WorldWideScience

Sample records for cost

  1. 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...

  2. 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...

  3. 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.

  4. 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

  5. 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

  6. 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.

  7. 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/...

  8. 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...

  9. (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...

  10. 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

  11. 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

  12. 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

  13. 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

  14. 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.

  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. 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.

  17. 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

  18. 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

  19. 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.

  20. 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.

  1. 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

  2. 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...

  3. 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...

  4. 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

  5. Unit Cost Compendium Calculations

    Data.gov (United States)

    U.S. Environmental Protection Agency — The Unit Cost Compendium (UCC) Calculations raw data set was designed to provide for greater accuracy and consistency in the use of unit costs across the USEPA...

  6. Realized Cost Savings 2016

    Data.gov (United States)

    Department of Veterans Affairs — This dataset is provided as a requirement of OMB’s Integrated Data Collection (IDC) and links to VA’s Realized Cost Savings and Avoidances data in JSON format. Cost...

  7. Cost accounting at GKSS

    International Nuclear Information System (INIS)

    Hinz, R.

    1979-01-01

    The GKSS has a cost accounting system comprising cost type, cost centre and cost unit accounting which permits of a comprehensive and detailed supervision of the accural of costs and use of funds, makes price setting for outside orders possible and provides the necessary data for decision-making and planning. It fulfills the requirement for an ordered accounting system; it is therefore guaranteed that there exists between financial accounts department and cost accounting a proper demarcation and transition, that costs are accounted fully only on the basis of vouchers and only once, evaluation and distribution are unified and the principle of causation is observed. Two employees are engaged in costs and services accounting. Although we strive to effect adaptations as swiftly as possible, and constantly to adapt refinements and supplementary processes for the improvement of the system, this can only occur within the scope of, and with the exactitude necessary for the required information. (author)

  8. INTOR cost approximation

    International Nuclear Information System (INIS)

    Knobloch, A.F.

    1980-01-01

    A simplified cost approximation for INTOR parameter sets in a narrow parameter range is shown. Plausible constraints permit the evaluation of the consequences of parameter variations on overall cost. (orig.) [de

  9. Medicare Cost Reports

    Data.gov (United States)

    U.S. Department of Health & Human Services — Medicare certified institutional providers are required to submit an annual cost report to a Medicare Administrative Contractor. The cost report contains provider...

  10. 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

  11. Cost function estimation

    DEFF Research Database (Denmark)

    Andersen, C K; Andersen, K; Kragh-Sørensen, P

    2000-01-01

    on these criteria, a two-part model was chosen. In this model, the probability of incurring any costs was estimated using a logistic regression, while the level of the costs was estimated in the second part of the model. The choice of model had a substantial impact on the predicted health care costs, e...

  12. Costs of employee turnover

    Directory of Open Access Journals (Sweden)

    Jiří Duda

    2013-01-01

    Full Text Available The aim of this paper is to establish a general methodology for calculating the costs incurred by employee turnover. This paper deals with identification of costs incurred by the departure of an employee, and does not deal with the cost of recruitment of a new employee. Economic calculations are adjusted to the tax policy in the Czech Republic. The costs of employee turnover (according to Bliss, 2012 include the costs of substitution of the unoccupied position, costs of conducting the exit interview and termination of the contract. The cost of an executive’s time to understand the causes of leaving and costs of the leaving employee’s training were also determined. Important factors in the costs of employee turnover also include the loss of knowledge and possibly also a loss of customers. Costs of lost employee and department productiveness represent an important part of the costs of employee turnover, as well. For all of these costs there have been proposed general calculations formulas.

  13. Reactor cost driving items

    International Nuclear Information System (INIS)

    Spears, W.R.

    1987-01-01

    Assuming that the design solutions presently perceived for NET can be extrapolated for use in a power reactor, and using costing experience with present day fusion experiments and with fission power plants, the major components of the cost of a tokamak fusion power reactor are described. The analysis shows the emphasis worth placing on various areas of plant design to reduce costs

  14. Minimum cost connection networks

    DEFF Research Database (Denmark)

    Hougaard, Jens Leth; Tvede, Mich

    In the present paper we consider the allocation of cost in connection networks. Agents have connection demands in form of pairs of locations they want to be connected. Connections between locations are costly to build. The problem is to allocate costs of networks satisfying all connection demands...

  15. Distribution costs -- the cost of local delivery

    International Nuclear Information System (INIS)

    Winger, N.; Zarnett, P.; Carr, J.

    2000-01-01

    Most of the power transmission system in the province of Ontario is owned and operated as a regulated monopoly by Ontario Hydro Services Company (OHSC). Local distribution systems deliver to end-users from bulk supply points within a service territory. OHSC distributes to approximately one million, mostly rural customers, while the approximately 250 municipal utilities together serve about two million, mostly urban customers. Under the Energy Competition Act of 1998 local distribution companies will face some new challenges, including unbundled billing systems, a broader range of distribution costs, increased costs, made up of corporate taxes or payments in lieu of taxes and added costs for regulatory affairs. The consultants provide a detailed discussion of the components of distribution costs, the three components of the typical budget process (capital expenditures, (CAPEX), operating and maintenance (O and M) and administration and corporate (GA and C), a summary of some typical distribution costs in Ontario, and the estimated impacts of the Energy Competition Act (ECA) compliance on charges and rates. Various mitigation strategies are also reviewed. Among these are joint ventures by local distribution companies to reduce ECA compliance costs, re-examination of controllable costs, temporary reduction of the allowable return on equity (ROE) by 50 per cent, and/or reducing the competitive transition charge (CTC). It is estimated that either one of these two reductions could eliminate the full amount of the five to seven per cent uplift in delivered energy service costs. The conclusion of the consultants is that local distribution delivery charges will make up a greater proportion of end-user cost in the future than it has in the past. An increase to customers of about five per cent is expected when the competitive electricity market opens and unbundled billing begins. The cost increase could be mitigated by a combination of actions that would be needed for about

  16. Cardiac rehabilitation costs.

    Science.gov (United States)

    Moghei, Mahshid; Turk-Adawi, Karam; Isaranuwatchai, Wanrudee; Sarrafzadegan, Nizal; Oh, Paul; Chessex, Caroline; Grace, Sherry L

    2017-10-01

    Despite the clinical benefits of cardiac rehabilitation (CR) and its cost-effectiveness, it is not widely received. Arguably, capacity could be greatly increased if lower-cost models were implemented. The aims of this review were to describe: the costs associated with CR delivery, approaches to reduce these costs, and associated implications. Upon finalizing the PICO statement, information scientists were enlisted to develop the search strategy of MEDLINE, Embase, CDSR, Google Scholar and Scopus. Citations identified were considered for inclusion by the first author. Extracted cost data were summarized in tabular format and qualitatively synthesized. There is wide variability in the cost of CR delivery around the world, and patients pay out-of-pocket for some or all of services in 55% of countries. Supervised CR costs in high-income countries ranged from PPP$294 (Purchasing Power Parity; 2016 United States Dollars) in the United Kingdom to PPP$12,409 in Italy, and in middle-income countries ranged from PPP$146 in Venezuela to PPP$1095 in Brazil. Costs relate to facilities, personnel, and session dose. Delivering CR using information and communication technology (mean cost PPP$753/patient/program), lowering the dose and using lower-cost personnel and equipment are important strategies to consider in containing costs, however few explicitly low-cost models are available in the literature. More research is needed regarding the costs to deliver CR in community settings, the cost-effectiveness of CR in most countries, and the economic impact of return-to-work with CR participation. A low-cost model of CR should be standardized and tested for efficacy across multiple healthcare systems. Copyright © 2017 Elsevier B.V. All rights reserved.

  17. Costs of traffic injuries

    DEFF Research Database (Denmark)

    Kruse, Marie

    2015-01-01

    assessed using Danish national healthcare registers. Productivity costs were computed using duration analysis (Cox regression models). In a subanalysis, cost per severe traffic injury was computed for the 12 995 individuals that experienced a severe injury. RESULTS: The socioeconomic cost of a traffic...... injury was €1406 (2009 price level) in the first year, and €8950 over a 10-year period. Per 100 000 population, the 10-year cost was €6 565 668. A severe traffic injury costs €4969 per person in the first year, and €4 006 685 per 100 000 population over a 10-year period. Victims of traffic injuries...

  18. Cost of stroke

    DEFF Research Database (Denmark)

    Jennum, Poul; Iversen, Helle K; Ibsen, Rikke

    2015-01-01

    . The attributable cost of direct net health care costs after the stroke (general practitioner services, hospital services, and medication) and indirect costs (loss of labor market income) were €10,720, €8,205 and €7,377 for patients, and €989, €1,544 and €1.645 for their partners, over and above that of controls......BACKGROUND: To estimate the direct and indirect costs of stroke in patients and their partners. DESCRIPTION: Direct and indirect costs were calculated using records from the Danish National Patient Registry from 93,047 ischemic, 26,012 hemorrhagic and 128,824 unspecified stroke patients...

  19. Cost incentives for doctors

    DEFF Research Database (Denmark)

    Schottmüller, Christoph

    2013-01-01

    If doctors take the costs of treatment into account when prescribing medication, their objectives differ from their patients' objectives because the patients are insured. This misalignment of interests hampers communication between patient and doctor. Giving cost incentives to doctors increases...... welfare if (i) the doctor's examination technology is sufficiently good or (ii) (marginal) costs of treatment are high enough. If the planner can costlessly choose the extent to which doctors take costs into account, he will opt for less than 100%. Optimal health care systems should implement different...... degrees of cost incentives depending on type of disease and/or doctor....

  20. The disarmament cost

    International Nuclear Information System (INIS)

    Cattaneo, M.

    1996-01-01

    War is costly. But peace cost is even higher. The destruction of weapons (mines, nuclear weapons, chemical weapons) is much more expensive than their manufacturing. The soldiers demobilization cost is enormous, for instance in Angola, Mozambique, Nicaragua, Zimbabwe the demobilization of 270000 soldiers cost 2.5 10 9 francs. The measures intended to reduce the war risk are also expensive. That is why the arsenal of ex USSR is still intact. Today no international agency is entirely dedicated to peace building. The question is how would cost such an agency? (O.L.). 5 refs., 2 figs

  1. 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

  2. Costs associated with wheeling

    International Nuclear Information System (INIS)

    Anon.

    1991-01-01

    Wheeling costs are incurred by all companies that experience a change in power flows over their transmission lines during a specific transaction, whether or not the lines of that company are part of the contract path. The costs of providing wheeling service differ from one system to another and from one kind of wheeling transaction to another. While most transactions may be completed using existing capacity, others may require an increase in line. Depending on the situation, some cost components may be high, low, negative, or not incurred at all. This article discusses two general categories of costs; transactional and capital. The former are all operation, maintenance and opportunity costs incurred in completing a specific transaction assuming the existence of adequate capacity. Capital costs are the costs of major new equipment purchases and lines necessary to provide any increased level of transmission services

  3. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

    ... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...

  4. The cost of electrocoagulation

    Energy Technology Data Exchange (ETDEWEB)

    Donini, J.C.; Kan, J.; Szynkarczuk, J.; Hassan, T.A.; Kar, K.L.

    1993-01-01

    Electrocoagulation could be an attractive and suitable method for separating solids from waste water. The electrocoagulation of kaolinite and bentonite suspensions was studied in a pilot electrocoagulation unit to assess the cost and efficiency of the process. Factors affecting cost such as the formation of passivation layers on electrode plates and the recirculation and concentration of sodium chloride were examined. Colorimetry was used to analyze aluminum content in the suspension. The results were used to calculate the cost due to consumption of electrode material (aluminium) during the process. Total cost was assumed to comprise the energy cost and the cost of electrode material. Comparison was based on the settling properties of the treated product: turbidity, settling rate, and cake height. In most cases, aluminium efficiency averaged around 200% and material cost accounted for 80% of total cost. Although higher concentrations of sodium chloride could only slightly increase aluminium efficiency and electrode efficiency, the higher concentrations resulted in much greater total cost, due to the greater current generated by the increased suspension conductivity, which in turn dissolved a larger amount of aluminium. The recirculation loop increased the flow rate by 3-10 times, enhancing the mass transport between the electrodes and resulting in lower cost and better settling properties. Over the course of two months the electrodes coatings became thicker while efficiency decreased. The electrode efficiency was found to be as high as 94% for virgin electrodes and as low as 10% after two months. 8 refs., 25 figs., 9 tabs.

  5. 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

  6. Monthly Program Cost Report (MPCR)

    Data.gov (United States)

    Department of Veterans Affairs — The Monthly Program Cost Report (MPCR) replaces the Cost Distribution Report (CDR). The MPCR provides summary information about Veterans Affairs operational costs,...

  7. 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

  8. Applied cost allocation

    DEFF Research Database (Denmark)

    Bogetoft, Peter; Hougaard, Jens Leth; Smilgins, Aleksandrs

    2016-01-01

    This paper deals with empirical computation of Aumann–Shapley cost shares for joint production. We show that if one uses a mathematical programing approach with its non-parametric estimation of the cost function there may be observations in the data set for which we have multiple Aumann–Shapley p...... of assumptions concerning firm behavior. These assumptions enable us to connect inefficient with efficient production and thereby provide consistent ways of allocating the costs arising from inefficiency....

  9. Uranium milling costs

    International Nuclear Information System (INIS)

    Coleman, R.B.

    1980-01-01

    Basic process flowsheets are reviewed for conventional milling of US ores. Capital costs are presented for various mill capacities for one of the basic processes. Operating costs are shown for various mill capacities for all of the basic process flowsheets. The number of mills using, or planning to use, a particular process is reviewed. A summary of the estimated average milling costs for all operating US mills is shown

  10. Designer's unified cost model

    Science.gov (United States)

    Freeman, William T.; Ilcewicz, L. B.; Swanson, G. D.; Gutowski, T.

    1992-01-01

    A conceptual and preliminary designers' cost prediction model has been initiated. The model will provide a technically sound method for evaluating the relative cost of different composite structural designs, fabrication processes, and assembly methods that can be compared to equivalent metallic parts or assemblies. The feasibility of developing cost prediction software in a modular form for interfacing with state of the art preliminary design tools and computer aided design programs is being evaluated. The goal of this task is to establish theoretical cost functions that relate geometric design features to summed material cost and labor content in terms of process mechanics and physics. The output of the designers' present analytical tools will be input for the designers' cost prediction model to provide the designer with a data base and deterministic cost methodology that allows one to trade and synthesize designs with both cost and weight as objective functions for optimization. The approach, goals, plans, and progress is presented for development of COSTADE (Cost Optimization Software for Transport Aircraft Design Evaluation).

  11. Designers' unified cost model

    Science.gov (United States)

    Freeman, W.; Ilcewicz, L.; Swanson, G.; Gutowski, T.

    1992-01-01

    The Structures Technology Program Office (STPO) at NASA LaRC has initiated development of a conceptual and preliminary designers' cost prediction model. The model will provide a technically sound method for evaluating the relative cost of different composite structural designs, fabrication processes, and assembly methods that can be compared to equivalent metallic parts or assemblies. The feasibility of developing cost prediction software in a modular form for interfacing with state-of-the-art preliminary design tools and computer aided design programs is being evaluated. The goal of this task is to establish theoretical cost functions that relate geometric design features to summed material cost and labor content in terms of process mechanics and physics. The output of the designers' present analytical tools will be input for the designers' cost prediction model to provide the designer with a database and deterministic cost methodology that allows one to trade and synthesize designs with both cost and weight as objective functions for optimization. This paper presents the team members, approach, goals, plans, and progress to date for development of COSTADE (Cost Optimization Software for Transport Aircraft Design Evaluation).

  12. 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.

  13. 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

  14. Rethinking sunk costs

    International Nuclear Information System (INIS)

    Capen, E.C.

    1991-01-01

    As typically practiced in the petroleum/ natural gas industry, most economic calculations leave out sunk costs. Integrated businesses can be hurt by the omission of sunk costs because profits and costs are not allocated properly among the various business segments. Not only can the traditional sunk-cost practice lead to predictably bad decisions, but a company that operates under such a policy will have no idea how to allocate resources among its operating components; almost none of its calculated returns will be correct. This paper reports that the solution is to include asset value as part of the investment in the calculation

  15. 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.

  16. The COST model for calculation of forest operations costs

    NARCIS (Netherlands)

    Ackerman, P.; Belbo, H.; Eliasson, L.; Jong, de J.J.; Lazdins, A.; Lyons, J.

    2014-01-01

    Since the late nineteenth century when high-cost equipment was introduced into forestry there has been a need to calculate the cost of this equipment in more detail with respect to, for example, cost of ownership, cost per hour of production, and cost per production unit. Machine cost calculations

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

    Science.gov (United States)

    Chan, Y C

    1993-01-01

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

  18. External costs of electricity

    International Nuclear Information System (INIS)

    Rabl, A.; Spadaro, J.V.

    2005-01-01

    This article presents a synthesis of the ExternE project (External costs of Energy) of the European community about the external costs of power generation. Pollution impacts are calculated using an 'impact pathways' analysis, i.e. an analysis of the emission - dispersion - dose-response function - cost evaluation chain. Results are presented for different fuel cycles (with several technological variants) with their confidence intervals. The environmental impact costs are particularly high for coal: for instance, in France, for coal-fired power plants it is of the same order as the electricity retail price. For natural gas, this cost is about a third of the one for coal. On the contrary, the environmental impact costs for nuclear and renewable energies are low, typically of few per cent of the electricity price. The main part of these costs corresponds to the sanitary impacts, in particular the untimely mortality. In order to avoid any controversy about the cost evaluation of mortality, the reduction of the expectation of life due to the different fuel cycles is also indicated and the risks linked with nuclear energy are presented using several comparisons. (J.S.)

  19. Supply Chain Costing

    DEFF Research Database (Denmark)

    Asmussen, Jesper Normann; Kristensen, Jesper; Wæhrens, Brian Vejrum

    Based Costing (ABC) på et forsyningskædeniveau – heri benævnt Supply Chain Costing (SCC). Udoverdefordelederfindesved ABCtilføjerSCCogså et økonomisk grundlag til det strategiske rationale, der ofte ligger bag opbygningen af virksomhedens forsyningskæde, og kan dermed medvirke til konkret...

  20. Resources and transaction costs

    DEFF Research Database (Denmark)

    Foss, Kirsten; Foss, Nicolai Juul

    2005-01-01

    from resources depends on the property rights that he or she holds and on the transaction costs of exchanging, defining, and protecting them. While transaction costs are a major source of value dissipation, reducing such dissipation may create value. Implications for the RBV analysis of sustained...

  1. Resources and Transaction Costs

    DEFF Research Database (Denmark)

    Foss, Kirsten; Foss, Nicolai Juul

    2004-01-01

    resources depends on the propertyrights that she holds to those resources and on the transaction costs of exchanging,defining and protecting the relevant property rights. While transaction costs aremajor sources of value dissipation, value may be created by reducing suchdissipation. Implications for the RBV...

  2. Costs and Tariff

    Indian Academy of Sciences (India)

    ... of magnitude as construction costs. Proposed Civil Nuclear Liability Bill 2008: Reactor operators liable for accidents; must take insurance for Rs. 100-300 crores. Tariff: Despite all this, NPCIL claims it will not cost customers more than Rs. 4 per unit incl. waste disposal and decommish. It wont be easy. We wish them luck !

  3. Information at a cost

    NARCIS (Netherlands)

    Robalo, P.; Sayag, R.

    2012-01-01

    The supposed irrelevance of historical costs for rational decision making has been the subject of much interest in the economic literature. In this paper we explore whether individual decision making under risk is affected by the cost of the supplied information. Outside of the lab, it is difficult

  4. Controlling Health Care Costs

    Science.gov (United States)

    Dessoff, Alan

    2009-01-01

    This article examines issues on health care costs and describes measures taken by public districts to reduce spending. As in most companies in America, health plan designs in public districts are being changed to reflect higher out-of-pocket costs, such as higher deductibles on visits to providers, hospital stays, and prescription drugs. District…

  5. Applied cost allocation

    DEFF Research Database (Denmark)

    Bogetoft, Peter; Hougaard, Jens Leth; Smilgins, Aleksandrs

    2016-01-01

    This paper deals with empirical computation of Aumann–Shapley cost shares for joint production. We show that if one uses a mathematical programing approach with its non-parametric estimation of the cost function there may be observations in the data set for which we have multiple Aumann–Shapley p...

  6. 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.

  7. Factors affecting mining costs

    International Nuclear Information System (INIS)

    Lowell, A.F.

    1977-01-01

    The subject is discussed under the following headings: investment decision-making, unit cost factors (declining ore grade, low-price contracts, ore grade/output relationship, above average cost increases). Economic, environmental, sociological and political aspects are considered. (U.K.)

  8. Networks and Transaction Costs

    DEFF Research Database (Denmark)

    Henning, Christian; Henningsen, Geraldine; Henningsen, Arne

    2011-01-01

    Based on the well-known fact that social networks can provide effective mechanisms that help to increase the trust level between two trade partners, we apply a simple game-theoretical framework to derive transaction costs as a high risk of opportunistic behavior in a repeated trade relation...... determined by the density and size of trading networks. In the empirical part of the paper we apply a two stage procedure to estimate the impact of social network structures on farm’s transaction costs observed for different input and output markets. At a first stage we estimate a multiple input...... transaction cost functions for all traded farm inputs and outputs. Estimation results based on a sample of 315 Polish farms imply a significant influence of social network structures on farm’s transaction costs. Moreover, estimated transaction costs correspond to a reasonable amount of farm specific shadow...

  9. Networks and Transaction Costs

    DEFF Research Database (Denmark)

    Henning, Christian; Henningsen, Geraldine; Henningsen, Arne

    2011-01-01

    determined by the density and size of trading networks. In the empirical part of the paper we apply a two stage procedure to estimate the impact of social network structures on farm’s transaction costs observed for different input and output markets. At a first stage we estimate a multiple input......Based on the well-known fact that social networks can provide effective mechanisms that help to increase the trust level between two trade partners, we apply a simple game-theoretical framework to derive transaction costs as a high risk of opportunistic behavior in a repeated trade relation...... transaction cost functions for all traded farm inputs and outputs. Estimation results based on a sample of 315 Polish farms imply a significant influence of social network structures on farm’s transaction costs. Moreover, estimated transaction costs correspond to a reasonable amount of farm specific shadow...

  10. 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.

  11. Reference costs of electricity

    International Nuclear Information System (INIS)

    Terraz, N.

    1997-01-01

    The calculation of electric power production reference costs is used in France, even in the present case of over-capacity, for comparing the relative interest of the various means of power generation (nuclear plants, coal plants, hydroelectricity, gas combined cycles, etc.) and as an aid for future investment decisions. Reference costs show a sharp decrease between 1993 and 1997 due to advancements in nuclear plant operating ability and fossil fuel price decrease. Actuarial rates, plant service life, fuel costs and exchange rates are important parameters. The various costs from the research stage to the waste processing stages are discussed and the reference costs of the various power generation systems are presented and compared together with their competitiveness; the future of wind energy and cogeneration and the prospective of the renewal of nuclear plants at the 2010 horizon are also addressed

  12. Costs of Archival Storage

    DEFF Research Database (Denmark)

    Nielsen, Anders Bo; Thirifays, Alex; Kejser, Ulla Bøgvad

    2012-01-01

    to determine the costs of establishing and maintaining a preservation solution destined for long-term preservation of digital materials and to develop a tool capable of doing this operation. In order to fulfill the purposes, the project employed a combination of own and external experience as well as the OAIS......This paper presents an analysis of the cost of archival storage. The study is part of a project conducted by The Danish National Archives, The Royal Library, and The State and University Library to develop a generic cost model for digital preservation (CMDP). The purposes of the study were...... Reference Model as a framework to fully understand and identify the cost critical activities of bit-preservation as described in Archival Storage. We found that the costs of Archival Storage are obviously closely linked to the data volume, but also to the required preservation quality, especially...

  13. 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

  14. 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

  15. Nuclear power costs

    International Nuclear Information System (INIS)

    1963-01-01

    A report prepared by the IAEA Secretariat and presented to the seventh session of the Agency's General Conference says that information on nuclear power costs is now rapidly moving from the domain of uncertain estimates to that of tested factual data. As more and more nuclear power stations are being built and put into operation, more information on the actual costs incurred is becoming available. This is the fourth report on nuclear power costs to be submitted to the IAEA General Conference. The report last year gave cost information on 38 nuclear power projects, 17 of which have already gone into operation. Certain significant changes in the data given last year are included-in the present report; besides, information is given on seven new plants. The report is divided into two parts, the first on recent developments and current trends in nuclear power costs and the second on the use of the cost data for economic comparisons. Both stress the fact that the margin of uncertainty in the basic data has lately been drastically reduced. At the same time, it is pointed out, some degree of uncertainty is inherent in the assumptions made in arriving at over-all generating cost figures, especially when - as is usually the case - a nuclear plant is part of an integrated power system

  16. Drilling cost analysis

    International Nuclear Information System (INIS)

    Anand, A.B.

    1992-01-01

    Drilling assumes greater importance in present day uranium exploration which emphasizes to explore more areas on the basis of conceptual model than merely on surface anomalies. But drilling is as costly as it is important and consumes a major share (50% to 60%) of the exploration budget. As such the cost of drilling has great bearing on the exploration strategy as well as on the overall cost of the project. Therefore, understanding the cost analysis is very much important when planning or intensifying an exploration programme. This not only helps in controlling the current operations but also in planning the budgetary provisions for future operations. Also, if the work is entrusted to a private party, knowledge of in-house cost analysis helps in fixing the rates of drilling in different formations and areas to be drilled. Under this topic, various factors that contribute to the cost of drilling per meter as well as ways to minimize the drilling cost for better economic evaluation of mineral deposits are discussed. (author)

  17. The Cost of Astronomy

    DEFF Research Database (Denmark)

    Dorch, Bertil F.

    Using Scopus and national sources, I have investigated the evolution of the cost of publishing in Danish astronomy on a fine scale over a number of years. I find that the number of publications per year from Danish astronomers increased by a factor of four during 15 years: naturally, the correspo......Using Scopus and national sources, I have investigated the evolution of the cost of publishing in Danish astronomy on a fine scale over a number of years. I find that the number of publications per year from Danish astronomers increased by a factor of four during 15 years: naturally......, the corresponding potential cost of publishing must have increased similarly. The actual realized cost of publishing in core journals are investigated for a high profile Danish astronomy research institutions. I argue that the situation is highly unstable if the current cost scenario continues, and I speculate...... that Danish astronomy is risking a scholarly communication collapse due to the combination of increasing subscription cost, increased research output, and increased direct publishing costs related to Open access and other page charges....

  18. Nuclear power generating costs

    International Nuclear Information System (INIS)

    Srinivasan, M.R.; Kati, S.L.; Raman, R.; Nanjundeswaran, K.; Nadkarny, G.V.; Verma, R.S.; Mahadeva Rao, K.V.

    1983-01-01

    Indian experience pertaining to investment and generation costs of nuclear power stations is reviewed. The causes of investment cost increases are analysed and the increases are apportioned to escalation, design improvements and safety related adders. The paper brings out the fact that PHWR investment costs in India compare favourably with those experienced in developed countries in spite of the fact that the programme and the unit size are relatively much smaller in India. It brings out that in India at current prices a nuclear power station located over 800 km from coal reserves and operating at 75% capacity factor is competitive with thermal power at 60% capacity factor. (author)

  19. The cost of children

    DEFF Research Database (Denmark)

    Nordström, Leif Jonas

    , the opportunity cost of two children is estimated to 28-29 per cent of full income, which in monetary units is close to estimated income difference between women employed in the public and private sector. The opportunity cost of fatherhood is generally positive, but only significantly positive for men born......In this paper we estimate the opportunity cost of children. The underlying theoretical model is represented by a household production model. In the empirical analysis, we consider three different cohorts for men and women born between 1955 and 1970. For the women in the two oldest cohorts...

  20. Platform decommissioning costs

    International Nuclear Information System (INIS)

    Rodger, David

    1998-01-01

    There are over 6500 platforms worldwide contributing to the offshore oil and gas production industry. In the North Sea there are around 500 platforms in place. There are many factors to be considered in planning for platform decommissioning and the evaluation of options for removal and disposal. The environmental impact, technical feasibility, safety and cost factors all have to be considered. This presentation considers what information is available about the overall decommissioning costs for the North Sea and the costs of different removal and disposal options for individual platforms. 2 figs., 1 tab

  1. Ventilation cost and air cleaning

    Science.gov (United States)

    Goodfellow, H. D.

    The components associated with the costs of the purchase of pollution control equipment are discussed. These include the capital cost to purchase the equipment and installation, and the costs incurred to operate the control device on an annual basis. Although the capital costs can represent a significant outlay of money, typically these costs are spread out over the life of the equipment. In general, this amortized cost is combined with the operating cost and is referred to as an 'annualized cost'. The annualized cost is a commonly used indicator to demonstrate the actual year to year cost that the equipment and operation will represent. Values and methods used to estimate costs, typical cost indicators, and sources of computerized costing models are presented. A comparison of the capital cost expenditure required for a model case (a cement kiln operation), using three control device alternatives is made.

  2. 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.

  3. The geothermal KWh cost

    International Nuclear Information System (INIS)

    Anon.

    1995-01-01

    Numerous factors can influence the cost of geothermal electricity production: the size and power of production units, the conversion technology used (Rankine cycle or water steam), the resource quality (dry vapor or water-vapor mixing), the resource depth, the drilling activity in the country and the work people costs. In the United States of America the geothermal kWh cost ranges from 2.5 to 8.5 US cents, while in Italy and Nicaragua it ranges from 3 and 10 cents and from 5.7 to 6 cents, respectively. Results of a comparative study of the kWh production cost from different energy sources is also summarized. (J.S.). 1 tab

  4. Systems/cost summary

    International Nuclear Information System (INIS)

    Grand, P.; Danby, G.; Keane, J.; Spiro, J.; Sutter, D.; Cole, F.; Hoyer, E.; Freytag, K.; Burke, R.

    1977-01-01

    The purpose of the meeting was to discuss and develop cost-estimating methods for heavy-ion fusion accelerator systems. The group did not consider that its purpose was to make technical judgements on proposed systems, but to develop methods for making reasonable cost estimates of these systems. Such estimates will, it is hoped, provide material for systems studies, will help in guiding research and development efforts by identifying ''high-leverage'' subsystems (areas that account for a significant part of total system cost and that might be reduced in cost by further technical development) and to begin to provide data to aid in an eventual decision on the optimum type of accelerator for heavy-ion fusion

  5. Systems/cost: summary

    International Nuclear Information System (INIS)

    Grand, P.; Danby, G.; Keane, J.; Spiro, J.; Sutter, D.; Cole, F.; Hoyer, E.; Freytag, K.; Burke, R.

    1978-01-01

    The purpose of the meeting was to discuss and develop cost-estimating methods for heavy-ion fusion accelerator systems. The group did not consider that its purpose was to make technical judgments on proposed systems, but to develop methods for making reasonable cost estimates of these systems. Such estimates will, it is hoped, provide material for systems studies, will help in guiding research and development efforts by identifying high-leverage subsystems (areas that account for a significant part of total system cost and that might be reduced in cost by further technical development) and to begin to provide data to aid in an eventual decision on the optimum type of accelerator for heavy-ion fusion. The systems considered as examples are: (1) injection system; (2) Wideroe linac; (3) Alvarez linac; (4) induction linac; (5) superconducting accumulator ring; (6) synchrotron; (7) final rf bunching; and (8) final beam transport to target

  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. Health Clinic Cost Reports

    Data.gov (United States)

    U.S. Department of Health & Human Services — Healthcare Cost Report Information System (HCRIS) Dataset - Independent Rural Health Clinic and Freestanding Federally Qualified Health Center (HCLINIC).This data...

  8. COST 516 Tribology Symposium

    Energy Technology Data Exchange (ETDEWEB)

    Ronkainen, H.; Holmberg, K. [eds.

    1998-11-01

    Cost 516 Tribology action is the first joint European research action focusing on tribology, which originates in the approval of its Memorandum of understanding in February 1994. The COST 516 Tribology Symposium took place in Espoo, Finland from 14th to 15th May 1998. This was the first Symposium of the COST 516 Tribology action. The large number of research contributions at the Symposium, altogether almost SO, and their scientific and technical level, is an indication of the importance and significance of tribology research. The symposium proceedings contain papers in a wide variety of subjects, covering the three categories of the COST 516 Tribology action, namely Grease lubrication (GRIT), Tribology of renewable environmentally adapted lubricants (REAL) and Coatings and surface treatments (CAST). (orig.)

  9. Costly cables; Lange Leitung

    Energy Technology Data Exchange (ETDEWEB)

    Hautmann, Daniel

    2012-08-15

    Connection of offshore wind turbines to the onshore power supply grid requires costly cables for HV DC power transmission. The technology is mature enough to enable low-loss power transmission, but construction times may last several years.

  10. Low Cost Benefit Suggestions.

    Science.gov (United States)

    Doyel, Hoyt W.; McMillan, John D.

    1980-01-01

    Outlines eight low-cost employee benefits and summarizes their relative advantages. The eight include a stock ownership program, a sick leave pool, flexible working hours, production incentives, and group purchase plans. (IRT)

  11. Costs of hospital malnutrition.

    Science.gov (United States)

    Curtis, Lori Jane; Bernier, Paule; Jeejeebhoy, Khursheed; Allard, Johane; Duerksen, Donald; Gramlich, Leah; Laporte, Manon; Keller, Heather H

    2017-10-01

    Hospital malnutrition has been established as a critical, prevalent, and costly problem in many countries. Many cost studies are limited due to study population or cost data used. The aims of this study were to determine: the relationship between malnutrition and hospital costs; the influence of confounders on, and the drivers (medical or surgical patients or degree of malnutrition) of the relationship; and whether hospital reported cost data provide similar information to administrative data. To our knowledge, the last two goals have not been studied elsewhere. Univariate and multivariate analyses were performed on data from the Canadian Malnutrition Task Force prospective cohort study combined with administrative data from the Canadian Institute for Health Information. Subjective Global Assessment was used to assess the relationship between nutritional status and length of stay and hospital costs, controlling for health and demographic characteristics, for 956 patients admitted to medical and surgical wards in 18 hospitals across Canada. After controlling for patient and hospital characteristics, moderately malnourished patients' (34% of surveyed patients) hospital stays were 18% (p = 0.014) longer on average than well-nourished patients. Medical stays increased by 23% (p = 0.014), and surgical stays by 32% (p = 0.015). Costs were, on average, between 31% and 34% (p-values < 0.05) higher than for well-nourished patients with similar characteristics. Severely malnourished patients (11% of surveyed patients) stayed 34% (p = 0.000) longer and had 38% (p = 0.003) higher total costs than well-nourished patients. They stayed 53% (p = 0.001) longer in medical beds and had 55% (p = 0.003) higher medical costs, on average. Trends were similar no matter the type of costing data used. Over 40% of patients were found to be malnourished (1/3 moderately and 1/10 severely). Malnourished patients had longer hospital stays and as a result cost more than well

  12. Cost accounting for the radiologist.

    Science.gov (United States)

    Gentili, Amilcare

    2014-05-01

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

  13. The cost of electrocoagulation

    Energy Technology Data Exchange (ETDEWEB)

    Donini, J.C.; Kan, J.; Szynkarczuk, J.; Hassan, T.A.; Kar, K.L.

    1993-01-01

    Recent research has shown that electrocoagulation is suitable for separating solids from waste water. The purpose of this study is to determine whether the method is feasible economically. The cost incurred, namely energy costs and aluminum electrode consumed, during electrocoagulation experiments with kaolinite and bentonite are examined. Emphasis is placed on sodium chloride concentration, flow rate with and without recirculation, formation of passivation layers, how sodium chloride affects aluminum efficiency, and electrode efficiency. Further study is required. 8 refs., 25 figs., 9 tabs.

