Cost and waste volume reduction in HEPA filter trains by effective pre-filtration

International Nuclear Information System (INIS)

Chadwick, Chris; Kaufman, Seth

2006-01-01

Data published elsewhere (Moore, et el 1992; Bergman et al 1997) suggests that the then costs of disposable type Glass Fibre HEPA filtration trains to the DOE was USD 55 million per year (based on an average usage of HEPA panels of 11,748 pieces per year between 1987 and 1990), USD 50 million of which was attributable to installation, testing, removal and disposal - although the life cycle costs are themselves based on estimates dating from 1987-1990. The same authors suggest that by 1995 the number of HEPA panels being used had dropped to an estimated 4000 pieces per year due to the ending of the Cold War. The yearly cost to the DOE of 4000 units per year was estimated to be USD 29.5 million using the same parameters that suggested the previously stated USD 55 million for the larger quantity. Within that cost estimate, USD 300 was the value given to the filter and USD 4,450 was given to peripheral activity per filter. Clearly, if the USD 4,450 component could be reduced, tremendous saving could result, in addition to a significant reduction in the legacy burden of waste volumes. This same cost is applied to both the 11,748 and 4000 usage figures. The work up to now has focussed on the development of a low cost, long life (cleanable) direct replacement of the traditional filter train, but this paper will review an alternative strategy, that of preventing the contaminating dust from reaching and blinding the HEPA filters, and thereby removing the need to replace them. What has become clear is that 'low cost' and 'stainless HEPA' are not compatible terms. The original Bergman et al work suggested that 1000 ft 3 /min stainless HEPAs could be commercially available for USD 5000 each after development (although the USD 70,000 development unit may be somewhat exaggerated - the authors have estimated that development units able to be retro-fitted into strengthened standard housings would be available for perhaps USD 30,000). The likely true cost of such an item produced

Cost and waste volume reduction in HEPA filter trains by effective pre-filtration

International Nuclear Information System (INIS)

Chadwick, Chris

2007-01-01

Data published elsewhere (Moore, et al., 1992; Bergman et al., 1997) suggests that the then costs of disposable type Glass Fibre HEPA filtration trains to the DOE was $55 million per year (based on an average usage of HEPA panels of 11,748 pieces per year between 1987 and 1990), $50 million of which was attributable to installation, testing, removal and disposal. The same authors suggest that by 1995 the number of HEPA panels being used had dropped to an estimated 4000 pieces per year due to the ending of the Cold War. The yearly cost to the DOE of 4000 units per year was estimated to be $29.5 million using the same parameters that previously suggested the $55 million figure. Within that cost estimate, $300 each was the value given to the filter and $4,450 was given to peripheral activity per filter. Clearly, if the $4,450 component could be reduced, tremendous saving could result, in addition to a significant reduction in the legacy burden of waste volumes. This same cost is applied to both the 11,748 and 4000 usage figures. The work up to now has focussed on the development of a low cost, long life (cleanable), direct replacement of the traditional filter train. This paper will review an alternative strategy, that of preventing the contaminating dust from reaching and blinding the HEPA filters, and thereby removing the need to replace them. What has become clear is that 'low cost' and 'Metallic HEPA' are not compatible terms. The original Bergman et al., 1997 work suggested that 1000 cfm (cubic feet per minute) (1690 m 3 /hr) stainless HEPAs could be commercially available for $5000 each after development (although the $70,000 development unit may be somewhat exaggerated - the authors own company have estimated development units able to be retrofitted into strengthened standard housings would be available for perhaps $30,000). The likely true cost of such an item produced industrially in significant numbers may be closer to $15,000 each. That being the case, the

Activity-Based Costing Systems for Higher Education.

Science.gov (United States)

Day, Dennis H.

1993-01-01

Examines traditional costing models utilized in higher education and pinpoints shortcomings related to proper identification of costs. Describes activity-based costing systems as a superior alternative for cost identification, measurement, and allocation. (MLF)

Peranan Metode Activity Based Costing Dalam Menentukan Cost of Goods Manufactured

OpenAIRE

Martusa, Riki; Darma, Stephanus Ryan; Carolina, Verani

2011-01-01

The purpose of this research is to know production process of a textile company in Bandung and to analyze the comparison between cost of goods manufactured calculation methods, that applied in the company (traditional costing method) and Activity Based Costing (ABC) method. The obatained data was performed monthly during the year 2009. Based on analysis result, Cost Of Goods Manufactured calculation for unpattern material using ABC method resulted the Cost Of Goods Manufactured that is lower ...

A finite volume method for cylindrical heat conduction problems based on local analytical solution

KAUST Repository

Li, Wang

2012-10-01

A new finite volume method for cylindrical heat conduction problems based on local analytical solution is proposed in this paper with detailed derivation. The calculation results of this new method are compared with the traditional second-order finite volume method. The newly proposed method is more accurate than conventional ones, even though the discretized expression of this proposed method is slightly more complex than the second-order central finite volume method, making it cost more calculation time on the same grids. Numerical result shows that the total CPU time of the new method is significantly less than conventional methods for achieving the same level of accuracy. © 2012 Elsevier Ltd. All rights reserved.

A finite volume method for cylindrical heat conduction problems based on local analytical solution

KAUST Repository

Li, Wang; Yu, Bo; Wang, Xinran; Wang, Peng; Sun, Shuyu

2012-01-01

A new finite volume method for cylindrical heat conduction problems based on local analytical solution is proposed in this paper with detailed derivation. The calculation results of this new method are compared with the traditional second-order finite volume method. The newly proposed method is more accurate than conventional ones, even though the discretized expression of this proposed method is slightly more complex than the second-order central finite volume method, making it cost more calculation time on the same grids. Numerical result shows that the total CPU time of the new method is significantly less than conventional methods for achieving the same level of accuracy. © 2012 Elsevier Ltd. All rights reserved.

Cost and price estimate of Brayton and Stirling engines in selected production volumes

Science.gov (United States)

Fortgang, H. R.; Mayers, H. F.

1980-01-01

The methods used to determine the production costs and required selling price of Brayton and Stirling engines modified for use in solar power conversion units are presented. Each engine part, component and assembly was examined and evaluated to determine the costs of its material and the method of manufacture based on specific annual production volumes. Cost estimates are presented for both the Stirling and Brayton engines in annual production volumes of 1,000, 25,000, 100,000 and 400,000. At annual production volumes above 50,000 units, the costs of both engines are similar, although the Stirling engine costs are somewhat lower. It is concluded that modifications to both the Brayton and Stirling engine designs could reduce the estimated costs.

Long-term, low-level radwaste volume-reduction strategies. Volume 4. Waste disposal costs. Final report

International Nuclear Information System (INIS)

Sutherland, A.A.; Adam, J.A.; Rogers, V.C.; Merrell, G.B.

1984-11-01

Volume 4 establishes pricing levels at new shallow land burial grounds. The following conclusions can be drawn from the analyses described in the preceding chapters: Application of volume reduction techniques by utilities can have a significant impact on the volumes of wastes going to low-level radioactive waste disposal sites. Using the relative waste stream volumes in NRC81 and the maximum volume reduction ratios provided by Burns and Roe, Inc., it was calculated that if all utilities use maximum volume reduction the rate of waste receipt at disposal sites will be reduced by 40 percent. When a disposal site receives a lower volume of waste its total cost of operation does not decrease by the same proportion. Therefore the average cost for a unit volume of waste received goes up. Whether the disposal site operator knows in advance that he will receive a smaller amount of waste has little influence on the average unit cost ($/ft) of the waste disposed. For the pricing algorithm postulated, the average disposal cost to utilities that volume reduce is relatively independent of whether all utilities practice volume reduction or only a few volume reduce. The general effect of volume reduction by utilities is to reduce their average disposal site costs by a factor of between 1.5 to 2.5. This factor is generally independent of the size of the disposal site. The largest absolute savings in disposal site costs when utilities volume reduce occurs when small disposal sites are involved. This results from the fact that unit costs are higher at small sites. Including in the pricing algorithm a factor that penalizes waste generators who contribute larger amounts of the mobile nuclides 3 H, 14 C, 99 Tc, and 129 I, which may be the subject of site inventory limits, lowers unit disposal costs for utility wastes that contain only small amounts of the nuclides and raises unit costs for other utility wastes

Traditional Galactagogue Foods and Their Connection to Human Milk Volume in Thai Breastfeeding Mothers.

Science.gov (United States)

Buntuchai, Ganokwun; Pavadhgul, Patcharanee; Kittipichai, Wirin; Satheannoppakao, Warapone

2017-08-01

Thai traditional galactagogue consumption is still observed today. However, there are few scientific studies that describe this practice. Research aim: The aim of this study was to describe the connection between traditional galactagogue consumption and human milk volume. Self-reported maternal surveys ( N = 36) were conducted of mothers and their infants who breastfeed exclusively. The mothers were interviewed about traditional galactagogue consumption and intake of protein-rich foods using a semiquantitative food-frequency questionnaire. They were also assessed for energy and nutrient intake using the 24-hr dietary recall method. Their infants were between 1 and 3 months of age and were test weighed for 24 hr to measure their mother's own milk volume. Partial correlation was used to test the relationship between galactagogue consumption and milk volume by controlling the infants' birth weight, weight-for-age, maternal energy, and carbohydrate intake. The results revealed that consumption of some traditional galactagogues was significantly correlated to human milk volume, including banana flower, lemon basil, Thai basil, bottle gourd, and pumpkin ( p traditional galactagogues and proteins are associated with human milk volume. However, studies related to the active ingredients in these galactagogues are required to secure a recommendation about use of traditional galactagogues among breastfeeding mothers.

The ABCs of Activity-Based Costing: A Cost Containment and Reallocation Tool.

Science.gov (United States)

Turk, Frederick J.

1992-01-01

This article describes activity-based costing (ABC) and how this tool may help management understand the costs of major activities and identify possible alternatives. Also discussed are the traditional costing systems used by higher education and ways of applying ABC to higher education. (GLR)

The cost analysis of material handling in Chinese traditional praying paper production plant

Science.gov (United States)

Nasution, H.; Budiman, I.; Salim, A.

2018-02-01

Chinese traditional praying paper industry is an industry which produced Chinese traditional religion praying paper. This kind of industry is rarely examined since it was only in Small and Medium Enterprise (SME’s- form). This industry produced various kinds of Chinese traditional paper products. The purpose of this research is to increase the amount of production, reduce waiting time and moving time, and reduce material handling cost. The research was conducted at prime production activities, consists of: calculate the capacity of the material handler, the frequency of movement, cost of material handling, and total cost of material handling. This displacement condition leads to an ineffective and inefficient production process. The alternative was developed using production judgment and aisle standard. Based on the observation results, it is possible to reduce displacement in the production. Using alternative which by-passed displacement from a rolled paper in the temporary warehouse to cutting and printing workstation, it can reduce material handling cost from 2.26 million rupiahs to 2.00 million rupiahs only for each batch of production. This result leads to increasing of production quantity, reducing waiting and moving time about 10% from the current condition.

Integration of EEG lead placement templates into traditional technologist-based staffing models reduces costs in continuous video-EEG monitoring service.

Science.gov (United States)

Kolls, Brad J; Lai, Amy H; Srinivas, Anang A; Reid, Robert R

2014-06-01

The purpose of this study was to determine the relative cost reductions within different staffing models for continuous video-electroencephalography (cvEEG) service by introducing a template system for 10/20 lead application. We compared six staffing models using decision tree modeling based on historical service line utilization data from the cvEEG service at our center. Templates were integrated into technologist-based service lines in six different ways. The six models studied were templates for all studies, templates for intensive care unit (ICU) studies, templates for on-call studies, templates for studies of ≤ 24-hour duration, technologists for on-call studies, and technologists for all studies. Cost was linearly related to the study volume for all models with the "templates for all" model incurring the lowest cost. The "technologists for all" model carried the greatest cost. Direct cost comparison shows that any introduction of templates results in cost savings, with the templates being used for patients located in the ICU being the second most cost efficient and the most practical of the combined models to implement. Cost difference between the highest and lowest cost models under the base case produced an annual estimated savings of $267,574. Implementation of the ICU template model at our institution under base case conditions would result in a $205,230 savings over our current "technologist for all" model. Any implementation of templates into a technologist-based cvEEG service line results in cost savings, with the most significant annual savings coming from using the templates for all studies, but the most practical implementation approach with the second highest cost reduction being the template used in the ICU. The lowered costs determined in this work suggest that a template-based cvEEG service could be supported at smaller centers with significantly reduced costs and could allow for broader use of cvEEG patient monitoring.

Alternative strategies to reduce cost and waste volume in HEPA filtration using metallic filter media - 59348

International Nuclear Information System (INIS)

Chadwick, Chris

2012-01-01

Document available in abstract form only. Full text of publication follows: The disposal costs of contaminated HEPA and THE filter elements have been proved to be disproportionately high compared with the cost of the elements themselves. Work published elsewhere (Moore, et el 1992; Bergman et al 1997) suggests that the cost of use of traditional, panel type, glass fibre HEPA filtration trains to the DOE was, during that period, $29.5 million, based on a five year life cycle, and including installation, testing, removal and disposal life cycle costs being based on estimates dating from 1987-1990. Within that cost estimate, $300 was the value given to the filter and $4, 450 was given to the peripheral activity. Clearly, if the $4, 450 component could be reduced, tremendous saving could ensue, in addition to the reduction of the legacy burden of waste volume. This issue exists for operators in both the US and in Europe. If HEPA filters could be cleaned to a condition where they could either be re-used or decontaminated to the extent that they could be stored as a lower cost wasteform or if HEPA/THE filter elements were available without any organic content likely to give rise to flammable or explosive decomposition gases during long term storage this would also reduce the costs and monitoring necessary in storage. (author)

Hybrid” airlines – Generating value between low-cost and traditional

Directory of Open Access Journals (Sweden)

Stoenescu Cristina

2017-07-01

Full Text Available Over the last years, the rise of low-cost airlines has determined significant changes in the airline industry and has shaped the evolution of the existing business models. Low-cost airlines started by offering basic services at very low prices; traditional airlines responded by equally cutting costs and reinventing the services offered, with an orientation towards braking down the fare and implementing add-ons, in order to become cost-efficient. As traditional airlines developed strategies to become competitive in this new environment, low-cost airlines started focusing on new ways of enhancing passenger experience and attracting new market segments. As a result, the fragmentation of the market segments addressed by low cost carriers and traditional airlines became less obvious and the characteristics of both business models started to blend at all levels (airline operation, distribution channels, loyalty programs, fleet selection. Thus, this new competition became the foundation of the development of a new „hybrid” carrier, between the low-cost and the traditional models. This article investigates the characteristics of the newly created business model, both from a theoretical perspective and by analysing several case studies. A particular attention will be granted to the evolution of the Romanian carrier Blue Air towards the “hybrid” model. The article focuses on determining the position of the “hybrid” airline in a market with carriers situated along both sides of this business model: lower cost vs. “better” experience and raises the question on how value can be generated in this context. Another aspect tackled is the understanding of the new segmentation of the market, as a consequence of the development of the new business model. In order to achieve this purpose, a survey has been conducted, aiming to mark out the travel preferences of the passengers travelling through the Henri Coandă International Airport.

Cost-effectiveness of home telemedical cardiotocography compared with traditional outpatient monitoring.

Science.gov (United States)

Tõrõk, M; Kovács, F; Doszpod, J

2000-01-01

We compared the cost of passive sensor telemedical non-stress cardiotocography performed at home and the same test performed by traditional equipment in an outpatient clinic in the Budapest area. The costs were calculated using two years' registered budget data from the home monitoring service in Budapest and the outpatient clinic of the department of obstetrics and gynaecology at the Haynal Imre University of Health Sciences. The traditional test at the university outpatient clinic cost 3652 forint for the health-care and 1000 forint in additional expenses for the patient (travel and time off work). This means that the total cost for each test in the clinic was 4652 forint. The cost of home telemedical cardiotocography was 1500 forint per test, but each test took 2.1 times as long. For a more realistic comparison between the two methods, we adjusted the cost to take account of the extra length of time that home monitoring required. The adjusted cost for home care was 3150 forint, some 32% lower than in the clinic. Passive sensor telemedical non-stress cardiotocography at home was therefore less expensive than the same test performed in the traditional way in an outpatient clinic.

