glass waste forms on Savannah River high-level waste disposal costs are currently under study to adjust the glass frit content to optimize the glass waste loadings and therefore significantly reduce the overall waste disposal cost. Changes in waste content affect onsite Defense Waste Changes in waste contents affect onsite Defense Waste Processing Facility (DWPF) costs as well as offsite shipping and repository emplacement charges. A nominal 1% increase over the 28 wt% waste loading of DWPF glass would reduce disposal costs by about $50 million for Savannah River wastes generated to the year 2000. Optimization of the glass waste forms to be produced in the SWPF is being supported by economic evaluations of the impact of the forms on waste disposal costs. Glass compositions are specified for acceptable melt processing and durability characteristics, with economic effects tracked by the number of waste canisters produced. This paper presents an evaluation of the effects of variations in waste content of the glass waste forms on the overall cost of the disposal, including offsite shipment and repository emplacement, of the Savannah River high-level wastes

  12. Application research of cost construction on radioactive waste management

    International Nuclear Information System (INIS)

    Gao Yanfeng; Bi Sheng; Liu Zhenhe

    2009-01-01

    This paper summarizes the theoretical basis systems for the cost component on radioactive waste management. Through the decomposition production of various types of project content, analysis of the cost elements of operating activities, study subjects at reason-able cost and expense. On the basis of the formation of radioactive waste management costs of the various operating structure Into, and established a comprehensive system of price system. (authors)

  13. The costs of caring: medical costs of Alzheimer's disease and the managed care environment.

    Science.gov (United States)

    Murman, D L

    2001-01-01

    This review summarizes the medical costs associated with Alzheimer's disease (AD) and related dementias, as well as the payers responsible for these medical costs in the US health care system. It is clear from this review that AD and related dementias are associated with substantial medical costs. The payers responsible for a majority of these costs are families of patients with AD and the US government through the Medicare and Medicaid programs. In an attempt to control expenditures, Medicare and Medicaid have turned to managed care principles and managed care organizations. The increase in "managed" dementia care gives rise to several potential problems for patients with AD, along with many opportunities for systematic improvement in the quality of dementia care. Evidence-based disease management programs provide the greatest opportunities for improving managed dementia care but will require the development of dementia-specific quality of care measures to evaluate and continually improve them.

  14. Micromanagement--a costly management style.

    Science.gov (United States)

    Collins, Sandra K; Collins, Kevin S

    2002-01-01

    Micromanagement can be advantageous in certain short-term situations, such as while training new employees, increasing productivity of underperforming employees, controlling high-risk issues, and when there can be no question of who is in charge. However, the costs associated with long-term micromanagement can be exorbitant. Symptoms such as low employee morale, high staff turnover, reduction of productivity and patient dissatisfaction can be associated with micromanagement. The negative impacts are so intense that it is labeled among the top three reasons employees resign. Ultimately, micromanagement leads to decreased growth potential in a department. Managers who put too much emphasis on daily operational details can miss the broader picture and fail to plan for departmental expansion. Eventually, many micromanagers find themselves at considerable risk of burnout. Changing behavior associated with micromanagement can be a lengthy and difficult process. As with most problems, the first step is to realize that there is behavior that needs to be changed and to understand how it negatively impacts the department. Conducting a self-assessment of one's leadership style can be advantageous in this process. The true task is to find a balance between effectively performing daily obligations and strategically planning for the future. This task typically involves proper delegation of duties, and that in itself is a difficult challenge. Proper delegation of tasks may be the primary key to combating micromanaging behavior, however, some other suggestions include: 1. Develop a vision of what the department will look like in the future. 2. Hire people with the right skills for the job. 3. Develop a policy and procedures manual. 4. Develop solid lines of communication between managers and subordinates. 5. Expect some employee errors. Mistakes are an important process in the learning experience and should be viewed as a training expense. Employees who are allowed to be self

  15. Impact of timber production and transport costs on stand management

    Science.gov (United States)

    Chris B. LeDoux; Chris B. LeDoux

    1988-01-01

    Evaluates the impact of cable logging technology, transportation network standards, and transport vehicles on stand management. Managers can use results to understand the impact of timber production costs on eastern hardwood management.

  16. Managing spillovers: an endogenous sunk cost approach

    Czech Academy of Sciences Publication Activity Database

    Senyuta, Olena; Žigić, Krešimir

    2016-01-01

    Roč. 35, June (2016), s. 45-64 ISSN 0167-6245 R&D Projects: GA ČR(CZ) GAP402/12/0961 Institutional support: PRVOUK-P23 Keywords : endogenous sunk costs * innovations * knowledge spillovers Subject RIV: AH - Economics Impact factor: 0.739, year: 2016

  17. Managing Food Service Costs and Satisfying Customers.

    Science.gov (United States)

    Reuther, Anne; Otto, Ione

    1987-01-01

    Milwaukee Area Technical College, Wisconsin, has four campuses, each with its own food service operation that, combined, serve nearly 3,000 people daily. Several food service-related programs are part of the curriculum. Cost containment and customer satisfaction are the two overriding goals of the food service programs. (MLF)

  18. Baseline Assessment of the Department of the Army Cost Estimating and Analysis (CE/A) and Cost Management (CM) Capabilities

    National Research Council Canada - National Science Library

    Doyle, Michael C

    2005-01-01

    .../A) and cost management (CM) capabilities. In particular, it supports the Deputy Assistant Secretary of the Army- Cost AND Economics' mission to provide DA with cost, performance and economic analysis in the form of expertise, models, data...

  19. Nuclear power company activity based costing management analysis

    International Nuclear Information System (INIS)

    Xu Dan

    2012-01-01

    With Nuclear Energy Industry development, Nuclear Power Company has the continual promoting stress of inner management to the sustainable marketing operation development. In view of this, it is very imminence that Nuclear Power Company should promote the cost management levels and built the nuclear safety based lower cost competitive advantage. Activity based costing management (ABCM) transfer the cost management emphases from the 'product' to the 'activity' using the value chain analysis methods, cost driver analysis methods and so on. According to the analysis of the detail activities and the value chains, cancel the unnecessary activity, low down the resource consuming of the necessary activity, and manage the cost from the source, achieve the purpose of reducing cost, boosting efficiency and realizing the management value. It gets the conclusion from the detail analysis with the nuclear power company procedure and activity, and also with the selection to 'pieces analysis' of the important cost related project in the nuclear power company. The conclusion is that the activities of the nuclear power company has the obviously performance. It can use the management of ABC method. And with the management of the procedure and activity, it is helpful to realize the nuclear safety based low cost competitive advantage in the nuclear power company. (author)

  20. 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.

  1. Synergistic Role of Balanced Scorecard/Activity Based Costing and Goal Programming Combined Model on Strategic Cost Management

    OpenAIRE

    Taleghani, Mohammad

    2017-01-01

    During the past few years, we have seen a significant shift in cost accounting and management. In the new business environment, cost management has become a critical skill, but it is not sufficient for simply reducing costs; instead, costs must be managed strategically. Application of a successful Strategic Cost Management (StraCM) system plays the significant role in success of organization performance. In this study, we want to illustrate how the goal programming model in combination with t...

  2. Waste Management facilities cost information: System Cost Model Software Quality Assurance Plan. Revision 2

    International Nuclear Information System (INIS)

    Peterson, B.L.; Lundeen, A.S.

    1996-02-01

    In May of 1994, Lockheed Idaho Technologies Company (LITCO) in Idaho Falls, Idaho and subcontractors developed the System Cost Model (SCM) application. The SCM estimates life-cycle costs of the entire US Department of Energy (DOE) complex for designing; constructing; operating; and decommissioning treatment, storage, and disposal (TSD) facilities for mixed low-level, low-level, transuranic, and mixed transuranic waste. The SCM uses parametric cost functions to estimate life-cycle costs for various treatment, storage, and disposal modules which reflect planned and existing facilities at DOE installations. In addition, SCM can model new facilities based on capacity needs over the program life cycle. The SCM also provides transportation costs for truck and rail, which include transport of contact-handled, remote-handled, and alpha (transuranic) wastes. The user can provide input data (default data is included in the SCM) including the volume and nature of waste to be managed, the time period over which the waste is to be managed, and the configuration of the waste management complex (i.e., where each installation's generated waste will be treated, stored, and disposed). Then the SCM uses parametric cost equations to estimate the costs of pre-operations (designing), construction costs, operation management, and decommissioning these waste management facilities. For the product to be effective and useful the SCM users must have a high level of confidence in the data generated by the software model. The SCM Software Quality Assurance Plan is part of the overall SCM project management effort to ensure that the SCM is maintained as a quality product and can be relied on to produce viable planning data. This document defines tasks and deliverables to ensure continued product integrity, provide increased confidence in the accuracy of the data generated, and meet the LITCO's quality standards during the software maintenance phase. 8 refs., 1 tab

  3. Waste Management facilities cost information: System Cost Model Software Quality Assurance Plan. Revision 2

    Energy Technology Data Exchange (ETDEWEB)

    Peterson, B.L.; Lundeen, A.S.

    1996-02-01

    In May of 1994, Lockheed Idaho Technologies Company (LITCO) in Idaho Falls, Idaho and subcontractors developed the System Cost Model (SCM) application. The SCM estimates life-cycle costs of the entire US Department of Energy (DOE) complex for designing; constructing; operating; and decommissioning treatment, storage, and disposal (TSD) facilities for mixed low-level, low-level, transuranic, and mixed transuranic waste. The SCM uses parametric cost functions to estimate life-cycle costs for various treatment, storage, and disposal modules which reflect planned and existing facilities at DOE installations. In addition, SCM can model new facilities based on capacity needs over the program life cycle. The SCM also provides transportation costs for truck and rail, which include transport of contact-handled, remote-handled, and alpha (transuranic) wastes. The user can provide input data (default data is included in the SCM) including the volume and nature of waste to be managed, the time period over which the waste is to be managed, and the configuration of the waste management complex (i.e., where each installation`s generated waste will be treated, stored, and disposed). Then the SCM uses parametric cost equations to estimate the costs of pre-operations (designing), construction costs, operation management, and decommissioning these waste management facilities. For the product to be effective and useful the SCM users must have a high level of confidence in the data generated by the software model. The SCM Software Quality Assurance Plan is part of the overall SCM project management effort to ensure that the SCM is maintained as a quality product and can be relied on to produce viable planning data. This document defines tasks and deliverables to ensure continued product integrity, provide increased confidence in the accuracy of the data generated, and meet the LITCO`s quality standards during the software maintenance phase. 8 refs., 1 tab.

  4. Waste management facilities cost information for transuranic waste

    International Nuclear Information System (INIS)

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

    1995-06-01

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

  5. Waste management facilities cost information for hazardous waste. Revision 1

    International Nuclear Information System (INIS)

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

    1995-06-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    1995-06-01

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

  7. Air Traffic Management Cost Assessment Tool, Phase II

    Data.gov (United States)

    National Aeronautics and Space Administration — The Robust Analytics Air Traffic Management Cost Assessment Tool (ACAT) provides the comprehensive capability to analyze the impacts of NASA air traffic management...

  8. Costs of Tractor Ownership under Different Management Systems in ...

    African Journals Online (AJOL)

    Costs of Tractor Ownership under Different Management Systems in Nigeria. ... It requires high initial capital investment. ... making management plans and decisions especially in comparing different tractor types and models thereby assisting ...

  9. IDA 2004 Cost Research Symposium: Investments in, Use of, and Management of Cost Research

    Science.gov (United States)

    2004-09-01

    E co no m ic s) 12% 7% 6% 3% 26% 4% 5% 6% 27% 4% ACDB/Cost Research ACEIT Commercial Parametric Software FCS Support Cost Management Performance...tools (e.g., ACEIT , OSMIS) is centralized at ODASA-CE • Licensing of commercial cost tools for Army centralized • Semi-formal process – ODASA-CE...os t & E co no m ic s) Current Research Initiatives (continued) • ACEIT – Enhancements • Major upgrade to COTS calculation/narrative engine

  10. Integrated waste management system costs in a MPC system

    International Nuclear Information System (INIS)

    Supko, E.M.

    1995-01-01

    The impact on system costs of including a centralized interim storage facility as part of an integrated waste management system based on multi-purpose canister (MPC) technology was assessed in analyses by Energy Resources International, Inc. A system cost savings of $1 to $2 billion occurs if the Department of Energy begins spent fuel acceptance in 1998 at a centralized interim storage facility. That is, the savings associated with decreased utility spent fuel management costs will be greater than the cost of constructing and operating a centralized interim storage facility

  11. Nurse manager succession planning: A cost-benefit analysis.

    Science.gov (United States)

    Phillips, Tracy; Evans, Jennifer L; Tooley, Stephanie; Shirey, Maria R

    2018-03-01

    This commentary presents a cost-benefit analysis to advocate for the use of succession planning to mitigate the problems ensuing from nurse manager turnover. An estimated 75% of nurse managers will leave the workforce by 2020. Many benefits are associated with proactively identifying and developing internal candidates. Fewer than 7% of health care organisations have implemented formal leadership succession planning programmes. A cost-benefit analysis of a formal succession-planning programme from one hospital illustrates the benefits of the programme in their organisation and can be replicated easily. Assumptions of nursing manager succession planning cost-benefit analysis are identified and discussed. The succession planning exemplar demonstrates the integration of cost-benefit analysis principles. Comparing the costs of a formal nurse manager succession planning strategy with the status quo results in a positive cost-benefit ratio. The implementation of a formal nurse manager succession planning programme effectively reduces replacement costs and time to transition into the new role. This programme provides an internal pipeline of future leaders who will be more successful than external candidates. Using an actual cost-benefit analysis equips nurse managers with valuable evidence depicting succession planning as a viable business strategy. © 2017 John Wiley & Sons Ltd.

  12. (Super Variable Costing-Throughput Costing)

    OpenAIRE

    Çakıcı, Cemal

    2006-01-01

    (Super Variable Costing-Throughput Costing) The aim of this study is to explain the super-variable costing method which is a new subject in cost and management accounting and to show it’s working practicly.Shortly, super-variable costing can be defined as a costing method which is use only direct material costs in calculate of product costs and treats all costs except these (direct labor and overhead) as periad costs or operating costs.By using super-variable costing method, product costs ar...

  13. 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.

  14. New York State interim waste management cost evaluation

    International Nuclear Information System (INIS)

    Ma, M.S.; Watts, R.J.; Jorgensen, J.R.; Rochester Gas and Electric Corp., NY)

    1985-01-01

    The purpose of this study is to investigate and quantify the comparative costs associated with including or excluding Class A utility wastes at a centralized interim waste management facility in New York State. The objective of the study is to assess the unit costs and total statewide costs associated with two distinct scenarios: (1) the case where non-utility Class A LLRW is received, incinerated and stored at the centralized interim facility, and utility Class A wastes are held without incineration at respective nuclear power plant interim onsite facilities without incineration; and (2) the alternative case where both utility and non-utility Class A wastes are accepted, incinerated and stored at the centralized facility. Unit costs to waste generators are estimated for each of the two cases described. This is followed by an estimation of the statewide cost impact to the public. The cost impact represents the cost differential resulting from the exclusion of utility Class A waste from the centralized NYS interim waste management facility. The principal factors comprising the cost differential include (1) higher unit disposal fees charged to non-utility waste generators, which are passed along in the costs of products and services; and (2) costs to utilities due to construction of additional onsite storage capacity, which in turn are charged to electric rate payers

  15. Life cycle cost and risk estimation of environmental management options

    International Nuclear Information System (INIS)

    Shropshire, D.; Sherick, M.

    1996-01-01

    The evaluation process is demonstrated in this paper through comparative analysis of two alternative scenarios identified for the management of the alpha-contaminated fixed low-level waste currently stored at INEL. These two scenarios, the Base Case and the Delay Case, are realistic and based on actual data, but are not intended to exactly match actual plans currently being developed at INEL. Life cycle cost estimates were developed for both scenarios using the System Cost Model; resulting costs are presented and compared. Life cycle costs are shown as a function of time and also aggregated by pretreatment, treatment, storage, and disposal activities. Although there are some short-term cost savings for the Delay Case, cumulative life cycle costs eventually become much higher than costs for the Base Case over the same period of time, due mainly to the storage and repackaging necessary to accommodate the longer Delay Case schedule. Life cycle risk estimates were prepared using a new risk analysis method adapted to the System Cost Model architecture for automated, systematic cost/risk applications. Relative risk summaries are presented for both scenarios as a function of time and also aggregated by pretreatment, treatment, storage, and disposal activities. Relative risk of the Delay Case is shown to be higher than that of the Base Case. Finally, risk and cost results are combined to show how the collective information can be used to help identify opportunities for risk or cost reduction and highlight areas where risk reduction can be achieved most economically

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

    Directory of Open Access Journals (Sweden)

    Bogdănoiu Cristiana-Luminiţa

    2013-04-01

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

  17. Value management: optimizing quality, service, and cost.

    Science.gov (United States)

    Makadon, Harvey J; Bharucha, Farzan; Gavin, Michael; Oliveira, Jason; Wietecha, Mark

    2010-01-01

    Hospitals have wrestled with balancing quality, service, and cost for years--and the visibility and urgency around measuring and communicating real metrics has grown exponentially in the last decade. However, even today, most hospital leaders cannot articulate or demonstrate the "value" they provide to patients and payers. Instead of developing a strategic direction that is based around a core value proposition, they focus their strategic efforts on tactical decisions like physician recruitment, facility expansion, and physician alignment. In the healthcare paradigm of the next decade, alignment of various tactical initiatives will require a more coherent understanding of the hospital's core value positioning. The authors draw on their experience in a variety of healthcare settings to suggest that for most hospitals, quality (i.e., clinical outcomes and patient safety) will become the most visible indicator of value, and introduce a framework to help healthcare providers influence their value positioning based on this variable.

  18. Influence of the economy crisis on project cost management

    Science.gov (United States)

    Simankina, Tatyana; Ćetković, Jasmina; Verstina, Natalia; Evseev, Evgeny

    2017-10-01

    Economy crisis significantly affects primarily the project cost management. The article considers the problems of project management in the field of housing under conditions of economy crisis. Project budgets are reduced, their mutual interference grows and framework of risks changes. Apparently, specific approaches are required to be developed to optimize the expenses and guarantee the project implementation within the approved budget. There is considered domestic and foreign experience in terms of project cost management with involvement of BIM technologies.

  19. Cost efficiency of waste management in Dutch municipalities

    NARCIS (Netherlands)

    de Groot, Hans; van Heezik, A.; Hollanders, D.; Felsö, F.

    2011-01-01

    This paper analyses the cost efficiency of waste management of Dutch municipalities. For the first time stochastic frontier analysis is applied to Dutch data, employing recent multi-year data (2005-2008). The preliminary findings confirm earlier results on the importance for cost efficiency of

  20. Should Cost: A Strategy for Managing Military Systems Money

    Science.gov (United States)

    2016-03-01

    Defense AT&L: March-April 2016 38 Should Cost A Strategy for Managing Military Systems’ Money Jennifer A. Miller Miller is a Cost Analyst of the...and analysis O&S: operation and support or operation and sustainment, dependent on the context of phase of acquisition life cycle or money used

  1. Methodology for the cost evaluation of radioactive waste management routes

    International Nuclear Information System (INIS)

    Kowa, S.; Stenersen, F.; Shamsi, T.; Thiels, G.M.

    1990-01-01

    One of the significant aspects of radioactive waste management is cost. To determine plant costs for radioactive waste management routes, a method was developed by the Joint Venture Kraftanlagen Heidelberg (FRG) and Task R ampersand S (Italy) to perform a realistic, economic cost assessment of different waste management schemes. This assessment procedure was first developed for System Studies concerning the Management and Storage of radioactive waste in the frame of the 2nd R ampersand D program of the Commission of the European Communities (CEC) and is presently being applied in the 3rd R ampersand D program to assess the costs of different management schemes for LWR Waste and Zircaloy hulls. 9 refs., 4 figs., 3 tabs

  2. Cost risk analysis of radioactive waste management Preliminary study

    International Nuclear Information System (INIS)

    Forsstroem, J.

    2006-12-01

    This work begins with exposition of the basics of risk analysis. These basics are then applied to the Finnish radioactive waste disposal environment in which the nuclear power companies are responsible for all costs of radioactive waste management including longterm disposal of spent fuel. Nuclear power companies prepare cost estimates of the waste disposal on a yearly basis to support the decision making on accumulation of resources to the nuclear waste disposal fund. These cost estimates are based on the cost level of the ongoing year. A Monte Carlo simulation model of the costs of the waste disposal system was defined and it was used to produce preliminary results of its cost risk characteristics. Input data was synthesised by modifying the original coefficients of cost uncertainty to define a cost range for each cost item. This is a suitable method for demonstrating results obtainable by the model but it is not accurate enough for supporting decision making. Two key areas of further development were identified: the input data preparation and identifying and handling of (i.e. eliminating or merging) interacting cost elements in the simulation model. Further development in both of the mentioned areas can be carried out by co-operating with the power companies as they are the sources of the original data. (orig.)

  3. A modified earned value management using activity based costing

    Directory of Open Access Journals (Sweden)

    Vahid Aminian

    2016-12-01

    Full Text Available Earned Value Management (EVM has been a well-known methodology used since the 1960s when the US department of defense proposed a standard method to measure project perfor-mance. This system relies on a set of often straightforward metrics to measure and evaluate the general health of a project. These metrics serve as early warning signals to timely detect project problems, or to exploit project opportunities. A key aspect of EVM is to estimate the completion cost of a project by considering both cost and schedule performance indices. However, good performance of cost and schedule performance indices does not necessarily guarantee cost effec-tiveness of the project regardless of the overhead costs. The reason is because, in most project-based organizations, overhead costs constitute a significant proportion of the total costs. Howev-er, EVM indices are usually calculated in the absence of the so-called overhead costs. This paper, first, seeks to remedy this problem by proposing a practical procedure of allocating overhead costs in project-based organizations. Then the traditional EVM indices are revised by consider-ing the allocated overhead costs. Finally, a case study demonstrates the applicability of the pro-posed method for a real-life project.

  4. Life Cycle Costing Model for Solid Waste Management

    DEFF Research Database (Denmark)

    Martinez-Sanchez, Veronica; Astrup, Thomas Fruergaard

    2014-01-01

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

  5. Cybersecurity Cost of Quality: Managing the Costs of Cybersecurity Risk Management

    OpenAIRE

    Radziwill, Nicole M.; Benton, Morgan C.

    2017-01-01

    There is no standard yet for measuring and controlling the costs associated with implementing cybersecurity programs. To advance research and practice towards this end, we develop a mapping using the well-known concept of quality costs and the Framework Core within the Cybersecurity Framework produced by the National Institute of Standards and Technology (NIST) in response to the Cybersecurity Enhancement Act of 2014. This mapping can be easily adopted by organizations that are already using ...

  6. Improving Life-Cycle Cost Management of Spacecraft Missions

    Science.gov (United States)

    Clardy, Dennon

    2010-01-01

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

  7. Computerized management report system for monitoring manpower and cost

    International Nuclear Information System (INIS)

    Bullington, V.R.; Stephenson, R.L.; Cardwell, R.G.

    1980-04-01

    Although most cost systems offer complete detail and traceability, not all provide timely detail in a concise form useful to senior management. This system was developed for a multifunction research organization funded from many sources. It extracts cost and manpower data from the general cost systems, summarizes it, compares it by program with previous cost periods, and presents it with minimum detail yet with maximum overview. The system monitors the basic manpower distribution of effort at the source, that is, the division time-card input. Cost data are taken from the central computer ahead of the print-out and report-distribution steps; thus, the summary information is available several days ahead of the detailed reports. This procedure has been regularly used for several months, and has proven to be a valuable tool in management action and planning. 9 figures

  8. Cost-effectiveness of Intensive Blood Pressure Management

    DEFF Research Database (Denmark)

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

    2016-01-01

    Importance: Among high-risk patients with hypertension, targeting a systolic blood pressure of 120 mm Hg reduces cardiovascular morbidity and mortality compared with a higher target. However, intensive blood pressure management incurs additional costs from treatment and from adverse events......-effectiveness of intensive blood pressure management among 68-year-old high-risk adults with hypertension but not diabetes. We used the Systolic Blood Pressure Intervention Trial (SPRINT) to estimate treatment effects and adverse event rates. We used Centers for Disease Control and Prevention Life Tables to project age...... and accrued $155 261 in lifetime costs, while intensive management yielded 10.5 QALYs and accrued $176 584 in costs. Intensive blood pressure management cost $23 777 per QALY gained. In a sensitivity analysis, serious adverse events would need to occur at 3 times the rate observed in SPRINT and be 3 times...

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

    NARCIS (Netherlands)

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

    2009-01-01

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

  10. Throughput Accounting in Strategic Cost Management: An Application

    Directory of Open Access Journals (Sweden)

    Mustafa KIRLI

    2016-09-01

    Full Text Available Strategic cost management considers costs as a factor that has to be managed for gaining competitive advantage. Theory of Constraints is an alternative approach which aims to eliminate the inadequacies of the traditional cost and management accounting techniques in the face of advanced production systems. Theory of Constraints argues that constraints in the production process negatively affect the performance and the profitability of company; because of this constraints have to be managed efficiently. Theory of Constraints bases on management of constraints in the continuous improvement process. Identifying the constraints and managing them efficiently increase the profitability of companies significantly. In this sense, with a hypothetic example in the last section of the study, the effect of efficiently management of a capacity constraint, a kind of constraint, to the profitability of company examined comparatively by Theory of Constraints and traditional contribution margin approaches.

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

    Science.gov (United States)

    Remer, D. S.

    1977-01-01

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

  12. Establishment of reference costs for occupational health services and implementation of cost management in Japanese manufacturing companies.

    Science.gov (United States)

    Nagata, Tomohisa; Mori, Koji; Aratake, Yutaka; Ide, Hiroshi; Nobori, Junichiro; Kojima, Reiko; Odagami, Kiminori; Kato, Anna; Hiraoka, Mika; Shiota, Naoki; Kobayashi, Yuichi; Ito, Masato; Tsutsumi, Akizumi; Matsuda, Shinya

    2016-07-22

    We developed a standardized cost estimation method for occupational health (OH) services. The purpose of this study was to set reference OH services costs and to conduct OH services cost management assessments in two workplaces by comparing actual OH services costs with the reference costs. Data were obtained from retrospective analyses of OH services costs regarding 15 OH activities over a 1-year period in three manufacturing workplaces. We set the reference OH services costs in one of the three locations and compared OH services costs of each of the two other workplaces with the reference costs. The total reference OH services cost was 176,654 Japanese yen (JPY) per employee. The personnel cost for OH staff to conduct OH services was JPY 47,993, and the personnel cost for non-OH staff was JPY 38,699. The personnel cost for receipt of OH services-opportunity cost-was JPY 19,747, expense was JPY 25,512, depreciation expense was 34,849, and outsourcing cost was JPY 9,854. We compared actual OH services costs from two workplaces (the total OH services costs were JPY 182,151 and JPY 238,023) with the reference costs according to OH activity. The actual costs were different from the reference costs, especially in the case of personnel cost for non-OH staff, expense, and depreciation expense. Using our cost estimation tool, it is helpful to compare actual OH services cost data with reference cost data. The outcomes help employers make informed decisions regarding investment in OH services.

  13. Benefits and Economic Costs of Managed Aquifer Recharge in California

    Directory of Open Access Journals (Sweden)

    Debra Perrone

    2016-07-01

    Full Text Available doi: http://dx.doi.org/10.15447/sfews.2016v14iss2art4Groundwater management is important and challenging, and nowhere is this more evident than in California. Managed aquifer recharge (MAR projects can play an important role in ensuring California manages its groundwater sustainably. Although the benefits and economic costs of surface water storage have been researched extensively, the benefits and economic costs of MAR have been little researched. Historical groundwater data are sparse or proprietary within the state, often impairing groundwater analyses. General obligation bonds from ballot propositions offer a strategic means of mining information about MAR projects, because the information is available publicly. We used bond-funding applications to identify anticipated MAR project benefits and proposed economic costs. We then compared these costs with actual project costs collected from a survey, and identified factors that promote or limit MAR. Our analysis indicates that the median proposed economic cost for MAR projects in California is $410 per acre-foot per year ($0.33 per cubic meter per year. Increasing Water Supply, Conjunctive Use, and Flood Protection are the most common benefits reported. Additionally, the survey indicates that (1 there are many reported reasons for differences between proposed and actual costs ($US 2015 and (2 there is one primary reason for differences between proposed recharge volumes and actual recharge volumes (AFY: availability of source water for recharge. Although there are differences between proposed and actual costs per recharge volume ($US 2015/AFY, the ranges for proposed costs per recharge volume and actual costs per recharge volume for the projects surveyed generally agree. The two most important contributions to the success of a MAR project are financial support and good communication with stakeholders.

  14. Stringent cost management and preservation of safety culture, a contradiction?

    International Nuclear Information System (INIS)

    Petersen, Klaus; Pamme, H.

    2002-01-01

    Full text: Competition in the deregulated electricity market does not leave nuclear power plants unaffected. Hence the question is to answer, whether the safety is going to suffer under the cost pressure on the market. Therefore the target of NPP operator's cost management is to run plants at maximum availability and with optimized cost structures that lead to minimized specific generating costs. The c osts of safety , with their fixed-cost character, are elements of this cost structure. The process of economic optimization of the cost structure does not permit cost minimization on its own sake in the area of operation cost and fuel cost (front and back end). The basis of economical assessment rather must be the minimization of potential risks which could entail losses of availability. However, many investments like plant modifications or preventive maintenance efforts made in order to avoid losses of availability to a large extent also imply at least a preservation or even higher levels of safety. Thus, economic efficiency and safety are closely correlated. Public opinion is very sensible as soon as the high level of plant safety seems to be touched by economic pressure. But realizing that German NPP are endowed with mature design and safety features, improvements of safety standards can only marginally be increased by further technical optimizations. Therefore plant management, man-machine-interface and the individual behaviour of the employees are targets for improvement of nuclear safety and economic efficiency by increasing the efficiency of processes. An even more efficient use of scarce funds and a tolerable political environment should allow the safety level of NPP to be upheld, and safety culture could be maintained and even be improved. (author)

  15. A Nuclear Waste Management Cost Model for Policy Analysis

    Science.gov (United States)

    Barron, R. W.; Hill, M. C.

    2017-12-01

    Although integrated assessments of climate change policy have frequently identified nuclear energy as a promising alternative to fossil fuels, these studies have often treated nuclear waste disposal very simply. Simple assumptions about nuclear waste are problematic because they may not be adequate to capture relevant costs and uncertainties, which could result in suboptimal policy choices. Modeling nuclear waste management costs is a cross-disciplinary, multi-scale problem that involves economic, geologic and environmental processes that operate at vastly different temporal scales. Similarly, the climate-related costs and benefits of nuclear energy are dependent on environmental sensitivity to CO2 emissions and radiation, nuclear energy's ability to offset carbon emissions, and the risk of nuclear accidents, factors which are all deeply uncertain. Alternative value systems further complicate the problem by suggesting different approaches to valuing intergenerational impacts. Effective policy assessment of nuclear energy requires an integrated approach to modeling nuclear waste management that (1) bridges disciplinary and temporal gaps, (2) supports an iterative, adaptive process that responds to evolving understandings of uncertainties, and (3) supports a broad range of value systems. This work develops the Nuclear Waste Management Cost Model (NWMCM). NWMCM provides a flexible framework for evaluating the cost of nuclear waste management across a range of technology pathways and value systems. We illustrate how NWMCM can support policy analysis by estimating how different nuclear waste disposal scenarios developed using the NWMCM framework affect the results of a recent integrated assessment study of alternative energy futures and their effects on the cost of achieving carbon abatement targets. Results suggest that the optimism reflected in previous works is fragile: Plausible nuclear waste management costs and discount rates appropriate for intergenerational cost

  16. The costs, challenges, and rewards of management.

    Science.gov (United States)

    Hartfield, J E

    1988-01-01

    Until recent years, the designation of physicians as managers in medical complexes generally followed three criteria, professionally known as "SAG Factors"--Seniority, Accountability, and Gullibility. Within the scope of these salient features, little room for creative career design or targeting was possible. Given the unprogrammed and largely unprepared conscription of many physicians into early management roles, it is worth noting with pride the frequency with which these early, however "sagging," pioneers rose to the occasion. There is also competent support for the idea that good managers are born, not made, as the plethora of maximally degreed and minimally talented MBAs running loose in corporate ranks today attests.

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

    Science.gov (United States)

    Haight, Mike; Martin, Ron

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

  18. Quantify Risk to Manage Cost and Schedule

    National Research Council Canada - National Science Library

    Raymond, Fred

    1999-01-01

    Too many projects suffer from unachievable budget and schedule goals, caused by unrealistic estimates and the failure to quantify and communicate the uncertainty of these estimates to managers and sponsoring executives...

  19. Preliminary fee methodology for recovering GTCC-LLW management costs

    International Nuclear Information System (INIS)

    Clark, L.L.

    1990-06-01

    The US Department of Energy (DOE) is currently planning a fee to recover costs of managing Greater-Than-Class-C Low-Level Waste (GTCC-LLW). A cash flow basis will be used for fee calculations to ensure recovery of all applicable program costs. Positive cash flows are revenues received from waste generators. Negative cash flows are program expenses for storage, transportation, treatment, and disposal of the wastes and for program development, evaluation, and administration. Program balances are the net result of positive and negative cash flows each year. The methodology calculates fees that will recovery all program expenses taking into account cost inflation. 3 refs., 1 tab

  20. A cost-benefit analysis of spent fuel management

    International Nuclear Information System (INIS)

    Lamorlette, G.

    2001-01-01

    The back end of the fuel cycle is an area of economic risk for utilities having nuclear power plants to generate electricity. A cost-benefit analysis is a method by which utilities can evaluate advantages and drawbacks of alternative back end fuel cycle strategies. The present paper analyzes how spent fuel management can influence the risks and costs incurred by a utility over the lifetime of its power plants and recommends a recycling strategy. (author)

  1. Long Term Cost Efficiency through Green Management Control Systems

    OpenAIRE

    Vukania Adda, Nancy; Qin, Xiaochen

    2012-01-01

    Title: Long term cost efficiency through green management control systems.Authors: Nancy Vukania &Xiaochen QinSupervisor: Åsa Karin-EngstrandBackground: The worldwide financial crisis of 2008 has reconfigured the economic turf leading to a more uncertain and turbulent playing field – a greater challenge for business strategy and the quest for optimization- The oil price hike of 2008 (Furlong 2010)1 caused its rippling effect to affect various cost categories including energy, labor and lo...

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2005-07-01

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

  3. Managing the Cost of Plant Piping System Leakage

    International Nuclear Information System (INIS)

    Jenco, John M.; Keck, Donna R.; Johnson, Gary L.

    2002-01-01

    Recent studies have shown that the average annual cost impact of external piping system leakage on commercial nuclear plant operations and maintenance can easily range into the millions of dollars for each reactor unit. Evidence suggests that this significant O and M cost reduction opportunity has largely been overlooked, due to the number of diverse line items and budget areas affected. Results released last year from an EPRI pilot study of more than a dozen reactor units at seven plant sites operated by multiple utilities found that the average annual cost impact was indeed around $1.6 million per year per unit. Subsequent field experience has also demonstrated that an effective fluid leak management program can substantially reduce these costs within the first three years of implementation. This paper presents the general cost impact research results from various studies, outlines key elements of an effective plant fluid leak management program, discusses important implementation issues, and presents results from case studies covering different utility approaches to developing and implementing an effective fluid leak management program. Actual cost data will be included where appropriate. (authors)

  4. Strategic supply cost management: physician preference without deference.

    Science.gov (United States)

    Ballard, Rand

    2005-04-01

    Strategic supply chain management differs from traditional supply chain management in that it leaves nothing to chance: It takes into account physician preference in product selection and pricing. It does not allow vendors to bypass supply chain leaders. Its leaders require a broad understanding of strategic, financial, and clinical issues. Its leaders are accountable for maintaining control over supply costs across the board.

  5. Cost analysis in interventional radiology-A tool to optimize management costs

    International Nuclear Information System (INIS)

    Clevert, D.-A.; Stickel, M.; Jung, E.M.; Reiser, M.; Rupp, N.

    2007-01-01

    Objective: The objective of the study was to analyze the methods to reduce cost in interventional radiology departments by reorganizing procurement. Materials and methods: All products used in Department of Interventional Radiology were inventoried. An ABC-analysis was completed and A-products (high-value and high turnover products) underwent a XYZ-analysis which predicted demand on the basis of ordering frequency. Then criteria for a procurement strategy for the different material categories were fixed. The net working capital (NWC) was calculated using an interest rate of 8%/year. Results: Total annual material turnover was 353,000 Euro . The value of all A-products determined by the inventory was 260,000 Euro . Changes in the A-product procurement strategy tapped a cost reduction potential of 14,500/year Euro . The resulting total saving was 17,200 Euro . Improved stores management added another 37,500 Euro. The total cost cut of 52,000 Euro is equivalent to 14.7% of annual expenses. Conclusion: A flexible procurement strategy helps to reduce the storage and capital tie-up costs of A-products in interventional radiology without affecting the quality of service provided to patients

  6. Design to Cost and Life Cycle Cost.

    Science.gov (United States)

    1980-07-01

    MANAGEMENT TASK ORIENTATED COST STRUCTURE 5. COSTS OF CONSTRUCTION INIFRA 2. COSTS DURING DEVELOPMENT -6. COSTS OF TRAINING 3. COSTS DURING TESi ...de r~duction des coats, ii faut disponer de ?!vyenr. performants d’eetimation des coats en main-d’oeuvre et en applrvininrinesent. Cam moyenm doivent

  7. Cost analysis of spent nuclear fuel management

    International Nuclear Information System (INIS)

    Robertson, D.L.M.; Ford, L.M.

    1993-01-01

    The Department of Energy Civilian Radioactive Waste Management System (CRWMS) is chartered to develop a waste management system for the safe disposal of spent nuclear fuel (SNF) from the 131 nuclear power reactors in the United States and a certain amount of high level waste (HLW) from reprocessing operations. The current schedule is to begin accepting SNF in 1998 for storage at a Monitored Retrievable Storage (MRS) facility. Subsequently, beginning in 2010, the system is scheduled to begin accepting SNF at a permanent geologic repository in 2010 and HLW in 2015. At this time, a MRS site has not been selected. Yucca Mountain, Nevada is currently being evaluated as the candidate site for the repository for permanent geologic disposal of SNF. All SNF, with the possible exception of the SNF from the western reactors, is currently planned to be shipped to or through the MRS site en route to the repository. The repository will operate in an acceptance and performance confirmation phase for a 50 year period beginning in 2010 with an additional nine year closure and five year decontamination and decommissioning period. The MRS has a statutory maximum capacity of 15,000 Metric Tons Uranium (MTU), with a further restriction that it may not store more than 10,000 MTU until the repository begins accepting waste. The repository is currently scheduled to store 63,000 MTU of SNF and an additional 7,000 MTU equivalent of HLW for a total capacity of 70,000 MTU. The amended act specified the MRS storage limits and identified Yucca Mountain as the only site to be characterized. Also, an Office of the Nuclear Waste Negotiator was established to secure a voluntary host site for the MRS. The MRS, the repository, and all waste containers/casks will go through a Nuclear Regulatory Commission licensing process much like the licensing process for a nuclear power plant. Environmental assessments and impact statements will be prepared for both the MRS and repository

  8. Strategic cost management, contingent factors and performance in services

    Directory of Open Access Journals (Sweden)

    Odysseas Pavlatos

    2018-06-01

    Full Text Available The purpose of this paper is to investigate the relationship between contextual factors identified from contingency-based research, the extent of the use of strategic cost management (SCM techniques and business performance in services. An empirical survey was conducted on a sample of 88 services in Greece. The analysis of the survey data indicates that the use of strategic cost management techniques in services can be considered quite satisfactory. By drawing on the grounds of contingency theory, five factors were identified as potentially exhibiting an emergent relationship with strategic cost management. The five factors are; (1 Perceived environmental uncertainty, (2 Structure, (3 Organizational life cycle stage, (4 Strategy and (5 Size. The survey revealed that SCM usage is positively affected by these five contingent factors, while SCM usage, in turn, positively affects performance. A significant mediating effect of SCM usage on performance is evident.

  9. Environmetal aspects of cost management in the Czech Republic

    Directory of Open Access Journals (Sweden)

    Radan Hojná

    2015-12-01

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

  10. Managing the financial cost of exception to contracting standards

    DEFF Research Database (Denmark)

    Henschel, Rene Franz

    2008-01-01

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

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

    Science.gov (United States)

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

    2016-09-06

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

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

    Science.gov (United States)

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

    2016-01-01

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

  13. Variation in the Cost of Managing Actinic Keratosis

    Science.gov (United States)

    Gregory, Tanner; Liu, Guodong; Leslie, Douglas L.; Miller, Jeffrey J.