  14. Cost Improvement Analysis

    Science.gov (United States)

    1986-06-01

    Cc) Ul y Cli U;ra ISO or.) . ............ t cc fl .9 it it ý I oli CC) I it cli L3 I HIM .......... 114 t4l t.r IM...Burroughz Cost AFIT/LSQ AV785-6280 Curve Programs Prof. Jeff Daneman Z-100 Cost Curve ASD/ACCR AV785- 8583 Programs Capt Arthur Mills * *- PROGRAMS CONCEPT

  15. COST BM0607

    International Nuclear Information System (INIS)

    Jong, M. de

    2009-01-01

    COST is an intergovernmental framework for European Cooperation in Science and Technology, allowing the coordination of nationally-funded research on a European level. COST contributes to reducing the fragmentation in European research investments and opening the European Research Area to cooperation worldwide. COST is specifically designed to network researchers mainly within the European Union that work on a specific topic. This COST BM0607 Action on cancer therapy using innovative targeting nanomedicines is highly multidisciplinary: nuclear medicine physicians, clinical oncologists, surgeons, physicists, radiobiologists, (in)organic chemists, radiochemists, radiopharmacists, pathologists and scientists from biomics participate in it. They define innovative new targets for cancer therapy, develop lead compounds and new radiolabelled ligands as vectors, perform molecular imaging and biologic testing, develop improved software and protocols for dosimetric calculations and select new vectors for early human use. Within the COST BM0607 more than 100 scientists from 21 countries are participating to work within 5 different working groups. Working group 1 works on the establishment of Database on Molecular Targets for Targeted Radionuclide Therapy, working group 2 deals with the development and improvement of chemistry related to new molecules for targeted radionuclide therapy. Working group 3 is dedicated to dosimetry aspects, whereas working group 4 tries to optimize the use of new radionuclides for therapy from cyclotron, reactor and generator production. Finally, working group 5 has the aim to bring together research related to pharmacology and small animal imaging with new tracers for targeted radionuclide therapy. COST thereby organizes annual meetings of the whole group and in between dedicated meetings of the working groups. Besides organizing meetings one aim of COST is additionally to promote young researchers where short term scientific missions (STSM) are

  16. Cost and Price Collaboration

    Science.gov (United States)

    2016-04-30

    described below which relies on questionnaires administered to subject matter experts in both cost analysis and price analysis to determine the value of...additional reports or data that the price analyst used in determining their final negotiated position. The cost analyst section of the questionnaire...an analysis at the individual element level rather than at a total price level to determine the major changes from the awarded contract to the new

  17. Real energy cost

    International Nuclear Information System (INIS)

    Vinogradova, I.

    1992-01-01

    Different methods of calculating the real power cost in the USA taking account of damage brought to the environment, public health expenses etc., are considered. Application of complex methods allowing one to directly determine the costs linked with ecology has shown that the most expensive power is generated at the new NPPs and thermal plants using coal. Activities on power saving and increasing the capacity of the existing hydroelectrotechnical equipment are considered to be the most effective from the viewpoint of expenses

  18. 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)

  19. 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

  20. Costing and competition.

    Science.gov (United States)

    Bates, K; Brignall, S

    1994-01-01

    Working for patients established a new system of contracts between providers and purchasers of healthcare, with prices based on full costs, avoiding cross-subsidization. The new regime necessitates greatly improved costing systems, to improve the efficiency of service provision by creating price competition between providers. Ken Bates and Stan Brignall argue that non-price competition also occurs, with providers 'differentiating' on quality of service/product, flexibility or innovation.

  1. Hardwood sawmill downtime costs

    Science.gov (United States)

    Jan Wiedenbeck; Kyle Blackwell

    2003-01-01

    How time flies when you don't pay attention to it. With hardwood sawmill operating costs ranging from $4 to $25 per operating minute ($95/MBF to $335/MBF) and gross profit margins ranging from $0.10/BF to $0.35/BF, five extra minutes of downtime per day will cost a sawmill that produces an average of 20,000 BF per day (5 MMBF annually) between $21 and $73 per day...

  2. National Variation in Urethroplasty Cost and Predictors of Extreme Cost: A Cost Analysis with Policy Implications

    OpenAIRE

    Harris, Catherine R.; Osterberg, E. Charles; Sanford, Thomas; Alwaal, Amjad; Gaither, Thomas W.; McAninch, Jack W.; McCulloch, Charles E.; Breyer, Benjamin N.

    2016-01-01

    To determine which factors are associated with higher costs of urethroplasty procedure and whether these factors have been increasing over time. Identification of determinants of extreme costs may help reduce cost while maintaining quality.We conducted a retrospective analysis using the 2001-2010 Healthcare Cost and Utilization Project-Nationwide Inpatient Sample (HCUP-NIS). The HCUP-NIS captures hospital charges which we converted to cost using the HCUP cost-to-charge ratio. Log cost linear ...

  3. Japanese Cost Accounting Systems - analysis of the cost accounting systems of the Japanese cost accounting standard

    OpenAIRE

    Peter, Winter

    2005-01-01

    This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to Hoitsch/Schmitz. Lastly, a critical appraisal of the cost accounting systems of the Japanese cost accounting standard as well as a comparison to German and American cost accounting systems are conducted.

  4. New Federal Cost Accounting Regulations

    Science.gov (United States)

    Wolff, George J.; Handzo, Joseph J.

    1973-01-01

    Discusses a new set of indirect cost accounting procedures which must be followed by school districts wishing to recover any indirect costs of administering federal grants and contracts. Also discusses the amount of indirect costs that may be recovered, computing indirect costs, classifying project costs, and restricted grants. (Author/DN)

  5. Social costs of energy

    International Nuclear Information System (INIS)

    Jones, P.M.S.

    1990-01-01

    There have been many studies over the past 20 years which have looked at the environmental and other impacts of energy production, conversion and use. A number of these have attempted to put a monetary value to the external costs which are not reflected in the prices charged for energy. The topic has received increased attention recently as a direct result of the recognition of the potentially large social costs that might arise from the depletion of the ozone layer, the consequences of global warming and the continued releases of acid gases from fossil fuel combustion. The determination of external costs was attempted in the report for the European Economic Community, EUR11519, ''Social Costs of Energy Consumption'', by O Hohmeyer. Due to its official sponsorship, this report has been afforded greater respect than it deserves and is being used in some quarters to claim that the external costs of nuclear power are high relative to those of fossil fuels. The remainder of this note looks at some of the serious deficiencies of the document and why its conclusions offer no meaningful guidance to policy makers. So far as the present author is aware no serious criticism of the Hohmeyer study has previously appeared. (author)

  6. Logistics costs of the enterprise

    Directory of Open Access Journals (Sweden)

    Andrea Rosová

    2007-06-01

    Full Text Available The article describe a problem of specification and systematization of enterprise’s logistics costs. With in a growing division of labour, also logistics costs increase their part in enterprises total costs.Almost all decisions about products and production in general, influence logistics processes even logistics costs and performances.In present is not clear enough, which of the cost-particles are relevant fot logistics costs, because some of logistics cost-particles accounts within overhead are charged together with costs of other sorts.Substantive step in the process of the monitoring and evidence of logistics costs is definition of this, that costs of enterprise´s processes will be inclusive in logistics costs and determining points of contact with the others departments (acquisition, production, sale etc.. After the specification of meditation processes, there is a need to choose applicable parameters for the expression of logistics performances. Besides logistics costs is needed to know logistics performances equivalent herewith at a cost of, therefore from the control side have for enterprise bigger value indices expressive correlation costs and performances(e.g. share of logistics unit costs performance.At the proposal and evidence of logistics costs and performances is needed consistently entertain an individual conditions of enterprise. Because the area of processes included strongly affects the size of account logistics costs and its share part in total costs of enterprise. Logistics costs are flow line between economy and logistics of the enterprise.

  7. Understanding your health care costs

    Science.gov (United States)

    ... ency/patientinstructions/000878.htm Understanding your health care costs To use the sharing features on this page, ... on out-of-pocket costs. Out-of-Pocket Costs The good news is there is a limit ...

  8. Costs of electricity deregulation

    International Nuclear Information System (INIS)

    Woo, C.K.; King, M.

    2006-01-01

    The last decade has witnessed efforts throughout the world to deregulate the electricity industry, with varied results. While there have been a few qualified success stories, many challenges of deregulation have come to light. These challenges can lead to negative, even disastrous, outcomes. Based on a comprehensive literature review, this paper catalogues problems experienced in various deregulation efforts, and considers the application of the lessons learned from this history to Israel, which is considering deregulation. Failings of deregulation are found to center around the following problems: high set-up cost; complicated market design; inevitable spot price volatility; market power abuse; inefficient investment; difficulty in reducing generation cost; dysfunctional input markets; stranded cost; unequal distribution of benefits. We find that many of these problems are exacerbated by the particular circumstances faced by Israel, and advise any country or region considering deregulation to carefully consider these obstacles to success. (author)

  9. 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

  10. 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.

  11. Cost Warrior Moneyball

    Science.gov (United States)

    2012-10-01

    program the money? That’s Army staff business in the franchise head shed, right? The truth is that we need to know its cost, afford- ability, and...address to an Armor War - fighting Conference, Gen. Peter Chiarelli said, “If you look at any one of these systems as an individual system, you can...tainment costs. The future ain’t what it used to be. Third, change takes time and patience. Over the past 10 years, big money has been flowing. It

  12. 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)

  13. Cost-benefit

    International Nuclear Information System (INIS)

    1975-01-01

    A critical review of the cost benefit analysis is given for the LMFBR-type reactor development program given in an environmental impact statement of AEC. Several methodological shortcomings are signalled. As compared with a HTGR-type/LWR-type mix of reactors the LMFBR-type reactor will not be competitive until the U 3 O 8 prices reach a level of $ 50/lb which is not likely to happen before the year 2020. It is recommended to review the draft of the ZEC document and include timing as one of the issues. Deferal of the LMFBR-type reactor development program if necessary will not be intolerably costly

  14. Nelson-Farrar cost indexes

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

    This paper discusses the Nelson-Farrar Cost Indexs. Topics covered include: economic analysis, petroleum refineries, petroleum industry, pumps, compressors, beat exchangers, cost estimation, productivity and wages

  15. 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%

  16. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office... Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards... development of an amendment to Cost Accounting Standard (CAS) 416 regarding the use of the term ``catastrophic...

  17. PV O&M Cost Model and Cost Reduction

    Energy Technology Data Exchange (ETDEWEB)

    Walker, Andy

    2017-03-15

    This is a presentation on PV O&M cost model and cost reduction for the annual Photovoltaic Reliability Workshop (2017), covering estimating PV O&M costs, polynomial expansion, and implementation of Net Present Value (NPV) and reserve account in cost models.

  18. Costs and cost-effectiveness of periviable care.

    Science.gov (United States)

    Caughey, Aaron B; Burchfield, David J

    2014-02-01

    With increasing concerns regarding rapidly expanding healthcare costs, cost-effectiveness analysis allows assessment of whether marginal gains from new technology are worth the increased costs. Particular methodologic issues related to cost and cost-effectiveness analysis in the area of neonatal and periviable care include how costs are estimated, such as the use of charges and whether long-term costs are included; the challenges of measuring utilities; and whether to use a maternal, neonatal, or dual perspective in such analyses. A number of studies over the past three decades have examined the costs and the cost-effectiveness of neonatal and periviable care. Broadly, while neonatal care is costly, it is also cost effective as it produces both life-years and quality-adjusted life-years (QALYs). However, as the gestational age of the neonate decreases, the costs increase and the cost-effectiveness threshold is harder to achieve. In the periviable range of gestational age (22-24 weeks of gestation), whether the care is cost effective is questionable and is dependent on the perspective. Understanding the methodology and salient issues of cost-effectiveness analysis is critical for researchers, editors, and clinicians to accurately interpret results of the growing body of cost-effectiveness studies related to the care of periviable pregnancies and neonates. Copyright © 2014 Elsevier Inc. All rights reserved.

  19. Software cost estimation

    NARCIS (Netherlands)

    Heemstra, F.J.

    1992-01-01

    The paper gives an overview of the state of the art of software cost estimation (SCE). The main questions to be answered in the paper are: (1) What are the reasons for overruns of budgets and planned durations? (2) What are the prerequisites for estimating? (3) How can software development effort be

  20. Software cost estimation

    NARCIS (Netherlands)

    Heemstra, F.J.; Heemstra, F.J.

    1993-01-01

    The paper gives an overview of the state of the art of software cost estimation (SCE). The main questions to be answered in the paper are: (1) What are the reasons for overruns of budgets and planned durations? (2) What are the prerequisites for estimating? (3) How can software development effort be

  1. Containing contraceptive costs

    African Journals Online (AJOL)

    April 2015, Vol. 105, No. 4. Containing contraceptive costs. There are about 7 billion people living on our planet. In many countries resources are strained and we seek to slow down the rate of population growth. There are obviously many factors that lead to rapid population growth. Contraceptive methods are an important.

  2. Cost Is Not Everything.

    Science.gov (United States)

    Clement, Russell T.

    1985-01-01

    Reports results of survey of 21 smaller to medium-sized (50,000-200,000 volumes) libraries which was conducted to determine factors used to make selection decisions in purchase of automated turnkey systems from established vendors. Factors examined include costs, software, hardware, and vendors for parts A (actual experience) and B (hypothetical…

  3. Controlling HR Costs.

    Science.gov (United States)

    Ellig, Bruce R.

    1990-01-01

    Controlling human resources costs is critical for a competitive advantage. More money will have to be invested in education and training because of an inadequate, ill-prepared group of entry-level workers. Commitment to employees will have to be considered in relation to the increased investment in them. (JOW)

  4. The Cost of Astronomy

    DEFF Research Database (Denmark)

    Dorch, Bertil F.

    Using Scopus and national sources, I have investigated the evolution of the cost of publishing in Danish astronomy on a fine scale over a number of years. I find that the number of publications per year from Danish astronomers increased by a factor of four during 15 years: naturally, the correspo...

  5. At What Cost?

    International Development Research Centre (IDRC) Digital Library (Canada)

    1996-03-01

    Mar 1, 1996 ... The production of this monograph would not have been possible without the ... RITC also conveys its thanks to the staff of Creatrix Design Group for their ...... land area devoted to tobacco farming, employment in tobacco manufacturing, ...... cost to manufacture cigarettes, demographics (i.e., age, sex, race), ...

  6. Cost Recovery Through Depreciation.

    Science.gov (United States)

    Forrester, Robert T.; Wesolowski, Leonard V.

    1983-01-01

    The approach of adopting depreciation rather than use allowance in order to recover more accurately the cost of college buildings and equipment used on federal projects is considered. It is suggested that depreciation will offer most colleges and universities a higher annual recovery rate, and an opportunity for better facilities planning. For…

  7. Heliostat cost reduction study.

    Energy Technology Data Exchange (ETDEWEB)

    Jones, Scott A.; Lumia, Ronald. (University of New Mexico, Albuquerque, NM); Davenport, Roger (Science Applications International Corporation, San Diego, CA); Thomas, Robert C. (Advanced Thermal Systems, Centennial, CO); Gorman, David (Advanced Thermal Systems, Larkspur, CO); Kolb, Gregory J.; Donnelly, Matthew W.

    2007-06-01

    Power towers are capable of producing solar-generated electricity and hydrogen on a large scale. Heliostats are the most important cost element of a solar power tower plant. Since they constitute {approx} 50% of the capital cost of the plant it is important to reduce heliostat cost as much as possible to improve the economic performance of power towers. In this study we evaluate current heliostat technology and estimate a price of $126/m{sup 2} given year-2006 materials and labor costs for a deployment of {approx}600 MW of power towers per year. This 2006 price yields electricity at $0.067/kWh and hydrogen at $3.20/kg. We propose research and development that should ultimately lead to a price as low as $90/m{sup 2}, which equates to $0.056/kWh and $2.75/kg H{sup 2}. Approximately 30 heliostat and manufacturing experts from the United States, Europe, and Australia contributed to the content of this report during two separate workshops conducted at the National Solar Thermal Test Facility.

  8. Sustainability at no Cost

    DEFF Research Database (Denmark)

    Nørgaard, Jørgen

    The presentation is dealing with some basic concept around the whole economy, and what are really the costs and the benefits. A distinction is made between professional economy, driven by money (GDP), and the amateur economy, driven by love, affection, etc. within the families, among friends, in ...

  9. [Costing nuclear medicine diagnostic procedures].

    Science.gov (United States)

    Markou, Pavlos

    2005-01-01

    To the Editor: Referring to a recent special report about the cost analysis of twenty-nine nuclear medicine procedures, I would like to clarify some basic aspects for determining costs of nuclear medicine procedure with various costing methodologies. Activity Based Costing (ABC) method, is a new approach in imaging services costing that can provide the most accurate cost data, but is difficult to perform in nuclear medicine diagnostic procedures. That is because ABC requires determining and analyzing all direct and indirect costs of each procedure, according all its activities. Traditional costing methods, like those for estimating incomes and expenses per procedure or fixed and variable costs per procedure, which are widely used in break-even point analysis and the method of ratio-of-costs-to-charges per procedure may be easily performed in nuclear medicine departments, to evaluate the variability and differences between costs and reimbursement - charges.

  10. 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.

  11. Costly location in Hotelling duopoly

    NARCIS (Netherlands)

    Hinloopen, J.; Martin, S.

    2013-01-01

    We introduce a cost of location into Hotelling’s (1929) spatial duopoly. We derive the general conditions on the cost-of-location function under which a pure strategy price-location Nash equilibrium exists. With linear transportation cost and a suitably specified cost of location that rises toward

  12. Lifetime costs of cerebral palsy

    DEFF Research Database (Denmark)

    Kruse, Marie; Michelsen, Susan Ishøy; Flachs, Esben Meulengracht

    2009-01-01

    This study quantified the lifetime costs of cerebral palsy (CP) in a register-based setting. It was the first study outside the US to assess the lifetime costs of CP. The lifetime costs attributable to CP were divided into three categories: health care costs, productivity costs, and social costs....... social care costs and productivity costs associated with CP point to a potential gain from labour market interventions that benefit individuals with CP.......This study quantified the lifetime costs of cerebral palsy (CP) in a register-based setting. It was the first study outside the US to assess the lifetime costs of CP. The lifetime costs attributable to CP were divided into three categories: health care costs, productivity costs, and social costs...... in 2000. The prevalence of CP in eastern Denmark was approximately 1.7 per 1000. Information on productivity and the use of health care was retrieved from registers. The lifetime cost of CP was about euro860 000 for men and about euro800 000 for women. The largest component was social care costs...

  13. Costly location in Hotelling duopoly

    NARCIS (Netherlands)

    Hinloopen, J.; Martin, S.

    We introduce a cost of location into Hotelling's (1929) spatial duopoly model. We derive the general conditions on the cost-of-location function under which a pure strategy price-location Nash equilibrium exists. With linear transportation cost and a suitably specified cost of location that rises

  14. Production cost methods and data

    Science.gov (United States)

    Jeffe, R. E.; Fujita, T.

    1975-01-01

    The general gas cost equation for utility financing is presented. Modifications and assumptions made in order to apply the cost equation to hydrogen production are described. Cost data are given for various methods of hydrogen production. The cost matrix procedure is briefly discussed.

  15. Cost Accounting for Decision Makers.

    Science.gov (United States)

    Kaneklides, Ann L.

    1985-01-01

    Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

  16. 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.

  17. Nuclear power production costs

    International Nuclear Information System (INIS)

    Erramuspe, H.J.

    1988-01-01

    The economic competitiveness of nuclear power in different highly developed countries is shown, by reviewing various international studies made on the subject. Generation costs (historical values) of Atucha I and Embalse Nuclear Power Plants, which are of the type used in those countries, are also included. The results of an international study on the economic aspects of the back end of the nuclear fuel cycle are also reviewed. This study shows its relatively low incidence in the generation costs. The conclusion is that if in Argentina the same principles of economic racionality were followed, nuclear energy would be economically competitive in the future, as it is today. This is of great importance in view of its almost unavoidable character of alternative source of energy, and specially since we have to expect an important growth in the consumption of electricity, due to its low share in the total consumption of energy, and the low energy consumption per capita in Argentina. (Author) [es

  18. Costs of climate impacts

    Energy Technology Data Exchange (ETDEWEB)

    Roberts, W O

    1980-03-01

    The surest prospect for future world climate patterns is that they will differ from present ones. What is uncertain is how much, and exactly in what way in different geographical regions. The anthropogenic CO/sub 2/ increase will probably exceed the unknown forcing functions of natural climate change within 30 to 60 years. It is not unlikely that by AD 2040 the world's climate, driven by the CO/sub 2/ increase, will enter a domain warmer than any within the past few million years. The costs of averting this climate change or of absorbing its impact are likely to be huge, even though today imponderable. Not least among these are intangible and unquantifiable costs associated with changes in human values and the quality of everyday life for future generations.

  19. 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...

  20. Cost-of-illness studies.

    Science.gov (United States)

    Oderda, Gary M

    2003-01-01

    Cost-of-illness studies measure the overall economic impact of a disease on society. Such studies are important in setting public health priorities and for economic evaluation of new treatments. These studies should take the societal perspective and include both direct and indirect costs. Often indirect costs exceed direct costs. Comparison of cost-of-illness studies from different countries is difficult because of differences in population, currency, the way health care is provided, and other social and political factors.

  1. Phenotypic plasticity, costs of phenotypes, and costs of plasticity

    DEFF Research Database (Denmark)

    Callahan, Hilary S; Maughan, Heather; Steiner, Uli

    2008-01-01

    Why are some traits constitutive and others inducible? The term costs often appears in work addressing this issue but may be ambiguously defined. This review distinguishes two conceptually distinct types of costs: phenotypic costs and plasticity costs. Phenotypic costs are assessed from patterns...... of covariation, typically between a focal trait and a separate trait relevant to fitness. Plasticity costs, separable from phenotypic costs, are gauged by comparing the fitness of genotypes with equivalent phenotypes within two environments but differing in plasticity and fitness. Subtleties associated with both...... types of costs are illustrated by a body of work addressing predator-induced plasticity. Such subtleties, and potential interplay between the two types of costs, have also been addressed, often in studies involving genetic model organisms. In some instances, investigators have pinpointed the mechanistic...

  2. The Costs of Depression

    OpenAIRE

    Kessler, Ronald C.

    2011-01-01

    Data are reviewed on the societal costs of major depressive disorder (MDD). Early-onset MDD is found to predict difficulties in subsequent role transitions, including low educational attainment, high risk of teen child-bearing, marital disruption, and unstable employment. Among people with specific social and productive roles, MDD is found to predict significant decrements in role functioning (e.g., low marital quality, low work performance, low earnings). MDD is also associated with elevated...

  3. Geothermal probabilistic cost study

    Energy Technology Data Exchange (ETDEWEB)

    Orren, L.H.; Ziman, G.M.; Jones, S.C.; Lee, T.K.; Noll, R.; Wilde, L.; Sadanand, V.

    1981-08-01

    A tool is presented to quantify the risks of geothermal projects, the Geothermal Probabilistic Cost Model (GPCM). The GPCM model is used to evaluate a geothermal reservoir for a binary-cycle electric plant at Heber, California. Three institutional aspects of the geothermal risk which can shift the risk among different agents are analyzed. The leasing of geothermal land, contracting between the producer and the user of the geothermal heat, and insurance against faulty performance are examined. (MHR)

  4. Decreasing Serial Cost Sharing

    DEFF Research Database (Denmark)

    Hougaard, Jens Leth; Østerdal, Lars Peter

    The increasing serial cost sharing rule of Moulin and Shenker [Econometrica 60 (1992) 1009] and the decreasing serial rule of de Frutos [Journal of Economic Theory 79 (1998) 245] have attracted attention due to their intuitive appeal and striking incentive properties. An axiomatic characterization...... of the increasing serial rule was provided by Moulin and Shenker [Journal of Economic Theory 64 (1994) 178]. This paper gives an axiomatic characterization of the decreasing serial rule...

  5. Decreasing serial cost sharing

    DEFF Research Database (Denmark)

    Hougaard, Jens Leth; Østerdal, Lars Peter Raahave

    2009-01-01

    The increasing serial cost sharing rule of Moulin and Shenker (Econometrica 60:1009-1037, 1992) and the decreasing serial rule of de Frutos (J Econ Theory 79:245-275, 1998) are known by their intuitive appeal and striking incentive properties. An axiomatic characterization of the increasing serial...... rule was provided by Moulin and Shenker (J Econ Theory 64:178-201, 1994). This paper gives an axiomatic characterization of the decreasing serial rule....

  6. Radiation: cost or benefit?

    International Nuclear Information System (INIS)

    Crouch, D.

    1988-01-01

    In a previous issue of SCRAM it was argued that the apparent increased incidence of child leukaemia around nuclear power stations could have been caused by radioactive discharges into the environment. The National Radiological Protection Board (NRPB) claim that the known levels of contamination could not be responsible for the observed cancer rates. NRPB estimates of radiation risk are, however, considered to be underestimates. The NRPB is criticised for its study of the Sellafield workforce which excluded ex-employees and which revealed, when a statistical mistake was put right, a significant excess of myeloma amongst the Windscale workforce. The radiation protection philosophy of the NRPB is based on a cost benefit analysis which balances the cost of protection against the benefits of power generation. Criticism is made of NRPB, not only for ignoring long-term risks and costs but also for suggesting that some levels of radiation exposure are acceptable. The Board is also accused of not being independent of the nuclear industry. (UK)

  7. Power plant removal costs

    International Nuclear Information System (INIS)

    Ferguson, J.S.

    1998-01-01

    The financial, regulatory and political significance of the estimated high removal costs of nuclear power plants has generated considerable interest in recent years, and the political significance has resulted in the Nuclear Regulatory Commission (NRC) eliminating the use of conventional depreciation accounting for the decontamination portion of the removal (decommissioning). While nuclear plant licensees are not precluded from utilizing conventional depreciation accounting for the demolition of non-radioactive structures and site restoration, state and federal utility regulators have not been favorably inclined to requests for this distinction. The realization that steam-generating units will be more expensive to remove, relative to their original cost, predates the realization that nuclear units will be expensive. However, the nuclear issues have overshadowed this realization, but are unlikely to continue to do so. Numerous utilities have prepared cost estimates for steam generating units, and this presentation discusses the implications of a number of such estimates that are a matter of public record. The estimates cover nearly 400 gas, oil, coal and lignite generating units. The earliest estimate was made in 1978, and for analysis purposes the author has segregated them between gas and oil units, and coal and lignite units

  8. Proposed reliability cost model

    Science.gov (United States)

    Delionback, L. M.

    1973-01-01

    The research investigations which were involved in the study include: cost analysis/allocation, reliability and product assurance, forecasting methodology, systems analysis, and model-building. This is a classic example of an interdisciplinary problem, since the model-building requirements include the need for understanding and communication between technical disciplines on one hand, and the financial/accounting skill categories on the other. The systems approach is utilized within this context to establish a clearer and more objective relationship between reliability assurance and the subcategories (or subelements) that provide, or reenforce, the reliability assurance for a system. Subcategories are further subdivided as illustrated by a tree diagram. The reliability assurance elements can be seen to be potential alternative strategies, or approaches, depending on the specific goals/objectives of the trade studies. The scope was limited to the establishment of a proposed reliability cost-model format. The model format/approach is dependent upon the use of a series of subsystem-oriented CER's and sometimes possible CTR's, in devising a suitable cost-effective policy.

  9. 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.

  10. [Operating cost analysis of anaesthesia: activity based costing (ABC analysis)].

    Science.gov (United States)

    Majstorović, Branislava M; Kastratović, Dragana A; Vučović, Dragan S; Milaković, Branko D; Miličić, Biljana R

    2011-01-01

    Cost of anaesthesiology represent defined measures to determine a precise profile of expenditure estimation of surgical treatment, which is important regarding planning of healthcare activities, prices and budget. In order to determine the actual value of anaestesiological services, we started with the analysis of activity based costing (ABC) analysis. Retrospectively, in 2005 and 2006, we estimated the direct costs of anestesiological services (salaries, drugs, supplying materials and other: analyses and equipment.) of the Institute of Anaesthesia and Resuscitation of the Clinical Centre of Serbia. The group included all anesthetized patients of both sexes and all ages. We compared direct costs with direct expenditure, "each cost object (service or unit)" of the Republican Healthcare Insurance. The Summary data of the Departments of Anaesthesia documented in the database of the Clinical Centre of Serbia. Numerical data were utilized and the numerical data were estimated and analyzed by computer programs Microsoft Office Excel 2003 and SPSS for Windows. We compared using the linear model of direct costs and unit costs of anaesthesiological services from the Costs List of the Republican Healthcare Insurance. Direct costs showed 40% of costs were spent on salaries, (32% on drugs and supplies, and 28% on other costs, such as analyses and equipment. The correlation of the direct costs of anaestesiological services showed a linear correlation with the unit costs of the Republican Healthcare Insurance. During surgery, costs of anaesthesia would increase by 10% the surgical treatment cost of patients. Regarding the actual costs of drugs and supplies, we do not see any possibility of costs reduction. Fixed elements of direct costs provide the possibility of rationalization of resources in anaesthesia.

  11. 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.

  12. Hidden costs of low-cost screening mammography

    International Nuclear Information System (INIS)

    Cyrlak, D.

    1987-01-01

    Twenty-two hundred women in Orange County, California, took part in a low-cost mammography screening project sponsored by the American Cancer Society and the KCBS-TV. Patients were followed up by telephone and questioned about actual costs incurred as a result of screening mammography, including costs of repeated and follow-up mammograms, US examinations and surgical consultations. The total number of biopsies, cancers found, and the costs involved were investigated. The authors' results suggest that particularly in centers with a high positive call rate, the cost of screening mammograms accounts for only a small proportion of the medical costs

  13. 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...

  14. Tax compliance costs: A review of cost burdens and cost structures

    OpenAIRE

    Eichfelder, Sebastian; Vaillancourt, François

    2014-01-01

    Our paper provides a comprehensive report of empirical research on tax compliance costs. Compared to previous reviews, our focus is on average costs for sub-groups (individual taxpayers, small business-es, large businesses) and the composition of the cost burden with regards to different cost components(in-house time effort, external adviser costs, other monetary expenses), different taxes (e.g. income tax, value added tax) and different activities like tax accounting and tax planning. In add...

  15. Costing bias in economic evaluations.

    Science.gov (United States)

    Frappier, Julie; Tremblay, Gabriel; Charny, Mark; Cloutier, L Martin

    2015-01-01

    Determining the cost-effectiveness of healthcare interventions is key to the decision-making process in healthcare. Cost comparisons are used to demonstrate the economic value of treatment options, to evaluate the impact on the insurer budget, and are often used as a key criterion in treatment comparison and comparative effectiveness; however, little guidance is available to researchers for establishing the costing of clinical events and resource utilization. Different costing methods exist, and the choice of underlying assumptions appears to have a significant impact on the results of the costing analysis. This editorial describes the importance of the choice of the costing technique and it's potential impact on the relative cost of treatment options. This editorial also calls for a more efficient approach to healthcare intervention costing in order to ensure the use of consistent costing in the decision-making process.

  16. The costs of nuclear power

    International Nuclear Information System (INIS)

    Vestenhaug, O.; Sauar, T.O.; Nielsen, P.O.

    1979-01-01

    A study has been made by Scandpower A/S of the costs of nuclear power in Sweden. It is based on the known costs of existing Swedish nuclear power plants and forecasts of the expected costs of the Swedish nuclear power programme. special emphasis has been put on the fuel cycle costs and future costs of spent fuel processing, waste disposal and decommissioning. Costs are calculated in 1978 Swedish crowns, using the retail price index. An actual interest rate of 4% is used, with depreciation period of 25 years and a plant lifetime of 30 years. Power production costs are estimated to be about 7.7 oere/kWh in 1978, rising to 10.5 oere/kWh in 2000. The cost is distributed with one third each to capital costs, operating costs and fuel costs, the last rising to 40% of the total at the end of the century. The main single factor in future costs is the price of uranium. If desired, Sweden can probably be self-sufficient in uranium in 2000 at a lower cost than assumed here. National research costs which, in Scandpower's opinion, can be debited to the commercial nuclear power programme are about 0.3 oere/kWh. (JIW)

  17. Cost Model for Digital Preservation: Cost of Digital Migration

    DEFF Research Database (Denmark)

    Kejser, Ulla Bøgvad; Nielsen, Anders Bo; Thirifays, Alex

    2011-01-01

    The Danish Ministry of Culture has funded a project to set up a model for costing preservation of digital materials held by national cultural heritage institutions. The overall objective of the project was to increase cost effectiveness of digital preservation activities and to provide a basis...... for comparing and estimating future cost requirements for digital preservation. In this study we describe an activity-based costing methodology for digital preservation based on the Open Archice Information System (OAIS) Reference Model. Within this framework, which we denote the Cost Model for Digital...... Preservation (CMDP), the focus is on costing the functional entity Preservation Planning from the OAIS and digital migration activities. In order to estimate these costs we have identified cost-critical activities by analysing the functions in the OAIS model and the flows between them. The analysis has been...

  18. 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

  19. LIFE Cost of Electricity, Capital and Operating Costs

    International Nuclear Information System (INIS)

    Anklam, T.

    2011-01-01

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

  20. Cost of mining Eastern coal

    International Nuclear Information System (INIS)

    Anon.

    1990-01-01

    This paper, Chapter 7.2.3 of the 'surface mining' reference book, gives an example of how the cost of mining a ton of coal is calculated. Conditions set down are for a coal tract of 50.6 ha in West Virginia, USA to be mined by the contour surface method, the seam being 101.6cm thick. Elements of the costing are: permitting and bonding costs, engineering and construction costs, equipment and other operating expenses (such as hauling and wheeling), royalties, direct taxes and fees, costs of revegetation, and employment costs (payroll and medical expenses). 5 tabs

  1. (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...

  2. Controlling nuclear retrofit costs

    International Nuclear Information System (INIS)

    Gruber, C.O.

    1985-01-01

    Increased safety regulations that required modifications to nuclear power plants have had an impact on the capital and expense budgets of utilities. The author addresses the budgeting and control of project-related expenditures, and notes the importance of total cost management throughout the project's life cycle. That total includes the systems, procedures, personnel, expertise, and organization involved in the process. A rational and structured evaluation process at the beginning, realistic targets, and an organizational framework are key components. 2 references, 3 figures, 1 table

  3. Public power costs less

    International Nuclear Information System (INIS)

    Moody, D.

    1993-01-01

    The reasons why residential customers of public power utilities paid less for power than private sector customers is discussed. Residential customers of investor-owned utilities (IOU's) paid average rates that were 28% above those paid by customers by possibly owned systems during 1990. The reasons for this disparity are that management costs faced by public power systems are below those of private power companies, indicating a greater efficiency of management among public power systems, and customer accounts expenses averaged $33.00 per customer for publicly owned electric utilities compared to $39.00 per customer for private utilities

  4. Low cost submarine robot

    Directory of Open Access Journals (Sweden)

    Ponlachart Chotikarn

    2010-10-01

    Full Text Available A submarine robot is a semi-autonomous submarine robot used mainly for marine environmental research. We aim todevelop a low cost, semi-autonomous submarine robot which is able to travel underwater. The robot’s structure was designedand patented using a novel idea of the diving system employing a volume adjustment mechanism to vary the robot’s density.A light weight, flexibility and small structure provided by PVC can be used to construct the torpedo-liked shape robot.Hydraulic seal and O-ring rubbers are used to prevent water leaking. This robot is controlled by a wired communicationsystem.