UTILITATEA ANALIZEI RELAŢIEI COST-VOLUM-PROFIT ÎN METODA DIRECT-COSTING PENTRU PROCESUL DECIZIONAL

Directory of Open Access Journals (Sweden)

Nelea CHIRILOV

2016-12-01

Full Text Available În acest articol este analizată relaţia cost-volum-profit în scopul optimizării profitului şi fundamentării unor decizii economice optime. Sunt prezentate studii de caz metodologice menite să evidenţieze necesitatea indicatorilor: pragul de rentabilitate, marja de contribuţie, rezerva stabilităţii financiare, volumul vânzărilor necesar obţinerii profitului dorit, preţul marginal. Rezultatele obţinute sunt prezentate şi analizate de autori. Articolul se încheie cu concluziile autorilor privind avantajele oferite de calculele şi analizele ce pot fi efectuate pe baza relaţiei cost-volum-profit în metoda direct-costing pentru procesul decizional.THE UTILITY OF ANALYZING COST-VOLUME-PROFIT RELATIONSHIP THROUGH THE DIRECT-COSTING METHOD FOR DECISION MAKING PROCESSIn this article it is analyzed the cost-volume-profit relationship with the aim of profit optimization and elaboration of optimum economic decisions. The statement also reflects methodological case studies which highlight the necessity of the following indicators: break-even point, contribution margin, reserve of financial stability, sales volume required for obtaining target profit, marginal price. The results are presented and are analyzed by authors. The article ends up with the conclusions of the authors with regards to advantages provided by the calculations and analysis which can be performed on the basis of cost-volume-profit relationship through the direct-costing method for decision making process.

Comparative Analysis Of Conventional Method With Activity Based Costing In PT Mulia Sejati Gallery

Directory of Open Access Journals (Sweden)

Irma Nadia Erena

2016-09-01

Full Text Available The goal of this research was to provide readers the information about the calculation methods, both traditional and activity-based costing in the application of the cost of production. The method used in this research was the qualitative method. The analysis was done by calculating the amount of the production cost using the traditional system and the magnitude of the production cost when using the activity-based costing system. The amount of each acquisition was then performed into data analysis. The results achieved are massive distortion between the calculations using traditional systems and activity based costing system. The conclusions of the whole thesis are activity-based costing system is considered more relevant than traditional systems that are currently used by the company.

Development of a Practical Costing Method for Hospitals

OpenAIRE

Cao, Pengyu; Toyabe, Shin-ichi; Akazawa, Kouhei

2006-01-01

To realize an effective cost control, a practical and accurate cost accounting system is indispensable in hospitals. In traditional cost accounting systems, the volume-based costing (VBC) is the most popular cost accounting method. In this method, the indirect costs are allocated to each cost object (services or units of a hospital) using a single indicator named a cost driver (e.g., Labor hours, revenues or the number of patients). However, this method often results in rough and inaccurate r...

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

Science.gov (United States)

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

2011-08-01

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

Activity-based costing and its application in a Turkish university hospital.

Science.gov (United States)

Yereli, Ayşe Necef

2009-03-01

Resource management in hospitals is of increasing importance in today's global economy. Traditional accounting systems have become inadequate for managing hospital resources and accurately determining service costs. Conversely, the activity-based costing approach to hospital accounting is an effective cost management model that determines costs and evaluates financial performance across departments. Obtaining costs that are more accurate can enable hospitals to analyze and interpret costing decisions and make more accurate budgeting decisions. Traditional and activity-based costing approaches were compared using a cost analysis of gall bladder surgeries in the general surgery department of one university hospital in Manisa, Turkey. Copyright (c) AORN, Inc, 2009.

Recent evolutions in costing systems: A literature review of Time-Driven Activity-Based Costing

OpenAIRE

Siguenza Guzman, Lorena; Van den Abbeele, Alexandra; Vandewalle, Joos; Verhaaren, Henry; Cattrysse, Dirk

2013-01-01

This article provides a comprehensive literature review of Time-Driven Activity Based Costing (TDABC), a relatively new tool to improve the cost allocation to products and services. After a brief overview of traditional costing and activity based costing systems (ABC), a detailed description of the TDABC model is given and a comparison made between this methodology and its predecessor ABC. Thirty-six empirical contributions using TDABC over the period 2004-2012 were reviewed. The results and ...

Suggest Solutions for Diffusion and Implementation of Activity-Based Costing In Vietnam

OpenAIRE

Tandung Huynh; Guangming Gong; Huyhanh Huynh

2014-01-01

Activity-Based Costing (ABC) was developed by Robert S. Kaplan in the mid-1980s and up to now the academics, researchers as well as accounting practitioners have perceived it as the normative appropriate cost system. It has been considered as a method to overcome the shortcomings of the traditional costing. However, the application the new method as ABC is a challenge for Vietnamese companies because most of them have used traditional costing for calculating product cost. Changing from tradit...

PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PERHITUNGAN PROFITABILITAS PRODUK PADA UD. NIAGA BAKTI

Directory of Open Access Journals (Sweden)

Fena Ulfa Aulia

2015-06-01

Full Text Available The Charge imposition of factory overhead based on traditional systems often cause distorted costs. One of efforts to overcome these distortions fees is with charging the costs  factory overhead  by the activity based costing. The use of activity based costing can also help companies that produce many products  in determining the level of profitability. Profitability indicates whether an enterprise has good prospects in the future for the company's survival. This research is a quantitative descriptive research conducted at UD NIAGA BAKTI engaged in the processing of tuna fish PETIS in Pamekasan located in the village of Konang, Subdistrict of Galis, Regency of Pamekasan. The type of data  used in this research is quantitative data obtained by direct observation and Interview. This techniques of research analysis calculates and compares the products profitability of PETIS by using traditional cost systems and costing system based activity. The results of this research indicates that there are differences in the principal cost of production and profitability UD NIAGA BAKTI by using activity based costing compared  Traditional Cost Systems.

ACTIVITY-BASED COSTING APLICATIONS IN THE CZECH REPUBLIC

OpenAIRE

Boris Popesko; Petr Novak

2008-01-01

The Article deals with the problem of Activity-Based Costing (ABC) utilization in conditions of the Czech Republic. Shortcoming of the traditional costing methods and advantages of Activity-Based Costing systems are explained in the opening part of this article. Major part of article is dedicated to presentation of advantages of utilization of ABC system in practice. Final part of article is focused on results of the authors’ research focused on the level of the cost management systems in the...

Cost-based droop scheme with lower generation costs for microgrids

DEFF Research Database (Denmark)

Nutkani, I. U.; Loh, Poh Chiang; Blaabjerg, Frede

2013-01-01

on the DG kVA ratings. Other operating characteristics like generation costs, efficiencies and emission penalties at different loadings have not been considered. This makes existing droop schemes not too well-suited for standalone microgrids without central management system, where different types of DGs...... usually exist. As an alternative, this paper proposes a cost-based droop scheme, whose objective is to reduce a generation cost realized with various DG operating characteristics taken into consideration. The proposed droop scheme therefore retains all advantages of the traditional droop schemes, while...... at the same time keep its generation cost low. These findings have been validated through simulation and scaled down lab experiment....

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

Directory of Open Access Journals (Sweden)

Julijana Krajnc

2012-01-01

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

Information and Heterogeneous Beliefs: Cost of Capital, Trading Volume, and Investor Welfare

DEFF Research Database (Denmark)

Christensen, Peter Ove; Qin, Zhenjiang

In an incomplete market setting with heterogeneous prior beliefs, we show that public information can have a substantial impact on the ex ante cost of capital, trading volume, and investor welfare. In a model with exponential utility investors and an asset with a normally distributed dividend...... information system. In an effectively complete market setting, in which investors do not need to trade dynamically in order to take full advantage of their differences in beliefs, the ex ante cost of capital and the investor welfare are both higher than in the incomplete market setting......, the Pareto efficient public information system is the system which enjoys the maximum ex ante cost of capital, and the maximum expected abnormal trading volume. The public information system facilitates improved dynamic trading opportunities based on heterogeneously updated posterior beliefs in order to take...

Information and Heterogeneous Beliefs: Cost of Capital, Trading Volume, and Investor Welfare

DEFF Research Database (Denmark)

Christensen, Peter Ove; Qin, Zhenjiang

information system. In an effectively complete market setting, in which investors do not need to trade dynamically in order to take full advantage of their differences in beliefs, the ex ante cost of capital and the investor welfare are both higher than in the incomplete market setting......In an incomplete market setting with heterogeneous prior beliefs, we show that public information can have a substantial impact on the ex ante cost of capital, trading volume, and investor welfare. In a model with exponential utility investors and an asset with a normally distributed dividend......, the Pareto efficient public information system is the system which enjoys the maximum ex ante cost of capital, and the maximum expected abnormal trading volume. The public information system facilitates improved dynamic trading opportunities based on heterogeneously updated posterior beliefs in order to take...

Complementary effect of patient volume and quality of care on hospital cost efficiency.

Science.gov (United States)

Choi, Jeong Hoon; Park, Imsu; Jung, Ilyoung; Dey, Asoke

2017-06-01

This study explores the direct effect of an increase in patient volume in a hospital and the complementary effect of quality of care on the cost efficiency of U.S. hospitals in terms of patient volume. The simultaneous equation model with three-stage least squares is used to measure the direct effect of patient volume and the complementary effect of quality of care and volume. Cost efficiency is measured with a data envelopment analysis method. Patient volume has a U-shaped relationship with hospital cost efficiency and an inverted U-shaped relationship with quality of care. Quality of care functions as a moderator for the relationship between patient volume and efficiency. This paper addresses the economically important question of the relationship of volume with quality of care and hospital cost efficiency. The three-stage least square simultaneous equation model captures the simultaneous effects of patient volume on hospital quality of care and cost efficiency.

Costs and cost-effectiveness of training traditional birth attendants to reduce neonatal mortality in the Lufwanyama Neonatal Survival study (LUNESP).

Science.gov (United States)

Sabin, Lora L; Knapp, Anna B; MacLeod, William B; Phiri-Mazala, Grace; Kasimba, Joshua; Hamer, Davidson H; Gill, Christopher J

2012-01-01

The Lufwanyama Neonatal Survival Project ("LUNESP") was a cluster randomized, controlled trial that showed that training traditional birth attendants (TBAs) to perform interventions targeting birth asphyxia, hypothermia, and neonatal sepsis reduced all-cause neonatal mortality by 45%. This companion analysis was undertaken to analyze intervention costs and cost-effectiveness, and factors that might improve cost-effectiveness. We calculated LUNESP's financial and economic costs and the economic cost of implementation for a forecasted ten-year program (2011-2020). In each case, we calculated the incremental cost per death avoided and disability-adjusted life years (DALYs) averted in real 2011 US dollars. The forecasted 10-year program analysis included a base case as well as 'conservative' and 'optimistic' scenarios. Uncertainty was characterized using one-way sensitivity analyses and a multivariate probabilistic sensitivity analysis. The estimated financial and economic costs of LUNESP were $118,574 and $127,756, respectively, or $49,469 and $53,550 per year. Fixed costs accounted for nearly 90% of total costs. For the 10-year program, discounted total and annual program costs were $256,455 and $26,834 respectively; for the base case, optimistic, and conservative scenarios, the estimated cost per death avoided was $1,866, $591, and $3,024, and cost per DALY averted was $74, $24, and $120, respectively. Outcomes were robust to variations in local costs, but sensitive to variations in intervention effect size, number of births attended by TBAs, and the extent of foreign consultants' participation. Based on established guidelines, the strategy of using trained TBAs to reduce neonatal mortality was 'highly cost effective'. We strongly recommend consideration of this approach for other remote rural populations with limited access to health care.

Comparative Analysis of Conventional Method with Activity Based Costing in PT Mulia Sejati Gallery

OpenAIRE

Erena, Irma Nadia; Gani, Engelwati

2016-01-01

The goal of this research was to provide readers the information about the calculation methods, both traditional and activity-based costing in the application of the cost of production. The method used in this research was the qualitative method. The analysis was done by calculating the amount of the production cost using the traditional system and the magnitude of the production cost when using the activity-based costing system. The amount of each acquisition was then performed into data ana...

Costs and cost-effectiveness of training traditional birth attendants to reduce neonatal mortality in the Lufwanyama Neonatal Survival study (LUNESP.

Directory of Open Access Journals (Sweden)

Lora L Sabin

Full Text Available The Lufwanyama Neonatal Survival Project ("LUNESP" was a cluster randomized, controlled trial that showed that training traditional birth attendants (TBAs to perform interventions targeting birth asphyxia, hypothermia, and neonatal sepsis reduced all-cause neonatal mortality by 45%. This companion analysis was undertaken to analyze intervention costs and cost-effectiveness, and factors that might improve cost-effectiveness.We calculated LUNESP's financial and economic costs and the economic cost of implementation for a forecasted ten-year program (2011-2020. In each case, we calculated the incremental cost per death avoided and disability-adjusted life years (DALYs averted in real 2011 US dollars. The forecasted 10-year program analysis included a base case as well as 'conservative' and 'optimistic' scenarios. Uncertainty was characterized using one-way sensitivity analyses and a multivariate probabilistic sensitivity analysis. The estimated financial and economic costs of LUNESP were $118,574 and $127,756, respectively, or $49,469 and $53,550 per year. Fixed costs accounted for nearly 90% of total costs. For the 10-year program, discounted total and annual program costs were $256,455 and $26,834 respectively; for the base case, optimistic, and conservative scenarios, the estimated cost per death avoided was $1,866, $591, and $3,024, and cost per DALY averted was $74, $24, and $120, respectively. Outcomes were robust to variations in local costs, but sensitive to variations in intervention effect size, number of births attended by TBAs, and the extent of foreign consultants' participation.Based on established guidelines, the strategy of using trained TBAs to reduce neonatal mortality was 'highly cost effective'. We strongly recommend consideration of this approach for other remote rural populations with limited access to health care.

["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.

Cost-effectiveness analysis of a system-based approach for managing neonatal jaundice and preventing kernicterus in Ontario

Science.gov (United States)

Xie, Bin; da Silva, Orlando; Zaric, Greg

2012-01-01

OBJECTIVE: To evaluate the incremental cost-effectiveness of a system-based approach for the management of neonatal jaundice and the prevention of kernicterus in term and late-preterm (≥35 weeks) infants, compared with the traditional practice based on visual inspection and selected bilirubin testing. STUDY DESIGN: Two hypothetical cohorts of 150,000 term and late-preterm neonates were used to compare the costs and outcomes associated with the use of a system-based or traditional practice approach. Data for the evaluation were obtained from the case costing centre at a large teaching hospital in Ontario, supplemented by data from the literature. RESULTS: The per child cost for the system-based approach cohort was $176, compared with $173 in the traditional practice cohort. The higher cost associated with the system-based cohort reflects increased costs for predischarge screening and treatment and increased postdischarge follow-up visits. These costs are partially offset by reduced costs from fewer emergency room visits, hospital readmissions and kernicterus cases. Compared with the traditional approach, the cost to prevent one kernicterus case using the system-based approach was $570,496, the cost per life year gained was $26,279, and the cost per quality-adjusted life year gained was $65,698. CONCLUSION: The cost to prevent one kernicterus case using the system-based approach is much lower than previously reported in the literature. PMID:23277747

Cost-effectiveness analysis of a system-based approach for managing neonatal jaundice and preventing kernicterus in Ontario.

Science.gov (United States)

Xie, Bin; da Silva, Orlando; Zaric, Greg

2012-01-01

To evaluate the incremental cost-effectiveness of a system-based approach for the management of neonatal jaundice and the prevention of kernicterus in term and late-preterm (≥35 weeks) infants, compared with the traditional practice based on visual inspection and selected bilirubin testing. Two hypothetical cohorts of 150,000 term and late-preterm neonates were used to compare the costs and outcomes associated with the use of a system-based or traditional practice approach. Data for the evaluation were obtained from the case costing centre at a large teaching hospital in Ontario, supplemented by data from the literature. The per child cost for the system-based approach cohort was $176, compared with $173 in the traditional practice cohort. The higher cost associated with the system-based cohort reflects increased costs for predischarge screening and treatment and increased postdischarge follow-up visits. These costs are partially offset by reduced costs from fewer emergency room visits, hospital readmissions and kernicterus cases. Compared with the traditional approach, the cost to prevent one kernicterus case using the system-based approach was $570,496, the cost per life year gained was $26,279, and the cost per quality-adjusted life year gained was $65,698. The cost to prevent one kernicterus case using the system-based approach is much lower than previously reported in the literature.