    2017-01-01

    Importance Actinic keratosis (AK), a skin growth induced by ultraviolet light exposure, requires chronic management because a small proportion can progress into squamous cell skin cancer. Spending for AK management was more than $1 billion in 2004. Investigating geographic variation in AK spending presents an opportunity to decrease waste or recoup excess spending. Objective To evaluate geographic variation in health care cost for management of AKs and the association with patient-related and health-related factors. Design, Setting, and Participants This retrospective cohort study was performed using data from the MarketScan medical claims database of 488 324 continuously enrolled members with 2 or more claims for AK. Data from January 1, 2008, to December 31, 2012, was used. Main Outcomes and Measures Annual costs of care were calculated for outpatient visits, AK destruction, and medications for AKs, and the total of these components. Costs were adjusted for inflation to 2014 US dollars. To display cost variation, we calculated the ratio of mean cost in the highest quintile (Q5) relative to the mean in the lowest quintile (Q1), or the Q5:Q1 ratio; Q5:Q1 ratios were adjusted based on age, sex, history of nonmelanoma skin cancer, US geographic region, and population density (metropolitan statistical area). Results Overall, data from 488 324 continuously enrolled members (mean [SD] age, 53.1 [7.5] years; 243 662 women) with 2 or more claims for AK were included. Overall, patients had 1 085 985 claims related to AK, and dermatologists accounted for 71.0% of claims. The 2-year total cost was $111.5 million, with $52.4 million in 2011 and $59.1 million in 2012. The unadjusted Q5:Q1 ratios for total annual cost per patient ranged from 9.49 to 15.10. Adjusted ratios ranged from 1.72 to 1.80. Conclusions and Relevance There is variation in AK management cost within and between regions. This is not fully explained by differences in patient characteristics such as

  14. Managing orthopedics and neurosciences costs through standard treatment protocols.

    Science.gov (United States)

    McGinnity, E S; Pluth, T E

    1994-06-01

    High-cost, high-volume specialty programs such as orthopedics and neurosciences find themselves in a position of evaluating the costs and in some cases the appropriateness of medical practices in response to payer scrutiny and provider selection processes. Orthopedics and neurosciences programs are at a stage of development analogous to that of cardiovascular care several years ago. Many of the same trends have come into play, such as payer "carve-outs" for orthopedic services, payer selection of centers of excellence based on cost and quality, reduction of Medicare reimbursement, greater use of high-cost technology, the decline of profitability due to "older, sicker, and tougher" patients, and the recent emergence of national orthopedic specialty networks oriented to national contracts for care. In an era in which payers demand value on both sides of the cost-plus-quality equation, programs are challenged to maximize the return on a patient population rife with "no-win" situations. In the orthopedic service line these include a high proportion of Medicare patients and chronic conditions such as workers' compensation medical back cases or repetitive motion injuries, which can be elusive to diagnose and expensive to treat. Many hospitals continue to lose money on joint replacement surgeries, the largest-volume orthopedic inpatient service, primarily because of the high Medicare population and the cost of implants. Neuroservices, while still relatively well reimbursed, face a rising proportion of Medicare payments as patients live longer and develop chronic, degenerative conditions. Inpatient days are decreasing due to payer pressures to limit hospital stays and to shift inpatient care to outpatient services. Some hospitals "have lost interest in (the orthopedic) service line during the last five years because of recent trends in orthopedic-related inpatient volume and payment." But by managing costs strategically, both the neurosciences and orthopedics service lines

  15. 'Lifecycle cost' management used in ITER project

    International Nuclear Information System (INIS)

    Xing Chao; Wu Fengfeng

    2013-01-01

    'Lifecycle cost' management is a new kind of management. The International Nuclear Fusion Energy Program was managing by 'lifecycle cost' method. The cost and other factors associated with cost were under control by the method. In the future, the system engineering method should be focused in engineering management, paying equal attention to both evaluation and management, and strengthening the application of information system in the cost management to effectively improve the management level. (authors)

  16. 75 FR 54591 - Notice of Agricultural Management Assistance Organic Certification Cost-Share Program

    Science.gov (United States)

    2010-09-08

    ...] Notice of Agricultural Management Assistance Organic Certification Cost-Share Program AGENCY... Agricultural Management Assistance Organic Certification Cost-Share Program. SUMMARY: This Notice invites the... Agreement with the Agricultural Marketing Service (AMS) for the Allocation of Organic Certification Cost...

  17. TRANSACTION COSTS AND MARKET IMPACT IN INVESTMENT MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Marek Kociński

    2015-05-01

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

  18. Determination of cost effective waste management system receipt rates

    International Nuclear Information System (INIS)

    McKee, R.W.; Huber, H.D.

    1991-01-01

    A comprehensive logistics and cost analysis has been carried out to determine if there are potential benefits to the high-level waste management system for receipt rates other than the current 3000 MTU/yr design-basis. The analysis includes both a Repository-Only System and a Storage-Only System. Repository startup dates of 2010 and 2015 and MRS startup dates of 1988 and three years prior to the repository have been evaluated. Receipt rates ranging from 1,500 to 6, 000 MTU/yr have been considered. Higher receipt rates appear to be economically justified, for either system, minimum costs are found at a repository receipt rate of 6000 MTU/yr. However, the MRS receipt rate for minimum system costs depends on the MRS startup date. With a 1988 MRS and a 2010 repository, the added cost of providing the MRS is offset by at-reactor storage cost reductions and the total system cost of $10.0 billion is virtually the same as for the repository- only system. 9 refs., 8 figs., 3 tabs

  19. Designing cost effective water demand management programs in Australia.

    Science.gov (United States)

    White, S B; Fane, S A

    2002-01-01

    This paper describes recent experience with integrated resource planning (IRP) and the application of least cost planning (LCP) for the evaluation of demand management strategies in urban water. Two Australian case studies, Sydney and Northern New South Wales (NSW) are used in illustration. LCP can determine the most cost effective means of providing water services or alternatively the cheapest forms of water conservation. LCP contrasts to a traditional approach of evaluation which looks only at means of increasing supply. Detailed investigation of water usage, known as end-use analysis, is required for LCP. End-use analysis allows both rigorous demand forecasting, and the development and evaluation of conservation strategies. Strategies include education campaigns, increasing water use efficiency and promoting wastewater reuse or rainwater tanks. The optimal mix of conservation strategies and conventional capacity expansion is identified based on levelised unit cost. IRP uses LCP in the iterative process, evaluating and assessing options, investing in selected options, measuring the results, and then re-evaluating options. Key to this process is the design of cost effective demand management programs. IRP however includes a range of parameters beyond least economic cost in the planning process and program designs, including uncertainty, benefit partitioning and implementation considerations.

  20. Towards a Transaction Cost Theory of Management Control

    NARCIS (Netherlands)

    R.F. Speklé (Roland)

    2002-01-01

    textabstractIn this paper, I present and discuss a theory of management control based on Transaction Cost Economics. This theory specifies the composition of various archetypal control structures, and links these to their respective habitat. These are: (1) arm's length control; (2) machine control;

  1. Reducing carbon transaction costs in community based forest management

    NARCIS (Netherlands)

    Skutsch, Margaret

    The paper considers the potential for community based forest management (of existing forests) in developing countries, as a future CDM strategy, to sequester carbon and claim credits in future commitment periods. This kind of forestry is cost effective, and should bring many more benefits to local

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

    Science.gov (United States)

    Greenberg, Murray

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

  3. Public sector cost management practices in The Netherlands

    NARCIS (Netherlands)

    Verbeeten, Frank H.m.

    2011-01-01

    Purpose – The purpose of this research project is to validate the claim that recent developments in the public sector have increased the demand for and use of cost management information in public sector organizations. Design/methodology/approach – The approach taken is a survey of financial

  4. Supplier managed inventory in the OEM supply chain : the impact of relationship types on total costs and cost distribution

    NARCIS (Netherlands)

    Nyen, van P.L.M.; Bertrand, J.W.M.; Ooijen, van H.P.G.; Vandaele, N.J.

    2009-01-01

    We investigate the impact of four variants of supplier managed inventory on total costs and cost distribution in a capital goods supply chain consisting of a parts supplier who delivers parts to an original equipment manufacturer’s assembly plant. The four supplier managed inventory variants differ

  5. Cost benefit analysis of the demand side management programs

    International Nuclear Information System (INIS)

    Schechtman, R.; Baum, M.

    1989-01-01

    The several cost and benefit components of the demand side management programs for the society groups, including the concessionaire, consumers and society as a whole are studied. The rule evaluations of management programs by demand side, used by North American concessionaire are also discussed. Finally, the numerical examples, that consolidating the concepts and rules evaluation are presented. (C.G.C.). 5 refs, 1 fig, 3 tabs

  6. A cost-benefit analysis for materials management information systems.

    Science.gov (United States)

    Slapak-Iacobelli, L; Wilde, A H

    1993-02-01

    The cost-benefit analysis provided the system planners with valuable information that served many purposes. It answered the following questions: Why was the CCF undertaking this project? What were the alternatives? How much was it going to cost? And what was the expected outcome? The process of developing cost-benefit the document kept the project team focused. It also motivated them to involve additional individuals from materials management and accounts payable in its development. A byproduct of this involvement was buy-in and commitment to the project by everyone in these areas. Consequently, the project became a team effort championed by many and not just one. We were also able to introduce two new information system processes: 1) a management review process with goals and anticipated results, and 2) a quality assurance process that ensured the CCF had a better product in the end. The cost-benefit analysis provided a planning tool that assisted in successful implementation of an integrated materials management information system.

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

    Directory of Open Access Journals (Sweden)

    Catia M L Machado

    2014-12-01

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

  8. Determination of cost effective waste management system receipt rates

    International Nuclear Information System (INIS)

    McKee, R.W.; Huber, H.D.

    1991-01-01

    A comprehensive logistics and cost analysis has been carried out to determine if there are potential benefits to the high-level waste management system for receipt rates other than the current 3,000 MTU/yr design-basis receipt rate. The scope of the analysis includes both a Repository-Only System and a Storage-Only or Basic MRS System. To allow for current uncertainties in facility startup scheduling, cases considering repository startup dates of 2010 and 2015 and MRS startup dates of 1998 and three years prior to the repository have been evaluated. Receipt rates ranging from 1,500 to 6,000 MTU/yr have been considered for both the MRS and the repository. Higher receipt rates appear to be economically justified for both the repository and an MRS. For a repository-only system, minimum costs are found at a repository receipt rate of 6,000 MTU/yr. When a storage-only MRS is included in the system, minimum system costs are also achieved at a repository receipt rate of 6,000 MTU/yr. However, the MRS receipt rate for minimum system costs depends on the MRS startup date and ranges from 3,500 to 6,000 MTU/yr. With a 1998 MRS and a 2010 repository, the added cost of providing the MRS is offset by at-reactor storage cost reductions and the total system cost of $10.0 billion is virtually the same as for the repository-only system

  9. Pooled inventory management: a unique cost-sharing program

    International Nuclear Information System (INIS)

    Bromenschenkel, K.E.

    1984-01-01

    A totally fresh approach to stocking an inventory of costly, long-lead-time nuclear plant equipment became a reality in January, 1981, after three years of effort to form the program. The program, known as Pooled Inventory Management (PIM), is now procuring the first equipment to be stocked in its inventory. This report describes the formation of PIM, how the program works, PIM accomplishments, equipment included in PIM stockpiles, and economics, implementation, and future plans of the program

  10. Design and management of networks with fixed transportation costs

    OpenAIRE

    Lange, Jean-Charles

    2010-01-01

    Reusable packages are logistic items used for the shipments of goods from a producer to its customers and which, once the goods have been consumed by the customers, are to be returned to the producer. This doctoral thesis addresses the strategic design and the operational management of large independent reverse networks for their return flows when fixed transportation costs apply. At the strategic level, we identify the economic logic by which the allocation of the customers should be made...

  11. The Cost of Being Accountable: An Objective-Referenced Program Cost Model for Educational Management--A Maryland Perspective.

    Science.gov (United States)

    Holowenzak, Stephen P.; Stagmer, Robert A.

    This publication describes in detail an objective-referenced program cost model for educational management that was developed by the Maryland State Department of Education. Primary purpose of the publication is to aid educational decision-makers in developing and refining their own method of cost-pricing educational programs for use in state and…

  12. Identifying Fixed Support Costs in Air Force Visibility and Management of Operating and Support Costs (VAMOSC).

    Science.gov (United States)

    1983-04-01

    Algorithms I: Overview," Technical Report No. 115-2, Desmatics, Inc., 1983. 6. C. T. Horngren , Cost Accounting : A Managerial Emphasis, Prentice-Hall Inc...CHART NATIONA BUREAUJ OF STAf4DARO-I% 3-A S . . . . . . . . . . I.I i ". ’ 1).N’r1F𔃻I."U FmiXE Sc’pioir COSTS IN A VA,(),C * by Robert L. Gardner Dennis...operations and support (O& S ) costs for Air Force aircraft weapon systems and ground communications-electronics (C-E) systems. Included are fuel, materiel, pay

  13. Improved management of radiotherapy departments through accurate cost data

    International Nuclear Information System (INIS)

    Kesteloot, K.; Lievens, Y.; Schueren, E. van der

    2000-01-01

    Escalating health care expenses urge Governments towards cost containment. More accurate data on the precise costs of health care interventions are needed. We performed an aggregate cost calculation of radiation therapy departments and treatments and discussed the different cost components. The costs of a radiotherapy department were estimated, based on accreditation norms for radiotherapy departments set forth in the Belgian legislation. The major cost components of radiotherapy are the cost of buildings and facilities, equipment, medical and non-medical staff, materials and overhead. They respectively represent around 3, 30, 50, 4 and 13% of the total costs, irrespective of the department size. The average cost per patient lowers with increasing department size and optimal utilization of resources. Radiotherapy treatment costs vary in a stepwise fashion: minor variations of patient load do not affect the cost picture significantly due to a small impact of variable costs. With larger increases in patient load however, additional equipment and/or staff will become necessary, resulting in additional semi-fixed costs and an important increase in costs. A sensitivity analysis of these two major cost inputs shows that a decrease in total costs of 12-13% can be obtained by assuming a 20% less than full time availability of personnel; that due to evolving seniority levels, the annual increase in wage costs is estimated to be more than 1%; that by changing the clinical life-time of buildings and equipment with unchanged interest rate, a 5% reduction of total costs and cost per patient can be calculated. More sophisticated equipment will not have a very large impact on the cost (±4000 BEF/patient), provided that the additional equipment is adapted to the size of the department. That the recommendations we used, based on the Belgian legislation, are not outrageous is shown by replacing them by the USA Blue book recommendations. Depending on the department size, costs in

  14. [Cost management: the implementation of the activity-based costing method in sterile processing department].

    Science.gov (United States)

    Jericó, Marli de Carvalho; Castilho, Valéria

    2010-09-01

    This exploratory case study was performed aiming at implementing the Activity-based Costing (ABC) method in a sterile processing department (SPD) of a major teaching hospital. Data collection was performed throughout 2006. Documentary research techniques and non participant closed observation were used. The ABC implementation allowed for learning the activity-based costing of both the chemical and physical disinfection cycle/load: (dollar 9.95) and (dollar 12.63), respectively; as well as the cost for sterilization by steam under pressure (autoclave) (dollar 31.37) and low temperature steam and gaseous formaldehyde sterilization (LTSF) (dollar 255.28). The information provided by the ABC method has optimized the overall understanding of the cost driver process and provided the foundation for assessing performance and improvement in the SPD processes.

  15. Liberalising energy markets: Cost management using measurement data

    International Nuclear Information System (INIS)

    Girsberger, H.

    2000-01-01

    This article looks at the various factors involved in assuring good cost management and customer relations in the liberalised energy market such as price levels, additional services and added value for the customer. The additional information required by the utilities to be able to implement such customer-oriented strategies is considered and ways of collecting and processing the data on energy consumption, customer profiles and trends are described. The further analysis of the data and the compilation of reports for management, marketing, engineering and quality assurance departments are discussed, as are the information technology and equipment interfaces required to do this

  16. Cost Behavior

    DEFF Research Database (Denmark)

    Hoffmann, Kira

    The objective of this dissertation is to investigate determinants and consequences of asymmetric cost behavior. Asymmetric cost behavior arises if the change in costs is different for increases in activity compared to equivalent decreases in activity. In this case, costs are termed “sticky......” if the change is less when activity falls than when activity rises, whereas costs are termed “anti-sticky” if the change is more when activity falls than when activity rises. Understanding such cost behavior is especially relevant for decision-makers and financial analysts that rely on accurate cost information...... to facilitate resource planning and earnings forecasting. As such, this dissertation relates to the topic of firm profitability and the interpretation of cost variability. The dissertation consists of three parts that are written in the form of separate academic papers. The following section briefly summarizes...

  17. Managing student retention through the assessment of cost of quality

    African Journals Online (AJOL)

    The primary goal of this article is to introduce a relatively new costing tool that could assist with the formulation of a retention strategy. There is a cost factor linked to the education and training of students: the money spent on a successful student could be perceived as adding value; whilst the costs related to unsuccessful ...

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

    Directory of Open Access Journals (Sweden)

    Tayebeh Faraji

    2015-04-01

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

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

    International Nuclear Information System (INIS)

    1995-06-01

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

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

    Science.gov (United States)

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

    2011-07-01

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

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

    International Nuclear Information System (INIS)

    Fleury, Dominique; Metz, Sebastien; Bouillard, Jacques X; Brignon, Jean-Marc; Bomfim, Joao A S

    2011-01-01

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

  2. Sustainable cost reduction by lean management in metallurgical processes

    Directory of Open Access Journals (Sweden)

    A. V. Todorut

    2016-10-01

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

  3. Forming the corporate strategy of cost management of an industrial enterprise

    OpenAIRE

    Timur Vladimirovich Kramin; Irina Viktorovna Mirgaleyeva

    2015-01-01

    Objective to develop and substantiate one of the mechanisms of corporate strategy formation of an industrial enterprise cost management. Methods institutional cost and systemic approaches. Results in the article the classification of corporate strategies is elaborated in the framework of the cost management system. In accordance with the structure of the cost management system the classification of corporate strategy is used which is universal from the point of view of cost...

  4. Global cost-effectiveness of GDM screening and management

    DEFF Research Database (Denmark)

    Weile, Louise K K; Kahn, James G; Marseille, Elliot

    2015-01-01

    a systematic search and abstraction of cost-effectiveness and cost-utility studies from 2002 to 2014. We standardized all findings to 2014 US dollars. We found that cost-effectiveness ratios varied widely. Most variation was found to be due to differences in geographic setting, diagnostic criteria...... and intervention approaches, and outcomes (e.g., inclusion or exclusion of long-term type 2 diabetes risk and associated costs). We concluded that incorporation of long-term benefits of GDM screening and treatment has huge impact on cost-effectiveness estimates. Based on the large methodological heterogeneity...

  5. Cost restructuring

    International Nuclear Information System (INIS)

    Schmidt, J.A.

    1991-01-01

    This paper reports on the cost restructuring of the petroleum industry. This current decade is likely to be one of the most challenging for the petroleum industry. Though petroleum remains among the world's biggest businesses, news of consolidations, restructuring, and layoffs permeates the oil patch from the Gulf of Mexico to the Arctic Isles. The recessionary economy has accelerated these changes, particularly in the upstream sector. Today, even the best-managed companies are transforming their cost structures, and companies that fail to do likewise probably won't survive as independent companies. Indeed, significant consolidation took place during the 1980s. More consolidations can be expected in this decade for companies that do not adapt to the economic realities of the mature business

  6. Steam sterilization costs: a guide for the central service manager.

    Science.gov (United States)

    O'Shaughnessy, K L

    1993-07-01

    The Nassau County Medical Center CS department, East Meadow, New York, was faced with a staff layoff and an increased workload. With some hard thinking and strong staff support, new processes/systems were designed to save time and money. These included outsourcing the sterilization of "easy" trays, instituting a case cart program and developing custom packs. In order to determine where savings could be had, it was first important to examine current costs. By breaking the costs of sterilization processing down into an average cost per load, a formula was developed that helped determine many additional cost comparisons for the department. For example, the cost analysis formula could be used by CS departments to determine the cost-effectiveness of off-site sterilization, to compare using disposable vs. reusable items and to determine costs for EtO sterilization and aeration.

  7. Process-based costing.

    Science.gov (United States)

    Lee, Robert H; Bott, Marjorie J; Forbes, Sarah; Redford, Linda; Swagerty, Daniel L; Taunton, Roma Lee

    2003-01-01

    Understanding how quality improvement affects costs is important. Unfortunately, low-cost, reliable ways of measuring direct costs are scarce. This article builds on the principles of process improvement to develop a costing strategy that meets both criteria. Process-based costing has 4 steps: developing a flowchart, estimating resource use, valuing resources, and calculating direct costs. To illustrate the technique, this article uses it to cost the care planning process in 3 long-term care facilities. We conclude that process-based costing is easy to implement; generates reliable, valid data; and allows nursing managers to assess the costs of new or modified processes.

  8. Methods for cost estimation in software project management

    Science.gov (United States)

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

    2016-02-01

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

  9. Cost-time management: A powerful tool in a new application - cleaning up the weapons complex

    International Nuclear Information System (INIS)

    Gallagher, J.L.

    1992-01-01

    Westinghouse Electric Corporation is aggressively applying cost-time management to bolster timely, cost-effective cleanup and waste management activities at sites it manages for the U.S. Department of Energy (DOE). Cost-time management is a diagnostic technique which is applicable to virtually any process. It identifies opportunities to reduce cycle-times and costs. When applied to cleanup and waste management at DOE facilities, cost-time profile analysis helps identify actions to improve productivity and quality. Moreover, by reducing cycle-times and costs, it achieves significant savings to taxpayers. (author)

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

    Directory of Open Access Journals (Sweden)

    Cheryl R Krull

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

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

    Directory of Open Access Journals (Sweden)

    Violeta ISAI

    2014-06-01

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

  12. Cost-based industrial enterprise human capital management

    Directory of Open Access Journals (Sweden)

    Glukhov Sergei

    2017-01-01

    Full Text Available The paper focuses on importance of human capital in development of industrial enterprises, issues of their management and methods of achieving balance between interests of owners and employees. Difference between such concepts as human and labor potential as well as human and working capital is clarified. The special attention is paid to the fact that an effective system of motivation and incentivation of labor is to serve as means of rapprochement of human and labor capital. The authors point out the limited scope of the traditional forms of labor motivation and incentivation mechanisms and highlight the complexity of their encouragement for collective work results. The authors suggest using the cost-based approach to workforce management, which is based on assessment of market and intrinsic value of human capital in view of investment and quality characteristics. The proposed approach is attended by methodological support and operational calculations. The study states that the suggested human capital management model can be introduced into practice, as well as substantiates the necessity for boosting the performance of industrial enterprises and their cost by increasing production, stimulating the staff for selfrealization and self-improvement by bringing the owners’ corporate interests closer to the interests of the employees.

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

    DEFF Research Database (Denmark)

    Goltermann, Per

    2005-01-01

    The paper presents experiences from modern bridge maintenance management, which has been forced to develop new and cost-efficient approaches in order to cope with the increase in overall deterioration of the aging bridge stock, the growing requirements to accessibility and the decreasing budgets...... situations often postpone or reduce the repair and rehabilitation activities required in critical parts of the structure. The paper will present some cases, where these approaches have been used on existing concrete bridges and explain how these experiences can be applied on other types of structures...

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

    Energy Technology Data Exchange (ETDEWEB)

    Garcia Ramos, M.

    2002-07-01

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

  15. Life cycle cost analysis rehabilitation costs.

    Science.gov (United States)

    2015-07-01

    This study evaluates data from CDOTs Cost Data books and Pavement Management Program. Cost : indices were used to normalize project data to year 2014. Data analyzed in the study was obtained from : the CDOTs Cost Data books and the Pavement Man...

  16. Strategic cost management as the main component of strategic management accounting

    OpenAIRE

    Ходзицька, Валентина Василівна

    2013-01-01

    The influence of cost management on making management decisions and functioning of the system of strategic management accounting was analyzed in the paper. The main aspects of the influence of strategic management accounting on making effective management decisions in the system of integrated management of business entities were highlighted. The scope of the organizational activity, covered by the strategic management accounting was described.The paper shows the orientation of strategic manag...

  17. COSTS CALCULATION OF TARGET COSTING METHOD

    Directory of Open Access Journals (Sweden)

    Sebastian UNGUREANU

    2014-06-01

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

  18. Impact of Capital and Current Costs Changes of the Incineration Process of the Medical Waste on System Management Cost

    Science.gov (United States)

    Jolanta Walery, Maria

    2017-12-01

    The article describes optimization studies aimed at analysing the impact of capital and current costs changes of medical waste incineration on the cost of the system management and its structure. The study was conducted on the example of an analysis of the system of medical waste management in the Podlaskie Province, in north-eastern Poland. The scope of operational research carried out under the optimization study was divided into two stages of optimization calculations with assumed technical and economic parameters of the system. In the first stage, the lowest cost of functioning of the analysed system was generated, whereas in the second one the influence of the input parameter of the system, i.e. capital and current costs of medical waste incineration on economic efficiency index (E) and the spatial structure of the system was determined. Optimization studies were conducted for the following cases: with a 25% increase in capital and current costs of incineration process, followed by 50%, 75% and 100% increase. As a result of the calculations, the highest cost of system operation was achieved at the level of 3143.70 PLN/t with the assumption of 100% increase in capital and current costs of incineration process. There was an increase in the economic efficiency index (E) by about 97% in relation to run 1.

  19. Teacher Costs

    OpenAIRE

    DINIS MOTA DA COSTA PATRICIA; DE SOUSA LOBO BORGES DE ARAUJO LUISA

    2015-01-01

    The purpose of this technical brief is to assess current methodologies for the collection and calculation of teacher costs in European Union (EU) Member States in view of improving data series and indicators related to teacher salaries and teacher costs. To this end, CRELL compares the Eurydice collection on teacher salaries with the similar Organisation for Economic Co-operation and Development (OECD) data collection and calculates teacher costs based on the methodology established by Statis...

  20. Asset Management Costs and Financial Performance of Dutch Pension Funds in 2011-2014

    NARCIS (Netherlands)

    Hollanders, David

    2016-01-01

    The costs of Dutch pension funds have increased in the last decades. The costs, as a percentage of assets invested, doubled between 1992-2009. In 2014 total costs equalled 6.3 billion euro, or 19.6% of annual contributions. Asset management is the largest component of costs. Pension funds claim that

  1. Monitoring and Controlling Engineering and Construction Management Cost Performance Within the Corps of Engineers

    Science.gov (United States)

    1988-12-01

    COST MANAGEMENT The CMIF approach addresses total costs but does not permit the analysis of indirect costs. We found that indirect costs vary...responsibility USACE/divisions Increasing CMIF Districts/divisions level of by fund type detail G&A, technical indirect, burden Districts by fund type

  2. A conceptual framework for cost management training in the Limpopo Province of South Africa.

    Science.gov (United States)

    Jooste, Karien; Mothiba, Tebogo Maria

    2014-10-01

    This paper describes the perceptions of nurse managers about their dual role in nursing units as cost centres. The tertiary hospital in the Limpopo province is the first institution to appoint nurse managers with a dual role in cost centres. The development of a conceptual framework for a context-specific programme for Cost Centre Managers is the first of its nature in South Africa. A qualitative, exploratory, descriptive design was followed. The target population included nurse managers (n = 35) formally appointed as cost centre managers with a dual role of delivering quality care and cost management. A focus group and individual interviews were conducted until data saturation occurred. Personal and professional distress, an empowering potential of being a cost centre manager, and the need for decentralized cost centre management were indicated as barriers for nurse managers that led to a framework for a context-specific training programme. There is a need for a context-specific training programme for cost centre managers in a hospital with cost centres. The training of cost centre managers for their dual role in cost centres could enhance cost effectiveness, quality care and staff satisfaction. © 2013 John Wiley & Sons Ltd.

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

    African Journals Online (AJOL)

    Objectives. To describe the pattern of prescribing for hypertension at a community health centre (CHC) and to evaluate the impact of introducing treatment guidelines and restricting availability of less cost-effective antihypertensive drugs on prescribing patterns, costs of drug treatment and blood pressure (BP) control. Design ...

  4. Bus Lifecycle Cost Model for Federal Land Management Agencies.

    Science.gov (United States)

    2011-09-30

    The Bus Lifecycle Cost Model is a spreadsheet-based planning tool that estimates capital, operating, and maintenance costs for various bus types over the full lifecycle of the vehicle. The model is based on a number of operating characteristics, incl...

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

    Science.gov (United States)

    Baltzer, H; Binhammer, P A

    2013-08-01

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

  6. In search of financial sufficiency in the Spanish public university: From financing to the cost control and cost management

    Directory of Open Access Journals (Sweden)

    Santiago Aguilà

    2016-02-01

    Full Text Available Purpose: The current socio-economic context characterized by restrictive budgetary policies in the countries of the European Union has led to a reduction in public funding in the Spanish public university raising the deficit in many universities. That is why, while they are completing the implementation of a cost accounting model (Modelo Canoa to quantify their real financial needs, are also increasing academic rates with the limits established in the Decree-Law 14/2012 of 20 April as practically the only resource. This fact may ultimately affect demand. It is urgent to find therefore new sources of private funding as well as implementing techniques to control and reduce costs justified by the extreme financial situations of some universities. Design/methodology: These new sources of private funding as well as the specific techniques of control and cost management that are used in public universities outside of Spain are described. It has also made a poll to the managers of the Spanish public universities considering the diversification of funding sources and the feasibility of adopting specific techniques of control and cost management to help the achievement of financial sufficiency. Findings: Especially in the US universities, financing is more diversified and not depend so much of the increase in public rates. Specific techniques of control and cost management are also used and they are applicable to the Spanish case according to the opinion of the managers. Research limitations/implications: 82% of managers have completed the proposed poll. Originality/value: Identifying sources of private funding and specific techniques of control and cost management applicable to the Spanish public universities.

  7. Rehabilitation costs

    Energy Technology Data Exchange (ETDEWEB)

    Kubo, Arthur S [BDM Corp., VA (United States); [Bikini Atoll Rehabilitation Committee, Berkeley, CA (United States)

    1986-07-01

    The costs of radioactivity contamination control and other matters relating to the resettlement of Bikin atoll were reviewed for Bikini Atoll Rehabilitation Committee by a panel of engineers which met in Berkeley, California on January 22-24, 1986. This Appendix presents the cost estimates.

  8. Rehabilitation costs

    International Nuclear Information System (INIS)

    Kubo, Arthur S.

    1986-01-01

    The costs of radioactivity contamination control and other matters relating to the resettlement of Bikin atoll were reviewed for Bikini Atoll Rehabilitation Committee by a panel of engineers which met in Berkeley, California on January 22-24, 1986. This Appendix presents the cost estimates

  9. Cost considerations

    NARCIS (Netherlands)

    Michiel Ras; Debbie Verbeek-Oudijk; Evelien Eggink

    2013-01-01

    Original title: Lasten onder de loep The Dutch government spends almost 7 billion euros  each year on care for people with intellectual disabilities, and these costs are rising steadily. This report analyses what underlies the increase in costs that occurred between 2007 and 2011. Was

  10. Troubleshooting Costs

    Science.gov (United States)

    Kornacki, Jeffrey L.

    Seventy-six million cases of foodborne disease occur each year in the United States alone. Medical and lost productivity costs of the most common pathogens are estimated to be 5.6-9.4 billion. Product recalls, whether from foodborne illness or spoilage, result in added costs to manufacturers in a variety of ways. These may include expenses associated with lawsuits from real or allegedly stricken individuals and lawsuits from shorted customers. Other costs include those associated with efforts involved in finding the source of the contamination and eliminating it and include time when lines are shut down and therefore non-productive, additional non-routine testing, consultant fees, time and personnel required to overhaul the entire food safety system, lost market share to competitors, and the cost associated with redesign of the factory and redesign or acquisition of more hygienic equipment. The cost associated with an effective quality assurance plan is well worth the effort to prevent the situations described.

  11. Cost comparisons

    CERN Multimedia

    CERN Bulletin

    2010-01-01

    How much does the LHC cost? And how much does this represent in other currencies? Below we present a table showing some comparisons with the cost of other projects. Looking at the figures, you will see that the cost of the LHC can be likened to that of three skyscrapers, or two seasons of Formula 1 racing! One year's budget of a single large F1 team is comparable to the entire materials cost of the ATLAS or CMS experiments.   Please note that all the figures are rounded for ease of reading.    CHF € $   LHC 4.6 billions 3 billions  4 billions   Space Shuttle Endeavour (NASA) 1.9 billion 1.3 billion 1.7 billion   Hubble Space Telescope (cost at launch – NASA/...

  12. Safety and cost evaluation of nuclear waste management

    International Nuclear Information System (INIS)

    Vieno, T.; Hautojaervi, A.; Korhonen, R.

    1989-11-01

    The report introduces the results of the nuclear waste management safety and cost evaluation research carried out in the Nuclear Engineering Laboratory of the Technical Research Centre of Finland (VTT) during the years 1984-1988. The emphasis is on the description of the state-of-art of performance and cost evaluation methods. The report describes VTT's most important assessment models. Development, verification and validation of the models has largely taken place within international projects, including the Stripa, HYDROCOIN, INTRACOIN, INTRAVAL, PSACOIN and BIOMOVS projects. Furthermore, VTT's other laboratories are participating in the Natural Analogue Working Group,k the CHEMVAL project and the CoCo group. Resent safety analyses carried out in the Nuclear Engineering Laboratory include a concept feasibility study of spent fuel disposal, safety analyses for the Preliminary Safety Analysis Reports (PSAR's) of the repositories to be constructed for low and medium level operational reactor waste at the Olkiluoto and Loviisa power plants as well as safety analyses of disposal of decommissioning wastes. Appendix 1 contains a comprehensive list of the most important publications and technical reports produced. They present the content and results of the research in detail

  13. Management of construction cost contingency covering upside and downside risks

    Directory of Open Access Journals (Sweden)

    Ibrahim Adel Eldosouky

    2014-12-01

    Full Text Available Many contractors are of the opinion that adding contingency funds to the tender price of a project may lead to loss of the tender. This research is a trial to put an end to this incorrect opinion. A more mature attitude to risk would recognize that contingency exists to be spent in order to avoid or minimize threats and to exploit or maximize opportunities. This research proposes an approach for determination and monitoring of Cost Contingency Reserve (CCR for a project. Control of CCR is interfaced with Earned Value Management. Application to a real project is carried out. Post-mitigation simulations show that value of CCR is 2.88% of project cost but there is a potential saving due to opportunities. The project is monitored after eight months from its assumed start date with one assumed emergent risk. The final results are as follows: CCR is enough to cover project current and residual threats and the contractor has a considerable amount of money that will be transferred to his margin at project closure assuming the project will not be exposed to additional emergent risks. A contractor can balance project upside risks and its downsides to increase his chance to win tender of the project.

  14. Time planning and Cost Management in Strategic Alliances

    Directory of Open Access Journals (Sweden)

    Ana-Maria Giurea

    2016-03-01

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

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

    DEFF Research Database (Denmark)

    Biira, Juliet

    This PhD thesis tackles two main issues in livestock health management: a) the incentives for animal disease prevention on Danish livestock farms and b) allocation of costs of animal disease outbreaks and animal disease preparedness, among stakeholders involved in the livestock sector. The main...... contributions of this thesis are firstly the investigation of incentives for Danish livestock farmers to prevent animal diseases at the farm level and recommendations on how they could be improved. Secondly, the exploration of a mutual fund as a possibility for risk pooling among farmers and how it can...... is used in paper 5. The thesis consists of two parts; first is the introduction section where I introduce the thesis in general and provide an overview of the objectives and main theories and the second part includes the 5 papers which address the thesis objectives. Paper 1 uses existing literature...

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

    Science.gov (United States)

    1974-01-01

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

  17. Cost effective waste management through composting in Africa

    Energy Technology Data Exchange (ETDEWEB)

    Couth, R. [CRECHE, Centre for Environmental, Coastal and Hydrological Engineering, Civil Engineering Programme, School of Engineering, University of KwaZulu-Natal, Durban 4041 (South Africa); Trois, C., E-mail: troisc@ukzn.ac.za [CRECHE, Centre for Environmental, Coastal and Hydrological Engineering, Civil Engineering Programme, School of Engineering, University of KwaZulu-Natal, Durban 4041 (South Africa)

    2012-12-15

    Highlights: Black-Right-Pointing-Pointer The financial/social/institutional sustainability of waste management in Africa is analysed. Black-Right-Pointing-Pointer This note is a compendium of a study on the potential for GHG control via improved zero waste in Africa. Black-Right-Pointing-Pointer This study provides the framework for Local Authorities for realizing sustained GHG reductions. - Abstract: Greenhouse gas (GHG) emissions per person from urban waste management activities are greater in sub-Saharan African countries than in other developing countries, and are increasing as the population becomes more urbanised. Waste from urban areas across Africa is essentially dumped on the ground and there is little control over the resulting gas emissions. The clean development mechanism (CDM), from the 1997 Kyoto Protocol has been the vehicle to initiate projects to control GHG emissions in Africa. However, very few of these projects have been implemented and properly registered. A much more efficient and cost effective way to control GHG emissions from waste is to stabilise the waste via composting and to use the composted material as a soil improver/organic fertiliser or as a component of growing media. Compost can be produced by open windrow or in-vessel composting plants. This paper shows that passively aerated open windrows constitute an appropriate low-cost option for African countries. However, to provide an usable compost material it is recommended that waste is processed through a materials recovery facility (MRF) before being composted. The paper demonstrates that material and biological treatment (MBT) are viable in Africa where they are funded, e.g. CDM. However, they are unlikely to be instigated unless there is a replacement to the Kyoto Protocol, which ceases for Registration in December 2012.

  18. Cost effective waste management through composting in Africa

    International Nuclear Information System (INIS)

    Couth, R.; Trois, C.

    2012-01-01

    Highlights: ► The financial/social/institutional sustainability of waste management in Africa is analysed. ► This note is a compendium of a study on the potential for GHG control via improved zero waste in Africa. ► This study provides the framework for Local Authorities for realizing sustained GHG reductions. - Abstract: Greenhouse gas (GHG) emissions per person from urban waste management activities are greater in sub-Saharan African countries than in other developing countries, and are increasing as the population becomes more urbanised. Waste from urban areas across Africa is essentially dumped on the ground and there is little control over the resulting gas emissions. The clean development mechanism (CDM), from the 1997 Kyoto Protocol has been the vehicle to initiate projects to control GHG emissions in Africa. However, very few of these projects have been implemented and properly registered. A much more efficient and cost effective way to control GHG emissions from waste is to stabilise the waste via composting and to use the composted material as a soil improver/organic fertiliser or as a component of growing media. Compost can be produced by open windrow or in-vessel composting plants. This paper shows that passively aerated open windrows constitute an appropriate low-cost option for African countries. However, to provide an usable compost material it is recommended that waste is processed through a materials recovery facility (MRF) before being composted. The paper demonstrates that material and biological treatment (MBT) are viable in Africa where they are funded, e.g. CDM. However, they are unlikely to be instigated unless there is a replacement to the Kyoto Protocol, which ceases for Registration in December 2012.

  19. 78 FR 5164 - Notice of Agricultural Management Assistance Organic Certification Cost-Share Program

    Science.gov (United States)

    2013-01-24

    ...] Notice of Agricultural Management Assistance Organic Certification Cost-Share Program AGENCY... Departments of Agriculture for the Agricultural Management Assistance Organic Certification Cost-Share Program... organic certification cost-share funds. The AMS has allocated $1.425 million for this organic...

  20. 76 FR 55000 - Notice of Agricultural Management Assistance Organic Certification Cost-Share Program

    Science.gov (United States)

    2011-09-06

    ...] Notice of Agricultural Management Assistance Organic Certification Cost-Share Program AGENCY... Departments of Agriculture for the Agricultural Management Assistance Organic Certification Cost-Share Program... organic certification cost-share funds. The AMS has allocated $1.5 million for this organic certification...

  1. 78 FR 52131 - Notice of Funds Availability: Agricultural Management Assistance Organic Certification Cost-Share...

    Science.gov (United States)

    2013-08-22

    ...] Notice of Funds Availability: Agricultural Management Assistance Organic Certification Cost-Share Program... . SUPPLEMENTARY INFORMATION: This Organic Certification Cost-Share Program is part of the Agricultural Management... Wyoming. The AMS has allocated $1,352,850 for this organic certification cost- share program in Fiscal...

  2. Dynamic Cost-Contingency Management: A Method for Reducing Project Costs While Increasing the Probability of Success

    National Research Council Canada - National Science Library

    Kujawski, Edouard

    2007-01-01

    In the real world, "Money Allocated is Money Spent" (MAIMS). As a consequence, cost underruns are rarely available to protect against cost overruns, while task overruns are passed on to the total project cost...

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

    International Nuclear Information System (INIS)

    1996-02-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-02-01

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

  5. TRU Waste Management Program. Cost/schedule optimization analysis

    International Nuclear Information System (INIS)

    Detamore, J.A.; Raudenbush, M.H.; Wolaver, R.W.; Hastings, G.A.

    1985-10-01

    This Current Year Work Plan presents in detail a description of the activities to be performed by the Joint Integration Office Rockwell International (JIO/RI) during FY86. It breaks down the activities into two major work areas: Program Management and Program Analysis. Program Management is performed by the JIO/RI by providing technical planning and guidance for the development of advanced TRU waste management capabilities. This includes equipment/facility design, engineering, construction, and operations. These functions are integrated to allow transition from interim storage to final disposition. JIO/RI tasks include program requirements identification, long-range technical planning, budget development, program planning document preparation, task guidance development, task monitoring, task progress information gathering and reporting to DOE, interfacing with other agencies and DOE lead programs, integrating public involvement with program efforts, and preparation of reports for DOE detailing program status. Program Analysis is performed by the JIO/RI to support identification and assessment of alternatives, and development of long-term TRU waste program capabilities. These analyses include short-term analyses in response to DOE information requests, along with performing an RH Cost/Schedule Optimization report. Systems models will be developed, updated, and upgraded as needed to enhance JIO/RI's capability to evaluate the adequacy of program efforts in various fields. A TRU program data base will be maintained and updated to provide DOE with timely responses to inventory related questions

  6. Cost estimation for solid waste management in industrialising regions – Precedents, problems and prospects

    International Nuclear Information System (INIS)

    Parthan, Shantha R.; Milke, Mark W.; Wilson, David C.; Cocks, John H.

    2012-01-01

    Highlights: ► We review cost estimation approaches for solid waste management. ► Unit cost method and benchmarking techniques used in industrialising regions (IR). ► Variety in scope, quality and stakeholders makes cost estimation challenging in IR. ► Integrate waste flow and cost models using cost functions to improve cost planning. - Abstract: The importance of cost planning for solid waste management (SWM) in industrialising regions (IR) is not well recognised. The approaches used to estimate costs of SWM can broadly be classified into three categories – the unit cost method, benchmarking techniques and developing cost models using sub-approaches such as cost and production function analysis. These methods have been developed into computer programmes with varying functionality and utility. IR mostly use the unit cost and benchmarking approach to estimate their SWM costs. The models for cost estimation, on the other hand, are used at times in industrialised countries, but not in IR. Taken together, these approaches could be viewed as precedents that can be modified appropriately to suit waste management systems in IR. The main challenges (or problems) one might face while attempting to do so are a lack of cost data, and a lack of quality for what data do exist. There are practical benefits to planners in IR where solid waste problems are critical and budgets are limited.

  7. Cost management and cross-functional communication through product architectures

    NARCIS (Netherlands)

    Zwerink, Ruud; Wouters, Marc; Hissel, Paul; Kerssens-van Drongelen, I.C.

    2007-01-01

    Product architecture decisions regarding, for example, product modularity, component commonality, and design re-use, are important for balancing costs, responsiveness, quality, and other important business objectives. Firms are challenged with complex tradeoffs between competing design priorities,

  8. Cost minimisation of product transhipment for physical distribution management

    Directory of Open Access Journals (Sweden)

    Obioma R. Nwaogbe

    2013-11-01

    Full Text Available The objective of this study was to determine the optimal allocation of shipments (least cost of two manufactured products between depots and places of consumption. In this study, the least-cost method was used in solving the transportation algorithm using Tora 2.0 version software. The study was necessary because of the high operating costs associated with physical distribution when deliveries are not properly planned and considered with reference to alternative strategies. In contrast, significant savings can be achieved by using techniques available for determining the cheapest methods of transporting goods from several origins to several destinations. Cost minimisation is a very useful approach to the solution of transportation problems.