  5. 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)

  6. The Distributed Wind Cost Taxonomy

    Energy Technology Data Exchange (ETDEWEB)

    Forsyth, Trudy; Jimenez, Tony; Preus, Robert; Tegen, Suzanne; Baring-Gould, Ian

    2017-03-28

    To date, there has been no standard method or tool to analyze the installed and operational costs for distributed wind turbine systems. This report describes the development of a classification system, or taxonomy, for distributed wind turbine project costs. The taxonomy establishes a framework to help collect, sort, and compare distributed wind cost data that mirrors how the industry categorizes information. The taxonomy organizes costs so they can be aggregated from installers, developers, vendors, and other sources without losing cost details. Developing a peer-reviewed taxonomy is valuable to industry stakeholders because a common understanding the details of distributed wind turbine costs and balance of station costs is a first step to identifying potential high-value cost reduction opportunities. Addressing cost reduction potential can help increase distributed wind's competitiveness and propel the U.S. distributed wind industry forward. The taxonomy can also be used to perform cost comparisons between technologies and track trends for distributed wind industry costs in the future. As an initial application and piloting of the taxonomy, preliminary cost data were collected for projects of different sizes and from different regions across the contiguous United States. Following the methods described in this report, these data are placed into the established cost categories.

  7. Reducing maintenance costs

    International Nuclear Information System (INIS)

    Zaiss, W.; Reuschle, K.; Baier, B.

    2002-01-01

    The increasingly more expensive maintenance measures, cuts in the cost budget, and the loss of know-how on the part of vendors all require a change of policy with respect to maintenance concepts of the part of operators. This also applies to the existing valve concepts, the drives included. Under these aspects, the current drive, which is self-actuated and actuated by outside media, for a parallel-plate valve of a nomial width of 700 was reconsidered. The effort served to reduce maintenance costs and, at the same time, simplify the drive concept as well as cut back on the number of in-service inspections. Moreover, the number of active components were to be minimized and installation conditions in the plant were to be improved. When the boundary conditions to be observed with respect to process technology had been laid down, the competent technical department developed a concept of modification of the drive. A major constituent part was the demonstration of the functioning capability of the new drive under accident conditions. It was achieved mainly by an analytical approach. In the resultant drive concept, the same control valves are employed to actuate a driving cylinder by means of self-actuation or by an outside medium as a function of pressure. (orig.) [de

  8. National Variation in Urethroplasty Cost and Predictors of Extreme Cost: A Cost Analysis With Policy Implications.

    Science.gov (United States)

    Harris, Catherine R; Osterberg, E Charles; Sanford, Thomas; Alwaal, Amjad; Gaither, Thomas W; McAninch, Jack W; McCulloch, Charles E; Breyer, Benjamin N

    2016-08-01

    To determine which factors are associated with higher costs of urethroplasty procedure and whether these factors have been increasing over time. Identification of determinants of extreme costs may help reduce cost while maintaining quality. We conducted a retrospective analysis using the 2001-2010 Healthcare Cost and Utilization Project-Nationwide Inpatient Sample (HCUP-NIS). The HCUP-NIS captures hospital charges which we converted to cost using the HCUP cost-to-charge ratio. Log cost linear regression with sensitivity analysis was used to determine variables associated with increased costs. Extreme cost was defined as the top 20th percentile of expenditure, analyzed with logistic regression, and expressed as odds ratios (OR). A total of 2298 urethroplasties were recorded in NIS over the study period. The median (interquartile range) calculated cost was $7321 ($5677-$10,000). Patients with multiple comorbid conditions were associated with extreme costs [OR 1.56, 95% confidence interval (CI) 1.19-2.04, P = .02] compared with patients with no comorbid disease. Inpatient complications raised the odds of extreme costs (OR 3.2, CI 2.14-4.75, P costs (OR 1.78, 95% CI 1.2-2.64, P = .005). Variations in patient age, race, hospital region, bed size, teaching status, payor type, and volume of urethroplasty cases were not associated with extremes of cost. Cost variation for perioperative inpatient urethroplasty procedures is dependent on preoperative patient comorbidities, postoperative complications, and surgical complexity related to graft usage. Procedural cost and cost variation are critical for understanding which aspects of care have the greatest impact on cost. Copyright © 2016 Elsevier Inc. All rights reserved.

  9. The many costs of sex.

    Science.gov (United States)

    Lehtonen, Jussi; Jennions, Michael D; Kokko, Hanna

    2012-03-01

    Explaining the evolution of sex is challenging for biologists. A 'twofold cost' compared with asexual reproduction is often quoted. If a cost of this magnitude exists, the benefits of sex must be large for it to have evolved and be maintained. Focusing on benefits can be misleading, as this sidelines important questions about the cost of sex: what is the source of the twofold cost: males, genome dilution or both? Does the cost deviate from twofold? What other factors make sex costly? How should the costs of sex be empirically measured? The total cost of sex and how it varies in different contexts must be known to determine the benefits needed to account for the origin and maintenance of sex. Copyright © 2011 Elsevier Ltd. All rights reserved.

  10. An Analytical Cost Estimation Procedure

    National Research Council Canada - National Science Library

    Jayachandran, Toke

    1999-01-01

    Analytical procedures that can be used to do a sensitivity analysis of a cost estimate, and to perform tradeoffs to identify input values that can reduce the total cost of a project, are described in the report...

  11. Cost effectiveness analysis in radiopharmacy

    International Nuclear Information System (INIS)

    Carpentier, N.; Verbeke, S.; Ducloux, T.

    1999-01-01

    Objective: to evaluate the cost effectiveness of radiopharmaceuticals and their quality control. Materials and methods: this retrospective study was made in the Nuclear Medicine Department of the University Hospital of Limoges. Radiopharmaceutical costs were obtained with adding the price of the radiotracer, the materials, the equipments, the labour, the running expenses and the radioisotope. The costs of quality control were obtained with adding the price of labour, materials, equipments, running expenses and the cost of the quality control of 99m Tc eluate. Results: during 1998, 2106 radiopharmaceuticals were prepared in the Nuclear Medicine Department. The mean cost effectiveness of radiopharmaceutical was 1430 francs (846 to 4260). The mean cost effectiveness of quality control was 163 francs (84 to 343). The rise of the radiopharmaceutical cost induced by quality control was 11%. Conclusion: the technical methodology of quality control must be mastered to optimize the cost of this operation. (author)

  12. Cost Model for Digital Curation: Cost of Digital Migration

    DEFF Research Database (Denmark)

    Kejser, Ulla Bøgvad; Nielsen, Anders Bo; Thirifays, Alex

    2009-01-01

    The Danish Ministry of Culture is currently funding a project to set up a model for costing preservation of digital materials held by national cultural heritage institutions. The overall objective of the project is to provide a basis for comparing and estimating future financial requirements...... for digital preservation and to increase cost effectiveness of digital preservation activities. In this study we describe an activity based costing methodology for digital preservation based on the OAIS Reference Model. In order to estimate the cost of digital migrations we have identified cost critical...

  13. Wind Integration Cost and Cost-Causation: Preprint

    Energy Technology Data Exchange (ETDEWEB)

    Milligan, M.; Kirby, B.; Holttinen, H.; Kiviluoma, J.; Estanqueiro, A.; Martin-Martinez, S.; Gomez-Lazaro, E.; Peneda, I.; Smith, C.

    2013-10-01

    The question of wind integration cost has received much attention in the past several years. The methodological challenges to calculating integration costs are discussed in this paper. There are other sources of integration cost unrelated to wind energy. A performance-based approach would be technology neutral, and would provide price signals for all technology types. However, it is difficult to correctly formulate such an approach. Determining what is and is not an integration cost is challenging. Another problem is the allocation of system costs to one source. Because of significant nonlinearities, this can prove to be impossible to determine in an accurate and objective way.

  14. Cost analysis of reliability investigations

    International Nuclear Information System (INIS)

    Schmidt, F.

    1981-01-01

    Taking Epsteins testing theory as a basis, premisses are formulated for the selection of cost-optimized reliability inspection plans. Using an example, the expected testing costs and inspection time periods of various inspection plan types, standardized on the basis of the exponential distribution, are compared. It can be shown that sequential reliability tests usually involve lower costs than failure or time-fixed tests. The most 'costly' test is to be expected with the inspection plan type NOt. (orig.) [de

  15. Nuclear power generation cost methodology

    International Nuclear Information System (INIS)

    Delene, J.G.; Bowers, H.I.

    1980-08-01

    A simplified calculational procedure for the estimation of nuclear power generation cost is outlined. The report contains a discussion of the various components of power generation cost and basic equations for calculating that cost. An example calculation is given. The basis of the fixed-charge rate, the derivation of the levelized fuel cycle cost equation, and the heavy water charge rate are included as appendixes

  16. Batteries: Lower cost than gasoline?

    International Nuclear Information System (INIS)

    Werber, Mathew; Fischer, Michael; Schwartz, Peter V.

    2009-01-01

    We compare the lifecycle costs of an electric car to a similar gasoline-powered vehicle under different scenarios of required driving range and cost of gasoline. An electric car is cost competitive for a significant portion of the scenarios: for cars of lower range and for higher gasoline prices. Electric cars with ∼150 km range are a technologically viable, cost competitive, high performance, high efficiency alternative that can presently suit the vast majority of consumers' needs.

  17. 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

  18. Space Station Freedom operations costs

    Science.gov (United States)

    Accola, Anne L.; Williams, Gregory J.

    1988-01-01

    Measures to reduce the operation costs of the Space Station which can be implemented in the design and development stages are discussed. Operational functions are described in the context of an overall operations concept. The provisions for operations cost responsibilities among the partners in the Space Station program are presented. Cost estimating methodologies and the way in which operations costs affect the design and development process are examined.

  19. Collider Scaling and Cost Estimation

    International Nuclear Information System (INIS)

    Palmer, R.B.

    1986-01-01

    This paper deals with collider cost and scaling. The main points of the discussion are the following ones: 1) scaling laws and cost estimation: accelerating gradient requirements, total stored RF energy considerations, peak power consideration, average power consumption; 2) cost optimization; 3) Bremsstrahlung considerations; 4) Focusing optics: conventional, laser focusing or super disruption. 13 refs

  20. Server farms with setup costs

    NARCIS (Netherlands)

    Gandhi, A.; Harchol-Balter, M.; Adan, I.J.B.F.

    2010-01-01

    In this paper we consider server farms with a setup cost. This model is common in manufacturing systems and data centers, where there is a cost to turn servers on. Setup costs always take the form of a time delay, and sometimes there is additionally a power penalty, as in the case of data centers.

  1. Managerial accounting for transaction costs

    OpenAIRE

    Лабынцев, Николай Тихонович

    2015-01-01

    Essence and significance of transaction accounting and its basic concepts – transaction and transaction costs – have been determined. Main types of transaction costs and elements of transaction accounting for expenses have been considered. Source documents forms for the purpose of accounting for transaction costs have been worked out.

  2. Cost benefit analysis vs. referenda

    OpenAIRE

    Martin J. Osborne; Matthew A. Turner

    2007-01-01

    We consider a planner who chooses between two possible public policies and ask whether a referendum or a cost benefit analysis leads to higher welfare. We find that a referendum leads to higher welfare than a cost benefit analyses in "common value" environments. Cost benefit analysis is better in "private value" environments.

  3. Workers' marginal costs of commuting

    DEFF Research Database (Denmark)

    van Ommeren, Jos; Fosgerau, Mogens

    2009-01-01

    This paper applies a dynamic search model to estimate workers' marginal costs of commuting, including monetary and time costs. Using data on workers' job search activity as well as moving behaviour, for the Netherlands, we provide evidence that, on average, workers' marginal costs of one hour...

  4. 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.

  5. Attrition Cost Model Instruction Manual

    Science.gov (United States)

    Yanagiura, Takeshi

    2012-01-01

    This instruction manual explains in detail how to use the Attrition Cost Model program, which estimates the cost of student attrition for a state's higher education system. Programmed with SAS, this model allows users to instantly calculate the cost of attrition and the cumulative attrition rate that is based on the most recent retention and…

  6. Cost Model for Digital Preservation: Cost of Digital Migration

    Directory of Open Access Journals (Sweden)

    Ulla Bøgvad Kejser

    2011-03-01

    Full Text Available The Danish Ministry of Culture has funded a project to set up a model for costing preservation of digital materials held by national cultural heritage institutions. The overall objective of the project was to increase cost effectiveness of digital preservation activities and to provide a basis for comparing and estimating future cost requirements for digital preservation. In this study we describe an activity-based costing methodology for digital preservation based on the Open Archice Information System (OAIS Reference Model. Within this framework, which we denote the Cost Model for Digital Preservation (CMDP, the focus is on costing the functional entity Preservation Planning from the OAIS and digital migration activities. In order to estimate these costs we have identified cost-critical activities by analysing the functions in the OAIS model and the flows between them. The analysis has been supplemented with findings from the literature, and our own knowledge and experience. The identified cost-critical activities have subsequently been deconstructed into measurable components, cost dependencies have been examined, and the resulting equations expressed in a spreadsheet. Currently the model can calculate the cost of different migration scenarios for a series of preservation formats for text, images, sound, video, geodata, and spreadsheets. In order to verify the model it has been tested on cost data from two different migration projects at the Danish National Archives (DNA. The study found that the OAIS model provides a sound overall framework for the cost breakdown, but that some functions need additional detailing in order to cost activities accurately. Running the two sets of empirical data showed among other things that the model underestimates the cost of manpower-intensive migration projects, while it reinstates an often underestimated cost, which is the cost of developing migration software. The model has proven useful for estimating the

  7. 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

  8. Soft Costs Fact Sheet

    Energy Technology Data Exchange (ETDEWEB)

    None

    2016-05-01

    This fact sheet is an overview of the systems integration subprogram at the U.S. Department of Energy SunShot Initiative. Soft costs can vary significantly as a result of a fragmented energy marketplace. In the U.S., there are 18,000 jurisdictions and 3,000 utilities with different rules and regulations for how to go solar. The same solar equipment may vary widely in its final installation price due to process and market variations across jurisdictions, creating barriers to rapid industry growth. SunShot supports the development of innovative solutions that enable communities to build their local economies and establish clean energy initiatives that meet their needs, while at the same time creating sustainable solar market conditions.

  9. The Cost of Conscience.

    Science.gov (United States)

    Kennett, Jeanette

    2017-01-01

    The spread of demands by physicians and allied health professionals for accommodation of their private ethical, usually religiously based, objections to providing care of a particular type, or to a particular class of persons, suggests the need for a re-evaluation of conscientious objection in healthcare and how it should be regulated. I argue on Kantian grounds that respect for conscience and protection of freedom of conscience is consistent with fairly stringent limitations and regulations governing refusal of service in healthcare settings. Respect for conscience does not entail that refusal of service should be cost free to the objector. I suggest that conscientious objection in medicine should be conceptualized and treated analogously to civil disobedience.

  10. Fusion cost normalization

    International Nuclear Information System (INIS)

    Schulte, S.C.; Willke, T.L.

    1978-01-01

    The categorization and accounting methods described in this paper provide a common format that can be used to assess the economic character of magnetically confined fusion reactor design concepts. The format was developed with assistance from the fusion economics community, thus ensuring that the methods meet with the approval of potential users. The format will aid designers in the preparation of design concept cost estimates and also provide policy makers with a tool to assist in appraising which design concepts may be economically promising. Adherence to the format when evaluating prospective fusion reactor design concepts will result in the identification of the more promising concepts, thus enabling the fusion power alternatives with better economic potential to be quickly and efficiently developed

  11. Hydropower Baseline Cost Modeling

    Energy Technology Data Exchange (ETDEWEB)

    O' Connor, Patrick W. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Zhang, Qin Fen [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); DeNeale, Scott T. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Chalise, Dol Raj [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Centurion, Emma E. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States)

    2015-01-01

    Recent resource assessments conducted by the United States Department of Energy have identified significant opportunities for expanding hydropower generation through the addition of power to non-powered dams and on undeveloped stream-reaches. Additional interest exists in the powering of existing water resource infrastructure such as conduits and canals, upgrading and expanding existing hydropower facilities, and the construction new pumped storage hydropower. Understanding the potential future role of these hydropower resources in the nation’s energy system requires an assessment of the environmental and techno-economic issues associated with expanding hydropower generation. To facilitate these assessments, this report seeks to fill the current gaps in publically available hydropower cost-estimating tools that can support the national-scale evaluation of hydropower resources.

  12. Stranded costs and exit fees

    International Nuclear Information System (INIS)

    2002-01-01

    The New Brunswick Market Design Committee has been directed to examine the issue of stranded costs since it is a major component of restructuring within the electricity sector. When regulated monopolies are faced with competition, they could find that some of their embedded costs cannot be recovered. These costs are referred to as stranded costs. Common sources include large capital investments in uneconomic plants or expensive power purchase contracts or fuel supply contracts. In general, stranded costs do not include gains or losses associated with normal business risks experienced by regulated utilities. This report presents recommendations for mitigation of stranded costs, valuation methodologies and cost-recovery mechanisms. It also presents a summary of experience with stranded costs in other jurisdictions such as California, Rhode Island, Pennsylvania and Ontario. Stranded costs are often recovered through an obligatory charge on all customers, particularly in jurisdictions where retail competition exists. In the New Brunswick market, however, the only customers who can create stranded costs are those eligible to choose their own suppliers. It is argued that since most customers will not have a choice of electricity suppliers, they cannot generate stranded costs and therefore, should not have to pay costs stranded by others. A method to quantify stranded costs is presented, along with a review of transmission-related stranded costs in New Brunswick. Expansion of self-generation in New Brunswick could strand transmission assets. Currently, self-generators only contribute a small amount to fixed charges of the transmission system. However, under new recommended tariffs, the amount could increase. It is likely that the net amount of stranded transmission costs will not be large. 2 refs., 1 fig

  13. 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.

  14. Transaction Costs For Innovations Diffusion

    Directory of Open Access Journals (Sweden)

    Ilya A. Romanov

    2012-10-01

    Full Text Available The article deals with the analysis of transaction costs of the innovations distribution. The factors, affecting the innovations diffusion in accordance with the clusters, relations, dynamics of the distribution are disclosed. Transaction costs as a result of bounded rationality of economic entities are detected. The inevitability of transaction costs as an objective phenomenon is shown. Their dependence on the quality of economic information and information uncertainty is indicated. Correlative approach for the analysis of these costs is applied. The article justifies that the reduction of transaction costs increases the efficiency of innovations.

  15. Nuclear energy: the real cost

    International Nuclear Information System (INIS)

    Spencer, K.; Marshall, R.; Sweet, C.; Prior, M.; Welsh, I.; Bunyard, P.; Goldsmith, E.; Hildyard, N.; Jeffery, J.W.

    1981-01-01

    This report on the discussions within a small group of academics falls under the headings: chairman's foreword; summary and recommendations; the government's nuclear power programme and its implications; the CEGB's planning record; the past performance of Britain's nuclear power stations - a guide for the future (query); nuclear power -early uncertainties; historic costs - 'the fraud inherent in all inflationary finance'; current cost accounting; fuel costs - coal stays steady, nuclear rises; net effective cost and the rationale for nuclear power; reinterpreting net effective costs; other considerations; conclusions and recommendations; references. (U.K.)

  16. CALCULATION OF LASER CUTTING COSTS

    Directory of Open Access Journals (Sweden)

    Bogdan Nedic

    2016-09-01

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

  17. Selected Tether Applications Cost Model

    Science.gov (United States)

    Keeley, Michael G.

    1988-01-01

    Diverse cost-estimating techniques and data combined into single program. Selected Tether Applications Cost Model (STACOM 1.0) is interactive accounting software tool providing means for combining several independent cost-estimating programs into fully-integrated mathematical model capable of assessing costs, analyzing benefits, providing file-handling utilities, and putting out information in text and graphical forms to screen, printer, or plotter. Program based on Lotus 1-2-3, version 2.0. Developed to provide clear, concise traceability and visibility into methodology and rationale for estimating costs and benefits of operations of Space Station tether deployer system.

  18. The cost of Medicaid annuities.

    Science.gov (United States)

    Levy, Robert A; Nyman, John A; Gabay, Mary; Riley, William; Feldman, Roger

    2006-01-01

    Medicaid annuities are annuities that long-term care recipients use to shelter assets, thereby qualifying them early for Medicaid eligibility. As such, these annuities have the potential to increase Medicaid costs. This study estimates the cost of annuities to the Medicaid program. From a sample of Medicaid applications in five states, we found the rate at which annuities were used and simulated their cost to Medicaid. We estimated that in 2004, Medicaid annuities cost Medicaid about 197 million dollars, which represented a small proportion of Medicaid's almost 50 billion dollars cost for nursing home care.

  19. Can a Costly Intervention Be Cost-effective?

    Science.gov (United States)

    Foster, E. Michael; Jones, Damon

    2009-01-01

    Objectives To examine the cost-effectiveness of the Fast Track intervention, a multi-year, multi-component intervention designed to reduce violence among at-risk children. A previous report documented the favorable effect of intervention on the highest-risk group of ninth-graders diagnosed with conduct disorder, as well as self-reported delinquency. The current report addressed the cost-effectiveness of the intervention for these measures of program impact. Design Costs of the intervention were estimated using program budgets. Incremental cost-effectiveness ratios were computed to determine the cost per unit of improvement in the 3 outcomes measured in the 10th year of the study. Results Examination of the total sample showed that the intervention was not cost-effective at likely levels of policymakers' willingness to pay for the key outcomes. Subsequent analysis of those most at risk, however, showed that the intervention likely was cost-effective given specified willingness-to-pay criteria. Conclusions Results indicate that the intervention is cost-effective for the children at highest risk. From a policy standpoint, this finding is encouraging because such children are likely to generate higher costs for society over their lifetimes. However, substantial barriers to cost-effectiveness remain, such as the ability to effectively identify and recruit such higher-risk children in future implementations. PMID:17088509

  20. Maintenance cost models in deregulated power systems under opportunity costs

    International Nuclear Information System (INIS)

    Al-Arfaj, K.; Dahal, K.; Azaiez, M.N.

    2007-01-01

    In a centralized power system, the operator is responsible for scheduling maintenance. There are different types of maintenance, including corrective maintenance; predictive maintenance; preventive maintenance; and reliability-centred maintenance. The main cause of power failures is poor maintenance. As such, maintenance costs play a significant role in deregulated power systems. They include direct costs associated with material and labor costs as well as indirect costs associated with spare parts inventory, shipment, test equipment, indirect labor, opportunity costs and cost of failure. In maintenance scheduling and planning, the cost function is the only component of the objective function. This paper presented the results of a study in which different components of maintenance costs were modeled. The maintenance models were formulated as an optimization problem with single and multiple objectives and a set of constraints. The maintenance costs models could be used to schedule the maintenance activities of power generators more accurately and to identify the best maintenance strategies over a period of time as they consider failure and opportunity costs in a deregulated environment. 32 refs., 4 tabs., 4 figs

  1. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... accounting standards governing measurement, assignment, and allocation of costs to contracts with the United... contracting parties; Measurement of pension costs must be objectively verifiable; Accounting rules must keep... cost accounting that preclude their use for the appropriate measurement, assignment and allocation of...

  2. Nuclear costs: indicators and uncertainties

    International Nuclear Information System (INIS)

    Leveque, Francois

    2013-01-01

    In order to identify whether it is better to build a gas plant, a nuclear plant or a wind farm, to identify the technology leading to the lowest KWh cost, to identify under which conditions nuclear production is profitable for a private investor, and to identify whether taking the dismantling cost and the waste storage cost into account modifies the nuclear competitiveness with respect to general interest, the author first discusses the different costs of the nuclear sector, their sensitivity to different factors. In a second part, he proposes a retrospective discussion of cost dynamics. Then, as nuclear technology seems characterized by always increasing costs, and as this trend may last, notably because of safety concerns, the author proposes an analysis of the poor competitiveness of nuclear with respect to its cost

  3. Realistic costs of carbon capture

    Energy Technology Data Exchange (ETDEWEB)

    Al Juaied, Mohammed (Harvard Univ., Cambridge, MA (US). Belfer Center for Science and International Affiaris); Whitmore, Adam (Hydrogen Energy International Ltd., Weybridge (GB))

    2009-07-01

    There is a growing interest in carbon capture and storage (CCS) as a means of reducing carbon dioxide (CO2) emissions. However there are substantial uncertainties about the costs of CCS. Costs for pre-combustion capture with compression (i.e. excluding costs of transport and storage and any revenue from EOR associated with storage) are examined in this discussion paper for First-of-a-Kind (FOAK) plant and for more mature technologies, or Nth-of-a-Kind plant (NOAK). For FOAK plant using solid fuels the levelised cost of electricity on a 2008 basis is approximately 10 cents/kWh higher with capture than for conventional plants (with a range of 8-12 cents/kWh). Costs of abatement are found typically to be approximately US$150/tCO2 avoided (with a range of US$120-180/tCO2 avoided). For NOAK plants the additional cost of electricity with capture is approximately 2-5 cents/kWh, with costs of the range of US$35-70/tCO2 avoided. Costs of abatement with carbon capture for other fuels and technologies are also estimated for NOAK plants. The costs of abatement are calculated with reference to conventional SCPC plant for both emissions and costs of electricity. Estimates for both FOAK and NOAK are mainly based on cost data from 2008, which was at the end of a period of sustained escalation in the costs of power generation plant and other large capital projects. There are now indications of costs falling from these levels. This may reduce the costs of abatement and costs presented here may be 'peak of the market' estimates. If general cost levels return, for example, to those prevailing in 2005 to 2006 (by which time significant cost escalation had already occurred from previous levels), then costs of capture and compression for FOAK plants are expected to be US$110/tCO2 avoided (with a range of US$90-135/tCO2 avoided). For NOAK plants costs are expected to be US$25-50/tCO2. Based on these considerations a likely representative range of costs of abatement from CCS

  4. Laboratory cost and utilization containment.

    Science.gov (United States)

    Steiner, J W; Root, J M; White, D C

    1991-01-01

    The authors analyzed laboratory costs and utilization in 3,771 cases of Medicare inpatients admitted to a New England academic medical center ("the Hospital") from October 1, 1989 to September 30, 1990. The data were derived from the Hospital's Decision Resource System comprehensive data base. The authors established a historical reference point for laboratory costs as a percentage of total inpatient costs using 1981-82 Medicare claims data and cost report information. Inpatient laboratory costs were estimated at 9.5% of total inpatient costs for pre-Diagnostic Related Groups (DRGs) Medicare discharges. Using this reference point and adjusting for the Hospital's 1990 case mix, the "expected" laboratory cost was 9.3% of total cost. In fact, the cost averaged 11.5% (i.e., 24% above the expected cost level), and costs represented an even greater percentage of DRG reimbursement at 12.9%. If we regard the reimbursement as a total cost target (to eliminate losses from Medicare), then that 12.9% is 39% above the "expected" laboratory proportion of 9.3%. The Hospital lost an average of $1,091 on each DRG inpatient. The laboratory contributed 29% to this loss per case. Compared to other large hospitals, the Hospital was slightly (3%) above the mean direct cost per on-site test and significantly (58%) above the mean number of inpatient tests per inpatient day compared to large teaching hospitals. The findings suggest that careful laboratory cost analyses will become increasingly important as the proportion of patients reimbursed in a fixed manner grows. The future may hold a prospective zero-based laboratory budgeting process based on predictable patterns of DRG admissions or other fixed-reimbursement admission and laboratory utilization patterns.

  5. Cost of schizophrenia in England.

    Science.gov (United States)

    Mangalore, Roshni; Knapp, Martin

    2007-03-01

    Despite the wide-ranging financial and social burdens associated with schizophrenia, there have been few cost-of-illness studies of this illness in the UK. To provide up-to-date, prevalence based estimate of all costs associated with schizophrenia for England. A bottom-up approach was adopted. Separate cost estimates were made for people living in private households, institutions, prisons and for those who are homeless. The costs included related to: health and social care, informal care, private expenditures, lost productivity, premature mortality, criminal justice services and other public expenditures such as those by the social security system. Data came from many sources, including the UK-SCAP (Schizophrenia Care and Assessment Program) survey, Psychiatric Morbidity Surveys, Department of Health and government publications. The estimated total societal cost of schizophrenia was 6.7 billion pounds in 2004/05. The direct cost of treatment and care that falls on the public purse was about 2 billion pounds; the burden of indirect costs to the society was huge, amounting to nearly 4.7 billion pounds. Cost of informal care and private expenditures borne by families was 615 million pounds. The cost of lost productivity due to unemployment, absence from work and premature mortality of patients was 3.4 billion pounds. The cost of lost productivity of carers was 32 million pounds. Estimated cost to the criminal justice system was about 1 million pounds. It is estimated that about 570 million pounds will be paid out in benefit payments and the cost of administration associated with this is about 14 million pounds. It is difficult to compare estimates from previous cost-of-illness studies due to differences in the methods, scope of analyses and the range of costs covered. Costs estimated in this study are detailed, cover a comprehensive list of relevant items and allow for different levels of disaggregation. The main limitation of the study is that data came from a

  6. Cost, cost-efficiency and cost-effectiveness of integrated family planning and HIV services.

    Science.gov (United States)

    Shade, Starley B; Kevany, Sebastian; Onono, Maricianah; Ochieng, George; Steinfeld, Rachel L; Grossman, Daniel; Newmann, Sara J; Blat, Cinthia; Bukusi, Elizabeth A; Cohen, Craig R

    2013-10-01

    To evaluate costs, cost-efficiency and cost-effectiveness of integration of family planning into HIV services. Integration of family planning services into HIV care and treatment clinics. A cluster-randomized trial. Twelve health facilities in Nyanza, Kenya were randomized to integrate family planning into HIV care and treatment; six health facilities were randomized to (nonintegrated) standard-of-care with separately delivered family planning and HIV services. We assessed costs, cost-efficiency (cost per additional use of more effective family planning), and cost-effectiveness (cost per pregnancy averted) associated with the first year of integration of family planning into HIV care. More effective family planning methods included oral and injectable contraceptives, subdermal implants, intrauterine device, and female and male sterilization. We collected cost data through interviews with study staff and review of financial records to determine costs of service integration. Integration of services was associated with an average marginal cost of $841 per site and $48 per female patient. Average overall and marginal costs of integration were associated with personnel costs [initial ($1003 vs. $872) and refresher ($498 vs. $330) training, mentoring ($1175 vs. $902) and supervision ($1694 vs. $1636)], with fewer resources required for other fixed ($18 vs. $0) and recurring expenses ($471 vs. $287). Integration was associated with a marginal cost of $65 for each additional use of more effective family planning and $1368 for each pregnancy averted. Integration of family planning and HIV services is feasible, inexpensive to implement, and cost-efficient in the Kenyan setting, and thus supports current Kenyan integration policy.

  7. Costs and Cost-Effectiveness of Plasmodium vivax Control.

    Science.gov (United States)

    White, Michael T; Yeung, Shunmay; Patouillard, Edith; Cibulskis, Richard

    2016-12-28

    The continued success of efforts to reduce the global malaria burden will require sustained funding for interventions specifically targeting Plasmodium vivax The optimal use of limited financial resources necessitates cost and cost-effectiveness analyses of strategies for diagnosing and treating P. vivax and vector control tools. Herein, we review the existing published evidence on the costs and cost-effectiveness of interventions for controlling P. vivax, identifying nine studies focused on diagnosis and treatment and seven studies focused on vector control. Although many of the results from the much more extensive P. falciparum literature can be applied to P. vivax, it is not always possible to extrapolate results from P. falciparum-specific cost-effectiveness analyses. Notably, there is a need for additional studies to evaluate the potential cost-effectiveness of radical cure with primaquine for the prevention of P. vivax relapses with glucose-6-phosphate dehydrogenase testing. © The American Society of Tropical Medicine and Hygiene.

  8. Cost of Policy Inaction

    International Nuclear Information System (INIS)

    Bakkes, J.A.; Brauer, I.; Ten Brink, P.; Gorlach, B.; Kuik, O.J.; Medhurst, J.

    2007-01-01

    The objective of this study is to lay out reasonable expectations of COPI as an assessment instrument. This includes aspects such as potential messages; important technical issues; limitations; issues of focus, direction and process; key information gaps; added value. The scope of this study is environment policy at the EU level, touching on policy areas that are not labelled 'environment' but are nevertheless relevant to the issue of cost of policy non-action regarding the environment. The study reflects on methods to assess COPI in money terms but also considers non-monetary endpoints, such as the number of premature deaths. The study aims to illuminate which stages of the policy making process the concept of COPI can best support. Our interpretation of what DG ENV seeks, in relation to COPI, is: economic thinking, but not too narrow, as an element of a communication strategy. This led us to consider inter alia the possibilities to apply the COPI concept to environmental-related policy as a whole - next to, or contrasted with, other EU priorities. Realism has been an important consideration: this study tries to provide ideas to DG ENV for pragmatic use of the COPI concept. That requires a balance between, or a proper combination and sequencing of, the quick-and-simple and the thorough-but-costly. The study reflects on both and eventually recommends a combination of mostly smaller studies in four distinct categories. In view of this we included in this scoping study elements of COPI methodology that can be of practical use in designing and committing follow-up work. This includes a two-page methodological summary, a section on important design choices, a framework for a COPI program, populated with some examples of good topics for COPI studies that seem double. Although the production of this scoping study has been a small project, it was nevertheless undertaken by five organizations in order to connect with as much practical experience as possible. GHK experience

  9. VISIBLE COSTS AND HIDDEN COSTS IN THE BAKING INDUSTRY

    Directory of Open Access Journals (Sweden)

    Criveanu Maria

    2013-04-01

    Full Text Available Hidden costs are present in the activity of any company, hardly identified in the traditional administrative accounting. The high levels of the hidden costs and their unknown presence have serious consequences on the decisions made by the managers. This paper aims at presenting some aspects related to the hidden costs that occur in the activity of the companies in the baking industry and the possibilities to reduce their level.

  10. Advanced Fuel Cycle Cost Basis

    Energy Technology Data Exchange (ETDEWEB)

    D. E. Shropshire; K. A. Williams; W. B. Boore; J. D. Smith; B. W. Dixon; M. Dunzik-Gougar; R. D. Adams; D. Gombert; E. Schneider

    2009-12-01

    This report, commissioned by the U.S. Department of Energy (DOE), provides a comprehensive set of cost data supporting a cost analysis for the relative economic comparison of options for use in the Advanced Fuel Cycle Initiative (AFCI) Program. The report describes the AFCI cost basis development process, reference information on AFCI cost modules, a procedure for estimating fuel cycle costs, economic evaluation guidelines, and a discussion on the integration of cost data into economic computer models. This report contains reference cost data for 25 cost modules—23 fuel cycle cost modules and 2 reactor modules. The cost modules were developed in the areas of natural uranium mining and milling, conversion, enrichment, depleted uranium disposition, fuel fabrication, interim spent fuel storage, reprocessing, waste conditioning, spent nuclear fuel (SNF) packaging, long-term monitored retrievable storage, near surface disposal of low-level waste (LLW), geologic repository and other disposal concepts, and transportation processes for nuclear fuel, LLW, SNF, transuranic, and high-level waste.

  11. Advanced Fuel Cycle Cost Basis

    Energy Technology Data Exchange (ETDEWEB)

    D. E. Shropshire; K. A. Williams; W. B. Boore; J. D. Smith; B. W. Dixon; M. Dunzik-Gougar; R. D. Adams; D. Gombert

    2007-04-01

    This report, commissioned by the U.S. Department of Energy (DOE), provides a comprehensive set of cost data supporting a cost analysis for the relative economic comparison of options for use in the Advanced Fuel Cycle Initiative (AFCI) Program. The report describes the AFCI cost basis development process, reference information on AFCI cost modules, a procedure for estimating fuel cycle costs, economic evaluation guidelines, and a discussion on the integration of cost data into economic computer models. This report contains reference cost data for 26 cost modules—24 fuel cycle cost modules and 2 reactor modules. The cost modules were developed in the areas of natural uranium mining and milling, conversion, enrichment, depleted uranium disposition, fuel fabrication, interim spent fuel storage, reprocessing, waste conditioning, spent nuclear fuel (SNF) packaging, long-term monitored retrievable storage, near surface disposal of low-level waste (LLW), geologic repository and other disposal concepts, and transportation processes for nuclear fuel, LLW, SNF, and high-level waste.