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

Science.gov (United States)

Öker, Figen; Özyapıcı, Hasan

2013-01-01

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

Cost Analysis of an Air Brayton Receiver for a Solar Thermal Electric Power System in Selected Annual Production Volumes

Science.gov (United States)

1981-01-01

Pioneer Engineering and Manufacturing Company estimated the cost of manufacturing and Air Brayton Receiver for a Solar Thermal Electric Power System as designed by the AiResearch Division of the Garrett Corporation. Production costs were estimated at annual volumes of 100; 1,000; 5,000; 10,000; 50,000; 100,000 and 1,000,000 units. These costs included direct labor, direct material and manufacturing burden. A make or buy analysis was made of each part of each volume. At high volumes special fabrication concepts were used to reduce operation cycle times. All costs were estimated at an assumed 100% plant capacity. Economic feasibility determined the level of production at which special concepts were to be introduced. Estimated costs were based on the economics of the last half of 1980. Tooling and capital equipment costs were estimated for ach volume. Infrastructure and personnel requirements were also estimated.

Real world industrial solutions to cost and waste volume reduction using metallic HEPA/THE filtration together with an examination of effective HEPA Pre-Filtration Preventing the Blinding Solids from reaching the HEPA/THE filters and recovering the blinding solids for disposal, reducing both waste volume and cost

International Nuclear Information System (INIS)

Chadwick, Ch.

2008-01-01

-filtration, using metallic media, to recover the small volumes of dust that would otherwise blind large volumes of final disposable HEPA fitters, thus presenting a route to reduce ultimate disposal volumes and secondary waste streams. The paper will also examine the case that, by this alternative strategy, even when the mechanical life limit of the HEPA train is reached, the degree and nature of it's contamination could be such that it's means of final disposal may be modified to prevent the need for long term storage. The paper will present a description of the practical means by which the dust is prevented from reaching the HEPA train, together with field experience and data to prove the contention. The paper will also review the benefits of returning to the user (for disposal) the small quantities of dust that would otherwise lead to the contamination and blinding of the large volume of the filter train. A cost benefit analysis will be presented, and, finally, a review of the technology and it's application to other areas where gross dust removal or recovery is necessary, or where extreme conditions make traditional HEPA technologies impractical will be presented. (author)

Is integrated nursing home care cheaper than traditional care? A cost comparison.

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Paulus, Aggie T G; van Raak, Arno J A; Maarse, Hans J A M

2008-12-01

It is generally assumed that integrated care has a cost-saving potential in comparison with traditional care. However, there is little evidence on this potential with respect to integrated nursing home care. DESIGN/METHODS/SETTINGS/PARTICIPANTS: Between 1999 and 2003, formal and informal caregivers of different nursing homes in the Netherlands recorded activities performed for residents with somatic or psycho-social problems. In total, 23,380 lists were analysed to determine the average costs of formal and informal care per activity, per type of resident and per nursing home care type. For formal care activities, the total personnel costs per minute (in Euro) were calculated. For informal care costs, two shadow prices were used. Compared to traditional care, integrated care had lower informal direct care costs per resident and per activity and lower average costs per direct activity (for a set of activities performed by formal caregivers). The total average costs per resident per day and the costs of formal direct care per resident, however, were higher as were the costs of delivering a set of indirect activities to residents with somatic problems. The general assumption that integrated care has a cost-saving potential (per resident or per individual activity) was only partially supported by our research. Our study also raised issues which should be investigated in future research on integrated nursing home care.

The Costs and Risks of Maturing Technologies, Traditionally vs. Evolutionary Approaches

National Research Council Canada - National Science Library

Pennock, Michael J; Rouse, William B

2008-01-01

.... This results in more frequent, smaller increments of deployed capability. In theory, evolutionary acquisition could be more cost effective than traditional acquisition approaches because it avoids most of the risk inherent...

Impact of robotic technique and surgical volume on the cost of radical prostatectomy.

Science.gov (United States)

Hyams, Elias S; Mullins, Jeffrey K; Pierorazio, Phillip M; Partin, Alan W; Allaf, Mohamad E; Matlaga, Brian R

2013-03-01

Our present understanding of the effect of robotic surgery and surgical volume on the cost of radical prostatectomy (RP) is limited. Given the increasing pressures placed on healthcare resource utilization, such determinations of healthcare value are becoming increasingly important. Therefore, we performed a study to define the effect of robotic technology and surgical volume on the cost of RP. The state of Maryland mandates that all acute-care hospitals report encounter-level and hospital discharge data to the Health Service Cost Review Commission (HSCRC). The HSCRC was queried for men undergoing RP between 2008 and 2011 (the period during which robot-assisted laparoscopic radical prostatectomy [RALRP] was coded separately). High-volume hospitals were defined as >60 cases per year, and high-volume surgeons were defined as >40 cases per year. Multivariate regression analysis was performed to evaluate whether robotic technique and high surgical volume impacted the cost of RP. There were 1499 patients who underwent RALRP and 2565 who underwent radical retropubic prostatectomy (RRP) during the study period. The total cost for RALRP was higher than for RRP ($14,000 vs 10,100; Probotic surgery has come to dominate the healthcare marketplace, strategies to increase the role of high-volume providers may be needed to improve the cost-effectiveness of prostate cancer surgical therapy.

Solid Waste Operations Complex W-113: Project cost estimate. Preliminary design report. Volume IV

International Nuclear Information System (INIS)

1995-01-01

This document contains Volume IV of the Preliminary Design Report for the Solid Waste Operations Complex W-113 which is the Project Cost Estimate and construction schedule. The estimate was developed based upon Title 1 material take-offs, budgetary equipment quotes and Raytheon historical in-house data. The W-113 project cost estimate and project construction schedule were integrated together to provide a resource loaded project network

Time-driven activity-based costing to identify opportunities for cost reduction in pediatric appendectomy.

Science.gov (United States)

Yu, Yangyang R; Abbas, Paulette I; Smith, Carolyn M; Carberry, Kathleen E; Ren, Hui; Patel, Binita; Nuchtern, Jed G; Lopez, Monica E

2016-12-01

As reimbursement programs shift to value-based payment models emphasizing quality and efficient healthcare delivery, there exists a need to better understand process management to unearth true costs of patient care. We sought to identify cost-reduction opportunities in simple appendicitis management by applying a time-driven activity-based costing (TDABC) methodology to this high-volume surgical condition. Process maps were created using medical record time stamps. Labor capacity cost rates were calculated using national median physician salaries, weighted nurse-patient ratios, and hospital cost data. Consumable costs for supplies, pharmacy, laboratory, and food were derived from the hospital general ledger. Time-driven activity-based costing resulted in precise per-minute calculation of personnel costs. Highest costs were in the operating room ($747.07), hospital floor ($388.20), and emergency department ($296.21). Major contributors to length of stay were emergency department evaluation (270min), operating room availability (395min), and post-operative monitoring (1128min). The TDABC model led to $1712.16 in personnel costs and $1041.23 in consumable costs for a total appendicitis cost of $2753.39. Inefficiencies in healthcare delivery can be identified through TDABC. Triage-based standing delegation orders, advanced practice providers, and same day discharge protocols are proposed cost-reducing interventions to optimize value-based care for simple appendicitis. II. Copyright © 2016 Elsevier Inc. All rights reserved.

Provider cost analysis supports results-based contracting out of maternal and newborn health services: an evidence-based policy perspective.

Science.gov (United States)

Hatcher, Peter; Shaikh, Shiraz; Fazli, Hassan; Zaidi, Shehla; Riaz, Atif

2014-11-13

There is dearth of evidence on provider cost of contracted out services particularly for Maternal and Newborn Health (MNH). The evidence base is weak for policy makers to estimate resources required for scaling up contracting. This paper ascertains provider unit costs and expenditure distribution at contracted out government primary health centers to inform the development of optimal resource envelopes for contracting out MNH services. This is a case study of provider costs of MNH services at two government Rural Health Centers (RHCs) contracted out to a non-governmental organization in Pakistan. It reports on four selected Basic Emergency Obstetrical and Newborn Care (BEmONC) services provided in one RHC and six Comprehensive Emergency Obstetrical and Newborn Care (CEmONC) services in the other. Data were collected using staff interviews and record review to compile resource inputs and service volumes, and analyzed using the CORE Plus tool. Unit costs are based on actual costs of MNH services and are calculated for actual volumes in 2011 and for volumes projected to meet need with optimal resource inputs. The unit costs per service for actual 2011 volumes at the BEmONC RHC were antenatal care (ANC) visit USD$ 18.78, normal delivery US$ 84.61, newborn care US$ 16.86 and a postnatal care (PNC) visit US$ 13.86; and at the CEmONC RHC were ANC visit US$ 45.50, Normal Delivery US$ 148.43, assisted delivery US$ 167.43, C-section US$ 183.34, Newborn Care US$ 41.07, and PNC visit US$ 27.34. The unit costs for the projected volumes needed were lower due to optimal utilization of resources. The percentage distribution of expenditures at both RHCs was largest for salaries of technical staff, followed by salaries of administrative staff, and then operating costs, medicines, medical and diagnostic supplies. The unit costs of MNH services at the two contracted out government rural facilities remain higher than is optimal, primarily due to underutilization. Provider cost analysis

Temporal validation for landsat-based volume estimation model

Science.gov (United States)

Renaldo J. Arroyo; Emily B. Schultz; Thomas G. Matney; David L. Evans; Zhaofei Fan

2015-01-01

Satellite imagery can potentially reduce the costs and time associated with ground-based forest inventories; however, for satellite imagery to provide reliable forest inventory data, it must produce consistent results from one time period to the next. The objective of this study was to temporally validate a Landsat-based volume estimation model in a four county study...

Drug-class-specific changes in the volume and cost of antidiabetic medications in Poland between 2012 and 2015.

Science.gov (United States)

Śliwczyński, Andrzej; Brzozowska, Melania; Jacyna, Andrzej; Iltchev, Petre; Iwańczuk, Tymoteusz; Wierzba, Waldemar; Marczak, Michał; Orlewska, Katarzyna; Szymański, Piotr; Orlewska, Ewa

2017-01-01

to investigate the drug-class-specific changes in the volume and cost of antidiabetic medications in Poland in 2012-2015. This retrospective analysis was conducted based on the National Health Fund database covering an entire Polish population. The volume of antidiabetic medications is reported according to ATC/DDD methodology, costs-in current international dollars, based on purchasing power parity. During a 4-year observational period the number of patients, consumption of antidiabetic drugs and costs increased by 17%, 21% and 20%, respectively. Biguanides are the basic diabetes medication with a 39% market share. The insulin market is still dominated by human insulins, new antidiabetics (incretins, thiazolidinediones) are practically absent. Insulins had the largest share in diabetes medications expenditures (67% in 2015). The increase in antidiabetic medications costs over the analysed period of time was mainly caused by the increased use of insulin analogues. The observed tendencies correspond to the evidence-based HTA recommendations. The reimbursement status, the ratio of cost to clinical outcomes and data on the long-term safety have a deciding impact on how a drug is used.

Penerapan Activity Based Costing System Dalam Perhitungan Profitabilitas Produk Pada Ud. Niaga Bakti

OpenAIRE

Aulia, Fena Ulfa; Anam, Khairul

2015-01-01

The Charge imposition of factory overhead based on traditional systems often cause distorted costs. One of efforts to overcome these distortions fees is with charging the costs factory overhead by the activity based costing. The use of activity based costing can also help companies that produce many products in determining the level of profitability. Profitability indicates whether an enterprise has good prospects in the future for the company's survival. This research is a quantitative de...

Methodology to Forecast Volume and Cost of Cancer Drugs in Low- and Middle-Income Countries

Directory of Open Access Journals (Sweden)

Yehoda M. Martei

2018-02-01

Full Text Available Purpose: In low- and middle-income countries (LMICs, frequent outages of the stock of cancer drugs undermine cancer care delivery and are potentially fatal for patients with cancer. The aim of this study is to describe a methodologic approach to forecast chemotherapy volume and estimate cost that can be readily updated and applied in most LMICs. Methods: Prerequisite data for forecasting are population-based incidence data and cost estimates per unit of drug to be ordered. We used the supplementary guidelines from the WHO list of essential medicines for cancer to predict treatment plans and ordering patterns. We used de-identified aggregate data from the Botswana National Cancer Registry to estimate incident cases. The WHO Management Sciences for Health International Price Indicator was used to estimate unit costs per drug. Results: Chemotherapy volume required for incident cancer cases was estimated as the product of the standardized dose required to complete a full treatment regimen per patient, with a given cancer diagnosis and stage, multiplied by the total number of incident cancer cases with the respective diagnosis. The estimated chemotherapy costs to treat the 10 most common cancers in the public health care sector of Botswana is approximately 2.3 million US dollars. An estimated 66% of the budget is allocated to costs of rituximab and trastuzumab alone, which are used by approximately 10% of the cancer population. Conclusion: This method provides a reproducible approach to forecast chemotherapy volume and cost in LMICs. The chemotherapy volume and cost outputs of this methodology provide key stakeholders with valuable information that can guide budget estimation, resource allocation, and drug-price negotiations for cancer treatment. Ultimately, this will minimize drug shortages or outages and reduce potential loss of lives that result from an erratic drug supply.

73 Activity Based Costing and Product Pricing Decision: the Nigerian Case

Directory of Open Access Journals (Sweden)

Ebipanipre Gabriel Mieseigha

2014-06-01

Full Text Available This paper examined activity based costing and product pricing decisions in Nigeria so as to ascertain whether activity based costing have the ability to enhance profitability and control cost of manufacturing firms. Towards this end, a multiple correlation and regression estimation technique was used in analyzing the data obtained in the study. The study found that activity based costing affects product costing and pricing decision. In addition, the results showed that improved profitability and cost control can be achieved by implementing activity based costing approach by manufacturing firms. The implication is that traditional costing approach fails in many pricing situations by arbitrarily allocating indirect cost and activity based costing helps in allocating indirect cost accurately. Thus, it was recommended amongst others that activity based costing need to be practiced, maintained and implemented by manufacturing firms since it has a broad range of uses for a wide variety of company functions and operations in the area of process analysis, strategy support, time-based accounting, monitoring wastage, as well as quality and productivity management.

Competition in the Dutch hospital sector: an analysis of health care volume and cost.

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Krabbe-Alkemade, Y J F M; Groot, T L C M; Lindeboom, M

2017-03-01

This paper evaluates the impact of market competition on health care volume and cost. At the start of 2005, the financing system of Dutch hospitals started to be gradually changed from a closed-end budgeting system to a non-regulated price competitive prospective reimbursement system. The gradual implementation of price competition is a 'natural experiment' that provides a unique opportunity to analyze the effects of market competition on hospital behavior. We have access to a unique database, which contains hospital discharge data of diagnosis treatment combinations (DBCs) of individual patients, including detailed care activities. Difference-in-difference estimates show that the implementation of market-based competition leads to relatively lower total costs, production volume and number of activities overall. Difference-in-difference estimates on treatment level show that the average costs for outpatient DBCs decreased due to a decrease in the number of activities per DBC. The introduction of market competition led to an increase of average costs of inpatient DBCs. Since both volume and number of activities have not changed significantly, we conclude that the cost increase is likely the result of more expensive activities. A possible explanation for our finding is that hospitals look for possible efficiency improvements in predominantly outpatient care products that are relatively straightforward, using easily analyzable technologies. The effects of competition on average cost and the relative shares of inpatient and outpatient treatments on specialty level are significant but contrary for cardiology and orthopedics, suggesting that specialties react differently to competitive incentives.

Manufacturing cost analysis of a parabolic dish concentrator (General Electric design) for solar thermal electric power systems in selected production volumes

Science.gov (United States)

1981-01-01

The manufacturing cost of a General Electric 12 meter diameter concentrator was estimated. This parabolic dish concentrator for solar thermal system was costed in annual production volumes of 100 - 1,000 - 5,000 - 10,000 - 50,000 100,000 - 400,000 and 1,000,000 units. Presented for each volume are the costs of direct labor, material, burden, tooling, capital equipment and buildings. Also presented is the direct labor personnel and factory space requirements. All costs are based on early 1981 economics.

Asset Prices and Trading Volume under Fixed Transactions Costs.

Science.gov (United States)

Lo, Andrew W.; Mamaysky, Harry; Wang, Jiang

2004-01-01

We propose a dynamic equilibrium model of asset prices and trading volume when agents face fixed transactions costs. We show that even small fixed costs can give rise to large "no-trade" regions for each agent's optimal trading policy. The inability to trade more frequently reduces the agents' asset demand and in equilibrium gives rise to a…

Development of an activity-based costing model to evaluate physician office practice profitability.