  9. Cost of Care for the Initial Management of Ovarian Cancer.

    Science.gov (United States)

    Bercow, Alexandra S; Chen, Ling; Chatterjee, Sudeshna; Tergas, Ana I; Hou, June Y; Burke, William M; Ananth, Cande V; Neugut, Alfred I; Hershman, Dawn L; Wright, Jason D

    2017-12-01

    To examine the cost of care during the first year after a diagnosis of ovarian cancer, estimate the sources of cost, and explore the out-of-pocket costs. We performed a retrospective cohort study of women with ovarian cancer diagnosed from 2009 to 2012 who underwent both surgery and adjuvant chemotherapy using the Truven Health MarketScan database. This database is comprised of patients covered by commercial insurance sponsored by more than 100 employers in the United States. Medical expenditures, including physician reimbursement, for a 12-month period beginning on the date of surgery were estimated. All payments were examined, including out-of-pocket costs for patients. Payments were divided into expenditures for inpatient care, outpatient care (including chemotherapy), and outpatient drug costs. The 12-month treatment period was divided into three phases: surgery to 30 days (operative period), 1-6 months (adjuvant therapy), and 6-12 months after surgery. The primary outcome was the overall cost of care within the first year of diagnosis of ovarian cancer; secondary outcomes included assessment of factors associated with cost. A total of 26,548 women with ovarian cancer who underwent surgery were identified. After exclusion of patients with incomplete insurance enrollment or coverage, those who did not undergo chemotherapy, and those with capitated plans, our cohort consisted of 5,031 women. The median total medical expenditures per patient during the first year after the index procedure were $93,632 (interquartile range $62,319-140,140). Inpatient services accounted for $30,708 (interquartile range $20,102-51,107; 37.8%) in expenditures, outpatient services $52,700 (interquartile range $31,210-83,206; 58.3%), and outpatient drug costs $1,814 (interquartile range $603-4,402; 3.8%). The median out-of-pocket expense was $2,988 (interquartile range $1,649-5,088). This included $1,509 (interquartile range $705-2,878) for outpatient services, $589 (interquartile range

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

    OpenAIRE

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

    2011-01-01

    Since the electricity bill of a data center constitutes a significant portion of its overall operational costs, reducing this has become important. We investigate cost reduction opportunities that arise by the use of uninterrupted power supply (UPS) units as energy storage devices. This represents a deviation from the usual use of these devices as mere transitional fail-over mechanisms between utility and captive sources such as diesel generators. We consider the problem of opportunistically ...

  11. Costing Practices in Healthcare

    DEFF Research Database (Denmark)

    Chapman, Christopher; Kern, Anja; Laguecir, Aziza

    2014-01-01

    .e., Diagnosis Related Group (DRG) systems, and costing practices. DRG-based payment systems strongly influence costing practices in multiple ways. In particular, setting DRG tariffs requires highly standardized costing practices linked with specific skill sets from management accountants and brings other...... jurisdictions (e.g., clinical coding) to bear on costing practice. These factors contribute to the fragmentation of the jurisdiction of management accounting.......The rising cost of healthcare is a globally pressing concern. This makes detailed attention to the way in which costing is carried out of central importance. This article offers a framework for considering the interdependencies between a dominant element of the contemporary healthcare context, i...

  12. Activity-based Management of Logistic Costs in a Manufacturing Company: A Case of Increased Visibility of Logistics Costs in a Slovenian Paper Manufacturing Company

    Directory of Open Access Journals (Sweden)

    Julijana Krajnc

    2012-01-01

    Full Text Available Both the transparent reporting of logistics costs and the related accounting of their cost drivers present a significant factor for the successful management of material flows and the related logistics activities in production companies. These costs, which are mainly reported as part of overhead (indirect costs in such companies, usually remain hidden or are not explicitly visible when the traditional method of accounting is applied. The aim of this research is to create a model of activity-based accounting of logistics costs in a production company, and to test its efficiency in the disclosure of logistics costs compared with traditional cost accounting. The application of the model in a production company shows that an activity-based approach discloses as much as 108% more logistics costs at the level of a group of products than the traditional cost-accounting approach. Further, detailed information on logistics costs obtained in this way enables their more efficient management. Key words: logistics costs; activity-based costing; cost allocation; cost visibility; cost management

  13. Gestão de custos florestais: um estudo de caso utilizando o Activity-Based Costing Forest management costs: a case study utilizing Activity-Based Costing

    Directory of Open Access Journals (Sweden)

    Alcir Ribeiro Carneiro de Almeida

    1999-08-01

    Full Text Available No atual cenário de industrialização globalizada, tornou-se fundamental a eficácia no gerenciamento dos custos considerados inevitavelmente necessários. Programas convencionais de redução dos custos não consideram o grau de agregação de valor das atividades de rotina pela distorção dos sistemas contábeis atuais. No presente estudo, apresentam-se os principais motivos da falta de relevância das informações de custo, comenta-se sobre o problema da redução de desperdícios florestais e suas conseqüências. A partir de um estudo de caso em uma empresa do setor florestal, demonstra-se uma simulação do Activity Based Costing (ABC em uma determinada área da empresa, concluindo-se que a adoção de sistemas de custeio mais aprimorados, tal como o ABC, devem fazer parte de programas que busquem o aumento da competitividade do setor florestal.In the current view of globalized industrialization, it has become fundamental to manage essential costs effectively. Conventional programs for reducing costs, do no consider the value agregation grade of routine activities because of the distortion of current accounting systems. This study, presents the main reasons for the lack of relevance of the cost information, commenting on the problem of the reduction of forest waste and its consequences. Using a case study in a company from the forest sector, a simulation of Activity Based Costing (ABC is demonstrated in a determined area of the company it is concluded that the adoption of a more refined cost system, such as the ABC, should be included in programs, that seek to increase the competitiveness of the forest sector.

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

    Science.gov (United States)

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

    2012-01-01

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

  15. Surgical management of bilateral vocal fold paralysis: A cost-effectiveness comparison of two treatments.

    Science.gov (United States)

    Naunheim, Matthew R; Song, Phillip C; Franco, Ramon A; Alkire, Blake C; Shrime, Mark G

    2017-03-01

    Endoscopic management of bilateral vocal fold paralysis (BVFP) includes cordotomy and arytenoidectomy, and has become a well-accepted alternative to tracheostomy. However, the costs and quality-of-life benefits of endoscopic management have not been examined with formal economic analysis. This study undertakes a cost-effectiveness analysis of tracheostomy versus endoscopic management of BVFP. Cost-effectiveness analysis. A literature review identified a range of costs and outcomes associated with surgical options for BVFP. Additional costs were derived from Medicare reimbursement data; all were adjusted to 2014 dollars. Cost-effectiveness analysis evaluated both therapeutic strategies in short-term and long-term scenarios. Probabilistic sensitivity analysis was used to assess confidence levels regarding the economic evaluation. The incremental cost effectiveness ratio for endoscopic management versus tracheostomy is $31,600.06 per quality-adjusted life year (QALY), indicating that endoscopic management is the cost-effective short-term strategy at a willingness-to-pay (WTP) threshold of $50,000/QALY. The probability that endoscopic management is more cost-effective than tracheostomy at this WTP is 65.1%. Threshold analysis demonstrated that the model is sensitive to both utilities and cost in the short-term scenario. When costs of long-term care are included, tracheostomy is dominated by endoscopic management, indicating the cost-effectiveness of endoscopic management at any WTP. Endoscopic management of BVFP appears to be more cost-effective than tracheostomy. Though endoscopic cordotomy and arytenoidectomy require expertise and specialized equipment, this model demonstrates utility gains and long-term cost advantages to an endoscopic strategy. These findings are limited by the relative paucity of robust utility data and emphasize the need for further economic analysis in otolaryngology. NA Laryngoscope, 127:691-697, 2017. © 2016 The American Laryngological

  16. Adaptive salinity management in the Murray-Darling Basin: a transaction cost study

    Science.gov (United States)

    Loch, A. J.

    2017-12-01

    Transaction costs hinder or promote effective management of common good resource intertemporal externalities. Appropriate policy choices may reduce externalities and improve social welfare, and transaction cost analysis can help to evaluate policy choices. However, without measurement of relevant transaction costs such policy evaluation remains challenging. This article uses a time series dataset of salinity management program to test theory aimed at transaction cost-based policy evaluation and adaptive resource management over a period of 30 years worth of data. We identify peaks and troughs in transaction costs over time, lag-effects in program expenditure, and calculate the decay in transaction cost impacts. We conclude that Australian salinity management programs are achieving flexible institutional outcomes and effective policy arrangements with long-term benefits. Proposed changes to the program moving forward add weight to our assertions of adaptive strategies, and illustrate the value of the novel data-driven tracnsaction cost analysis approach for other jurisdictions.

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

    Directory of Open Access Journals (Sweden)

    Kaličanin Đorđe

    2013-01-01

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

  18. Fitness cost

    DEFF Research Database (Denmark)

    Nielsen, Karen L.; Pedersen, Thomas M.; Udekwu, Klas I.

    2012-01-01

    phage types, predominantly only penicillin resistant. We investigated whether isolates of this epidemic were associated with a fitness cost, and we employed a mathematical model to ask whether these fitness costs could have led to the observed reduction in frequency. Bacteraemia isolates of S. aureus...... from Denmark have been stored since 1957. We chose 40 S. aureus isolates belonging to phage complex 83A, clonal complex 8 based on spa type, ranging in time of isolation from 1957 to 1980 and with varyous antibiograms, including both methicillin-resistant and -susceptible isolates. The relative fitness...... of each isolate was determined in a growth competition assay with a reference isolate. Significant fitness costs of 215 were determined for the MRSA isolates studied. There was a significant negative correlation between number of antibiotic resistances and relative fitness. Multiple regression analysis...

  19. Cloud Computing and Information Technology Resource Cost Management for SMEs

    DEFF Research Database (Denmark)

    Kuada, Eric; Adanu, Kwame; Olesen, Henning

    2013-01-01

    This paper analyzes the decision-making problem confronting SMEs considering the adoption of cloud computing as an alternative to in-house computing services provision. The economics of choosing between in-house computing and a cloud alternative is analyzed by comparing the total economic costs...... in determining the relative value of cloud computing....

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

    African Journals Online (AJOL)

    Several production constraints have led to low yields (< 2.5 t ha-1) in maize (Zea mays L.) inUganda, among which are weeds. This study investigated the most cost-effective integrated weedmanagement (IWM) approach in maize in eastern Uganda. An experiment was conducted atIkulwe station, Mayuge in 2011 and 2012 ...

  1. Managing health care costs: strategies available to small businesses.

    Science.gov (United States)

    Higgins, C W; Finley, L; Kinard, J

    1990-07-01

    Although health care costs continue to rise at an alarming rate, small businesses can take steps to help moderate these costs. First, business firms must restructure benefits so that needless surgery is eliminated and inpatient hospital care is minimized. Next, small firms should investigate the feasibility of partial self-insurance options such as risk pooling and purchasing preferred premium plans. Finally, small firms should investigate the cost savings that can be realized through the use of alternative health care delivery systems such as HMOs and PPOs. Today, competition is reshaping the health care industry by creating more options and rewarding efficiency. The prospect of steadily rising prices and more choices makes it essential that small employers become prudent purchasers of employee health benefits. For American businesses, the issue is crucial. Unless firms can control health care costs, they will have to keep boosting the prices of their goods and services and thus become less competitive in the global marketplace. In that event, many workers will face a prospect even more grim than rising medical premiums: losing their jobs.

  2. Management, treatment outcome and cost of epilepsy in a tertiary ...

    African Journals Online (AJOL)

    Arun Kumar Agnihotri

    Chi-square analysis showed that adherence to medications had a significant effect (p <. 0.05) on ... Average annual cost of AEDs was Nigerian Naira 30, 986.67 ($258.2). There was a ... lack of drug supply due either to logistics or to economy ...

  3. Naval Postgraduate School Cost Center Financial Management Guide

    Science.gov (United States)

    1989-12-01

    Expenditures on Official Business 1. Advance registration fees for local workshops , seminars, classes, etc., of less than ten hours duration and...HCOOOHC999 0721-0730 63 Metorology Dept HD HDO0 -HD999 1 073 1-0740 Figure FA6 Sub-Cost Center OPTAR Document SerWa Numb~ers (con’t) Appendix F Page

  4. The direct and indirect costs of managing chronic obstructive pulmonary disease in Greece.

    Science.gov (United States)

    Souliotis, Kyriakos; Kousoulakou, Hara; Hillas, Georgios; Tzanakis, Nikos; Toumbis, Michalis; Vassilakopoulos, Theodoros

    2017-01-01

    COPD is associated with significant economic burden. The objective of this study was to explore the direct and indirect costs associated with COPD and identify the key cost drivers of disease management in Greece. A Delphi panel of Greek pulmonologists was conducted, which aimed at eliciting local COPD treatment patterns and resource use. Resource use was translated into costs using official health insurance tariffs and Diagnosis-Related Groups (DRGs). In addition, absenteeism and caregiver's costs were recorded in order to quantify indirect COPD costs. The total costs of managing COPD per patient per year were estimated at €4,730, with direct (medical and nonmedical) and indirect costs accounting for 62.5% and 37.5%, respectively. COPD exacerbations were responsible for 32% of total costs (€1,512). Key exacerbation-related cost drivers were hospitalization (€830) and intensive care unit (ICU) admission costs (€454), jointly accounting for 85% of total exacerbation costs. Annual maintenance phase costs were estimated at €835, with pharmaceutical treatment accounting for 77% (€639.9). Patient time costs were estimated at €146 per year. The average number of sick days per year was estimated at 16.9, resulting in productivity losses of €968. Caregiver's costs were estimated at €806 per year. The management of COPD in Greece is associated with intensive resource use and significant economic burden. Exacerbations and productivity losses are the key cost drivers. Cost containment policies should focus on prioritizing treatments that increase patient compliance as these can lead to reduction of exacerbations, longer maintenance phases, and thus lower costs.

  5. 25 CFR 122.8 - Administrative costs for management of the fund.

    Science.gov (United States)

    2010-04-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-02-15

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

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

    International Nuclear Information System (INIS)

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

    2015-01-01

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

  8. Building a Model for Optimization of Informational-Analytical Ensuring of Cost Management of Industrial Enterprise

    Directory of Open Access Journals (Sweden)

    Lisovskyi Ihor V

    2015-09-01

    Full Text Available The article examines peculiarities of building a model of informational-analytical optimization of cost management. The main sources of information together with approaches to cost management of industrial enterprises have been identified. In order to ensure the successful operation of enterprise in the conditions of growing manifestations of crisis, a continuous improving of the system for enterprise management along with the most important elements, which are necessary for its normal functioning, should be carried out. One of these so important elements are costs of enterprise. Accordingly, for an effective cost management, the most appropriate management approaches and tools must be used, based on a proper informational-analytical support of all processes. The article proposes an optimization model of informationalanalytical ensuring of cost management of industrial enterprises, which will serve as a ground for more informed and economically feasible solutions. A combination of best practices and tools to improve the efficiency of enterprise management has been proposed

  9. Cost accounting in ECN

    International Nuclear Information System (INIS)

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

    1979-01-01

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

  10. Managing the present and future costs of decommissioning

    International Nuclear Information System (INIS)

    Azorsky, T.L.; Fenster, H.L.

    1987-01-01

    The lack of state and federal standards for decommissioning and decontamination (D and D) of nuclear facilities may result in additional costs years after the D and D is complete. Increased costs may result from the application of certain environmental statutes to the facility or from personal injury and property damage, i.e., tort, litigation. Companies that operated facilities that provided a service or product for the government have certain financial protections and certain immunities from suit. Companies operating commercial facilities, however, have little or no protection from future liabilities. Accordingly, this country needs federal standards for D and D, standards that would govern the level of decontamination required and protect companies completing the D and D effort from future liability

  11. Managing manpower and cutting costs in the health care industry.

    Science.gov (United States)

    Kocakülâh, Mehmet C; Wiggins, Laura M; Albin, Marvin

    2009-01-01

    The Bureau of Labor Statistics projects that health care services will account for one out of every six new jobs from 2002 to 2012. Based upon workload fluctuations, some companies in health care have opted to utilize "just-in-time" employees. Such an employee not only serves to stabilize the workforce but can also reduce employers' cost by allowing them to pay for labor only when they need it. Based on the analysis, a company should reduce reliance on casual staff, as the upfront cost per hire is far greater than hiring a temporary employee. Information presented points to fairly high turnover among casual employees, thus bolstering the argument against this staffing scheme when compared with temporary employee staffing.

  12. Direct costs of managing adverse drug reactions during rifampicin-resistant tuberculosis treatment in South Africa.

    Science.gov (United States)

    Schnippel, K; Firnhaber, C; Berhanu, R; Page-Shipp, L; Sinanovic, E

    2018-04-01

    To estimate the provider costs of managing adverse drug reactions (ADRs) to standard long-course treatment for multidrug- and rifampicin-resistant tuberculosis (MDR/RR-TB) according to South African guidelines. We parameterised a published Markov health state model for MDR/RR-TB with guidelines-based, bottom-up public-sector provider costing of ADR management. Frequency of ADR occurrence was extracted from the literature. Costs were estimated over 10 years, discounted 3% annually and tested using probabilistic sensitivity analysis. On average, guidelines-based costing of moderate ADRs weighted by the frequency of occurrence was US$135.76 (standard deviation [SD] US$17.18) and the cost of serious ADRs was US$521.29 (SD US$55.99). We estimated that the incremental costs of ADR management were US$380.17 annually per patient initiating MDR/RR-TB treatment. The incremental costs of ADR management for the public health sector in South Africa was US$4.76 million, 8.3% of the estimated cohort costs of MDR/RR-TB treatment ($57.55 million) for the 2015 cohort of 12 527 patients. Management of multiple ADRs and serious ADRs, which are common during the first 6 months of standard, long-course MDR/RR-TB treatment, substantially increases provider treatment costs. These results need to be taken into account when comparing regimen costs, and highlight the urgent need to identify drug regimens with improved safety profiles.

  13. Transaction costs and community-based natural resource management in Nepal.

    Science.gov (United States)

    Adhikari, Bhim; Lovett, Jon C

    2006-01-01

    Transaction costs in community-based resource management are incurred by households attempting to enforce property right rules over common resources similar to those inherent in private property rights. Despite their importance, transaction costs of community-based management of common pool resources (CPRs) are often not incorporated into the economic analysis of participatory resource management. This paper examines the transaction costs incurred by forest users in community forestry (CF) based on a survey of 309 households belonging to eight different forest user groups (FUGs) in the mid hills of Nepal. The analysis reveals that the average 'poor' household incurred Nepalese rupees (NRS) 1265 in transaction costs annually, while wealthier 'rich' households incurred an average of NRS 2312 per year. Although richer households bear higher proportions of such costs, transaction costs for CF management as a percentage of resource appropriation costs are higher for poorer households (26%) than those of middle-wealth (24%) or rich households (14%). There are also village differences in the level of transaction costs. The results show that transaction costs are a major component of resource management costs and vary according to socio-economic status of resource users and characteristics of the community.

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

    African Journals Online (AJOL)

    ACSS

    and Investment Plan 2011-2015 (DSIP,. 2010), whose increase in .... 11.9b. 169.6a. 16.1b. 18.4a. 4.9a. 2.7b. Pre-Atz+1hh. 253 ab. 13.3ab. 175.3a. 17.0ab. 18.2a. 0.6c ... *ROI (%) costs (U.shs ha-1) from maize sales (U.shs ha-1). (U.shs ha-1).

  16. USE OF THE INFORMATION SYSTEM COSTS UNDER MANAGEMENT PROCESS

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2014-12-01

    Full Text Available Decision-making takes place at all levels of the organization, taking into account both short-term outlook and long-term perspective. Plans are implemented by decisions whose purpose is materialized by formulating rational conclusions obtained as a result of financial and quantitative analysis. Thus, managerial accounting practice is deeply involved in decision making, a basic requirement of the existence of a solid managerial accounting information system cost, able to provide fundamental data.

  17. USE OF THE INFORMATION SYSTEM COSTS UNDER MANAGEMENT PROCESS

    Directory of Open Access Journals (Sweden)

    EC OBICI NICOLAE

    2014-12-01

    Full Text Available Decision-making takes place at all levels of the organization, taking into account both short-term outlook and long-term perspective. Plans are implemented by decisions whose purpose is materialized by formulating rational conclusions obtained as a result of financial and quantitative analysis. Thus, managerial accounting practice is deeply involved in decision making, a basic requirement of the existence of a solid managerial accounting information system cost, able to provide fundamental data

  18. Cost analysis of procedures related to the management of renal artery stenosis from various perspectives

    International Nuclear Information System (INIS)

    Helvoort-Postulart, Debby van; Dirksen, Carmen D.; Kessels, Alfons G.H.; Kroon, Abraham A.; Leeuw, Peter W. de; Nelemans, Patricia J.; Engelshoven, Jos M.A. van; Myriam Hunink, M.G.

    2006-01-01

    To determine the costs associated with the diagnostic work-up and percutaneous revascularization of renal artery stenosis from various perspectives. A prospective multicenter comparative study was conducted between 1998 and 2001. A total of 402 hypertensive patients with suspected renal artery stenosis were included. Costs were assessed of computed tomography angiography (CTA), magnetic resonance angiography (MRA), digital subtraction angiography (DSA), and percutaneous revascularization. From the societal perspective, DSA was the most costly (EUR 1,721) and CTA the least costly diagnostic technique (EUR 424). CTA was the least costly imaging procedure irrespective of the perspective used. The societal costs associated with percutaneous renal artery revascularization ranged from EUR 2,680 to EUR 6,172. Overall the radiology department incurred the largest proportion of the total societal costs. For the management of renal artery stenosis, performing the analysis from different perspectives leads to the same conclusion concerning the least costly diagnostic imaging and revascularization procedure. (orig.)

  19. Cost implications in the management of induction of labour.

    Science.gov (United States)

    Taylor, S J; Armour, C L

    1997-11-01

    For many years the standard treatment of induction of labour has been amniotomy followed by intravenous oxytocin. More recently prostaglandin E2 (PGE2; dinoprostone), in various preparations, has been used to both ripen the cervix before amniotomy and administration of oxytocin, and to induce labour on its own. Since the acquisition cost of PGE2 is approximately 15 times that of oxytocin, it is important to justify the use of PGE2. In this paper, literature from 1970 to 1996 has been reviewed and outcomes following the use of PGE2, plus amniotomy and oxytocin if necessary, have been compared with outcomes following the use of amniotomy plus oxytocin alone. No significant differences in the mode of delivery and no serious adverse effects in mothers or babies were detected. Three economic analyses of these approaches to induction of labour have been reviewed. While under certain conditions there may be some cost savings associated with the use of PGE2, neither of the studies reviewed showed substantial, reliable cost savings. Further research is required to identify the patients who would gain most benefit from the use of PGE2.

  20. The importance of maintainability in maintenance cost management

    International Nuclear Information System (INIS)

    Allen, R.R.

    1996-01-01

    This paper provides specific examples and results from ongoing projects at Power Plants, and for offshore oil platforms. The paper describes the vital role maintainability has on plant availability. How the application of equipment maintainability principles, if addressed using state of the art computer tools and advanced business processes can bring annual return on investment results as high as 15 to 1. The maintenance process of today and for the future must provide for high plant availability at the lowest possible cost. The high cost of obtaining equipment reliability levels necessary to meet required availability demands has not proved to be sustainable. Therefore new business decision processes that address equipment failures as part of the maintenance process have been developed. Repair costs require that equipment failures be selective and controlled so that a high level of safety and plant availability is assurance. This can only be accomplished by the use of advanced computer tools in the hands of well trained maintenance-engineering specialist. The relationship between Reliability Centered Maintenance (RCM), Condition Directed Planned Maintenance (CDPM), and maintainability is also presented

  1. Management information system for cost-schedule integration control for nuclear power projects

    International Nuclear Information System (INIS)

    Liu Wei; Wang Yongqing; Tian Li

    2001-01-01

    Based on the project management experience abroad and at home, a cost-schedule integration control model was developed to improve nuclear power project management. The model integrates cost data with the scheduling data by unity coding to efficiently implement cost-schedule integration control on line. The software system architecture and database is designed and implemented. The system functions include estimating and forecasting dynamically cash flow, scheduling and evaluating deviation from the cost-schedule plan, etc. The research and development of the system should improve the architecture of computer integrated management information systems for nuclear power projects in China

  2. Putting strategy to work: Tools for cost and quality management in the 1990s

    International Nuclear Information System (INIS)

    1991-12-01

    Utilities face challenges in implementing cost and quality management approaches that will bring bottom-line results in all operational areas. This report identifies successful implementations of approaches that improve productivity and asset utilization and also achieve cost and quality management objectives. It provides insight and direction based on real-life management experience spanning the past decade. This document, Volume 3, Cost and Quality Guidebook, defines the 17 approaches most often used in cost and quality improvement efforts by the nation's leading companies. This volume includes survey results, case studies pertinent to each approach, a literature reference list, and a list of contacts

  3. Waste Management Facilities cost information for mixed low-level waste. Revision 1

    International Nuclear Information System (INIS)

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

    1995-06-01

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

  4. Waste Management Facilities cost information for mixed low-level waste. Revision 1

    Energy Technology Data Exchange (ETDEWEB)

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

    1995-06-01

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

  5. A project management quality cost information system for the construction industry

    OpenAIRE

    Love, PED; Irani, Z

    2003-01-01

    A prototype Project Management Quality Cost System (PROMQACS) was developed to determine quality costs in construction projects. The structure and information requirements that are needed to provide a classification system of quality costs were identified and discussed. The developed system was tested and implemented in two case study construction projects to determine the information and management issues needed to develop PROMQACS into a software program. In addition, the system was used to...

  6. Improved Cost Management at Small and Medium Sized Road Transport Companies: Case Hungary

    Directory of Open Access Journals (Sweden)

    Zoltan Bokor

    2015-10-01

    Full Text Available Small and medium sized road freight transport companies located in Hungary are facing strong competition on the logistics market. An advanced cost management system supporting decisions on capacity allocations or pricing may be a competitive advantage for them and indirectly for the whole economy as well. Still, they generally apply simple, traditional cost calculation regimes, potentially sufficient in case of a homogeneous service portfolio. Nevertheless, road haulage companies with heterogeneous service structures may witness information distortions when using traditional costing methods. So it might be recommended for them to introduce better costing principles. To support an improved transport costing, a multi-level full cost allocation model has been set up and tested in this paper. The research results have pointed out that such a methodological development accompanied by the extension of the data collection mechanism can contribute to making the cost management systems of road freight transport companies more effective.

  7. 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.

  8. A simulation of 'schedule-cost' progress monitoring system in nuclear power project management

    International Nuclear Information System (INIS)

    Song Haitao; Huang Zhongping; Zhang Zemin; Wang Zikai

    2010-01-01

    The objective of project management is to find the optimal balance between progress and cost according to the project requirements. Traditional method always manages progress and cost separately. However, domestic and international experience indicated that the interactions between these two factors are crucial in the project implementation. Modern project managers have to manage and maintain a 'Progress - Cost' joint control framework. Such a model is applied into a sub-project of a nuclear power project using Simulink in this paper. It helps to identify and correct the deviations of the project. Earned Value Management is used by the project manager to quantify the cost of the project and progress of implementation. The budget plan value, actual value, earned value are three important parameters to measure cost and progress of the project. The experimental results illustrated that the method gives a more comprehensive performance evaluation of the project. (authors)

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

    Directory of Open Access Journals (Sweden)

    Jiří Hammer

    2016-01-01

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

  10. Space system production cost benefits from contemporary philosophies in management and manufacturing

    Science.gov (United States)

    Rosmait, Russell L.

    1991-01-01

    The cost of manufacturing space system hardware has always been expensive. The Engineering Cost Group of the Program Planning office at Marshall is attempting to account for cost savings that result from new technologies in manufacturing and management. The objective is to identify and define contemporary philosophies in manufacturing and management. The seven broad categories that make up the areas where technological advances can assist in reducing space system costs are illustrated. Included within these broad categories is a list of the processes or techniques that specifically provide the cost savings within todays design, test, production and operations environments. The processes and techniques listed achieve savings in the following manner: increased productivity; reduced down time; reduced scrap; reduced rework; reduced man hours; and reduced material costs. In addition, it should be noted that cost savings from production and processing improvements effect 20 to 40 pct. of production costs whereas savings from management improvements effects 60 to 80 of production cost. This is important because most efforts in reducing costs are spent trying to reduce cost in the production.

  11. Activity-based Management of Logistic Costs in a Manufacturing Company: A Case of Increased Visibility of Logistics Costs in a Slovenian Paper Manufacturing Company

    OpenAIRE

    Julijana Krajnc; Klavdij Logožar; Bojana Korošec

    2012-01-01

    Both the transparent reporting of logistics costs and the related accounting of their cost drivers present a significant factor for the successful management of material flows and the related logistics activities in production companies. These costs, which are mainly reported as part of overhead (indirect) costs in such companies, usually remain hidden or are not explicitly visible when the traditional method of accounting is applied. The aim of this research is to create a model of activity-...

  12. Life cycle cost estimation and systems analysis of Waste Management Facilities

    International Nuclear Information System (INIS)

    Shropshire, D.; Feizollahi, F.

    1995-01-01

    This paper presents general conclusions from application of a system cost analysis method developed by the United States Department of Energy (DOE), Waste Management Division (WM), Waste Management Facilities Costs Information (WMFCI) program. The WMFCI method has been used to assess the DOE complex-wide management of radioactive, hazardous, and mixed wastes. The Idaho Engineering Laboratory, along with its subcontractor Morrison Knudsen Corporation, has been responsible for developing and applying the WMFCI cost analysis method. The cost analyses are based on system planning level life-cycle costs. The costs for life-cycle waste management activities estimated by WMFCI range from bench-scale testing and developmental work needed to design and construct a facility, facility permitting and startup, operation and maintenance, to the final decontamination, decommissioning, and closure of the facility. For DOE complex-wide assessments, cost estimates have been developed at the treatment, storage, and disposal module level and rolled up for each DOE installation. Discussions include conclusions reached by studies covering complex-wide consolidation of treatment, storage, and disposal facilities, system cost modeling, system costs sensitivity, system cost optimization, and the integration of WM waste with the environmental restoration and decontamination and decommissioning secondary wastes

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

    NARCIS (Netherlands)

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

    2010-01-01

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

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

    Science.gov (United States)

    Page, Timothy F.; Palmer, Richard C.

    2014-01-01

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

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

    Science.gov (United States)

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

    2015-02-01

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

  16. Practice Management Analysis Of Costs And Price Formation In Clothing Cluster - PE

    Directory of Open Access Journals (Sweden)

    Juliana Gonçalves de Araujo

    2016-12-01

    Full Text Available The aim of this study is to verify the level of use of practices related to the management of costs and price formation by the managers of the Local Productive Arrangement (APL Clothing of Pernambuco. The sample consisted of 52 companies, and the results point to a still unsatisfactory trend of cost management procedures, whereas the minority use of all the tools and adopting do informally. The significant associations found between the analysis variables were related to non-trading price of those respondents who said they adopt differentiation strategy (higher quality, and the use of costing methods by those respondents who do not adopt the low-cost strategy. It was found that those who use any funding arrangements tend not to adopt the low-cost strategy, preferring not to give up the product quality for lower costs.

  17. Cost analysis guidelines

    International Nuclear Information System (INIS)

    Strait, R.S.

    1996-01-01

    The first phase of the Depleted Uranium Hexafluoride Management Program (Program)--management strategy selection--consists of several program elements: Technology Assessment, Engineering Analysis, Cost Analysis, and preparation of an Environmental Impact Statement (EIS). Cost Analysis will estimate the life-cycle costs associated with each of the long-term management strategy alternatives for depleted uranium hexafluoride (UF6). The scope of Cost Analysis will include all major expenditures, from the planning and design stages through decontamination and decommissioning. The costs will be estimated at a scoping or preconceptual design level and are intended to assist decision makers in comparing alternatives for further consideration. They will not be absolute costs or bid-document costs. The purpose of the Cost Analysis Guidelines is to establish a consistent approach to analyzing of cost alternatives for managing Department of Energy's (DOE's) stocks of depleted uranium hexafluoride (DUF6). The component modules that make up the DUF6 management program differ substantially in operational maintenance, process-options, requirements for R and D, equipment, facilities, regulatory compliance, (O and M), and operations risk. To facilitate a consistent and equitable comparison of costs, the guidelines offer common definitions, assumptions or basis, and limitations integrated with a standard approach to the analysis. Further, the goal is to evaluate total net life-cycle costs and display them in a way that gives DOE the capability to evaluate a variety of overall DUF6 management strategies, including commercial potential. The cost estimates reflect the preconceptual level of the designs. They will be appropriate for distinguishing among management strategies

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

    Science.gov (United States)

    Leeman, Jennifer; Mark, Barbara

    2006-01-01

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

  19. Enhancing supply risk management performance : a transaction cost and social exchange theory perspective

    NARCIS (Netherlands)

    Hoffmann, Petra; Schiele, Holger; Song, Michael

    2012-01-01

    Supply risk management gained prominence over the last decade, both in the academic discourse and in practical application. This research examines the influence of Transaction Cost characteristics -behavioral uncertainty, environmental uncertainty and asset specificity- on supply risk management

  20. Guidebook : managing operating costs for rural and small urban public transit systems.

    Science.gov (United States)

    2013-05-01

    This guidebook is a resource for rural and small urban transit agency managers to use in better understanding, predicting, and managing operational costs. Doing so can improve the efficiency, effectiveness, and sustainability of public transit in the...

  1. Enhancing supply risk management performance: a transaction cost and social exchange theory perspective

    NARCIS (Netherlands)

    Hoffmann, Petra; Schiele, Holger; Song, Michael; Krabbendam, Johannes Jacobus

    2011-01-01

    Supply risk management gained prominence over the last decade, both in the academic discourse and in practical application. This research examines the influence of Transaction Cost characteristics -behavioral uncertainty, environmental uncertainty and asset specificity- on supply risk management

  2. Supply risk management from a transaction cost and social exchange theory perspective

    NARCIS (Netherlands)

    Hoffmann, Petra; Schiele, Holger; Song, Michael; Krabbendam, Johannes Jacobus

    2012-01-01

    Supply risk management gained prominence over the last decade, both in the academic discourse and in practical application. This research examines the influence of Transaction Cost characteristics -behavioral uncertainty, environmental uncertainty and asset specificity on supply risk management

  3. Improving life-cycle cost management in the US. Army: analysis of the U.S. Army and Commercial Businesses life-cycle cost management.

    OpenAIRE

    White, Bradley A.

    2001-01-01

    The roles and responsibilities of the Army acquisition and logistics communities, as they pertain to the life-cycle management, are undergoing fundamental change. The early identification and total control of life-cycle cost, in particular operations and sustainment costs which comprises as much as 70-80% of a systems total life-cycle cost, is a high priority for the Army. The basis of this change is adoption of commercial best practices to support the Army's goal to organize. tram. equip, an...

  4. The cost of chronic pain: an analysis of a regional pain management service in Ireland.

    Science.gov (United States)

    Gannon, Brenda; Finn, David P; O'Gorman, David; Ruane, Nancy; McGuire, Brian E

    2013-10-01

    The objective of the study was to collect data on the direct and indirect economic cost of chronic pain among patients attending a pain management clinic in Ireland. A tertiary pain management clinic serving a mixed urban and rural area in the West of Ireland. Data were collected from 100 patients using the Client Services Receipt Inventory and focused on direct and indirect costs of chronic pain. Patients were questioned about health service utilization, payment methods, and relevant sociodemographics. Unit costs were multiplied by resource use data to obtain full costs. Cost drivers were then estimated. Our study showed a cost per patient of US$24,043 over a 12-month period. Over half of this was attributable to wage replacement costs and lost productivity in those unable to work because of pain. Hospital stays and outpatient hospital services were the main drivers for health care utilization costs, together accounting for 63% of the direct medical costs per study participant attending the pain clinic. The cost of chronic pain among intensive service users is significant, and when extrapolated to a population level, these costs represent a very substantial economic burden. Wiley Periodicals, Inc.

  5. Costs of groundwater contamination

    International Nuclear Information System (INIS)

    O'Neil, W.B.; Raucher, R.S.

    1990-01-01

    Two factors determine the cost of groundwater contamination: (1) the ways in which water was being used or was expected to be used in the future and (2) the physical characteristics of the setting that constrain the responses available to regain lost uses or to prevent related damages to human health and the environment. Most contamination incidents can be managed at a low enough cost that uses will not be foreclosed. It is important to take into account the following when considering costs: (1) natural cleansing through recharge and dilution can take many years; (2) it is difficult and costly to identify the exact area and expected path of a contamination plume; and (3) treatment or replacement of contaminated water often may represent the cost-effective strategy for managing the event. The costs of contamination include adverse health effects, containment and remediation, treatment and replacement costs. In comparing the costs and benefits of prevention programs with those of remediation, replacement or treatment, it is essential to adjust the cost/benefit numbers by the probability of their actual occurrence. Better forecasts of water demand are needed to predict more accurately the scarcity of new supply and the associated cost of replacement. This research should include estimates of the price elasticity of water demand and the possible effect on demand of more rational cost-based pricing structures. Research and development of techniques for in situ remediation should be encouraged

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

    DEFF Research Database (Denmark)

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

    2015-01-01

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

  7. Cost-effectiveness in the contemporary management of critical limb ischemia with tissue loss.

    Science.gov (United States)

    Barshes, Neal R; Chambers, James D; Cohen, Joshua; Belkin, Michael

    2012-10-01

    The care of patients with critical limb ischemia (CLI) and tissue loss is notoriously challenging and expensive. We evaluated the cost-effectiveness of various management strategies to identify those that would optimize value to patients. A probabilistic Markov model was used to create a detailed simulation of patient-oriented outcomes, including clinical events, wound healing, functional outcomes, and quality-adjusted life-years (QALYs) after various management strategies in a CLI patient cohort during a 10-year period. Direct and indirect cost estimates for these strategies were obtained using transition cost-accounting methodology. Incremental cost-effectiveness ratios (ICERs), in 2009 U.S. dollars per QALYs, were calculated compared with the most conservative management strategy of local wound care with amputation as needed. With an ICER of $47,735/QALY, an initial surgical bypass with subsequent endovascular revision(s) as needed was the most cost-effective alternative to local wound care alone. Endovascular-first management strategies achieved comparable clinical outcomes but at higher cost (ICERs ≥$101,702/QALY); however, endovascular management did become cost-effective when the initial foot wound closure rate was >37% or when procedural costs were decreased by >42%. Primary amputation was dominated (less effectiveness and more costly than wound care alone). Contemporary clinical effectiveness and cost estimates show an initial surgical bypass is the most cost-effective alternative to local wound care alone for CLI with tissue loss and can be supported even in a cost-averse health care environment. Copyright © 2012. Published by Mosby, Inc.

  8. 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.

  9. Forming the corporate strategy of cost management of an industrial enterprise

    Directory of Open Access Journals (Sweden)

    Timur Vladimirovich Kramin

    2015-03-01

    Full Text Available Objective to develop and substantiate one of the mechanisms of corporate strategy formation of an industrial enterprise cost management. Methods institutional cost and systemic approaches. Results in the article the classification of corporate strategies is elaborated in the framework of the cost management system. In accordance with the structure of the cost management system the classification of corporate strategy is used which is universal from the point of view of cost management integration at the level of managerial decisionmaking integration at the level of key competencies integration at the level of cost factors integration at integrativecost level. Each of these types of integration involves vertical and horizontal integration. Scientific novelty in the article the corporate strategies classification is elaborated in the framework of the cost management system. Practical value a holistic systemic approach to the corporate strategy classification facilitates the search selection and forming of optimal corporate strategy for each specific business. The main tool of this choice is the concept of cost management. nbsp

  10. Order of magnitude cost appraisal for selected aspects of clad waste management

    International Nuclear Information System (INIS)

    Zima, G.E.

    1977-02-01

    A simple formula, incorporating the fixed charge rate principle, is applied to a clad waste management exercise involving densification, canning, transportation and salt disposal. For the purpose of comparison with the bulk of published nuclear waste management costs, cost and fixed charge rate data appropriate to roughly the period 1970 to 1973 are used. Within the context of this order of magnitude appraisal, densification displays some cost advantage, reflected principally in the transportation cost. Dependent on the degree of densification, above a certain clad waste generation rate the transportation savings may be expected to exceed reasonable densification costs. There is no explicit consideration of the decontamination step in this appraisal. The limited accessibility of surface effect decontamination to internal transuranic and activation product contamination suggests a quite small influence of decontamination on the transportation and disposal costs. Decontamination may, however, have a significant effect on the ease of establishing a practicable containment envelope of high reliability throughout the clad waste history. A brief comparison is made of clad waste management costs with the major costs of the nuclear power economy. This comparison implies a virtually unlimited technical latitude for clad waste treatment in accommodating the public safety without significant perturbation of nuclear power costs. It is submitted that clad waste management optimization will be under the primal constraint of maximizing thelong term public safety, with economic analysis useful only as a discriminator between waste handling alternatives of sensibly equivalent containment qualities. Some areas of clad waste treatment meriting increased attention are noted

  11. The hidden costs of self-management services in the accounting activity of a company

    Directory of Open Access Journals (Sweden)

    Dan Ioan TOPOR

    2017-05-01

    Full Text Available This article addresses relevant aspects regarding the hidden costs of self-management services in the accounting area, within the accounting department of a company. With this aim, the authors conducted a study using a questionnaire, whose results were analyzed and interpreted. The hidden costs of the self-management of business accounting services observed in the accounting department of the company have been assessed and the causes of their generating sources were identified and analyzed. The debate of these hidden costs involved the treating of notions that exist in the accounting language, but are still not sufficiently explored by the specialists in the area. We also presented and analyzed the causes of the hidden costs of self-management in the accounting activity, as well as a reporting document for failures, arising from the case study. The article ends with the authors' conclusions regarding the hidden costs of self-management services in the accounting area.

  12. The cost-effectiveness of OM-85 in managing respiratory tract infections in China.

    Science.gov (United States)

    Xuan, Jianwei; Wang, Lijie; Yin, Hongjun; Xuan, Dennis; Zhou, Yan; Hu, Shanlian

    2015-03-01

    To demonstrate the health economic impact of OM-85, a bacterial lysates based immunostimulant, for its approved indications in China. A cost-effectiveness decision tree model was constructed comparing OM-85 with the best supportive care/placebo therapy for managing the acute exacerbation of chronic bronchitis and rhinosinusitis in the Chinese population. Clinical efficacy and adverse events (AE) data were included in the model based on a thorough literature review. All localized direct treatment costs, including drug cost, AE costs, and medical treatment costs for underlining diseases were included from a Chinese third party payer perspective. A Key Opinion Leaders (KOL) survey was conducted with 20 senior physicians specialized in respiratory, ENT, allergy, and immunology fields from tertiary hospitals in Beijing, Shanghai, Guangzhou, Hangzhou, Shenyang, and Wuhan to validate the local treatment costs. Incremental cost-effectiveness ratio (ICER) was calculated based on the above efficacy and cost information. OM-85 is a cost-effective therapy when compared with placebo (standard care). OM-85 can treat/prevent one additional full episode exacerbation of chronic bronchitis and one additional full episode exacerbation of rhinosinusitis with only additional costs of RMB 653 and RMB 1182.84, respectively. In comparison, each acute exacerbation of chronic bronchitis will cost RMB 4510.10, and each acute exacerbation of rhinosinuisitis will cost RMB 1807.21 in a Chinese clinical management setting. One-way sensitivity analyses were performed and the ICER result was demonstrated to be consistent. OM 85 reduces acute exacerbations among patients with chronic bronchitis and chronic rhinosinusitis when compared with Placebo (standard care). From a Chinese payer perspective, OM 85 is a cost-effective therapy in the clinical management of both chronic bronchitis and rhinosinusitis in the adult population.