  12. Advanced Fuel Cycle Cost Basis

    Energy Technology Data Exchange (ETDEWEB)

    D. E. Shropshire; K. A. Williams; W. B. Boore; J. D. Smith; B. W. Dixon; M. Dunzik-Gougar; R. D. Adams; D. Gombert; E. Schneider

    2008-03-01

    This report, commissioned by the U.S. Department of Energy (DOE), provides a comprehensive set of cost data supporting a cost analysis for the relative economic comparison of options for use in the Advanced Fuel Cycle Initiative (AFCI) Program. The report describes the AFCI cost basis development process, reference information on AFCI cost modules, a procedure for estimating fuel cycle costs, economic evaluation guidelines, and a discussion on the integration of cost data into economic computer models. This report contains reference cost data for 25 cost modules—23 fuel cycle cost modules and 2 reactor modules. The cost modules were developed in the areas of natural uranium mining and milling, conversion, enrichment, depleted uranium disposition, fuel fabrication, interim spent fuel storage, reprocessing, waste conditioning, spent nuclear fuel (SNF) packaging, long-term monitored retrievable storage, near surface disposal of low-level waste (LLW), geologic repository and other disposal concepts, and transportation processes for nuclear fuel, LLW, SNF, transuranic, and high-level waste.

  13. Solid rocket motor cost model

    Science.gov (United States)

    Harney, A. G.; Raphael, L.; Warren, S.; Yakura, J. K.

    1972-01-01

    A systematic and standardized procedure for estimating life cycle costs of solid rocket motor booster configurations. The model consists of clearly defined cost categories and appropriate cost equations in which cost is related to program and hardware parameters. Cost estimating relationships are generally based on analogous experience. In this model the experience drawn on is from estimates prepared by the study contractors. Contractors' estimates are derived by means of engineering estimates for some predetermined level of detail of the SRM hardware and program functions of the system life cycle. This method is frequently referred to as bottom-up. A parametric cost analysis is a useful technique when rapid estimates are required. This is particularly true during the planning stages of a system when hardware designs and program definition are conceptual and constantly changing as the selection process, which includes cost comparisons or trade-offs, is performed. The use of cost estimating relationships also facilitates the performance of cost sensitivity studies in which relative and comparable cost comparisons are significant.

  14. Electricity generation cost

    International Nuclear Information System (INIS)

    Bald, M.

    1984-01-01

    Also questions of efficiency play a part in the energy discussion. In this context, the economic evaluation of different energy supply variants is of importance. Especially with regard to the generation of electric power there have been discussions again and again during the last years on the advantage of the one or the other kind of electric power generation. In the meantime, a large number of scientific studies has been published on this topic which mainly deal with comparisons of the costs of electric power generated by hard coal or nuclear energy, i.e. of those energy forms which still have the possibilities of expansion. The following part shows a way for the evaluation of efficiency comparisons which starts from simplified assumptions and which works with arithmetical aids, which don't leave the area of the fundamental operations. The general comprehensibility is paid for with cuts on ultimate analytical and arithmetical precision. It will, however, turn out that the results achieved by this method don't differ very much from those which have been won by scientific targets. (orig./UA) [de

  15. Social costs of transition

    Directory of Open Access Journals (Sweden)

    Pavlović Dušan

    2006-01-01

    Full Text Available The risk of political and economic transformation in Central and East Europe after 1990 was based on the presumption that the reforms will collapse when the citizens realize that the cost they have to pay for them is too high. The classical claim was that democracy will be destroyed by democratic means-namely, that the losers in the transition will vote the way back to the authoritarian regime. The article offers an explanation as to the regress to the authoritarian regime will not be a consequence of the economic reforms. The article is divided in six section. Section 1 considers the general context of the start of the economic transformation in the light of the debate about the choice between the expert government and the significance of democratic procedures for economic reforms. Section 2 defines the context of Serbia within which economic transformation started out after 2000. Sections 4-5 consider economic policy of the two post-Milosevic government. The major finding is that it was the economic policy that was highly socially sensible that prevented social uprising and undermining democracy by democratic means. Section 6 concludes by applying the concept of equilibrium of partial reforms.

  16. 42 CFR 417.540 - Enrollment costs.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 3 2010-10-01 2010-10-01 false Enrollment costs. 417.540 Section 417.540 Public... PLANS Medicare Payment: Cost Basis § 417.540 Enrollment costs. (a) Principle. Enrollment costs are... of costs included. Enrollment costs include, but are not limited to, reasonable costs incurred in...

  17. 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.

  18. Corporate Cost of Occupational Accidents

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.; Impgaard, M.

    2004-01-01

    method could be used in all of the companies without revisions. The evaluation of accident cost showed that 2/3 of the costs of occupational accidents are visible in the Danish corporate accounting systems reviewed while 1/3 is hidden from management view. The highest cost of occupational accidents......The systematic accident cost analysis (SACA) project was carried out during 2001 by The Aarhus School of Business and PricewaterhouseCoopers Denmark with financial support from The Danish National Working Environment Authority. Its focused on developing and testing a method for evaluating...... occupational costs of companies for use by occupational health and safety professionals. The method was tested in nine Danish companies within three different industry sectors and the costs of 27 selected occupational accidents in these companies were calculated. One of the main conclusions is that the SACA...

  19. Environmental costs of meat production

    DEFF Research Database (Denmark)

    Nguyen, T Lan T; Hermansen, John Erik; Mogensen, Lisbeth

    2012-01-01

    This paper aims to address two questions: First, what is the real cost of meat to society if taking into account the environmental costs arising throughout the product life cycle; and second, whether and how the environmental costs related to meat production can be reduced. In addressing the issues...... to be the main contributor to the costs (55%), followed by global warming (21%) and respiratory inorganics (18%). A viable option combining improvement measures in three aspects: feed use, manure management, and manure utilization, reduces the environmental costs by a factor of 1.4. This results in an equal size......, we use pig meat production in the EU as a case study. The environmental costs of meat are displayed first as characterized results at different midpoint categories e.g. global warming, nature occupation, acidification, eutrophication, ecotoxicity, etc., and then aggregated into a single score using...

  20. 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....

  1. The Hidden Costs of Offshoring

    DEFF Research Database (Denmark)

    Møller Larsen, Marcus; Manning, Stephan; Pedersen, Torben

    2011-01-01

    of offshoring. Specifically, we propose that hidden costs can be explained by the combination of increasing structural, operational and social complexity of offshoring activities. In addition, we suggest that firm orientation towards organizational design as part of an offshoring strategy and offshoring......This study seeks to explain hidden costs of offshoring, i.e. unexpected costs resulting from the relocation of business tasks and activities outside the home country. We develop a model that highlights the role of complexity, design orientation and experience in explaining hidden costs...... experience moderate the relationship between complexity and hidden costs negatively i.e. reduces the cost generating impact of complexity. We develop three hypotheses and test them on comprehensive data from the Offshoring Research Network (ORN). In general, we find support for our hypotheses. A key result...

  2. Cost Modeling for Space Telescope

    Science.gov (United States)

    Stahl, H. Philip

    2011-01-01

    Parametric cost models are an important tool for planning missions, compare concepts and justify technology investments. This paper presents on-going efforts to develop single variable and multi-variable cost models for space telescope optical telescope assembly (OTA). These models are based on data collected from historical space telescope missions. Standard statistical methods are used to derive CERs for OTA cost versus aperture diameter and mass. The results are compared with previously published models.

  3. Cost estimation of Kyoto Protocol

    International Nuclear Information System (INIS)

    Di Giulio, Enzo

    2005-01-01

    This article proposes a reflection on important aspects in the costs determination performance of Kyoto Protocol. The evaluation of the main models evidence possible impacts on the economies. A key role in the determination of the cost is represented by the relative hypothesis to emission trading and the projects CDM-JI and from the political capacity at the cost negative or equal to zero [it

  4. CALCULATION OF LASER CUTTING COSTS

    OpenAIRE

    Bogdan Nedic; Milan Eric; Marijana Aleksijevic

    2016-01-01

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

  5. Forage Harvest and Transport Costs

    Energy Technology Data Exchange (ETDEWEB)

    Butler, J.; Downing, M.; Turhollow, A.

    1998-12-01

    An engineering-economic approach is used to calculate harvest, in-field transport, and over-the-road transport costs for hay as bales and modules, silage, and crop residues as bales and modules. Costs included are equipment depreciation interest; fuel, lube, and oil; repairs; insurance, housing, and taxes; and labor. Field preparation, pest control, fertilizer, land, and overhead are excluded from the costs calculated Equipment is constrained by power available, throughput or carrying capacity, and field speed.

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

    Directory of Open Access Journals (Sweden)

    Mariam Nawaz

    2013-02-01

    Full Text Available 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 that are inherent between the two costing techniques. The unique thing about this paper is that it is in favor of treating fixed cost as product cost that is it is supporting the advocates of Absorption Costing Technique but it is against to consider profit as a function of production rather it believes that profit should only be considered as function of sales for stock valuation and to help management in decision making process that is, regarding this point it is supporting advocates of Marginal Costing.

  7. Cost allocation with limited information

    DEFF Research Database (Denmark)

    Hougaard, Jens Leth; Tind, Jørgen

    This article investigates progressive development of Aumann-Shapley cost allocation in a multilevel organizational or production structure. In particular, we study a linear parametric programming setup utilizing the Dantzig-Wolfe decomposition procedure. Typically cost allocation takes place after...... all activities have been performed, for example by finishing all outputs. Here the allocation is made progressively with suggestions for activities. I other words cost allocation is performed in parallel for example with a production planning process. This development does not require detailed...... information about some technical constraints in order to make the cost allocation....

  8. Electricity costs in liberalized market

    International Nuclear Information System (INIS)

    Barkans, J.; Junghans, G.

    2006-01-01

    In the liberalized electricity market the flexible demand determines the operation of power plants. Under market conditions the producers are forced to compete, and their power plants are normally loaded in order of increasing prices. The electricity costs consist of fixed and variable components, and the competition among producers simulates minimization of both the components. Considering the fixed costs (including maintenance, depreciation, capital costs and other permanent costs not depending on production) to be known, the total electricity costs in different operating conditions are based on the economic characteristics and the equipment load of a power plant. The paper describes the method for determination of electricity costs for condensing thermal power plants with permanent steam take-off for regeneration purposes and adjustable steam take-off for the needs of local heat energy consumers. The marginal costs for CHP plants are determined considering a number of different steam take-off from a turbine. At the electricity cost determination, auxiliary services also are taken into account. These can be reduced by adjusting the rotational speed of electric motors. The paper also shows how to determine the electricity costs for gas turbines, combined cycle gas turbines, and nuclear power plants. The position of hydro power plants among other PPs in the free market is also analysed. (authors)

  9. HTGR Cost Model Users' Manual

    International Nuclear Information System (INIS)

    Gandrik, A.M.

    2012-01-01

    The High Temperature Gas-Cooler Reactor (HTGR) Cost Model was developed at the Idaho National Laboratory for the Next Generation Nuclear Plant Project. The HTGR Cost Model calculates an estimate of the capital costs, annual operating and maintenance costs, and decommissioning costs for a high-temperature gas-cooled reactor. The user can generate these costs for multiple reactor outlet temperatures; with and without power cycles, including either a Brayton or Rankine cycle; for the demonstration plant, first of a kind, or nth of a kind project phases; for a single or four-pack configuration; and for a reactor size of 350 or 600 MWt. This users manual contains the mathematical models and operating instructions for the HTGR Cost Model. Instructions, screenshots, and examples are provided to guide the user through the HTGR Cost Model. This model was design for users who are familiar with the HTGR design and Excel. Modification of the HTGR Cost Model should only be performed by users familiar with Excel and Visual Basic.

  10. Approaches to estimating decommissioning costs

    International Nuclear Information System (INIS)

    Smith, R.I.

    1990-07-01

    The chronological development of methodology for estimating the cost of nuclear reactor power station decommissioning is traced from the mid-1970s through 1990. Three techniques for developing decommissioning cost estimates are described. The two viable techniques are compared by examining estimates developed for the same nuclear power station using both methods. The comparison shows that the differences between the estimates are due largely to differing assumptions regarding the size of the utility and operating contractor overhead staffs. It is concluded that the two methods provide bounding estimates on a range of manageable costs, and provide reasonable bases for the utility rate adjustments necessary to pay for future decommissioning costs. 6 refs

  11. RECTIFIED ETHANOL PRODUCTION COST ANALYSIS

    Directory of Open Access Journals (Sweden)

    Nikola J Budimir

    2011-01-01

    Full Text Available This paper deals with the impact of the most important factors of the total production costs in bioethanol production. The most influential factors are: total investment costs, price of raw materials (price of biomass, enzymes, yeast, and energy costs. Taking into account these factors, a procedure for estimation total production costs was establish. In order to gain insight into the relationship of production and selling price of bioethanol, price of bioethanol for some countries of the European Union and the United States are given.

  12. Cost reduction through system integration

    International Nuclear Information System (INIS)

    Helsing, P.

    1994-01-01

    In resent years cost reduction has been a key issue in the petroleum industry. Several findings are not economically attractive at the current cost level, and for this and other reasons some of the major oil companies require the suppliers to have implemented a cost reduction programme to prequalify for projects. The present paper addresses cost reduction through system design and integration in both product development and working methods. This is to be obtained by the combination of contracts by reducing unnecessary coordination and allow re-use of proven interface designs, improve subsystem integration by ''top down'' system design, and improve communication and exchange of experience. 3 figs

  13. Video distribution system cost model

    Science.gov (United States)

    Gershkoff, I.; Haspert, J. K.; Morgenstern, B.

    1980-01-01

    A cost model that can be used to systematically identify the costs of procuring and operating satellite linked communications systems is described. The user defines a network configuration by specifying the location of each participating site, the interconnection requirements, and the transmission paths available for the uplink (studio to satellite), downlink (satellite to audience), and voice talkback (between audience and studio) segments of the network. The model uses this information to calculate the least expensive signal distribution path for each participating site. Cost estimates are broken downy by capital, installation, lease, operations and maintenance. The design of the model permits flexibility in specifying network and cost structure.

  14. Cost of depression in Europe.

    Science.gov (United States)

    Sobocki, Patrik; Jönsson, Bengt; Angst, Jules; Rehnberg, Clas

    2006-06-01

    Depression is one of the most disabling diseases, and causes a significant burden both to the individual and to society. WHO data suggests that depression causes 6% of the burden of all diseases in Europe in terms of disability adjusted life years (DALYs). Yet, the knowledge of the economic impact of depression has been relatively little researched in Europe. The present study aims at estimating the total cost of depression in Europe based on published epidemiologic and economic evidence. A model was developed to combine epidemiological and economic data on depression in Europe to estimate the cost. The model was populated with data collected from extensive literature reviews of the epidemiology and economic burden of depression in Europe. The cost data was calculated as annual cost per patient, and epidemiologic data was reported as 12-month prevalence estimates. National and international statistics for the model were retrieved from the OECD and Eurostat databases. The aggregated annual cost estimates were presented in Euro for 2004. In 28 countries with a population of 466 million, at least 21 million were affected by depression. The total annual cost of depression in Europe was estimated at Euro 118 billion in 2004, which corresponds to a cost of Euro 253 per inhabitant. Direct costs alone totalled dollar 42 billion, comprised of outpatient care (Euro 22 billion), drug cost (Euro 9 billion) and hospitalization (Euro 10 billion). Indirect costs due to morbidity and mortality were estimated at Euro 76 billion. This makes depression the most costly brain disorder in Europe, accounting for 33% of the total cost. The cost of depression corresponds to 1% of the total economy of Europe (GDP). Our cost results are in good agreement with previous research findings. The cost estimates in the present study are based on model simulations for countries where no data was available. The predictability of our model is limited to the accuracy of the input data employed. As

  15. Lifetime costs of lung transplantation : Estimation of incremental costs

    NARCIS (Netherlands)

    VanEnckevort, PJ; Koopmanschap, MA; Tenvergert, EM; VanderBij, W; Rutten, FFH

    1997-01-01

    Despite an expanding number of centres which provide lung transplantation, information about the incremental costs of lung transplantation is scarce. From 1991 until 1995, in The Netherlands a technology assessment was performed which provided information about the incremental costs of lung

  16. 20 CFR 627.435 - Cost principles and allowable costs.

    Science.gov (United States)

    2010-04-01

    ... system, including the costs of hearings and appeals, and related expenses such as lawyers' fees. Legal...) Legal expenses for the prosecution of claims against the Federal Government, including appeals to an... incurred by the SJTCC, HRIC, PIC's, and other advisory councils or committees; (3) Advertising costs; (4...

  17. Tapping Transaction Costs to Forecast Acquisition Cost Breaches

    Science.gov (United States)

    2016-01-01

    experience a cost breach. In our medical example, we could use survival analysis to identify risk fac- tors, such as obesity , that might indicate a greater... exogenous variables on the probability of a dichotomous outcome, such as whether or not a cost breach occurs in any given program year. Logit is

  18. Total Cost of Ownership and Cost-to-Serve

    DEFF Research Database (Denmark)

    Zachariassen, Frederik

    2007-01-01

    Artiklen reviewer den eksisterende litteratur vedrørende økonomistyringsværktøjerne Total Cost of Ownership (TCO) og Cost-to-Serve (CtS). Herefter kortlægges det, hvordan TCO og CtS bidrager til en identificering af direkte omkostninger såvel som indirekte omkostninger henholdsvis up-stream og down...

  19. Cost Optimization of Product Families using Analytic Cost Models

    DEFF Research Database (Denmark)

    Brunø, Thomas Ditlev; Nielsen, Peter

    2012-01-01

    This paper presents a new method for analysing the cost structure of a mass customized product family. The method uses linear regression and backwards selection to reduce the complexity of a data set describing a number of historical product configurations and incurred costs. By reducing the data...... set, the configuration variables which best describe the variation in product costs are identified. The method is tested using data from a Danish manufacturing company and the results indicate that the method is able to identify the most critical configuration variables. The method can be applied...... in product family redesign projects focusing on cost reduction to identify which modules contribute the most to cost variation and should thus be optimized....

  20. [Macroeconomic costs of eye diseases].

    Science.gov (United States)

    Hirneiß, C; Kampik, A; Neubauer, A S

    2014-05-01

    Eye diseases that are relevant regarding their macroeconomic costs and their impact on society include cataract, diabetic retinopathy, age-related maculopathy, glaucoma and refractive errors. The aim of this article is to provide a comprehensive overview of direct and indirect costs for major eye disease categories for Germany, based on existing literature and data sources. A semi-structured literature search was performed in the databases Medline and Embase and in the search machine Google for relevant original papers and reviews on costs of eye diseases with relevance for or transferability to Germany (last research date October 2013). In addition, manual searching was performed in important national databases and information sources, such as the Federal Office of Statistics and scientific societies. The direct costs for these diseases add up to approximately 2.6 billion Euros yearly for the Federal Republic of Germany, including out of the pocket payments from patients but excluding optical aids (e.g. glasses). In addition to those direct costs there are also indirect costs which are caused e.g. by loss of employment or productivity or by a reduction in health-related quality of life. These indirect costs can only be roughly estimated. Including the indirect costs for the eye diseases investigated, a total yearly macroeconomic cost ranging between 4 and 12 billion Euros is estimated for Germany. The costs for the eye diseases cataract, diabetic retinopathy, age-related maculopathy, glaucoma and refractive errors have a macroeconomic relevant dimension. Based on the predicted demographic changes with an ageing society an increase of the prevalence and thus also an increase of costs for eye diseases is expected in the future.

  1. The quality cost loop in quality assurance

    International Nuclear Information System (INIS)

    Grabowski, S.P.

    1979-01-01

    A system to determine quality cost is described which solves two major problems: - Determination of quality cost with sufficient accuracy in consideration of rentability - Implementation of quality cost in cost accounting. (RW) [de

  2. Survey of Swiss nuclear's cost study 2016

    International Nuclear Information System (INIS)

    Alt, Stefan; Ustohalova, Veronika

    2017-01-01

    The report discusses the Swiss nuclear cost study 2016 concerning the following issues: evaluation of the aspects of the cost study: cost structure, cost classification and risk provision, additional payment liability, option of lifetime extension for Swiss nuclear power plants; specific indications on the report ''cost study 2016 (KS16) - estimation of the decommissioning cost of Swiss nuclear power plants'': decommissioning costs in Germany, France and the USA, indexing the Swiss cost estimation for decommissioning cost, impact factors on the decommissioning costs; specific indications on the report ''cost study 2016 (KS16) - estimation of the disposal cost - interim storage, transport, containers and reprocessing''; specific indications on the report ''cost studies (KS16) - estimation of disposal costs - geological deep disposal'': time scale and costs incurred, political/social risks, retrievability, comparison with other mining costs.

  3. Reprocessing costs more stable soon

    International Nuclear Information System (INIS)

    Messer, K.P.

    1985-01-01

    The period of steep rises in costs of the fuel circuit seems to be ending. The prospects for a stabilization of the market in the next few years are favourable. This favourable expectation is supported by the analysis of the nuclear fuel circuit costs. (orig.) [de

  4. Prices and heterogeneous search costs

    NARCIS (Netherlands)

    Luis Moraga-Gonzalez, Jose; Sandor, Zsolt; Wildenbeest, Matthijs R.

    2017-01-01

    We study price formation in a model of consumer search for differentiated products in which consumers have heterogeneous search costs. We provide conditions under which a pure-strategy symmetric Nash equilibrium exists and is unique. Search costs affect two margins-the intensive search margin (or

  5. The Opportunity Cost of Capital

    Directory of Open Access Journals (Sweden)

    Ayman Chit PhD

    2015-04-01

    Full Text Available The opportunity cost of the capital invested in pharmaceutical research and development (R&D to bring a new drug to market makes up as much as half the total cost. However, the literature on the cost of pharmaceutical R&D is mixed on how, exactly, one should calculate this “hidden” cost. Some authors attempt to adopt models from the field of finance, whereas other prominent authors dismiss this practice as biased, arguing that it artificially inflates the R&D cost to justify higher prices for pharmaceuticals. In this article, we examine the arguments made by both sides of the debate and then explain the cost of capital concept and describe in detail how this value is calculated. Given the significant contribution of the cost of capital to the overall cost of new drug R&D, a clear understanding of the concept is critical for policy makers, investors, and those involved directly in the R&D.

  6. International Approaches to Clinical Costing

    DEFF Research Database (Denmark)

    Chapman, Christopher; Kern, Anja; Laguecir, Aziza

    This report has been commissioned by both HFMA and Monitor and the work has been led by Imperial College Business School’s Health Management Group. The report compares current approaches to costing, primarily across Europe. The findings reveal wide-ranging practices and uses for costing data, and...

  7. Activity based costing (ABC Method

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D. Saveta Tudorache

    2008-05-01

    Full Text Available In the present paper the need and advantages are presented of using the Activity BasedCosting method, need arising from the need of solving the information pertinence issue. This issue has occurreddue to the limitation of classic methods in this field, limitation also reflected by the disadvantages ofsuch classic methods in establishing complete costs.

  8. Cost Benefit Studies. Final Report.

    Science.gov (United States)

    Weiner, Arthur; Marson, Arthur A.

    This document applies Dr. Mehar Aurora's method for conducting cost benefit studies to the Food Manufacturing Technology-Dairy and the Food Manufacturing Technology-Canning and Freezing programs offered by the Moraine Park Technical Institute. Costs to individual students enrolled in the programs include tuition, fees, housing, travel, books,…

  9. The cost of chronic constipation.

    Science.gov (United States)

    Pekmezaris, Renée; Aversa, Lorraine; Wolf-Klein, Gisele; Cedarbaum, Jesse; Reid-Durant, Marie

    2002-01-01

    This study investigates the cost of chronic constipation care. A consecutive sample of 31 chronically constipated elderly patients. A not-for-profit long-term care facility in New Hyde Park, New York. Patient demographics and functional status, including activity of daily living scores, diagnosis, and medications were recorded. All constipation medication costs were obtained using the average wholesale price obtained from the Redbook (November 1999). All subjects were closely monitored for constipation care during two shifts a day (from 7:00 AM to 11:00 PM), over a 6-week period resulting in the collection of 1,860 shift reports. Each component of constipation treatment cost, namely drugs and staff time for drug administration, was identified and analyzed. The average number of nursing interactions for constipation treatment was 23.3 per month. The average cost per day for care specifically for the treatment of constipation was 2.11 US dollars. Fleet Enema trade mark and milk of magnesia accounted for 49% of all treatments. Administration (staffing) costs accounted for 70% of total drug costs. Although laxatives are the most frequently prescribed drugs used in long-term care settings, drug utilization patterns and associated costs in the treatment of chronic constipation have not been systematically reported. Our study identified staffing as the major cost factor in constipation care.

  10. Using Technology to Control Costs

    Science.gov (United States)

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

    2009-01-01

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

  11. 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

  12. Listen, wind energy costs nothing

    International Nuclear Information System (INIS)

    Poizat, F.

    2008-09-01

    The author discusses the affirmation of the ADEME and the Environmental and sustainable development Ministry: the french wind park will costs in 2008 0,5 euro year for each household. He criticizes strongly this calculi, bringing many data on energy real cost today and in the next 10 years. Many references are provided. (A.L.B.)

  13. nuSTORM Costing document

    Energy Technology Data Exchange (ETDEWEB)

    Bross, Alan D. [Fermi National Accelerator Lab. (FNAL), Batavia, IL (United States)

    2013-10-01

    Detailed costing of the nuSTORM conventional facilities has been done by the Fermilab Facilities Engineering Services Section (FESS) and is reported on in the nuSTORM Project Definition Report (PDR) 6-13-1. Estimates for outfitting the primary proton beam line, the target station, the pion capture/transport line and decay ring are based on either experience from existing Fermilab infrastructure (NuMI) or is based on the detailed costing exercises for DOE CD-1 approval for future experiments (mu2e and LBNE). The detector costing utilized the Euronu costing for the Neutrino Factory Magnetized Iron Neutrino Detector (MIND), extrapolations from MINOS as-built costs and from recent vendor quotes. Costs included all manpower and are fully burdened (FY2013 dollars). The costs are not escalated, however, beyond the 5-year project timeline, since a project start for nuSTORM is unknown. Escalation can be estimated from various models (see Figure 1). LBNE has used the Jacob’s model to determine their cost escalation.

  14. The Opportunity Cost of Capital

    Science.gov (United States)

    Chit, Ayman; Chit, Ahmad; Papadimitropoulos, Manny; Krahn, Murray; Parker, Jayson; Grootendorst, Paul

    2015-01-01

    The opportunity cost of the capital invested in pharmaceutical research and development (R&D) to bring a new drug to market makes up as much as half the total cost. However, the literature on the cost of pharmaceutical R&D is mixed on how, exactly, one should calculate this “hidden” cost. Some authors attempt to adopt models from the field of finance, whereas other prominent authors dismiss this practice as biased, arguing that it artificially inflates the R&D cost to justify higher prices for pharmaceuticals. In this article, we examine the arguments made by both sides of the debate and then explain the cost of capital concept and describe in detail how this value is calculated. Given the significant contribution of the cost of capital to the overall cost of new drug R&D, a clear understanding of the concept is critical for policy makers, investors, and those involved directly in the R&D. PMID:25933615

  15. 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

  16. Software Cost-Estimation Model

    Science.gov (United States)

    Tausworthe, R. C.

    1985-01-01

    Software Cost Estimation Model SOFTCOST provides automated resource and schedule model for software development. Combines several cost models found in open literature into one comprehensive set of algorithms. Compensates for nearly fifty implementation factors relative to size of task, inherited baseline, organizational and system environment and difficulty of task.

  17. Sharing the costs of care

    NARCIS (Netherlands)

    Sjoerd Kooiker; Mirjam de Klerk; Judith ter Berg; Yolanda Schothorst

    2012-01-01

    The costs of care in the Netherlands have risen sharply since 2000 and will become increasingly difficult to finance in the future. How are those increasing costs to be paid, and who is to pay them? The Dutch care system is based on the principle of solidarity, which begs the question of who is

  18. 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.

  19. Costing in Radiotherapy. Chapter 18

    International Nuclear Information System (INIS)

    Zubizarreta, E.; Lievens, Y.; Levin, V.C.; Van Der Merwe, D.

    2017-01-01

    The available literature on the cost of radiotherapy yields a large variation in data related to the specifics of the methodology used (the viewpoint of the analysis, time frame, health care system, etc.) and to the cost components and radiotherapy activities included. To overcome this difficulty, the reimbursement paid by medical insurance is commonly used as a proxy for the actual radiotherapy costs. Costs, however, generally bear little or no resemblance to charges, as the latter also include allowances for non-capacity use and profit margins. Accurate resource cost data are therefore more valid and should ideally be used in the context of economic evaluations and public health provisions. In addition to the theoretical problems related to obtaining accurate costs, it is difficult to interpret cost data across country borders because of differences in economics. If this is already the case for high income countries, using these cost data for low and middle income countries (LMICs) is even more problematic. Thus, there clearly is a need for calculations performed from the viewpoint of LMICs to prevent misapprehensions based on conclusions derived from data from their high income counterparts. The IAEA endeavours to assist Member States in accumulating appropriate and sufficient cost data for the initiation or expansion of radiation oncology services. Although relatively simple and easy to understand, the IAEA has found that in many countries where it has been involved in the establishment of new radiotherapy departments, the basic principles of cost calculation for radiotherapy facilities were not followed by the local planners. Radiotherapy needs careful planning, organization and a strong quality assurance (QA) programme in order to deliver safe treatments, due to the complexity of the planning and treatment process and the possibility of systematic errors. Administrators should be aware that the cost of building a radiotherapy facility and buying machines

  20. Cost estimating for CERCLA remedial alternatives a unit cost methodology

    International Nuclear Information System (INIS)

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

    1995-06-01

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

  1. [Hospital costs estimation by micro and gross-costing approaches].

    Science.gov (United States)

    Guerre, P; Hayes, N; Bertaux, A-C

    2018-03-01

    Cost analysis has become increasingly commonplace in healthcare facilities in recent years. Regardless of the aim, the first consideration for a hospital costing process is to determine the point of view, or perspective, to adopt. Should the cost figures reflect the healthcare facility's point of view or enlighten perspectives for the public health insurance system? Another consideration is in regard to the method to adopt, as there are several. The two most widely used methods to determine the costs of hospital treatments in France are the micro-costing method and the gross-costing method. The aims of this work are: (1) to describe each of these methods (e.g. data collection, assignment of monetary value to resource consumption) with their advantages and shortcomings as they relate to the difficulties encountered with their implementation in hospitals; (2) to present a review of the literature comparing the two methods and their possible combination; and (3) to propose ways to address the questions that need to be asked before compiling resource consumption data and assigning monetary value to hospital costs. A final diagram summarizes methodologies to be preferred according to the evaluation strategy and the impact on patient care. Copyright © 2018 Elsevier Masson SAS. All rights reserved.

  2. An analysis of decommissioning costs

    International Nuclear Information System (INIS)

    Teunckens, L.; Loeschhorn, U.; Yanagihara, S.; Wren, G.; Menon, S.

    1992-01-01

    Within the OECD/NEA Cooperative Programme on Decommissioning a Task Group was set up early in 1989 to identify the reasons for the large variations in decommissioning cost estimates. The Task Group gathered cost data from 12 of the 14 projects in the Programme to form the basis of their analysis. They included reactors being decommissioned to various stages as well as fuel cycle facilities. The projects were divided into groups of projects with similar characteristics ('models') to facilitate the analysis of the cost distribution in each group of projects and the cost data was progressively refined by a dialogue between the Task Group and the project managers. A comparative analysis was then performed and project specific discrepancies were identified. The Task Group's report is summarized on the results of the comparative analysis as well as the lessons learnt by the Task Group in the acquisition and analysis of cost data from international decommissioning projects. (author) 5 tabs

  3. Noise Costs from Road Transport

    Science.gov (United States)

    Margorínová, Martina; Trojanová, Mária; Decký, Martin; Remišová, Eva

    2018-06-01

    Building and improving road infrastructure in Slovakia is currently influenced by the amount of state funding. Therefore, it is necessary to determine the effectiveness of each proposed solution of road project, which is based on life-cycle costs. Besides capital costs, social costs are also important, which valued the negative impacts due to road construction and operation on road users, the environment, and the population living in the affected area. Some components of social costs have shortcomings in quantifying and valuating, which need to be resolved. The one of important components which affects human health and the value of an area, and have some shortcomings are noise costs. Improvement of this component will lead to more accurate valuation of economic efficiency of roads.

  4. Reactivity costs in MARIA reactor

    International Nuclear Information System (INIS)

    Marcinkowska, Zuzanna E.; Pytel, Krzysztof M.; Frydrysiak, Andrzej

    2017-01-01

    Highlights: • The methodology for calculating consumed fuel cost of excess reactivity is proposed. • Correlation between time integral of the core excess reactivity and released energy. • Reactivity price gives number of fuel elements required for given excess reactivity. - Abstract: For the reactor operation at high power level and carrying out experiments and irradiations the major cost of reactor operation is the expense of nuclear fuel. In this paper the methodology for calculating consumed fuel cost-relatedness of excess reactivity is proposed. Reactivity costs have been determined on the basis of operating data. A number of examples of calculating the reactivity costs for processes such as: strong absorbing material irradiation, molybdenium-99 production, beryllium matrix poisoning and increased moderator temperature illustrates proposed method.

  5. Finding costs methodology - alternative approaches

    International Nuclear Information System (INIS)

    Gaddis, D.

    1992-01-01

    Though the context may vary, the topic of the day in the oil and gas industry is ''finding costs per barrel.'' First, there have been numerous articles in both the popular media and the industry press that have argued it is cheaper for companies to buy reserves that find them with the drill bit. Financial analysts have emphasized the importance of comparing relative finding costs when evaluating different companies. The success of failure of a company's management has been judged on the basis of finding costs. In discussing oil and gas prices, economists commonly refer to the relationship between the market prices of oil and gas and their finding costs, and no discussion of the U.S. petroleum industry and the development of a national energy policy is complete without reference to finding costs. (Author)

  6. Probabilistic costing of transmission services

    International Nuclear Information System (INIS)

    Wijayatunga, P.D.C.

    1992-01-01

    Costing of transmission services of electrical utilities is required for transactions involving the transport of energy over a power network. The calculation of these costs based on Short Run Marginal Costing (SRMC) is preferred over other methods proposed in the literature due to its economic efficiency. In the research work discussed here, the concept of probabilistic costing of use-of-system based on SRMC which emerges as a consequence of the uncertainties in a power system is introduced using two different approaches. The first approach, based on the Monte Carlo method, generates a large number of possible system states by simulating random variables in the system using pseudo random number generators. A second approach to probabilistic use-of-system costing is proposed based on numerical convolution and multi-area representation of the transmission network. (UK)

  7. Sequential Construction of Costly Networks

    Energy Technology Data Exchange (ETDEWEB)

    Gutfraind, Alexander [Los Alamos National Laboratory

    2011-01-01

    Natural disasters or attacks often disrupt infrastructure networks requiring a costly recovery. This motivates an optimization problem where the objecitve is to construct the nodes of a graph G(V;E), and the cost of each node is dependent on the number of its neighbors previously constructed, or more generally, any properties of the previously-completed subgraph. In this optimization problem the objective is to find a permutation of the nodes which results in the least construction cost. We prove that in the case where the cost of nodes is a convex function in the number of neighbors, the optimal construction sequence is to start at a single node and move outwards. We also introduce algorithms and heuristics for solving various instances of the problem. Those methods can be applied to help reduce the cost of recovering from disasters as well as to plan the deployment of new network infrastructure.