Science.gov (United States)

Dugel, Pravin U; Tong, Kuo Bianchini

2011-01-01

Newer treatment regimens for age-related macular degeneration have significantly affected traditional and non-traditional retinal services across all types of practice settings around the country as they seek to find a balance among delivering best patient care, keeping operating costs under control, and maintaining profitability. A systematic retrospective review of a multi-city, multi-physician retinal practice's accounting system to obtain data on revenues, expenses, and profit. Data reviewed were from practice management systems to obtain claims level data on clinical procedures across 7 primary activity centers: non-laser surgery, laser surgery, office visits, optical coherence tomography (OCT), non-OCT diagnostics, drugs and drug injections, and research. All treated patients from a retina practice from January 1, 2005, to December 31, 2007. Retrospective claims data review from a multi-physician retina practice detailing Current Procedural Terminology and Healthcare Common Procedure Coding System procedures performed and billed, submitted charges, allowed charges, and net collections. Analyses were performed by an outside firm and verified by a risk advisory firm. Identifying practice efficiencies/inefficiencies as they relate to patient care. An elaborate analysis using activity-based costing (ABC) showed that increased office visits and OCT and non-OCT diagnostics had a significant negative impact on the practice's profit margins, whereas surgical procedures contributed to the majority of the practice's profit margins because of the lower operating costs associated with surgery. The practice was able to accommodate the demand in patient volume, medical retina services, and medical imaging with the advent of anti-vascular endothelial growth factor therapy and realized a seismic shift in operating costs. The practice attempted to deliver state-of-the-art patient care in a cost-effective manner, yet underwent a significant decline in its financial health

PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PERHITUNGAN PROFITABILITAS PRODUK PADA UD. NIAGA BAKTI

OpenAIRE

Fena Ulfa Aulia; Khairul Anam

2015-01-01

The Charge imposition of factory overhead based on traditional systems often cause distorted costs. One of efforts to overcome these distortions fees is with charging the costs  factory overhead  by the activity based costing. The use of activity based costing can also help companies that produce many products  in determining the level of profitability. Profitability indicates whether an enterprise has good prospects in the future for the company's survival. This research is a quantitative de...

Recruitment of adolescents for a smoking study: use of traditional strategies and social media.

Science.gov (United States)

Rait, Michelle A; Prochaska, Judith J; Rubinstein, Mark L

2015-09-01

Engaging and retaining adolescents in research studies is challenging. Social media offers utility for expanding the sphere of research recruitment. This study examined and compared traditional and Facebook-based recruitment strategies on reach, enrollment, cost, and retention. Substance users aged 13-17 years were recruited through several methods, including social media, a study website, fliers, talks in schools, bus ads, and referrals. Study involvement included a one-time visit and semiannual follow-up surveys. 1265 individuals contacted study personnel; 629 were ineligible; 129 declined; and 200 participants enrolled. Facebook drew the greatest volume but had a high rate of ineligibles. Referrals were the most successful and cost-effective ($7 per enrolled participant); school talks were the least. Recruitment source was unrelated to retention success. Facebook may expand recruitment reach, but had greater financial costs and more ineligible contacts, resulting in fewer enrollees relative to traditional interpersonal recruitment methods. Referrals, though useful for study engagement, did not provide a differential benefit in terms of long-term retention.

Integration of Mahalanobis-Taguchi system and traditional cost accounting for remanufacturing crankshaft

Science.gov (United States)

Abu, M. Y.; Norizan, N. S.; Rahman, M. S. Abd

2018-04-01

Remanufacturing is a sustainability strategic planning which transforming the end of life product to as new performance with their warranty is same or better than the original product. In order to quantify the advantages of this strategy, all the processes must implement the optimization to reach the ultimate goal and reduce the waste generated. The aim of this work is to evaluate the criticality of parameters on the end of life crankshaft based on Taguchi’s orthogonal array. Then, estimate the cost using traditional cost accounting by considering the critical parameters. By implementing the optimization, the remanufacturer obviously produced lower cost and waste during production with higher potential to gain the profit. Mahalanobis-Taguchi System was proven as a powerful method of optimization that revealed the criticality of parameters. When subjected the method to the MAN engine model, there was 5 out of 6 crankpins were critical which need for grinding process while no changes happened to the Caterpillar engine model. Meanwhile, the cost per unit for MAN engine model was changed from MYR1401.29 to RM1251.29 while for Caterpillar engine model have no changes due to the no changes on criticality of parameters consideration. Therefore, by integrating the optimization and costing through remanufacturing process, a better decision can be achieved after observing the potential profit will be gained. The significant of output demonstrated through promoting sustainability by reducing re-melting process of damaged parts to ensure consistent benefit of return cores.

Traditional Vs. Contemporary Managerial/Cost Accounting Techniques Differences Between Opinions Of Educators And Practitioners

OpenAIRE

M. A. Ekbatani; M. A. Sangeladji

2011-01-01

From the mid 1980s, the start of new movements in the field of managerial/cost accounting, a gap has emerged between the opinions of academia and practitioners regarding the degree of usefulness of managerial/cost accounting techniques. It is believed that practitioners generally prefer managerial/cost accounting techniques which are simple, practical and economically applicable. On the other hand, many authors and academia believe that the traditional managerial/cost accounting techniques ar...

Cost Comparison Model: Blended eLearning versus traditional training of community health workers.

Science.gov (United States)

Sissine, Mysha; Segan, Robert; Taylor, Mathew; Jefferson, Bobby; Borrelli, Alice; Koehler, Mohandas; Chelvayohan, Meena

2014-01-01

Another one million community healthcare workers are needed to address the growing global population and increasing demand of health care services. This paper describes a cost comparison between two training approaches to better understand costs implications of training community health workers (CHWs) in Sub-Saharan Africa. Our team created a prospective model to forecast and compare the costs of two training methods as described in the Dalburge Report - (1) a traditional didactic training approach ("baseline") and (2) a blended eLearning training approach ("blended"). After running the model for training 100,000 CHWs, we compared the results and scaled up those results to one million CHWs. A substantial difference exists in total costs between the baseline and blended training programs. RESULTS indicate that using a blended eLearning approach for training community health care workers could provide a total cost savings of 42%. Scaling the model to one million CHWs, the blended eLearning training approach reduces total costs by 25%. The blended eLearning savings are a result of decreased classroom time, thereby reducing the costs associated with travel, trainers and classroom costs; and using a tablet with WiFi plus a feature phone rather than a smartphone with data plan. The results of this cost analysis indicate significant savings through using a blended eLearning approach in comparison to a traditional didactic method for CHW training by as much as 67%. These results correspond to the Dalberg publication which indicates that using a blended eLearning approach is an opportunity for closing the gap in training community health care workers.

The determinants of hospital cost: a cost-volume-profit analysis of health services in the occupied territories: Palestine.

Science.gov (United States)

Younis, Mustafa Z; Jaber, Samer; Smith, Pamela C; Hartmann, Michael; Bongyu, Moye

2010-06-01

The purpose of this study is to examine the unit costs of a multi-service hospital in Palestine for the period 2005-2007. We investigate the cost structure of the Rafidya Hospital located in Nablus city, for both inpatient and outpatient departments. This study uses cost-volume-profit (CVP) analysis, also known as breakeven analysis. CVP analysis requires examining total costs, along with fixed and variable costs. CVP analysis illuminates how changes in assumptions about cost behaviour and the relevant range in which those assumptions are valid affect the relationships among revenues, variable costs and fixed costs at various production levels. For the hospital of interest, we find that fixed costs account for 70% of total costs, and variable costs were 30% of total costs. Inpatient departments accounted for 86% of total costs, and outpatient departments were 14% of total costs. Results of the breakeven analysis illustrate that several departments charge sufficient fees to cover all unit costs. Results provide useful information about unit cost based on four categories: (1) unit cost per admission of each department, (2) unit cost per patient day of each department, (3) unit cost per admission with annual capital cost of each department and (4) unit cost per patient day with annual capital cost. Our results provide hospital cost information that can be used by decision-makers to provide and expand healthcare services, in an effort to increase sustainability and profitability. The use of cost analysis by administrators and regulators will improve the quality of financial information, as well as enhance the efficient use of scarce resources.

Application of activity-based costing (ABC) for a Peruvian NGO healthcare provider.

Science.gov (United States)

Waters, H; Abdallah, H; Santillán, D

2001-01-01

This article describes the application of activity-based costing (ABC) to calculate the unit costs of the services for a health care provider in Peru. While traditional costing allocates overhead and indirect costs in proportion to production volume or to direct costs, ABC assigns costs through activities within an organization. ABC uses personnel interviews to determine principal activities and the distribution of individual's time among these activities. Indirect costs are linked to services through time allocation and other tracing methods, and the result is a more accurate estimate of unit costs. The study concludes that applying ABC in a developing country setting is feasible, yielding results that are directly applicable to pricing and management. ABC determines costs for individual clinics, departments and services according to the activities that originate these costs, showing where an organization spends its money. With this information, it is possible to identify services that are generating extra revenue and those operating at a loss, and to calculate cross subsidies across services. ABC also highlights areas in the health care process where efficiency improvements are possible. Conclusions about the ultimate impact of the methodology are not drawn here, since the study was not repeated and changes in utilization patterns and the addition of new clinics affected applicability of the results. A potential constraint to implementing ABC is the availability and organization of cost information. Applying ABC efficiently requires information to be readily available, by cost category and department, since the greatest benefits of ABC come from frequent, systematic application of the methodology in order to monitor efficiency and provide feedback for management. The article concludes with a discussion of the potential applications of ABC in the health sector in developing countries.

Using Time-Driven Activity-Based Costing to Implement Change.

Science.gov (United States)

Sayed, Ellen N; Laws, Sa'ad; Uthman, Basim

2017-01-01

Academic medical libraries have responded to changes in technology, evolving professional roles, reduced budgets, and declining traditional services. Libraries that have taken a proactive role to change have seen their librarians emerge as collaborators and partners with faculty and researchers, while para-professional staff is increasingly overseeing traditional services. This article addresses shifting staff and schedules at a single-service-point information desk by using time-driven activity-based costing to determine the utilization of resources available to provide traditional library services. Opening hours and schedules were changed, allowing librarians to focus on patrons' information needs in their own environment.

Siting, design and cost of shallow land burial facilities in Northern New England. Volume 2. Appendices A-G

International Nuclear Information System (INIS)

1985-05-01

Volume 2 comprises the following Appendices: Existing Environmental Data Base in Maine; Wetland Definition and Classification; Marine Clay; Screening Study; Basal Till Screening Study; Engineering Design Specifications and Costing; New York State Low-Level Radioactive Waste Management; and Maine Yankee's Cost of Low-Level Waste Disposal - 1973-1983

High-surgical-volume hospitals associated with better quality and lower cost of kidney transplantation in Taiwan

Directory of Open Access Journals (Sweden)

Shu-Yun Tsao

2011-01-01

Conclusion: Seventy-seven percent of kidney transplant surgeries were concentrated at six hospitals in Taiwan. There were significant differences in quality and cost between HSVHs and LSVHs. We suggest adopting volume-based strategies for nonurgent kidney transplants.

A Comparison of Web-Based and Paper-Based Survey Methods: Testing Assumptions of Survey Mode and Response Cost

Science.gov (United States)

Greenlaw, Corey; Brown-Welty, Sharon

2009-01-01

Web-based surveys have become more prevalent in areas such as evaluation, research, and marketing research to name a few. The proliferation of these online surveys raises the question, how do response rates compare with traditional surveys and at what cost? This research explored response rates and costs for Web-based surveys, paper surveys, and…

Cost and Management Accounting Practices: A Survey of Manufacturing Companies

Directory of Open Access Journals (Sweden)

Ali UYAR

2010-11-01

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

Cost evaluation of clinical laboratory in Taiwan's National Health System by using activity-based costing.

Science.gov (United States)

Su, Bin-Guang; Chen, Shao-Fen; Yeh, Shu-Hsing; Shih, Po-Wen; Lin, Ching-Chiang

2016-11-01

To cope with the government's policies to reduce medical costs, Taiwan's healthcare service providers are striving to survive by pursuing profit maximization through cost control. This article aimed to present the results of cost evaluation using activity-based costing performed in the laboratory in order to throw light on the differences between costs and the payment system of National Health Insurance (NHI). This study analyzed the data of costs and income of the clinical laboratory. Direct costs belong to their respective sections of the department. The department's shared costs, including public expenses and administrative assigned costs, were allocated to the department's respective sections. A simple regression equation was created to predict profit and loss, and evaluate the department's break-even point, fixed cost, and contribution margin ratio. In clinical chemistry and seroimmunology sections, the cost per test was lower than the NHI payment and their major laboratory tests had revenues with the profitability ratio of 8.7%, while the other sections had a higher cost per test than the NHI payment and their major tests were in deficit. The study found a simple linear regression model as follows: "Balance=-84,995+0.543×income (R2=0.544)". In order to avoid deficit, laboratories are suggested to increase test volumes, enhance laboratory test specialization, and become marginal scale. A hospital could integrate with regional medical institutions through alliances or OEM methods to increase volumes to reach marginal scale and reduce laboratory costs, enhancing the level and quality of laboratory medicine.

Cost-based droop scheme for DC microgrid

DEFF Research Database (Denmark)

Nutkani, Inam Ullah; Wang, Peng; Loh, Poh Chiang

2014-01-01

voltage level, less on optimized operation and control of generation sources. The latter theme is perused in this paper, where cost-based droop scheme is proposed for distributed generators (DGs) in DC microgrids. Unlike traditional proportional power sharing based droop scheme, the proposed scheme......-connected operation. Most importantly, the proposed scheme can reduce overall total generation cost in DC microgrids without centralized controller and communication links. The performance of the proposed scheme has been verified under different load conditions.......DC microgrids are gaining interest due to higher efficiencies of DC distribution compared with AC. The benefits of DC systems have been widely researched for data centers, IT facilities and residential applications. The research focus, however, has been more on system architecture and optimal...

Provision of hearing aids to children in Bangladesh: costs and cost-effectiveness of a community-based and a centre-based approach.

Science.gov (United States)

Ekman, Björn; Borg, Johan

2017-08-01

The aim of this study is to provide evidence on the costs and health effects of two alternative hearing aid delivery models, a community-based and a centre-based approach. The study is set in Bangladesh and the study population is children between 12 and 18 years old. Data on resource use by participants and their caregivers were collected by a household survey. Follow-up data were collected after two months. Data on the costs to providers of the two approaches were collected by means of key informant interviews. The total cost per participant in the community-based model was BDT 6,333 (USD 79) compared with BDT 13,718 (USD 172) for the centre-based model. Both delivery models are found to be cost-effective with an estimated cost per DALY averted of BDT 17,611 (USD 220) for the community-based model and BDT 36,775 (USD 460) for the centre-based model. Using a community-based approach to deliver hearing aids to children in a resource constrained environment is a cost-effective alternative to the traditional centre-based approach. Further evidence is needed to draw conclusions for scale-up of approaches; rigorous analysis is possible using well-prepared data collection tools and working closely with sector professionals. Implications for Rehabilitation Delivery models vary by resources needed for their implementation. Community-based deliver models of hearing aids to children in low-income countries are a cost-effective alternative. The assessment of costs and effects of hearing aids delivery models in low-income countries is possible through planned collaboration between researchers and sector professionals.

Cost Effectiveness of Stapled Haemorrhoidopexy and Traditional Excisional Surgery for the Treatment of Haemorrhoidal Disease.

Science.gov (United States)

Kilonzo, Mary M; Brown, Steven R; Bruhn, Hanne; Cook, Jonathan A; Hudson, Jemma; Norrie, John; Watson, Angus J M; Wood, Jessica

2017-08-25

Our objective was to compare the cost effectiveness of stapled haemorrhoidopexy (SH) and traditional haemorrhoidectomy (TH) in the treatment of grade II-IV haemorrhoidal disease from the perspective of the UK national health service. An economic evaluation was conducted alongside an open, two-arm, parallel-group, pragmatic, multicentre, randomised controlled trial conducted in several hospitals in the UK. Patients were randomised into either SH or TH surgery between January 2011 and August 2014 and were followed up for 24 months. Intervention and subsequent resource use data were collected using case review forms and questionnaires. Benefits were collected using the EQ-5D-3L (EuroQoL-five dimensions-three levels) instrument. The primary economic outcome was incremental cost measured in pounds (£), year 2016 values, relative to the incremental benefit, which was estimated using quality-adjusted life-years (QALYs). Cost and benefits accrued in the second year were discounted at 3.5%. The base-case analysis was based on imputed data. Uncertainty was explored using univariate sensitivity analyses. Participants (n = 777) were randomised to SH (n = 389) or TH (n = 388). The mean cost of SH was £337 (95% confidence interval [CI] 251-423) higher than that of TH and the mean QALYs were -0.070 (95% CI -0.127 to -0.011) lower than for TH. The base-case cost-utility analysis indicated that SH has zero probability of being cost effective at both the £20,000 and the £30,000 threshold. Results from the sensitivity analyses were similar to those from the base-case analysis. The evidence suggests that, on average, the total mean costs over the 24-month follow-up period were significantly higher for the SH arm than for the TH arm. The QALYs were also, on average, significantly lower for the SH arm. These results were supported by the sensitivity analyses. Therefore, in terms of cost effectiveness, TH is a superior surgical treatment for the management of grade II

The cost of implementation of the Clinical Laboratory Improvement Amendments of 1988--the example of pediatric office-based cholesterol screening.