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

    NARCIS (Netherlands)

    van Maanen, H.; Berghout, E.W.

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

  14. The management of aldosterone-producing adrenal adenomas--does adrenalectomy increase costs?

    Science.gov (United States)

    Reimel, Bethann; Zanocco, Kyle; Russo, Mark J; Zarnegar, Rasa; Clark, Orlo H; Allendorf, John D; Chabot, John A; Duh, Quan-Yang; Lee, James A; Sturgeon, Cord

    2010-12-01

    Most experts agree that primary hyperaldosteronism (PHA) caused by an aldosterone-producing adenoma (APA) is best treated by adrenalectomy. From a public health standpoint, the cost of treatment must be considered. We sought to compare the current guideline-based (surgical) strategy with universal pharmacologic management to determine the optimal strategy from a cost perspective. A decision analysis was performed using a Markov state transition model comparing the strategies for PHA treatment. Pharmacologic management for all patients with PHA was compared with a strategy of screening for and resecting an aldosterone-producing adenoma. Success rates were determined for treatment outcomes based on a literature review. Medicare reimbursement rates were calculated to estimate costs from a third-party payer perspective. Screening for and resecting APAs was the least costly strategy in this model. For a reference patient with 41 remaining years of life, the discounted expected cost of the surgical strategy was $27,821. The discounted expected cost of the medical strategy was $34,691. The cost of adrenalectomy would have to increase by 156% to $22,525 from $8,784 for universal pharmacologic therapy to be less costly. Screening for APA is more costly if fewer than 9.6% of PHA patients have resectable APA. Resection of APAs was the least costly treatment strategy in this decision analysis model. Copyright © 2010 Mosby, Inc. All rights reserved.

  15. Long-term cost-effectiveness of disease management in systolic heart failure.

    Science.gov (United States)

    Miller, George; Randolph, Stephen; Forkner, Emma; Smith, Brad; Galbreath, Autumn Dawn

    2009-01-01

    Although congestive heart failure (CHF) is a primary target for disease management programs, previous studies have generated mixed results regarding the effectiveness and cost savings of disease management when applied to CHF. We estimated the long-term impact of systolic heart failure disease management from the results of an 18-month clinical trial. We used data generated from the trial (starting population distributions, resource utilization, mortality rates, and transition probabilities) in a Markov model to project results of continuing the disease management program for the patients' lifetimes. Outputs included distribution of illness severity, mortality, resource consumption, and the cost of resources consumed. Both cost and effectiveness were discounted at a rate of 3% per year. Cost-effectiveness was computed as cost per quality-adjusted life year (QALY) gained. Model results were validated against trial data and indicated that, over their lifetimes, patients experienced a lifespan extension of 51 days. Combined discounted lifetime program and medical costs were $4850 higher in the disease management group than the control group, but the program had a favorable long-term discounted cost-effectiveness of $43,650/QALY. These results are robust to assumptions regarding mortality rates, the impact of aging on the cost of care, the discount rate, utility values, and the targeted population. Estimation of the clinical benefits and financial burden of disease management can be enhanced by model-based analyses to project costs and effectiveness. Our results suggest that disease management of heart failure patients can be cost-effective over the long term.

  16. Cost-effectiveness analysis of diarrhoea management approaches in Nigeria: A decision analytical model.

    Directory of Open Access Journals (Sweden)

    Charles E Okafor

    2017-12-01

    Full Text Available Diarrhoea is a leading cause of death in Nigerian children under 5 years. Implementing the most cost-effective approach to diarrhoea management in Nigeria will help optimize health care resources allocation. This study evaluated the cost-effectiveness of various approaches to diarrhoea management namely: the 'no treatment' approach (NT; the preventive approach with rotavirus vaccine; the integrated management of childhood illness for diarrhoea approach (IMCI; and rotavirus vaccine plus integrated management of childhood illness for diarrhoea approach (rotavirus vaccine + IMCI.Markov cohort model conducted from the payer's perspective was used to calculate the cost-effectiveness of the four interventions. The markov model simulated a life cycle of 260 weeks for 33 million children under five years at risk of having diarrhoea (well state. Disability adjusted life years (DALYs averted was used to quantify clinical outcome. Incremental cost-effectiveness ratio (ICER served as measure of cost-effectiveness.Based on cost-effectiveness threshold of $2,177.99 (i.e. representing Nigerian GDP/capita, all the approaches were very cost-effective but rotavirus vaccine approach was dominated. While IMCI has the lowest ICER of $4.6/DALY averted, the addition of rotavirus vaccine was cost-effective with an ICER of $80.1/DALY averted. Rotavirus vaccine alone was less efficient in optimizing health care resource allocation.Rotavirus vaccine + IMCI approach was the most cost-effective approach to childhood diarrhoea management. Its awareness and practice should be promoted in Nigeria. Addition of rotavirus vaccine should be considered for inclusion in the national programme of immunization. Although our findings suggest that addition of rotavirus vaccine to IMCI for diarrhoea is cost-effective, there may be need for further vaccine demonstration studies or real life studies to establish the cost-effectiveness of the vaccine in Nigeria.

  17. Levee Setbacks: An Innovative, Cost Effective, and Sustainable Solution for Improved Flood Risk management

    Science.gov (United States)

    2017-06-30

    ER D C/ EL S R- 17 -3 Levee Setbacks: An Innovative , Cost-Effective, and Sustainable Solution for Improved Flood Risk Management En vi...EL SR-17-3 June 2017 Levee Setbacks: An Innovative , Cost-Effective, and Sustainable Solution for Improved Flood Risk Management David L. Smith...alternative view point is necessary. ERDC/EL SR-17-3 4 Levee setbacks are a relatively recent innovation in Corps flood risk management practice

  18. Logistic Cost Management in Enterprises: The Example of Karaman, Aksaray and Kayseri Provinces

    OpenAIRE

    Rabia Özpeynirci; Haluk Duman; Talip Arsu

    2012-01-01

    Logistics management is the customer, market and distributional channel based planning of logistic activities and determining the execution of these activities through outsourcing or within the enterprise and conducting the process. And logistic cost management is the preparation of product-based cost and income analysis of the planned logistic activities. Logistics management has two dimensions for the market (external environment) in one aspect and for the enterprise (internal environment) ...

  19. Digital Preservation Tools for Repository Managers 2: institutional and lifecycle preservation costs

    OpenAIRE

    Hitchcock, Steve; Beagrie, Neil; Hole, Brian

    2010-01-01

    The 5-module JISC KeepIt course on Digital Preservation Tools for Repository Managers was designed by repository managers. Each module consists of a mix of short presentations and hands-on exercises to learn about the basics and gain practice with each of the tools covered. Module 2 covers lifecycle costs for managing digital objects, based on the LIFE approach, and institutional costs. Tools include Keeping Research Data Safe (KRDS) a model, method and survey for assessing the institutional ...

  20. Cost of illness for chronic stable angina patients enrolled in a self-management education trial

    Science.gov (United States)

    McGillion, Michael; Croxford, Ruth; Watt-Watson, Judy; LeFort, Sandra; Stevens, Bonnie; Coyte, Peter

    2008-01-01

    BACKGROUND: Chronic stable angina (CSA) is a major debilitating health problem in Canada. A paucity of relevant cardiovascular data sets has precluded a detailed examination of the impact of interventions on CSA-related costs and its broader economic burden. OBJECTIVES: As part of a larger clinical trial, the authors sought to determine the short-term impact of a standardized self-management training program on CSA-related costs. A secondary objective was to estimate the total annualized cost of CSA per patient from a societal perspective. METHODS: Pre- and three-month post-test cost data were collected on 117 participants using the Ambulatory Home Care Record. Mean annualized direct, indirect and system-related CSA costs (2003 to 2005) were estimated; total per-patient CSA costs from a societal perspective were calculated as the sum of these costs. RESULTS: The mean (± SD) age of participants was 68±11 years; 80% were male. The program did not impact costs in the short-term. Direct annual out-of-pocket costs, including money paid for health care, travel to appointments, medication, equipment and home support totaled $3,267. Indirect costs, reflecting the value of all unpaid time spent by those engaged in angina-related care, were $12,963. System costs, including costs paid by public and private insurers, were $2,979. Total estimated annual CSA costs from a societal perspective were $19,209 per patient. CONCLUSIONS: These data suggest that CSA imposes a major economic burden, comparable with other prevalent conditions such as chronic noncancer pain. Advancements in self-management training research are needed to help reduce the economic burden of CSA in Canada. PMID:18841254

  1. Development of a computer program for the cost analysis of spent fuel management

    International Nuclear Information System (INIS)

    Choi, Heui Joo; Lee, Jong Youl; Choi, Jong Won; Cha, Jeong Hun; Whang, Joo Ho

    2009-01-01

    So far, a substantial amount of spent fuels have been generated from the PWR and CANDU reactors. They are being temporarily stored at the nuclear power plant sites. It is expected that the temporary storage facility will be full of spent fuels by around 2016. The government plans to solve the problem by constructing an interim storage facility soon. The radioactive management act was enacted in 2008 to manage the spent fuels safety in Korea. According to the act, the radioactive waste management fund which will be used for the transportation, interim storage, and the final disposal of spent fuels has been established. The cost for the management of spent fuels is surprisingly high and could include a lot of uncertainty. KAERI and Kyunghee University have developed cost estimation tools to evaluate the cost for a spent fuel management based on an engineering design and calculation. It is not easy to develop a tool for a cost estimation under the situation that the national policy on a spent fuel management has not yet been fixed at all. Thus, the current version of the computer program is based on the current conceptual design of each management system. The main purpose of this paper is to introduce the computer program developed for the cost analysis of a spent fuel management. In order to show the application of the program, a spent fuel management scenario is prepared, and the cost for the scenario is estimated

  2. Laboratory manager's financial handbook. Cost accounting: the road map to financial success.

    Science.gov (United States)

    Travers, E M

    1996-01-01

    Cost accounting is the most basic element of the laboratory's financial management structure. Historically, cost accounting in the nonmedical world referred to accumulating and assigning costs to units of production and departments, primarily for inventory valuation and income determination. In the health industry, microcost accounting is distinguishable from macrocost (management/internal) accounting and serves multiple purposes. Microcost accounting pertains to gathering and providing information for decision making. The range of decisions include managing recurring operations, making nonrecurring strategic decisions, and formulating major organizational policies. Macrocost accounting fulfills the legal requirements of reporting to stockholders, auditors, governmental agencies, and other external parties.

  3. Cost Implications of an Interim Storage Facility in the Waste Management System

    Energy Technology Data Exchange (ETDEWEB)

    Jarrell, Joshua J. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Joseph, III, Robert Anthony [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Howard, Rob L [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Petersen, Gordon M. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Nutt, Mark [Argonne National Lab. (ANL), Argonne, IL (United States); Carter, Joe [Savannah River Site (SRS), Aiken, SC (United States). Savannah River National Lab. (SRNL); Cotton, Thomas [Complex Systems Group, Bozeman, MT (United States)

    2016-09-01

    This report provides an evaluation of the cost implications of incorporating a consolidated interim storage facility (ISF) into the waste management system (WMS). Specifically, the impacts of the timing of opening an ISF relative to opening a repository were analyzed to understand the potential effects on total system costs.

  4. Cost-Effectiveness of Management Training in the Informal Sector. Discussion Paper No. 101.

    Science.gov (United States)

    Nubler, Irmgard

    A research project in the Ivory Coast, Kenya, and Tanzania evaluated the cost effectiveness of management training seminars for women entrepreneurs in the informal sector. Women, a large and growing part of entrepreneurs, had less access to needed resources, skills, and information than men. Reasons for failure to study the cost effectiveness and…

  5. Cost-benefit analysis of the introduction and implementation of a Terminology Management System

    DEFF Research Database (Denmark)

    Grinsted, Annelise; Erdman Thomsen, Hanne

    2008-01-01

    distinctive competences. However, management in private and public organizations (most often) requires concrete figures and numbers to document the arguments before allocating resources. Cost/benefit-analysis supports the arguments through a comparison between benefits and costs of a given new initiative...

  6. Integrated emission management for cost optimal EGR-SCR balancing in diesels

    NARCIS (Netherlands)

    Willems, F.P.T.; Mentink, P.R.; Kupper, F.; Eijnden, E.A.C. van den

    2013-01-01

    The potential of a cost-based optimization method is experimentally demonstrated on a Euro-VI heavy-duty diesel engine. Based on the actual engine-aftertreatment state, this model-based Integrated Emission Management (IEM) strategy minimizes operational (fuel and AdBlue) costs within emission

  7. 77 FR 12925 - Federal Acquisition Regulation; Proper Use and Management of Cost-Reimbursement Contracts

    Science.gov (United States)

    2012-03-02

    ...-Reimbursement Contracts AGENCIES: Department of Defense (DoD), General Services Administration (GSA), and... addresses the use and management of cost- reimbursement contracts. DATES: Effective Date: April 2, 2012 FOR...-reimbursement contracts in the following three areas: 1. Circumstances when cost-reimbursement contracts are...

  8. 76 FR 14543 - Federal Acquisition Regulation; Proper Use and Management of Cost-Reimbursement Contracts

    Science.gov (United States)

    2011-03-16

    ..., Sequence 1] RIN 9000-AL78 Federal Acquisition Regulation; Proper Use and Management of Cost-Reimbursement... other than firm-fixed-price contracts (e.g., cost-reimbursement, time-and-material, and labor-hour...-reimbursement contracts and identifies the following three areas that the Defense Acquisition Regulation Council...

  9. Logistics Cost Calculation of Implementation Warehouse Management System: A Case Study

    Directory of Open Access Journals (Sweden)

    Kučera Tomáš

    2017-01-01

    Full Text Available Warehouse management system can take full advantage of the resources and provide efficient warehousing services. The paper aims to show advantages and disadvantages of the warehouse management system in a chosen enterprise, which is focused on logistics services and transportation. The paper can bring new innovative approach for warehousing and presents how logistics enterprise can reduce logistics costs. This approach includes cost reduction of the establishment, operation and savings in the overall assessment of the implementation of the warehouse management system. The innovative warehouse management system will be demonstrated as the case study, which is classified as a qualitative scientific method, in the chosen logistics enterprise. The paper is based on the research of the world literature, analyses of the internal logistics processes, data and finally enterprise documents. The paper discovers costs related to personnel costs, handling equipment costs and costs for material identification. Implementation of the warehouse management system will reduce overall logistics costs of warehousing and extend the warehouse management system to other parts of the logistics chain.

  10. Life-cycle costs for the Department of Energy waste management programmatic environmental impact statement (draft)

    International Nuclear Information System (INIS)

    Sherick, M.J.; Shropshire, D.E.; Hsu, K.M.

    1995-08-01

    The U.S. Department of Energy (DOE) Office of Environmental Management has produced a Programmatic Environmental Impact Statement (PEIS) in order to assess the potential consequences resulting from a cross section of possible waste management strategies for the DOE complex. The PEIS has been prepared in compliance with the National Environmental Policy Act, and includes evaluations of a variety of alternatives. The analysis performed for the PEIS included the development of life-cycle cost estimates for the different waste management alternatives being considered. These cost estimates were used in the PEIS to support the identification and evaluation of economic impacts. Information developed during the preparation of the life-cycle cost estimates was also used to support risk and socioeconomic analyses performed for each of the alternatives. This technical report provides an overview of the methodology used to develop the life-cycle cost estimates for the PEIS alternatives. The methodology that was applied made use of the Waste Management Facility Cost Information Reports, which provided a consistent approach and estimating basis for the PEIS cost evaluations. By maintaining consistency throughout the cost analyses, life-cycle costs of the various alternatives can be compared and evaluated on a relative basis. This technical report also includes the life-cycle cost estimate results for each of the PEIS alternatives evaluated. Summary graphs showing the results for each waste type are provided in the main document, and tables showing different breakdowns of the cost estimates are provided in the Appendices A-D. Appendix E contains PEIS cost information that was developed using an approach different than the standard methodology described in this report

  11. Patient level cost of diabetes self-management education programmes: an international evaluation.

    Science.gov (United States)

    Doyle, Gerardine; O'Donnell, Shane; Quigley, Etáin; Cullen, Kate; Gibney, Sarah; Levin-Zamir, Diane; Ganahl, Kristin; Müller, Gabriele; Muller, Ingrid; Maindal, Helle Terkildsen; Chang, Wushou Peter; Van Den Broucke, Stephan

    2017-06-04

    The objective of this study was to examine the value of time-driven activity-based costing (TDABC) in understanding the process and costs of delivering diabetes self-management education (DSME) programmes in a multicountry comparative study. Outpatient settings in five European countries (Austria, Denmark, Germany, Ireland, UK) and two countries outside Europe, Taiwan and Israel. Providers of DSME programmes across participating countries (N=16) including healthcare professionals, administrators and patients taking part in DSME programmes. Primary measure: time spent by providers in the delivery of DSME and resources consumed in order to compute programme costs. Secondary measures: self-report measures of behavioural self-management and diabetes disease/health-related outcomes. We found significant variation in costs and the processes of how DSME programmes are provided across and within countries. Variations in costs were driven by a combination of price variances, mix of personnel skill and efficiency variances. Higher cost programmes were not found to have achieved better relative outcomes. The findings highlight the value of TDABC in calculating a patient level cost and potential of the methodology to identify process improvements in guiding the optimal allocation of scarce resources in diabetes care, in particular for DSME that is often underfunded. This study is the first to measure programme costs using estimates of the actual resources used to educate patients about managing their medical condition and is the first study to map such costs to self-reported behavioural and disease outcomes. The results of this study will inform clinicians, managers and policy makers seeking to enhance the delivery of DSME programmes. The findings highlight the benefits of adopting a TDABC approach to understanding the drivers of the cost of DSME programmes in a multicountry study to reveal opportunities to bend the cost curve for DSME. © Article author(s) (or their employer

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

    Science.gov (United States)

    Ohura, Takehiko; Sanada, Hiromi; Mino, Yoshio

    2004-01-01

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

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

    Science.gov (United States)

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

    2013-11-01

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

  14. 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

  15. Performance indicators, practices and maintenance costs in tires management of a transport company

    Directory of Open Access Journals (Sweden)

    Marcos Dario

    2014-12-01

    Full Text Available There are three operational costs that are more expressive for PSL: vehicle maintenance, tires and fuel. In studies of maintenance has been little researched the concept of tire management, technical maintenance and performance together. In this context, this study aims at identifying the practices and performance indicators in the area of maintenance and tire management also analyze the influence of costs applied to the tires on the total cost of maintenance. We conducted a case study of exploratory and descriptive. The main instruments of data collection were on-site observation, unstructured interviews, document analysis and reports results indicators. Data were analyzed by correlation analysis and multiple regression. It was revealed that among the performance indicators in the management of tire maintenance costs applied to the tires have a higher correlation with the total cost of maintenance. The ANOVA indicated that tire maintenance costs influence in 54% of the variations in the total cost of maintenance. We clarified the concepts of maintenance techniques specific tire management, and identify performance indicators in the area of tire managent.

  16. A comparison of costs associated with utility management options for dry active waste

    Energy Technology Data Exchange (ETDEWEB)

    Hornibrook, C. [EPRI, Palo Alto, CA (United States)

    1995-12-31

    The economics of low level waste management is receiving more attention today than ever before. This is due to four factors: (1) the increases in the cost of processing of these wastes; (2) increases in the cost of disposal; (3) the addition of storage costs for those without access to disposal; and (4) the increasing competitive nature of the electric generation industry. These pressures are forcing the industry to update it`s evaluation of the mix of processing that will afford it the best long term economics and minimize it`s risks for unforeseen costs. Whether disposal is available or not, all utilities face the same challenge of minimizing the costs associated with the management of these wastes. There are a number of variables that will impact how a utility manages their wastes but the problem is the uncertainty of what will actually happen, i.e., will disposal be available, when and at what cost. Using the EPRI-developed WASTECOST: DAW code, this paper explores a variety of LLW management options available to utilities. Along with providing the costs and benefits, other technical considerations which play an important part in the management of these wastes are also addressed.

  17. Equipment cost optimization

    International Nuclear Information System (INIS)

    Ribeiro, E.M.; Farias, M.A.; Dreyer, S.R.B.

    1995-01-01

    Considering the importance of the cost of material and equipment in the overall cost profile of an oil company, which in the case of Petrobras, represents approximately 23% of the total operational cost or 10% of the sales, an organization for the optimization of such costs has been established within Petrobras. Programs are developed aiming at: optimization of life-cycle cost of material and equipment; optimization of industrial processes costs through material development. This paper describes the methodology used in the management of the development programs and presents some examples of concluded and ongoing programs, which are conducted in permanent cooperation with suppliers, technical laboratories and research institutions and have been showing relevant results

  18. Evaluation of Risk Management Strategies for a Low-Cost, High-Risk Project

    Science.gov (United States)

    Shishko, Robert; Jorgensen, Edward J.

    1996-01-01

    This paper summarizes work in progress to define and implement a risk management process tailored to a low-cost, high-risk, NASA mission -the Microrover Flight Experiment (MFEX, commonly called the Mars microrover).

  19. Defense Inventory Management: Expanding Use of Best Practices for Hardware Items Can Reduce Logistics Costs

    National Research Council Canada - National Science Library

    1998-01-01

    ...) logistics practices with those of the private sector. We are continuously examining DOD'S inventory management practices to identify areas where costs can be reduced and problems can be avoided by using leading private sector practices...

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

    National Research Council Canada - National Science Library

    Cole, Richard A

    2006-01-01

    ...) when they significantly degrade services provided by water resources. Government agencies, utilities, and other water resource managers incur substantial costs controlling ANS and repairing damage to restore service performance to desired levels...

  1. 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.

  2. Using Multiple and Logistic Regression to Estimate the Median WillCost and Probability of Cost and Schedule Overrun for Program Managers

    Science.gov (United States)

    2017-03-23

    Logistic Regression to Estimate the Median Will-Cost and Probability of Cost and Schedule Overrun for Program Managers Ryan C. Trudelle, B.S...not the other. We are able to give logistic regression models to program managers that identify several program characteristics for either...considered acceptable. We recommend the use of our logistic models as a tool to manage a portfolio of programs in order to gain potential elusive

  3. Invisible costs, visible savings.

    Science.gov (United States)

    Lefever, G

    1999-08-01

    By identifying hidden inventory costs, nurse managers can save money for the organization. Some measures include tracking and standardizing supplies, accurately evaluating patients' needs, and making informed purchasing decisions.

  4. Supply risk management from a transaction cost and social exchange theory perspective

    OpenAIRE

    Hoffmann, Petra; Schiele, Holger; Song, Michael; Krabbendam, Johannes Jacobus

    2012-01-01

    Supply risk management gained prominence over the last decade, both in the academic discourse and in practical application. This research examines the influence of Transaction Cost characteristics -behavioral uncertainty, environmental uncertainty and asset specificity on supply risk management performance. We also identify two antecedents of the transaction cost constructs based on social exchange theory: dependency and preferred customer status. We used survey data to discover a positive in...

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

    Science.gov (United States)

    2006-09-01

    ERDC/TN ANSRP-06-3 September 2006 Freshwater Aquatic Nuisance Species Impacts and Management Costs and Benefits at Federal Water Resources...Cole, R. A. (2006). “ Freshwater aquatic nuisance species impacts and management costs and benefits at Federal Water resources projects,” ANSRP...Projects1 by Richard A. Cole THE ISSUE: A small fraction of the species that inhabit the nation’s fresh waters become aquatic nuisance species (ANS

  6. Measuring Healthcare Providers' Performances Within Managed Competition Using Multidimensional Quality and Cost Indicators.

    Science.gov (United States)

    Portrait, France R M; van der Galiën, Onno; Van den Berg, Bernard

    2016-04-01

    The Dutch healthcare system is in transition towards managed competition. In theory, a system of managed competition involves incentives for quality and efficiency of provided care. This is mainly because health insurers contract on behalf of their clients with healthcare providers on, potentially, quality and costs. The paper develops a strategy to comprehensively analyse available multidimensional data on quality and costs to assess and report on the relative performance of healthcare providers within managed competition. We had access to individual information on 2409 clients of 19 Dutch diabetes care groups on a broad range of (outcome and process related) quality and cost indicators. We carried out a cost-consequences analysis and corrected for differences in case mix to reduce incentives for risk selection by healthcare providers. There is substantial heterogeneity between diabetes care groups' performances as measured using multidimensional indicators on quality and costs. Better quality diabetes care can be achieved with lower or higher costs. Routine monitoring using multidimensional data on quality and costs merged at the individual level would allow a systematic and comprehensive analysis of healthcare providers' performances within managed competition. Copyright © 2015 John Wiley & Sons, Ltd.

  7. Cost analysis of debridement and retention for management of prosthetic joint infection.

    Science.gov (United States)

    Peel, T N; Dowsey, M M; Buising, K L; Liew, D; Choong, P F M

    2013-02-01

    Prosthetic joint infection remains one of the most devastating complications of arthroplasty. Debridement and retention of the prosthesis is an attractive management option in carefully selected patients. Despite this, there are no data investigating the cost of this management modality for prosthetic joint infections. The aim of this case-control study was to calculate the cost associated with debridement and retention for management of prosthetic joint infection compared with primary joint replacement surgery without prosthetic joint infection. From 1 January 2008 to 30 June 2010, there were 21 prosthetic joint infections matched to 42 control patients. Controls were matched to cases according to the arthroplasty site, age and sex. Cases had a greater number of unplanned readmissions (100% vs. 7.1%; p prosthetic joint infection the total cost, including index operation and costs of management of the prosthetic joint infection, was 3.1 times the cost of primary arthoplasty; the mean cost for cases was Australian dollars (AUD) $69,414 (±29,869) compared with $22,085 (±8147) (p prosthetic joint infections will also increase, placing significant burden on the health system. Our study adds significantly to the growing body of evidence highlighting the substantial costs associated with prosthetic joint infection. © 2011 The Authors. Clinical Microbiology and Infection © 2011 European Society of Clinical Microbiology and Infectious Diseases.

  8. Tracking environmental costs

    International Nuclear Information System (INIS)

    Blahutova, Z.

    2011-01-01

    Tracking Environmental Costs and Investments in SAP will provide us with a managerial tool that will help us understand better the magnitude of the financial resources we are dedicating to environmental protection activities and investments. Environmental Cost Accounting is a new project in Slovenske Elektrarne that will be particularly valuable for the Company's environmental management initiatives, such as waste monitoring, cleaner production, eco-design and environmental management systems; its launch is expected in September. (author)

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

    Science.gov (United States)

    King, Russel J.

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

  10. NPP construction cost in Canada

    International Nuclear Information System (INIS)

    Gorshkov, A.L.

    1988-01-01

    The structure of capital costs during NPP construction in Canada is considered. Capital costs comprise direct costs (cost of the ground and ground rights, infrastructure, reactor equipment, turbogenerators, electrotechnical equipment, auxiliary equipment), indirect costs (construction equipment and services, engineering works and management services, insurance payments, freight, training, operating expenditures), capital per cents for the period of construction and cost of heavy water storages. It proceeds from the analysis of the construction cost structure for a NPP with the CANDU reactor of unit power of 515, 740 and 880 MW, that direct costs make up on the average 62%

  11. Methods for cost management during product development: A review and comparison of different literatures

    NARCIS (Netherlands)

    Wouters, M.; Morales, S.; Grollmuss, S.; Scheer, M.

    2016-01-01

    Purpose The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales,

  12. Assessing the opportunity cost of implementing streamside management zone guidelines in eastern hardwood forests

    Science.gov (United States)

    Chris B. LeDoux

    2006-01-01

    Forest landowners, managers, loggers, land-use planners, and other decision/policy makers need to understand the opportunity cost associated with different levels of allowable management and required/voluntary protection in streamside management zones (SMZs). Four different logging technologies, two mature hardwood stands, three levels of streamside zone protection,...

  13. Cost-effectiveness of nitrogen mitigation by alternative household wastewater management technologies.

    Science.gov (United States)

    Wood, Alison; Blackhurst, Michael; Hawkins, Troy; Xue, Xiaobo; Ashbolt, Nicholas; Garland, Jay

    2015-03-01

    Household wastewater, especially from conventional septic systems, is a major contributor to nitrogen pollution. Alternative household wastewater management technologies provide similar sewerage management services but their life cycle costs and nitrogen flow implications remain uncertain. This paper addresses two key questions: (1) what are the total costs, nitrogen mitigation potential, and cost-effectiveness of a range of conventional and alternative municipal wastewater treatment technologies, and (2) what uncertainties influence these outcomes and how can we improve our understanding of these technologies? We estimate a household nitrogen mass balance for various household wastewater treatment systems and combine this mass balance with life cycle cost assessment to calculate the cost-effectiveness of nitrogen mitigation, which we define as nitrogen removed from the local watershed. We apply our methods to Falmouth, MA, where failing septic systems have caused heightened eutrophication in local receiving water bodies. We find that flushing and dry (composting) urine-diversion toilets paired with conventional septic systems for greywater management demonstrate the lowest life cycle cost and highest cost-effectiveness (dollars per kilogram of nitrogen removed from the watershed). Composting toilets are also attractive options in some cases, particularly best-case nitrogen mitigation. Innovative/advanced septic systems designed for high-level nitrogen removal are cost-competitive options for newly constructed homes, except at their most expensive. A centralized wastewater treatment plant is the most expensive and least cost-effective option in all cases. Using a greywater recycling system with any treatment technology increases the cost without adding any nitrogen removal benefits. Sensitivity analysis shows that these results are robust considering a range of cases and uncertainties. Copyright © 2014 The Authors. Published by Elsevier Ltd.. All rights reserved.

  14. 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.

  15. Cost optimization of a real-time GIS-based management system for hazardous waste transportation.

    Science.gov (United States)

    Zhu, Yun; Lin, Che-Jen; Zhong, Yilong; Zhou, Qing; Lin, Che-Jen; Chen, Chunyi

    2010-08-01

    In this paper, the design and cost analysis of a real-time, geographical information system (GIS) based management system for hazardous waste transportation are described. The implementation of such a system can effectively prevent illegal dumping and perform emergency responses during the transportation of hazardous wastes. A case study was conducted in Guangzhou, China to build a small-scale, real-time management system for waste transportation. Two alternatives were evaluated in terms of system capability and cost structure. Alternative I was the building of a complete real-time monitoring and management system in a governing agency; whereas alternative II was the combination of the existing management framework with a commercial Telematics service to achieve the desired level of monitoring and management. The technological framework under consideration included locating transportation vehicles using a global positioning system (GPS), exchanging vehicle location data via the Internet and Intranet, managing hazardous waste transportation using a government management system and responding to emergencies during transportation. Analysis of the cost structure showed that alternative II lowered the capital and operation cost by 38 and 56% in comparison with alternative I. It is demonstrated that efficient management can be achieved through integration of the existing technological components with additional cost benefits being achieved by streamlined software interfacing.

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

    Science.gov (United States)

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

    2016-01-01

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

  17. Optimal scenario balance of reduction in costs and greenhouse gas emissions for municipal solid waste management

    Institute of Scientific and Technical Information of China (English)

    邓娜; 张强; 陈广武; 齐长青; 崔文谦; 张于峰; 马洪亭

    2015-01-01

    To reduce carbon intensity, an improved management method balancing the reduction in costs and greenhouse gas (GHG) emissions is required for Tianjin’s waste management system. Firstly, six objective functions, namely, cost minimization, GHG minimization, eco-efficiency minimization, cost maximization, GHG maximization and eco-efficiency maximization, are built and subjected to the same constraints with each objective function corresponding to one scenario. Secondly, GHG emissions and costs are derived from the waste flow of each scenario. Thirdly, the range of GHG emissions and costs of other potential scenarios are obtained and plotted through adjusting waste flow with infinitely possible step sizes according to the correlation among the above six scenarios. And the optimal scenario is determined based on this range. The results suggest the following conclusions. 1) The scenarios located on the border between scenario cost minimization and GHG minimization create an optimum curve, and scenario GHG minimization has the smallest eco-efficiency on the curve;2) Simple pursuit of eco-efficiency minimization using fractional programming may be unreasonable; 3) Balancing GHG emissions from incineration and landfills benefits Tianjin’s waste management system as it reduces GHG emissions and costs.

  18. Examining the effectiveness of municipal solid waste management systems: an integrated cost-benefit analysis perspective with a financial cost modeling in Taiwan.

    Science.gov (United States)

    Weng, Yu-Chi; Fujiwara, Takeshi

    2011-06-01

    In order to develop a sound material-cycle society, cost-effective municipal solid waste (MSW) management systems are required for the municipalities in the context of the integrated accounting system for MSW management. Firstly, this paper attempts to establish an integrated cost-benefit analysis (CBA) framework for evaluating the effectiveness of MSW management systems. In this paper, detailed cost/benefit items due to waste problems are particularly clarified. The stakeholders of MSW management systems, including the decision-makers of the municipalities and the citizens, are expected to reconsider the waste problems in depth and thus take wise actions with the aid of the proposed CBA framework. Secondly, focusing on the financial cost, this study develops a generalized methodology to evaluate the financial cost-effectiveness of MSW management systems, simultaneously considering the treatment technological levels and policy effects. The impacts of the influencing factors on the annual total and average financial MSW operation and maintenance (O&M) costs are analyzed in the Taiwanese case study with a demonstrative short-term future projection of the financial costs under scenario analysis. The established methodology would contribute to the evaluation of the current policy measures and to the modification of the policy design for the municipalities. Crown Copyright © 2011. Published by Elsevier Ltd. All rights reserved.

  19. Examining the effectiveness of municipal solid waste management systems: An integrated cost-benefit analysis perspective with a financial cost modeling in Taiwan

    International Nuclear Information System (INIS)

    Weng, Yu-Chi; Fujiwara, Takeshi

    2011-01-01

    In order to develop a sound material-cycle society, cost-effective municipal solid waste (MSW) management systems are required for the municipalities in the context of the integrated accounting system for MSW management. Firstly, this paper attempts to establish an integrated cost-benefit analysis (CBA) framework for evaluating the effectiveness of MSW management systems. In this paper, detailed cost/benefit items due to waste problems are particularly clarified. The stakeholders of MSW management systems, including the decision-makers of the municipalities and the citizens, are expected to reconsider the waste problems in depth and thus take wise actions with the aid of the proposed CBA framework. Secondly, focusing on the financial cost, this study develops a generalized methodology to evaluate the financial cost-effectiveness of MSW management systems, simultaneously considering the treatment technological levels and policy effects. The impacts of the influencing factors on the annual total and average financial MSW operation and maintenance (O and M) costs are analyzed in the Taiwanese case study with a demonstrative short-term future projection of the financial costs under scenario analysis. The established methodology would contribute to the evaluation of the current policy measures and to the modification of the policy design for the municipalities.

  20. Cost of management of severe pneumonia in young children: systematic analysis

    Science.gov (United States)

    Zhang, Shanshan; Sammon, Peter M.; King, Isobel; Andrade, Ana Lucia; Toscano, Cristiana M.; Araujo, Sheila N; Sinha, Anushua; Madhi, Shabir A.; Khandaker, Gulam; Yin, Jiehui Kevin; Booy, Robert; Huda, Tanvir M; Rahman, Qazi S; El Arifeen, Shams; Gentile, Angela; Giglio, Norberto; Bhuiyan, Mejbah U.; Sturm–Ramirez, Katharine; Gessner, Bradford D.; Nadjib, Mardiati; Carosone–Link, Phyllis J.; Simões, Eric AF; Child, Jason A; Ahmed, Imran; Bhutta, Zulfiqar A; Soofi, Sajid B; Khan, Rumana J; Campbell, Harry; Nair, Harish

    2016-01-01

    Background Childhood pneumonia is a major cause of childhood illness and the second leading cause of child death globally. Understanding the costs associated with the management of childhood pneumonia is essential for resource allocation and priority setting for child health. Methods We conducted a systematic review to identify studies reporting data on the cost of management of pneumonia in children younger than 5 years old. We collected unpublished cost data on non–severe, severe and very severe pneumonia through collaboration with an international working group. We extracted data on cost per episode, duration of hospital stay and unit cost of interventions for the management of pneumonia. The mean (95% confidence interval, CI) and median (interquartile range, IQR) treatment costs were estimated and reported where appropriate. Results We identified 24 published studies eligible for inclusion and supplemented these with data from 10 unpublished studies. The 34 studies included in the cost analysis contained data on more than 95 000 children with pneumonia from both low– and–middle income countries (LMIC) and high–income countries (HIC) covering all 6 WHO regions. The total cost (per episode) for management of severe pneumonia was US$ 4.3 (95% CI 1.5–8.7), US$ 51.7 (95% CI 17.4–91.0) and US$ 242.7 (95% CI 153.6–341.4)–559.4 (95% CI 268.9–886.3) in community, out–patient facilities and different levels of hospital in–patient settings in LMIC. Direct medical cost for severe pneumonia in hospital inpatient settings was estimated to be 26.6%–115.8% of patients’ monthly household income in LMIC. The mean direct non–medical cost and indirect cost for severe pneumonia management accounted for 0.5–31% of weekly household income. The mean length of stay (LOS) in hospital for children with severe pneumonia was 5.8 (IQR 5.3–6.4) and 7.7 (IQR 5.5–9.9) days in LMIC and HIC respectively for these children. Conclusion This is the most

  1. A cost management model for hospital food and nutrition in a public hospital.

    Science.gov (United States)

    Neriz, Liliana; Núñez, Alicia; Ramis, Francisco

    2014-11-13

    In Chile, the use of costing systems in the public sector is limited. The Ministry of Health requires hospitals to manage themselves with the aim of decentralizing health care services and increasing their quality. However, self-management with a lack of accounting information is almost impossible. On the other hand, nutrition department costs have barely been studied before, and there are no studies specifically for activity based costing (ABC) systems. ABC focuses on the process and traces health care activities to gain a more accurate measurement of the object costs and the financial performance of an organization. This paper uses ABC in a nutrition unit of a public hospital of high complexity to determine costs associated with the different meals for inpatients. The paper also provides an activity based management (ABM) analysis for this unit. The results show positive effects on the reduction of costs for the nutrition department after implementing ABC/ABM. Therefore, there are opportunities to improve the profitability of the area and the results could also be replicated to other areas in the hospital. ABC shed light on the amount of nutritionist time devoted to completing paperwork, and as a result, system changes were introduced to reduce this burden and allow them to focus on more relevant activities. Additional efficiencies were achieved through the elimination of non-value adding activities and automation of reports. ABC reduced the cost of the nutrition department and could produce similar results in other areas of the hospital. This is a practical application of a financial management tool, ABC, which would be useful for hospital managers to reduce costs and improve the management of the unit. This paper takes ABC and examines its use in an area, which has had little exposure to the benefits of this tool.

  2. Cost of management in epistaxis admission: Impact of patient and hospital characteristics.

    Science.gov (United States)

    Goljo, Erden; Dang, Rajan; Iloreta, Alfred M; Govindaraj, Satish

    2015-12-01

    To investigate patient and hospital characteristics associated with increased cost and length of stay in the inpatient management of epistaxis. Retrospective cross-sectional study of the 2008 to 2012 National (Nationwide) Inpatient Sample. Patient and hospital characteristics of epistaxis admissions were analyzed. Multiple linear regression analysis was used to ascertain variables associated with increased cost and length of hospital stay. Variables significantly associated with high cost were further analyzed to determine the contribution of operative intervention and total procedures to cost. A total of 16,828 patients with an admitting diagnosis of epistaxis were identified. The average age was 67.5; 52.3% of the patients were male; 73.3% of the patients were Caucasian; and 70.7% of the hospital stays were government funded. The average length of stay was 3.24 days, and average hospitalization cost was $6,925. Longer length of stay was associated with black race, alcohol abuse, sinonasal disease, renal disease, Medicaid, and care at a northeastern U.S. hospital. Increased hospitalization costs of > $1,000 were associated with Asian/Pacific Islander race; sinonasal disease; renal disease; top income quartile; and care at urban teaching, northeastern, and western hospitals in the United States. High costs were predicted by procedural intervention in patients with comorbid alcohol abuse, sinonasal disease, renal disease, patients with private insurance, and patients managed at large hospitals. Although hospitalization costs are complex and multifactorial, we were able to identify patient and hospital characteristics associated with high costs in the management of epistaxis. Early identification and intervention, combined with implementation of targeted hospital management protocols, may improve outcomes and reduce financial burden. 2C. © 2015 The American Laryngological, Rhinological and Otological Society, Inc.

  3. The Relationship between Cost Leadership Strategy, Total Quality Management Applications and Financial Performance

    Directory of Open Access Journals (Sweden)

    Ali KURT

    2016-03-01

    Full Text Available Firms need to implement some competition strategies and total quality management applications to overcome the fierce competition among others. The purpose of this study is to show the relationship between cost leadership strategy, total quality management applications and firms’ financial performance with literature review and empirical analysis. 449 questionnaires were conducted to the managers of 142 big firms. The data gathered was assessed with AMOS. As a result, the relationship between cost leadership strategy, total quality management applications and firms’ financial performance has been gathered. In addition, the relationship between TQM applications and financial performance has also been gathered.