  8. Agency costs and income taxation

    Directory of Open Access Journals (Sweden)

    Ulrich Schmidt

    2012-03-01

    Full Text Available This paper analyzes agency costs and the moral hazard problem in the presence of income taxation. As basic framework, income taxes are integrated in the hidden action model of agency theory. In the case of symmetric information no agency costs occur, i.e. optimal risk-sharing can be achieved, if and only if the tax is proportional. It is well-known that asymmetric information causes a welfare loss, termed agency costs, even if no taxes are imposed. Introducing a proportional income tax now increases (decreases these agency costs if the agent exhibits decreasing (increasing absolute risk aversion. Additionally, we show that non-proportional taxes cause higher (lower agency costs than a proportional tax if the agent’s marginal tax rate exceeds (is smaller than the marginal tax rate of the principal.

  9. Cost accounting and oil spills

    International Nuclear Information System (INIS)

    Peck, J.B.; Dufour, B.; Peck, V.P.

    1996-01-01

    Financial costs of an oil spill were considered. The control measures taken by Maritime Bureau Inc., in the San Juan oil spill were used as an example of how chaotic influences were minimized, how stability to the management team, structured under the Incident Command System (ICS) model, was provided, and how as a result of these actions, effective cost control was established. The importance of precise knowledge of operating costs was stressed as a basis for taking policy measures and for the evaluation of the short-term success of an oil spill clean-up operation. Staff responsibilities and management needs were described. Performance evaluation, as an important part of crisis cost accounting, was highlighted. Incident costs and response effectiveness comparisons were given for 13 oil spill incidents, including the EXXON VALDEZ affair. 4 tabs., 2 figs

  10. Calculating utility prudency issue costs

    International Nuclear Information System (INIS)

    Nielsen, K.R.

    1985-01-01

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

  11. The Psychology of Cost Estimating

    Science.gov (United States)

    Price, Andy

    2016-01-01

    Cost estimation for large (and even not so large) government programs is a challenge. The number and magnitude of cost overruns associated with large Department of Defense (DoD) and National Aeronautics and Space Administration (NASA) programs highlight the difficulties in developing and promulgating accurate cost estimates. These overruns can be the result of inadequate technology readiness or requirements definition, the whims of politicians or government bureaucrats, or even as failures of the cost estimating profession itself. However, there may be another reason for cost overruns that is right in front of us, but only recently have we begun to grasp it: the fact that cost estimators and their customers are human. The last 70+ years of research into human psychology and behavioral economics have yielded amazing findings into how we humans process and use information to make judgments and decisions. What these scientists have uncovered is surprising: humans are often irrational and illogical beings, making decisions based on factors such as emotion and perception, rather than facts and data. These built-in biases to our thinking directly affect how we develop our cost estimates and how those cost estimates are used. We cost estimators can use this knowledge of biases to improve our cost estimates and also to improve how we communicate and work with our customers. By understanding how our customers think, and more importantly, why they think the way they do, we can have more productive relationships and greater influence. By using psychology to our advantage, we can more effectively help the decision maker and our organizations make fact-based decisions.

  12. 7 CFR 249.12 - SFMNP costs.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false SFMNP costs. 249.12 Section 249.12 Agriculture....12 SFMNP costs. (a) General. (1) Composition of allowable costs. In general, a cost item will be... administration and operation of the SFMNP. Allowable SFMNP costs may be classified as follows: (i) Food costs and...

  13. [Productivity costs of rheumatoid arthritis in Germany. Cost composition and prediction of main cost components].

    Science.gov (United States)

    Merkesdal, S; Huelsemann, J L; Mittendorf, T; Zeh, S; Zeidler, H; Ruof, J

    2006-10-01

    Identification of predictors for the productivity cost components: (1) sick leave, and (2) work disability in gainfully employed and (3) impaired household productivity in unemployed patients with rheumatoid arthritis (RA) from the societal perspective. Investigation of productivity costs was linked to a multicenter, randomized, controlled trial evaluating the effectiveness of clinical quality management in 338 patients with RA. The productivity losses were assessed according to the German Guidelines on Health Economic Evaluation. By means of multivariate logistic regression analyses, predictors of sick leave, work disability (employed patients, n=96), and for days confined to bed in unemployed patient (n=242) were determined. Mean annual costs of 970 EUR arose per person taking into consideration all patients (453 EUR sick leave, 63 EUR work disability, 454 EUR impaired productivity of unemployed patients). Disease activity, disease severity, and impaired physical function were global predictors for all of the cost components investigated. Sick leave costs were predicted by prior sick leave periods and the vocational status blue collar worker, work disability costs by sociodemographic variables (marital status, schooling), and the productivity costs of unemployed patients by impaired mental health and impaired physical functions. Interventions such as reduction in disease progression and control of disease activity, early vocational rehabilitation measures and vocational retraining in patients at risk of quitting working life, and self-management programs to learn coping strategies might decrease future RA-related productivity costs.

  14. Stochastic cost estimating in repository life-cycle cost analysis

    International Nuclear Information System (INIS)

    Tzemos, S.; Dippold, D.

    1986-01-01

    The conceptual development, the design, and the final construction and operation of a nuclear repository span many decades. Given this lengthy time frame, it is quite challenging to obtain a good approximation of the repository life-cycle cost. One can deal with this challenge by using an analytic method, the method of moments, to explicitly assess the uncertainty of the estimate. A series expansion is used to approximate the uncertainty distribution of the cost estimate. In this paper, the moment methodology is derived and is illustrated through a numerical example. The range of validity of the approximation is discussed. The method of moments is compared to the traditional stochastic cost estimating methods and found to provide more and better information on cost uncertainty. The tow methods converge to identical results as the number of convolved variables increases and approaches the range where the central limit theorem is valid

  15. Cost allocation in distribution planning

    Energy Technology Data Exchange (ETDEWEB)

    Engevall, S

    1997-12-31

    This thesis concerns cost allocation problems in distribution planning. The cost allocation problems we study are illustrated using the distribution planning situation at the Logistics department of Norsk Hydro Olje AB. The planning situation is modeled as a Traveling Salesman Problem and a Vehicle Routing Problem with an inhomogeneous fleet. The cost allocation problems are the problems of how to divide the transportation costs among the customers served in each problem. The cost allocation problems are formulated as cooperative games, in characteristic function form, where the customers are defined to be the players. The games contain five and 21 players respectively. Game theoretical solution concepts such as the core, the nucleolus, the Shapley value and the {tau}-value are discussed. From the empirical results we can, among other things, conclude that the core of the Traveling Salesman Game is large, and that the core of the Vehicle Routing Game is empty. In the accounting of Norsk Hydro the cost per m{sup 3} can be found for each tour. We conclude that for a certain definition of the characteristic function, a cost allocation according to this principle will not be included in the core of the Traveling Salesman Game. The models and methods presented in this thesis can be applied to transportation problems similar to that of Norsk Hydro, independent of the type of products that are delivered. 96 refs, 11 figs, 26 tabs

  16. Cost escalation in nuclear power

    International Nuclear Information System (INIS)

    Montomery, W.D.; Quirk, J.P.

    1978-01-01

    This report is concerned with the escalation of capital costs of nuclear central station power plants between the early 1960s and the present. The report presents an historical overview of the development of the nuclear power industry and cost escalation in the industry, using existing data on orders and capital costs. New data are presented on regulatory delays in the licensing process, derived from a concurrent study being carried on in the Social Science group at Caltech. The conclusions of the study are that nuclear capital costs have escalated more rapidly than the GNP deflator or the construction industry price index. Prior to 1970, cost increases are related to bottleneck problems in the nuclear construction and supplying industries and the regulatory process; intervenors play only a minor role in cost escalation. After 1970, generic changes introduced into the licensing process by intervenors (including environmental impact reviews, antitrust reviews, more stringent safety standards) dominate the cost escalation picture, with bottlenecks of secondary importance. Recent increases in the time from application for a construction permit to commercial operation are related not only to intervenor actions, but also to suspensions, cancellations or postponements of construction by utilities due to unfavorable demand or financing conditions

  17. Cost allocation in distribution planning

    Energy Technology Data Exchange (ETDEWEB)

    Engevall, S.

    1996-12-31

    This thesis concerns cost allocation problems in distribution planning. The cost allocation problems we study are illustrated using the distribution planning situation at the Logistics department of Norsk Hydro Olje AB. The planning situation is modeled as a Traveling Salesman Problem and a Vehicle Routing Problem with an inhomogeneous fleet. The cost allocation problems are the problems of how to divide the transportation costs among the customers served in each problem. The cost allocation problems are formulated as cooperative games, in characteristic function form, where the customers are defined to be the players. The games contain five and 21 players respectively. Game theoretical solution concepts such as the core, the nucleolus, the Shapley value and the {tau}-value are discussed. From the empirical results we can, among other things, conclude that the core of the Traveling Salesman Game is large, and that the core of the Vehicle Routing Game is empty. In the accounting of Norsk Hydro the cost per m{sup 3} can be found for each tour. We conclude that for a certain definition of the characteristic function, a cost allocation according to this principle will not be included in the core of the Traveling Salesman Game. The models and methods presented in this thesis can be applied to transportation problems similar to that of Norsk Hydro, independent of the type of products that are delivered. 96 refs, 11 figs, 26 tabs

  18. Cost allocation in distribution planning

    International Nuclear Information System (INIS)

    Engevall, S.

    1996-01-01

    This thesis concerns cost allocation problems in distribution planning. The cost allocation problems we study are illustrated using the distribution planning situation at the Logistics department of Norsk Hydro Olje AB. The planning situation is modeled as a Traveling Salesman Problem and a Vehicle Routing Problem with an inhomogeneous fleet. The cost allocation problems are the problems of how to divide the transportation costs among the customers served in each problem. The cost allocation problems are formulated as cooperative games, in characteristic function form, where the customers are defined to be the players. The games contain five and 21 players respectively. Game theoretical solution concepts such as the core, the nucleolus, the Shapley value and the τ-value are discussed. From the empirical results we can, among other things, conclude that the core of the Traveling Salesman Game is large, and that the core of the Vehicle Routing Game is empty. In the accounting of Norsk Hydro the cost per m 3 can be found for each tour. We conclude that for a certain definition of the characteristic function, a cost allocation according to this principle will not be included in the core of the Traveling Salesman Game. The models and methods presented in this thesis can be applied to transportation problems similar to that of Norsk Hydro, independent of the type of products that are delivered. 96 refs, 11 figs, 26 tabs

  19. Extensive analysis of hydrogen costs

    Energy Technology Data Exchange (ETDEWEB)

    Guinea, D M; Martin, D; Garcia-Alegre, M C; Guinea, D [Consejo Superior de Investigaciones Cientificas, Arganda, Madrid (Spain). Inst. de Automatica Industrial; Agila, W E [Acciona Infraestructuras, Alcobendas, Madrid (Spain). Dept. I+D+i

    2010-07-01

    Cost is a key issue in the spreading of any technology. In this work, the cost of hydrogen is analyzed and determined, for hydrogen obtained by electrolysis. Different contributing partial costs are taken into account to calculate the hydrogen final cost, such as energy and electrolyzers taxes. Energy cost data is taken from official URLs, while electrolyzer costs are obtained from commercial companies. The analysis is accomplished under different hypothesis, and for different countries: Germany, France, Austria, Switzerland, Spain and the Canadian region of Ontario. Finally, the obtained costs are compared to those of the most used fossil fuels, both in the automotive industry (gasoline and diesel) and in the residential sector (butane, coal, town gas and wood), and the possibilities of hydrogen competing against fuels are discussed. According to this work, in the automotive industry, even neglecting subsidies, hydrogen can compete with fossil fuels. Hydrogen can also compete with gaseous domestic fuels. Electrolyzer prices were found to have the highest influence on hydrogen prices. (orig.)

  20. Social cost in construction projects

    Energy Technology Data Exchange (ETDEWEB)

    Çelik, Tolga, E-mail: tolga.celik@emu.edu.tr [Department of Civil Engineering, Eastern Mediterranean University, Famagusta, T.R. North Cyprus, Via Mersin 10 (Turkey); Kamali, Saeed, E-mail: saeedkamali2002@gmail.com [Civil Engineering Department, Middle East Technical University, 06800 Ankara (Turkey); Arayici, Yusuf, E-mail: yusuf.arayici@hku.edu.tr [Department of Civil Engineering, Hasan Kalyoncu University, Gaziantep (Turkey)

    2017-05-15

    Despite the fact that completion of construction projects has a direct positive impact on the growth of national and local economies as well as humans' wellbeing, construction projects, especially in the urban areas, generate serious environmental nuisances for the adjacent residents and have unintentional adverse impacts on their surrounding environment. Construction causative adverse impacts on the neighbouring communities are known as the social costs. This study aims to present a state-of-the-art overview of social costs in construction industry in terms of definition, consideration, classification and quantification. Furthermore, it is aimed to bring the construction social cost phenomenon for the agenda of Environmental Impact Assessors.

  1. Social cost in construction projects

    International Nuclear Information System (INIS)

    Çelik, Tolga; Kamali, Saeed; Arayici, Yusuf

    2017-01-01

    Despite the fact that completion of construction projects has a direct positive impact on the growth of national and local economies as well as humans' wellbeing, construction projects, especially in the urban areas, generate serious environmental nuisances for the adjacent residents and have unintentional adverse impacts on their surrounding environment. Construction causative adverse impacts on the neighbouring communities are known as the social costs. This study aims to present a state-of-the-art overview of social costs in construction industry in terms of definition, consideration, classification and quantification. Furthermore, it is aimed to bring the construction social cost phenomenon for the agenda of Environmental Impact Assessors.

  2. PENETAPAN TARGET TERHADAP STICKINESS COST

    Directory of Open Access Journals (Sweden)

    Windyastuti Windyastuti

    2017-03-01

    Full Text Available This study aimed to analyze the influence of manager targeting to the stickiness cost. The research data was amanufacturing company’s financial statements during 1999-2011 published at BEI. The research data includedcost of sales, administration and general, net sales and Price Earnings Ratio (PER. This study used adynamic panel data regression analysis. The results showed that cost of sales, administration and general weresticky. Furthermore, manager targeting caused the stickiness degree of sales, administration and general costlower. Manager targeting changed the manager’s behavior. When the net sales declined, manager reduced theresource use drastically so the cost of sales, administration and general also decreased drastically.

  3. The real cost of energy

    International Nuclear Information System (INIS)

    Hubbard, H.M.

    1991-01-01

    Gas prices only seem high. When you say fillerup, you pay but a fraction of the actual cost. Not included are the tens of billions (close to $50 for each barrel of oil) the military spends annually to protect oil fields in the Persian Gulf. Then tack on the hidden costs of environmental degradation, health effects, lost employment, government subsidies and more. Sooner or later, the public pays the entire price. Bringing market prices in line with energy's hidden burdens will be one of the great challenges of the coming decades. The author describes these hidden costs and makes estimates of them

  4. The economic costs of energy

    International Nuclear Information System (INIS)

    Brookes, L.G.

    1980-01-01

    At a recent symposium, the economic costs of nuclear power were examined in four lectures which considered; (1) The performance of different types, size and ages of nuclear power plants. (2) The comparison between coal and nuclear power costs based on the principle of net effective cash. (3) The capital requirements of a nuclear programme. (4) The comparative costs, now and in the future, of coal-fired and nuclear plants. It is concluded that uncertainties seem to get greater rather than smaller with time probably due to the high and fluctuating world inflation rates and the great uncertainty about world economic performance introduced by the politicising of world oil supplies. (UK)

  5. Costing systems design for sustainability

    Directory of Open Access Journals (Sweden)

    Mihaela TURTUREA

    2013-10-01

    Full Text Available The aim of this article is to present an overall image of the way Accounting responds to nowadays user’s needs in relation to the quantification of the impact companies have towards the environment. Regarding this, there have been analyzed concepts like sustainable development, environmental accounting, environmental costs and there have been presented the main progress towards environmental cost identification and measurement from the perspective of Activity Based Costing system. To provide an overall image of this concepts, there have been used as research methodology methods the documentation from literature review, analysis, synthesis and comparison.

  6. Summit Station Skiway Cost Analysis

    Science.gov (United States)

    2016-07-01

    of fuel delivered to Summit via LC-130 at a price of $32/gal. (Lever et al. 2016), the cost for constructing and maintaining the skiway for the 2014...CRREL TR-16-9 18 The costs associated with the Twin Otter include a day rate plus an hourly mission rate, a per passenger rate, airport fees, fuel, a...ER D C/ CR RE L TR -1 6- 9 Engineering for Polar Operations, Logistics, and Research (EPOLAR) Summit Station Skiway Cost Analysis Co ld

  7. 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

  8. Healthcare costs for new technologies

    International Nuclear Information System (INIS)

    Goyen, Mathias; Debatin, Joerg F.

    2009-01-01

    Continuous ageing of the population coupled with growing health consciousness and continuous technological advances have fueled the rapid rise in healthcare costs in the United States and Europe for the past several decades. The exact impact of new medical technology on long-term spending growth remains the subject of controversy. By all measures it is apparent that new medical technology is the dominant driver of increases in health-care costs and hence insurance premiums. This paper addresses the impact of medical technology on healthcare delivery systems with regard to medical practice and costs. We first explore factors affecting the growth of medical technology and then attempt to provide a means for assessing the effectiveness of medical technology. Avoidable healthcare cost drivers are identified and related policy issues are discussed. (orig.)

  9. 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.

  10. Trojan Decommissioning Project Cost Performance

    International Nuclear Information System (INIS)

    Michael B. Lackey

    2000-01-01

    The Trojan nuclear plant (Trojan) was an 1160-MW(electric) four-loop pressurized water reactor located in Rainier, Oregon. The plant was permanently shut down in 1993 after ∼17 yr of commercial operation. The early plant closure was an economic decision. The key factors in the closure analysis were escalation of inspection and repair costs associated with steam generator tube cracking and the projected availability of inexpensive replacement power in the Pacific Northwest region of the United States. Since the plant closure, Portland General Electric (PGE) has been actively engaged in decommissioning. The Trojan Decommissioning Project currently has a forecast at completion of $429.7 million (all costs are in millions of 1997 dollars, unless otherwise noted). The cost performance of the Trojan Decommissioning Project to date is addressed, as well as the tools that are in place to provide cost control through completion of decommissioning

  11. Disclosing finding and development costs

    International Nuclear Information System (INIS)

    Janisch, M.L.

    1998-01-01

    The importance of finding and development costs in the petroleum industry and the issue of how they can be either manipulated or misunderstood was discussed. Finding and development costs are usually expressed in terms of $/BOE (barrel of oil equivalents) and reflect the total capital expenditures divided by the total reserves replaced and added. Various examples of the importance of finding and development costs in making investment decisions were used to illustrate the effects of potential bias by the resource company, and the need for care and understanding of what the numbers issued by the company actually mean. In general, low and consistent finding and development costs, combined with good netbacks, are the key to value added for shareholders. tabs

  12. Dewatering blastholes cuts explosives costs

    Energy Technology Data Exchange (ETDEWEB)

    Pilshaw, S.R.

    1987-11-01

    Large mining operations often require a combination of presplitting and dewatering with blasthole pumps. Increasing the percentage of bulk ANFO in any blast will reduce cost and should increase profitability.

  13. Social costs of energy consumption

    International Nuclear Information System (INIS)

    Hohmeyer, O.

    1988-01-01

    This study systematically compares the external costs and benefits of different electricity generating technologies. It covers environmental and employment effects, the depletion of natural resources, and public subsidies. Electricity production based on fossil fuels and nuclear energy compared with electricity production based on wind energy and photovoltaic systems. The study shows that wind and photovoltaic solar energy induce far less social costs than conventionally generated electricity. The impact of excluding social costs on the competitive position of the different energy technologies is analyzed. It is shown that the allocation process is seriously distorted resulting in sub-optimal investment decisions concerning competing energy technologies. This exclusion of social costs can delay the introduction of renewable energy sources by more than ten years and results in considerable losses to society. (orig./HSCH) With 17 figs., 24 tabs

  14. ["Activity based costing" in radiology].

    Science.gov (United States)

    Klose, K J; Böttcher, J

    2002-05-01

    The introduction of diagnosis related groups for reimbursement of hospital services in Germany (g-drg) demands for a reconsideration of utilization of radiological products and costs related to them. Traditional cost accounting as approach to internal, department related budgets are compared with the accounting method of activity based costing (ABC). The steps, which are necessary to implement ABC in radiology are developed. The introduction of a process-oriented cost analysis is feasible for radiology departments. ABC plays a central role in the set-up of decentralized controlling functions within this institutions. The implementation seems to be a strategic challenge for department managers to get more appropriate data for adequate enterprise decisions. The necessary steps of process analysis can be used for other purposes (Certification, digital migration) as well.

  15. Project Cost Estimation for Planning

    Science.gov (United States)

    2010-02-26

    For Nevada Department of Transportation (NDOT), there are far too many projects that ultimately cost much more than initially planned. Because project nominations are linked to estimates of future funding and the analysis of system needs, the inaccur...

  16. 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...

  17. Laser cost experience and estimation

    International Nuclear Information System (INIS)

    Shofner, F.M.; Hoglund, R.L.

    1977-01-01

    This report addresses the question of estimating the capital and operating costs for LIS (Laser Isotope Separation) lasers, which have performance requirements well beyond the state of mature art. This question is seen with different perspectives by political leaders, ERDA administrators, scientists, and engineers concerned with reducing LIS to economically successful commercial practice, on a timely basis. Accordingly, this report attempts to provide ''ballpark'' estimators for capital and operating costs and useful design and operating information for lasers based on mature technology, and their LIS analogs. It is written very basically and is intended to respond about equally to the perspectives of administrators, scientists, and engineers. Its major contributions are establishing the current, mature, industrialized laser track record (including capital and operating cost estimators, reliability, types of application, etc.) and, especially, evolution of generalized estimating procedures for capital and operating cost estimators for new laser design

  18. Ship Repair Workflow Cost Model

    National Research Council Canada - National Science Library

    McDevitt, Mike

    2003-01-01

    The effects of intermittent work patterns and funding on the costs of ship repair and maintenance were modeled for the San Diego region in 2002 for Supervisor of Shipbuilding and Repair (SUPSHIP) San Diego...

  19. Healthcare costs for new technologies

    Energy Technology Data Exchange (ETDEWEB)

    Goyen, Mathias; Debatin, Joerg F. [University Medical Center Hamburg-Eppendorf, Hamburg (Germany)

    2009-03-15

    Continuous ageing of the population coupled with growing health consciousness and continuous technological advances have fueled the rapid rise in healthcare costs in the United States and Europe for the past several decades. The exact impact of new medical technology on long-term spending growth remains the subject of controversy. By all measures it is apparent that new medical technology is the dominant driver of increases in health-care costs and hence insurance premiums. This paper addresses the impact of medical technology on healthcare delivery systems with regard to medical practice and costs. We first explore factors affecting the growth of medical technology and then attempt to provide a means for assessing the effectiveness of medical technology. Avoidable healthcare cost drivers are identified and related policy issues are discussed. (orig.)

  20. Labour cost of radiation dose

    International Nuclear Information System (INIS)

    Cook, A.; Lockett, L.E.

    1978-01-01

    In order to optimise capital expenditure on measures to protect workers against radiation it would be useful to have a means to measure radiation dose in money terms. Because labour has to be employed to perform radiation work there must be some relationship between the wages paid and the doses received. Where the next increment of radiation dose requires additional labour to be recruited the cost will at least equal the cost of the extra labour employed. This paper examines some of the factors which affect the variability of the labour cost of radiation dose and notes that for 'in-plant' exposures the current cost per rem appears to be significantly higher than values quoted in ICRP Publication 22. An example is given showing how this concept may be used to determine the capital it is worth spending on installed plant to prevent regular increments of radiation dose to workers. (author)

  1. Cost estimation tools in Germany and the UK. Comparison of cost estimates and actual costs

    International Nuclear Information System (INIS)

    Pfeifer, W.; Gordelier, S.; Drake, V.

    2005-01-01

    Full text: Accurate cost estimation for future decommissioning projects is a matter of considerable importance, especially for ensuring that sufficient funds will be available at the time of project implementation. This paper looks at the experience of cost estimation and real implementation outcomes from two countries, Germany and the UK, and draws lessons for the future. In Germany, cost estimates for the decommissioning of power reactors are updated every two years. For this purpose, the STILLKO program of the NIS Company is used. So far, Forschungszentrum Karlsruhe has successfully decommissioned two prototype reactor facilities. Re-cultivation of the premises has already been completed. At the moment, the activated components of the multi-purpose research reactor (MZFR), the first pressurized water reactor in Germany that was moderated and cooled with heavy water, and of the prototype fast breeder reactor (KNK) are being dismantled remotely. Consequently, vast experience exists in particular for the updating of total costs on the basis of actually incurred expenses. The further the dismantling work proceeds, the more reliable is the total cost estimate. Here, the development of the estimated MZFR decommissioning costs shall be presented and compared with the estimates obtained for a German reference PWR-type power reactor of 1200 MW. In this way: - common features of the prototype reactor and power reactor shall be emphasized, - several parameters leading to an increase in the estimated costs shall be highlighted, - cost risks shall be outlined with the remote dismantling of the reactor pressure vessel serving as an example, - calculation parameters shall be presented, and - recommendations shall be made for a consistent estimation of costs. The United Kingdom Atomic Energy Authority (UKAEA) has a major programme for the environmental remediation of its former research and development sites at Dounreay, Windscale, Harwell and Winfrith together with the need to

  2. Levelised cost of electricity 2015

    Energy Technology Data Exchange (ETDEWEB)

    Stolzenberger, Christian; Then, Oliver [VGB PowerTech e.V., Essen (Germany)

    2015-07-01

    The electricity business is currently subject to dynamic and permanent change that is driven by innovation, learning curves and modifications of the electricity generation mix. A new edition of the ''Levelised Cost of Electricity (LCOE)'' was drafted under these circumstances. The fundamental idea behind the LCOE is to calculate the yearly average costs of building and operating plants and to compare these with the average energy generated each year.

  3. The cost of brain diseases

    DEFF Research Database (Denmark)

    DiLuca, Monica; Olesen, Jes

    2014-01-01

    Brain diseases represent a considerable social and economic burden in Europe. With yearly costs of about 800 billion euros and an estimated 179 million people afflicted in 2010, brain diseases are an unquestionable emergency and a grand challenge for neuroscientists.......Brain diseases represent a considerable social and economic burden in Europe. With yearly costs of about 800 billion euros and an estimated 179 million people afflicted in 2010, brain diseases are an unquestionable emergency and a grand challenge for neuroscientists....

  4. Levelised cost of electricity 2015

    International Nuclear Information System (INIS)

    Stolzenberger, Christian; Then, Oliver

    2015-01-01

    The electricity business is currently subject to dynamic and permanent change that is driven by innovation, learning curves and modifications of the electricity generation mix. A new edition of the ''Levelised Cost of Electricity (LCOE)'' was drafted under these circumstances. The fundamental idea behind the LCOE is to calculate the yearly average costs of building and operating plants and to compare these with the average energy generated each year.

  5. Measuring the Cost of Obsolescence

    International Nuclear Information System (INIS)

    White, Mark

    2006-01-01

    The Advanced Test Reactor (ATR) at the Idaho National Laboratory (INL) has provided the capability for irradiation testing of nuclear fuels and materials since 1967, and is expected to operate for several more years. Within the scope of extending the life of a nuclear plant is dealing with aging and obsolescence issues. A component can be considered obsolete if the manufacturer no longer supports the component, or if the manufacturer does not even exist anymore. Though these components can be considered obsolete, the cost of obsolescence may or may not be significant; it may be more cost-effective to leave and/or repair the component rather than to replace it. The project at hand is to develop a tool that will not only identify these components, series of components, or entire systems that are obsolete, but to quantify the cost of obsolescence. This engineering tool will be based on empirical formulas created from data collected from factors that deal with obsolescence. These factors are primarily, the cost of item replacement, current cost of maintenance, cost of maintenance of the replacement, cost of failure, risk of failure, safety, increase in performance/efficiency, length of manufacturer's support, and so forth. The objective is to be able to look at the outcome of this engineering tool and clearly see what needs to be replaced, be it a component, series of components, or an entire system. If there are several such replacements needed, which one(s) have the greatest priority for replacement. Therefore the engineering tool will identify, quantify, and prioritize the cost of obsolescence in the plant. An engineering tool of this type should find application in a number of nuclear and non-nuclear facilities. While the engineering tool is being developed, the first stage of development will be on system components. Once the foundation is set it will be used to evaluate other systems and eventually expand and develop the engineering tool for the entire plant

  6. Nuclear energy and social costs

    International Nuclear Information System (INIS)

    Ellens, S.H.

    1975-01-01

    The author introduces a new concept under the name 'social costs', defining it more or less as that which society is prepared to pay to solve the risks taken when a new technological system is introduced into that society. Social costs are the result of a complex of advantages and disadvantages inherent to a system. Applying this principle, a comparison is given of the health hazards involved in power generation by nuclear power plants and plants working on natural gas, oil or coal

  7. Methodology of cost benefit analyses

    International Nuclear Information System (INIS)

    Patrik, M.; Babic, P.

    2000-10-01

    The report addresses financial aspects of proposed investments and other steps which are intended to contribute to nuclear safety. The aim is to provide introductory insight into the procedures and potential of cost-benefit analyses as a routine guide when making decisions on costly provisions as one of the tools to assess whether a particular provision is reasonable. The topic is applied to the nuclear power sector. (P.A.)

  8. UNIPEDE Group reassesses generating costs

    International Nuclear Information System (INIS)

    Anon.

    1988-01-01

    The latest UNIPEDE study on the economics of electricity generation finds that the depressed price of coal on world markets has eroded the cost advantage of nuclear power. However, the situation is found to vary significantly between countries. Tables are presented, showing the relative competitiveness of coal and nuclear plant for base load generation, using both individual national fuel cycle price assumptions and common assumptions for imported fuel costs. (U.K.)

  9. Transaction Costs in Housing Markets

    OpenAIRE

    Ommeren, van, Jos

    2008-01-01

    According to economic theory, there are no strong reasons to tax (or to subsidise) residential moves, although low levels of taxation may be potentially justified to deal with the presence of externalities and economic stability. This is in contrast to practise in most countries where governments have created strong barriers to moving (transaction taxes, rent control) which induces substantial transaction costs. Likely, the welfare losses due to these government-induced transaction costs are ...

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

    Science.gov (United States)

    Vogl, Matthias

    2014-04-01

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

  11. Adherence and health care costs

    Directory of Open Access Journals (Sweden)

    Iuga AO

    2014-02-01

    Full Text Available Aurel O Iuga,1,2 Maura J McGuire3,4 1Johns Hopkins Bloomberg School of Public Health, 2Johns Hopkins University, 3Johns Hopkins Community Physicians, 4Johns Hopkins University School of Medicine, Baltimore, MD, USA Abstract: Medication nonadherence is an important public health consideration, affecting health outcomes and overall health care costs. This review considers the most recent developments in adherence research with a focus on the impact of medication adherence on health care costs in the US health system. We describe the magnitude of the nonadherence problem and related costs, with an extensive discussion of the mechanisms underlying the impact of nonadherence on costs. Specifically, we summarize the impact of nonadherence on health care costs in several chronic diseases, such as diabetes and asthma. A brief analysis of existing research study designs, along with suggestions for future research focus, is provided. Finally, given the ongoing changes in the US health care system, we also address some of the most relevant and current trends in health care, including pharmacist-led medication therapy management and electronic (e-prescribing. Keywords: patient, medication, adherence, compliance, nonadherence, noncompliance, cost

  12. Cost functions of greenhouse models

    International Nuclear Information System (INIS)

    Linderoth, H.

    2000-01-01

    The benchmark is equal to the cost (D) caused by an increase in temperature since the middle of the nineteenth century (T) of nearly 2.5 deg. C. According to mainstream economists, the benchmark is 1-2% of GDP, but very different estimates can also be found. Even though there appears to be agreement among a number of economists that the benchmark is 1-2% of GDP, major differences exist when it comes to estimating D for different sectors. One of the main problems is how to estimate non-market activities. Normally, the benchmark is the best guess, but due to the possibility of catastrophic events this can be considerable smaller than the mean. Certainly, the cost function is skewed to the right. The benchmark is just one point on the cost curve. To a great extent, cost functions are alike in greenhouse models (D = α ''.T'' λ). Cost functions are region and sector dependent in several models. In any case, both α (benchmark) and λ are rough estimates. Besides being dependent on α and λ, the marginal emission cost depends on the discount rate. In fact, because emissions have effects continuing for many years, the discount rate is clearly the most important parameter. (au) (au)

  13. Guideline to Estimate Decommissioning Costs

    Energy Technology Data Exchange (ETDEWEB)

    Yun, Taesik; Kim, Younggook; Oh, Jaeyoung [KHNP CRI, Daejeon (Korea, Republic of)

    2016-10-15

    The primary objective of this work is to provide guidelines to estimate the decommissioning cost as well as the stakeholders with plausible information to understand the decommissioning activities in a reasonable manner, which eventually contribute to acquiring the public acceptance for the nuclear power industry. Although several cases of the decommissioning cost estimate have been made for a few commercial nuclear power plants, the different technical, site-specific and economic assumptions used make it difficult to interpret those cost estimates and compare them with that of a relevant plant. Trustworthy cost estimates are crucial to plan a safe and economic decommissioning project. The typical approach is to break down the decommissioning project into a series of discrete and measurable work activities. Although plant specific differences derived from the economic and technical assumptions make a licensee difficult to estimate reliable decommissioning costs, estimating decommissioning costs is the most crucial processes since it encompasses all the spectrum of activities from the planning to the final evaluation on whether a decommissioning project has successfully been preceded from the perspective of safety and economic points. Hence, it is clear that tenacious efforts should be needed to successfully perform the decommissioning project.

  14. Proprietary hospitals in cost containment.

    Science.gov (United States)

    Jones, D A

    1985-08-23

    Any effort to control the rise in health care costs must start with analyzing the causes, which are really quite simple. Most cost control efforts fail because they do not address the causes. The causes are large subsidies in several forms that send a false message that health care is free and should be used abundantly, and expansive reimbursement programs that reward inefficient providers with higher payments. This combination of demand stimulation and cost-plus reimbursement produced the world's most expensive health care delivery system and strident calls for reform. A long overdue change in public policy took effect October 1, 1983, when Medicare payments moved from cost-plus reimbursement to fixed, prospectively determined prices. Because it addressed one of the causes of medical inflation, this change has been effective in slowing the rise in Medicare expenditures. Sponsorship of a hospital is not a determinant of its cost-effectiveness. There are examples of efficient and inefficient hospitals in both the voluntary and the investor-owned or taxpaying hospitals. The determining factor is the will of management to keep costs under control.

  15. The operating cost of electrocoagulation

    Energy Technology Data Exchange (ETDEWEB)

    Donini, J.C.; Kan, J.; Szynkarczuk, J.; Hassan, T.A.; Kar, K.L. (Canadian Centre for Mineral and Energy Technology, Devon, AB (Canada))

    1994-12-01

    The electrocoagulation of kaolinite and bentonite suspensions was studied in a pilot-scale electrocoagulation system to assess the operating cost and efficiency of the process. Factors affecting the operating cost such as formation of passivation layers on electrode plates, flow velocity, and concentration of NaCl in the suspension were examined. The operating costs investigated were the power cost of the electrocoagulation cell and the material cost due to the consumption of the aluminum electrode. Comparison was based on the settling properties of the treated product: turbidity, settling rate, and cake height. Higher NaCl concentration resulted in greater amounts of Al dissolved chemically and electrochemically into the suspension and thus a better clarity of the supernatant of the treated product. Increased flow velocity could reduce significantly the operating cost while improving both clarity of the supernatant and compactness of the sludge volume. The passivation layers developed quickly with time during the electrocoagulation process and more energy became wasted on the layers. 10 refs., 12 figs.