Science.gov (United States)

Tershakovec, A M; Brannon, S D; Bennett, M J; Shannon, B M

1995-08-01

To measure the additional costs of office-based laboratory testing due to the implementation of the Clinical Laboratory Improvement Amendments of 1988 (CLIA '88), using cholesterol screening for children as an example. Four- to ten-year-old children who received their well child care at one of seven participating pediatric practices were screened for hypercholesterolemia. The average number of analyses per day and days per month were derived from the volume of testing completed by the practices. Nurses and technicians time in the screening process were measured and personnel costs were calculated based on salary and fringe benefit rates. Costs of supplies, analyzing control samples, instrument calibration, and instrument depreciation were included. Costs estimates of screening were then completed. CLIA '88 implementation costs were derived from appropriate proficiency testing and laboratory inspection programs. In six practices completing a low volume of testing, 2807 children (5 to 6 children per week) were screened during the observation period, while 414 (about 25 children per week) were screened in one high-volume practice implementing universal screening over a 4-month period. For the six low-volume practices, the cost of screening was $10.60 per child. This decreased to $5.47 for the high-volume practice. Estimated costs of CLIA '88 implementation, including additional proficiency testing and laboratory inspection, added $3.20 per test for the low-volume practices, and $0.71 per test for the high-volume testing. Implementation of CLIA adds significantly to the cost of office-based chemistry laboratory screening. Despite these additional expenses, the cost of testing is still within a reasonable charge for laboratory testing, and is highly sensitive to the volume of tests completed.

Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing

OpenAIRE

Letitia-Maria Rof; Sorinel Capusneanu

2015-01-01

This article highlights the increasing performances as result of implementation stages of the ActivityBased Costing in the companies operating in the energy sector in Romania. There are presented some aspects of the usefulness of applying the Activity-Based Costing in the energy sector and the advantages it offers compared to traditional costing. There are also outlined the steps for applying the Activity-Based Costing and its implementation in the largest hydropower producer in Romania. The ...

THE IMPLEMENTATION OF ACTIVITY-BASED COSTING METHOD IN DETERMINING SELLING PRICES

Directory of Open Access Journals (Sweden)

Muhtarudin Muhtarudin

2017-08-01

Full Text Available Abstrak. Penelitian ini bertujuan untuk mengetahui  perbedaan perhitungan antara Harga Pokok Produksi  Sepatu  menggunakan metode tradisional  dengan  metode Activity-Based Costing.  Penelitian dilakukan pada 5 industri Sepatu di Sentra Industri Sepatu Cibaduyut Kota Bandung dengan metode pengumpulan data menggunakan teknik observasi, wawancara, dan dokumentasi. Jumlah populasi sebanyak 76 industri dan metode penentuan sampel menggunakan teknik purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis beda dua rata-rata.  Hasil dari penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan antara Harga Pokok Produkasi sepatu metode tradisional dengan  Activity-Based Costing.  Setelah menerapkan metode penentuan biaya dengan metode tersebut, Harga Pokok Produkasi adanya perbedaan  yang cukup signifikan sehingga penentuan harga jual yang salah. Karena menetapkan harga jual dengan melakukan mark-up  untuk menutupi biaya produksi.  Penentuan harga jual dengan cara ini menyebabkan harga jual yang terlalu rendah, sehingga tidak dapat mengoptimalkan laba Kata Kunci.  Activity-Based Costing; Harga Pokok Produksi; Harga Jual.   Abstract. This study aims to find out the difference between the calculation of shoe production cost using the traditional method as compared to that using the Activity-Based Costing method. The research was conducted on five shoe industries in the Shoes Industry Center in Cibaduyut Bandung, using such data collecting method as observation, interview, and documentation studies. The population comprises of 76 industries, and the method used for determining the sample is purposive sampling technique. The analytical technique used in this study is the analysis of two different averages. The results of this study indicate that there is a significant difference between the shoe production cost calculated using the traditional method and that calculated using the Activity-Based

Cost analysis and estimating tools and techniques

CERN Document Server

Nussbaum, Daniel

1990-01-01

Changes in production processes reflect the technological advances permeat­ ing our products and services. U. S. industry is modernizing and automating. In parallel, direct labor is fading as the primary cost driver while engineering and technology related cost elements loom ever larger. Traditional, labor-based ap­ proaches to estimating costs are losing their relevance. Old methods require aug­ mentation with new estimating tools and techniques that capture the emerging environment. This volume represents one of many responses to this challenge by the cost analysis profession. The Institute of Cost Analysis (lCA) is dedicated to improving the effective­ ness of cost and price analysis and enhancing the professional competence of its members. We encourage and promote exchange of research findings and appli­ cations between the academic community and cost professionals in industry and government. The 1990 National Meeting in Los Angeles, jointly spo~sored by ICA and the National Estimating Society (NES),...

Activity – based costing in sport organizations:Theoretical background & future prospects

Directory of Open Access Journals (Sweden)

PANAGIOTIS E. DIMITROPOULOS

2007-01-01

Full Text Available Costing systems in recent years have shown a significantdevelopment and activity-based costing (ABC specificallyhas been considered as a major contribution to cost management, particularly in service businesses. The sport sector is composed to a great extent of service functions, yet considerably less have been reported of the use of activity based costing to support cost management in sport organizations. Since the power of information becomes continuously crucial for the implementation of effective business administration, the traditional methods of cost measurementproved insufficient on this issue, leading to the invention ofABC. The aim of this paper is twofold. First of all we wantto present the main theoretical background of ABC and itssubstantiated benefits, and secondly to present some practical steps for the implementation of ABC in sport organizations.

Cost Benefit of Comprehensive Primary and Preventive School-Based Health Care.

Science.gov (United States)

Padula, William V; Connor, Katherine A; Mueller, Josiah M; Hong, Jonathan C; Velazquez, Gabriela Calderon; Johnson, Sara B

2018-01-01

The Rales Health Center is a comprehensive school-based health center at an urban elementary/middle school. Rales Health Center provides a full range of pediatric services using an enriched staffing model consisting of pediatrician, nurse practitioner, registered nurses, and medical office assistant. This staffing model provides greater care but costs more than traditional school-based health centers staffed by part-time nurses. The objective was to analyze the cost benefit of Rales Health Center enhanced staffing model compared with a traditional school-based health center (standard care), focusing on asthma care, which is among the most prevalent chronic conditions of childhood. In 2016, cost-benefit analysis using a decision tree determined the net social benefit of Rales Health Center compared with standard care from the U.S. societal perspective based on the 2015-2016 academic year. It was assumed that Rales Health Center could handle greater patient throughput related to asthma, decreased prescription costs, reduced parental resources in terms of missed work time, and improved student attendance. Univariate and multivariate probabilistic sensitivity analyses were conducted. The expected cost to operate Rales Health Center was $409,120, compared with standard care cost of $172,643. Total monetized incremental benefits of Rales Health Center were estimated to be $993,414. The expected net social benefit for Rales Health Center was $756,937, which demonstrated substantial societal benefit at a return of $4.20 for every dollar invested. This net social benefit estimate was robust to sensitivity analyses. Despite the greater cost associated with the Rales Health Center's enhanced staffing model, the results of this analysis highlight the cost benefit of providing comprehensive, high-quality pediatric care in schools, particularly schools with a large proportion of underserved students. Copyright © 2018 American Journal of Preventive Medicine. Published by

Computer-Aided Surgical Simulation in Head and Neck Reconstruction: A Cost Comparison among Traditional, In-House, and Commercial Options.

Science.gov (United States)

Li, Sean S; Copeland-Halperin, Libby R; Kaminsky, Alexander J; Li, Jihui; Lodhi, Fahad K; Miraliakbari, Reza

2018-06-01

 Computer-aided surgical simulation (CASS) has redefined surgery, improved precision and reduced the reliance on intraoperative trial-and-error manipulations. CASS is provided by third-party services; however, it may be cost-effective for some hospitals to develop in-house programs. This study provides the first cost analysis comparison among traditional (no CASS), commercial CASS, and in-house CASS for head and neck reconstruction.  The costs of three-dimensional (3D) pre-operative planning for mandibular and maxillary reconstructions were obtained from an in-house CASS program at our large tertiary care hospital in Northern Virginia, as well as a commercial provider (Synthes, Paoli, PA). A cost comparison was performed among these modalities and extrapolated in-house CASS costs were derived. The calculations were based on estimated CASS use with cost structures similar to our institution and sunk costs were amortized over 10 years.  Average operating room time was estimated at 10 hours, with an average of 2 hours saved with CASS. The hourly cost to the hospital for the operating room (including anesthesia and other ancillary costs) was estimated at $4,614/hour. Per case, traditional cases were $46,140, commercial CASS cases were $40,951, and in-house CASS cases were $38,212. Annual in-house CASS costs were $39,590.  CASS reduced operating room time, likely due to improved efficiency and accuracy. Our data demonstrate that hospitals with similar cost structure as ours, performing greater than 27 cases of 3D head and neck reconstructions per year can see a financial benefit from developing an in-house CASS program. Thieme Medical Publishers 333 Seventh Avenue, New York, NY 10001, USA.

Particle-based non-photorealistic volume visualization

NARCIS (Netherlands)

Busking, S.; Vilanova, A.; Van Wijk, J.J.

2007-01-01

Non-photorealistic techniques are usually applied to produce stylistic renderings. In visualization, these techniques are often able to simplify data, producing clearer images than traditional visualization methods. We investigate the use of particle systems for visualizing volume datasets using

Particle-based non-photorealistic volume visualization

NARCIS (Netherlands)

Busking, S.; Vilanova, A.; Wijk, van J.J.

2008-01-01

Non-photorealistic techniques are usually applied to produce stylistic renderings. In visualization, these techniques are often able to simplify data, producing clearer images than traditional visualization methods. We investigate the use of particle systems for visualizing volume datasets using

Costing improvement of remanufacturing crankshaft by integrating Mahalanobis-Taguchi System and Activity based Costing

Science.gov (United States)

Abu, M. Y.; Nor, E. E. Mohd; Rahman, M. S. Abd

2018-04-01

Integration between quality and costing system is very crucial in order to achieve an accurate product cost and profit. Current practice by most of remanufacturers, there are still lacking on optimization during the remanufacturing process which contributed to incorrect variables consideration to the costing system. Meanwhile, traditional costing accounting being practice has distortion in the cost unit which lead to inaccurate cost of product. The aim of this work is to identify the critical and non-critical variables during remanufacturing process using Mahalanobis-Taguchi System and simultaneously estimate the cost using Activity Based Costing method. The orthogonal array was applied to indicate the contribution of variables in the factorial effect graph and the critical variables were considered with overhead costs that are actually demanding the activities. This work improved the quality inspection together with costing system to produce an accurate profitability information. As a result, the cost per unit of remanufactured crankshaft of MAN engine model with 5 critical crankpins is MYR609.50 while Detroit engine model with 4 critical crankpins is MYR1254.80. The significant of output demonstrated through promoting green by reducing re-melting process of damaged parts to ensure consistent benefit of return cores.

Acceptability, Feasibility, and Cost of Telemedicine for Nonacute Headaches: A Randomized Study Comparing Video and Traditional Consultations.

Science.gov (United States)

Müller, Kai Ivar; Alstadhaug, Karl Bjørnar; Bekkelund, Svein Ivar

2016-05-30

The feasibility of telemedicine in diagnosing and treating nonacute headaches, such as primary headaches (migraine and tension-type) and medication-overuse headaches has not been previously investigated. By eliminating the need of travel to specialists, telemedicine may offer significant time and money savings. Our objective was to estimate the acceptance of telemedicine and investigate the feasibility and cost savings of telemedicine consultations in diagnosing and treating nonacute headaches. From September 2012 to March 2015, nonacute headache patients from Northern Norway who were referred to neurologists through an electronic application system were consecutively screened and randomized to participate in either telemedicine or traditional specialist visits. All patients were consulted by two neurologists at the neurological department in Tromsø University Hospital. Feasibility outcomes were compared between telemedicine and traditional groups. Baseline characteristics and costs were then compared between rural and urban patients. Travel costs were calculated by using the probabilistic method of the Norwegian traveling agency: the cheapest means of public transport for each study participant. Loss of pay was calculated based on the Norwegian full-time employee's average salary: 3.5 hours spent on travel and consultation=one day's salary. Distance and time spent on travel were estimated by using Google Maps. Of 557 headache patients screened, 479 were found eligible and 402 accepted telemedicine participation (83.9%, 402/479) and were included in the final analyses. Of these, 202 received traditional specialist consultations and 200 received telemedicine. All patients in the telemedicine group were satisfied with the video quality, and 198 (99%, 198/200) were satisfied with the sound quality. The baseline characteristics as well as headache diagnostics and follow-up appointments, and the investigation, advice, and prescription practices were not statistically

The Role of Activity Based Costing (ABC) in Educational Support Services: A White Paper.

Science.gov (United States)

Edds, Daniel B.

Many front-line managers who are assuming more financial responsibility for their organizations find traditional cost accounting inadequate for their needs and are turning to Activity Based Costing (ABC). ABC is not a financial reporting system to serve the needs of regulatory agencies, but a tool that tracks costs from the general ledger…

High-Cost Patients Had Substantial Rates Of Leaving Medicare Advantage And Joining Traditional Medicare.

Science.gov (United States)

Rahman, Momotazur; Keohane, Laura; Trivedi, Amal N; Mor, Vincent

2015-10-01

Medicare Advantage payment regulations include risk-adjusted capitated reimbursement, which was implemented to discourage favorable risk selection and encourage the retention of members who incur high costs. However, the extent to which risk-adjusted capitation has succeeded is not clear, especially for members using high-cost services not previously considered in assessments of risk selection. We examined the rates at which participants who used three high-cost services switched between Medicare Advantage and traditional Medicare. We found that the switching rate from 2010 to 2011 away from Medicare Advantage and to traditional Medicare exceeded the switching rate in the opposite direction for participants who used long-term nursing home care (17 percent versus 3 percent), short-term nursing home care (9 percent versus 4 percent), and home health care (8 percent versus 3 percent). These results were magnified among people who were enrolled in both Medicare and Medicaid. Our findings raise questions about the role of Medicare Advantage plans in serving high-cost patients with complex care needs, who account for a disproportionately high amount of total health care spending. Project HOPE—The People-to-People Health Foundation, Inc.

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

Science.gov (United States)

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

2007-04-01

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

Data Base Development of Automobile and Light Truck Maintenance : Volume I. Test and Appendixes A-D

Science.gov (United States)

1978-08-01

The volume describes the development of the life cycle maintenance costs for 212 sales-leading 1970 through 1975 passenger cars and light trucks. These costs provide a data base for the Department of Transportation, which describes the costs for part...

Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?

OpenAIRE

Ildikó Réka CARDOS; Stefan PETE

2011-01-01

Adherents of ABC/ABM systems claimed traditional management accounting systems generated misleading costs in a contemporary, tumultuous, often changing business environment and implementing ABC/ABM would remedy this. That is why activity-based costing (ABC) and activity-based management (ABM) represents the symbol of improved competitiveness and efficiency in every organization.The purpose of this article – after analyzing the existing literature in the field – is to emphasize that new cost s...