  4. Cost-effective management alternatives for Snake River Chinook salmon: a biological-economic synthesis.

    Science.gov (United States)

    Halsing, David L; Moore, Michael R

    2008-04-01

    The mandate to increase endangered salmon populations in the Columbia River Basin of North America has created a complex, controversial resource-management issue. We constructed an integrated assessment model as a tool for analyzing biological-economic trade-offs in recovery of Snake River spring- and summer-run chinook salmon (Oncorhynchus tshawytscha). We merged 3 frameworks: a salmon-passage model to predict migration and survival of smolts; an age-structured matrix model to predict long-term population growth rates of salmon stocks; and a cost-effectiveness analysis to determine a set of least-cost management alternatives for achieving particular population growth rates. We assessed 6 individual salmon-management measures and 76 management alternatives composed of one or more measures. To reflect uncertainty, results were derived for different assumptions of effectiveness of smolt transport around dams. Removal of an estuarine predator, the Caspian Tern (Sterna caspia), was cost-effective and generally increased long-term population growth rates regardless of transport effectiveness. Elimination of adult salmon harvest had a similar effect over a range of its cost estimates. The specific management alternatives in the cost-effective set depended on assumptions about transport effectiveness. On the basis of recent estimates of smolt transport effectiveness, alternatives that discontinued transportation or breached dams were prevalent in the cost-effective set, whereas alternatives that maximized transportation dominated if transport effectiveness was relatively high. More generally, the analysis eliminated 80-90% of management alternatives from the cost-effective set. Application of our results to salmon management is limited by data availability and model assumptions, but these limitations can help guide research that addresses critical uncertainties and information. Our results thus demonstrate that linking biology and economics through integrated models can

  5. Medicaid care management: description of high-cost addictions treatment clients.

    Science.gov (United States)

    Neighbors, Charles J; Sun, Yi; Yerneni, Rajeev; Tesiny, Ed; Burke, Constance; Bardsley, Leland; McDonald, Rebecca; Morgenstern, Jon

    2013-09-01

    High utilizers of alcohol and other drug treatment (AODTx) services are a priority for healthcare cost control. We examine characteristics of Medicaid-funded AODTx clients, comparing three groups: individuals cost clients in the top decile of AODTx expenditures (HC; n=5,718); and 1760 enrollees in a chronic care management (CM) program for HC clients implemented in 22 counties in New York State. Medicaid and state AODTx registry databases were combined to draw demographic, clinical, social needs and treatment history data. HC clients accounted for 49% of AODTx costs funded by Medicaid. As expected, HC clients had significant social welfare needs, comorbid medical and psychiatric conditions, and use of inpatient services. The CM program was successful in enrolling some high-needs, high-cost clients but faced barriers to reaching the most costly and disengaged individuals. Copyright © 2013 Elsevier Inc. All rights reserved.

  6. Multi-objective optimization approach for cost management during product design at the conceptual phase

    Science.gov (United States)

    Durga Prasad, K. G.; Venkata Subbaiah, K.; Narayana Rao, K.

    2014-03-01

    The effective cost management during the conceptual design phase of a product is essential to develop a product with minimum cost and desired quality. The integration of the methodologies of quality function deployment (QFD), value engineering (VE) and target costing (TC) could be applied to the continuous improvement of any product during product development. To optimize customer satisfaction and total cost of a product, a mathematical model is established in this paper. This model integrates QFD, VE and TC under multi-objective optimization frame work. A case study on domestic refrigerator is presented to show the performance of the proposed model. Goal programming is adopted to attain the goals of maximum customer satisfaction and minimum cost of the product.

  7. On-site vs off-site management of environmental restoration waste: A cost effectiveness analysis

    International Nuclear Information System (INIS)

    Morse, M.A.; Aamodt, P.L.; Cox, W.B.

    1996-01-01

    The Sandia National Laboratories Environmental Restoration Project is expected to generate relatively large volumes of hazardous waste as a result of cleanup operations. These volumes will exceed the Laboratories existing waste management capacity. This paper presents four options for managing remediation wastes, including three alternatives for on-site waste management utilizing a corrective action management unit (CAMU). Costs are estimated for each of the four options based on current volumetric estimates of hazardous waste. Cost equations are derived for each of the options with the variables being waste volumes, the major unknowns in the analysis. These equations provide a means to update cost estimates as volume estimates change. This approach may be helpful to others facing similar waste management decisions

  8. Cost Allocation Plans for Municipalities for Internal Management and Grant Programs.

    Science.gov (United States)

    1981-03-01

    21 3. Indirect Cost --------------------------------- 23 4. S ummary--------------------------------------- 25 D. RESPONSIBILITY ACCOUNTING ...depart- ments or operating units. Z-7:6747 In Cost Accounting - A Managerial Emphasis by Charles T. Horngren the word direct refers to the practicable...INDIRECT COST POOL -- COST ALLOCATION BASE -- COST FINDING In Cost Accounting : A Managerial Emphasis, Charles T. Horngren states: There are

  9. Cheap and Nasty? The Potential Perils of Using Management Costs to Identify Global Conservation Priorities

    Science.gov (United States)

    McCreless, Erin; Visconti, Piero; Carwardine, Josie; Wilcox, Chris; Smith, Robert J.

    2013-01-01

    The financial cost of biodiversity conservation varies widely around the world and such costs should be considered when identifying countries to best focus conservation investments. Previous global prioritizations have been based on global models for protected area management costs, but this metric may be related to other factors that negatively influence the effectiveness and social impacts of conservation. Here we investigate such relationships and first show that countries with low predicted costs are less politically stable. Local support and capacity can mitigate the impacts of such instability, but we also found that these countries have less civil society involvement in conservation. Therefore, externally funded projects in these countries must rely on government agencies for implementation. This can be problematic, as our analyses show that governments in countries with low predicted costs score poorly on indices of corruption, bureaucratic quality and human rights. Taken together, our results demonstrate that using national-level estimates for protected area management costs to set global conservation priorities is simplistic, as projects in apparently low-cost countries are less likely to succeed and more likely to have negative impacts on people. We identify the need for an improved approach to develop global conservation cost metrics that better capture the true costs of avoiding or overcoming such problems. Critically, conservation scientists must engage with practitioners to better understand and implement context-specific solutions. This approach assumes that measures of conservation costs, like measures of conservation value, are organization specific, and would bring a much-needed focus on reducing the negative impacts of conservation to develop projects that benefit people and biodiversity. PMID:24260502

  10. Cheap and nasty? The potential perils of using management costs to identify global conservation priorities.

    Directory of Open Access Journals (Sweden)

    Erin McCreless

    Full Text Available The financial cost of biodiversity conservation varies widely around the world and such costs should be considered when identifying countries to best focus conservation investments. Previous global prioritizations have been based on global models for protected area management costs, but this metric may be related to other factors that negatively influence the effectiveness and social impacts of conservation. Here we investigate such relationships and first show that countries with low predicted costs are less politically stable. Local support and capacity can mitigate the impacts of such instability, but we also found that these countries have less civil society involvement in conservation. Therefore, externally funded projects in these countries must rely on government agencies for implementation. This can be problematic, as our analyses show that governments in countries with low predicted costs score poorly on indices of corruption, bureaucratic quality and human rights. Taken together, our results demonstrate that using national-level estimates for protected area management costs to set global conservation priorities is simplistic, as projects in apparently low-cost countries are less likely to succeed and more likely to have negative impacts on people. We identify the need for an improved approach to develop global conservation cost metrics that better capture the true costs of avoiding or overcoming such problems. Critically, conservation scientists must engage with practitioners to better understand and implement context-specific solutions. This approach assumes that measures of conservation costs, like measures of conservation value, are organization specific, and would bring a much-needed focus on reducing the negative impacts of conservation to develop projects that benefit people and biodiversity.

  11. Cheap and nasty? The potential perils of using management costs to identify global conservation priorities.

    Science.gov (United States)

    McCreless, Erin; Visconti, Piero; Carwardine, Josie; Wilcox, Chris; Smith, Robert J

    2013-01-01

    The financial cost of biodiversity conservation varies widely around the world and such costs should be considered when identifying countries to best focus conservation investments. Previous global prioritizations have been based on global models for protected area management costs, but this metric may be related to other factors that negatively influence the effectiveness and social impacts of conservation. Here we investigate such relationships and first show that countries with low predicted costs are less politically stable. Local support and capacity can mitigate the impacts of such instability, but we also found that these countries have less civil society involvement in conservation. Therefore, externally funded projects in these countries must rely on government agencies for implementation. This can be problematic, as our analyses show that governments in countries with low predicted costs score poorly on indices of corruption, bureaucratic quality and human rights. Taken together, our results demonstrate that using national-level estimates for protected area management costs to set global conservation priorities is simplistic, as projects in apparently low-cost countries are less likely to succeed and more likely to have negative impacts on people. We identify the need for an improved approach to develop global conservation cost metrics that better capture the true costs of avoiding or overcoming such problems. Critically, conservation scientists must engage with practitioners to better understand and implement context-specific solutions. This approach assumes that measures of conservation costs, like measures of conservation value, are organization specific, and would bring a much-needed focus on reducing the negative impacts of conservation to develop projects that benefit people and biodiversity.

  12. Preventable Complications Driving Rising Costs in Management of Patients with Critical Limb Ischemia.

    Science.gov (United States)

    Dua, Anahita; Desai, Sapan S; Patel, Bhavin; Seabrook, Gary R; Brown, Kellie R; Lewis, Brian; Rossi, Peter J; Malinowski, Michael; Lee, Cheong J

    2016-05-01

    This study aimed to identify factors that drive increasing health-care costs associated with the management of critical limb ischemia in elective inpatients. Patients with a primary diagnosis code of critical limb ischemia (CLI) were identified from the 2001-2011 Nationwide Inpatient Sample. Demographics, CLI management, comorbidities, complications (bleeding, surgical site infection [SSI]), length of stay, and median in-hospital costs were reviewed. Statistical analysis was completed using Students' t-test and Mann-Kendall trend analysis. Costs are reported in 2011 US dollars corrected using the consumer price index. From 2001 to 2011, there were a total of 451,823 patients who underwent open elective revascularization as inpatients for CLI. Costs to treat CLI increased by 63% ($12,560 in 2001 to $20,517 in 2011, P cost of care. From 2001 to 2011, the number of patient comorbidities (7.56-12.40) and percentage of endovascular cases (13.4% to 27.4%) increased, accounting for a 6% annual increase in total cost despite decreased median length of stay (6 to 5 days). Patients who developed SSI had total costs 83% greater than patients without SSIs ($30,949 vs. $16,939; P costs 41% greater than nonbleeding patients ($23,779 vs. $16,821, P cost of CLI treatment is increasing and driven by rising endovascular use, SSI, and bleeding in the in-patient population. Further efforts to reduce complications in this patient population may contribute to a reduction in health care-associated costs of treating CLI. Copyright © 2016 Elsevier Inc. All rights reserved.

  13. An economic evaluation of the healthcare cost of tinnitus management in the UK.

    Science.gov (United States)

    Stockdale, David; McFerran, Don; Brazier, Peter; Pritchard, Clive; Kay, Tony; Dowrick, Christopher; Hoare, Derek J

    2017-08-22

    There is no standard treatment pathway for tinnitus patients in the UK. Possible therapies include education and reassurance, cognitive behavioural therapies, modified tinnitus retraining therapy (education and sound enrichment), or amplification of external sound using hearing aids. However, the effectiveness of most therapies is somewhat controversial. As health services come under economic pressure to deploy resources more effectively there is an increasing need to demonstrate the value of tinnitus therapies, and how value may be continuously enhanced. The objective of this project was to map out existing clinical practice, estimate the NHS costs associated with the management approaches used, and obtain initial indicative estimates of cost-effectiveness. Current treatment pathways, costs and health outcomes were determined from the tinnitus literature, national statistics, a patient survey, and expert opinion. These were used to create an Excel-based economic model of therapy options for tinnitus patients. The probabilities associated with the likelihood of an individual patient receiving a particular combination of therapies was used to calculate the average cost of treatment per patient, average health outcome per patient measured in QALYs gained, and cost-effectiveness, measured by the average cost per QALY gained. The average cost of tinnitus treatment per patient per year is GB£717, equating to an NHS healthcare bill of GB£750 million per year. Across all pathways, tinnitus therapy costs £10,600 per QALY gained. Results were relatively insensitive to restrictions on access to cognitive behaviour therapy, and a subsequent reliance on other therapies. NHS provisions for tinnitus are cost-effective against the National Institute for Health and Care Excellence cost-effective threshold. Most interventions help, but education alone offers very small QALY gains. The most cost-effective therapies in the model were delivered within audiology.

  14. Cost-Effectiveness Analysis of the Self-Management Program for Thai Patients with Metabolic Syndrome.

    Science.gov (United States)

    Sakulsupsiri, Anut; Sakthong, Phantipa; Winit-Watjana, Win

    2016-05-01

    Lifestyle modification programs are partly evaluated for their usefulness. This study aimed to assess the cost-effectiveness and healthy lifestyle persistence of a self-management program (SMP) for patients with metabolic syndrome (MetS) in Thai health care settings. A cost-effectiveness analysis was performed on the basis of an intervention study of 90 patients with MetS randomly allocated to the SMP and control groups. A Markov model with the Difference-in-Difference method was used to predict the lifetime costs from a societal perspective and quality-adjusted life-years (QALYs), of which 95% confidence intervals (CIs) were estimated by bootstrapping. The cost-effectiveness analysis, along with healthy lifestyle persistence, was performed using the discount rate of 3% per annum. Parameter uncertainties were identified using one-way and probabilistic sensitivity analyses. The lifetime costs tended to decrease in both groups. The SMP could save lifetime costs (-2310 baht; 95% CI -5960 to 1400) and gain QALYs (0.0098; 95% CI -0.0003 to 0.0190), compared with ordinary care. The probability of cost-effectiveness was 99.4% from the Monte-Carlo simulation, and the program was deemed cost-effective at dropout rates below 69% per year as determined by the threshold of 160,000 baht per QALY gained. The cost of macrovascular complications was the most influencing variable for the overall incremental cost-effectiveness ratio. The SMP provided by the health care settings is marginally cost-effective, and the persistence results support the implementation of the program to minimize the complications and economic burden of patients with MetS. Copyright © 2016 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

  15. Strategies to Improve Management of Acute Watery Diarrhea during a Military Deployment: A Cost Effectiveness Analysis.

    Science.gov (United States)

    Schrader, Andrew J; Tribble, David R; Riddle, Mark S

    2017-12-01

    To inform policy and decision makers, a cost-effectiveness model was developed to predict the cost-effectiveness of implementing two hypothetical management strategies separately and concurrently on the mitigation of deployment-associated travelers' diarrhea (TD) burden. The first management strategy aimed to increase the likelihood that a deployed service member with TD will seek medical care earlier in the disease course compared with current patterns; the second strategy aimed to optimize provider treatment practices through the implementation of a Department of Defense Clinical Practice Guideline. Outcome measures selected to compare management strategies were duty days lost averted (DDL-averted) and a cost effectiveness ratio (CER) of cost per DDL-averted (USD/DDL-averted). Increasing health care and by seeking it more often and earlier in the disease course as a stand-alone management strategy produced more DDL (worse) than the base case (up to 8,898 DDL-gained per year) at an increased cost to the Department of Defense (CER $193). Increasing provider use of an optimal evidence-based treatment algorithm through Clinical Practice Guidelines prevented 5,299 DDL per year with overall cost savings (CER -$74). A combination of both strategies produced the greatest gain in DDL-averted (6,887) with a modest cost increase (CER $118). The application of this model demonstrates that changes in TD management during deployment can be implemented to reduce DDL with likely favorable impacts on mission capability and individual health readiness. The hypothetical combination strategy evaluated prevents the most DDL compared with current practice and is associated with a modest cost increase.

  16. Designing a Portable and Low Cost Home Energy Management Toolkit

    NARCIS (Netherlands)

    Keyson, D.V.; Al Mahmud, A.; De Hoogh, M.; Luxen, R.

    2013-01-01

    In this paper we describe the design of a home energy and comfort management system. The system has three components such as a smart plug with a wireless module, a residential gateway and a mobile app. The combined system is called a home energy management and comfort toolkit. The design is inspired

  17. New indicators based on personnel cost for management efficiency in a hospital.

    Science.gov (United States)

    Nakagawa, Yoshiaki; Yoshihara, Hiroyuki; Nakagawa, Yoshinobu

    2011-08-01

    A simple and fair benchmarking system or financial indicators for use on the clinical department level have been lacking to evaluate the management efficiency and activity of each clinical department or division of a hospital. New financial indicators have therefore been developed based on personnel costs. Indicator 1: The ratio of marginal profit after personnel cost per personnel cost (RMP). Indicator 2: The ratio of investment (=indirect cost) per personnel cost (RIP). The difference between RMP and RIP demonstrates the operation profit in US Dollars for personnel cost (OPP). A turning point in profitability similar to the break-even point (BEP) and break-even ratio (BER) could be also defined by the combination of the RMP and RIP. The merits of these two indicators are not only the ability to indicate the relationship between the medical profit and the investments in the hospital, but also the capability to demonstrate such indicators as BEP, BER and OPP on a single graph. The two indicators were applied to the hospitals in the National Hospital Organization and to the clinical department in one hospital. Using these two indicators, it was possible to evaluate the management efficiency and medical activity not only in the whole hospital but also in each department and DPC/DRG group. This will be of use to a manager of a hospital in checking the management efficiency of his/her hospital despite the variations among hospitals, departments and divisions.

  18. The use of activity-based cost estimation as a management tool for cultural change

    Science.gov (United States)

    Mandell, Humboldt; Bilby, Curt

    1991-01-01

    It will be shown that the greatest barrier to American exploration of the planet Mars is not the development of the technology needed to deliver humans and return them safely to earth. Neither is it the cost of such an undertaking, as has been previously suggested, although certainly, such a venture may not be inexpensive by some measures. The predicted costs of exploration have discouraged serious political dialog on the subject. And, in fact, even optimistic projections of the NASA budget do not contain the resources required, under the existing development and management paradigm, for human space exploration programs. It will be demonstrated that the perception of the costs of such a venture, and the cultural responses to the perceptions are factors inhibiting American exploration of the moon and the planet Mars. Cost models employed in the aerospace industry today correctly mirror the history of past space programs, and as such, are representative of the existing management and development paradigms. However, if, under this current paradigm no major exploration programs are feasible, then cost analysis methods based in the past may not have great utility in exploring the needed cultural changes. This paper explores the use of a new type of model, the activity based cost model, which will treat management style as an input variable, in a sense providing a tool whereby a complete, affordable program might be designed, including both the technological and management aspects.

  19. Road crash costs.

    NARCIS (Netherlands)

    2010-01-01

    Road crashes result in all kinds of social costs, such as medical costs, production loss, human losses, property damage, settlement costs and costs due to congestion. Studies into road crash costs and their trends are carried out quite regularly. In 2009, the costs amounted to € 12.5 billion, or

  20. Decommissioning Unit Cost Data

    International Nuclear Information System (INIS)

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

    2002-01-01

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

  1. Multi-faceted case management: reducing compensation costs of musculoskeletal work injuries in Australia.

    Science.gov (United States)

    Iles, Ross Anthony; Wyatt, M; Pransky, G

    2012-12-01

    This study aimed to determine whether a multi-faceted model of management of work related musculoskeletal disorders reduced compensation claim costs and days of compensation for injured workers. An intervention including early reporting, employee centred case management and removal of barriers to return to work was instituted in 16 selected companies with a combined remuneration over $337 million. Outcomes were evaluated by an administrative dataset from the Victorian WorkCover Authority database. A 'quasi experimental' pre-post design was employed with 492 matched companies without the intervention used as a control group and an average of 21 months of post-intervention follow-up. Primary outcomes were average number of days of compensation and average cost of claims. Secondary outcomes were total medical costs and weekly benefits paid. Information on 3,312 claims was analysed. In companies where the intervention was introduced the average cost of claims was reduced from $6,019 to $3,913 (estimated difference $2,329, 95 % CI $1,318-$3,340) and the number of days of compensation decreased from 33.5 to 14.1 (HR 0.77, 95 % CI 0.67-0.88). Medical costs and weekly benefits costs were also lower after the intervention (p costs were noted across industry types, injury location and most employer sizes. The model of claims management investigated was effective in reducing the number of days of compensation, total claim costs, total medical costs and the amount paid in weekly benefits. Further research should investigate whether the intervention improves non-financial outcomes in the return to work process.

  2. PLAN 98 - Costs for management of the radioactive waste from nuclear power production

    International Nuclear Information System (INIS)

    1998-06-01

    The nuclear utilities in Sweden are responsible for managing and disposing of spent nuclear fuel and radioactive waste from the nuclear power reactors in a safe manner. The most important measures are to plan, build and operate the facilities and systems needed, and to conduct related R and D. This report presents a calculation of the costs for implementing all of these measures. The following facilities and systems are in operation: Transportation system for radioactive waste products. Central interim storage facility for spent nuclear fuel, CLAB. Final repository for radioactive operational waste, SFR I. Plans also exist for: Encapsulation plant for spent nuclear fuel. Deep repository for spent fuel and other long-lived waste. Final repository for decommissioning waste. The cost calculations also include costs for research, development and demonstration, as well as for decommissioning and dismantling the reactor plants etc. At the end of 1995, certain amendments were made in the Financing Act which influence the calculations presented in this report. The most important amendment is that the reactor owners, besides paying a fee or charge on nuclear energy production, must also give guarantees as security for remaining costs. In this way the fee can be based on a probable cost for waste management. This cost includes uncertainties and variations that are normal for this type of project. Cost increases as a consequence of major changes, disruptions etc. can instead be covered via the given guarantees. The total future costs, in January 1998 prices, for the Swedish waste management system from 1999 onward has been calculated to be SEK 45.8 billion. The total costs apply for the waste obtained from 25 years of operation of all Swedish reactors. They will fall due over a total period of approximately 50 years up to the middle of the 2l st century, but the greater part will fall due during the next 20 years. It is estimated that SEK 12.1 billion in current money terms

  3. Analysis of the total system life cycle cost for the Civilian Radioactive Waste Management Program

    International Nuclear Information System (INIS)

    1989-05-01

    The total-system life-cycle cost (TSLCC) analysis for the Department of Energy's (DOE) Civilian Radioactive Waste Management Program is an ongoing activity that helps determine whether the revenue-producing mechanism established by the Nuclear Waste Policy Act of 1982 -- a fee levied on electricity generated in commercial nuclear power plants -- is sufficient to cover the cost of the program. This report provides cost estimates for the sixth annual evaluation of the adequacy of the fee and is consistent with the program strategy and plans contained in the DOE's Draft 1988 Mission Plan Amendment. The total-system cost for the system with a repository at Yucca Mountain, Nevada, a facility for monitored retrievable storage (MRS), and a transportation system is estimated at $24 billion (expressed in constant 1988 dollars). In the event that a second repository is required and is authorized by the Congress, the total-system cost is estimated at $31 to $33 billion, depending on the quantity of spent fuel to be disposed of. The $7 billion cost savings for the single-repository system in comparison with the two-repository system is due to the elimination of $3 billion for second-repository development and $7 billion for the second-repository facility. These savings are offset by $2 billion in additional costs at the first repository and $1 billion in combined higher costs for the MRS facility and transportation. 55 refs., 2 figs., 24 tabs

  4. Cost-benefit analysis of childhood asthma management through school-based clinic programs.

    Science.gov (United States)

    Tai, Teresa; Bame, Sherry I

    2011-04-01

    Asthma is a leading chronic illness among American children. School-based health clinics (SBHCs) reduced expensive ER visits and hospitalizations through better healthcare access and monitoring in select case studies. The purpose of this study was to examine the cost-benefit of SBHC programs in managing childhood asthma nationwide for reduction in medical costs of ER, hospital and outpatient physician care and savings in opportunity social costs of lowing absenteeism and work loss and of future earnings due to premature deaths. Eight public data sources were used to compare costs of delivering primary and preventive care for childhood asthma in the US via SBHC programs, including direct medical and indirect opportunity costs for children and their parents. The costs of nurse staffing for a nationwide SBHC program were estimated at $4.55 billion compared to the estimated medical savings of $1.69 billion, including ER, hospital, and outpatient care. In contrast, estimated total savings for opportunity costs of work loss and premature death were $23.13 billion. Medical savings alone would not offset the expense of implementing a SBHC program for prevention and monitoring childhood asthma. However, even modest estimates of reducing opportunity costs of parents' work loss would be far greater than the expense of this program. Although SBHC programs would not be expected to affect the increasing prevalence of childhood asthma, these programs would be designed to reduce the severity of asthma condition with ongoing monitoring, disease prevention and patient compliance.

  5. Enhancing efficiency of production cost on seafood process with activity based management method

    Science.gov (United States)

    Tarigan, U.; Tarigan, U. P. P.

    2018-02-01

    The efficiency of production costs has an important impact maintaining company presence in the business world, as well as in the face of increasingly sharp global competition. It was done by identifying and reducing non-value-added activities to decrease production costs and increase profits. The study was conducted at a company engaged in the production of squid (seafood). It has a higher product price than the market as Rp 50,000 per kg while the market price of squid is only Rp 35,000 per kg. The price of the product to be more expensive compared with market price, and thereby a lot more consumers choose the lower market price. Based on the discussions conducted, the implementation of Activity Based Management was seen in the reduction of activities that are not added value in the production process. Since each activities consumers cost, the reduction of nonvalue-added activities has effects on the decline of production cost. The production’s decline costs mainly occur in the reduction of material transfer costs. The results showed that there was an increase after the improvement of 2.60%. Increased production cost efficiency causes decreased production costs and increased profits.

  6. Cost Analysis of Medical versus Surgical Management of Glaucoma in Nigeria

    Directory of Open Access Journals (Sweden)

    Afekhide E Omoti

    2010-01-01

    Full Text Available Purpose: To analyze the cost of glaucoma medical therapy and compare it with that of surgical management in Nigeria. Methods: The cost of glaucoma drugs and that of surgical therapy in patients who attended the eye clinic of the University of Benin Teaching Hospital, Benin City, Nigeria, between December 2002 and November 2008 were calculated over a 3 year period of follow-up. Costs of medical and surgical therapy were compared based on November 2008 estimates. Results: One hundred and eight patients met the inclusion criteria of the study, of which, 90 patients (83.33% received medical therapy and 18 patients (16.67% underwent surgery. The most expensive drugs were the prostaglandin analogues, travoprost (Travatan and latanoprost (Xalatan. The least expensive topical drugs were beta-blockers and miotics. The mean annual cost of medical treatment was US$ 273.47΁174.42 (range, $41.54 to $729.23 while the mean annual cost of surgical treatment was US$ 283.78΁202.95 (range, $61.33 to $592.63. There was no significant difference between the mean costs of medical and surgical therapy over the 3-year period (P = 0.37. Older age (P = 0.02 and advanced glaucoma (P < 0.001 were associated with higher costs of therapy. Conclusion: The cost of medical therapy was comparable to that of surgical therapy for glaucoma in Nigeria over a 3-year period.

  7. The cost-effectiveness of nonoperative management versus laparoscopic appendectomy for the treatment of acute, uncomplicated appendicitis in children.

    Science.gov (United States)

    Wu, James X; Sacks, Greg D; Dawes, Aaron J; DeUgarte, Daniel; Lee, Steven L

    2017-07-01

    Several studies have demonstrated the safety and short-term success of nonoperative management in children with acute, uncomplicated appendicitis. Nonoperative management spares the patients and their family the upfront cost and discomfort of surgery, but also risks recurrent appendicitis. Using decision-tree software, we evaluated the cost-effectiveness of nonoperative management versus routine laparoscopic appendectomy. Model variables were abstracted from a review of the literature, Healthcare Cost and Utilization Project, and Medicare Physician Fee schedule. Model uncertainty was assessed using both one-way and probabilistic sensitivity analyses. We used a $100,000 per quality adjusted life year (QALY) threshold for cost-effectiveness. Operative management cost $11,119 and yielded 23.56 quality-adjusted life months (QALMs). Nonoperative management cost $2277 less than operative management, but yielded 0.03 fewer QALMs. The incremental cost-to-effectiveness ratio of routine laparoscopic appendectomy was $910,800 per QALY gained. This greatly exceeds the $100,000/QALY threshold and was not cost-effective. One-way sensitivity analysis found that operative management would become cost-effective if the 1-year recurrence rate of acute appendicitis exceeded 39.8%. Probabilistic sensitivity analysis indicated that nonoperative management was cost-effective in 92% of simulations. Based on our model, nonoperative management is more cost-effective than routine laparoscopic appendectomy for children with acute, uncomplicated appendicitis. Cost-Effectiveness Study: Level II. Published by Elsevier Inc.

  8. Linking the spare parts management with the total costs of ownership: An agenda for future research

    International Nuclear Information System (INIS)

    Duran, O.; Roda, I.; Macchi, M.

    2016-01-01

    Purpose: This manuscript explores the link between Spare Parts Management and Total Costs of Ownership or Life Cycle Costs (LCC). Design/methodology/approach: First, this work enumerates the different managerial decisions instances in spare parts management that are present during the life cycle of a physical asset. Second, we analyse how those decision instances could affect the TCO of a physical asset (from the economic point of view). Finally, we propose a conceptual framework for incorporating the spare parts management into a TCO model. Findings: The recent literature lacks discussions on the integration of spare parts management with the Total Costs of Ownership (TCO). Based in an extensive literature revision we can declare that the computation of costs related to spare parts management has been neglected by TCO models. Originality/value: The contribution of this paper is twofold. First, a literature review and identification of a series of spare parts management decision instances and its relationship with TCOs is presented in this paper. Second, a conceptual framework is suggested for linking those decisions instances to a total cost of ownership perspective. Some research questions and future research challenges are presented at the end of this work.

  9. Linking the spare parts management with the total costs of ownership: An agenda for future research

    Energy Technology Data Exchange (ETDEWEB)

    Duran, O.; Roda, I.; Macchi, M.

    2016-07-01

    Purpose: This manuscript explores the link between Spare Parts Management and Total Costs of Ownership or Life Cycle Costs (LCC). Design/methodology/approach: First, this work enumerates the different managerial decisions instances in spare parts management that are present during the life cycle of a physical asset. Second, we analyse how those decision instances could affect the TCO of a physical asset (from the economic point of view). Finally, we propose a conceptual framework for incorporating the spare parts management into a TCO model. Findings: The recent literature lacks discussions on the integration of spare parts management with the Total Costs of Ownership (TCO). Based in an extensive literature revision we can declare that the computation of costs related to spare parts management has been neglected by TCO models. Originality/value: The contribution of this paper is twofold. First, a literature review and identification of a series of spare parts management decision instances and its relationship with TCOs is presented in this paper. Second, a conceptual framework is suggested for linking those decisions instances to a total cost of ownership perspective. Some research questions and future research challenges are presented at the end of this work.

  10. Linking the spare parts management with the total costs of ownership: An agenda for future research

    Directory of Open Access Journals (Sweden)

    Orlando Duran

    2016-12-01

    Full Text Available Purpose: This manuscript explores the link between Spare Parts Management and Total Costs of Ownership or Life Cycle Costs (LCC. Design/methodology/approach: First, this work enumerates the different managerial decisions instances in spare parts management that are present during the life cycle of a physical asset. Second, we analyse how those decision instances could affect the TCO of a physical asset (from the economic point of view. Finally, we propose a conceptual framework for incorporating the spare parts management into a TCO model. Findings: The recent literature lacks discussions on the integration of spare parts management with the Total Costs of Ownership (TCO. Based in an extensive literature revision we can declare that the computation of costs related to spare parts management has been neglected by TCO models. Originality/value: The contribution of this paper is twofold. First, a literature review and identification of a series of spare parts management decision instances and its relationship with TCOs is presented in this paper. Second, a conceptual framework is suggested for linking those decisions instances to a total cost of ownership perspective. Some research questions and future research challenges are presented at the end of this work.

  11. Facilitating Sound, Cost-Effective Federal Energy Management

    Energy Technology Data Exchange (ETDEWEB)

    FEMP

    2016-07-01

    Fact sheet offers an overview of the Federal Energy Management Program (FEMP), which provides agencies and organizations with the information, tools, and assistance they need to achieve their energy-related requirements and goals through specialized initiatives.

  12. Impact Of Total Quality Management (TQM), Activity Based Costing ...

    African Journals Online (AJOL)

    Time (JIT), and Total Quality Management (TQM) as strategic initiatives lead to improved financial performance in the Turkish textile industry. Strong evidence emerged that there is a strong positive association between using ABC, JIT or TQM ...

  13. Benefit cost models to support pavement management decisions.

    Science.gov (United States)

    2012-06-01

    A critical role of pavement management is to provide decision makers with estimates of the required budget level to achieve specific steady-state network conditions, and to recommend the best allocation of available budget among competing needs for m...

  14. Cost analysis of adverse events associated with non-small cell lung cancer management in France

    Directory of Open Access Journals (Sweden)

    Chouaid C

    2017-07-01

    , anemia (€5,752 per event, dehydration (€5,207 per event and anorexia (€4,349 per event. Costs were mostly driven by hospitalization costs.Conclusion: Among the AEs identified, a majority appeared to have an important economic impact, with a management cost of at least €2,000 per event mainly driven by hospitalization costs. This study may be of interest for economic evaluations of new interventions in NSCLC. Keywords: non-small cell lung cancer, adverse events, cost analysis, chemotherapy, immunotherapy

  15. Comparison of SUREPAK life cycle costs to other methods of low-level radioactive waste management

    International Nuclear Information System (INIS)

    Winston, S.J.; Little, C.C.

    1985-01-01

    Comparisons of costs of low-level radioactive waste management techniques invariably degenerate into parochial arguments over differences in commercial objectives. The purpose of this paper is to establish a common basis for comparing technologies and then to examine the result as a complete cycle instead of a snapshot view taken at an arbitrary point in the progression. One objective is to portray cost sensitivity in terms of the options available for waste management. A second, perhaps less obvious, point is the definition of cost factors hidden from the short-term view. The final objective is to show the cumulative effects of costs externally imposed without reference to the technology employed (e.g., legislated surcharges based on arbitrary parameters)

  16. Assessing the costs and benefits of improved land management practices in three watershed areas in Ethiopia

    Directory of Open Access Journals (Sweden)

    Abonesh Tesfaye

    2016-03-01

    Full Text Available Unsustainable land use management and the resulting soil erosion are among the most pervasive problems in rural Ethiopia, where most of the country’s people live, jeopardizing food security. Despite various efforts to introduce soil conservation measures and assess their costs and benefits, it is unclear how efficient these measures are from an economic point of view in securing food production. This paper examines the costs and benefits of three soil conservation measures applied in the country in three different rural districts facing different degrees of soil erosion problems using survey data collected from 750 farm households. A production function is estimated to quantify the costs and benefits of more sustainable land use management practices. We show that the soil conservation measures significantly increase productivity and hence food security. Comparing the costs and benefits, the results indicate that implementing soil conservation measures would benefit farm communities in the case study areas through increased grain productivity and food security.

  17. Life-Cycle Costing of Food Waste Management in Denmark: Importance of Indirect Effects

    DEFF Research Database (Denmark)

    Martinez Sanchez, Veronica; Tonini, Davide; Møller, Flemming

    2016-01-01

    assessment combined with life-cycle assessment, to evaluate food waste management. Both life-cycle costing assessments included direct and indirect effects. The latter are related to income effects, accounting for the marginal consumption induced when alternative scenarios lead to different household......Prevention has been suggested as the preferred food waste management solution compared to alternatives such as conversion to animal fodder or to energy. In this study we used societal life-cycle costing, as a welfare economic assessment, and environmental life-cycle costing, as a financial...... be included whenever alternative scenarios incur different financial costs. Furthermore, it highlights that food prevention measures should not only demote the purchase of unconsumed food but also promote a low-impact use of the savings generated....

  18. Load control services in the management of power system security costs

    International Nuclear Information System (INIS)

    Jayantilal, A.; Strbac, G.

    1999-01-01

    The new climate of deregulation in the electricity industry is creating a need for a more transparent cost structure and within this framework the cost of system security has been a subject of considerable interest. Traditionally power system security has been supplied by out-of-merit generation, in the short term, and transmission reinforcement, in the long term. This paper presents a method of analysing the role of load-demand in the management of power system security costs by utilising load control services (LCS). It also proposes a competitive market to enable bidding from various participants within the electricity industry to supply system security. (author)

  19. Mission management, planning, and cost: PULSE Attitude And Control Systems (AACS)

    Science.gov (United States)

    1990-01-01

    The Pluto unmanned long-range scientific explorer (PULSE) is a probe that will do a flyby of Pluto. It is a low weight, relatively low costing vehicle which utilizes mostly off-the-shelf hardware, but not materials or techniques that will be available after 1999. A design, fabrication, and cost analysis is presented. PULSE will be launched within the first decade of the twenty-first century. The topics include: (1) scientific instrumentation; (2) mission management, planning, and costing; (3) power and propulsion systems; (4) structural subsystem; (5) command, control, and communication; and (6) attitude and articulation control.

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

    DEFF Research Database (Denmark)

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

    2007-01-01

    Objectives: To compare the cost-effectiveness of endoscopy and empirical proton pump inhibition (PPI) therapy for management of dyspepsia in primary care. Methods: A randomized controlled trial (RCT) including prospective collection of economic resource data was conducted in general practice from...... of dyspeptic symptoms and proportion of patients with dyspepsia after one year based on patients' and general practitioners' (GPs') assessment. Costs were estimated from patient and GP questionnaires and from medical records. Results: The incremental cost-effectiveness (CE) ratio for one day free of dyspeptic...

  1. Interim report: Waste management facilities cost information for mixed low-level waste

    International Nuclear Information System (INIS)

    Feizollahi, F.; Shropshire, D.

    1994-03-01

    This report contains preconceptual designs and planning level life-cycle cost estimates for treating alpha and nonalpha mixed low-level radioactive waste. This report contains information on twenty-seven treatment, storage, and disposal modules that can be integrated to develop total life cycle costs for various waste management options. A procedure to guide the US Department of Energy and its contractor personnel in the use of estimating data is also summarized in this report

  2. Cost Minimization Analysis of Different Strategies of Management of Clinically Significant Scorpion Envenomation Among Pediatric Patients.

    Science.gov (United States)

    Sinha, Madhumita; Quan, Dan; McDonald, Fred W; Valdez, André

    2016-12-01

    Scorpion antivenom was recently approved for use in patients with clinically significant scorpion envenomation in the United States; no formal economic analysis on its impact on cost of management has been performed. Three different strategies of management of scorpion envenomation with systemic neurotoxic symptoms in children were compared for cost minimization from a societal perspective. In strategy I, patients were managed with supportive care only without antivenom. In strategy II, an aggressive strategy of full-dose antivenom (initial dose of 3 vials with the use of additional vials administered 1 vial at a time) was considered. In strategy III, a single-vial serial antivenom dosing strategy titrated to clinical response was considered. Clinical probabilities for the different strategies were obtained from retrospective review of medical records of patients with scorpion envenomation over a 10-year period at our institution. Baseline cost values were obtained from patient reimbursement data from our institution. In baseline analysis, strategy I of supportive care only with no antivenom was least costly at US $3466.50/patient. Strategy III of single-vial serial dosing was intermediate but less expensive than strategy II of full-dose antivenom, with an incremental cost of US $3171.08 per patient. In a 1-way sensitivity analysis, at a threshold antivenom cost of US $1577.87, strategy III of single-vial serial dosing became the least costly strategy. For children with scorpion envenomation, use of a management strategy based on serial dosing of antivenom titrated to clinical response is less costly than a strategy of initial use of full-dose antivenom.

  3. The integrated supplier: key to cost management and multi-franchise capitation contracting.

    Science.gov (United States)

    Schuweiler, R C

    1996-05-01

    Capitation...most healthcare providers do not work under it, comprehend it, or even want it, yet supply capitation contracting seminars are popping up everywhere creating the feeling that the bandwagon is leaving, and it might be time to get on board. Not true. Supply capitation is not for all organizations. Capitation contracting is not easy and there are not many successful models to help the uninitiated. If a panacea is sought for reducing supply costs, capitation is only one component of a systematic strategy to reduce materiel costs. This article suggests a direction using the Group Health Materiel Management (Group Health Cooperative of Puget Sound, WA) experience as a point of reference. It advocates a systematic approach that focuses on expense reduction in: cost of goods, holding cost of inventory, labor cost associated with all materiel processes, distribution cost (transportation and par stock pick, pack, and replenishment), product utilization, variation in product standards, and waste stream byproducts. At Group Health (GH) these issues are primarily addressed through the use of: information systems, supplier certification/selection processes, group purchasing compliance, supply channel management, supply capitation contracting programs, standardization, and utilization management. Because of managed care organizational structure, Group Health Cooperative supply capitation contracting, as performed at GH, is discussed not as a quick fix solution but in the spirit of sharing our experience with others who may be considering it as a cost savings tactic in the context of a broad-based materiel management strategy. This article highlights the experiences of GH beginning with materiel management's business process assumptions toward multiple-franchise supply capitation.

  4. Outcomes, impact on management, and costs of fungal eye disease consults in a tertiary care setting.

    Science.gov (United States)

    Ghodasra, Devon H; Eftekhari, Kian; Shah, Ankoor R; VanderBeek, Brian L

    2014-12-01

    To determine the frequency of clinical management changes resulting from inpatient ophthalmic consultations for fungemia and the associated costs. Retrospective case series. Three hundred forty-eight inpatients at a tertiary care center between 2008 and 2012 with positive fungal blood culture results, 238 of whom underwent an ophthalmologic consultation. Inpatient charts of all fungemic patients were reviewed. Costs were standardized to the year 2014. The Student t test was used for all continuous variables and the Pearson chi-square test was used for categorical variables. Prevalence of ocular involvement, rate of change in clinical management, mortality rate of fungemic patients, and costs of ophthalmic consultation. Twenty-two (9.2%) of 238 consulted patients with fungemia had ocular involvement. Twenty patients had chorioretinitis and 2 had endophthalmitis. Only 9 patients (3.7%) had a change in management because of the ophthalmic consultation. One patient underwent bilateral intravitreal injections. Thirty percent of consulted patients died before discharge or were discharged to hospice. The total cost of new consults was $36 927.54 ($204.19/initial level 5 visit and $138.63/initial level 4). The cost of follow-up visits was $13 655.44 ($104.24/visit). On average, 26.4 patients were evaluated to find 1 patient needing change in management, with an average cost of $5620.33 per change in 1 patient's management. Clinical management changes resulting from ophthalmic consultation in fungemic patients were uncommon. Associated costs were high for these consults in a patient population with a high mortality rate. Together, these data suggest that the usefulness of routine ophthalmic consultations for all fungemic patients is likely to be low. Copyright © 2014 American Academy of Ophthalmology. Published by Elsevier Inc. All rights reserved.

  5. Cost of managing an episode of relapse in multiple sclerosis in the United States

    Directory of Open Access Journals (Sweden)

    Ward Alexandra J

    2003-09-01

    Full Text Available Abstract Background The purpose of this study was to determine the direct medical US cost of managing multiple sclerosis relapses. Methods Direct data analysis and cost modeling were employed to derive typical resource use profiles and costs in 2002 US dollars, from the perspective of a third-party payer responsible for comprehensive health-care. The location and scope of health care services provided over a 90-day period were used to define three levels of relapse management. Hospitalization and resulting subsequent care was defined as high intensity management. A medium level of intervention was defined as either use of the emergency room, an observational unit, or administration of acute treatments, such as intravenous methylprednisolone in an outpatient or home setting. The lowest intensity of care comprised physician office visits and symptom-related medications. Data were obtained from many sources including all payer inpatient, ambulatory and emergency room databases from several states, fee schedules, government reports, and literature. All charges were adjusted using cost-to-charge ratios. Results Average cost per person for high management level was $12,870, based on analysis of 4,634 hospital cases (mean age 48 years, 73% female. Hospital care comprised 71% of that cost. At discharge, 36% required inpatient sub-acute care, rehabilitation or home care. The typical cost per moderate episode was $1,847 and mild episode $243. Conclusions Management strategies leading to a reduction in the frequency and severity of a relapse, less reliance on inpatient care, or increased access to steroid infusions in the home, would have a substantial impact on the economic consequences of managing relapses.