  16. State cost sharing of training

    International Nuclear Information System (INIS)

    Montgomery, J.M.; Flater, D.A.; Hughes, D.R. Sr.; Lubenau, J.O.; Merges, P.J.; Mobley, M.H.; Raglin, K.A.

    1989-08-01

    In March 1988, The Office of Governmental and Public Affairs (GPA) completed a report (NUREG-1311) entitled, ''Funding the NRC Training Program for States.'' This report responded to a Commission's request for study of NRC's long-standing practice of paying the travel and per diem of state personnel who attend NRC sponsored training. In May 1988, the Chairman endorsed the report in most respects but asked for further study of a cost sharing of travel and per diem costs. As a result, the Director of GPA's State, Local and Indian Tribe Programs (SLITP) established a Task Force comprised of representatives from the Conference of Radiation Control Program Directors, Inc., the Agreement States and the NRC to look at ways that the states can share the costs of NRC training, particularly travel and per diem. At the request of the Director, GPA, the Task Force also looked at related cost and quantity issues associated with the NRC training program for state personnel. This report includes a discussion of NRC and state perspectives on the issue of sharing travel and per diem costs, a discussion of options, and recommendations for likely cost savings and quality of training improvement. 1 ref., 3 figs., 2 tabs

  17. Nuclear plant life cycle costs

    International Nuclear Information System (INIS)

    Durante, R.W.

    1994-01-01

    Life cycle costs of nuclear power plants in the United States are discussed. The author argues that these costs have been mishandled or neglected. Decommissioning costs have escalated, e.g. from $328 per unit in 1991 to $370 in 1993 for the Sacramento Municipal Utility District, though they still only amount to less than 0.1 cent per kWh. Waste management has been complicated in the U.S. by the decision to abandon civilian reprocessing; by the year 2000, roughly 30 U.S. nuclear power units will have filled their storage pools; dry storage has been delayed, and will be an expense not originally envisaged. Some examples of costs of major component replacement are provided. No single component has caused as much operational disruption and financial penalties as the steam generator. Operation and maintenance costs have increased steadily, and now amount to more than 70% of production costs. A strategic plan by the Nuclear Power Oversight Committee (of U.S. utilities) will ensure that the ability to correctly operate and maintain a nuclear power plant is built into the original design. 6 figs

  18. Chapter 17. Engineering cost analysis

    Energy Technology Data Exchange (ETDEWEB)

    Higbee, Charles V.

    1998-01-01

    In the early 1970s, life cycle costing (LCC) was adopted by the federal government. LCC is a method of evaluating all the costs associated with acquisition, construction and operation of a project. LCC was designed to minimize costs of major projects, not only in consideration of acquisition and construction, but especially to emphasize the reduction of operation and maintenance costs during the project life. Authors of engineering economics texts have been very reluctant and painfully slow to explain and deal with LCC. Many authors devote less than one page to the subject. The reason for this is that LCC has several major drawbacks. The first of these is that costs over the life of the project must be estimated based on some forecast, and forecasts have proven to be highly variable and frequently inaccurate. The second problem with LCC is that some life span must be selected over which to evaluate the project, and many projects, especially renewable energy projects, are expected to have an unlimited life (they are expected to live for ever). The longer the life cycle, the more inaccurate annual costs become because of the inability to forecast accurately.

  19. Information Technology Budgets and Costs: Do You Know What Your Information Technology Costs Each Year?

    Science.gov (United States)

    Dugan, Robert E.

    2002-01-01

    Discusses yearly information technology costs for academic libraries. Topics include transformation and modernization activities that affect prices and budgeting; a cost model for information technologies; life cycle costs, including initial costs and recurring costs; cost benchmarks; and examples of pressures concerning cost accountability. (LRW)

  20. The real cost of energy

    International Nuclear Information System (INIS)

    Di Valdalbero, Domenico Rossetti

    2003-01-01

    Several studies have been carried out in recent years to assess the external costs (externalities) of energy, among them the European Commission's ExternE research project. An external cost occurs when the social or economic activities of one group of people have an impact on another group but that impact is not fully accounted for or compensated for by the first group. For example, a power station that generates emissions of pollutants and greenhouse gases imposes an external cost if these emissions cause damage to human health (fatal or non-fatal), contribute to global warming, or have adverse effects on crops and building materials. ExternE, which was carried out during the 1990s, is the most exhaustive study to date on the evaluation of the external costs associated with the production and consumption of energy and with energy-related activities. Despite the uncertainties associated with setting a value on external costs, the ExternE project has been successful in several ways and these are summarised together with the ways in which external costs to the environment and health can be taken into account or 'internalised'. One possibility is the imposition of eco-taxes. Another option would be to encourage or subsidise cleaner technologies, thereby avoiding socio-environmental costs. Renewable energy technologies, for example, have limited external costs. The results of ExternE have already been used as a basis for European Commission guidelines on state aid for environmental protection. The project's findings are also being used to support the Council of the European Union in formulating proposals for a Directive on the limits to be set for sulphur dioxide, nitrous oxides, particulates and lead in the atmosphere. In 2000, under the EU's Fifth Research and Technological Development Framework programme, a follow-up project was initiated. The purpose of NewExt (New Elements for the Assessment of External Costs from Energy Technologies) is to refine the methodology

  1. 49 CFR 19.27 - Allowable costs.

    Science.gov (United States)

    2010-10-01

    ... applicable to the entity incurring the costs. Thus, allowability of costs incurred by State, local or... Circular A-87, “Cost Principles for State and Local Governments.” The allowability of costs incurred by non... Principles for Non-Profit Organizations.” The allowability of costs incurred by institutions of higher...

  2. 29 CFR 95.27 - Allowable costs.

    Science.gov (United States)

    2010-07-01

    ... cost principles applicable to the entity incurring the costs. Thus, allowability of costs incurred by... Governments.” The allowability of costs incurred by non-profit organizations is determined in accordance with... Organizations.” The allowability of costs incurred by institutions of higher education is determined in...

  3. 24 CFR 84.27 - Allowable costs.

    Science.gov (United States)

    2010-04-01

    ... to the entity incurring the costs. Thus, allowability of costs incurred by State, local or federally..., “Cost Principles for State and Local Governments.” The allowability of costs incurred by non-profit...-Profit Organizations.” The allowability of costs incurred by institutions of higher education is...

  4. 7 CFR 550.25 - Allowable costs.

    Science.gov (United States)

    2010-01-01

    ... cost principles applicable to the entity incurring the costs. Thus, allowability of costs incurred by... at 2 CFR part 225. The allowability of costs incurred by non-profit organizations is determined in... at 2 CFR part 230. The allowability of costs incurred by institutions of higher education is...

  5. 36 CFR 1210.27 - Allowable costs.

    Science.gov (United States)

    2010-07-01

    ... applicable to the entity incurring the costs. Thus, allowability of costs incurred by State, local or... Circular A-87, “Cost Principles for State and Local Governments.” The allowability of costs incurred by non... Principles for Non-Profit Organizations.” The allowability of costs incurred by institutions of higher...

  6. 7 CFR 3019.27 - Allowable costs.

    Science.gov (United States)

    2010-01-01

    ... applicable to the entity incurring the costs. Thus, allowability of costs incurred by State, local or... Circular A-87, “Cost Principles for State and Local Governments.” The allowability of costs incurred by non... Principles for Non-Profit Organizations.” The allowability of costs incurred by institutions of higher...

  7. Trade costs in empirical New Economic Geography

    NARCIS (Netherlands)

    Bosker, E.M.; Garretsen, J.H.

    Trade costs are a crucial element of New Economic Geography (NEG) models. Without trade costs there is no role for geography. In empirical NEG studies the unavailability of direct trade cost data calls for the need to approximate these trade costs by introducing a trade cost function. In doing so,

  8. 2 CFR 215.27 - Allowable costs.

    Science.gov (United States)

    2010-01-01

    ... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Allowable costs. 215.27 Section 215.27... § 215.27 Allowable costs. For each kind of recipient, there is a set of Federal principles for determining allowable costs. Allowability of costs shall be determined in accordance with the cost principles...

  9. 24 CFR 583.135 - Administrative costs.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 3 2010-04-01 2010-04-01 false Administrative costs. 583.135... Administrative costs. (a) General. Up to five percent of any grant awarded under this part may be used for the purpose of paying costs of administering the assistance. (b) Administrative costs. Administrative costs...

  10. 40 CFR 791.50 - Costs.

    Science.gov (United States)

    2010-07-01

    ... 40 Protection of Environment 31 2010-07-01 2010-07-01 true Costs. 791.50 Section 791.50 Protection...) DATA REIMBURSEMENT Basis for Proposed Order § 791.50 Costs. (a) All costs reasonable and necessary to... tests, are eligible for reimbursement. Necessary costs include: (1) Direct and indirect costs of...

  11. 50 CFR 85.41 - Allowable costs.

    Science.gov (United States)

    2010-10-01

    ... 50 Wildlife and Fisheries 6 2010-10-01 2010-10-01 false Allowable costs. 85.41 Section 85.41... Use/Acceptance of Funds § 85.41 Allowable costs. (a) Allowable grant costs are limited to those costs... applicable Federal cost principles in 43 CFR 12.60(b). Purchase of informational signs, program signs, and...

  12. 34 CFR 300.16 - Excess costs.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false Excess costs. 300.16 Section 300.16 Education... DISABILITIES General Definitions Used in This Part § 300.16 Excess costs. Excess costs means those costs that... for an example of how excess costs must be calculated.) (Authority: 20 U.S.C. 1401(8)) ...

  13. 50 CFR 80.15 - Allowable costs.

    Science.gov (United States)

    2010-10-01

    ... 50 Wildlife and Fisheries 6 2010-10-01 2010-10-01 false Allowable costs. 80.15 Section 80.15... WILDLIFE RESTORATION AND DINGELL-JOHNSON SPORT FISH RESTORATION ACTS § 80.15 Allowable costs. (a) What are allowable costs? Allowable costs are costs that are necessary and reasonable for accomplishment of approved...

  14. 49 CFR 266.11 - Allowable costs.

    Science.gov (United States)

    2010-10-01

    ... 49 Transportation 4 2010-10-01 2010-10-01 false Allowable costs. 266.11 Section 266.11... TRANSPORTATION ACT § 266.11 Allowable costs. Allowable costs include only the following costs which are properly allocable to the work performed: Planning and program operation costs which are allowed under Federal...

  15. 29 CFR 4221.10 - Costs.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Costs. 4221.10 Section 4221.10 Labor Regulations Relating... PLANS ARBITRATION OF DISPUTES IN MULTIEMPLOYER PLANS § 4221.10 Costs. The costs of arbitration under... the costs of its own witnesses. (b) Other costs of arbitration. Except as provided in § 4221.6(d) with...

  16. 34 CFR 675.33 - Allowable costs.

    Science.gov (United States)

    2010-07-01

    ... costs. An institution's share of allowable costs may be in cash or in the form of services. The... 34 Education 3 2010-07-01 2010-07-01 false Allowable costs. 675.33 Section 675.33 Education... costs. (a)(1) Allowable and unallowable costs. Except as provided in paragraph (a)(2) of this section...

  17. What does an MRI scan cost?

    Science.gov (United States)

    Young, David W

    2015-11-01

    Historically, hospital departments have computed the costs of individual tests or procedures using the ratio of cost to charges (RCC) method, which can produce inaccurate results. To determine a more accurate cost of a test or procedure, the activity-based costing (ABC) method must be used. Accurate cost calculations will ensure reliable information about the profitability of a hospital's DRGs.

  18. A methodology for costing man-rem

    International Nuclear Information System (INIS)

    Bieber, C.

    1976-03-01

    An attempt is made to provide a methodology for costing man-rem in a way that can be applied to station conditions, based on 1974 Pickering G.S. data. Factors taken into account were social costs, exposure costs (dose accounting, training, dosimetry) temporary labour costs, and permanent replacement labour costs. A figure of $620/ man-rem was derived. (LL)

  19. 34 CFR 74.27 - Allowable costs.

    Science.gov (United States)

    2010-07-01

    ... Procedures or uniform cost accounting standards that comply with cost principles acceptable to ED. (b) The... OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial... principles for determining allowable costs. Allowability of costs are determined in accordance with the cost...

  20. 44 CFR 13.22 - Allowable costs.

    Science.gov (United States)

    2010-10-01

    ... uniform cost accounting standards that comply with cost principles acceptable to the Federal agency. ... STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.22 Allowable costs. (a... increment above allowable costs) to the grantee or subgrantee. (b) Applicable cost principles. For each kind...

  1. 24 CFR 85.22 - Allowable costs.

    Science.gov (United States)

    2010-04-01

    ... uniform cost accounting standards that comply with cost principles acceptable to the Federal agency. ... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.22 Allowable costs. (a... increment above allowable costs) to the grantee or subgrantee. (b) Applicable cost principles. For each kind...

  2. 36 CFR 1207.22 - Allowable costs.

    Science.gov (United States)

    2010-07-01

    ... uniform cost accounting standards that comply with cost principles acceptable to the Federal agency. ... GOVERNMENTS Post-Award Requirements Financial Administration § 1207.22 Allowable costs. (a) Limitation on use... increment above allowable costs) to the grantee or subgrantee. (b) Applicable cost principles. For each kind...

  3. 42 CFR 417.534 - Allowable costs.

    Science.gov (United States)

    2010-10-01

    ... typical “provider” costs, and costs (such as marketing, enrollment, membership, and operation of the HMO... principles applicable to provider costs, as set forth in § 417.536. (2) The allowability of other costs is determined in accordance with principles set forth in §§ 417.538 through 417.550. (3) Costs for covered...

  4. A Departmental Cost-Effectiveness Model.

    Science.gov (United States)

    Holleman, Thomas, Jr.

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

  5. 24 CFR 208.112 - Cost.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Cost. 208.112 Section 208.112... MULTIFAMILY SUBSIDIZED PROJECTS § 208.112 Cost. (a) The costs of the electronic transmission of the correctly... cost of contracting for those services, or the cost of centralizing the electronic transmission...

  6. 24 CFR 908.108 - Cost.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Cost. 908.108 Section 908.108..., RENTAL VOUCHER, AND MODERATE REHABILITATION PROGRAMS § 908.108 Cost. (a) General. The costs of the... computer hardware or software, or both, the cost of contracting for those services, or the cost of...

  7. 43 CFR 12.62 - Allowable costs.

    Science.gov (United States)

    2010-10-01

    ... uniform cost accounting standards that comply with cost principles acceptable to the Federal agency. ... COST PRINCIPLES FOR ASSISTANCE PROGRAMS Uniform Administrative Requirements for Grants and Cooperative... increment above allowable costs) to the grantee or subgrantee. (b) Applicable cost principles. For each kind...

  8. Low cost solar air heater

    International Nuclear Information System (INIS)

    Gill, R.S.; Singh, Sukhmeet; Singh, Parm Pal

    2012-01-01

    Highlights: ► Single glazed low cost solar air heater is more efficient during summer while double glazed is better in winter. ► For the same initial investment, low cost solar air heaters collect more energy than packed bed solar air heater. ► During off season low cost solar air heater can be stored inside as it is light in weight. - Abstract: Two low cost solar air heaters viz. single glazed and double glazed were designed, fabricated and tested. Thermocole, ultraviolet stabilised plastic sheet, etc. were used for fabrication to reduce the fabrication cost. These were tested simultaneously at no load and with load both in summer and winter seasons along with packed bed solar air heater using iron chips for absorption of radiation. The initial costs of single glazed and double glazed are 22.8% and 26.8% of the initial cost of packed bed solar air heater of the same aperture area. It was found that on a given day at no load, the maximum stagnation temperatures of single glazed and double glazed solar air heater were 43.5 °C and 62.5 °C respectively. The efficiencies of single glazed, double glazed and packed bed solar air heaters corresponding to flow rate of 0.02 m 3 /s-m 2 were 30.29%, 45.05% and 71.68% respectively in winter season. The collector efficiency factor, heat removal factor based on air outlet temperature and air inlet temperature for three solar air heaters were also determined.

  9. Activity – based costing method

    Directory of Open Access Journals (Sweden)

    Èuchranová Katarína

    2001-06-01

    Full Text Available Activity based costing is a method of identifying and tracking the operating costs directly associated with processing items. It is the practice of focusing on some unit of output, such as a purchase order or an assembled automobile and attempting to determine its total as precisely as poccible based on the fixed and variable costs of the inputs.You use ABC to identify, quantify and analyze the various cost drivers (such as labor, materials, administrative overhead, rework. and to determine which ones are candidates for reduction.A processes any activity that accepts inputs, adds value to these inputs for customers and produces outputs for these customers. The customer may be either internal or external to the organization. Every activity within an organization comprimes one or more processes. Inputs, controls and resources are all supplied to the process.A process owner is the person responsible for performing and or controlling the activity.The direction of cost through their contact to partial activity and processes is a new modern theme today. Beginning of this method is connected with very important changes in the firm processes.ABC method is a instrument , that bring a competitive advantages for the firm.

  10. Indirect costs of rheumatoid arthritis

    Directory of Open Access Journals (Sweden)

    Filip Raciborski

    2015-12-01

    Full Text Available It is estimated that in Poland about 400,000 persons in general suffer from inflammatory joint diseases, including rheumatoid arthritis (RA. Epidemiological surveys documenting the frequency and disturbance of musculoskeletal disorders in the Polish population are few in number. Most of the estimations are based on epidemiological data from other countries (prevalence of 0.5–1%. According to the data of the National Health Fund in Poland 135,000–157,000 persons in total are treated because of rheumatoid arthritis per year [ICD10 (International Statistical Classification of Diseases and Related Health Problems: M05, M06]. In the case of this group of diseases indirect costs significantly outweigh the direct costs. Indirect costs increase together with activity level of the disease. The cost analysis of productivity loss of RA patients indicates that sickness absenteeism and informal care are the most burdensome. At the national level it amounts in total from 1.2 billion to 2.8 billion PLN per year, depending on the method of analysis. These costs could be significantly reduced through early diagnosis and introduction of effective treatment.

  11. Costing methods for nuclear desalination

    International Nuclear Information System (INIS)

    1966-01-01

    The question of the methods used for costing desalination plants has been recognized as very important in the economic choice of a plant and its optimization. The fifth meeting of the Panel on the Use of Nuclear Energy in Saline Water Conversion, convened by the International Atomic Energy Agency in April 1965, noted this fact and recommended the preparation of a report on suitable methods for costing and evaluating nuclear desalination schemes. The Agency has therefore prepared this document, which was reviewed by an international panel of experts that met in Vienna from 18 to 22 April, 1966. The report contains a review of the underlying principles for costing desalination plants and of the various methods that have been proposed for allocating costs in dual-purpose plants. The effect of the different allocation methods on the water and power costs is shown at the end of the report. No attempt is made to recommend any particular method, but the possible limitations of each are indicated. It is hoped that this report will help those involved in the various phases of desalination projects

  12. The external costs of electricity

    International Nuclear Information System (INIS)

    Rabl, A.; Spadaro, J.V.

    2001-01-01

    This article presents an overview of the ExtrenE project (external costs of electricity) of the European Commission (EC). The damage caused by pollution has been calculated through analyses of the impact pathways which involve an analysis of the emission - dispersion - dose-response function - monetary estimation chain. The results are introduced for various cycles of combustible fuels (with several technological variants), indicating the confidence intervals. The cost of the damage is particularly high for coal. For example, for the coal-fired power stations in France (with the emission levels of 1995) it is approximately equal to the sales price of electricity. For natural gas, the cost of damage is approximately one-third that of coal. On the other hand, the damage costs for nuclear fuel and most forms of renewable energy are low, at a maximum just a few percent of the electricity price. The greatest part of these costs arises from health impact, particularly premature death. In order to avoid the controversy inherent in making a monetary assessment of mortality, especially if this is imposed upon future generations, the reduction in life expectancy due to the various combustible cycles is also indicated and the risks of nuclear energy are put into perspective via several comparisons. (authors)

  13. Costs of electronuclear fuel production

    International Nuclear Information System (INIS)

    Flaim, T.; Loose, V.

    1978-07-01

    The Los Alamos Scientific Laboratory (LASL) proposes to study the electronuclear fuel producer (EFP) as a means of producing fissile fuel to generate electricity. The main advantage of the EFP is that it may reduce the risks of nuclear proliferation by breeding 233 U from thorium, thereby avoiding plutonium separation. A report on the costs of electronuclear fuel production based upon two designs considered by LASL is presented. The findings indicate that the EFP design variations considered are not likely to result in electricity generation costs as low as the uranium fuel cycle used in the US today. At current estimates of annual fuel output (500 kg 233 U per EFP), the costs of electricity generation using fuel produced by the EFP are more than three times higher than generating costs using the traditional fuel cycle. Sensitivity analysis indicates that electronuclear fuel production would become cost competitive with the traditional uranium fuel cycle when U 3 O 8 (yellowcake) prices approach $1000 per pound

  14. Minimizing activated carbons production cost

    International Nuclear Information System (INIS)

    Stavropoulos, G.G.; Zabaniotou, A.A.

    2009-01-01

    A detailed economic evaluation of activated carbons production process from various raw materials is undertaken using the conventional economic indices (ROI, POT, and NPV). The fundamental factors that affect production cost were taken into account. It is concluded that for an attractive investment in activated carbons production one should select the raw material with the highest product yield, adopt a chemical activation production scheme and should base product price on product-surface area (or more generally on product adsorption capacity for the adsorbate in consideration). A raw material that well meets the above-mentioned criteria is petroleum coke but others are also promising (charcoals, and carbon black). Production cost then can be optimized by determining its minimum value of cost that results from the intercept between the curves of plant capacity and raw material cost - if any. Taking into account the complexity of such a techno-economic analysis, a useful suggestion could be to start the evaluations from a plant capacity corresponding to the break-even point, i. e. the capacity at which income equals production cost. (author)

  15. 48 CFR 931.205 - Selected costs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Selected costs. 931.205... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 931.205 Selected costs. ...

  16. 48 CFR 1231.205 - Selected costs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Selected costs. 1231.205... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 1231.205 Selected costs. ...

  17. 48 CFR 231.205 - Selected costs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Selected costs. 231.205... OF DEFENSE GENERAL CONTRACTING REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 231.205 Selected costs. ...

  18. 48 CFR 31.205 - Selected costs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Selected costs. 31.205... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205 Selected costs. ...

  19. 48 CFR 1331.205 - Selected costs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Selected costs. 1331.205... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 1331.205 Selected costs. ...

  20. 48 CFR 631.205 - Selected costs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Selected costs. 631.205... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts with Commercial Organizations 631.205 Selected costs. ...

  1. Relative costs to nuclear plants: international experience

    International Nuclear Information System (INIS)

    Souza, Jair Albo Marques de

    1992-03-01

    This work approaches the relative costs to nuclear plants in the Brazil. It also presents the calculation methods and its hypothesis to determinate the costs, and the nacional experience in costs of investment, operating and maintenance of the nuclear plants

  2. Cost Per Pound From Orbit

    Science.gov (United States)

    Merriam, M. L.

    2002-01-01

    Traditional studies of Reusable Launch Vehicle (RLV) designs have focused on designs that are completely reusable except for the fuel. This may not be realistic with current technology . An alternate approach is to look at partially reusable launch vehicles. This raises the question of which parts should be reused and which parts should be expendable. One approach is to consider the cost/pound of returning these parts from orbit. With the shuttle, this cost is about three times the cost/pound of launching payload into orbit. A subtle corollary is that RLVs are much less practical for higher orbits, such as the one on which the International Space Station resides, than they are for low earth orbits.

  3. Reduction of LNG FOB cost

    International Nuclear Information System (INIS)

    Aoki, Ichizo; Kikkawa, Yoshitsugi

    1997-01-01

    To achieve a competitive LNG price for the consumers against other energy sources, reduction of LNG FOB (Free on Board) cost i.e. LNG cost at LNG ship flange, will be the key item. It is necessary to perform a many optimization studies (or value engineering) for each stage of the LNG project. These stages are: Feasibility study; Conceptual design - FEED (Front End Engineering and Design); EPC (Engineering, Procurement and Construction); Operation and maintenance. Since the LNG plant forms one part of the LNG chain, starting from gas production to LNG receiving, and requires several billion US dollar of investment, the consequences of a plant shut down on the LNG chain are clear, it is, therefore, important to get high availability which will also contribute the reduction of LNG FOB cost. (au) 25 refs

  4. The Costs of Climate Change

    Science.gov (United States)

    Guo, Jason

    2018-03-01

    This research paper talks about the economic costs of climate change, as well as the costs involved in responding to climate change with alternative fuels. This paper seeks to show that climate change, although seemingly costly in the short run, will both save future generations trillions of dollars and serve as a good economic opportunity. Scientists have long argued that the fate of humanity depends on a shift towards renewable energy. However, this paper will make clear that there is also an economic struggle. By embracing alternative fuels, we will not only lessen the danger and the frequency of these natural disasters but also strengthen the world’s financial state. Although a common argument against responding to climate change is that it is too expensive to make the switch, this research shows that in the future, it will save millions of lives and trillions of dollars. The only question left for policymakers is whether they will grasp this energy source shift.

  5. Modifications to Replacement Costs System

    International Nuclear Information System (INIS)

    Godec, M.

    1989-01-01

    The purpose of this memorandum is to document the improvements and modifications made to the Replacement Costs of Crude Oil (REPCO) Supply Analysis System. While some of this work was performed under our previous support contract to DOE/ASFE, we are presenting all modifications and improvements are presented here for completeness. The memo primarily documents revisions made to the Lower-48 Onshore Model. Revisions and modifications made to other components and models in the REPCO system which are documented elsewhere are only highlighted in this memo. Generally, the modifications made to the Lower-48 Onshore Model reflect changes that have occurred in domestic drilling, oil field costs, and reserves since 1982, the date of the most recent available data used for the original Replacement Costs report, published in 1985

  6. Developing macroeconomic energy cost indicators

    International Nuclear Information System (INIS)

    Oberndorfer, Ulrich

    2012-01-01

    Indicators are more and more drawn on for policy making and assessment. This is also true for energy policy. However, while numerous different energy price figures are available, subordinate energy cost indicators are lacking. This paper lays out a general concept for such indicator sets and presents a flexible framework for representative and consistent energy cost indicators with an underlying weighting principle based on consumption shares. Their application would provide interesting new insights into the relationship between energy cost burdens of different sectors and countries. It would allow for more rigorous analysis in the field of energy economics and policy, particularly with regard to market monitoring and impact assessment as well as ex-post-policy analysis.

  7. The Cost of Troubleshooting Cost Clusters with Inside Information

    DEFF Research Database (Denmark)

    Ottosen, Thorsten Jørgen; Jensen, Finn V.

    2010-01-01

    Decision theoretical troubleshooting is about minimizing the expected cost of solving a certain problem like repairing a complicated man-made device. In this paper we consider situations where you have to take apart some of the device to get access to certain clusters and actions. Specifically, w...

  8. EPR project construction cost control

    International Nuclear Information System (INIS)

    Duflo, D.; Pouget-Abadie, X.; Dufour, A.; Kauffmann, G.

    2001-01-01

    The EPR project is now managed by EDF in cooperation with the German Utilities. The main engineering activities for this period are related to the preparation of construction project management, deepening of some safety issues, definition of the project technical reference. The EPR project concerns the so-called reference unit, that is an isolated first-off unit, with unit electrical power of about 1500 MW. The construction costs evaluated are those of the nuclear island, the conventional island, site facilities, installation work and the administrative buildings. The EPR project construction cost evaluation method applies to all the equipment installed and commissioned. It requires the availability of a preliminary project detailed enough to identify the bill of quantities. To these quantities are then assigned updated unit prices that are based either on cost bases for similar and recent facilities or taken from request for quotation for similar equipment or result from gains due to contractual conditions benefiting from simplifications in the functional and technical specifications. The input and output data are managed in a model that respects the breakdown on which the evaluation method is based. The structural organization of this method reflects a functional breakdown on the one hand (nuclear island, conventional island, common site elements) and on the other hand a breakdown according to equipment or activity (civil engineering, mechanics, electricity, instrumentation and control). This paper discusses the principle and the method of construction cost evaluation carried out, the cost data base and input and output parameters as well as results and oncoming cost analysis tasks. (author)

  9. The cost of nuclear accidents

    International Nuclear Information System (INIS)

    2015-01-01

    Proposed by a technical section of the SFEN, and based on a meeting with representatives of different organisations (OECD-NEA, IRSN, EDF, and European Nuclear Energy Forum), this publication addresses the economic consequences of a severe accident (level 6 or 7) within an electricity producing nuclear power plant. Such an assessment essentially relies on three pillars: release of radio-elements outside the reactor, the scenario of induced consequences, and the method of economic quantification. After a recall and a comment of safety arrangements, and of the generally admitted probability of such an accident, this document notices that several actors are concerned by nuclear energy and are trying to assess accident costs. The issue of how to assess a cost (or costs) of a nuclear accident is discussed: there are in fact several types of costs and consequences. Thus, some costs can be rather precisely quantified when some others can be difficult to assess or with uncertainty. The relevance of some cost categories appears to be a matter of discussion and one must not forget that consequences can occur on a long term. The need for methodological advances is outlined and three categories of technical objectives are identified for the assessment (efficiency of safety measures to be put forward to mitigate the risk via a better accident management, compensation of victims and nuclear civil responsibility, and comparison of electricity production sectors and assessment of externalisation to guide public choices). It is outlined that the impact of accidents depend on several factors, that the most efficient mean to limit consequences of accidents is of course to limit radioactive emissions

  10. Projected costs of generating electricity

    International Nuclear Information System (INIS)

    2005-01-01

    Previous editions of Projected Costs of Generating Electricity have served as the reference in this field for energy policy makers, electricity system analysts and energy economists. The study is particularly timely in the light of current discussions of energy policy in many countries. The joint IEA/NEA study provides generation cost estimates for over a hundred power plants that use a variety of fuels and technologies. These include coal-fired, gas-fired, nuclear, hydro, solar and wind plants. Cost estimates are also given for combined heat and power plants that use coal, gas and combustible renewables. Data and information for this study were provided by experts from 19 OECD member countries and 3 non-member countries. The power plants examined in the study use technologies available today and considered by participating countries as candidates for commissioning by 2010-2015 or earlier. Investors and other decision makers will also need to take the full range of other factors into account (such as security of supply, risks and carbon emissions) when selecting an electricity generation technology. The study shows that the competitiveness of alternative generation sources and technologies ultimately depends on many parameters: there is no clear-cut ''winner''. Major issues related to generation costs addressed in the report include: descriptions of state-of-the-art generation technologies; the methodologies for incorporating risk in cost assessments; the impact of carbon emission trading; and how to integrate wind power into the electricity grid. An appendix to the report provides country statements on generation technologies and costs. Previous studies in the series were published in 1983, 1986, 1990, 1993 and 1998. (author)

  11. Costs of biodiesel supply chain in Latvia

    International Nuclear Information System (INIS)

    Birzietis, G.; Kunkule, D.

    2003-01-01

    Biodiesels has already become reality in Latvia, but still not are extensively used due to number of reasons. Cost reduction would be one of the most efficient tools that could encourage wider use of biodiesel. Identifying costs in biodiesel supply chain and evaluating their weight in total cost of final product is the first step to finding most costly elements and potential for cost reduction. General cost breakdown in final price is calculated and analysed in this study (authors)

  12. Hospital staffing and hospital costs.

    Science.gov (United States)

    Andrew, R R

    1976-08-07

    A comparative study of costs per bed per day in teaching hospitals affiliated with Monash University compared with large non-teaching metropolitan hospitals (1964 to 1974) shows they are much higher in teaching hospitals. There is no evidence that this is due to the additional costs arising from the clinical schools. Research in the teaching hospitals and the accompanying high professional standards and demands on services are major factors accounting for the difference. Over the decade studied, the resident staff have increased by 77% and other salaried staff by 24%. The index of expenditure for the three teaching hospitals in the decade has increased by 386%.

  13. Social cost of pathological gambling.

    Science.gov (United States)

    Ladouceur, R; Boisvert, J M; Pépin, M; Loranger, M; Sylvain, C

    1994-12-01

    Pathological gambling creates enormous problems for the afflicted individuals, their families, employers, and society, and has numerous disastrous financial consequences. The present study evaluates the financial burdens of pathological gambling by questioning pathological gamblers in treatment in Gamblers Anonymous (n=60; 56 males, 4 females; mean age = 40 years old) about personal debts, loss of productivity at work, illegal activities, medical costs and the presence of other dependencies. Results show that important debts, loss of productivity at work and legal problems are associated with pathological gambling. Discussion is formulated in terms of the social cost of adopting a liberal attitude toward the legalization of various gambling activities.

  14. Insurance for replacement power costs

    International Nuclear Information System (INIS)

    Cleaver, A.

    1980-01-01

    Although careful consideration is given to insurance against physical damage to plant and equipment, little thought is given to the costs that will be incurred in replacing the power that is lost while a relatively efficient system is out of action. The results of an investigation carried out for a generating authority with an installed capacity of about 3000 MW is given. Replacement power costs for different cases of severity of damage range from Pound1.17m per month for damage to central services taking out all four units. (author)

  15. Sartans: differences, similitudes and costs

    Directory of Open Access Journals (Sweden)

    Orietta Zaniolo

    2008-06-01

    Full Text Available The search for a more specific and complete blockade of the hypertensive effects of angiotensin and of better tolerability than ACE-inhibitors has led to the development of angiotensin II receptor blockers (ARBs, which were introduced about 10 years ago. During this period they have been evaluated in several large studies in terms of efficacy and safety in reducing blood pressure, as well as for cardiovascular and renal protection. In patients with heart failure, valsartan, candesartan and, partially, losartan have been shown to be associated with positive outcomes both as monotherapy, when ACE-inhibitors are contraindicated or not tolerated, and in combination with ACE-inhibitors standard therapy. Among ARBs, valsartan is the only that is also approved for treatment of patients with both heart failure and recent myocardial infarction. In light of the high costs related to cardiovascular disorders, agents that reduce cardiovascular risk, like ARBs, represent a potential long-term health cost saving strategy, if used according to guidelines in approved indications. Valsartan has a daily cost which is lower than the mean cost of the class. Furthermore, this drug shows one of the lowest costs for patient brought to blood pressure goals in its class. In this paper, economic evaluations conducted on the results of large trials were reviewed. Their results add economic rationale to the therapeutic algorithms recommended by clinical guidelines on heart failure management; using valsartan, or other evaluated ARBs, in heart failure patients who are intolerant or contraindicated to ACE-inhibitors therapy, is expected to be highly cost/effective. In combination with ACE-inhibitors in those patients not on beta-blocker therapy, its cost/effectiveness is somewhat worse, but still acceptable, with an estimated cost of 15,000 USDs for life year saved. In summary, when used for approved indications, valsartan offers attractive economic features for the

  16. A low-cost colorimeter.

    Science.gov (United States)

    Jones, N B; Riley, C; Sheya, M S; Hosseinmardi, M M

    1984-01-01

    A need for a colorimeter with low capital and maintenance costs has been suggested for countries with foreign exchange problems and no local medical instrumentation industry. This paper puts forward a design for such a device based on a domestic light-bulb, photographic filters and photovoltaic cells. The principle of the design is the use of a balancing technique involving twin light paths for test solution and reference solution and an electronic bridge circuit. It is shown that proper selection of the components will allow the cost objectives to be met and also provide acceptable linearity, precision, accuracy and repeatability.