BRCA mutation carrier detection. A model-based cost-effectiveness analysis comparing the traditional family history approach and the testing of all patients with breast cancer

Science.gov (United States)

Norum, Jan; Grindedal, Eli Marie; Heramb, Cecilie; Karsrud, Inga; Ariansen, Sarah Louise; Undlien, Dag Erik; Schlichting, Ellen; Mæhle, Lovise

2018-01-01

Background Identification of BRCA mutation carriers among patients with breast cancer (BC) involves costs and gains. Testing has been performed according to international guidelines, focusing on family history (FH) of breast and/or ovarian cancer. An alternative is testing all patients with BC employing sequencing of the BRCA genes and Multiplex Ligation Probe Amplification (MLPA). Patients and methods A model-based cost-effectiveness analysis, employing data from Oslo University Hospital, Ullevål (OUH-U) and a decision tree, was done. The societal and the healthcare perspectives were focused and a lifetime perspective employed. The comparators were the traditional FH approach used as standard of care at OUH-U in 2013 and the intervention (testing all patients with BC) performed in 2014 and 2015 at the same hospital. During the latter period, 535 patients with BC were offered BRCA testing with sequencing and MLPA. National 2014 data on mortality rates and costs were implemented, a 3% discount rate used and the costing year was 2015. The incremental cost-effectiveness ratio was calculated in euros (€) per life-year gained (LYG). Results The net healthcare cost (healthcare perspective) was €40 503/LYG. Including all resource use (societal perspective), the cost was €5669/LYG. The univariate sensitivity analysis documented the unit cost of the BRCA test and the number of LYGs the prominent parameters affecting the result. Diagnostic BRCA testing of all patients with BC was superior to the FH approach and cost-effective within the frequently used thresholds (healthcare perspective) in Norway (€60 000–€80 000/LYG). PMID:29682331

BRCA mutation carrier detection. A model-based cost-effectiveness analysis comparing the traditional family history approach and the testing of all patients with breast cancer.

Science.gov (United States)

Norum, Jan; Grindedal, Eli Marie; Heramb, Cecilie; Karsrud, Inga; Ariansen, Sarah Louise; Undlien, Dag Erik; Schlichting, Ellen; Mæhle, Lovise

2018-01-01

Identification of BRCA mutation carriers among patients with breast cancer (BC) involves costs and gains. Testing has been performed according to international guidelines, focusing on family history (FH) of breast and/or ovarian cancer. An alternative is testing all patients with BC employing sequencing of the BRCA genes and Multiplex Ligation Probe Amplification (MLPA). A model-based cost-effectiveness analysis, employing data from Oslo University Hospital, Ullevål (OUH-U) and a decision tree, was done. The societal and the healthcare perspectives were focused and a lifetime perspective employed. The comparators were the traditional FH approach used as standard of care at OUH-U in 2013 and the intervention (testing all patients with BC) performed in 2014 and 2015 at the same hospital. During the latter period, 535 patients with BC were offered BRCA testing with sequencing and MLPA. National 2014 data on mortality rates and costs were implemented, a 3% discount rate used and the costing year was 2015. The incremental cost-effectiveness ratio was calculated in euros (€) per life-year gained (LYG). The net healthcare cost (healthcare perspective) was €40 503/LYG. Including all resource use (societal perspective), the cost was €5669/LYG. The univariate sensitivity analysis documented the unit cost of the BRCA test and the number of LYGs the prominent parameters affecting the result.Diagnostic BRCA testing of all patients with BC was superior to the FH approach and cost-effective within the frequently used thresholds (healthcare perspective) in Norway (€60 000-€80 000/LYG).

Technical support for GEIS: radioactive waste isolation in geologic formations. Volume 18. Facility construction feasibility and costs by rock type

International Nuclear Information System (INIS)

1978-04-01

The results of a study that compared the general engineering feasibility and unit costs associated with sinking shafts and mining storage rooms in the four rock types (salt, granite, shale, basalt) are presented in this volume. The report includes a discussion of the general effects of rock characteristics on shaft and mine design, the application of these design considerations to the specific designs developed for the Draft GEIS, shaft and mine construction techniques, and the unit cost comparison. The repository designs upon which this comparison was based are presented in other volumes of this series

A modified earned value management using activity based costing

Directory of Open Access Journals (Sweden)

Vahid Aminian

2016-12-01

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

Cost analysis, cost recovery, marketing and fee-based services a guide for the health sciences librarian

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Wood, M Sandra

2013-01-01

This outstanding volume won the 1986 Ida and George Eliot Prize--awarded by the Medical Library Association for the work judged most effective in furthering medical librarianship. Library professionals review the controversy behind fee-for-service programs and provide a rationale for incorporating them into contemporary library philosophies of service. Some fee-based services are necessary for survival in a society that treats information as a marketable commodity; this comprehensive book gives practical advice on cost analysis, cost recovery and marketing of reference services, and presents i

The case for implementing activity based costing.

Science.gov (United States)

Monge, Paul H; Bolinger-Perez, Nicole; Boysen, Kent

2012-01-01

ABC identifies profitable volumes to give managers information to better manage volumes. Managers must balance the demand for service while maintaining a reasonable profit margin. Disparate systems work extremely well for their intended purposes, but they do not communicate with one another. The strength of the data they hold individually may be leveraged when implementing ABC methodology. Mayo Clinic in Rochester, Minnesota implemented a pilot of ABC to evaluate CT services where there is a high volume, multiple service location for cost comparison, variety of patient acuity and service mix, and large capital investments.The goal was to reveal the actual cost of CT services at the procedural level.

Activity-Based Costing (ABC and Time-Driven Activity-Based Costing (TDABC: Applicable Methods for University Libraries?

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Kate-Riin Kont

2011-01-01

Full Text Available Objective – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC and “time-driven activity-based costing” (TDABC, focusing on the strengths and weaknesses of both methods to determine which of these two is suitable for application in university libraries.Methods – This paper reviews and summarizes the literature on cost accounting and costing practices of university libraries. A brief overview of the history of cost accounting, costing, and time and motion studies in libraries is also provided. The ABC and the TDABC method, designed as a revised and easier version of the ABC by Kaplan and Anderson (Kaplan & Anderson 2004 at the beginning of the 21st century, as well as the adoption and adaptation of these methods by university libraries are described, and their strengths and weaknesses, as well as their suitability for university libraries, are analyzed. Results – Cost accounting and costing studies in libraries have a long history, the first of these dating back to 1877. The development of cost accounting and time and motion studies can be seen as a natural evolution of techniques which were created to solve management problems. The ABC method is the best-known management accounting innovation of the last 20 years, and is already widely used in university libraries around the world. However, setting up an ABC system can be very costly, and the system needs to be regularly updated, which further increases its costs. The TDABC system can not only be implemented more quickly (and thus more cheaply, but also can be updated more easily than the traditional ABC, which makes the TDABC the more suitable method for university libraries.Conclusion – Both methods are suitable for university libraries. However, the ABC method can only be implemented in collaboration with an accounting department. The TDABC method can be tested and implemented by

Costs and benefits of satellite-based tools for irrigation management

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Francesco eVuolo

2015-07-01

Full Text Available This paper presents the results of a collaborative work with farmers and a cost-benefit analysis of geospatial technologies applied to irrigation water management in the semi-arid agricultural area in Lower Austria. We use Earth observation (EO data to estimate crop evapotranspiration (ET and webGIS technologies to deliver maps and irrigation advice to farmers. The study reports the technical and qualitative evaluation performed during a demonstration phase in 2013 and provides an outlook to future developments. The calculation of the benefits is based on a comparison of the irrigation volumes estimated from satellite vs. the irrigation supplied by the farmers. In most cases, the amount of water supplied was equal to the maximum amount of water required by crops. At the same time high variability was observed for the different irrigation units and crop types. Our data clearly indicates that economic benefits could be achieved by reducing irrigation volumes, especially for water-intensive crops. Regarding the qualitative evaluation, most of the farmers expressed a very positive interest in the provided information. In particular, information related to crop ET was appreciated as this helps to make better informed decisions on irrigation. The majority of farmers (54% also expressed a general willingness to pay, either directly or via cost sharing, for such a service. Based on different cost scenarios, we calculated the cost of the service. Considering 20,000 ha regularly irrigated land, the advisory service would cost between 2.5 and 4.3 €/ha per year depending on the type of satellite data used. For comparison, irrigation costs range between 400 and 1000 €/ha per year for a typical irrigation volume of 2,000 cubic meters per ha. With a correct irrigation application, more than 10% of the water and energy could be saved in water-intensive crops, which is equivalent to an economic benefit of 40-100 €/ha per year.

Activity based costing of probation with and without substance abuse treatment: a case study.

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Alemi, Farrokh; Taxman, Faye; Doyon, Victoria; Thanner, Meridith; Baghi, Heibatollah

2004-06-01

Since many offenders have drug problems, investigators have proposed that drug testing and treatment should be an integral part of probation. In 1994, the Office of National Drug Control Policy (ONDCP) funded a demonstration project designed to integrate drug treatment with traditional supervision services. As part of this demonstration a new procedure called 'seamless' probation was set up in which treatment providers were co-located with probation officers and probation officers coordinated offenders' participation in treatment. This study examines the cost of providing substance abuse treatment coordination through probation agencies. We used Activity Based Costing (ABC) to examine the cost of probation with and without treatment coordination in one probation agency. Agency budget was analyzed and allocated to various programs. A questionnaire was developed to assess probation officer's activities. The cost of coordinating treatment for one offender was calculated by dividing the total cost of the program by units of various activities done by the probation officers. Preliminary test of reliability of the instrument showed that it was accurately portraying the probation officers time allocation. Probation officers spent 6.9% of their time in seamless supervision and 83.3% time in traditional supervision (83.83%). The seamless probation officers had more group meetings and more phone contact with their offenders than traditional probation officers. The average cost per offender per day was 12 dollars for seamless probation and 7 dollars for traditional probation. This study is limited because it focuses on one agency at one point in time. Results may not be relevant to other agencies or to the same agency as it makes its operation more efficient. This study provides a method of allocating budget cost to per client costs using survey of probation officer's activities -- a tool developed in this study. Comparison of seamless and traditional supervision activities

Volume Measurement Algorithm for Food Product with Irregular Shape using Computer Vision based on Monte Carlo Method

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Joko Siswantoro

2014-11-01

Full Text Available Volume is one of important issues in the production and processing of food product. Traditionally, volume measurement can be performed using water displacement method based on Archimedes’ principle. Water displacement method is inaccurate and considered as destructive method. Computer vision offers an accurate and nondestructive method in measuring volume of food product. This paper proposes algorithm for volume measurement of irregular shape food product using computer vision based on Monte Carlo method. Five images of object were acquired from five different views and then processed to obtain the silhouettes of object. From the silhouettes of object, Monte Carlo method was performed to approximate the volume of object. The simulation result shows that the algorithm produced high accuracy and precision for volume measurement.

Impact of office-based intravenous deep sedation providers upon traditional sedation practices employed in pediatric dentistry.

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Tarver, Michael; Guelmann, Marcio; Primosch, Robert

2012-01-01

This survey intended to determine how the implementation of office-based IV deep sedation by a third party provider (OIVSED) impacted the traditional sedation practices employed in pediatric dentistry private practice settings. A digital survey was e-mailed to 924 members of the American Academy of Pediatric Dentistry practicing in California, Florida, and New York, chosen because these states had large samples of practicing pediatric dentists in geographically disparate locations. 151 pediatric dentists using OIVSED responded to the survey. Improved efficiency, safety and quality of care provided, and increased parental acceptance were reported advantages of this service. Although less costly than hospital-based general anesthesia, the average fee for this service was a deterrent to some parents considering this option. Sixty-four percent of respondents continued to provide traditional sedation modalities, mostly oral sedation, in their offices, as parenteral routes taught in their training programs were less often selected. OIVSED users reported both a reduction in the use of traditional sedation modalities in their offices and use of hospital-based GA services in exchange for perceived improvements in efficiency, safety and quality of care delivered. Patient costs, in the absence of available health insurance coverage, inhibited accessing this service by some parents.

Estimating traffic volume on Wyoming low volume roads using linear and logistic regression methods

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Dick Apronti

2016-12-01

Full Text Available Traffic volume is an important parameter in most transportation planning applications. Low volume roads make up about 69% of road miles in the United States. Estimating traffic on the low volume roads is a cost-effective alternative to taking traffic counts. This is because traditional traffic counts are expensive and impractical for low priority roads. The purpose of this paper is to present the development of two alternative means of cost-effectively estimating traffic volumes for low volume roads in Wyoming and to make recommendations for their implementation. The study methodology involves reviewing existing studies, identifying data sources, and carrying out the model development. The utility of the models developed were then verified by comparing actual traffic volumes to those predicted by the model. The study resulted in two regression models that are inexpensive and easy to implement. The first regression model was a linear regression model that utilized pavement type, access to highways, predominant land use types, and population to estimate traffic volume. In verifying the model, an R2 value of 0.64 and a root mean square error of 73.4% were obtained. The second model was a logistic regression model that identified the level of traffic on roads using five thresholds or levels. The logistic regression model was verified by estimating traffic volume thresholds and determining the percentage of roads that were accurately classified as belonging to the given thresholds. For the five thresholds, the percentage of roads classified correctly ranged from 79% to 88%. In conclusion, the verification of the models indicated both model types to be useful for accurate and cost-effective estimation of traffic volumes for low volume Wyoming roads. The models developed were recommended for use in traffic volume estimations for low volume roads in pavement management and environmental impact assessment studies.

Cost/Performance Ratio Achieved by Using a Commodity-Based Cluster

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Lopez, Isaac

2001-01-01

Researchers at the NASA Glenn Research Center acquired a commodity cluster based on Intel Corporation processors to compare its performance with a traditional UNIX cluster in the execution of aeropropulsion applications. Since the cost differential of the clusters was significant, a cost/performance ratio was calculated. After executing a propulsion application on both clusters, the researchers demonstrated a 9.4 cost/performance ratio in favor of the Intel-based cluster. These researchers utilize the Aeroshark cluster as one of the primary testbeds for developing NPSS parallel application codes and system software. The Aero-shark cluster provides 64 Intel Pentium II 400-MHz processors, housed in 32 nodes. Recently, APNASA - a code developed by a Government/industry team for the design and analysis of turbomachinery systems was used for a simulation on Glenn's Aeroshark cluster.

Effect of rest-pause vs. traditional bench press training on muscle strength, electromyography, and lifting volume in randomized trial protocols.

Science.gov (United States)

Korak, J Adam; Paquette, Max R; Brooks, Justin; Fuller, Dana K; Coons, John M

2017-09-01

Rest-pause (4-s unloaded rest between repetitions) training effects on one repetition maximum (1 RM), lifting volume, and neural activation via electromyography (EMG) are currently vague in the literature and can benefit strength and conditioning professionals for resistance training programme design. Therefore, this study compared 1 RM, neural activation via (EMG), and volume differences between rest-pause vs. traditional resistance training. Trained males (N = 20) were randomly assigned to either a rest-pause or a traditional training group. Pre- and post-1 RM testing was recorded. Training sessions were completed twice a week for 4 weeks and consisted of four sets of bench press to volitional fatigue at 80% of pre-test 1 RM with a 2-min rest between sets. Total volume completed was recorded on each training day. Neural activation of the pectoralis major was measured on the first and last training days. A two-way repeated-measures ANOVA indicated both groups significantly increased their 1 RMs following the 4-week training protocol (p  .05). An independent samples t test indicated that total volume lifted was significantly higher for the rest-pause group (56,778 vs. 38,315 lbs; p < .05) throughout the protocol and independently during weeks 2, 3, and 4. While strength and neural activation changes did not differ between groups, both increased 1 RMs and the rest-pause group achieved greater increases in volume than the traditional group. If volume is the focus of training, the rest-pause method should be utilized.

ACTIVITY-BASED COSTING IN THE MANUFACTURING SECTOR: A MANAGERIAL INSTRUMENT FOR DECISION-MAKING

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Ioana D. BUFAN

2014-04-01

Full Text Available The aim of this paper is to emphasize the importance of using the activity-based costing (management system in the manufacturing sector. The utility of the ABC (ABM system concerns decisions taken at a strategic and operational level. In our country, few managers understand the need for such a system and many Romanian companies use only a traditional costing system or don’t use one at all. The paper also includes a case study which is a small example of using the ABC method in a Romanian manufacturing company. The study shows that the ABC/ABM system helps managers to properly manage indirect costs (by activities and understand the profitability of products, distribution channels and customers. Therefore, it offers a powerful instrument for decision-making. Although ABC is a new system of cost calculation that is absolutely necessary, in most cases the ABC method must be implemented in addition to the traditional costing systems, which are essential for the purposes of management accounting.

Benefit-Cost Analysis of Integrated Paratransit Systems : Volume 6. Technical Appendices.