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

    Directory of Open Access Journals (Sweden)

    Livia Alice Mozsar Kovacsne

    2017-05-01

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

  7. The cost of reliability

    International Nuclear Information System (INIS)

    Ilic, M.

    1998-01-01

    In this article the restructuring process under way in the US power industry is being revisited from the point of view of transmission system provision and reliability was rolled into the average cost of electricity to all, it is not so obvious how is this cost managed in the new industry. A new MIT approach to transmission pricing is here suggested as a possible solution [it

  8. The costs assessment of the RENEL's programme for radwaste management

    International Nuclear Information System (INIS)

    Barariu, Gh.; Andreescu, N.

    1995-01-01

    The paper presents first economical assessment of the Radwaste Management Programme of the Romanian Electricity Authority - Nuclear Power Group (RENEL-GEN) until closing all foreseeable activities in the field of nuclear waste processing and disposal. (Author) 1 Tab., 7 Refs

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

    Directory of Open Access Journals (Sweden)

    Vinícius Costa da Silva Zonatto

    2014-06-01

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

  10. Inpatient cost for hip fracture patients managed with an orthogeriatric care model in Singapore.

    Science.gov (United States)

    Tan, Lester Teong Jin; Wong, Seng Joung; Kwek, Ernest Beng Kee

    2017-03-01

    The estimated incidence of hip fractures worldwide was 1.26 million in 1990 and is expected to double to 2.6 million by 2025. The cost of care for hip fracture patients is a significant economic burden. This study aimed to look at the inpatient cost of hip fractures among elderly patients placed under a mature orthogeriatric co-managed system. This study was a retrospective analysis of 244 patients who were admitted to the Department of Orthopaedics of Tan Tock Seng Hospital, Singapore, in 2011 for hip fractures under a mature orthogeriatric hip fracture care path. Information regarding costs, surgical procedures performed and patient demographics was collected. The mean cost of hospitalisation was SGD 13,313.81. The mean cost was significantly higher for the patients who were managed surgically than for the patients who were managed non-surgically (SGD 14,815.70 vs. SGD 9,011.38; p 48 hours was SGD 2,716.63. Reducing the time to surgery and preventing pre- and postoperative complications can help reduce overall costs. A standardised care path that empowers allied health professionals can help to reduce perioperative complications, and a combined orthogeriatric care service can facilitate prompt surgical treatment. Copyright: © Singapore Medical Association

  11. Integrated Emission Management strategy for cost-optimal engine-aftertreatment operation

    NARCIS (Netherlands)

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

    2011-01-01

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

  12. Instructor guide : managing operating cost for rural and small urban transit systems.

    Science.gov (United States)

    2013-01-01

    The purpose of the workshop is to provide rural and small urban transit managers and staff with tools to analyze, track, predict, and manage operational costs. The workshop will have a beginning and ending general session, and will provide six sessio...

  13. Cost-Effective Location Management for Mobile Agents on the Internet

    Directory of Open Access Journals (Sweden)

    Chien-Sheng Chen

    2015-01-01

    Full Text Available Many mobile agent system-related services and applications require interacting with a mobile agent by passing messages. However, an agent’s mobility raises several challenges in delivering messages to a mobile agent accurately. Consisting of tracking and message delivery phases, most mobile agent location management schemes create or receive many update messages and interaction messages to ensure the effectiveness of the schemes. In addition to downgrading the overall performance of a mobile agent location management scheme, excessive transmission of messages increases the network load. The migration locality of a mobile agent and the interaction rate between mobile agents significantly affect the performance of a mobile agent location management scheme with respect to location management cost. This work presents a novel Dual Home based Scheme (DHS that can lower the location management costs in terms of migration locality and interaction rate. While the DHS scheme uniquely adopts dual home location management architecture, a selective update strategy based on that architecture is also designed for cost-effective location management of mobile agents. Moreover, DHS is compared with available schemes based on formulations and simulation experiments from the perspective of location management costs. Simulation results demonstrate that the proposed DHS scheme performs satisfactorily in terms of migration locality and interaction rate.

  14. Factors affecting fire suppression costs as identified by incident management teams

    Science.gov (United States)

    Janie Canton-Thompson; Brooke Thompson; Krista Gebert; David Calkin; Geoff Donovan; Greg Jones

    2006-01-01

    This study uses qualitative sociological methodology to discover information and insights about the role of Incident Management Teams in wildland fire suppression costs. We interviewed 48 command and general staff members of Incident Management Teams throughout the United States. Interviewees were asked about team structure, functioning, and decision making as a...

  15. Cost-effectiveness of different strategies to manage patients with sciatica.

    Science.gov (United States)

    Fitzsimmons, Deborah; Phillips, Ceri J; Bennett, Hayley; Jones, Mari; Williams, Nefyn; Lewis, Ruth; Sutton, Alex; Matar, Hosam E; Din, Nafees; Burton, Kim; Nafees, Sadia; Hendry, Maggie; Rickard, Ian; Wilkinson, Claire

    2014-07-01

    The aim of this paper is to estimate the relative cost-effectiveness of treatment regimens for managing patients with sciatica. A deterministic model structure was constructed based on information from the findings from a systematic review of clinical effectiveness and cost-effectiveness, published sources of unit costs, and expert opinion. The assumption was that patients presenting with sciatica would be managed through one of 3 pathways (primary care, stepped approach, immediate referral to surgery). Results were expressed as incremental cost per patient with symptoms successfully resolved. Analysis also included incremental cost per utility gained over a 12-month period. One-way sensitivity analyses were used to address uncertainty. The model demonstrated that none of the strategies resulted in 100% success. For initial treatments, the most successful regime in the first pathway was nonopioids, with a probability of success of 0.613. In the second pathway, the most successful strategy was nonopioids, followed by biological agents, followed by epidural/nerve block and disk surgery, with a probability of success of 0.996. Pathway 3 (immediate surgery) was not cost-effective. Sensitivity analyses identified that the use of the highest cost estimates results in a similar overall picture. While the estimates of cost per quality-adjusted life year are higher, the economic model demonstrated that stepped approaches based on initial treatment with nonopioids are likely to represent the most cost-effective regimens for the treatment of sciatica. However, development of alternative economic modelling approaches is required. Copyright © 2014 International Association for the Study of Pain. Published by Elsevier B.V. All rights reserved.

  16. Telemedicine in the management of chronic pain: a cost analysis study.

    Science.gov (United States)

    Pronovost, Antoine; Peng, Philip; Kern, Ralph

    2009-08-01

    Telemedicine provides patients with easy and remote access to consultant expertise irrespective of geographic location. In a randomized controlled trial, this study has applied a rigorous costing methodology to the use of telemedicine in chronic pain management. We performed a randomized two-period crossover trial comparing in-person (IP) consultation with telemedicine (TM) consultation in the management of chronic pain. Over an 18-month period, 26 patients each completed two diaries capturing their direct and indirect travel costs, daily pain scores, and satisfaction with physician consultation. Costing models were developed to account for direct, indirect, fixed, and variable costs in order to perform break-even analyses. Sensitivity analysis was performed over a broad range of assumptions. Direct patient costs were significantly lower in the TM group than in the IP group, with median cost and interquartile range 133 dollars (28-377) vs 443 dollars (292-1075), respectively (P = 0.001). More patients were highly satisfied with the TM consultation than with the IP consultation (56 and 24%, respectively; P sensitivity analysis controlling for annual patient volume and round-trip distance indicated that TM remains cost-effective at volumes >50 patients/year or at round-trip distances >200 km. Telemedicine is cost-effective over a broad range of assumptions, including annual patient volumes, travel distance, fuel costs, amortization, and discount rates. This study provides data from a real-world setting to determine relevant thresholds and targets for establishing a TM program for patients who are undergoing chronic pain therapy.

  17. Effective Schedule and Cost Management as a Product Development Lead

    Science.gov (United States)

    Simmons, Cynthia

    2015-01-01

    The presentation will be given at the 26th Annual Thermal Fluids Analysis Workshop (TFAWS 2015) hosted by the Goddard SpaceFlight Center (GSFC) Thermal Engineering Branch (Code 545). This course provides best practices, helpful tools and lessons learned for staying on plan and day-to-day management of Subsystem flight development after getting Project approval for your Subsystem schedule and budget baseline.

  18. Documenting success of energy management cost reduction initiatives

    International Nuclear Information System (INIS)

    Stewart, A.

    1993-01-01

    The scope of this paper is to offer methods to document energy saving projects. The examples used are based on actual industrial facilities. I will define concepts to be used in the analysis of the industrial work place energy consumption. With the concepts defined we can begin to apply the documentation strategy for some specific examples. Why should we be interested in auditing the results of energy projects? Nearly every industrial facility has embarked on the road to energy efficiency. As one of my plant engineer associates relates open-quotes If all our energy saving programs were working as stated the power company would be paying us.close quotes The underlying principles in this statement are true. Does it mean we as technicians, engineers and managers of energy projects have failed? No, we have however failed to finish the job and document there results. My experience has shown there is good support and enthusiasm for those energy projects we begin. It is also my experience that a well documented successful project provides many levels of satisfaction. Large energy management projects involve a major financial commitment. Documenting the results provides all those who supported the project from finance, management and the technical staff the positive reinforcement to support your future projects. We should begin by defining what an energy audit is and what is the expected result of an audit

  19. A cost effective waste management methodology for power reactor waste streams

    International Nuclear Information System (INIS)

    Granus, M.W.; Campbell, A.D.

    1984-01-01

    This paper describes a computer based methodology for the selection of the processing methods (solidification/dewatering) for various power reactor radwaste streams. The purpose of this methodology is to best select the method that provides the most cost effective solution to waste management. This method takes into account the overall cost of processing, transportation and disposal. The selection matrix on which the methodology is based is made up of over ten thousand combinations of liner, cask, process, and disposal options from which the waste manager can choose. The measurement device for cost effective waste management is the concurrent evaluation of total dollars spent. The common denominator is dollars per cubic foot of the input waste stream. Dollars per curie of the input waste stream provides for proper checks and balances. The result of this analysis can then be used to assess the total waste management cost. To this end, the methodology can then be employed to predict a given number of events (processes, transportation, and disposals) and project the annual cost of waste management. For the purposes of this paper, the authors provide examples of the application of the methodology on a typical BWR at 2, 4 and 6 years. The examples are provided in 1984 dollars. Process selection is influenced by a number of factors which must be independently evaluated for each waste stream. Final processing cost is effected by the particular process efficiency and a variety of regulatory constraints. The interface between process selection and cask selection/transportation driven by the goal of placing the greatest amount of pre-processed waste in the package and remaining within the bounds of weight, volume, regulatory, and cask availability limitations. Disposal is the cost of burial and can be affected by disposal, but availability of burial space, and the location of the disposal site in relation to the generator

  20. Transmission line capital costs

    International Nuclear Information System (INIS)

    Hughes, K.R.; Brown, D.R.

    1995-05-01

    The displacement or deferral of conventional AC transmission line installation is a key benefit associated with several technologies being developed with the support of the U.S. Department of Energy's Office of Energy Management (OEM). Previous benefits assessments conducted within OEM have been based on significantly different assumptions for the average cost per mile of AC transmission line. In response to this uncertainty, an investigation of transmission line capital cost data was initiated. The objective of this study was to develop a database for preparing preliminary estimates of transmission line costs. An extensive search of potential data sources identified databases maintained by the Bonneville Power Administration (BPA) and the Western Area Power Administration (WAPA) as superior sources of transmission line cost data. The BPA and WAPA data were adjusted to a common basis and combined together. The composite database covers voltage levels from 13.8 to 765 W, with cost estimates for a given voltage level varying depending on conductor size, tower material type, tower frame type, and number of circuits. Reported transmission line costs vary significantly, even for a given voltage level. This can usually be explained by variation in the design factors noted above and variation in environmental and land (right-of-way) costs, which are extremely site-specific. Cost estimates prepared from the composite database were compared to cost data collected by the Federal Energy Regulatory Commission (FERC) for investor-owned utilities from across the United States. The comparison was hampered because the only design specifications included with the FERC data were voltage level and line length. Working within this limitation, the FERC data were not found to differ significantly from the composite database. Therefore, the composite database was judged to be a reasonable proxy for estimating national average costs

  1. COST MANAGEMENT TOOLS AS BUSINESS INTELLIGENCE BASE AND CONTINUES IMPROVEMENTS ASSUMPTION "BIG THINGS ARE PACKED IN SMALL BOXES"

    Directory of Open Access Journals (Sweden)

    Danijela Grahovac

    2009-03-01

    Full Text Available Corporate cost management is a key prerequisite for successful management, a process of guiding the enterprise from the existing to the particular, desired performance. Traditional cost management systems, based on the use of financial indicators, do not satisfy the needs of modern enterprises. Conventional cost management system is based on standard cost accounting systems information support. It provides cost reduction program, accordingly labor costs reduction methods realized as short term positive effects. Nowadays, a great number of different models have been developed. They have a more complex approach to performance analysis, using both financial and non financial indicators, grouped in a certain number of performance perspectives. The disadvantages of these modern systems can be diminished through their integration, which leads to creating new, integrated cost management systems. That we can see trough integrated software packages who covering almost all aspect of corporate business management.

  2. Cost-Utility Analysis: Sartorius Flap versus Negative Pressure Therapy for Infected Vascular Groin Graft Managment.

    Science.gov (United States)

    Chatterjee, Abhishek; Macarios, David; Griffin, Leah; Kosowski, Tomasz; Pyfer, Bryan J; Offodile, Anaeze C; Driscoll, Daniel; Maddali, Sirish; Attwood, John

    2015-11-01

    Sartorius flap coverage and adjunctive negative pressure wound therapy (NPWT) have been described in managing infected vascular groin grafts with varying cost and clinical success. We performed a cost-utility analysis comparing sartorius flap with NPWT in managing an infected vascular groin graft. A literature review compiling outcomes for sartorius flap and NPWT interventions was conducted from peer-reviewed journals in MEDLINE (PubMed) and EMBASE. Utility scores were derived from expert opinion and used to estimate quality-adjusted life years (QALYs). Medicare current procedure terminology and diagnosis-related groups codes were used to assess the costs for successful graft salvage with the associated complications. Incremental cost-effectiveness was assessed at $50,000/QALY, and both univariate and probabilistic sensitivity analyses were conducted to assess robustness of the conclusions. Thirty-two studies were used pooling 384 patients (234 sartorius flaps and 150 NPWT). NPWT had better clinical outcomes (86.7% success rate, 0.9% minor complication rate, and 13.3% major complication rate) than sartorius flap (81.6% success rate, 8.0% minor complication rate, and 18.4% major complication rate). NPWT was less costly ($12,366 versus $23,516) and slightly more effective (12.06 QALY versus 12.05 QALY) compared with sartorius flap. Sensitivity analyses confirmed the robustness of the base case findings; NPWT was either cost-effective at $50,000/QALY or dominated sartorius flap in 81.6% of all probabilistic sensitivity analyses. In our cost-utility analysis, use of adjunctive NPWT, along with debridement and antibiotic treatment, for managing infected vascular groin graft wounds was found to be a more cost-effective option when compared with sartorius flaps.

  3. COPD management costs according to the frequency of COPD exacerbations in UK primary care.

    Science.gov (United States)

    Punekar, Yogesh Suresh; Shukla, Amit; Müllerova, Hana

    2014-01-01

    The economic burden of chronic obstructive pulmonary disease (COPD) exacerbations is significant, but the impact of other sources on the overall cost of COPD management is largely unknown. We aimed to estimate overall costs for patients experiencing none, one, or two or more exacerbations per year in the UK. A retrospective cohort of prevalent COPD patients was identified in the Clinical Practice Research Datalink UK database. Patients with information recorded for at least 12 months before and after cohort entry date were included (first prevalent COPD diagnosis confirmed by spirometry on/after April 1, 2009). Patients were categorized as having none, one, or two or more moderate-to-severe COPD exacerbations in the 12 months after cohort entry and further classified by the Global initiative for chronic Obstructive Lung Disease (GOLD) category of airflow obstruction and the Medical Research Council dyspnea scale. Study outcomes included counts of general practitioner interactions, moderate-severe COPD exacerbations, and non-COPD hospitalizations. Estimated resource use costs were calculated using National Health Service reference costs for 2010-2011. The cohort comprised 58,589 patients (mean age 69.5 years, mean dyspnea grade 2.5, females 46.6%, current smokers 33.1%). The average total annual per patient cost of COPD management, excluding medications, was £2,108 for all patients and £1,523, £2,405, and £3,396 for patients experiencing no, one, or two or more moderate-to-severe exacerbations, respectively. General practitioner interactions contributed most to these annual costs, accounting for £1,062 (69.7%), £1,313 (54.6%), and £1,592 (46.9%) in patients with no, one, or two or more moderate-to-severe exacerbations, respectively. Disease management strategies focused on reducing costs in primary care may help reduce total COPD costs significantly.

  4. Beyond cost: 'responsible purchasing' of managed care by employers.

    Science.gov (United States)

    Lo Sasso, A T; Perloff, L; Schield, J; Murphy, J J; Mortimer, J D; Budetti, P P

    1999-01-01

    We explore the extent of "responsible purchasing" by employers--the degree to which employers collect and use nonfinancial information in selecting and managing employee health plans. Most firms believe that they have some responsibility for assessing the quality of the health plans they offer. Some pay attention to plan characteristics such as the ability to provide adequate access to providers and services and scores on enrollee satisfaction surveys. A more limited but still notable number of firms take specific actions based on responsible purchasing information. Because of countervailing pressures, however, it is not clear whether or not the firms most involved in responsible purchasing are signaling a developing trend.

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

    Directory of Open Access Journals (Sweden)

    M. S. Dikunova

    2017-01-01

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

  6. Cost Utility Analysis of Cervical Therapeutic Medial Branch Blocks in Managing Chronic Neck Pain.

    Science.gov (United States)

    Manchikanti, Laxmaiah; Pampati, Vidyasagar; Kaye, Alan D; Hirsch, Joshua A

    2017-01-01

    Background: Controlled diagnostic studies have established the prevalence of cervical facet joint pain to range from 36% to 67% based on the criterion standard of ≥ 80% pain relief. Treatment of cervical facet joint pain has been described with Level II evidence of effectiveness for therapeutic facet joint nerve blocks and radiofrequency neurotomy and with no significant evidence for intraarticular injections. However, there have not been any cost effectiveness or cost utility analysis studies performed in managing chronic neck pain with or without headaches with cervical facet joint interventions. Study Design: Cost utility analysis based on the results of a double-blind, randomized, controlled trial of cervical therapeutic medial branch blocks in managing chronic neck pain. Objectives: To assess cost utility of therapeutic cervical medial branch blocks in managing chronic neck pain. Methods: A randomized trial was conducted in a specialty referral private practice interventional pain management center in the United States. This trial assessed the clinical effectiveness of therapeutic cervical medial branch blocks with or without steroids for an established diagnosis of cervical facet joint pain by means of controlled diagnostic blocks. Cost utility analysis was performed with direct payment data for the procedures for a total of 120 patients over a period of 2 years from this trial based on reimbursement rates of 2016. The payment data provided direct procedural costs without inclusion of drug treatments. An additional 40% was added to procedural costs with multiplication of a factor of 1.67 to provide estimated total costs including direct and indirect costs, based on highly regarded surgical literature. Outcome measures included significant improvement defined as at least a 50% improvement with reduction in pain and disability status with a combined 50% or more reduction in pain in Neck Disability Index (NDI) scores. Results: The results showed direct

  7. Designing for psychological change: individuals' reward and cost valuations in weight management.

    Science.gov (United States)

    Hsu, Anne; Blandford, Ann

    2014-06-26

    Knowledge of the psychological constructs that underlie behavior offers valuable design opportunities for persuasive systems. We use the decision theory, which describes how behavior is underpinned by reward-cost valuations, as a framework for investigating such psychological constructs to deliver design objectives for weight management technologies. We applied a decision theory-based analysis in the domain of weight management to understand the rewards and costs that surround individuals' weight management behaviors, with the aim of uncovering design opportunities for weight management technologies. We conducted qualitative interviews with 15 participants who were or had been trying to lose weight. Thematic analysis was used to extract themes that covered the rewards and costs surrounding weight management behaviors. We supplemented our qualitative study with a quantitative survey of 100 respondents investigating the extent to which they agreed with statements reflecting themes from the qualitative study. The primary obstacles to weight management were the rewards associated with unhealthy choices, such as the pleasures of unhealthy foods and unrestricted consumption in social situations, and the significant efforts required to change habits, plan, and exercise. Psychological constructs that supported positive weight management included feeling good after making healthy choices, being good to oneself, experiencing healthy yet still delicious foods, and receiving social support and encouraging messages (although opinions about encouraging messages was mixed). A rewards-costs driven enquiry revealed a wide range of psychological constructs that contribute to discouraging and supporting weight management. The constructs extracted from our qualitative study were verified by our quantitative survey, in which the majority of respondents also reported similar thoughts and feelings. This understanding of the rewards and costs surrounding weight management offers a range

  8. 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.

  9. Preliminary cost analysis of a universal package concept in the spent fuel management system

    International Nuclear Information System (INIS)

    1984-09-01

    The purpose of this study is to provide a preliminary cost assessment of a universal spent fuel package concept as it applies to the backend of the once through nuclear fuel cycle; i.e., a package that would be qualified for spent fuel storage, transportation, and disposal. To provide this preliminary cost assessment, costs for each element of the spent fuel management system have been compiled for system scenarios employing the universal package, and these costs are compared against system costs for scenarios employing the universal package, and these costs are compared against system costs for scenarios employing other types of storage, transportation, and disposal packages. The system elements considered in this study are storage at the nuclear power plant, spent fuel transportation, a Monitored Retrievable Storage (MRS) facility, and a geologic repository. In accordance with the Nuclear Waste Policy Act, most of these system elements and associated functions will be the responsibility of the Department of Energy. 10 refs., 25 figs., 22 tabs

  10. An Insight Into the Two Costing Technique: Absorption Costing and Marginal Costing

    OpenAIRE

    Mariam Nawaz

    2013-01-01

    This paper will investigate the controversy that is innate between the two costing techniques; Absorption Costing and Marginal Costing and would throw light on which costing technique better serves its purpose in helping management for decision making process and if Marginal Costing technique is concluded as better technique then why it should not be used for external reporting purpose. This paper will only crystallize and highlight the issues descriptively and will not resolve the issues tha...

  11. Virtual learning environment for managing costs of dressings for pressure ulcers

    Directory of Open Access Journals (Sweden)

    Marta Cristiane Alves Pereira

    2014-06-01

    Full Text Available A descriptive and applied study aimed at describing the construction and assessment of a virtual learning environment on the topic of cost management of pressure ulcer dressings, using WebQuest methodology. For the planning and development phases, we used simple and accessible technological resources, focused on educational aspects. During the assessment phase, four computer science specialists, four nursing professors and four nursing professionals who worked with cost management evaluated technical aspects (Response Time and Interface Quality as well as educational ones (Content, Activity, Interaction. These aspects received positive evaluations (over 86% of criteria were fulfilled, except for Response Time (62% were totally fulfilled and 30% partially fulfilled. The results demonstrated that it is possible to make use of virtual learning environments with undergraduate nursing students in order to impact education regarding material cost management in nursing. doi: 10.5216/ree.v16i2.22161.

  12. An empirical analysis of the relationship between cost of control activities and project management success

    Directory of Open Access Journals (Sweden)

    Al-Tmeemy Samiaah

    2018-01-01

    Full Text Available To achieve the objectives of continuous improvement programs, construction managers must link the achievement of quality with cost. This paper aims to associate project management success (PMS with cost of control (COC activities in an empirical manner. Thus, the purpose is to determine the extent to which COC activities impact PMS. Quantitative method was adopted to collect data from Malaysian building companies using postal and email surveys. Hypothesis is tested using correlation and simple linear regression analysis. The findings of this study indicate that COC activities are positively associated with the PMS. The empirical evidences obtained from this research, provides financial justification for all quality improvement efforts. This can assist building contractors to enhance the success of project management by reducing the level of business failures due to poor quality, cost overruns, and delays.

  13. Reducing Health Cost: Health Informatics and Knowledge Management as a Business and Communication Tool

    Science.gov (United States)

    Gyampoh-Vidogah, Regina; Moreton, Robert; Sallah, David

    Health informatics has the potential to improve the quality and provision of care while reducing the cost of health care delivery. However, health informatics is often falsely regarded as synonymous with information management (IM). This chapter (i) provides a clear definition and characteristic benefits of health informatics and information management in the context of health care delivery, (ii) identifies and explains the difference between health informatics (HI) and managing knowledge (KM) in relation to informatics business strategy and (iii) elaborates the role of information communication technology (ICT) KM environment. This Chapter further examines how KM can be used to improve health service informatics costs, and identifies the factors that could affect its implementation and explains some of the reasons driving the development of electronic health record systems. This will assist in avoiding higher costs and errors, while promoting the continued industrialisation of KM delivery across health care communities.

  14. Financial sustainability in municipal solid waste management--costs and revenues in Bahir Dar, Ethiopia.

    Science.gov (United States)

    Lohri, Christian Riuji; Camenzind, Ephraim Joseph; Zurbrügg, Christian

    2014-02-01

    Providing good solid waste management (SWM) services while also ensuring financial sustainability of the system continues to be a major challenge in cities of developing countries. Bahir Dar in northwestern Ethiopia outsourced municipal waste services to a private waste company in 2008. While this institutional change has led to substantial improvement in the cleanliness of the city, its financial sustainability remains unclear. Is the private company able to generate sufficient revenues from their activities to offset the costs and generate some profit? This paper presents a cost-revenue analysis, based on data from July 2009 to June 2011. The analysis reveals that overall costs in Bahir Dar's SWM system increased significantly during this period, mainly due to rising costs related to waste transportation. On the other hand, there is only one major revenue stream in place: the waste collection fee from households, commercial enterprises and institutions. As the efficiency of fee collection from households is only around 50%, the total amount of revenues are not sufficient to cover the running costs. This results in a substantial yearly deficit. The results of the research therefore show that a more detailed cost structure and cost-revenue analysis of this waste management service is important with appropriate measures, either by the privates sector itself or with the support of the local authorities, in order to enhance cost efficiency and balance the cost-revenues towards cost recovery. Delays in mitigating the evident financial deficit could else endanger the public-private partnership (PPP) and lead to failure of this setup in the medium to long term, thus also endangering the now existing improved and currently reliable service. We present four options on how financial sustainability of the SWM system in Bahir Dar might be enhanced: (i) improved fee collection efficiency by linking the fees of solid waste collection to water supply; (ii) increasing the value

  15. Cost-benefit analysis for management of low-level radioactive waste

    International Nuclear Information System (INIS)

    Jacobs, D.G.

    1979-01-01

    There are several types of cost-benefit analyses that can be used in evaluating a technical activity such as waste management. A direct comparison can be made of the benefits to be gained versus the costs to be accrued. If the balance is favorable the activity is considered to be acceptable. In many cases, however, a number of alternatives may be available requiring a comparative cost-benefit analysis so that the most favorable option is chosen. After the basic option is chosen, a further analysis is required in which additional control technologies can be considered to further reduce specific types of impact; this represents a differential cost-benefit analysis or, perhaps more properly, a study of cost-effectiveness. Also, because of the wide variety of parameters that go into a cost-benefit analysis and the range of value judgements that may be applied by different interest groups, it is likely that each additional increment of technology will have a slightly different balance point. Factors and impacts that need to be considered in management of low-level wastes will be discussed and a simplified example will be used to demonstrate the difficulties that may be encountered

  16. Cost-benefit analysis for management of low-level radioactive waste

    International Nuclear Information System (INIS)

    Jacobs, D.G.

    1977-01-01

    There are several types of cost-benefit analyses that can be used in evaluating a technical activity such as waste management. A direct comparison can be made of the benefits to be gained versus the costs to be accrued. If the balance is favorable, the activity is considered to be acceptable. In many cases, however, a number of alternatives may be available requiring a comparative cost-benefit analysis so that the most favorable option is chosen. After the basic option is chosen, a further analysis is required in which additional control technologies can be considered to further reduce specific types of impact; this represents a differential cost-benefit analysis or, perhaps more properly, a study of cost-effectiveness. Also, because of the wide variety of parameters that go into a cost-benefit analysis and the range of value judgements that may be applied by different interest groups, it is likely that each additional increment of technology will have a slightly different balance point. Factors and impacts that need to be considered in management of low-level wastes will be discussed and a simplified example will be used to demonstrate the difficulties that may be encountered

  17. Perceptions of managers regarding supply chain cost reduction in the South African mobile phone industry

    Directory of Open Access Journals (Sweden)

    Musenga F. Mpwanya

    2015-06-01

    Full Text Available Background: Many industries, including the mobile phone industry, experience a surge in supply chain (SC costs in the provision of products and services to their customers. Despite this, only a few studies have been conducted on SC cost reduction in South Africa and globally. Objective: This study seeks to understand the perceptions of managers regarding cost reduction in the South African mobile phone SC. Method: A qualitative case study was conducted, involving eight willing managers and using semi-structured interviews, observation and documents. Interviews transcripts were analysed thematically with the help of Atlas.ti and a threefold process was followed, comprising data reduction, data display and data interpretation and conclusion drawing. Results: The findings suggest that mobile phone companies should consolidate their strategic relationships and be efficient, in order to effectively reduce costs in the South African mobile phone SC. To achieve this, whilst South African mobile network operators have to share more and more infrastructure and outsource their operations, other mobile phone companies should re-engineer their operational processes and their reduce costs across the SC. Conclusion: The knowledge generated from this study should assist South African mobile phone companies to reduce their SC costs and address high-priced mobile services. On the other hand, this study should assist regulating authorities (the Department of Communications and the Independent Communication Authority of South Africa to gain insights into the challenges faced by the mobile phone industry in South Africa and, therefore, to make appropriate and adequate mobile telecommunication policies.

  18. A cost analysis of conservative management of spinal cord-injured patients in Nigeria.

    Science.gov (United States)

    Kawu, A A; Olawepo, A; Salami, A O O; Kuranga, S A; Abdulhameed, S; Esenwah, V C

    2011-11-01

    A prospective study. To determine the cost of acute phase of injury (ASCI) among spinal cord-injured patients managed conservatively in Nigeria. Gwagwalada, Abuja. Over a 1-year period (1 January 2009 to 31 December 2009), the cost of ASCI of consecutive spinal cord-injured patients, gainfully employed preinjury, who paid the hospital bill directly from their purses and could estimate their daily income, and who were managed conservatively for 6 weeks before discharge to rehabilitation, was prospectively examined. A total of 34 cases of spinal cord-injured patients with a mean age of 35.4 ± 12.8 years were included in this study. The mean cost of ASCI over 6 weeks was $1598.29, an average of 6.4-232.8% of patients' annual income where >50% of the people live on less than a dollar a day. The mean cost of hospitalization was 14.9% of the total cost of ASCI in this study. It was significantly more expensive to treat tetraplegics compared with paraplegics. This study identified the cost of acute phase of spinal cord injury in Nigeria to assist clinicians in planning treatment that could reduce financial burden on the patients but optimize patients' care.

  19. Starling flock networks manage uncertainty in consensus at low cost.

    Directory of Open Access Journals (Sweden)

    George F Young

    Full Text Available Flocks of starlings exhibit a remarkable ability to maintain cohesion as a group in highly uncertain environments and with limited, noisy information. Recent work demonstrated that individual starlings within large flocks respond to a fixed number of nearest neighbors, but until now it was not understood why this number is seven. We analyze robustness to uncertainty of consensus in empirical data from multiple starling flocks and show that the flock interaction networks with six or seven neighbors optimize the trade-off between group cohesion and individual effort. We can distinguish these numbers of neighbors from fewer or greater numbers using our systems-theoretic approach to measuring robustness of interaction networks as a function of the network structure, i.e., who is sensing whom. The metric quantifies the disagreement within the network due to disturbances and noise during consensus behavior and can be evaluated over a parameterized family of hypothesized sensing strategies (here the parameter is number of neighbors. We use this approach to further show that for the range of flocks studied the optimal number of neighbors does not depend on the number of birds within a flock; rather, it depends on the shape, notably the thickness, of the flock. The results suggest that robustness to uncertainty may have been a factor in the evolution of flocking for starlings. More generally, our results elucidate the role of the interaction network on uncertainty management in collective behavior, and motivate the application of our approach to other biological networks.

  20. Starling Flock Networks Manage Uncertainty in Consensus at Low Cost

    Science.gov (United States)

    Young, George F.; Scardovi, Luca; Cavagna, Andrea; Giardina, Irene; Leonard, Naomi E.

    2013-01-01

    Flocks of starlings exhibit a remarkable ability to maintain cohesion as a group in highly uncertain environments and with limited, noisy information. Recent work demonstrated that individual starlings within large flocks respond to a fixed number of nearest neighbors, but until now it was not understood why this number is seven. We analyze robustness to uncertainty of consensus in empirical data from multiple starling flocks and show that the flock interaction networks with six or seven neighbors optimize the trade-off between group cohesion and individual effort. We can distinguish these numbers of neighbors from fewer or greater numbers using our systems-theoretic approach to measuring robustness of interaction networks as a function of the network structure, i.e., who is sensing whom. The metric quantifies the disagreement within the network due to disturbances and noise during consensus behavior and can be evaluated over a parameterized family of hypothesized sensing strategies (here the parameter is number of neighbors). We use this approach to further show that for the range of flocks studied the optimal number of neighbors does not depend on the number of birds within a flock; rather, it depends on the shape, notably the thickness, of the flock. The results suggest that robustness to uncertainty may have been a factor in the evolution of flocking for starlings. More generally, our results elucidate the role of the interaction network on uncertainty management in collective behavior, and motivate the application of our approach to other biological networks. PMID:23382667

  1. Evaluation of Externality Costs in Life-Cycle Optimization of Municipal Solid Waste Management Systems

    DEFF Research Database (Denmark)

    Martinez Sanchez, Veronica; Levis, James W.; Damgaard, Anders

    2017-01-01

    The development of sustainable solid waste management (SWM) systems requires consideration of both economic and environmental impacts. Societal life-cycle costing (S-LCC) provides a quantitative framework to estimate both economic and environmental impacts, by including "budget costs...... suburban U.S. county of 500 000 people generating 320 000 Mg of waste annually. Estimated externality costs are based on emissions of CO2, CH4, N2O, PM2.5, PM10, NOx, SO2, VOC, CO, NH3, Hg, Pb, Cd, Cr (VI), Ni, As, and dioxins. The results indicate that incorporating S-LCC into optimized SWM strategy...... development encourages the use of a mixed waste material recovery facility with residues going to incineration, and separated organics to anaerobic digestion. Results are sensitive to waste composition, energy mix and recycling rates. Most of the externality costs stem from SO2, NOx, PM2.5, CH4, fossil CO2...

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

    Directory of Open Access Journals (Sweden)

    Bunea-Bontaş Cristina Aurora

    2013-04-01

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

  3. The Assured Storage Integrated Management System: What is it and what will it cost?

    International Nuclear Information System (INIS)

    Kerr, T.A.; Newberry, W.F.

    1996-01-01

    The Assured Storage Integrated Management System for low-level radioactive waste as an alternative to traditional disposal is attracting favorable attention from many states, regulators, processors, and low-level radioactive waste generators. open-quotes Assured storageclose quotes is defined as a management system for safely isolating waste, while preserving options for its long-term management, through: robust, accessible facilities; planned preventive maintenance; and sureties adequate to address contingencies or implement future alternatives. Following introduction of the concept in RADWASTE Magazine, the Connecticut Hazardous Waste Management Service (among several others) requested a briefing on the idea. The Connecticut Hazardous Waste Management Service then requested that the National Low-Level Waste Management Program at the Idaho National Engineering Laboratory evaluate the life cycle costs of the Assured Storage Integrated Management System versus traditional disposal. Building on some of that work, this paper discusses the concept of an Assured Storage Integrated Management System for low-level radioactive waste as well as examines cost elements of the Assured Storage Integrated Management System in comparison to traditional disposal facilities. Further analyses conducted for the Connecticut study will more clearly define and quantify potential differences in life-cycle costs between the Assured Storage Integrated Management System and traditional disposal

  4. Facility Management as a Way of Reducing Costs in Transport Companies

    Science.gov (United States)

    Matusova, Dominika; Gogolova, Martina

    2017-10-01

    For facility management exists a several interpretations. These interpretations emerged progressively. At the time of the notion of facility management was designed to manage an administrative building, in the United States (US). They can ensure their operation and maintenance. From the US, this trend is further moved to Europe and now it start becoming a current and actual topic also in Slovakia. Facility management is contractually agreed scheme of services, semantically recalls traditional building management. There by finally pushed for activities related to real estates. For facility management is fundamental - certification and certification systems. Therefore, is essential to know, the cost structure of certification. The most commonly occurring austerity measures include: heat pumps, use of renewable energy, solar panels and water savings. These measures can reduce the cost.

  5. Cost-effectiveness of competing strategies for management of recurrent Clostridium difficile infection: a decision analysis.

    Science.gov (United States)

    Konijeti, Gauree G; Sauk, Jenny; Shrime, Mark G; Gupta, Meera; Ananthakrishnan, Ashwin N

    2014-06-01

    Clostridium difficile infection (CDI) is an important cause of morbidity and healthcare costs, and is characterized by high rates of disease recurrence. The cost-effectiveness of newer treatments for recurrent CDI has not been examined, yet would be important to inform clinical practice. The aim of this study was to analyze the cost effectiveness of competing strategies for recurrent CDI. We constructed a decision-analytic model comparing 4 treatment strategies for first-line treatment of recurrent CDI in a population with a median age of 65 years: metronidazole, vancomycin, fidaxomicin, and fecal microbiota transplant (FMT). We modeled up to 2 additional recurrences following the initial recurrence. We assumed FMT delivery via colonoscopy as our base case, but conducted sensitivity analyses based on different modes of delivery. Willingness-to-pay threshold was set at $50 000 per quality-adjusted life-year. At our base case estimates, initial treatment of recurrent CDI using FMT colonoscopy was the most cost-effective strategy, with an incremental cost-effectiveness ratio of $17 016 relative to oral vancomycin. Fidaxomicin and metronidazole were both dominated by FMT colonoscopy. On sensitivity analysis, FMT colonoscopy remained the most cost-effective strategy at cure rates >88.4% and CDI recurrence rates cost cost-effectiveness threshold. In clinical settings where FMT is not available or applicable, the preferred strategy appears to be initial treatment with oral vancomycin. In this decision analysis examining treatment strategies for recurrent CDI, we demonstrate that FMT colonoscopy is the most cost-effective initial strategy for management of recurrent CDI.

  6. Value and Transaction Costs

    DEFF Research Database (Denmark)

    Foss, Kirsten; Foss, Nicolai Juul

    2003-01-01

    caused by transaction costs), andnew types of resources (i.e., capture and protection capabilities), clarifies the roleof contracting in the exercise of market power, and suggests that `strategizing'and `economizing' perspectives are related to a larger extent than is normallyrecognized. Refutable......AbstractWe forge linkages between the economics of property rights (Coase, Demsetz,Cheung, Barzel) and strategic management. Property rights to resources consistof the rights to consume, obtain income from, and alienate these resources.Transaction costs are the costs of exchanging, protecting...... and capturing propertyrights. We clarify the key role of transaction costs with respect to understandingvalue creation and the limitations and opportunities of strategizing relative tocompetitive forces. The economics of property rights identifies new sources ofvalue creation (i.e., reducing the dissipation...

  7. Deaccessioning and Agency Costs of Free Cash Flow in Manager's Hands: A Formal Model

    Directory of Open Access Journals (Sweden)

    Andrej Srakar

    2014-12-01

    Full Text Available The problem of agency costs of free cash flow in manager's hands has been firstly noted by Easterbrook and Jensen. We present one of the first attempts to formally model the problem in light of similar situation faced by managers of museums being allowed (or disallowed to deaccession the artworks from their collections. We show that deaccessioning funds always lead to various forms of agency costs for the museum. This finding applies for any non-profit firm and its endowment. The task lying ahead is to formally prove the general conjecture also for the case of private for-profit firms.

  8. The process of life-cycle cost analysis on the Fernald Environmental Management Project

    International Nuclear Information System (INIS)

    Chang, D.Y.; Jacoboski, J.A.; Fisher, L.A.; Beirne, P.J.

    1993-01-01

    The Estimating Services Department of the Fernald Environmental Restoration Management Corporation (FERMCO) is formalizing the process of life-cycle cost analysis (LCCA) for the Fernald Environmental Management Project (FEMP). The LCCA process is based on the concepts, principles, and guidelines described by applicable Department of Energy's (DOE) orders, pertinent published literature, and the National Bureau of Standards handbook 135. LCC analyses will be performed following a ten-step process on the FEMP at the earliest possible decision point to support the selection of the least-cost alternatives for achieving the FERMCO mission

  9. Cash Management, Revenue Sources and Cost Effective Methods of Revenue Collection at Local Government Level

    OpenAIRE

    Mustapha Gimba Kumshe; Kagu Bukar

    2013-01-01

    The main objective of this paper was to focus on the elements, objectives, goals and importance of cash management; and also to examine the sources of revenue and cost effective collections for local governments. The elements of cash management are identified as establishing bank relations, preparing cash flow statements, estimating collection receipts and analyzing cash flow and preparing a budget. Amongst the objectives of cash management is to ensure availability of cash resources at all t...

  10. The Relationship between Cost Leadership Strategy, Total Quality Management Applications and Financial Performance

    OpenAIRE

    Ali KURT; Cemal ZEHİR

    2016-01-01

    Firms need to implement some competition strategies and total quality management applications to overcome the fierce competition among others. The purpose of this study is to show the relationship between cost leadership strategy, total quality management applications and firms’ financial performance with literature review and empirical analysis. 449 questionnaires were conducted to the managers of 142 big firms. The data gathered was assessed with AMOS. As a result, the relationship between ...

  11. Managing the total cost of risk exposures through risk mapping techniques

    International Nuclear Information System (INIS)

    Unione, A.J.; Rode, D.M.