  17. 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...

  18. Projected Costs of Generating Electricity

    International Nuclear Information System (INIS)

    Plante, J.

    1998-01-01

    Every 3 to 4 years, the NEA undertakes a study on projected costs of generating electricity in OECD countries. This started in 1983 and the last study (1997) has just be completed. All together 5 studies were performed, the first three dealing with nuclear and coal options, while the 1992 and 1997 included also the gas option. The goal of the study is to compare, country by country, generating costs of nuclear, coal-fired and gas-fired power plants that could be commissioned in the respondent countries by 2005-2010

  19. Wood fuelled boiler operating costs

    International Nuclear Information System (INIS)

    Sandars, D.L.

    1995-01-01

    This report is a management study into the operating costs of wood-fired boilers. Data obtained from existing wood-fired plant has been analysed and interpreted using the principles of machinery management and the science that underlies the key differences between this fuel and any other. A set of budgeting principles has been developed for the key areas of labour requirement, insurance, maintenance and repair and electricity consumption. Other lesser cost centres such as the provision of shelter and the effects of neglect and accidents have also been considered, and a model constructed. (author)

  20. HARMONIZATION, HISTORICAL COST AND INVESTMENTS

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2016-06-01

    Full Text Available Choosing depreciation of assets; revaluation of tangible or keeping their historical cost; registration, whilst the tangible assets are entered in the conservation of amortization expenses or a corresponding adjustment to depreciation expense ascertained; choosing the method of evaluating stocks is accounting policies. IAS 40 is significant because it was the first time the International Accounting Standards Board has introduced a fair value accounting model for non-financial assets. All firms must provide fair value for their real estate assets either directly in the balance sheet in accordance with the fair value model choice, either in the footnotes below cost model selection.

  1. Measles: who pays the cost?

    OpenAIRE

    Hastings, A; Hostler, A; Solen, A

    1987-01-01

    An epidemic of measles resulting in 164 cases in a Leicester group practice was analysed by means of a case-control study and a questionnaire. Estimates were made of the physical, social, and financial costs to children, parents, and family doctors. On average each child was ill for 10.8 days and the illness cost his parents pounds 11.06. His family doctor spent 26 minutes providing care. These results provide an additional stimulus to the primary care team to promote the uptake of measles va...

  2. 75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2010-10-20

    ... cost accounting standards governing the measurement, assignment, and allocation of costs to contracts... Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts Executed and... and Budget (OMB), Office of Federal Procurement Policy, Cost Accounting Standards Board. ACTION...

  3. The friction cost method: a comment.

    Science.gov (United States)

    Johannesson, M; Karlsson, G

    1997-04-01

    The friction cost method has been proposed as an alternative to the human-capital approach of estimating indirect costs. We argue that the friction cost method is based on implausible assumptions not supported by neoclassical economic theory. Furthermore consistently applying the friction cost method would mean that the method should also be applied in the estimation of direct costs, which would mean that the costs of health care programmes are substantially decreased. It is concluded that the friction cost method does not seem to be a useful alternative to the human-capital approach in the estimation of indirect costs.

  4. CECP, Decommissioning Costs for PWR and BWR

    International Nuclear Information System (INIS)

    Bierschbach, M.C.

    1997-01-01

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

  5. Calculating the Unit Cost Factors for Decommissioning Cost Estimation of the Nuclear Research Reactor

    International Nuclear Information System (INIS)

    Jeong, Kwan Seong; Lee, Dong Gyu; Jung, Chong Hun; Lee, Kune Woo

    2006-01-01

    The estimated decommissioning cost of nuclear research reactor is calculated by applying a unit cost factor-based engineering cost calculation method on which classification of decommissioning works fitted with the features and specifications of decommissioning objects and establishment of composition factors are based. Decommissioning cost of nuclear research reactor is composed of labor cost, equipment and materials cost. Labor cost of decommissioning costs in decommissioning works are calculated on the basis of working time consumed in decommissioning objects. In this paper, the unit cost factors and work difficulty factors which are needed to calculate the labor cost in estimating decommissioning cost of nuclear research reactor are derived and figured out.

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2013-09-01

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

  7. The interplay between cost accounting knowledge and presentation formats in cost-based decision making

    NARCIS (Netherlands)

    Cardinaels, E.

    2008-01-01

    Most studies on cost-based decision-making examine the profit impact of cost reports that rely on different methods to allocate costs. In practice, firms’ cost reports often employ the same cost allocation method with subtle variations in the way that the cost data are presented. This paper examines

  8. On the cost of shame

    Science.gov (United States)

    Tieffenbach, Emma

    2014-01-01

    In his editorial, Nir Eyal argues that a nudge can exploit our propensity to feel shame in order to steer us toward certain choices. We object that shame is a cost and therefore cannot figure in the apparatus of a nudge. PMID:25489599

  9. Counting the cost of housing

    NARCIS (Netherlands)

    Michiel Ras; Evelien Eggink; Edwin van Gameren; Ingrid Ooms

    2006-01-01

    Original title: Uitgerekend wonen. The Dutch government exerts a great influence on the housing costs incurred by households. Tenants can apply for housing subsidy, while owner-occupiers can set their mortgage interest against their income tax. These measures have existed for a long time, but

  10. Costs of Colorectal Cancer Screening

    Centers for Disease Control (CDC) Podcasts

    2017-04-04

    A health economist talks about studies on figuring out the costs of running a colorectal cancer screening program, and how this can lead to better screening.  Created: 4/4/2017 by National Center for Chronic Disease Prevention and Health Promotion (NCCDPHP).   Date Released: 4/4/2017.

  11. Endogenous and costly institutional deterrence

    Science.gov (United States)

    David C. Kingsley; Thomas C. Brown

    2014-01-01

    Modern economies rely on central-authority institutions to regulate individual behaviour. Despite the importance of such institutions little is known about their formation within groups. In a public good experiment, groups selected the level of deterrence implemented by the institution, knowing that the administrative costs of the institution rose with the level of...

  12. Program Costs and Student Completion

    Science.gov (United States)

    Manning, Terri M.; Crosta, Peter M.

    2014-01-01

    Community colleges are under pressure to increase completion rates, prepare students for the workplace, and contain costs. Colleges need to know the financial implications of what are often perceived as routine decisions: course scheduling, program offerings, and the provision of support services. This chapter presents a methodology for estimating…

  13. Regulatory cost-risk study

    Energy Technology Data Exchange (ETDEWEB)

    1983-04-01

    This study is intended to provide some quantitative perspective by selecting certain examples of criteria for which estimates of risks and costs can be obtained, and the balance of the various risks, (i.e., internal versus external risks), can be put into perspective. 35 refs., 39 tabs. (JDB)

  14. Regulatory cost-risk study

    International Nuclear Information System (INIS)

    1983-04-01

    This study is intended to provide some quantitative perspective by selecting certain examples of criteria for which estimates of risks and costs can be obtained, and the balance of the various risks, (i.e., internal versus external risks), can be put into perspective. 35 refs., 39 tabs

  15. Demystifying the Cost Estimation Process

    Science.gov (United States)

    Obi, Samuel C.

    2010-01-01

    In manufacturing today, nothing is more important than giving a customer a clear and straight-forward accounting of what their money has purchased. Many potentially promising return business orders are lost because of unclear, ambiguous, or improper billing. One of the best ways of resolving cost bargaining conflicts is by providing a…

  16. The social costs of punishment

    NARCIS (Netherlands)

    van den Berg, Pieter; Molleman, Lucas; Weissing, Franz J.

    Lab experiments on punishment are of limited relevance for understanding cooperative behavior in the real world. In real interactions, punishment is not cheap, but the costs of punishment are of a different nature than in experiments. They do not correspond to direct payments or payoff deductions,

  17. School Security: Planning and Costs.

    Science.gov (United States)

    Hunter, Richard C.; Mazingo, Terri H.

    2003-01-01

    Describes efforts by two school districts to address the potential threats of shootings and other school disruptions: Baltimore City Public Schools in Maryland and Charlotte-Mecklenburg Public Schools in North Carolina. Also describes the growing costs of providing safety and security in elementary and secondary schools. (Contains 13 references.)…

  18. Projected costs of electricity generation

    International Nuclear Information System (INIS)

    Cameron, R.

    2010-01-01

    This paper describes the outcomes of a study on the projected costs of generating electricity. It presents the latest data available on electricity generating costs for a wide variety of fuels and technologies, including coal, gas, nuclear, hydro, onshore and offshore wind, biomass, solar, wave and tidal. The study reaches 2 key conclusions. First, at a 5% real interest rate, nuclear energy is the most competitive solution for base-load electricity generation followed by coal-fired plants without carbon capture and natural gas-fired combined plants. It should be noted that coal with carbon capture has not reached a commercial phase. Second, at a 10% interest rate, nuclear remains the most competitive in Asia and North America but in Europe, coal without carbon capture equipment, followed by coal with carbon capture equipment, and gas-fired combined cycle turbines are overall more competitive than nuclear energy. The results highlight the paramount importance of interest rates (this dependence is a direct consequence of the nuclear energy's high capital costs) and of the carbon price. For instance if we assume a 10% interest rate and a cost of 50 dollar per tonne of CO 2 , nuclear energy would become competitive against both coal and gas. (A.C.)

  19. How environmental costs impact DSM

    International Nuclear Information System (INIS)

    Sim, S.R.

    1991-01-01

    This article examines the impacts of environmental costs of electricity generation into utility planning of demand side management (DSM) programs. The topics include approach and assumptions, overview of spreadsheet approach, results of the analyses, and the application of this approach to other areas of utility management such as new generation projects, sales of new generation capacity, and utility liability and management prudency

  20. Hidden costs of nuclear power

    International Nuclear Information System (INIS)

    England, R.W.

    1979-01-01

    Mr. England contends that these hidden costs add up to a figure much higher than those that appear in the electric utilities' profit and loss account - costs that are borne by Federal taxpayers, by nuclear industry workers, and by all those people who must share their environment with nuclear facilities. Costs he details are additional deaths and illnesses resulting from exposure to radiation, and the use of tax dollars to clean up the lethal garbage produced by those activities. He asserts that careless handling of uranium ore and mill tailings in past years has apparently resulted in serious public health problems in those mining communities. In another example, Mr. England states that the failure to isolate uranium tailings physically from their environment has probably contributed to an acute leukemia rate in Mesa County, Colorado. He mentions much of the technology development for power reactors being done by the Federal government, not by private reactor manufacturers - thus, again, hidden costs that do not show up in electric bills of customers. The back end of the nuclear fuel cycle as a place for Federally subsidized research and development is discussed briefly. 1 figure, 2 tables

  1. Fixed Costs and Hours Constraints

    Science.gov (United States)

    Johnson, William R.

    2011-01-01

    Hours constraints are typically identified by worker responses to questions asking whether they would prefer a job with more hours and more pay or fewer hours and less pay. Because jobs with different hours but the same rate of pay may be infeasible when there are fixed costs of employment or mandatory overtime premia, the constraint in those…

  2. Low cost balancing unit design

    Science.gov (United States)

    Golembiovsky, Matej; Dedek, Jan; Slanina, Zdenek

    2017-06-01

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

  3. Marginal cost pricing of electricity

    International Nuclear Information System (INIS)

    Edsbaecker, G.

    1980-01-01

    The discipline is economics and the phenomenon is the power system. The purpose of this system is to produce, transmit and consume electricity in such a way that the sum of consumers and suppliers surplus in maximized. This is accomplished by the means of marginal cost pricing. The concepts of the power system and the relations prevailing between and among them are picked out, defined and analyzed in the frames of economic theory and operations research. Methods are developed aiming at efficient prices so that the short run function of the power system is managed in such a way that the sum of conumers and suppliers surplus is maximized within the framwork of this system, i.e. value of service of the power system is maximized. The task of developing such methods is accomplished subject to mixed production resources, transmission losses, periodic demand and also when there is lack of information concerning future and cost conditions. The main results are methods which take to account the conditions stated above. Methods not only allowing for traditional cost minimizing but also for maximation of value of service including a process of reaching optimum by gradual adaption when demand and cost curves are not known in advance. (author)

  4. The nitrogen abatement cost in wetlands

    International Nuclear Information System (INIS)

    Bystroem, Olof

    1998-01-01

    The costs of abating agricultural nitrogen pollution in wetlands are estimated. By linking costs for construction of wetlands to the denitrification capacity of wetlands, an abatement cost function can be formed. A construction-cost function and a denitrification function for wetlands is estimated empirically. This paper establishes a link between abatement costs and the nitrogen load on wetlands. Since abatement costs fluctuate with nitrogen load, ignoring this link results in incorrect estimates of abatement costs. The results demonstrate that wetlands have the capacity to provide low cost abatement of nitrogen compounds in runoff. For the Kattegatt region in Sweden, marginal abatement costs for wetlands are shown to be lower than costs of land use changing measures, such as extended land under fallow or cultivation of fuel woods, but higher than the marginal costs of reducing nitrogen fertilizer

  5. The lifetime cost of a magnetic refrigerator

    DEFF Research Database (Denmark)

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

    2016-01-01

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

  6. Integrated analysis considered mitigation cost, damage cost and adaptation cost in Northeast Asia

    Science.gov (United States)

    Park, J. H.; Lee, D. K.; Kim, H. G.; Sung, S.; Jung, T. Y.

    2015-12-01

    Various studies show that raising the temperature as well as storms, cold snap, raining and drought caused by climate change. And variety disasters have had a damage to mankind. The world risk report(2012, The Nature Conservancy) and UNU-EHS (the United Nations University Institute for Environment and Human Security) reported that more and more people are exposed to abnormal weather such as floods, drought, earthquakes, typhoons and hurricanes over the world. In particular, the case of Korea, we influenced by various pollutants which are occurred in Northeast Asian countries, China and Japan, due to geographical meteorological characteristics. These contaminants have had a significant impact on air quality with the pollutants generated in Korea. Recently, around the world continued their effort to reduce greenhouse gas and to improve air quality in conjunction with the national or regional development goals priority. China is also working on various efforts in accordance with the international flows to cope with climate change and air pollution. In the future, effect of climate change and air quality in Korea and Northeast Asia will be change greatly according to China's growth and mitigation policies. The purpose of this study is to minimize the damage caused by climate change on the Korean peninsula through an integrated approach taking into account the mitigation and adaptation plan. This study will suggest a climate change strategy at the national level by means of a comprehensive economic analysis of the impacts and mitigation of climate change. In order to quantify the impact and damage cost caused by climate change scenarios in a regional scale, it should be priority variables selected in accordance with impact assessment of climate change. The sectoral impact assessment was carried out on the basis of selected variables and through this, to derive the methodology how to estimate damage cost and adaptation cost. And then, the methodology was applied in Korea

  7. Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Partial Cost Theory

    Directory of Open Access Journals (Sweden)

    Toma Maria

    2017-01-01

    Looking from this perspective, in the present paper we have proposed that objectives, to approach the full cost calculation methods based on partial costs (direct-costing on the product or direct-costing evolved, and comparing them to determine the effect they have on the outcome of the period.

  8. The ITER reduced cost design

    International Nuclear Information System (INIS)

    Aymar, R.

    2000-01-01

    Six years of joint work under the international thermonuclear experimental reactor (ITER) EDA agreement yielded a mature design for ITER which met the objectives set for it (ITER final design report (FDR)), together with a corpus of scientific and technological data, large/full scale models or prototypes of key components/systems and progress in understanding which both validated the specific design and are generally applicable to a next step, reactor-oriented tokamak on the road to the development of fusion as an energy source. In response to requests from the parties to explore the scope for addressing ITER's programmatic objective at reduced cost, the study of options for cost reduction has been the main feature of ITER work since summer 1998, using the advances in physics and technology databases, understandings, and tools arising out of the ITER collaboration to date. A joint concept improvement task force drawn from the joint central team and home teams has overseen and co-ordinated studies of the key issues in physics and technology which control the possibility of reducing the overall investment and simultaneously achieving the required objectives. The aim of this task force is to achieve common understandings of these issues and their consequences so as to inform and to influence the best cost-benefit choice, which will attract consensus between the ITER partners. A report to be submitted to the parties by the end of 1999 will present key elements of a specific design of minimum capital investment, with a target cost saving of about 50% the cost of the ITER FDR design, and a restricted number of design variants. Outline conclusions from the work of the task force are presented in terms of physics, operations, and design of the main tokamak systems. Possible implications for the way forward are discussed

  9. Environmental taxes and transaction costs

    International Nuclear Information System (INIS)

    Vollebergh, Herman R.J.

    1994-06-01

    A well-known tax policy principle in the case of environmental bads holds that optimality would apply to a special class of environmental taxes, the so called Pigovian or effluent taxes (or fees or charges). However, an interesting paradox arises here for effluent taxes are seldom chosen in practical policies by governments. An explanation for this discrepancy is that effluent taxes are generally supposed to bring about the highest amount of transaction costs in order to enforce this kind of tax. This would be caused by the fact that usually large numbers of agents are involved if effluents are taken as the principal tax base. Unfortunately this explanation seems to boomerang for it brings about an impossibility result: effluent taxes can never be first best taxes if transaction costs are allowed. Up till now theoretical economics has not paid much attention to this problem. In contrast this essay offers an explanation for the discrepancy and it shows why the impossibility theorem is a paradox. As soon as one allows for transaction costs in welfare analysis, one not only has to acknowledge that such costs are attached to the internalization device but also to the initial status quo. Moreover, the amount of transaction costs is not independent of the tax contracts themselves, neither are the benefits of regulation through taxation. Accordingly a more general welfare assessment of questions where it is optimal to levy environmental taxes shows that first best Pigovian taxes need not be effluent taxes (even if abatement is possible), although in some cases effluent taxes might still be the best policy option from an economic perspective. 31 refs

  10. Environmental taxes and transaction costs

    Energy Technology Data Exchange (ETDEWEB)

    Vollebergh, Herman R.J. [Centre for Economic Policy OCFEB, Erasmus University Rotterdam (Netherlands)

    1994-06-01

    A well-known tax policy principle in the case of environmental bads holds that optimality would apply to a special class of environmental taxes, the so called Pigovian or effluent taxes (or fees or charges). However, an interesting paradox arises here for effluent taxes are seldom chosen in practical policies by governments. An explanation for this discrepancy is that effluent taxes are generally supposed to bring about the highest amount of transaction costs in order to enforce this kind of tax. This would be caused by the fact that usually large numbers of agents are involved if effluents are taken as the principal tax base. Unfortunately this explanation seems to boomerang for it brings about an impossibility result: effluent taxes can never be first best taxes if transaction costs are allowed. Up till now theoretical economics has not paid much attention to this problem. In contrast this essay offers an explanation for the discrepancy and it shows why the impossibility theorem is a paradox. As soon as one allows for transaction costs in welfare analysis, one not only has to acknowledge that such costs are attached to the internalization device but also to the initial status quo. Moreover, the amount of transaction costs is not independent of the tax contracts themselves, neither are the benefits of regulation through taxation. Accordingly a more general welfare assessment of questions where it is optimal to levy environmental taxes shows that first best Pigovian taxes need not be effluent taxes (even if abatement is possible), although in some cases effluent taxes might still be the best policy option from an economic perspective. 31 refs.

  11. Cost Estimating Cases: Educational Tools for Cost Analysts

    Science.gov (United States)

    1993-09-01

    only appropriate documentation should be provided. In other words, students should not submit all of the documentation possible using ACEIT , only that...case was their lack of understanding of the ACEIT software used to conduct the estimate. Specifically, many students misinterpreted the cost...estimating relationships (CERs) embedded in the 49 software. Additionally, few of the students were able to properly organize the ACEIT documentation output

  12. Implementing a trustworthy cost-accounting model.

    Science.gov (United States)

    Spence, Jay; Seargeant, Dan

    2015-03-01

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

  13. 14 CFR 151.41 - Project costs.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Project costs. 151.41 Section 151.41... FEDERAL AID TO AIRPORTS Rules and Procedures for Airport Development Projects § 151.41 Project costs. (a) For the purposes of subparts B and C, project costs consist of any costs involved in accomplishing a...

  14. Expanding the usefulness of unit supply cost

    International Nuclear Information System (INIS)

    McKenzie, M.B.; Petr, K.

    1992-01-01

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

  15. Market Impact Costs of Institutional Equity Trades

    NARCIS (Netherlands)

    Bikker, J.A.; Spierdijk, L.; van der Sluis, P.J.

    2008-01-01

    This article analyzes market impact costs of equity trading by one of the world's largest pension funds. We find that, on average, these costs are small in terms of market disruption, but substantial in terms of costs for the pension fund. Average market impact costs equal 20 basis points for buys

  16. Market Impact Costs of Institutional Equity Trades

    NARCIS (Netherlands)

    van der Sluis, P.J.; Bikker, J.A.; Spierdijk, L.

    2007-01-01

    This article analyzes market impact costs of equity trading by one of the world's largest pension funds. We find that, on average, these costs are small in terms of market disruption, but substantial in terms of costs for the pension fund. Average market impact costs equal 20 basis points for buys

  17. 33 CFR 214.11 - Costs.

    Science.gov (United States)

    2010-07-01

    ... 33 Navigation and Navigable Waters 3 2010-07-01 2010-07-01 false Costs. 214.11 Section 214.11... SUPPLIES OF DRINKING WATER § 214.11 Costs. Costs incurred by the Corps of Engineers in furnishing emergency... by the community generally will not be required. Costs of necessary measures for the decontamination...

  18. 7 CFR 319.73-4 - Costs.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 5 2010-01-01 2010-01-01 false Costs. 319.73-4 Section 319.73-4 Agriculture..., DEPARTMENT OF AGRICULTURE FOREIGN QUARANTINE NOTICES Coffee § 319.73-4 Costs. All costs of inspection... duty will be furnished without cost to the importer. ...

  19. 42 CFR 417.802 - Allowable costs.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 3 2010-10-01 2010-10-01 false Allowable costs. 417.802 Section 417.802 Public... PLANS Health Care Prepayment Plans § 417.802 Allowable costs. (a) General rule. The costs that are considered allowable for HCPP reimbursement are the same as those for reasonable cost HMOs and CMPs specified...

  20. 45 CFR 1180.56 - Allowable costs.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Allowable costs. 1180.56 Section 1180.56 Public... by a Grantee General Administrative Responsibilities § 1180.56 Allowable costs. (a) Determination of costs allowable under a grant is made in accordance with government-wide cost principles in applicable...

  1. 23 CFR 140.505 - Reimbursable costs.

    Science.gov (United States)

    2010-04-01

    ... 23 Highways 1 2010-04-01 2010-04-01 false Reimbursable costs. 140.505 Section 140.505 Highways... Administrative Settlement Costs-Contract Claims § 140.505 Reimbursable costs. (a) Federal funds may participate in administrative settlement costs which are: (1) Incurred after notice of claim, (2) Properly...

  2. Market impact costs of institutional equity trades

    NARCIS (Netherlands)

    Bikker, Jacob A.; Spierdijk, Laura; van der Sluis, Pieter Jelle

    2007-01-01

    This article analyzes market impact costs of equity trading by one of the world's largest pension funds. We find that, on average, these costs are small in terms of market disruption, but substantial in terms of costs for the pension fund. Average market impact costs equal 20 basis points for buys

  3. 34 CFR 304.21 - Allowable costs.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false Allowable costs. 304.21 Section 304.21 Education... Grantee § 304.21 Allowable costs. In addition to the allowable costs established in the Education... allowable expenditures by projects funded under the program: (a) Cost of attendance, as defined in Title IV...

  4. 7 CFR 330.107 - Costs.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 5 2010-01-01 2010-01-01 false Costs. 330.107 Section 330.107 Agriculture Regulations...; GARBAGE General Provisions § 330.107 Costs. All costs (including those incurred under § 330.106 of this... usual places of duty shall be furnished without cost to the person requesting the services, unless a...

  5. 24 CFR 700.115 - Program costs.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Program costs. 700.115 Section 700... PUBLIC AND INDIAN HOUSING PROGRAMS) CONGREGATE HOUSING SERVICES PROGRAM § 700.115 Program costs. (a) Allowable costs. (1) Allowable costs for direct provision of supportive services includes the provision of...

  6. 24 CFR 35.1135 - Eligible costs.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Eligible costs. 35.1135 Section 35....1135 Eligible costs. A PHA may use financial assistance received under the modernization program (CIAP....112 of this title. Eligible costs include: (a) Evaluation and insurance costs. Evaluation and hazard...

  7. 42 CFR 417.542 - Reinsurance costs.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 3 2010-10-01 2010-10-01 false Reinsurance costs. 417.542 Section 417.542 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED... PLANS Medicare Payment: Cost Basis § 417.542 Reinsurance costs. Reinsurance costs are not allowable. ...

  8. 7 CFR 352.14 - Costs.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 5 2010-01-01 2010-01-01 false Costs. 352.14 Section 352.14 Agriculture Regulations... OF AGRICULTURE PLANT QUARANTINE SAFEGUARD REGULATIONS § 352.14 Costs. All costs incident to the... assigned hours of duty at the usual places of duty shall be furnished without cost to the person requesting...

  9. 23 CFR 140.807 - Reimbursable costs.

    Science.gov (United States)

    2010-04-01

    ... 23 Highways 1 2010-04-01 2010-04-01 false Reimbursable costs. 140.807 Section 140.807 Highways... Highway Agency Audit Expense § 140.807 Reimbursable costs. (a) Federal funds may be used to reimburse an SHA for the following types of project related audit costs: (1) Salaries, wages, and related costs...

  10. 45 CFR 1336.71 - Administrative costs.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Administrative costs. 1336.71 Section 1336.71... Administrative costs. Reasonable administrative costs of the RLF may be paid out of the loan fund. The grant award agreement between the Loan Administrator and ANA will set forth the allowable administrative costs...

  11. 39 CFR 491.5 - Costs.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Costs. 491.5 Section 491.5 Postal Service UNITED... RATE COMMISSION § 491.5 Costs. The Postal Service's administrative costs in executing the garnishment action shall be added to each garnishment and the costs recovered shall be retained as offsetting...

  12. On production costs in vertical differentiation models

    OpenAIRE

    Dorothée Brécard

    2009-01-01

    In this paper, we analyse the effects of the introduction of a unit production cost beside a fixed cost of quality improvement in a duopoly model of vertical product differentiation. Thanks to an original methodology, we show that a low unit cost tends to reduce product differentiation and thus prices, whereas a high unit cost leads to widen product differentiation and to increase prices

  13. 45 CFR 602.22 - Allowable costs.

    Science.gov (United States)

    2010-10-01

    ... CFR part 31. Contract Cost Principles and Procedures, or uniform cost accounting standards that comply.... (b) Applicable cost principles. For each kind of organization, there is a set of Federal principles... principles applicable to the organization incurring the costs. The following chart lists the kinds of...

  14. 10 CFR 600.30 - Cost sharing.

    Science.gov (United States)

    2010-01-01

    ... research and development except where: (1) A research or development activity of a basic or fundamental... with the applicable cost principles: (i) Cash; (ii) Personnel costs; (iii) The value of a service... circular of the Office of Management and Budget; (iv) Indirect costs or facilities and administrative costs...

  15. 13 CFR 143.22 - Allowable costs.

    Science.gov (United States)

    2010-01-01

    ... to that circular 48 CFR part 31. Contract Cost Principles and Procedures, or uniform cost accounting... Financial Administration § 143.22 Allowable costs. (a) Limitation on use of funds. Grant funds may be used... grantee or subgrantee. (b) Applicable cost principles. For each kind of organization, there is a set of...

  16. 29 CFR 97.22 - Allowable costs.

    Science.gov (United States)

    2010-07-01

    ... accounting standards that comply with cost principles acceptable to the Federal agency. [53 FR 8069, 8087... LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 97.22 Allowable costs. (a... increment above allowable costs) to the grantee or subgrantee. (b) Applicable cost principles. For each kind...

  17. 29 CFR 1470.22 - Allowable costs.

    Science.gov (United States)

    2010-07-01

    ... to that circular 48 CFR part 31. Contract Cost Principles and Procedures, or uniform cost accounting... Financial Administration § 1470.22 Allowable costs. (a) Limitation on use of funds. Grant funds may be used... grantee or subgrantee. (b) Applicable cost principles. For each kind of organization, there is a set of...

  18. 45 CFR 92.22 - Allowable costs.

    Science.gov (United States)

    2010-10-01

    ... to that circular 48 CFR Part 31. Contract Cost Principles and Procedures, or uniform cost accounting... Financial Administration § 92.22 Allowable costs. (a) Limitation on use of funds. Grant funds may be used... grantee or subgrantee. (b) Applicable cost principles. For each kind of organization, there is a set of...

  19. 21 CFR 1403.22 - Allowable costs.

    Science.gov (United States)

    2010-04-01

    .... Contract Cost Principles and Procedures, or uniform cost accounting standards that comply with cost... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1403...) Applicable cost principles. For each kind of organization, there is a set of Federal principles for...

  20. 32 CFR 33.22 - Allowable costs.

    Science.gov (United States)

    2010-07-01

    ... accounting standards that comply with cost principles acceptable to the Federal agency. ... Post-Award Requirements Financial Administration § 33.22 Allowable costs. (a) Limitation on use of... allowable costs) to the grantee or subgrantee. (b) Applicable cost principles. For each kind of organization...

  1. Product costing program for wood component manufacturers

    Science.gov (United States)

    Adrienn Andersch; Urs Buehlmann; Jeff Palmer; Janice K Wiedenbeck; Steve. Lawser

    2013-01-01

    Accurate and timely product costing information is critically important for companies in planning the optimal utilization of company resources. While an overestimation of product costs can lead to loss of potential business and market share, underestimation of product costs can result in financial losses to the company. This article introduces a product costing program...

  2. 45 CFR 2541.220 - Allowable costs.

    Science.gov (United States)

    2010-10-01

    ... accounting standards that comply with cost principles acceptable to the Federal agency. ... the grantee or subgrantee. (b) Applicable cost principles. For each kind of organization, there is a set of Federal principles for determining allowable costs. Allowable costs will be determined in...

  3. 48 CFR 31.202 - Direct costs.

    Science.gov (United States)

    2010-10-01

    ... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.202 Direct... amount as an indirect cost if the accounting treatment— (1) Is consistently applied to all final cost... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Direct costs. 31.202...

  4. Instructional Cost Analysis: History and Present Inadequacies.

    Science.gov (United States)

    Humphrey, David A.

    The cost analysis of instruction is conducted according to principles of teaching and learning that have often become historically dated. Using today's costing systems prevents determination of whether cost effectiveness actually exists. The patterns of instruction in higher education and the systems employed for instructional cost analysis are…

  5. Cost Accounting: Production and Equipment Services.

    Science.gov (United States)

    Schmid, William T.

    Cost accounting for audiovisual productions should include direct costs, and, in some cases, the media administrator may have to calculate a per-hour surcharge for general operating overhead as well. Such procedures enable the administrator to determine cost effectiveness, to control cost overruns, and to generate more staff efficiency. Cost…

  6. Cost Efficiency in Public Higher Education.

    Science.gov (United States)

    Robst, John

    This study used the frontier cost function framework to examine cost efficiency in public higher education. The frontier cost function estimates the minimum predicted cost for producing a given amount of output. Data from the annual Almanac issues of the "Chronicle of Higher Education" were used to calculate state level enrollments at two-year and…

  7. How Much? Cost Models for Online Education.

    Science.gov (United States)

    Lorenzo, George

    2001-01-01

    Reviews some of the research being done in the area of cost models for online education. Describes a cost analysis handbook; an activity-based costing model that was based on an economic model for traditional instruction at the Indiana University Purdue University Indianapolis; and blending other costing models. (LRW)

  8. 32 CFR 203.6 - Cost principles.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 2 2010-07-01 2010-07-01 false Cost principles. 203.6 Section 203.6 National... Cost principles. (a) Non-profit contractors must comply with the cost principles in OMB Circular A-122...) For-profit contractors and subcontractors must comply with the cost principles in the FAR (48 CFR part...

  9. 7 CFR 3015.111 - Cost principles.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Cost principles. 3015.111 Section 3015.111... § 3015.111 Cost principles. (a) The cost principles prescribed by subpart T of this part require prior... approvals required by the cost principles are in § 3015.196. Procedures for prior approvals required by this...

  10. 25 CFR 700.467 - Construction costs.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Construction costs. 700.467 Section 700.467 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES Discretionary Funds § 700.467 Construction costs. Construction costs and costs relating to construction such as...

  11. Food irradiation : estimates of cost of processing

    International Nuclear Information System (INIS)

    Krishnamurthy, K.; Bongirwar, D.R.

    1987-01-01

    For estimating the cost of food irradiation, three factors have to be taken into consideration. These are : (1) capital cost incurred on irradiation device and its installation, (2) recurring or running cost which includes maintenance cost and operational expenditure, and (3) product specific cost dependent on the factors specific to the food item to be processed, its storage, handling and distribution. A simple method is proposed to provide estimates of capital costs and running costs and it is applied to prepare a detailed estimate of costs for irradiation processing of onions and fish in India. The cost of processing onions worked out to be between Rs. 40 to 120 per 1000 Kg and for fish Rs 354 per 1000 Kg. These estimates do not take into account transparation costs and fluctuations in marketing procedures. (M.G.B.). 7 tables

  12. Pursuing Photovoltaic Cost-Effectiveness

    DEFF Research Database (Denmark)

    Yang, Yongheng; Koutroulis, Eftichios; Sangwongwanich, Ariya

    2017-01-01

    loading of the power devices. However, its feasibility is challenged by the associated energy losses. An increase of the inverter lifetime and a reduction of the energy yield can alter the cost of energy, demanding an optimization of the power limitation. Therefore, aiming at minimizing the Levelized Cost...... be flexibly performed. As an advanced control strategy, the Absolute Active Power Control (AAPC) can effectively solve the overloading issues by limiting the maximum possible PV power to a certain level (i.e., the power limitation), and also benefit the inverter reliability due to the reduction in the thermal...... performance in terms of LCOE and energy production can be obtained by enabling the AAPC strategy, compared to the conventional PV inverter operating only in the maximum power point tracking mode. In the presented case study, the minimum of the LCOE is achieved for the PV system when the power limit...

  13. FY 1997 cost savings report

    International Nuclear Information System (INIS)

    Sellards, J.B.

    1998-01-01

    With the end of the cold war, funding for the Environmental Management program increased rapidly as nuclear weapons production facilities were shut down, cleanup responsibilities increased, and facilities were transferred to the cleanup program. As funding for the Environmental Management (EM) program began to level off in response to Administration and Congressional efforts to balance the Federal budget, the program redoubled its efforts to increase efficiency and get more productivity out of every dollar. Cost savings and enhanced performance are an integral pair of Hanford Site operations. FY1997 was the third year of a cost savings program that was initially defined in FY 1995. The definitions and process remained virtually the same as those used in FY 1996

  14. Reference costs for power generation

    International Nuclear Information System (INIS)

    2003-12-01

    The first part of the 2003 study of reference costs for power generation has been completed. It was carried out by the General Directorate for Energy and Raw Materials (DGEMP) of the French Ministry of the Economy, Finance and Industry, with the collaboration of power-plant operators, construction firms and many other experts. A Review Committee of experts including economists (Forecasting Department, French Planning Office), qualified public figures, representatives of power-plant construction firms and operators, and non-governmental organization (NGO) experts, was consulted in the final phase. The study examines the costs of power generated by different methods (i.e. nuclear and fossil-fuel [gas-, coal-, and oil-fired] power plants) in the context of an industrial operation beginning in the year 2015. - The second part of the study relating to decentralized production methods (wind, photovoltaic, combined heat and power) is still in progress and will be presented at the beginning of next year. - 1. Study approach: The study is undertaken mainly from an investor's perspective and uses an 8% discount rate to evaluate the expenses and receipts from different years. In addition, the investment costs are considered explicitly in terms of interest during construction. - 2. Plant operating on a full-time basis (year-round): The following graph illustrates the main conclusions of the study for an effective operating period of 8000 hours. It can be seen that nuclear is more competitive than the other production methods for a year-round operation with an 8% discount rate applied to expenses. This competitiveness is even better if the costs related to greenhouse-gas (CO 2 ) emission are taken into account in estimating the MWh cost price. Integrating the costs resulting from CO 2 emissions by non-nuclear fuels (gas, coal), which will be compulsory as of 2004 with the transposition of European directives, increases the total cost per MWh of these power generation methods

  15. Costs of global climate protection

    International Nuclear Information System (INIS)

    Krause, F.