Science.gov (United States)

1979-09-01

This last volume, includes five technical appendices which document the methodologies used in the benefit-cost analysis. They are the following: Scenario analysis methodology; Impact estimation; Example of impact estimation; Sensitivity analysis; Agg...

Penerapan Activity Based Costing System Dalam Menentukan Harga Pokok Jasa Rawat Inap (Studi Pada RSUD Ibnu Sina Kabupaten Gresik Tahun 2013)

OpenAIRE

Nailufar, Uyun

2015-01-01

The aims of this study are to determine the price of basic product for inpatient services at the Ibnu Sina Hospital, Gresik in both the traditional cost accounting system and the Activity Based Costing System, and estimate the result differences between the two system. Moreover, a descriptive with the case study approach method was used in this study. Calculating and comparing the price of basic product for inpatient services using the traditional cost accounting system and the Aactivity Base...

Development of a practical costing method for hospitals.

Science.gov (United States)

Cao, Pengyu; Toyabe, Shin-Ichi; Akazawa, Kouhei

2006-03-01

To realize an effective cost control, a practical and accurate cost accounting system is indispensable in hospitals. In traditional cost accounting systems, the volume-based costing (VBC) is the most popular cost accounting method. In this method, the indirect costs are allocated to each cost object (services or units of a hospital) using a single indicator named a cost driver (e.g., Labor hours, revenues or the number of patients). However, this method often results in rough and inaccurate results. The activity based costing (ABC) method introduced in the mid 1990s can prove more accurate results. With the ABC method, all events or transactions that cause costs are recognized as "activities", and a specific cost driver is prepared for each activity. Finally, the costs of activities are allocated to cost objects by the corresponding cost driver. However, it is much more complex and costly than other traditional cost accounting methods because the data collection for cost drivers is not always easy. In this study, we developed a simplified ABC (S-ABC) costing method to reduce the workload of ABC costing by reducing the number of cost drivers used in the ABC method. Using the S-ABC method, we estimated the cost of the laboratory tests, and as a result, similarly accurate results were obtained with the ABC method (largest difference was 2.64%). Simultaneously, this new method reduces the seven cost drivers used in the ABC method to four. Moreover, we performed an evaluation using other sample data from physiological laboratory department to certify the effectiveness of this new method. In conclusion, the S-ABC method provides two advantages in comparison to the VBC and ABC methods: (1) it can obtain accurate results, and (2) it is simpler to perform. Once we reduce the number of cost drivers by applying the proposed S-ABC method to the data for the ABC method, we can easily perform the cost accounting using few cost drivers after the second round of costing.

Scan-based volume animation driven by locally adaptive articulated registrations.

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Rhee, Taehyun; Lewis, J P; Neumann, Ulrich; Nayak, Krishna S

2011-03-01

This paper describes a complete system to create anatomically accurate example-based volume deformation and animation of articulated body regions, starting from multiple in vivo volume scans of a specific individual. In order to solve the correspondence problem across volume scans, a template volume is registered to each sample. The wide range of pose variations is first approximated by volume blend deformation (VBD), providing proper initialization of the articulated subject in different poses. A novel registration method is presented to efficiently reduce the computation cost while avoiding strong local minima inherent in complex articulated body volume registration. The algorithm highly constrains the degrees of freedom and search space involved in the nonlinear optimization, using hierarchical volume structures and locally constrained deformation based on the biharmonic clamped spline. Our registration step establishes a correspondence across scans, allowing a data-driven deformation approach in the volume domain. The results provide an occlusion-free person-specific 3D human body model, asymptotically accurate inner tissue deformations, and realistic volume animation of articulated movements driven by standard joint control estimated from the actual skeleton. Our approach also addresses the practical issues arising in using scans from living subjects. The robustness of our algorithms is tested by their applications on the hand, probably the most complex articulated region in the body, and the knee, a frequent subject area for medical imaging due to injuries. © 2011 IEEE

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.

A Rule Based Approach to ISS Interior Volume Control and Layout

Science.gov (United States)

Peacock, Brian; Maida, Jim; Fitts, David; Dory, Jonathan

2001-01-01

Traditional human factors design involves the development of human factors requirements based on a desire to accommodate a certain percentage of the intended user population. As the product is developed human factors evaluation involves comparison between the resulting design and the specifications. Sometimes performance metrics are involved that allow leniency in the design requirements given that the human performance result is satisfactory. Clearly such approaches may work but they give rise to uncertainty and negotiation. An alternative approach is to adopt human factors design rules that articulate a range of each design continuum over which there are varying outcome expectations and interactions with other variables, including time. These rules are based on a consensus of human factors specialists, designers, managers and customers. The International Space Station faces exactly this challenge in interior volume control, which is based on anthropometric, performance and subjective preference criteria. This paper describes the traditional approach and then proposes a rule-based alternative. The proposed rules involve spatial, temporal and importance dimensions. If successful this rule-based concept could be applied to many traditional human factors design variables and could lead to a more effective and efficient contribution of human factors input to the design process.

Visualization versus neuromonitoring of recurrent laryngeal nerves during thyroidectomy: what about the costs?

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Dionigi, Gianlorenzo; Bacuzzi, Alessandro; Boni, Luigi; Rausei, Stefano; Rovera, Francesca; Dionigi, Renzo

2012-04-01

The objective of the present study was to evaluate costs for thyroidectomy performed with the aid of intraoperative neural monitoring (IONM), which has gained widespread acceptance during thyroid surgery as an adjunct to the gold standard of visual nerve identification. Through a micro-costing approach, the thyroidectomy patient-care process (with and without IONM) was analyzed by considering direct costs (staff time, consumables, equipment, drugs, operating room, and general expenses). Unit costs were collected from hospital accounting and standard tariff lists. To assess the impact of the IONM technology on hospital management, three macro-scenarios were considered: (1) traditional thyroidectomy; (2) thyroidectomy with IONM in a high-volume setting (5 procedures per week); and (3) thyroidectomy with IONM in a low-volume setting (1 procedure per week). Energy-based devices (EBD) for hemostasis and dissection in thyroidectomy were also evaluated, as well as the reimbursement made by the Italian Healthcare System on the basis of diagnosis related groups (DRGs), about €2,600. Comparison between costs and the DRG fee shows an underfunding of total hospitalization costs for all thyroidectomies, regardless of IONM use (scenario 1: €3,471). The main cost drivers are consumables and technologies (25%), operating room (16%), and staff (14%). Hospitalization costs for a thyroidectomy with IONM range from €3,713 to €3,770 (scenarios 2 and 3), 5–7% higher than those for traditional thyroidectomy. Major economic differences emerge when an EBD is used (€3,969). The regional DRG tariff for thyroid surgery is barely sufficient to cover conventional surgery costs. Intraoperative neural monitoring accounts for 5–7% of the hospitalization costs for a thyroidectomy.

Perception of activity based costing in Australian universities

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Monir Zaman

2011-07-01

Full Text Available The study examines the perception of activity based costing (ABC in Australian universities. Using a questionnaire survey, data was collected from twenty-six finance directors and/or chief financial officers in Australian universities. The perception of ABC implementation in Australian universities depends on many variables including the understanding of ABC, consideration of ABC as a strategic cost management system, the role of ABC in reduction of expenses, consideration of ABC as a valuable tool to enhance overhead cost allocation, and consideration of ABC as an effective strategic cost management system designed to incorporate the university’s critical input, output, and process variables resulting in value creation. The result of regression analysis provides significant and positive association between the decision to implement ABC in Australian universities and both the treatment of ABC as a strategic cost management system and the degree of both senior management and internal champion support. The findings indicate substantial differences in the allocation of the overhead costs between ABC and traditional costing systems. The result also reveals that many Australian universities using the ABC method receive benefits in improving cost reduction and better resource allocation with revenue surplus. Furthermore, the study develops a generic model of cost pools and drivers of ABC implementation in Australian universities.

Time-Driven Activity-Based Costing: A Comparative Cost Analysis of Whole-Breast Radiotherapy Versus Balloon-Based Brachytherapy in the Management of Early-Stage Breast Cancer.

Science.gov (United States)

Schutzer, Matthew E; Arthur, Douglas W; Anscher, Mitchell S

2016-05-01

Value in health care is defined as outcomes achieved per dollar spent, and understanding cost is critical to delivering high-value care. Traditional costing methods reflect charges rather than fundamental costs to provide a service. The more rigorous method of time-driven activity-based costing was used to compare cost between whole-breast radiotherapy (WBRT) and accelerated partial-breast irradiation (APBI) using balloon-based brachytherapy. For WBRT (25 fractions with five-fraction boost) and APBI (10 fractions twice daily), process maps were created outlining each activity from consultation to post-treatment follow up. Through staff interviews, time estimates were obtained for each activity. The capacity cost rates (CCR), defined as cost per minute, were calculated for personnel, equipment, and physical space. Total cost was calculated by multiplying the time required of each resource by its CCR. This was then summed and combined with cost of consumable materials. The total cost for WBRT was $5,333 and comprised 56% personnel costs and 44% space/equipment costs. For APBI, the total cost was $6,941 (30% higher than WBRT) and comprised 51% personnel costs, 6% space/equipment costs, and 43% consumable materials costs. The attending physician had the highest CCR of all personnel ($4.28/min), and APBI required 24% more attending time than WBRT. The most expensive activity for APBI was balloon placement and for WBRT was computed tomography simulation. APBI cost more than WBRT when using the dose/fractionation schemes analyzed. Future research should use time-driven activity-based costing to better understand cost with the aim of reducing expenditure and defining bundled payments. Copyright © 2016 by American Society of Clinical Oncology.

Analisis Perhitungan Harga Pokok Produksi Dengan Metode Tradisional Dan Activity Based Costing (ABC) Pada Ud. Cella Cake Dan Bakery Manado

OpenAIRE

Kamasih, Jimmy; Saerang, David. P. E; Mawikere, Lidya

2015-01-01

Activity Based Costing System can provide information for the better of cost calculation and can assist management to manage the company efficiently and gain a better understanding on competitive advantages, strengths, and weaknesses of the company. So that with Activity Based Costing can present carefully the information of cost product and accurately to the interests of management and comparing the cost calculation of production by using traditional methods and Activity Based Costing (ABC) ...

Low cost sensing of vegetation volume and structure with a Microsoft Kinect sensor

Science.gov (United States)

Azzari, G.; Goulden, M.

2011-12-01

The market for videogames and digital entertainment has decreased the cost of advanced technology to affordable levels. The Microsoft Kinect sensor for Xbox 360 is an infrared time of flight camera designed to track body position and movement at a single-articulation level. Using open source drivers and libraries, we acquired point clouds of vegetation directly from the Kinect sensor. The data were filtered for outliers, co-registered, and cropped to isolate the plant of interest from the surroundings and soil. The volume of single plants was then estimated with several techniques, including fitting with solid shapes (cylinders, spheres, boxes), voxel counts, and 3D convex/concave hulls. Preliminary results are presented here. The volume of a series of wild artichoke plants was measured from nadir using a Kinect on a 3m-tall tower. The calculated volumes were compared with harvested biomass; comparisons and derived allometric relations will be presented, along with examples of the acquired point clouds. This Kinect sensor shows promise for ground-based, automated, biomass measurement systems, and possibly for comparison/validation of remotely sensed LIDAR.

Procedural volume, cost, and reimbursement of outpatient incisional hernia repair: implications for payers and providers.

Science.gov (United States)

Song, Chao; Liu, Emelline; Tackett, Scott; Shi, Lizheng; Marcus, Daniel

2017-06-01

This analysis aimed to evaluate trends in volumes and costs of primary elective incisional ventral hernia repairs (IVHRs) and investigated potential cost implications of moving procedures from inpatient to outpatient settings. A time series study was conducted using the Premier Hospital Perspective ® Database (Premier database) for elective IVHR identified by International Classification of Diseases, Ninth revision, Clinical Modification codes. IVHR procedure volumes and costs were determined for inpatient, outpatient, minimally invasive surgery (MIS), and open procedures from January 2008-June 2015. Initial visit costs were inflation-adjusted to 2015 US dollars. Median costs were used to analyze variation by site of care and payer. Quantile regression on median costs was conducted in covariate-adjusted models. Cost impact of potential outpatient migration was estimated from a Medicare perspective. During the study period, the trend for outpatient procedures in obese and non-obese populations increased. Inpatient and outpatient MIS procedures experienced a steady growth in adoption over their open counterparts. Overall median costs increased over time, and inpatient costs were often double outpatient costs. An economic model demonstrated that a 5% shift of inpatient procedures to outpatient MIS procedures can have a cost surplus of ∼ US $1.8 million for provider or a cost-saving impact of US $1.7 million from the Centers for Medicare & Medicaid Services perspective. The study was limited by information in the Premier database. No data were available for IVHR cases performed in free-standing ambulatory surgery centers or federal healthcare facilities. Volumes and costs of outpatient IVHRs and MIS procedures increased from January 2008-June 2015. Median costs were significantly higher for inpatients than outpatients, and the difference was particularly evident for obese patients. A substantial cost difference between inpatient and outpatient MIS cases

Low cost biological lung volume reduction therapy for advanced emphysema

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Bakeer M

2016-08-01

Full Text Available Mostafa Bakeer,1 Taha Taha Abdelgawad,1 Raed El-Metwaly,1 Ahmed El-Morsi,1 Mohammad Khairy El-Badrawy,1 Solafa El-Sharawy2 1Chest Medicine Department, 2Clinical Pathology Department, Faculty of Medicine, Mansoura University, Mansoura, Egypt Background: Bronchoscopic lung volume reduction (BLVR, using biological agents, is one of the new alternatives to lung volume reduction surgery.Objectives: To evaluate efficacy and safety of biological BLVR using low cost agents including autologous blood and fibrin glue.Methods: Enrolled patients were divided into two groups: group A (seven patients in which autologous blood was used and group B (eight patients in which fibrin glue was used. The agents were injected through a triple lumen balloon catheter via fiberoptic bronchoscope. Changes in high resolution computerized tomography (HRCT volumetry, pulmonary function tests, symptoms, and exercise capacity were evaluated at 12 weeks postprocedure as well as for complications.Results: In group A, at 12 weeks postprocedure, there was significant improvement in the mean value of HRCT volumetry and residual volume/total lung capacity (% predicted (P-value: <0.001 and 0.038, respectively. In group B, there was significant improvement in the mean value of HRCT volumetry and (residual volume/total lung capacity % predicted (P-value: 0.005 and 0.004, respectively. All patients tolerated the procedure with no mortality.Conclusion: BLVR using autologous blood and locally prepared fibrin glue is a promising method for therapy of advanced emphysema in term of efficacy, safety as well as cost effectiveness. Keywords: BLVR, bronchoscopy, COPD, interventional pulmonology

Cost-volume-profit analysis and expected benefit of health services: a study of cardiac catheterization services.

Science.gov (United States)

Younis, Mustafa Z; Jabr, Samer; Smith, Pamela C; Al-Hajeri, Maha; Hartmann, Michael

2011-01-01

Academic research investigating health care costs in the Palestinian region is limited. Therefore, this study examines the costs of the cardiac catheterization unit of one of the largest hospitals in Palestine. We focus on costs of a cardiac catheterization unit and the increasing number of deaths over the past decade in the region due to cardiovascular diseases (CVDs). We employ cost-volume-profit (CVP) analysis to determine the unit's break-even point (BEP), and investigate expected benefits (EBs) of Palestinian government subsidies to the unit. Findings indicate variable costs represent 56 percent of the hospital's total costs. Based on the three functions of the cardiac catheterization unit, results also indicate that the number of patients receiving services exceed the break-even point in each function, despite the unit receiving a government subsidy. Our findings, although based on one hospital, will permit hospital management to realize the importance of unit costs in order to make informed financial decisions. The use of break-even analysis will allow area managers to plan minimum production capacity for the organization. The economic benefits for patients and the government from the unit may encourage government officials to focus efforts on increasing future subsidies to the hospital.