    1998-01-01

    In a competitive power market, power producers are exposed to an increasingly broad spectrum of financial risks. The cumulative impact of these financial risks is known collectively as the Total of Cost of Risk. The concept of Total of Cost of Risk presents the business reality of a company's exposure to potentially devastating financial consequences in an integrated and useful way. In this way, a strategy of managing Total Cost of Risk in the most cost effective way can become a means of ensuring long term business health and security. This paper will examine the use of risk mapping as a tool for visually understanding Total Cost of Risk, thus creating an enhanced situational awareness and an integrated basis for risk management decision. The evaluation process, available through the use of risk maps allows the power producers to pro-actively implement prudent business decisions concerning the design, operation and maintenance of power plants. Risk mapping is thus a means for harmonizing operational objectives, such as improved plant reliability, with corporate strategies and goals in terms of an effective risk management program

  12. Management of constipation in residents with dementia: sorbitol effectiveness and cost.

    Science.gov (United States)

    Volicer, Ladislav; Lane, Patricia; Panke, JoAnn; Lyman, Paul

    2004-01-01

    The objective of this report is to describe a cost-effective strategy for management of constipation in nursing home residents with dementia. We conducted a prospective observational quality improvement study of 41 residents with chronic constipation and receiving an osmotic laxative. Sorbitol was substituted for lactulose. The study was conducted at a dementia special care unit at a Veterans Administration hospital. We measured the number and amount of laxative use over a period of 4 weeks that were required to maintain regular bowel function. There was no difference in efficacy of lactulose and sorbitol. Use of additional laxatives was infrequent: Milk of Magnesia on approximately 10% of days/patient, bisacodyl suppository on 2% to 4% of days/patient, and Fleet enema only on 3 occasions. The cost of constipation management using routine administration of sorbitol and as-needed use of other laxatives was 27% to 55% lower than the cost of other constipation management strategies reported in the literature. Substitution of sorbitol for lactulose does not change efficacy of the treatment and decreases cost. Regular use of an osmotic laxative avoids the costs and discomforts of rectal laxatives.

  13. Cost Estimation and Control for Flight Systems

    Science.gov (United States)

    Hammond, Walter E.; Vanhook, Michael E. (Technical Monitor)

    2002-01-01

    Good program management practices, cost analysis, cost estimation, and cost control for aerospace flight systems are interrelated and depend upon each other. The best cost control process cannot overcome poor design or poor systems trades that lead to the wrong approach. The project needs robust Technical, Schedule, Cost, Risk, and Cost Risk practices before it can incorporate adequate Cost Control. Cost analysis both precedes and follows cost estimation -- the two are closely coupled with each other and with Risk analysis. Parametric cost estimating relationships and computerized models are most often used. NASA has learned some valuable lessons in controlling cost problems, and recommends use of a summary Project Manager's checklist as shown here.

  14. 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.

  15. Effect of Medicaid disease management programs on emergency admissions and inpatient costs.

    Science.gov (United States)

    Conti, Matthew S

    2013-08-01

    To determine the impact of state Medicaid diabetes disease management programs on emergency admissions and inpatient costs. National InPatient Sample sponsored by the Agency for Healthcare Research and Quality Project for the years from 2000 to 2008 using 18 states. A difference-in-difference methodology compares costs and number of emergency admissions for Washington, Texas, and Georgia, which implemented disease management programs between 2000 and 2008, to states that did not undergo the transition to managed care (N = 103). Costs and emergency admissions were extracted for diabetic Medicaid enrollees diagnosed in the reform and non-reform states and collapsed into state and year cells. In the three treatment states, the implementation of disease management programs did not have statistically significant impacts on the outcome variables when compared to the control states. States that implemented disease management programs did not achieve improvements in costs or the number of emergency of admissions; thus, these programs do not appear to be an effective way to reduce the burden of this chronic disease. © Health Research and Educational Trust.

  16. A cost benefit review of applying quality assurance principles to project management of environmental cleanup programs

    International Nuclear Information System (INIS)

    Oakes, T.W.

    1989-01-01

    This paper shows the cost/benefit mechanism used for applying the theory and practical aspects of QA principles as a management tool to project management of environmental cleanup projects. This includes reviewing and guidelines and requirements to determine the practical aspects of applying these requirements to environmental project management. Thus, there is a feedback loop for comparison of the cost/benefits of application of each stage of the project. The project's major stages include planning, environmental sampling, analysis of data samples, data/information management to include reporting, and follow- up, post-cleanup sampling with continued data management. A comparison is also made of the theory with the practical aspects of each of these stages

  17. Venous leg ulcer management in clinical practice in the UK: costs and outcomes.

    Science.gov (United States)

    Guest, Julian F; Fuller, Graham W; Vowden, Peter

    2018-02-01

    The aim of this study was to estimate the patterns of care and annual levels of health care resource use attributable to managing venous leg ulcers (VLUs) in clinical practice by the UK's National Health Service (NHS) and the associated costs of patient management. This was a retrospective cohort analysis of the records of 505 patients in The Health Improvement Network (THIN) Database. Patients' characteristics, wound-related health outcomes and health care resource use were quantified, and the total NHS cost of patient management was estimated at 2015/2016 prices. Overall, 53% of all VLUs healed within 12 months, and the mean time to healing was 3·0 months. 13% of patients were never prescribed any recognised compression system, and 78% of their wounds healed. Of the 87% who were prescribed a recognised compression system, 52% of wounds healed. Patients were predominantly managed in the community by nurses with minimal clinical involvement of specialist clinicians. Up to 30% of all the VLUs may have been clinically infected at the time of presentation, and only 22% of patients had an ankle brachial pressure index documented in their records. The mean NHS cost of wound care over 12 months was an estimated £7600 per VLU. However, the cost of managing an unhealed VLU was 4·5 times more than that of managing a healed VLU (£3000 per healed VLU and £13 500 per unhealed VLU). This study provides important insights into a number of aspects of VLU management in clinical practice that have been difficult to ascertain from other studies and provides the best estimate available of NHS resource use and costs with which to inform policy and budgetary decisions. © 2017 Medicalhelplines.com Inc and John Wiley & Sons Ltd.

  18. Flexible resource management and its effect on project cost and duration

    Science.gov (United States)

    Pinha, Denis C.; Ahluwalia, Rashpal S.

    2018-06-01

    In practice, most projects result in cost overruns and schedule slippage due to poor resource management. This paper presents an approach that aims at reducing project duration and costs by empowering project managers to assess different scenarios. The proposed approach addresses combinatorial modes for tasks, multi-skilled resources, and multiple calendars for resources. A case study reported in the literature is presented to demonstrate the capabilities of this method. As for practical implications, this approach enhances the decision-making process which results in improved solutions in terms of total project duration and cost. From an academic viewpoint, this paper adds empirical evidence to enrich the existing literature, as it highlights relevant issues to model properly the complexity of real-life projects.

  19. Office of Civilian Radioactive Waste Management Program Cost and Schedule Baseline

    International Nuclear Information System (INIS)

    1992-09-01

    The purpose of this document is to establish quantitative expressions of proposed costs and schedule to serve as a basis for measurement of program performance. It identifies the components of the Program Cost and Schedule Baseline (PCSB) that will be subject to change control by the Executive (Level 0) and Program (Level 1) Change Control Boards (CCBS) and establishes their baseline values. This document also details PCSB reporting, monitoring, and corrective action requirements. The Program technical baseline contained in the Waste Management System Description (WMSD), the Waste Management System Requirements (WMSR), and the Physical System Requirements documents provide the technical basis for the PCSB. Changes to the PCSB will be approved by the Pregrain Change Control Board (PCCB)In addition to the PCCB, the Energy System Acquisition Advisory Board Baseline CCB (ESAAB BCCB) will perform control functions relating to Total Project Cost (TPC) and major schedule milestones for the Yucca Mountain Site Characterization Project and the Monitored Retrievable Storage (MRS) Project

  20. Cost estimates for near-term depolyment of advanced traffic management systems. Final report

    Energy Technology Data Exchange (ETDEWEB)

    Stevens, S.S.; Chin, S.M.

    1993-02-15

    The objective of this study is to provide cost est engineering, design, installation, operation and maintenance of Advanced Traffic Management Systems (ATMS) in the largest 75 metropolitan areas in the United States. This report gives estimates for deployment costs for ATMS in the next five years, subject to the qualifications and caveats set out in following paragraphs. The report considers infrastructure components required to realize fully a functional ATMS over each of two highway networks (as discussed in the Section describing our general assumptions) under each of the four architectures identified in the MITRE Intelligent Vehicle Highway Systems (IVHS) Architecture studies. The architectures are summarized in this report in Table 2. Estimates are given for eight combinations of highway networks and architectures. We estimate that it will cost between $8.5 Billion (minimal network) and $26 Billion (augmented network) to proceed immediately with deployment of ATMS in the largest 75 metropolitan areas. Costs are given in 1992 dollars, and are not adjusted for future inflation. Our estimates are based partially on completed project costs, which have been adjusted to 1992 dollars. We assume that a particular architecture will be chosen; projected costs are broken by architecture.

  1. Plan 96 - Costs for management of the radioactive waste from nuclear power production

    International Nuclear Information System (INIS)

    1996-06-01

    This report presents a calculation of the costs for implementing all measures needed to manage and dispose of spent nuclear fuel and radioactive wastes from the Swedish nuclear power reactors. The cost calculations include costs for R,D and D as well as for decommissioning and dismantling the reactor plants etc. The following facilities and systems are already in operation: Transportation system for radioactive waste products, Central interim storage facility for spent nuclear fuel, Final repository for radioactive operational wastes. Plans exist for: Encapsulation plant for spent nuclear fuel, Deep repository for spent fuel and other long-lived waste, Final repository for decommissioning waste. The total future costs, in Jan 1996 prices, for the Swedish waste system from 1997 have been calculated to be 42.2 billion SEK (about 6.4 billion USD). The total costs apply for the waste obtained from 25 years of operation of all Swedish reactors. It is estimated that 10.6 billion SEK in current money has been spent through 1996. Costs based on waste quantities from operation of the reactors for 40 years are also reported. 6 refs

  2. Efficacy and cost-effectiveness of environmental management for malaria control.

    Science.gov (United States)

    Utzinger, J; Tozan, Y; Singer, B H

    2001-09-01

    Roll back malaria (RBM) aims at halving the current burden of the disease by the year 2010. The focus is on sub-Saharan Africa, and it is proposed to implement efficacious and cost-effective control strategies. But the evidence base of such information is scarce, and a notable missing element is the discussion of the potential of environmental management. We reviewed the literature and identified multiple malaria control programmes that incorporated environmental management as the central feature. Prominent among them are programmes launched in 1929 and implemented for two decades at copper mining communities in Zambia. The full package of control measures consisted of vegetation clearance, modification of river boundaries, draining swamps, oil application to open water bodies and house screening. Part of the population also was given quinine and was sleeping under mosquito nets. Monthly malaria incidence rates and vector densities were used for surveillance and adaptive tuning of the environmental management strategies to achieve a high level of performance. Within 3-5 years, malaria-related mortality, morbidity and incidence rates were reduced by 70-95%. Over the entire 20 years of implementation, the programme had averted an estimated 4173 deaths and 161,205 malaria attacks. The estimated costs per death and malaria attack averted were US$ 858 and US$ 22.20, respectively. Over the initial 3-5 years start-up period, analogous to the short-duration of cost-effectiveness analyses of current studies, we estimated that the costs per disability adjusted life year (DALY) averted were US$ 524-591. However, the strategy has a track record of becoming cost-effective in the longer term, as maintenance costs were much lower: US$ 22-92 per DALY averted. In view of fewer adverse ecological effects, increased sustainability and better uses of local resources and knowledge, environmental management--integrated with pharmacological, insecticidal and bednet interventions

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

    Science.gov (United States)

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

    2001-01-01

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

  4. (Value Stream Costing As A New Costing System)

    OpenAIRE

    Karcıoğlu, Reşar; Nuray, Meral

    2010-01-01

    In recent years, the number of lean company which use lean manufacturing system is rising. This companies use the standard costing while appropriate for traditional bathch manufacturing. But standard costing system fails to support the goals of lean manufacturing system. A different method of costing based upon the characteristics of the value stream is needed to fulfill the needs of the lean company. This systemis Value Stream Costing. When a lean company moves to value stream management, th...

  5. Photovoltaic energy cost limit

    International Nuclear Information System (INIS)

    Coiante, D.

    1992-01-01

    Referring to a photovoltaic system for grid connected applications, a parametric expression of kWh cost is derived. The limit of kWh cost is carried out extrapolating the values of cost components to their lowest figure. The reliability of the forecast is checked by disaggregating kWh cost in direct and indirect costs and by discussing the possible cost reduction of each component

  6. Traditional Commerce Versus Electronic Commerce: A Case Study Under The Logistics Costs Management View

    Directory of Open Access Journals (Sweden)

    Marcos Antônio de Souza

    2014-08-01

    Full Text Available The aim of this article is to see how a large Brazilian company of the retail sector makes the measurement and analysis of logistics costs of both its physical operations (traditional trade as their virtual transactions (e-commerce. The research has been conducted in the contributions of strategic cost management for business sustainability. This is an unique descriptive case study, with a qualitative approach, performed in the 2nd half of 2013. Data were collected through interviews, document analysis and in situ observations. Data analyzes occurred by comparative interpretations. The main results showed no significant differences in the analysis and measurement of logistics costs between the two forms of trading. This can be explained partly by the fact that the company does not deal with electronic commerce differently in relation to the management of logistics costs. That is, both the operations of the virtual store as physical stores share the same logistics structure. Additional logistics costs in e-commerce are offset by higher margin practiced in this business model.

  7. Management of dental caries among children: a look at the cost-effectiveness.

    Science.gov (United States)

    Ladewig, Nathalia Miranda; Camargo, Lucila Basto; Tedesco, Tamara Kerber; Floriano, Isabela; Gimenez, Thais; Imparato, José Carlos P; Mendes, Fausto Medeiros; Braga, Mariana Minatel; Raggio, Daniela Prócida

    2018-04-01

    Dental caries is the most prevalent non-communicative disease worldwide. Although the etiological factors are well known for years, reducing the number of decayed and missing teeth in children still remains as a barrier. Preventive and curative options are numerous but little is known about their economical advantages. Selecting the intervention that offers the best balance of effectiveness and financial resources becomes crucial in the current situation of budget restrictions worldwide. Areas covered: This expert review summarizes available evidence on cost-effectiveness analyses of preventive and curative measures to manage dental caries in children. Expert commentary: Preventive measures have been more extensively studied than dental caries treatment. Only water fluoridation and tooth brushing are well-established as cost-effective preventive approaches. Despite the increasing number of cost analysis treatment studies in the literature, most of them focus on the cost description, with no correlation to the intervention effectiveness. There is a current need of well-designed and well-reported cost-effectiveness regarding dental caries management.

  8. Proposed Reliability/Cost Model

    Science.gov (United States)

    Delionback, L. M.

    1982-01-01

    New technique estimates cost of improvement in reliability for complex system. Model format/approach is dependent upon use of subsystem cost-estimating relationships (CER's) in devising cost-effective policy. Proposed methodology should have application in broad range of engineering management decisions.

  9. Using patient acuity data to manage patient care outcomes and patient care costs.

    Science.gov (United States)

    Van Slyck, A; Johnson, K R

    2001-01-01

    This article describes actual reported uses for patient acuity data that go beyond historical uses in determining staffing allocations. These expanded uses include managing patient care outcomes and health care costs. The article offers the patient care executive examples of how objective, valid, and reliable data are used to drive approaches to effectively influence decision making in an increasingly competitive health care environment.

  10. Cost of management of severe pneumonia in young children: systematic analysis

    Directory of Open Access Journals (Sweden)

    Shanshan Zhang 1,2

    2016-06-01

    Full Text Available Childhood pneumonia is a major cause of childhood illness and the second leading cause of child death globally. Understanding the costs associated with the management of childhood pneumonia is essential for resource allocation and priority setting for child health.

  11. Organisation and management of research and development facilities - from cost to profit focus

    NARCIS (Netherlands)

    Kerssens-van Drongelen, I.C.; Pearson, Alan; Nixon, Bill

    2003-01-01

    In this publication, we present the main findings of a research project into differences in organisation, management and activities between R&D cost centres, semi-profit centres, profit centres, and independent R&D businesses. First, a theoretical framework is presented and then the empirical

  12. Integrating forest growth and harvesting cost models to improve forest management planning

    Science.gov (United States)

    J.E. Baumgras; C.B. LeDoux

    1991-01-01

    Two methods of estimating harvesting revenue--reported stumpage prices - and delivered prices minus estimated harvesting and haul costs were compared by estimating entry cash flows and rotation net present value for three simulated even-aged forest management options that included 1 to 3 thinnings over a 90 year rotation. Revenue estimates derived from stumpage prices...

  13. Cost-effectiveness of endovascular repair, open repair, and conservative management of splenic artery aneurysms

    NARCIS (Netherlands)

    Hogendoorn, Wouter; Lavida, Anthi; Hunink, M. G Myriam; Moll, Frans L.; Geroulakos, George; Muhs, Bart E.; Sumpio, Bauer E.

    2015-01-01

    Objective Open repair (OPEN) and conservative management (CONS) have been the treatments of choice for splenic artery aneurysms (SAAs) for many years. Endovascular repair (EV) has been increasingly used with good short-term results. In this study, we evaluated the cost-effectiveness of OPEN, EV, and

  14. Prospective Health: Duke's Approach to Improving Employee Health and Managing Health Care Costs

    Science.gov (United States)

    Davidson, H. Clint, Jr.

    2004-01-01

    If developing a healthy workforce is critical to reining in the skyrocketing cost of health care, then why have so many attempts at preventive health or disease management fallen short? How can employers connect with employees to engage them in changing unhealthy habits or lifestyles? Duke University has launched an innovative new approach called…

  15. Cost study on waste management at three model Canadian uranium mines

    International Nuclear Information System (INIS)

    1984-03-01

    A waste management cost study was initiated to determine the capital and operating costs of three different uranium waste management systems which incorporate current technologies being used in Canadian uranium mining operations. Cost estimates were to be done to a thirty percent level of accuracy and were to include all waste management related costs of a uranium ore processing facility. Each model is based on an annual uranium production of 1,923,000 kg U (5,000,000 lbs U 3 O 8 ) with a total operating life of 20 years for the facility. The three models, A, B, and C, are based on three different uranium ore grades, 0.10 percent U 3 O 8 , 0.475 percent U 3 O 8 and 1.5 percent U 3 O 8 respectively. Yellowcake production is assumed to start in January 1984. Model A is based on a conceptual 7,180 tonne per day uranium ore processing facility and waste management system typical of uranium operations in the Elliot Lake area of northern Ontario with an established infrastructure. Model B is a 1.512 tonne per day operation based on a remote uranium operation typical of the Athabasca Basin properties in northern Saskatchewan. Model C is a 466 tonne per day operation processing a high-grade uranium ore containing arsenic and heavy metal concentrations typical of some northern Saskatchewan deposits

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

    Science.gov (United States)

    Poll, Roswitha

    2001-01-01

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

  17. Idaho National Engineering Laboratory materials in inventory natural and enriched uranium management and storage costs

    International Nuclear Information System (INIS)

    Nebeker, R.L.

    1995-11-01

    On July 13, 1994, the Office of Environmental Management (EM) was requested to develop a planning process that would result in management policies for dealing with nuclear materials in inventory. In response to this request, EM launched the Materials In Inventory (MIN) Initiative. A Headquarters Working Group was established to develop the broad policy framework for developing MIN management policies. MIN activities cover essentially all nuclear materials within the DOE complex, including such items as spent nuclear fuel, depleted uranium, plutonium, natural and enriched uranium, and other materials. In August 1995, a report discussing the natural and enriched uranium portion of the Initiative for the Idaho National Engineering Laboratory (INEL) was published. That report, 'Idaho National Engineering Laboratory Materials-in-Inventory, Natural and Enriched Uranium'.' identified MIN under the control of Lockheed Idaho Technologies Company at the INEL. Later, additional information related to the costs associated with the storage of MIN materials was requested to supplement this report. This report provides the cost information for storing, disposing, or consolidating the natural and enriched uranium portion of the MIN materials at the INEL. The information consists of eight specific tables which detail present management costs and estimated costs of future activities

  18. Nutrition support team management of enterally fed patients in a community hospital is cost-beneficial.

    Science.gov (United States)

    Hassell, J T; Games, A D; Shaffer, B; Harkins, L E

    1994-09-01

    To determine whether nutrition support team (NST) management of enterally fed patients is cost-beneficial and to compare primary outcomes of care between team and nonteam management. A quasi-experimental study was conducted over a 7-month period. A 400-bed community hospital. A convenience sample of 136 subjects who had received enteral nutrition support for at least 24 hours. Forty-two patients died; only their mortality data were used. Ninety-six patients completed the study. Outcomes, including cost, for enterally fed patients in two treatment groups--those managed by the nutrition support team and those managed by nonteam staff--were compared. Severity of illness level was determined for patients managed by the nutrition support team and those managed by nonteam staff. For each group, the following measures were adjusted to reflect a significant difference in average severity of illness and then compared: length of hospital stay, readmission rates, and mortality rates. Complication rates between the groups were also compared. The cost benefit was determined based on savings from the reduction in adjusted length of hospital stay. Parametric and nonparametric statistics were used to evaluate outcomes between the two groups. Differences were statistically significant for both severity of illness, which was at a higher level in the nutrition support team group (P group (P team-managed group, there was a 23% reduction in adjusted mortality rate, an 11.6% reduction in the adjusted length of hospital stay, and a 43% reduction in adjusted readmission rate. Cost-benefit analysis revealed that for every $1 invested in nutrition support team management, a benefit of $4.20 was realized. Financial and humanitarian benefits are associated with nutrition support team management of enterally fed hospitalized patients.

  19. Direct costs of chronic obstructive pulmonary disease among managed care patients

    Directory of Open Access Journals (Sweden)

    An

    2010-09-01

    .Keywords: health care cost, health expenditure, lung diseases, managed care

  20. Financial sustainability in municipal solid waste managementCosts and revenues in Bahir Dar, Ethiopia

    Energy Technology Data Exchange (ETDEWEB)

    Lohri, Christian Riuji, E-mail: christian.lohri@eawag.ch; Camenzind, Ephraim Joseph, E-mail: ephraimcamenzind@hotmail.com; Zurbrügg, Christian, E-mail: christian.zurbruegg@eawag.ch

    2014-02-15

    Highlights: • Cost-revenue analysis over 2 years revealed insufficient cost-recovery. • Expenses for motorized secondary collection increased by 82% over two years. • Low fee collection rate and reliance on only one revenue stream are problematic. • Different options for cost reduction and enhanced revenue streams are recommended. • Good public–private alliance is crucial to plan and implement improvement measures. - Abstract: Providing good solid waste management (SWM) services while also ensuring financial sustainability of the system continues to be a major challenge in cities of developing countries. Bahir Dar in northwestern Ethiopia outsourced municipal waste services to a private waste company in 2008. While this institutional change has led to substantial improvement in the cleanliness of the city, its financial sustainability remains unclear. Is the private company able to generate sufficient revenues from their activities to offset the costs and generate some profit? This paper presents a cost-revenue analysis, based on data from July 2009 to June 2011. The analysis reveals that overall costs in Bahir Dar’s SWM system increased significantly during this period, mainly due to rising costs related to waste transportation. On the other hand, there is only one major revenue stream in place: the waste collection fee from households, commercial enterprises and institutions. As the efficiency of fee collection from households is only around 50%, the total amount of revenues are not sufficient to cover the running costs. This results in a substantial yearly deficit. The results of the research therefore show that a more detailed cost structure and cost-revenue analysis of this waste management service is important with appropriate measures, either by the privates sector itself or with the support of the local authorities, in order to enhance cost efficiency and balance the cost-revenues towards cost recovery. Delays in mitigating the evident

  1. Financial sustainability in municipal solid waste managementCosts and revenues in Bahir Dar, Ethiopia

    International Nuclear Information System (INIS)

    Lohri, Christian Riuji; Camenzind, Ephraim Joseph; Zurbrügg, Christian

    2014-01-01

    Highlights: • Cost-revenue analysis over 2 years revealed insufficient cost-recovery. • Expenses for motorized secondary collection increased by 82% over two years. • Low fee collection rate and reliance on only one revenue stream are problematic. • Different options for cost reduction and enhanced revenue streams are recommended. • Good public–private alliance is crucial to plan and implement improvement measures. - Abstract: Providing good solid waste management (SWM) services while also ensuring financial sustainability of the system continues to be a major challenge in cities of developing countries. Bahir Dar in northwestern Ethiopia outsourced municipal waste services to a private waste company in 2008. While this institutional change has led to substantial improvement in the cleanliness of the city, its financial sustainability remains unclear. Is the private company able to generate sufficient revenues from their activities to offset the costs and generate some profit? This paper presents a cost-revenue analysis, based on data from July 2009 to June 2011. The analysis reveals that overall costs in Bahir Dar’s SWM system increased significantly during this period, mainly due to rising costs related to waste transportation. On the other hand, there is only one major revenue stream in place: the waste collection fee from households, commercial enterprises and institutions. As the efficiency of fee collection from households is only around 50%, the total amount of revenues are not sufficient to cover the running costs. This results in a substantial yearly deficit. The results of the research therefore show that a more detailed cost structure and cost-revenue analysis of this waste management service is important with appropriate measures, either by the privates sector itself or with the support of the local authorities, in order to enhance cost efficiency and balance the cost-revenues towards cost recovery. Delays in mitigating the evident

  2. Reduction of costs for anemia-management drugs associated with the use of ferric citrate

    Directory of Open Access Journals (Sweden)

    Thomas A

    2014-05-01

    Full Text Available Anila Thomas,1 Leif E Peterson2 1Clinical Pharmacy Services, Houston Methodist Hospital, Houston, TX, USA; 2Center for Biostatistics, Houston Methodist Research Institute, Houston, TX, USA Background: Ferric citrate is a novel phosphate binder which has the potential to reduce usage of erythropoietin-stimulating agents (ESAs and intravenous (IV iron used for anemia management during hemodialysis (HD among patients with end-stage renal disease (ESRD. Currently, the potential health care cost savings on a national scale due to the use of ferric citrate in ESRD are undetermined. Methods: Per-patient-per-year costs of ESAs (Epogen® and Aranesp® [Amgen Inc., CA, USA] and IV iron (Venofer® [American Regent, Inc., NY, USA] and Ferrlecit® [Sanofi US, Bridgewater, NJ, USA] were based on RED BOOK™ (Truven Health Analytics New York, NY, USA costs combined with the Centers for Medicare and Medicaid Services (CMS base rate and actual usage in 2011 for the four drugs. The annual number of outpatients undergoing HD in the US was based on frequencies reported by the USRDS (United States Renal Data System. Monte Carlo uncertainty analysis was performed to determine total annual costs and cost reduction based on ferric citrate usage. Results: Total annual cost of ESAs and IV iron for anemia management in ESRD determined by Monte Carlo analysis assuming CMS base rate value was 5.127 (3.664–6.260 billion USD. For actual utilization in 2011, total annual cost of ESAs and IV iron was 3.981 (2.780–4.930 billion USD. If ferric citrate usage reduced ESA utilization by 20% and IV iron by 40%, then total cost would be reduced by 21.2% to 4.038 (2.868–4.914 billion USD for the CMS base rate, and by 21.8% to 3.111 (2.148–3.845 billion USD, based on 2011 actual utilization. Conclusion: It is likely that US health care costs for anemia-management drugs associated with ESRD among HD patients can be reduced by using ferric citrate as a phosphate binder. Keywords

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

    Directory of Open Access Journals (Sweden)

    Vania Elisabete Schneider

    2013-06-01

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

  4. Analysis of Institutional Artifact Cost in Management Control in a Textile Company

    Directory of Open Access Journals (Sweden)

    Rodrigo Barraco Marassi

    2014-08-01

    Full Text Available The present study aimed to analyze the process of institutionalization of artifacts in cost management control of Paraná company in the textile sector. For this, we developed descriptive, qualitative research with development of a case study conducted by semi-structured interviews, questionnaires and document analysis. The company under study was selected for accessibility and intentionally to be in the implementation phase of change in management control practices. Was structured semi-structured interviews and questionnaires based on Burns and Scapens (2000, Guerreiro et al. (2005 and Rock and Warrior (2010. The controller and an employee of the comptroller, as well as two officials involved in the supply of the information system were interviewed. The company seeks to implement new accounting and management reporting system that offers the best timing and management of costs and fixed and variable costs, cost centers, among others. The research results show that the encoding step was performed by the controller and by consulting the codified principles and institutional desires in routines, rules and regulations and so draft the proposed changes. The company has not adequately met some factors of institutionalization listed by Guerreiro et al. (2005, regarding training of the people involved, elements of repetition and perceived consequences of the implementation of change by people. By analyzing the case study and reflect the results with the lens of institutional theory, it follows that to obtain management information artifacts cost depends on appropriate processes for data collection, and even when using updated technologies, needs some several facts that this process becomes institutionalized, which may be better understood based on this lens.

  5. Quality cost system in electronics

    International Nuclear Information System (INIS)

    Denzer, H.O.

    1978-01-01

    A description is presented of a formal cost of quality system used in an electronic manufacturing facility. The system elements and reports are illustrated. Examples of the use of a quality cost system to measure quality performance and to improve product quality are included. A comparison to industry averages for quality costs is made. The paper attempts to show that the collection and use of quality costs are an aid to management and can be accompanied by improved product quality

  6. Cost Control and Performance Review of Software Projects by Using the Earned Value Management

    Directory of Open Access Journals (Sweden)

    Felician ALECU

    2014-08-01

    Full Text Available EVM (Earned Value Management is a method that can be successfully used to measure the performance of a project from the cost and schedule points of view. Initially developed for the US government programs in the 60s, it later becomes an important feature of any modern project management practice thanks to its simplicity and efficiency in signaling project anomalies in time. EVM become extremely popular because it can be equally applied for any project in any industry.

  7. A Project Management Approach to Using Simulation for Cost Estimation on Large, Complex Software Development Projects

    Science.gov (United States)

    Mizell, Carolyn; Malone, Linda

    2007-01-01

    It is very difficult for project managers to develop accurate cost and schedule estimates for large, complex software development projects. None of the approaches or tools available today can estimate the true cost of software with any high degree of accuracy early in a project. This paper provides an approach that utilizes a software development process simulation model that considers and conveys the level of uncertainty that exists when developing an initial estimate. A NASA project will be analyzed using simulation and data from the Software Engineering Laboratory to show the benefits of such an approach.

  8. Systematic review of model-based analyses reporting the cost-effectiveness and cost-utility of cardiovascular disease management programs.

    Science.gov (United States)

    Maru, Shoko; Byrnes, Joshua; Whitty, Jennifer A; Carrington, Melinda J; Stewart, Simon; Scuffham, Paul A

    2015-02-01

    The reported cost effectiveness of cardiovascular disease management programs (CVD-MPs) is highly variable, potentially leading to different funding decisions. This systematic review evaluates published modeled analyses to compare study methods and quality. Articles were included if an incremental cost-effectiveness ratio (ICER) or cost-utility ratio (ICUR) was reported, it is a multi-component intervention designed to manage or prevent a cardiovascular disease condition, and it addressed all domains specified in the American Heart Association Taxonomy for Disease Management. Nine articles (reporting 10 clinical outcomes) were included. Eight cost-utility and two cost-effectiveness analyses targeted hypertension (n=4), coronary heart disease (n=2), coronary heart disease plus stoke (n=1), heart failure (n=2) and hyperlipidemia (n=1). Study perspectives included the healthcare system (n=5), societal and fund holders (n=1), a third party payer (n=3), or was not explicitly stated (n=1). All analyses were modeled based on interventions of one to two years' duration. Time horizon ranged from two years (n=1), 10 years (n=1) and lifetime (n=8). Model structures included Markov model (n=8), 'decision analytic models' (n=1), or was not explicitly stated (n=1). Considerable variation was observed in clinical and economic assumptions and reporting practices. Of all ICERs/ICURs reported, including those of subgroups (n=16), four were above a US$50,000 acceptability threshold, six were below and six were dominant. The majority of CVD-MPs was reported to have favorable economic outcomes, but 25% were at unacceptably high cost for the outcomes. Use of standardized reporting tools should increase transparency and inform what drives the cost-effectiveness of CVD-MPs. © The European Society of Cardiology 2014.

  9. Estimation of risk management effects on revenue and purchased feed costs on US dairy farms.

    Science.gov (United States)

    Hadrich, Joleen C; Johnson, Kamina K

    2015-09-01

    Variations in milk and feed prices directly affect dairy farm risk management decisions. This research used data from the 2010 US Department of Agriculture-Agricultural Resource Management Surveys phase III dairy survey to examine how risk management tools affected revenues and expenses across US dairy farms. The survey was sent to 26 states and collected information on costs and returns to individual dairy farms. This research used the information from milk sales, crops sales, feed expenses, and farm and operator characteristics, as well as the use of risk management tools. Matching methodology was used to evaluate the effect of 5 independent risk management tools on revenues and expenses: selling milk to a cooperative, using a commodity contract to sell grain, feeding homegrown forage at a basic and intensive level, and use of a nutritionist. Results showed that dairy farms located in the Midwest and East benefit from selling milk to a cooperative and using commodity contracts to sell grain. Across the United States, using a nutritionist increased total feed costs, whereas a feeding program that included more than 65% homegrown forages decreased total feed costs. Results point to benefits from educational programming on risk management tools that are region specific rather than a broad generalization to all US dairy farmers. Copyright © 2015 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

  10. Reduced cost of ownership

    International Nuclear Information System (INIS)

    Wyse, W.H.; Newton, J.C.

    1995-01-01

    There is common drive throughout industry towards reduced costs of ownership of plant and equipment. Rolls-Royce and Associates Ltd. has developed the systems and expertise necessary to achieve these objectives. This Paper outlines the methods being used on existing facilities, and describes a new all embracing process called Planned Lifetime Management. This process, based on the military standard Integrated Logistic Support, ensures that all aspects of support are clearly identified at the design stage and that support is monitored to allow through-life support costs to be optimized. (author)

  11. Aging Cost Optimization for Planning and Management of Energy Storage Systems

    Directory of Open Access Journals (Sweden)

    Saman Korjani

    2017-11-01

    Full Text Available In recent years, many studies have proposed the use of energy storage systems (ESSs for the mitigation of renewable energy source (RES intermittent power output. However, the correct estimation of the ESS degradation costs is still an open issue, due to the difficult estimation of their aging in the presence of intermittent power inputs. This is particularly true for battery ESSs (BESSs, which have been proven to exhibit complex aging functions. Unfortunately, this collides with considering aging costs when performing ESS planning and management procedures, which are crucial for the exploitation of this technology. In order to overcome this issue, this paper presents the genetic algorithm-based multi-period optimal power flow (GA-MPOPF procedure, which aims to economically optimize the management of ESSs by taking into account their degradation costs. The proposed methodology has been tested in two different applications: the planning of the correct positioning of a Li-ion BESS in the PG& E 69 bus network in the presence of high RES penetration, and the definition of its management strategy. Simulation results show that GA-MPOPF is able to optimize the ESS usage for time scales of up to one month, even for complex operative costs functions, showing at the same time excellent convergence properties.

  12. Towards measuring the transaction costs of co-management in Mkambati Nature Reserve, Eastern Cape, South Africa.

    Science.gov (United States)

    Blore, M L; Cundill, G; Mkhulisi, M

    2013-11-15

    During the last three decades, there has been an increased pursuit of participatory approaches to managing natural resources. In South Africa, this has been evident in the management of protected areas. In particular, land claims, which affect much of the conservation estate in South Africa, frequently result in co-management of protected areas by claimant communities and conservation agencies. This is occurring against a backdrop of declining state subsidies and growing expectations that South African conservation agencies will finance themselves while simultaneously stimulating local economic opportunities. In this context, it is important for co-management partners to understand and monitor the cost-effectiveness of management processes in achieving both the socio-economic and ecological targets of conservation management. Transaction costs are useful in gauging the cost-effectiveness of policies and institutions; however there is little methodological guidance for measuring transaction costs empirically. This study develops and tests a transaction costs model for a co-managed nature reserve in the Eastern Cape province of South Africa. Transaction costs were quantified by taking into account the total time spent in meetings annually, the daily opportunity cost of participants' time and the travel costs associated with attending such meetings. A key limitation in the development of this model was a lack of record keeping by the conservation agency. The model developed in this study offers a practical means for co-management partners in similar contexts to monitor how transaction costs change over time. Copyright © 2013 Elsevier Ltd. All rights reserved.

  13. Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal

    OpenAIRE

    Pacheco, Carlota

    2016-01-01

    The present Work Project introduces a case study addressing the adoption of an ABC/M system in a winemaking company. The system was implemented in only one area of the company, and its adoption allows the company to perform ABM analysis resorting to the ABC information. A mixed approach is used to cost the products: both traditional and ABC systems are used although in different areas of the company. ABC/M implementation was perceived as ‘successful’ despite not following recommendations pres...

  14. Grabbing the Air Force by the Tail: Applying Strategic Cost Analytics to Understand and Manage Indirect Cost Behavior

    Science.gov (United States)

    2015-09-17

    sector   age Technology Impact  that  significant  technology  adoption  (RFID,  ERP,   EDI ,  etc)  has  on  supply  chain... EDI  capabilities   Complexity Impact  of  a  wide  product/service  line  on  the  supply  chain,  cost  of  serving...can incorporate measurements of the number of EDI transactions in the purchasing function, the age of the technology in the production process, the

  15. Febuxostat in the management of gout: a cost-effectiveness analysis.

    Science.gov (United States)

    Smolen, Lee J; Gahn, James C; Mitri, Ghaith; Shiozawa, Aki

    2016-01-01

    To determine the cost-effectiveness of febuxostat vs allopurinol for the management of gout. A stochastic microsimulation cost-effectiveness model with a US private-payer perspective and 5-year time horizon was developed. Model flow based on guideline and real-world treatment paradigms incorporated gout flare, serum uric acid (sUA) testing, treatment titration, discontinuation, and adverse events, chronic kidney disease (CKD) incidence and progression, and type 2 diabetes mellitus (T2DM) incidence. Outcomes were estimated for the general gout population and for gout patients with CKD stages 3/4. Modeled treatment interventions were daily oral febuxostat 40-80 mg and allopurinol 100-300 mg. Baseline patient characteristics were taken from epidemiologic studies, efficacy data from randomized controlled trials, adverse event rates from package inserts, and costs from the literature, government sources, and expert opinion. Eight clinically-relevant incremental cost-effectiveness ratios were estimated: per patient reaching target sUA, per flare avoided, per CKD incidence, progression, stages 3/4 progression, and stage 5 progression avoided, per incident T2DM avoided, and per death avoided. Five-year incremental cost-effectiveness ratios for the general gout population were $5377 per patient reaching target sUA, $1773 per flare avoided, $221,795 per incident CKD avoided, $29,063 per CKD progression avoided, $36,018 per progression to CKD 3/4 avoided, $71,426 per progression to CKD 5 avoided, $214,277 per incident T2DM avoided, and $217,971 per death avoided. In patients with CKD 3/4, febuxostat dominated allopurinol for all cost-effectiveness outcome measures. Febuxostat may be a cost-effective alternative to allopurinol, especially for patients with CKD stages 3 or 4.

  16. Cost-effectiveness of transcatheter versus surgical management of structural heart disease

    Energy Technology Data Exchange (ETDEWEB)

    Fanari, Zaher, E-mail: zfanari@gmail.com [Division of Cardiology, University of Kansas School of Medicine, Kansas City, KS (United States); Weintraub, William S. [Section of Cardiology, Christiana Care Health System, Newark, DE (United States); Value institute, Christiana Care Health System, Newark, DE (United States)

    2016-01-15

    Transcatheter management of valvular and structural heart disease is the most growing aspect of interventional cardiology. While the early experience was limited to patients who were not candidate for surgery, the continuous improvement in the efficacy and safety expanded its use to different degree depending on the procedure and the disease involved. The cost of these procedures is a major concern for health care in developed world. Cost-effectiveness of these transcatheter structural procedures varies depending on the procedure itself, the burden of the underlying disease, the feasibility and cost of both the Transcatheter and surgical procedures. In this review, we turn now to a specific discussion of the medical economics of percutaneous valvular and structural interventions.

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

    DEFF Research Database (Denmark)

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

    2007-01-01

    Objectives: To compare the cost-effectiveness of endoscopy and empirical proton pump inhibition (PPI) therapy for management of dyspepsia in primary care. Methods: A randomized controlled trial (RCT) including prospective collection of economic resource data was conducted in general practice from...... of dyspeptic symptoms and proportion of patients with dyspepsia after one year based on patients' and general practitioners' (GPs') assessment. Costs were estimated from patient and GP questionnaires and from medical records. Results: The incremental cost-effectiveness (CE) ratio for one day free of dyspeptic...... symptoms using the endoscopy strategy was €/day 154 compared with the PPI strategy. The incremental CE ratio for one person free of dyspeptic symptoms after one year using the endoscopy strategy was € 13,905 based on the patients' evaluation and the incremental CE ratio for one person free of predominant...

  18. Improving Library Management by Using Cost Analysis Tools: A Case Study for Cataloguing Processes

    Directory of Open Access Journals (Sweden)

    Lorena Siguenza-Guzman

    2014-02-01

    Full Text Available TTDABC is a relatively new costing management technique, initially developed for manufacturing processes, which is gaining attention in libraries. This is because TDABC is a fast and simple method that only requires two parameters, an estimation of time required to perform an activity and the unit cost per time of supplying capacity. A few case studies have been documented with regard to TDABC in libraries; all of them being oriented to analyse specific library activities such as inter-library loan, acquisition and circulation processes. The primary focus of this paper is to describe TDABC implementation in one of the most important library processes, namely cataloguing. In particular, original and copy cataloguing are analysed through a case study to demonstrate the applicability and usefulness of TDABC to perform cost analysis of cataloguing processes.

  19. [Radiology in managed care environment: opportunities for cost savings in an HMO].