    1992-01-01

    This paper discusses the cost implications of the air pollution abatement recommendations contained in a recently published IPSEP (International Project for Sustainable Energy Paths) study on the feasibility of the abatement of carbon dioxide emissions deemed significantly responsible for the greenhouse effect and its associated negative impacts on this planet's climatic equilibrium. The air pollution abatement strategies are to be enforced in five highly industrialized European countries - Germany, France, Great Britain, Italy and Holland. The study's overall results indicate the feasibility of 50% reductions in carbon dioxide emissions within the next 30 years even with a more than doubling of GNP's and a contemporaneous phase-out of nuclear power production, and all this taking place in a cost effective way and with increased employment. In addition, IPSEP's report states that the implementation of effective program management strategies would bolster Western Europe's competitiveness on a global scale

  16. Reducing costs by reducing size

    International Nuclear Information System (INIS)

    Hayns, M.R.; Shepherd, J.

    1991-01-01

    The present paper discusses briefly the many factors, including capital cost, which have to be taken into account in determining whether a series of power stations based on a small nuclear plant can be competitive with a series based on traditional large unit sizes giving the guaranteed level of supply. The 320 MWe UK/US Safe Integral Reactor is described as a good example of how the factors discussed can be beneficially incorporated into a design using proven technology. Finally it goes on to illustrate how the overall costs of a generating system can indeed by reduced by use of the 320 MWe Safe Integral Reactor rather than conventional units of around 1200 MWe. (author). 9 figs

  17. Shield cost minimization using SWAN

    International Nuclear Information System (INIS)

    Watkins, E.F.; Annese, C.E.; Greenspan, E.

    1993-01-01

    The common approach to the search for minimum cost shield designs is open-quotes trial-and-errorclose quotes; it proceeds as follows: 1. Based on prior experience and intuition, divide the shield into zones and assume their composition. 2. Solve the transport equation and calculate the relevant performance characteristics. 3. Change the composition or the geometry of one or a few of the zones and repeat step 2. 4. Repeat step 3 many times until the shield design appears to be optimal. 5. Select a different set of constituents and repeat steps 2,3, and 4. 6. Repeate step 5 a few or many times until the designer can point to the most cost-effective design

  18. The cost of nuclear desalination

    International Nuclear Information System (INIS)

    1966-01-01

    Full text: What would be the cost of fresh water obtained by desalination of sea or brackish water with the help of a nuclear reactor? What methods are being employed for such costing and evaluation? These are basic questions for the increasing number of countries which are considering water desalination for the production of drinking water or for industrial or agricultural purposes. Following the recommendations of a panel of experts convened by the IAEA in Vienna, Austria, in April 1965, the Agency is now preparing a report on the desalination methods used or developed in various countries. Another panel met in Vienna in April of the current year, to help the Agency with the final draft of this report which is due to be published this autumn. The panel, 20 experts from 7 countries, was chaired consecutively by Mr. N. Carrillo (Mexico) and Mr. V.N. Meckoni (India). (author)

  19. Cost Estimates and Investment Decisions

    International Nuclear Information System (INIS)

    Emhjellen, Kjetil; Emhjellen Magne; Osmundsen, Petter

    2001-08-01

    When evaluating new investment projects, oil companies traditionally use the discounted cashflow method. This method requires expected cashflows in the numerator and a risk adjusted required rate of return in the denominator in order to calculate net present value. The capital expenditure (CAPEX) of a project is one of the major cashflows used to calculate net present value. Usually the CAPEX is given by a single cost figure, with some indication of its probability distribution. In the oil industry and many other industries, it is common practice to report a CAPEX that is the estimated 50/50 (median) CAPEX instead of the estimated expected (expected value) CAPEX. In this article we demonstrate how the practice of using a 50/50 (median) CAPEX, when the cost distributions are asymmetric, causes project valuation errors and therefore may lead to wrong investment decisions with acceptance of projects that have negative net present values. (author)

  20. Supplemental report on cost estimates'

    International Nuclear Information System (INIS)

    1992-01-01

    The Office of Management and Budget (OMB) and the U.S. Army Corps of Engineers have completed an analysis of the Department of Energy's (DOE) Fiscal Year (FY) 1993 budget request for its Environmental Restoration and Waste Management (ERWM) program. The results were presented to an interagency review group (IAG) of senior-Administration officials for their consideration in the budget process. This analysis included evaluations of the underlying legal requirements and cost estimates on which the ERWM budget request was based. The major conclusions are contained in a separate report entitled, ''Interagency Review of the Department of Energy Environmental Restoration and Waste Management Program.'' This Corps supplemental report provides greater detail on the cost analysis

  1. 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...

  2. Process Approach to Cost of Quality

    Directory of Open Access Journals (Sweden)

    Katarzyna Szczepańska

    2009-12-01

    Full Text Available Contemporary understanding comprehending cost of quality is connected both with the sphere of the management, as well as the operational activity. Borders of considering the category of quality costs moved beyond the technical – technological area. Trial including costs let the quality for classifying them with reference to all action carried out in the modern enterprise. Standard models of quality costs and the activity – based costing appointed new prospects of economics of the quality in the business administration.

  3. Cost Reporting at a Navy Branch Clinic

    Science.gov (United States)

    1993-03-01

    John Wiley & Sons, 1991. 15 Horngren , Charles, Cost Accounting -=A Managerial Emphasis, 5th Edition, Prentice Hall, Inc., Englewood Cliffs, N.J., 1982...traditionally reported under a partial cost reporting system. By applying basic principles of managerial accounting , a full cost reporting system is...traditionally reported under a partial cost reporting system. By applying basic principles of managerial accounting , a proposed full cost reporting

  4. Cost Allocation and Overpricing of Spare Parts.

    Science.gov (United States)

    1986-09-01

    traditional cost allocation process as reported in accounting literature. Horngren reported there are essen- tially three facets of cost allocation as...is for more than one unit of a product. Horngren reports cost accounting systems commonly have two major cost objectives: departments and products (8...Standards Board: Standards, Rules, and Regulations. Washington: Government Printing Office, 1985. 8. Horngren , Charles T. Cost Accounting : A Managerial

  5. Preliminary Multivariable Cost Model for Space Telescopes

    Science.gov (United States)

    Stahl, H. Philip

    2010-01-01

    Parametric cost models are routinely used to plan missions, compare concepts and justify technology investments. Previously, the authors published two single variable cost models based on 19 flight missions. The current paper presents the development of a multi-variable space telescopes cost model. The validity of previously published models are tested. Cost estimating relationships which are and are not significant cost drivers are identified. And, interrelationships between variables are explored

  6. Environmental costs of mercury pollution

    Energy Technology Data Exchange (ETDEWEB)

    Hylander, Lars D. [Department of Earth Sciences, Air and Water Science, Uppsala University, Villavaegen 16, S-752 36 Uppsala (Sweden); Goodsite, Michael E. [Department of Chemistry, Environmental Chemistry Research Group, University of Southern Denmark, Campusvej 55, DK-5230 Odense M (Denmark)

    2006-09-01

    Mercury (Hg) has been used for millennia in many applications, primarily in artisanal mining and as an electrode in the chlor-alkali industry. It is anthropogenically emitted as a pollutant from coal fired power plants and naturally emitted, primarily from volcanoes. Its unique chemical characteristics enable global atmospheric transport and it is deposited after various processes, ultimately ending up in one of its final sinks, such as incorporated into deep sediment or bioaccumulated, primarily in the marine environment. All forms of Hg have been established as toxic, and there have been no noted biological benefits from the metal. Throughout time, there have been notable incidents of Hg intoxication documented, and the negative health effects have been documented to those chronically or acutely exposed. Today, exposure to Hg is largely diet or occupationally dependent, however, many are exposed to Hg from their amalgam fillings. This paper puts a tentative monetary value on Hg polluted food sources in the Arctic, where local, significant pollution sources are limited, and relates this to costs for strategies avoiding Hg pollution and to remediation costs of contaminated sites in Sweden and Japan. The case studies are compiled to help policy makers and the public to evaluate whether the benefits to the global environment from banning Hg and limiting its initial emission outweigh the benefits from its continued use or lack of control of Hg emissions. The cases we studied are relevant for point pollution sources globally and their remediation costs ranged between 2500 and 1.1 million US$ kg{sup -1} Hg isolated from the biosphere. Therefore, regulations discontinuing mercury uses combined with extensive flue gas cleaning for all power plants and waste incinerators is cost effective. (author)

  7. The cost of renewable energy

    International Nuclear Information System (INIS)

    Luebbert, E.

    1994-01-01

    Analyses reveal that the economic efficiency of plants for solar water heating and of wind power plants and photovoltaic power plants must be evaluated carefully. The growing photovoltaics market must be cherished and expanded. Energy demands cannot be covered by photovoltaics before 2050, and much research remains to be done until then. The efficiency and service life of plants must be improved, and the cost must be reduced considerably. (orig.) [de

  8. Federal Debt and Interests Costs

    Science.gov (United States)

    1993-05-01

    refunding, , state or lo- by clearing easy profits. To bar this abuse-- cal government sells bonds whose proceeds which is known as tax arbitrage --federal...rate. violating the arbitrage ban. SLGs carry a maximum interest rate of one-eighth of a per- Foreign Series. Foreign series securities, is- centage...or costs are unpredictable and vestors devote to nonproductive hedging focus instead on any of several economic bene- and increase the willingness of

  9. Content, Cost, Chance, and Collection

    OpenAIRE

    Lorenzen, Mark

    2007-01-01

    This Working Paper argues that the film industry is a paradigmatic example of how the organization of the cultural economy is shaped by balancing creativity with contextual issues. In the film industry, organization is far from determined only by creative concerns for content production: Issues of cost, chance and collection also play important roles. Through analyzing creativity and its context in the film industry, the paper explains the industry’s organization, and opens up for understandi...

  10. HARMONIZATION, HISTORICAL COST AND INVESTMENTS

    OpenAIRE

    Valentin Gabriel CRISTEA

    2016-01-01

    Choosing depreciation of assets; revaluation of tangible or keeping their historical cost; registration, whilst the tangible assets are entered in the conservation of amortization expenses or a corresponding adjustment to depreciation expense ascertained; choosing the method of evaluating stocks is accounting policies. IAS 40 is significant because it was the first time the International Accounting Standards Board has introduced a fair value accounting model for non-financial assets. All firm...

  11. Inspections - a cost effective approach

    International Nuclear Information System (INIS)

    Joseph, C.

    1981-01-01

    This paper describes a cost effective approach for inspections of Computerized Nuclear Materials Control and Accounting Systems (CNMCAS). Highlighted is the capability to conduct an inspection program via portable telephone terminals from off-site locations. The program can be applied to various materials management functions including materials control, quality assurance, and materials accounting. The system is designed to facilitate inspections by both external and internal groups

  12. Reduction of mesqa improvement costs

    Directory of Open Access Journals (Sweden)

    Mohamed Ahmed Saad ElFetyany

    2017-10-01

    Results show that using the revised approach brings down the cost of mesqa improvement from nearly 10,000LE/fed at present to about 6000LE/fed. These reductions based on the analyses of different mesqa modelling through the adoption of certain parameters such as feasibility of the revised design, effective application of continuous flow for water distribution, and downsizing of the capacity of improved mesqas.

  13. Why activity based costing (ABC) is still tagging behind the traditional costing in Malaysia?

    OpenAIRE

    Rasiah, Devinaga

    2011-01-01

    This study compares activity-based costing (ABC) model and traditional costing method in Malaysia. Activity based costing (ABC) which was developed into the manufacturing/service sectors in Malaysia. It calculates the cost and performance of activities, resources and cost objects. It can be considered as an alternative model to Traditional Cost-based accounting systems. In this study the results indicated that most operations managers believed that their present cost systems were adequate for...

  14. The cost of occupational dose

    International Nuclear Information System (INIS)

    Fleishman, A.B.; Clark, M.J.

    1980-01-01

    The optimization of radiological protection will routinely involve the balancing of public and occupational exposure, particularly within the nuclear fuel cycle. For example the reduction of public exposure from an effluent stream could lead to increases in occupational exposure from treatment, storage and disposal operations. A methodology is propased for the estimation of the cost of occupational exposure in the UK (Pound man-Sv -1 ) based on valuations of changes in risk. A variable value for the cost of the occupational man-Sv is obtained depending on per caput dose levels. The values at particular per caput dose levels are different for occupational workers and the general public, because of different demography and assumptions on risk perception and aversion. They are however approximately the same when the per caput doses are expressed as percentages of the dose limits for workers and the general public respectively. An example of the application of the derived cost of the occupational man-Sv to an optimisation problem is given. (author)

  15. Energy cost of seed drying

    Directory of Open Access Journals (Sweden)

    Weerachet Jittanit

    2017-11-01

    Full Text Available In this work, the energy costs of drying corn, rice and wheat seeds between 3 drying options were compared. They consisted of 1 two-stage drying by using fluidised bed dryer (FBD in the 1st stage and in-store dryer (ISD in the 2nd stage, 2 single-stage drying by fixed bed dryer (FXD and 3 two-stage drying by using FXD in the 1st  stage and ISD in the 2nd  stage. The drying conditions selected for comparison were proved to be safe for seed viability by the previous studies. The results showed that the drying options 2 and 3 consumed less energy than option 1. However, the benefits from lower energy cost must be weighed against some advantages of using FBD. Furthermore, it appeared that running the burners of FXD and ISD for warming up the ambient air during humid weather condition could shorten drying time significantly with a little higher energy cost.

  16. Empathic concern drives costly altruism

    Science.gov (United States)

    FeldmanHall, Oriel; Dalgleish, Tim; Evans, Davy; Mobbs, Dean

    2015-01-01

    Why do we self-sacrifice to help others in distress? Two competing theories have emerged, one suggesting that prosocial behavior is primarily motivated by feelings of empathic other-oriented concern, the other that we help mainly because we are egoistically focused on reducing our own discomfort. Here we explore the relationship between costly altruism and these two sub-processes of empathy, specifically drawing on the caregiving model to test the theory that trait empathic concern (e.g. general tendency to have sympathy for another) and trait personal distress (e.g. predisposition to experiencing aversive arousal states) may differentially drive altruistic behavior. We find that trait empathic concern – and not trait personal distress – motivates costly altruism, and this relationship is supported by activity in the ventral tegmental area, caudate and subgenual anterior cingulate, key regions for promoting social attachment and caregiving. Together, this data helps identify the behavioral and neural mechanisms motivating costly altruism, while demonstrating that individual differences in empathic concern-related brain responses can predict real prosocial choice. PMID:25462694

  17. Communication cost of entanglement transformations

    International Nuclear Information System (INIS)

    Hayden, Patrick; Winter, Andreas

    2003-01-01

    We study the amount of communication needed for two parties to transform some given joint pure state into another one, either exactly or with some fidelity. Specifically, we present a method to lower bound this communication cost even when the amount of entanglement does not increase. Moreover, the bound applies even if the initial state is supplemented with unlimited entanglement in the form of EPR (Einstein-Podolsky-Rosen) pairs and the communication is allowed to be quantum mechanical. We then apply the method to the determination of the communication cost of asymptotic entanglement concentration and dilution. While concentration is known to require no communication whatsoever, the best known protocol for dilution, discovered by H.-K. Lo and S. Popescu [Phys. Rev. Lett. 83, 1459 (1999)], requires exchange of a number of bits that is of the order of the square root of the number of EPR pairs. Here we prove a matching lower bound of the same asymptotic order, demonstrating the optimality of the Lo-Popescu protocol up to a constant factor and establishing the existence of a fundamental asymmetry between the concentration and dilution tasks. We also discuss states for which the minimal communication cost is proportional to their entanglement, such as the states recently introduced in the context of 'embezzling entanglement' (W. van Dam and P. Hayden, e-print quant-ph/0201041)

  18. Linear collider systems and costs

    International Nuclear Information System (INIS)

    Loew, G.A.

    1993-05-01

    The purpose of this paper is to examine some of the systems and sub-systems involved in so-called ''conventional'' e + e - linear colliders and to study how their design affects the overall cost of these machines. There are presently a total of at least six 500 GeV c. of m. linear collider projects under study in the world. Aside from TESLA (superconducting linac at 1.3 GHz) and CLIC (two-beam accelerator with main linac at 30GHz), the other four proposed e + e - linear colliders can be considered ''conventional'' in that their main linacs use the proven technique of driving room temperature accelerator sections with pulsed klystrons and modulators. The centrally distinguishing feature between these projects is their main linac rf frequency: 3 GHz for the DESY machine, 11.424 GHz for the SLAC and JLC machines, and 14 GHz for the VLEPP machine. The other systems, namely the electron and positron sources, preaccelerators, compressors, damping rings and final foci, are fairly similar from project to project. Probably more than 80% of the cost of these linear colliders will be incurred in the two main linacs facing each other and it is therefore in their design and construction that major savings or extra costs may be found

  19. Uncertainty in relative cost investigation

    International Nuclear Information System (INIS)

    Bunn, D.; Viahos, K.

    1989-01-01

    One of the consequences of the privatization of the Central Electricity Generating Board has been a weakening of the economic case for nuclear generation over coal. Nuclear has higher capital, but lower operating costs than coal and is therefore favoured in capital budgeting by discounting at lower rates of return. In the Sizewell case (in 1987), discounting at the public sector rate of 5 per cent favoured nuclear. However, the private sector will require higher rates of return, thus rendering nuclear less attractive. Hence the imposition by the government of a diversity constraint on the privatized industry to ensure that contracts are made for a minimum fraction of non-fossil (essentially nuclear) energy. An electricity capacity planning model was developed to estimate the costs of imposing various non-fossil energy constraints on the planning decision of a privatized electricity supply industry, as a function of various discount rates. Using a large-scale linear programming technique, the model optimizes over a 50 year horizon the schedule of installation, and mix of generating capacity, both with and without a minimum non-fossil constraint. The conclusion is that the opportunity cost of diversity may be a complex joint substation of more than one type of plant (eg coal and gas) depending on the discount rate. (author)

  20. The Cost of Relapse in Schizophrenia.

    Science.gov (United States)

    Pennington, Mark; McCrone, Paul

    2017-09-01

    Schizophrenia is a chronic and debilitating mental illness characterised by periods of relapse that require resource intensive management. Quantifying the cost of relapse is central to the evaluation of the cost effectiveness of treating schizophrenia. We aimed to undertake a comprehensive search of the available literature on the cost of relapse. We performed a search on multiple databases (MEDLINE, Embase, PsycINFO and Health Management Information Consortium) for any study reporting a cost of relapse or data from which such a cost could be calculated. Costs are reported in 2015 international dollars. We found 16 studies reporting costs associated with relapse over a defined period of time and identified a cost associated with hospitalisation for relapse in 43 studies. Eight clinical decision analyses also provided cost estimates. Studies from the US report excess costs of relapse of $6033-$32,753 (2015 Purchasing Power Parity dollars [PPP$]) over periods of 12-15 months. European studies report excess costs of $8665-$18,676 (2015 PPP$) over periods of 6-12 months. Estimates of the cost of hospitalisation for relapse are more diverse, and associated with marked differences in typical length of stay across jurisdictions. Wide ranges in the estimated cost of relapse may reflect differences in sample section and relapse definition as well as practice styles and differences in resource costs. Selection of the most appropriate cost estimate should be guided by the definition of relapse and the analysis setting.

  1. Laboratory cost control and financial management software.

    Science.gov (United States)

    Mayer, M

    1998-02-09

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

  2. Do randomized controlled trials discuss healthcare costs?

    Directory of Open Access Journals (Sweden)

    G Michael Allan

    Full Text Available BACKGROUND: Healthcare costs, particularly pharmaceutical costs, are a dominant issue for most healthcare organizations, but it is unclear if randomized controlled trials (RCTs routinely discuss costs. Our objective was to assess the frequency and factors associated with the inclusion of costs in RCTs. METHODS AND FINDINGS: We randomly sampled 188 RCTs spanning three years (2003-2005 from six high impact journals. The sample size for RCTs was based on a calculation to estimate the inclusion of actual drug costs with a precision of +/-3%. Two reviewers independently extracted cost data and study characteristics. Frequencies were calculated and potential characteristics associated with the inclusion of costs were explored. Actual drug costs were included in 4.7% (9/188 of RCTs; any actual costs were included in 7.4% (14/188 of RCTs; and any mention of costs was included in 27.7% (52/188 of RCTs. As the amount of industry funding increased across RCTs, from non-profit to mixed to fully industry funded RCTs, there was a statistically significant reduction in the number of RCTs with any actual costs (Cochran-Armitage test, p = 0.005 and any mention of costs (Cochran-Armitage test, p = 0.02. Logistic regression analysis also indicated funding was associated with the inclusion of any actual cost (OR = 0.34, p = 0.009 or any mention of costs (OR = 0.63, p = 0.02. Journal, study conclusions, study location, primary author's country and product age were not associated with inclusion of cost information. CONCLUSION: While physicians are encouraged to consider costs when prescribing drugs for their patients, actual drug costs were provided in only 5% of RCTs and were not mentioned at all in 72% of RCTs. Industry funded trials were less likely to include cost information. No other factors were associated with the inclusion of cost information.

  3. Do randomized controlled trials discuss healthcare costs?

    Science.gov (United States)

    Allan, G Michael; Korownyk, Christina; LaSalle, Kate; Vandermeer, Ben; Ma, Victoria; Klein, Douglas; Manca, Donna

    2010-08-23

    Healthcare costs, particularly pharmaceutical costs, are a dominant issue for most healthcare organizations, but it is unclear if randomized controlled trials (RCTs) routinely discuss costs. Our objective was to assess the frequency and factors associated with the inclusion of costs in RCTs. We randomly sampled 188 RCTs spanning three years (2003-2005) from six high impact journals. The sample size for RCTs was based on a calculation to estimate the inclusion of actual drug costs with a precision of +/-3%. Two reviewers independently extracted cost data and study characteristics. Frequencies were calculated and potential characteristics associated with the inclusion of costs were explored. Actual drug costs were included in 4.7% (9/188) of RCTs; any actual costs were included in 7.4% (14/188) of RCTs; and any mention of costs was included in 27.7% (52/188) of RCTs. As the amount of industry funding increased across RCTs, from non-profit to mixed to fully industry funded RCTs, there was a statistically significant reduction in the number of RCTs with any actual costs (Cochran-Armitage test, p = 0.005) and any mention of costs (Cochran-Armitage test, p = 0.02). Logistic regression analysis also indicated funding was associated with the inclusion of any actual cost (OR = 0.34, p = 0.009) or any mention of costs (OR = 0.63, p = 0.02). Journal, study conclusions, study location, primary author's country and product age were not associated with inclusion of cost information. While physicians are encouraged to consider costs when prescribing drugs for their patients, actual drug costs were provided in only 5% of RCTs and were not mentioned at all in 72% of RCTs. Industry funded trials were less likely to include cost information. No other factors were associated with the inclusion of cost information.

  4. Evaluation of activity-based costing versus resource-based relative value costing.

    Science.gov (United States)

    Berlin, Mark F; Smith, Tommy H

    2004-01-01

    Activity-based costing (ABC) and relative value units costing (RVU) are two approaches that a practice manager can use to determine the cost of physician services. Each costing approach has features that provide distinction as well as differentiation in the cost estimates that are estimated. This paper will provide cost estimates under each approach along with cost estimates under a hybrid approach that merges features from each costing approach known as the ABC-RVU costing technique. A comparison of the results will be provided.

  5. Capital-cost behavior: is nuclear different

    International Nuclear Information System (INIS)

    Lotze, C.D.; Riordan, B.J.

    1978-01-01

    The capital costs of coal-fired and nuclear power plants are found to be comparable when costs for pollution control are included. Trends in capital costs reveal a similar rate gain that retains the same economic balance. Graphs of selected cost indices are used to show that the rapid increase in direct construction costs is not unique to nuclear plants, those of hydroelectric plants as well as coal-fired having the same pattern. Comparisons of indirect capital costs, based on analyses of direct capital and total capital costs, show estimated average growth rates of total costs to be 14% for coal and 13.6% for nuclear, while direct cost growth rates are 10.2% and 10.4%. The economics of market competition can be expected to push alternative energy source projects into balance

  6. Costs and effects in lumbar spinal fusion

    DEFF Research Database (Denmark)

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

    2007-01-01

    of the Dallas Pain Questionnaire and the Low Back Pain Rating Scale at baseline and 2 years postoperatively. Regression models were used to reveal determinants for costs and effects. Costs and effects were analyzed as a net-benefit measure to reveal determinants for cost-effectiveness, and finally, adjusted...... areas. Multi-level fusion and surgical technique significantly affected the net-benefit as well. Surprisingly, no correlation was found between treatment costs and treatment effects. Incremental analysis suggested that the probability of posterior instrumentation being cost-effective was limited......Although cost-effectiveness is becoming the foremost evaluative criterion within health service management of spine surgery, scientific knowledge about cost-patterns and cost-effectiveness is limited. The aims of this study were (1) to establish an activity-based method for costing at the patient...

  7. Analysis and modeling of rail maintenance costs

    Directory of Open Access Journals (Sweden)

    Amir Ali Bakhshi

    2012-01-01

    Full Text Available Railroad maintenance engineering plays an important role on availability of roads and reducing the cost of railroad incidents. Rail is of the most important parts of railroad industry, which needs regular maintenance since it covers a significant part of total maintenance cost. Any attempt on optimizing total cost of maintenance could substantially reduce the cost of railroad system and it can reduce total cost of the industry. The paper presents a new method to estimate the cost of rail failure using different cost components such as cost of inspection and cost of risk associated with possible accidents. The proposed model of this paper is used for a real-world case study of railroad transportation of Tehran region and the results have been analyzed.

  8. Supply disruption cost for power network planning

    International Nuclear Information System (INIS)

    Kjoelle, G.H.

    1992-09-01

    A description is given of the method of approach to calculate the total annual socio-economic cost of power supply disruption and non-supplied energy, included the utilities' cost for planning. The total socio-economic supply disruption cost is the sum of the customers' disruption cost and the utilities' cost for failure and disruption. The mean weighted disruption cost for Norway for one hour disruption is NOK 19 per kWh. The customers' annual disruption cost is calculated with basis in the specific disruption cost referred to heavy load (January) and dimensioning maximum loads. The loads are reduced by factors taking into account the time variations of the failure frequency, duration, the loads and the disruption cost. 6 refs

  9. NASA Instrument Cost/Schedule Model

    Science.gov (United States)

    Habib-Agahi, Hamid; Mrozinski, Joe; Fox, George

    2011-01-01

    NASA's Office of Independent Program and Cost Evaluation (IPCE) has established a number of initiatives to improve its cost and schedule estimating capabilities. 12One of these initiatives has resulted in the JPL developed NASA Instrument Cost Model. NICM is a cost and schedule estimator that contains: A system level cost estimation tool; a subsystem level cost estimation tool; a database of cost and technical parameters of over 140 previously flown remote sensing and in-situ instruments; a schedule estimator; a set of rules to estimate cost and schedule by life cycle phases (B/C/D); and a novel tool for developing joint probability distributions for cost and schedule risk (Joint Confidence Level (JCL)). This paper describes the development and use of NICM, including the data normalization processes, data mining methods (cluster analysis, principal components analysis, regression analysis and bootstrap cross validation), the estimating equations themselves and a demonstration of the NICM tool suite.

  10. An analysis of energy conservation measure costs

    International Nuclear Information System (INIS)

    Jones, R.; Ellis, R.; Gellineau, D.

    1990-01-01

    This paper reports on a Denver Support Office project to evaluate cost estimation in the Institutional Conservation Program. Unit cost characteristics and cost prediction accuracy were evaluated from 1,721 Energy Conservation Measures (ECMs) and 390 Technical Assistance (TA) reports funded in the last six years. This information is especially useful to state and DOE review engineers in determining the reasonableness of future cost estimates. The estimated cost provisions for TA report grants were generally adequate to cover the actual costs. Individually, there was a tendency for TA reports to cost less than estimated by about 10%. TA report unit costs averaged $.09 to $.11 per square foot, and decreased as the building size increased. Individually, there was a tendency for ECMs to cost more than estimated by about 17%. Overall, the estimated costs of the 1,721 measures were $20.4 minion, while the actual costs were $21.4 million. This 4.6% difference indicates that, overall, ECM cost estimates have provided a reasonable basis for grant awards. There was a high variation in ECM unit costs. The data did not support speculation that there is a tendency to manipulate cost estimates to fit ECMs within the simple payback eligibility criteria of 2 to 10 years

  11. Estimated cost of overactive bladder in Thailand.

    Science.gov (United States)

    Prasopsanti, Kriangsak; Santi-Ngamkun, Apirak; Pornprasit, Kanokwan

    2007-11-01

    To estimate the annual direct and indirect costs of overactive bladder (OAB) in indigenous Thai people aged 18 years and over in the year 2005. Economically based models using diagnostic and treatment algorithms from clinical practice guidelines and current disease prevalence data were used to estimate direct and indirect costs of OAB. Prevalence and event probability estimates were obtained from the literature, national data sets, and expert opinion. Costs were estimated from a small survey using a cost questionnaire and from unit costs of King Chulalongkorn Memorial Hospital. The annual cost of OAB in Thailand is estimated as 1.9 billion USD. It is estimated to consume 1.14% of national GDP The cost includes 0.33 billion USD for direct medical costs, 1.3 billion USD for direct, nonmedical costs and 0.29 billion USD for indirect costs of lost productivity. The largest costs category was direct treatment costs of comorbidities associated with OAB. Costs of OAB medication accountedfor 14% of the total costs ofOAB.

  12. Potential costs of breast augmentation mammaplasty.

    Science.gov (United States)

    Schmitt, William P; Eichhorn, Mitchell G; Ford, Ronald D

    2016-01-01

    Augmentation mammaplasty is one of the most common surgical procedures performed by plastic surgeons. The aim of this study was to estimate the cost of the initial procedure and its subsequent complications, as well as project the cost of Food and Drug Administration (FDA)-recommended surveillance imaging. The potential costs to the individual patient and society were calculated. Local plastic surgeons provided billing data for the initial primary silicone augmentation and reoperative procedures. Complication rates used for the cost analysis were obtained from the Allergen Core study on silicone implants. Imaging surveillance costs were considered in the estimations. The average baseline initial cost of silicone augmentation mammaplasty was calculated at $6335. The average total cost of primary breast augmentation over the first decade for an individual patient, including complications requiring reoperation and other ancillary costs, was calculated at $8226. Each decade thereafter cost an additional $1891. Costs may exceed $15,000 over an averaged lifetime, and the recommended implant surveillance could cost an additional $33,750. The potential cost of a breast augmentation, which includes the costs of complications and imaging, is significantly higher than the initial cost of the procedure. Level III, economic and decision analysis study. Copyright © 2015 British Association of Plastic, Reconstructive and Aesthetic Surgeons. Published by Elsevier Ltd. All rights reserved.

  13. Cost of Sawing Timber (COST) Module (Version 1.0) for Windows®

    Science.gov (United States)

    A. Jefferson, Jr. Palmer; Janice K. Wiedenbeck; Robert W. Mayer; Robert W. Mayer

    2005-01-01

    The Cost of Sawing Timber (COST) Module calculates the cost of operations per minute and per thousand board feet for a hardwood sawmill. It may be used independently or as a source of cost information for use in sawmill efficiency software such as the SOLVE program. Cost figures are calculated on the basis of information entered by the user. Sawmill managers use these...

  14. 48 CFR 9904.401 - Cost accounting standard-consistency in estimating, accumulating and reporting costs.

    Science.gov (United States)

    2010-10-01

    ... Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.401 Cost... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard...

  15. 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.

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

    NARCIS (Netherlands)

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

    2007-01-01

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

  17. Incorporating psychological influences in probabilistic cost analysis

    Energy Technology Data Exchange (ETDEWEB)

    Kujawski, Edouard; Alvaro, Mariana; Edwards, William

    2004-01-08

    Today's typical probabilistic cost analysis assumes an ''ideal'' project that is devoid of the human and organizational considerations that heavily influence the success and cost of real-world projects. In the real world ''Money Allocated Is Money Spent'' (MAIMS principle); cost underruns are rarely available to protect against cost overruns while task overruns are passed on to the total project cost. Realistic cost estimates therefore require a modified probabilistic cost analysis that simultaneously models the cost management strategy including budget allocation. Psychological influences such as overconfidence in assessing uncertainties and dependencies among cost elements and risks are other important considerations that are generally not addressed. It should then be no surprise that actual project costs often exceed the initial estimates and are delivered late and/or with a reduced scope. This paper presents a practical probabilistic cost analysis model that incorporates recent findings in human behavior and judgment under uncertainty, dependencies among cost elements, the MAIMS principle, and project management practices. Uncertain cost elements are elicited from experts using the direct fractile assessment method and fitted with three-parameter Weibull distributions. The full correlation matrix is specified in terms of two parameters that characterize correlations among cost elements in the same and in different subsystems. The analysis is readily implemented using standard Monte Carlo simulation tools such as {at}Risk and Crystal Ball{reg_sign}. The analysis of a representative design and engineering project substantiates that today's typical probabilistic cost analysis is likely to severely underestimate project cost for probability of success values of importance to contractors and procuring activities. The proposed approach provides a framework for developing a viable cost management strategy for

  18. Cost of capital to the hospital sector.

    Science.gov (United States)

    Sloan, F A; Valvona, J; Hassan, M; Morrisey, M A

    1988-03-01

    This paper provides estimates of the cost of equity and debt capital to for-profit and non-profit hospitals in the U.S. for the years 1972-83. The cost of equity is estimated using, alternatively, the Capital Asset Pricing Model and Arbitrage Pricing Theory. We find that the cost of equity capital, using either model, substantially exceeded anticipated inflation. The cost of debt capital was much lower. Accounting for the corporate tax shield on debt and capital paybacks by cost-based insurers lowered the net cost of capital to hospitals.

  19. Nuclear power costs in the UK

    Energy Technology Data Exchange (ETDEWEB)

    Sweet, C [Polytechnic of the South Bank, London (UK)

    1978-06-01

    An attempt is made to assess the available evidence on nuclear power costs, to evaluate the adequacy of published statistics, and to determine where the balance of advantage lies. The case rests on four factors - the load factor, calculations of fuel and capital costs, research and development costs, and most importantly, whether there is net benefit over costs. It is felt that if the flow of information concerning the difficult and confusing position in which the nuclear power industry finds itself could be increased then the quality of research in the field of costing nuclear programmes and evaluating their social overhead costs could be improved.

  20. Cost of quality in hellenic sugar industry

    OpenAIRE

    Γιάνναρης, Χρήστος Γ.

    2000-01-01

    What is the cost of quality? Does it raise the price of goods and services? Are huge savings possible by implementing continual improvement efforts? These questions are not easy ones, but quality is measurable, as are its costs. Philip Crosby, in “Quality is Free", writes that the cost of quality is "the expense of nonconformance - the cost of doing things wrong.” Today, we not only recognize the measurability of quality costs but that these costs are central to the management and engineering...