    Science.gov (United States)

    Schmidt, C; Mohr, A; Möller, J; Levin-Scherz, J; Heller, M

    2003-09-01

    A large regional health plan in the Northeastern United States noted that its radiology costs were increasing more than it anticipated in its pricing, and noted further that other similar health plans in markets with high managed care penetration had significantly lower expenses for radiology services. This study describes the potential areas of improvement and managed care techniques that were implemented to reduce costs and reform processes. We performed an in-depth analysis of financial data, claims logic, contracting with provider units and conducted interviews with employees, to identify potential areas of improvement and cost reduction. A detailed market analysis of the environment, competitors and vendors was accompanied by extensive literature, Internet and Medline search for comparable projects. All data were docu-mented in Microsoft Excel(R) and analyzed by non-parametric tests using SPSS(R) 8.0 (Statistical Package for the Social Sciences) for Windows(R). The main factors driving the cost increases in radiology were divided into those internal or external to the HMO. Among the internal factors, the claims logic was allowing overpayment due to limitations of the IT system. Risk arrangements between insurer and provider units (PU) as well as the extent of provider unit management and administration showed a significant correlation with financial performance in terms of variance from budget. Among the external factors, shared risk arrangements between HMO and provider unit were associated with more efficient radiology utilization and overall improvement in financial performance. PU with full-time management had significantly less variance from their budget than those without. Finally, physicians with imaging equipment in their offices ordered up to 4 to 5 times more imaging procedures than physicians who did not perform imaging studies themselves. We identified initiatives with estimated potential savings of approximately $ 5.5 million. Some of these

  20. Cost-effectiveness of environmental management for vector control in resource development projects.

    Science.gov (United States)

    Bos, R

    1991-01-01

    Vector control methods are traditionally divided in chemical, biological and environmental management approaches, and this distinction also reflected in certain financial and economic aspects. This is particularly true for environmental modification, usually engineering or other structural works. It is highly capital intensive, as opposed to chemical and biological control which require recurrent expenditures, and discount rates are therefore a prominent consideration in deciding for one or the other approach. Environmental manipulation requires recurrent action, but can often be carried out with the community participation, which raises the issue of opportunity costs. The incorporation of environmental management in resource projects is generally impeded by economic considerations. The Internal Rate of Return continues to be a crucial criterion for funding agencies and development banks to support new projects; at the same time Governments of debt-riden countries in the Third World will do their best to avoid additional loans on such frills as environmental and health safeguards. Two approaches can be recommended to nevertheless ensure the incorporation of environmental management measures in resource projects in an affordable way. First, there are several examples of cases where environmental management measures either have a dual benefit (increasing both agricultural production and reducing vector-borne disease transmission) or can be implemented at zero costs. Second, the additional costs involved in structural modifications can be separated from the project development costs considered in the calculations of the Internal Rate of Return, and financial support can be sought from bilateral technical cooperation agencies particularly interested in environmental and health issues. There is a dearth of information in the cost-effectiveness of alternative vector control strategies in the developing country context. The process of integrating vector control in the

  1. Implementing Replacement Cost Accounting

    Science.gov (United States)

    1976-12-01

    cost accounting Clickener, John Ross Monterey, California. Naval Postgraduate School http://hdl.handle.net/10945/17810 Downloaded from NPS Archive...Calhoun IMPLEMENTING REPLACEMENT COST ACCOUNTING John Ross CHckener NAVAL POSTGRADUATE SCHOOL Monterey, California THESIS IMPLEMENTING REPLACEMENT COST ...Implementing Replacement Cost Accounting 7. AUTHORS John Ross Clickener READ INSTRUCTIONS BEFORE COMPLETING FORM 3. RECIPIENT’S CATALOG NUMBER 9. TYRE OF

  2. Association of increased monetary cost of dietary intake, diet quality and weight management in Spanish adults.

    Science.gov (United States)

    Schröder, Helmut; Serra-Majem, Luis; Subirana, Isaac; Izquierdo-Pulido, Maria; Fitó, Montserrat; Elosua, Roberto

    2016-03-14

    Higher monetary diet cost is associated with healthier food choices and better weight management. How changes in diet cost affect changes in diet quality and weight remains unknown. The aim of this study was to assess the impact of changes in individual monetary diet cost on changes in diet quality, measured by the modified Mediterranean diet score recommendations (MDS-rec) and by energy density (ED), as well as changes in weight and BMI. We conducted a prospective, population-based study of 2181 male and female Spaniards aged between 25 and 74 years, who were followed up to the 2009-2010 academic year. We measured weight and height and recorded dietary data using a validated FFQ. Average food cost was calculated from official Spanish government data. We fitted multivariate linear and logistic regression models. The average daily diet cost increased from 3·68(SD0.0·89)€/8·36 MJ to 4·97(SD1·16)€/8·36 MJ during the study period. This increase was significantly associated with improvement in diet quality (Δ ED and Δ MDS-rec; Pcost per 8·36 MJ was associated with a decrease of 0·3 kg in body weight (P=0·02) and 0·1 kg/m(2) in BMI (P=0·04). These associations were attenuated after adjusting for changes in diet quality indicators. An improvement in diet quality and better weight management were both associated with an increase in diet cost; this could be considered in food policy decisions.

  3. Cost-effectiveness of chiropractic care versus self-management in patients with musculoskeletal chest pain

    DEFF Research Database (Denmark)

    Stochkendahl, Mette Jensen; Sørensen, Jan; Vach, Werner

    2016-01-01

    suggested that chiropractic care was cost-effective with a probability of 97%, given a threshold value of €30 000 per QALY gained. In both groups, there was an increase in the health-related quality of life, and the mean increases were similar over the 12-month evaluation period. The mean differences......AIMS: To assess whether primary sector healthcare in the form of chiropractic care is cost-effective compared with self-management in patients with musculoskeletal chest pain, that is, a subgroup of patients with non-specific chest pain. METHODS AND RESULTS: 115 adults aged 18-75 years with acute......-dimension questionnaire (EQ-5D) and Short Form 36-item Health Survey (SF-36)) were compared in cost-effectiveness analyses over 12 months from baseline. Mean costs were €2183 lower for the group with chiropractic care, but not statistically significant (95% CI -4410.5 to 43.0). The incremental cost-effectiveness ratio...

  4. Decommissioning Cost Assessment

    International Nuclear Information System (INIS)

    Labor, Bea

    2012-03-01

    The future costs for dismantling, decommissioning and handling of associated radioactive waste of nuclear installations represents substantial liabilities. It is the generations that benefits from the use of nuclear installations that shall carry the financial burden. Nuclear waste programmes have occasionally encountered set-backs related to the trust from society. This has resulted in delayed, redirected or halted activities, which has the common denominator of costs increases. In modern democratic countries, information sharing, knowledge transfer and open communication about costs for the management of radioactive waste are prerequisites for the task to develop modern methods for public participation and thus to develop well-founded and justified confidence for further development of nuclear energy. Nuclear and radiation safety Authorities have a clear role to provide unbiased information on any health, safety, financial and environmental related issues. This task requires a good understanding of the values and opinion of the public, and especially those of the younger generation

  5. Use of configuration management to reduce development costs in metal parts

    International Nuclear Information System (INIS)

    Kalsoom, T.; Ahmad, S.

    2005-01-01

    In development and manufacturing phases of metal parts, design efforts are converted in set of engineering data pack under the given guidelines of Configuration Management (CM). These engineering documents define Configuration Management of metal parts production in a local industry. The development phase is normally less structured and open to Engineering Change Proposals. In our local engineering organizations most of the work done is normally not well documented for future revisions and modernization. This leads to delays in development and increase in production costs of metal parts. This becomes more pronounced if any member of the design team disassociates and leaves the organization. The Configuration Management helps to reduce development costs by providing infrastructure for product identification, documentation, change control, interface control and technical reviews and product audits. Automated or Computer-Assisted CM activities can also be used to shorten response time and increase accuracy and reliability of the produced metal components. (author)

  6. Does management entrenchment explain agency costs of equity: Evidence from French firms

    Directory of Open Access Journals (Sweden)

    Mondher Kouki

    2016-11-01

    Full Text Available The purpose of this study is to examine the effect of the management entrenchment on the agency costs of equity. We conduct tests on 120 French companies over the period 2000-2014 in order to test the impact of the main factors that can intensify the conflicts between shareholders and managers. We use three alternative measures of agency costs of equity, namely asset utilization, operating expenses and administrative expenses. According to the empirical results, the CEO age, his dual role of executive and chairman, and the discrepancy between ownership and voting rights are relevant determinants of agency conflicts between shareholders and managers. Furthermore, we find that the manager’s seniority and his ownership constitute internal governance mechanisms for the French companies.

  7. COST OF TAX COMPLIANCE AND RISK MANAGEMENT IN PROJECTS: THE CASE STUDY OF A SMALL ENTERPRISE

    Directory of Open Access Journals (Sweden)

    Mario Manzini Cianfanelli

    2010-06-01

    Full Text Available This study uses a risk management perspective to analyze compliance costs arising from overlapping service tax (ST jurisdictions. We study the case of an engineering company providing services to the Companhia de Saneamento Básico do Estado de São Paulo [São Paulo State Sanitation Company] – SABESP, a public entity. The engineering company was contracted under public law 8.666/93, to provide engineering service in several townships in São Paulo’s metropolitan area. Because the laws governing bidding do not permit later modification in price or provider, subsequent double taxation by one municipality cut into the firm’s margins, and should other local governments follow suit, multiple taxation would render the contract untenable for the provider. Our paper models the impact of conflicting jurisdictions on administrative burden, psychological costs and profit constriction and discusses project management techniques for decision making and management in similar situations.

  8. Integrating cost information with health management support system: an enhanced methodology to assess health care quality drivers.

    Science.gov (United States)

    Kohli, R; Tan, J K; Piontek, F A; Ziege, D E; Groot, H

    1999-08-01

    Changes in health care delivery, reimbursement schemes, and organizational structure have required health organizations to manage the costs of providing patient care while maintaining high levels of clinical and patient satisfaction outcomes. Today, cost information, clinical outcomes, and patient satisfaction results must become more fully integrated if strategic competitiveness and benefits are to be realized in health management decision making, especially in multi-entity organizational settings. Unfortunately, traditional administrative and financial systems are not well equipped to cater to such information needs. This article presents a framework for the acquisition, generation, analysis, and reporting of cost information with clinical outcomes and patient satisfaction in the context of evolving health management and decision-support system technology. More specifically, the article focuses on an enhanced costing methodology for determining and producing improved, integrated cost-outcomes information. Implementation issues and areas for future research in cost-information management and decision-support domains are also discussed.

  9. Controlling Healthcare Costs: Just Cost Effectiveness or "Just" Cost Effectiveness?

    Science.gov (United States)

    Fleck, Leonard M

    2018-04-01

    Meeting healthcare needs is a matter of social justice. Healthcare needs are virtually limitless; however, resources, such as money, for meeting those needs, are limited. How then should we (just and caring citizens and policymakers in such a society) decide which needs must be met as a matter of justice with those limited resources? One reasonable response would be that we should use cost effectiveness as our primary criterion for making those choices. This article argues instead that cost-effectiveness considerations must be constrained by considerations of healthcare justice. The goal of this article will be to provide a preliminary account of how we might distinguish just from unjust or insufficiently just applications of cost-effectiveness analysis to some healthcare rationing problems; specifically, problems related to extraordinarily expensive targeted cancer therapies. Unconstrained compassionate appeals for resources for the medically least well-off cancer patients will be neither just nor cost effective.

  10. OOTW COST TOOLS

    Energy Technology Data Exchange (ETDEWEB)

    HARTLEY, D.S.III; PACKARD, S.L.

    1998-09-01

    This document reports the results of a study of cost tools to support the analysis of Operations Other Than War (OOTW). It recommends the continued development of the Department of Defense (DoD) Contingency Operational Support Tool (COST) as the basic cost analysis tool for 00TWS. It also recommends modifications to be included in future versions of COST and the development of an 00TW mission planning tool to supply valid input for costing.

  11. Applicability of the cost-effectiveness approach for comparison of waste management options

    International Nuclear Information System (INIS)

    Vuori, S.; Peltonen, E.; Vieno, T.; Vira, J.

    1984-01-01

    There is an obvious need to consider the achievable level of safety of waste management in view of the costs involved. The feasibility of the cost-effectiveness approach for this purpose is discussed in the framework of practical case studies. The analysis indicates that such an approach has clear benefits, but it also reveals several issues and ambiguities in its application. The waste management alternatives considered include various concepts for the disposal of low- and intermediate-level reactor wastes as well as of the unreprocessed spent fuel. The employed impact indicators describe both the individual and collective risks. In addition, indicators simultaneously giving a perspective into other risks in the society and a means to make a rank ordering of the alternative options are proposed. The cost-effectiveness ratios for collective risks vary in the range of ten to hundreds of millions US $ per man.Sv. The examples considered also indicate that increased costs do not necessarily improve safety. Furthermore, the comparison of the safety of different options requires more sophisticated and realistic models than those employed in the present analyses, because an unbalanced degree of conservatism could result in misleading conclusions. (author)

  12. Effect of the Enabling Perception of Costing Systems by Managers in the Performance of their Tasks

    Directory of Open Access Journals (Sweden)

    Guilherme Eduardo de Souza

    2017-12-01

    Full Text Available The goal of this study is to analyze the effect of the enabling perception of costing systems by managers in the performance of their tasks, mediated by the intensity in of use of these costing systems and the level of psychological empowerment. The research was carried out through a survey of 62 companies listed in the Perfil das Empresas com Projetos Aprovados ou em Implantação na Zona Franca de Manaus Profile of Companies, in 2014. With a view to analyzing the hypotheses replicated from Mahama’s and Cheng’s (2013 study, the Structural Equations Modeling technique wasused. The research results show that the managers’ enabling perception of costing systems does not affect their  intensity of use, but it impacts on psychological empowerment, and this is directly reflected in the performance of tasks, indicating that the greater the empowerment, the better manager performance will be. It isconcluded that the model partially supports the relationships delineated and that the antecedents related to the costing systems require further study.

  13. Life-Cycle Costing of Food Waste Management in Denmark: Importance of Indirect Effects.

    Science.gov (United States)

    Martinez-Sanchez, Veronica; Tonini, Davide; Møller, Flemming; Astrup, Thomas Fruergaard

    2016-04-19

    Prevention has been suggested as the preferred food waste management solution compared to alternatives such as conversion to animal fodder or to energy. In this study we used societal life-cycle costing, as a welfare economic assessment, and environmental life-cycle costing, as a financial assessment combined with life-cycle assessment, to evaluate food waste management. Both life-cycle costing assessments included direct and indirect effects. The latter are related to income effects, accounting for the marginal consumption induced when alternative scenarios lead to different household expenses, and the land-use-changes effect, associated with food production. The results highlighted that prevention, while providing the highest welfare gains as more services/goods could be consumed with the same income, could also incur the highest environmental impacts if the monetary savings from unpurchased food commodities were spent on goods/services with a more environmentally damaging production than that of the (prevented) food. This was not the case when savings were used, e.g., for health care, education, and insurances. This study demonstrates that income effects, although uncertain, should be included whenever alternative scenarios incur different financial costs. Furthermore, it highlights that food prevention measures should not only demote the purchase of unconsumed food but also promote a low-impact use of the savings generated.

  14. Retrospective Analysis of Medication Adherence and Cost Following Medication Therapy Management

    Directory of Open Access Journals (Sweden)

    Ashley Branham, PharmD

    2010-01-01

    Full Text Available Objective: To determine if pharmacist-provided medication therapy management (MTM improves medication adherence in Medicare patients. A secondary objective is to compare the total monthly cost of a patient’s prescription medication regimen 6 months before and 6 months following a comprehensive medication review (CMR. Design: Retrospective analysis of medication adherence, pre-post comparison. Setting: Three independent pharmacies in North Carolina. Patients: 97 Medicare Part D beneficiaries with one or more chronic disease states who participated in a comprehensive medication review (CMR. Intervention: MTM services provided by community pharmacists. Main outcome measure: Change in adherence as measured by the proportion of days covered (PDC and change in medication costs for patients and third party payers. Results: Patients were adherent to chronic disease-state medications before and after MTM (PDC≥ 0.8. Overall, change in mean adherence before and after MTM did not change significantly (0.87 and 0.88, respectively; p = 0.43. However, patients taking medications for cholesterol management, GERD, thyroid and BPH demonstrated improved adherence following a CMR. No change in adherence was noted for patients using antihypertensives and antidiabetic agents. Average total chronic disease-state medication costs for participants were reduced from $210.74 to $193.63 (p=0.08 following the comprehensive medication review. Total costs for patient and third party payers decreased from patients prescribed antilipemics, antihypertensives, GERD and thyroid disorders following a CMR. Conclusions: Pharmacist-provided MTM services were effective at improving medication adherence for some patients managed with chronic medications. Pharmacist-provided MTM services also were effective in decreasing total medication costs.

  15. Nuclear fuel cycle cost and cost calculation

    International Nuclear Information System (INIS)

    Schmiedel, P.; Schricker, W.

    1975-01-01

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

  16. Risks, regulation responsibilities and costs in nuclear waste management: a preliminary survey in the European Community

    International Nuclear Information System (INIS)

    Orlowski, S.

    1980-01-01

    The use of nuclear energy produces radioactive waste which may present risks of pollution for man and his environment. Their protection must be ensured by technical or institutional controls. The report examines the second, i.e. the administrative, legal and financial measures, dealing with the management of radioactive waste in existence or under consideration within the Member States of the European Community. The following aspects are studied: laws and regulations, authorities concerned, costs and financing of radioactive waste management, civil liability, national policies, international aspects of radioactive waste management

  17. The cost of carbon abatement through community forest management in Nepal Himalaya

    Energy Technology Data Exchange (ETDEWEB)

    Karky, Bhaskar Singh [Economic Analysis Division, International Centre for Integrated Mountain Development, GPO Box 3226, Kathmandu (Nepal); Skutsch, Margaret [Centro de Investigaciones en Geographia Ambiental, Universidad Nacional Autonoma de Mexico, Morelia (Mexico); University of Twente, PO Box 217 7500 AE Enschede (Netherlands)

    2010-01-15

    This paper estimates the economic returns to carbon abatement through biological sequestration in community managed forest under future REDD policy, and compares these for three possible management scenarios. For the estimation, the research relies on forest inventory data together with other socio-economic and resources use data collected from forest users in three sites of Nepal Himalaya. The paper estimates the incremental carbon from forest enhancement on a yearly basis over a five-year period using the value of 1 and 5 per tCO{sub 2} for conservative analysis. The results based on the three sites indicate that community forest management may be one of the least cost ways to abate carbon with a break-even price under Scenario 2 which ranges from 0.55 to 3.70 per tCO{sub 2}. However, bringing community forests into the carbon market may entail high opportunity costs as forests provide numerous non-monetary benefits to the local population, who regard these as the main incentive for conservation and management. An important finding of the research is that if forest resources use by local communities is not permitted, then carbon trading will not be attractive to them as revenue from carbon will not cover the cost foregone by not harvesting forest resources. (author)

  18. A case study of the Mexican avocado industry based on transaction costs and supply chain management practices

    NARCIS (Netherlands)

    Arana Coronado, J.J.; Bijman, J.; Omta, S.W.F.; Oude Lansink, A.

    2015-01-01

    The present study is based on transaction cost economics and supply chain management to analyze how the adoption of supply chain management practices in the Mexican avocado industry reduces the transaction costs between producers and packers. Two sources of information are used: interviews from

  19. Costs and benefits of satellite-based tools for irrigation management

    Directory of Open Access Journals (Sweden)

    Francesco eVuolo

    2015-07-01

    Full Text Available This paper presents the results of a collaborative work with farmers and a cost-benefit analysis of geospatial technologies applied to irrigation water management in the semi-arid agricultural area in Lower Austria. We use Earth observation (EO data to estimate crop evapotranspiration (ET and webGIS technologies to deliver maps and irrigation advice to farmers. The study reports the technical and qualitative evaluation performed during a demonstration phase in 2013 and provides an outlook to future developments. The calculation of the benefits is based on a comparison of the irrigation volumes estimated from satellite vs. the irrigation supplied by the farmers. In most cases, the amount of water supplied was equal to the maximum amount of water required by crops. At the same time high variability was observed for the different irrigation units and crop types. Our data clearly indicates that economic benefits could be achieved by reducing irrigation volumes, especially for water-intensive crops. Regarding the qualitative evaluation, most of the farmers expressed a very positive interest in the provided information. In particular, information related to crop ET was appreciated as this helps to make better informed decisions on irrigation. The majority of farmers (54% also expressed a general willingness to pay, either directly or via cost sharing, for such a service. Based on different cost scenarios, we calculated the cost of the service. Considering 20,000 ha regularly irrigated land, the advisory service would cost between 2.5 and 4.3 €/ha per year depending on the type of satellite data used. For comparison, irrigation costs range between 400 and 1000 €/ha per year for a typical irrigation volume of 2,000 cubic meters per ha. With a correct irrigation application, more than 10% of the water and energy could be saved in water-intensive crops, which is equivalent to an economic benefit of 40-100 €/ha per year.

  20. 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.

  1. Minimum cost connection networks

    DEFF Research Database (Denmark)

    Hougaard, Jens Leth; Tvede, Mich

    2015-01-01

    In the present paper we consider the allocation of costs in connection networks. Agents have connection demands in form of pairs of locations they want to have connected. Connections between locations are costly to build. The problem is to allocate costs of networks satisfying all connection...... demands. We use a few axioms to characterize allocation rules that truthfully implement cost minimizing networks satisfying all connection demands in a game where: (1) a central planner announces an allocation rule and a cost estimation rule; (2) every agent reports her own connection demand as well...... as all connection costs; (3) the central planner selects a cost minimizing network satisfying reported connection demands based on the estimated costs; and, (4) the planner allocates the true costs of the selected network. It turns out that an allocation rule satisfies the axioms if and only if relative...

  2. Cost-effective management of hydrocarbon plumes using monitored natural attenuation: case studies

    International Nuclear Information System (INIS)

    Borg, G.A.

    2000-01-01

    Engineered remediation of hydrocarbon plumes in groundwater at operating service station sites is expensive, disruptive, does not improve the management of risks to receptors, and does not provide certainty of outcome. When plumes are delineated, potential receptors identified and primary sources removed, monitored natural attenuation (MINA) is a cost-effective remediation option. If available, hydrocarbon concentration data from successive groundwater monitoring events showing that a plume is stable or reducing will provide enough primary evidence that natural attenuation is occurring. Where potential receptors will not be impacted in the short to medium term, MNA provides the same level of risk management as engineered remediation with much less cost, no disruption to the service station business, and with a certainty of meeting the objectives of the remediation

  3. Underestimation of Project Costs

    Science.gov (United States)

    Jones, Harry W.

    2015-01-01

    Large projects almost always exceed their budgets. Estimating cost is difficult and estimated costs are usually too low. Three different reasons are suggested: bad luck, overoptimism, and deliberate underestimation. Project management can usually point to project difficulty and complexity, technical uncertainty, stakeholder conflicts, scope changes, unforeseen events, and other not really unpredictable bad luck. Project planning is usually over-optimistic, so the likelihood and impact of bad luck is systematically underestimated. Project plans reflect optimism and hope for success in a supposedly unique new effort rather than rational expectations based on historical data. Past project problems are claimed to be irrelevant because "This time it's different." Some bad luck is inevitable and reasonable optimism is understandable, but deliberate deception must be condemned. In a competitive environment, project planners and advocates often deliberately underestimate costs to help gain project approval and funding. Project benefits, cost savings, and probability of success are exaggerated and key risks ignored. Project advocates have incentives to distort information and conceal difficulties from project approvers. One naively suggested cure is more openness, honesty, and group adherence to shared overall goals. A more realistic alternative is threatening overrun projects with cancellation. Neither approach seems to solve the problem. A better method to avoid the delusions of over-optimism and the deceptions of biased advocacy is to base the project cost estimate on the actual costs of a large group of similar projects. Over optimism and deception can continue beyond the planning phase and into project execution. Hard milestones based on verified tests and demonstrations can provide a reality check.

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

    Directory of Open Access Journals (Sweden)

    Erica Yip

    2011-09-01

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

  5. Implementation of a Cost-Accounting System for Visibility of Weapon Systems Life-Cycle Costs

    National Research Council Canada - National Science Library

    Ugone, Mary

    2001-01-01

    ... costs through activity-based costing and management. The system must deliver timely, integrated data for management purposes to permit understanding of total weapon costs, provide a basis for estimating costs of future systems, and feed other tools for life-cycle cost management.

  6. Biological waste by-production costs in forest management and possibilities for their reduction

    Directory of Open Access Journals (Sweden)

    Jiří Kadlec

    2004-01-01

    Full Text Available Biological wastes in forestry were observed from view of their by-production in silvicultural and logging operations. There were identified points where biological waste was produced in this paper, waste costs ratio for silvicultural and logging operations and were made suggestions for reduction of these costs. Biological waste costs give 34.4% of total costs of silvicultural operations and 30% of total costs of logging operations. Natural regeneration and minor forest produce operations are opportunities for reduction of these costs.

  7. Radiology in managed care environment: Opportunities for cost savings in an HMO

    International Nuclear Information System (INIS)

    Schmidt, C.; Heller, M.

    2003-01-01

    Purpose: A large regional health plan in the Northeastern United States noted that its radiology costs were increasing more than it anticipated in its pricing, and noted further that other similar health plans in markets with high managed care penetration had significantly lower expenses for radiology services. This study describes the potential areas of improvement and managed care techniques that were implemented to reduce costs and reform processes. Materials and methods: We performed an in-depth analysis of financial data, claims logic, contracting with provider units and conducted interviews with employees, to identify potential areas of improvement and cost reduction. A detailed market analysis of the environment, competitors and vendors was accompanied by extensive literature, Internet and Medline search for comparable projects. All data were documented in Microsoft Excel trademark and analyzed by non-parametric tests using SPSS trademark 8.0 (Statistical Package for the Social Sciences) for Windows trademark . Results: The main factors driving the cost increases in radiology were divided into those internal or external to the HMO. Among the internal factors, the claims logic was allowing overpayment due to limitations of the IT system. Risk arrangements between insurer and provider units (PU) as well as the extent of provider unit management and administration showed a significant correlation with financial performance in terms of variance from budget. Among the external factors, shared risk arrangements between HMO and provider unit were associated with more efficient radiology utilization and overall improvement in financial performance. PU with full-time management had significantly less variance from their budget than those without. Finally, physicians with imaging equipment in their offices ordered up to 4 to 5 times more imaging procedures than physicians who did not perform imaging studies themselves. (orig.) [de

  8. Doctors on deck. ACOs led by doctors seek to manage costs, quality and hospital relationships.

    Science.gov (United States)

    Evans, Melanie

    2012-04-16

    Most of the first crop of ACOs in the Medicare Shared Savings Program are owned and operated by physicians without formal participation of a hospital in the efforts to improve quality and curb costs. "There were some people who feared that the only entities that would participate would be hospital-dominated systems," says Jonathan Blum, director of the Center for Medicare Management at the CMS, left. "That has not happened".

  9. Environmental benefits and social cost

    DEFF Research Database (Denmark)

    Henriksen, H.J.; Kjær, J.; Brüsh, W.

    2007-01-01

    There is a need for introducing interdisciplinary tools and approaches in water management for participatory integrated assessment of water protection costs and environmental benefits for different management scenarios. This is required for the Water Framework Directive. Bayesian belief networks...

  10. Cost-effectiveness analysis of a system-based approach for managing neonatal jaundice and preventing kernicterus in Ontario

    Science.gov (United States)

    Xie, Bin; da Silva, Orlando; Zaric, Greg

    2012-01-01

    OBJECTIVE: To evaluate the incremental cost-effectiveness of a system-based approach for the management of neonatal jaundice and the prevention of kernicterus in term and late-preterm (≥35 weeks) infants, compared with the traditional practice based on visual inspection and selected bilirubin testing. STUDY DESIGN: Two hypothetical cohorts of 150,000 term and late-preterm neonates were used to compare the costs and outcomes associated with the use of a system-based or traditional practice approach. Data for the evaluation were obtained from the case costing centre at a large teaching hospital in Ontario, supplemented by data from the literature. RESULTS: The per child cost for the system-based approach cohort was $176, compared with $173 in the traditional practice cohort. The higher cost associated with the system-based cohort reflects increased costs for predischarge screening and treatment and increased postdischarge follow-up visits. These costs are partially offset by reduced costs from fewer emergency room visits, hospital readmissions and kernicterus cases. Compared with the traditional approach, the cost to prevent one kernicterus case using the system-based approach was $570,496, the cost per life year gained was $26,279, and the cost per quality-adjusted life year gained was $65,698. CONCLUSION: The cost to prevent one kernicterus case using the system-based approach is much lower than previously reported in the literature. PMID:23277747

  11. Cost-effectiveness analysis of a system-based approach for managing neonatal jaundice and preventing kernicterus in Ontario.

    Science.gov (United States)

    Xie, Bin; da Silva, Orlando; Zaric, Greg

    2012-01-01

    To evaluate the incremental cost-effectiveness of a system-based approach for the management of neonatal jaundice and the prevention of kernicterus in term and late-preterm (≥35 weeks) infants, compared with the traditional practice based on visual inspection and selected bilirubin testing. Two hypothetical cohorts of 150,000 term and late-preterm neonates were used to compare the costs and outcomes associated with the use of a system-based or traditional practice approach. Data for the evaluation were obtained from the case costing centre at a large teaching hospital in Ontario, supplemented by data from the literature. The per child cost for the system-based approach cohort was $176, compared with $173 in the traditional practice cohort. The higher cost associated with the system-based cohort reflects increased costs for predischarge screening and treatment and increased postdischarge follow-up visits. These costs are partially offset by reduced costs from fewer emergency room visits, hospital readmissions and kernicterus cases. Compared with the traditional approach, the cost to prevent one kernicterus case using the system-based approach was $570,496, the cost per life year gained was $26,279, and the cost per quality-adjusted life year gained was $65,698. The cost to prevent one kernicterus case using the system-based approach is much lower than previously reported in the literature.

  12. Syndromic management of common illnesses in hospitalized children and neonates: a cost identification study.

    Science.gov (United States)

    Daga, Subhashchandra; Verma, Bela; Shahane, Satish; Janged, Sunil; Vachagan, M Mani

    2010-12-01

    To find out drug treatment cost per illness per patient admitted to pediatric ward. Patients admitted to pediatric ward over a period of 1 year were studied without exclusions. Following presentations were studied: fever, rapid breathing, diarrhea, severe malnutrition and neurological problems such as altered conscious level or convulsion. In this prospective observational study, patients with other problems were excluded. The subjects were also categorized as critically sick, sick and stable. Expenditure on medicines was calculated individually for each patient. Total expenditure, average cost and illness-wise cost were subsequently derived. Management of illnesses was on the lines of existing guidelines of our center. Sick newborns or newborns referred for special care were separately studied. Following outcome variables were studied: death or discharge, length of hospital stay and the day on which symptomatic relief was noted. 774 children and 141 newborns were studied. 25(3.2%) died. Presenting features were as follows: fever-568 (73.4%), rapid breathing-175 (22.6%), diarrhea-145 (18.7%), mild-moderate malnutrition-278 (35.8%), severe malnutrition-111 (14.3%) and neurological problems-41 (5.3%). Category-wise distribution was as follows: critically sick-89 (11.3%), sick-188 (24.3%) and stable-497 (46.2%). Average hospital stay was 7.1 days and symptomatic relief was experienced by day three in 77.7% cases. Average cost of medicines per patient was INR-167.8 (USD-4.2), 173 patients required oxygen and mean expenditure on oxygen was INR-310 (USD-8) and 68 patients required inotropes with a mean expenditure of INR-198 (USD-5). Of the 141 newborns admitted, 20(14.1%) died. Mean hospital stay was 9.8 days and average cost of drug treatment was INR-790 (USD-20) in newborns. This cost analysis study presents drug treatment costs for common illnesses at a referral centre in a developing country. It gives an option to choose drugs for an optimum mix of cost and

  13. Cost savings using a protocol approach to manage anemia in a hemodialysis unit.

    Science.gov (United States)

    Charlesworth, Emily C; Richardson, Robert M; Battistella, Marisa

    2014-01-01

    National guidelines recommend using anemia management protocols to guide treatment. The objective of this study was to determine if an anemia management protocol would improve hemoglobin (Hgb) indices in hemodialysis patients and to measure whether the protocol would reduce the use and cost of darbepoetin alfa (DBO) and intravenous (IV) iron in hemodialysis patients. An anemia management protocol was created and implemented for hemodialysis patients at our institution. A retrospective observational review of the use of DBO and IV iron as well as changes in Hgb, transferrin saturation and ferritin in 174 patients was conducted 6 months before and after implementation of the anemia protocol. The number of Hgb measurements in the target range increased from 44.3 to 46.0% (p = 0.48) after protocol implementation. The mean weekly dose of DBO was reduced from 34.56 ± 31.12 to 31.11 ± 28.64 μg post-protocol implementation (p = 0.011), which translated to a cost savings of USD 41,649 over 6 months. The mean monthly IV iron dose also decreased from 139.56 ± 98.83 to 97.65 ± 79.05 mg (p DBO and iron agents while increasing the number of patients in the target Hgb range, which led to significant cost savings in the treatment of anemia.

  14. Activity-based costing analysis of the analgesic treatments used in postoperative pain management in Italy.

    Science.gov (United States)

    Fanelli, Andrea; Ruggeri, Matteo; Basile, Michele; Cicchetti, Americo; Coluzzi, Flaminia; Della Rocca, Giorgio; Di Marco, Pierangelo; Esposito, Clelia; Fanelli, Guido; Grossi, Paolo; Leykin, Yigal; Lorini, Ferdinando Luca; Paolicchi, Adriana; Scardino, Marco; Corcione, Antonio

    2016-02-01

    The aim of this analysis is to evaluate the costs of 72-hour postoperative pain treatment in patients undergoing major abdominal, orthopedic and thoracic procedures in nine different Italian hospitals, defined as the cumulative cost of drugs, consumable materials and time required for anesthesiologists, surgeons and nurses to administer each analgesic technique. Nine Italian hospitals have been involved in this study through the administration of a questionnaire aimed to acquire information about the Italian clinical practice in terms of analgesia. This study uses activity-based costing (ABC) analysis to identify, measure and give value to the resources required to provide the therapeutic treatment used in Italy to manage the postoperative pain patients face after surgery. A deterministic sensitivity analysis (DSA) has been performed to identify the cost determinants mainly affecting the final cost of each treatment analyzed. Costs have been reclassified according to three surgical macro-areas (abdominal, orthopedic and thoracic) with the aim to recognize the cost associated not only to the analgesic technique adopted but also to the type of surgery the patient faced before undergoing the analgesic pathway. Fifteen different analgesic techniques have been identified for the treatment of moderate to severe pain in patients who underwent a major abdominal, orthopedic or thoracic surgery. The cheapest treatment actually employed is the oral administration "around the clock" (€ 8.23), whilst the most expensive is continuous peripheral nerve block (€ 223.46). The intravenous patient-controlled analgesia costs € 277.63. In terms of resources absorbed, the non-continuous administration via bolus is the gold standard in terms of cost-related to the drugs used (€ 1.28), and when administered pro re nata it also absorbs the lowest amount of consumables (€0.58€) compared to all other therapies requiring a delivery device. The oral analgesic administration pro re

  15. Assessing the costs and benefits of perioperative iron deficiency anemia management with ferric carboxymaltose in Germany

    Directory of Open Access Journals (Sweden)

    Froessler B

    2018-04-01

    Full Text Available Bernd Froessler,1,2 Alexandra M Rueger,3,4 Mark P Connolly5,6 1Department of Anesthesia, Lyell McEwin Hospital, Elizabeth Vale, SA, Australia; 2Discipline of Acute Care Medicine, University of Adelaide, Adelaide, SA, Australia; 3Vifor Pharma, Munich, Germany; 4Charité Universitätsmedizin Berlin, Medizinische Klinik mit Schwerpunkt Kardiologie Campus Virchow-Klinikum, Berlin, Germany; 5Unit of PharmacoEpidemiology and PharmacoEconomics, Department of Pharmacy, University of Groningen, Groningen, the Netherlands; 6Global Market Access Solutions Sàrl, St-Prex, Switzerland Background: Perioperative administration of ferric carboxymaltose (FCM was previously shown to reduce both the need for transfusions and the hospital length of stay in patients with preoperative iron deficiency anemia (IDA. In this study, we estimated the economic consequences of perioperative administration using FCM vs usual care in patients with IDA from the perspective of a German hospital using decision-analytic modeling.Materials and methods: The model was populated with clinical inputs (transfusion rates, blood units transfused, hospital length of stay from a previously reported randomized trial comparing FCM vs usual care for managing IDA patients undergoing elective abdominal surgery. We applied a hospital perspective to all costs, excluding surgery-related costs in both treatment arms. One-way sensitivity analyses were undertaken to evaluate key drivers of cost analysis.Results: The average costs per case treated using FCM compared to usual care were €2,461 and €3,246, respectively, for resource expenses paid by hospital per case. This would suggest potential savings achieved with preoperative intravenous iron treatment per patient of €786 per case. A sensitivity analysis varying the key input parameters indicated the cost analysis is most sensitive to changes in the length of stay and the cost of hospitalization per day.Conclusion: Perioperative administration

  16. The effectiveness of health care cost management strategies: a review of the evidence.

    Science.gov (United States)

    Fronstin, P

    1994-10-01

    This Issue Brief discusses the evolution of the health care delivery and financing systems and its effects on health care cost management and describes the changes in the health care delivery system as they pertain to managed care. It presents empirical evidence on the effectiveness of managed care and concludes with an analysis of the potential of future health care reform to influence the evolution of the health care delivery system and affect health care costs. Between 1987 and 1993, total enrollment in health maintenance organizations (HMOs) increased from 28.6 million to 39.8 million, representing an additional 11.2 million individuals, or 4 percent of the U.S. population. At the same time, new forms of managed care organizations emerged. Enrollment in preferred provider organizations increased from 12.2 million individuals in 1987 to 58 million in 1992, and enrollment in point-of-service plans increased from virtually none in 1987 to 2.3 million individuals in 1992. In addition, the percentage of traditional fee-for-service plans with some form of utilization review increased to 95 percent in 1990 from 41 percent in 1987. Measuring the effects of the changing delivery system on the costs and quality of health care services has been a difficult task, resulting in considerable disagreement as to whether or not costs have been affected. In a recent report, the Congressional Budget Office recognizes two new major findings. First, managed care can provide cost-effective health care at a level of quality comparable with the care typically provided by a fee-for-service plan. Second, independent practice associations can be as effective as group- or staff-model HMOs under certain conditions. In the future, we are likely to see a continued movement of Americans into managed care arrangements, an increase in the number of physicians forming networks, a reduction in the number of insurers, an increase in the number of employers joining coalitions to purchase health care

  17. Cost analysis of alternate management schemes in early stage testicular seminoma

    International Nuclear Information System (INIS)

    Sharda, Navneet N.; Kinsella, Timothy J.; Ritter, Mark A.

    1995-01-01

    Purpose: Optimal management of early stage testicular seminoma remains uncertain. Standard therapy includes inguinal orchidectomy followed by irradiation of the pelvic and para-aortic nodes. Due to the excellent survival rates (<4% seminoma specific mortality as per the Princess Margaret, Institute Goustave-Roussy experience), the option of observation following orchidectomy has been proposed, with no diminution in absolute survival noted since salvage chemotherapy is effective in the treatment of early systemic relapse. However, the intensity of follow-up required if observation is chosen will likely add an increased medical cost burden which needs to be balanced against the cost of standard treatment using radiation therapy. We have therefore performed a cost comparison between these two management strategies in order to define any differences. Methods and Materials: All costs reported are adjusted to 1994 dollars and analysis is begun immediately post-orchidectomy. The cost of observation was calculated assuming a 15% relapse rate (10%-20%) over seven years of follow-up. The follow-up schedule was assumed identical to that commonly reported in the literature (Princess Margaret, Institute Gustave-Roussy, Royal Marsden), consisting of periodic CXR, CT abd/pelvis, tumor markers and examinations. Chemotherapy costs associated with treatment of recurrences were generated from the inpatient hospital charges and physician billing of five patients who received three cycles of a standard United States regimen consisting of bleomycin, etoposide and cis-platinum in 1994. On average, four days of hospitalization were required. Radiological costs were also calculated from the actual patient billing records in 1994 and incremented at a rate of 3%/year over the length of proposed follow-up. Costs of irradiation and subsequent standard follow-up were similarly generated from the hospital charges and physician billing of five patients treated postoperatively. A 4% recurrence

  18. Cost benefit analysis cost effectiveness analysis

    International Nuclear Information System (INIS)

    Lombard, J.

    1986-09-01

    The comparison of various protection options in order to determine which is the best compromise between cost of protection and residual risk is the purpose of the ALARA procedure. The use of decision-aiding techniques is valuable as an aid to selection procedures. The purpose of this study is to introduce two rather simple and well known decision aiding techniques: the cost-effectiveness analysis and the cost-benefit analysis. These two techniques are relevant for the great part of ALARA decisions which need the use of a quantitative technique. The study is based on an hypothetical case of 10 protection options. Four methods are applied to the data

  19. PLAN 2003. Costs for management of the radioactive waste products from nuclear power production

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2003-06-01

    The companies that own nuclear power plants in Sweden are responsible for adopting measures needed to manage and dispose of spent nuclear fuel and radioactive waste from the Swedish nuclear power reactors in a safe manner. The so-called Financing Act (1992:1537) is linked to this responsibility and prescribes that a reactor owner, in consultation with other reactor owners, shall calculate the cost for management and disposal of the spent fuel and radioactive waste and for decommissioning and dismantling of the reactor plant. The reactor owner shall annually submit to the regulatory authority the cost data that are required for calculation of the fees to be imposed on electricity production during the ensuing year and of the guarantees that must be given as security for costs not covered by paid-in fees. The reactor owners have jointly commissioned SKB to calculate and compile these costs. This report presents a calculation of the costs for implementing all of these measures. The cost calculations are based on the plan for management and disposal of the radioactive waste that has been prepared by SKB and is described in this report. The following facilities and systems are in operation: Transportation system for radioactive waste products; Central interim storage facility for spent nuclear fuel, CLAB; Final repository for radioactive operational waste, SFR 1. Plans also exist for: Canister factory and encapsulation plant for spent nuclear fuel; Deep repository for spent nuclear fuel; Final repository for long-lived low- and intermediate-level waste; Final repository for decommissioning waste. The cost calculations also include costs for research, development and demonstration, as well as for decommissioning and dismantling the reactor plants. This report is based on the proposed strategy for the activities which is presented in SKB's RD and D-Programme 2001 and in the supplementary account to RD and D-Programme 98 which SKB submitted to the regulatory authority

  20. PLAN 2003. Costs for management of the radioactive waste products from nuclear power production

    International Nuclear Information System (INIS)

    2003-06-01

    The companies that own nuclear power plants in Sweden are responsible for adopting measures needed to manage and dispose of spent nuclear fuel and radioactive waste from the Swedish nuclear power reactors in a safe manner. The so-called Financing Act (1992:1537) is linked to this responsibility and prescribes that a reactor owner, in consultation with other reactor owners, shall calculate the cost for management and disposal of the spent fuel and radioactive waste and for decommissioning and dismantling of the reactor plant. The reactor owner shall annually submit to the regulatory authority the cost data that are required for calculation of the fees to be imposed on electricity production during the ensuing year and of the guarantees that must be given as security for costs not covered by paid-in fees. The reactor owners have jointly commissioned SKB to calculate and compile these costs. This report presents a calculation of the costs for implementing all of these measures. The cost calculations are based on the plan for management and disposal of the radioactive waste that has been prepared by SKB and is described in this report. The following facilities and systems are in operation: Transportation system for radioactive waste products; Central interim storage facility for spent nuclear fuel, CLAB; Final repository for radioactive operational waste, SFR 1. Plans also exist for: Canister factory and encapsulation plant for spent nuclear fuel; Deep repository for spent nuclear fuel; Final repository for long-lived low- and intermediate-level waste; Final repository for decommissioning waste. The cost calculations also include costs for research, development and demonstration, as well as for decommissioning and dismantling the reactor plants. This report is based on the proposed strategy for the activities which is presented in SKB's RD and D-Programme 2001 and in the supplementary account to RD and D-Programme 98 which SKB submitted to the regulatory authority. The