Siting, design and cost of shallow land burial facilities in northern New England. Volume 1

International Nuclear Information System (INIS)

1985-05-01

This study investigated the technical feasibility and cost of shallow land burial (SLB) as one low-level radioactive waste disposal option for Maine and the northern New England states of Maine, New Hampshire, and Vermont. The results are presented in five chapters addressing the licensing process for an SLB facility, the siting process, the engineering design, the cost of disposal, and the cost of transportation. Chapter 2 reviews the Federal and State licensing processes and requirements for development of an SLB facility. Included in this discussion are the stages in the life cycle of SLB facility. Chapter 3 provides site selection criteria for Maine and presents a proposed site selection methodology. The site selection criteria are defined and the reasoning behind their selection is explained. Chapter 4 discusses SLB trench and facility designs and costs. To accommodate different waste volume scenarios, differently sized facilities are discussed, representing Maine going-it-alone and a northern New England compact. Designs and costs of scenarios including nuclear power plant decommissioning wastes are also discussed. Cost estimates of licensing, facility construction, operation, closure, and post closure care are presented for the different waste volume scenarios. Chapter 5 presents estimates of what it would cost LLW generators to dispose of their waste in a Maine-only or a northern New England shallow land burial facility. The reliability of the estimates and their sensitivity to changes in waste volume are also discussed. Chapter 6 examines transportation costs

A blended design in acute care training: similar learning results, less training costs compared with a traditional format.

Science.gov (United States)

Dankbaar, Mary E W; Storm, Diana J; Teeuwen, Irene C; Schuit, Stephanie C E

2014-09-01

Introduction There is a demand for more attractive and efficient training programmes in postgraduate health care training. This retrospective study aims to show the effectiveness of a blended versus traditional face-to-face training design. For nurses in postgraduate Acute and Intensive Care training, the effectiveness of a blended course design was compared with a traditional design. Methods In a first pilot study 57 students took a traditional course (2-h lecture and 2-h workshop) and 46 students took a blended course (2-h lecture and 2-h online self-study material). Test results were compared for both groups. After positive results in the pilot study, the design was replicated for the complete programme in Acute and Intensive Care. Now 16 students followed the traditional programme (11 days face-to-face education) and 31 students did the blended programme (7 days face-to-face and 40 h online self-study). An evaluation was done after the pilot and course costs were calculated. Results Results show that the traditional and blended groups were similar regarding the main characteristics and did not differ in learning results for both the pilot and the complete programme. Student evaluations of both designs were positive; however, the blended group were more confident that they had achieved the learning objectives. Training costs were reduced substantially. Conclusion The blended training design offers an effective and attractive training solution, leading to a significant reduction in costs.

Penerapan Metode Activity Based Costing dalam Menentukan Harga Pokok Produksi Karet PT. Sumber Djantin Sambas

Directory of Open Access Journals (Sweden)

Gowardy Gowardy

2015-12-01

Full Text Available This study aims to understand how to allocate overhead cost in rubber-processing factory of PT. Sumber Djantin Sambas using Activity-Based Costing method. Furthermore, this research also attempts to compare the allocation results of the existing costing systems in PT. Sumber Djantin Sambas with those created through Activity-Based Costing systems. To accomplish these objectives, this study applies case study method. The main sources of data come from interview transcript and cost and financial documents. This study results show that the cost of goods manufactured for product SIR 20 and compound rubber are overcosted. Betweeen these two products, SIR 20 is more overcosted. The total overcosting of these two products reaches Rp 2.749.997.488,57. Using Activity Based Costing, company can allocate the costs more accurately and reduce the distortion effect of costs which is caused by traditional overhead allocation method.

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.

Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital

Science.gov (United States)

Javid, Mahdi; Hadian, Mohammad; Ghaderi, Hossein; Ghaffari, Shahram; Salehi, Masoud

2016-01-01

Background: Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system. Objective: This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicability in Kashani Hospital, Shahrekord City, Iran. Methods: This cross-sectional study was performed on accounting data of Kashani Hospital in 2013. Data on accounting reports of 2012 and other relevant sources at the end of 2012 were included. To apply ABC method, the hospital was divided into several cost centers and five cost categories were defined: wage, equipment, space, material, and overhead costs. Then activity centers were defined. ABC method was performed into two phases. First, the total costs of cost centers were assigned to activities by using related cost factors. Then the costs of activities were divided to cost objects by using cost drivers. After determining the cost of objects, the cost price of medical services was calculated and compared with those obtained from TCS. Results: The Kashani Hospital had 81 physicians, 306 nurses, and 328 beds with the mean occupancy rate of 67.4% during 2012. Unit cost of medical services, cost price of occupancy bed per day, and cost per outpatient service were calculated. The total unit costs by ABC and TCS were respectively 187.95 and 137.70 USD, showing 50.34 USD more unit cost by ABC method. ABC method represented more accurate information on the major cost components. Conclusion: By utilizing ABC, hospital managers have a valuable accounting system that provides a true insight into the organizational costs of their department. PMID:26234974

Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital.

Science.gov (United States)

Javid, Mahdi; Hadian, Mohammad; Ghaderi, Hossein; Ghaffari, Shahram; Salehi, Masoud

2015-05-17

Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital. Activity-based costing (ABC) method is a new and more effective cost system. This study aimed to compare ABC with TCS method in calculating the unit cost of medical services and to assess its applicability in Kashani Hospital, Shahrekord City, Iran.‎ This cross-sectional study was performed on accounting data of Kashani Hospital in 2013. Data on accounting reports of 2012 and other relevant sources at the end of 2012 were included. To apply ABC method, the hospital was divided into several cost centers and five cost categories were defined: wage, equipment, space, material, and overhead costs. Then activity centers were defined. ABC method was performed into two phases. First, the total costs of cost centers were assigned to activities by using related cost factors. Then the costs of activities were divided to cost objects by using cost drivers. After determining the cost of objects, the cost price of medical services was calculated and compared with those obtained from TCS.‎ The Kashani Hospital had 81 physicians, 306 nurses, and 328 beds with the mean occupancy rate of 67.4% during 2012. Unit cost of medical services, cost price of occupancy bed per day, and cost per outpatient service were calculated. The total unit costs by ABC and TCS were respectively 187.95 and 137.70 USD, showing 50.34 USD more unit cost by ABC method. ABC method represented more accurate information on the major cost components. By utilizing ABC, hospital managers have a valuable accounting system that provides a true insight into the organizational costs of their department.

COST AND TIME ESTIMATES DURING THE SUPPLIER SELECTION OF AN INFORMATION SYSTEM FOR LEGAL AREA: A CASE STUDY COMPARING TRADITIONAL AND AGILE PROJECT APPROACHES

Directory of Open Access Journals (Sweden)

Vieira, G. L. S.

2017-06-01

Full Text Available Considering a direct correlation between projects requirements details levels and their performance, this paper aims to evaluate whether the adoption of more extensive and detailed cost, time and scope estimation processes based on both practices, traditional and agile, and executed concurrently with the supplier selection stage, could guarantee greater accuracy in these estimates, thus increasing project success rates. Based on a case study for the information system project implementation into the legal area of a large Brazilian company, five suppliers had their proposals analyzed and compared in terms of the costs and deadlines involved, as well as the project management processes used in theirs estimates. From the obtained results, it was possible to observe that not all companies follow, at least during the prospecting phase, their service proposals described management processes, according to the theory. Another important finding was that the proposals involving, at least partially, agile approach concepts, were more likely to justify their estimates. These proposals still presented lower values, whenever compared to those less adherents to the theoretical concepts, as those based on traditional concepts.

Life-cycle cost assessment of seismically base-isolated structures in nuclear power plants

International Nuclear Information System (INIS)

Wang, Hao; Weng, Dagen; Lu, Xilin; Lu, Liang

2013-01-01

Highlights: • The life-cycle cost of seismic base-isolated nuclear power plants is modeled. • The change law of life-cycle cost with seismic fortification intensity is studied. • The initial cost of laminated lead rubber bearings can be expressed as the function of volume. • The initial cost of a damper can be expressed as the function of its maximum displacement and tonnage. • The use of base-isolation can greatly reduce the expected damage cost, which leads to the reduction of the life-cycle cost. -- Abstract: Evaluation of seismically base-isolated structural life-cycle cost is the key problem in performance based seismic design. A method is being introduced to address the life-cycle cost of base-isolated reinforced concrete structures in nuclear power plants. Each composition of life-cycle cost is analyzed including the initial construction cost, the isolators cost and the excepted damage cost over life-cycle of the structure. The concept of seismic intensity is being used to estimate the expected damage cost, greatly simplifying the calculation. Moreover, French Cruas nuclear power plant is employed as an example to assess its life-cycle cost, compared to the cost of non-isolated plant at the same time. The results show that the proposed method is efficient and the expected damage cost is enormously reduced because of the application of isolators, which leads to the reduction of the life-cycle cost of nuclear power plants

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

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.

The pitfalls of capital budgeting : when costs correlate to oil price. Is the real-options approach superior to traditional valuation?

Energy Technology Data Exchange (ETDEWEB)

Schiozer, R.F. [Getulio Vargas Foundation, Sao Paolo (Brazil). School of Administration de Empresas; Costa Lima, G.A.; Suslick, S.B. [Unicamp, Campinas (Brazil). Center of Petroleum Studies

2007-07-01

Due to increased demand for drilling rigs, specialized labor force and other resources, the costs of exploration, appraisal, development and production have significantly risen over the last five years. The change in costs has mostly been attributed to the increased activity in the oil and gas exploration and production (EP) industry, as a result of the increase in oil prices. It was hypothesized that operating costs in the EP industry were strongly correlated to the price of oil. However, the correlation between prices and costs has traditionally been overlooked in the capital budgeting process. This paper investigated the economic relationship between oil price and the operating costs in the EP industry. It also explored its implications for the capital budgeting process and decision-making. The paper demonstrated the evaluation of projects under traditional net present value (NPV) and real-option approaches. Empirical evidence was also provided on how costs correlated to oil prices. The differences between project valuation when cost-price correlation was taken into account or not was also discussed. Last, findings, conclusions and general implications of the results obtained for the decision-making process were identified. It was concluded that there was a positive correlation between price and operating costs, and that overlooking this relationship would have significant implications on the valuation of investment projects, both using a traditional NPV methodology, which resulted in undervalued projects, and under real option analysis, which resulted in overvaluing projects. 6 refs., 2 tabs., 5 figs.

The pitfalls of capital budgeting : when costs correlate to oil price. Is the real-options approach superior to traditional valuation?

International Nuclear Information System (INIS)

Schiozer, R.F.; Costa Lima, G.A.; Suslick, S.B.

2007-01-01

Due to increased demand for drilling rigs, specialized labor force and other resources, the costs of exploration, appraisal, development and production have significantly risen over the last five years. The change in costs has mostly been attributed to the increased activity in the oil and gas exploration and production (EP) industry, as a result of the increase in oil prices. It was hypothesized that operating costs in the EP industry were strongly correlated to the price of oil. However, the correlation between prices and costs has traditionally been overlooked in the capital budgeting process. This paper investigated the economic relationship between oil price and the operating costs in the EP industry. It also explored its implications for the capital budgeting process and decision-making. The paper demonstrated the evaluation of projects under traditional net present value (NPV) and real-option approaches. Empirical evidence was also provided on how costs correlated to oil prices. The differences between project valuation when cost-price correlation was taken into account or not was also discussed. Last, findings, conclusions and general implications of the results obtained for the decision-making process were identified. It was concluded that there was a positive correlation between price and operating costs, and that overlooking this relationship would have significant implications on the valuation of investment projects, both using a traditional NPV methodology, which resulted in undervalued projects, and under real option analysis, which resulted in overvaluing projects. 6 refs., 2 tabs., 5 figs

Satellite Power Systems (SPS) concept definition study, exhibit C. Volume 2, part 2: System engineering, cost and programmatics, appendixes

Science.gov (United States)

Hanley, G. M.

1979-01-01

Appendixes for Volume 2 (Part 2) of a seven volume Satellite (SPS) report are presented. The document contains two appendixes. The first is a SPS work breakdown structure dictionary. The second gives SPS cost estimating relationships and contains the cost analyses and a description of cost elements that comprise the SPS program.

Patrick Air Force Base integrated resource assessment. Volume 3, Resource assessment

Energy Technology Data Exchange (ETDEWEB)

Sandusky, W.F.; Parker, S.A.; King, D.A.; Wahlstrom, R.R.; Elliott, D.B.; Shankle, S.A.

1993-12-01

The US Air Force has tasked the Pacific Northwest Laboratory (PNL) in support of the US Department of Energy Federal Energy Management Program to identify, evaluate, and assist in acquiring all cost effective energy projects at Patrick Air Force Base (AFB). This is part of a model program that PNL is designing to support energy-use decisions in the federal sector. This report provides the results of the fossil fuel and electric energy resource opportunity (ERO) assessments performed by PNL at Patrick AFB which is located south of Cocoa Beach, Florida. It is a companion report to Volume 1, Executive Summary, and Volume.2, Baseline Detail. The results of the analyses of EROs are presented in 11 common energy end-use categories. A narrative description of each ERO is provided, including information on the installed cost, energy and dollar savings, impacts on operations and maintenance, and, when applicable, a discussion of energy supply and demand, energy security, and environmental issues. A description of the evaluation methodologies and technical and cost assumptions is also provided for each ERO. Summary tables present the cost-effectiveness of energy end-use equipment before and after the implementation of each ERO and present the results of the life-cycle cost analysis indicating the net present value and value index of each ERO.

Filmless versus film-based systems in radiographic examination costs: an activity-based costing method

Directory of Open Access Journals (Sweden)

Sase Yuji

2011-09-01

Full Text Available Abstract Background Since the shift from a radiographic film-based system to that of a filmless system, the change in radiographic examination costs and costs structure have been undetermined. The activity-based costing (ABC method measures the cost and performance of activities, resources, and cost objects. The purpose of this study is to identify the cost structure of a radiographic examination comparing a filmless system to that of a film-based system using the ABC method. Methods We calculated the costs of radiographic examinations for both a filmless and a film-based system, and assessed the costs or cost components by simulating radiographic examinations in a health clinic. The cost objects of the radiographic examinations included lumbar (six views, knee (three views, wrist (two views, and other. Indirect costs were allocated to cost objects using the ABC method. Results The costs of a radiographic examination using a filmless system are as follows: lumbar 2,085 yen; knee 1,599 yen; wrist 1,165 yen; and other 1,641 yen. The costs for a film-based system are: lumbar 3,407 yen; knee 2,257 yen; wrist 1,602 yen; and other 2,521 yen. The primary activities were "calling patient," "explanation of scan," "take photographs," and "aftercare" for both filmless and film-based systems. The cost of these activities cost represented 36.0% of the total cost for a filmless system and 23.6% of a film-based system. Conclusions The costs of radiographic examinations using a filmless system and a film-based system were calculated using the ABC method. Our results provide clear evidence that the filmless system is more effective than the film-based system in providing greater value services directly to patients.

Filmless versus film-based systems in radiographic examination costs: an activity-based costing method.

Science.gov (United States)

Muto, Hiroshi; Tani, Yuji; Suzuki, Shigemasa; Yokooka, Yuki; Abe, Tamotsu; Sase, Yuji; Terashita, Takayoshi; Ogasawara, Katsuhiko

2011-09-30

Since the shift from a radiographic film-based system to that of a filmless system, the change in radiographic examination costs and costs structure have been undetermined. The activity-based costing (ABC) method measures the cost and performance of activities, resources, and cost objects. The purpose of this study is to identify the cost structure of a radiographic examination comparing a filmless system to that of a film-based system using the ABC method. We calculated the costs of radiographic examinations for both a filmless and a film-based system, and assessed the costs or cost components by simulating radiographic examinations in a health clinic. The cost objects of the radiographic examinations included lumbar (six views), knee (three views), wrist (two views), and other. Indirect costs were allocated to cost objects using the ABC method. The costs of a radiographic examination using a filmless system are as follows: lumbar 2,085 yen; knee 1,599 yen; wrist 1,165 yen; and other 1,641 yen. The costs for a film-based system are: lumbar 3,407 yen; knee 2,257 yen; wrist 1,602 yen; and other 2,521 yen. The primary activities were "calling patient," "explanation of scan," "take photographs," and "aftercare" for both filmless and film-based systems. The cost of these activities cost represented 36.0% of the total cost for a filmless system and 23.6% of a film-based system. The costs of radiographic examinations using a filmless system and a film-based system were calculated using the ABC method. Our results provide clear evidence that the filmless system is more effective than the film-based system in providing greater value services directly to patients.

PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK (Studi Kasus Penentuan Besarnya Tarif Jasa Rawat Inap Pada RSUD Deli Serdang Lubuk Pakam )

OpenAIRE

TIARA, SHITA; HADINI, SYARIFAH LIDYA

2015-01-01

Activity Based Costing System is an accounting information system that implements the concepts of accounting activity to produce more accurate cost. Activity-based cost calculation is costing approach that charge resources to cost objects such as products, services, or customer based activities undertaken for the cost objects. Deli Serdang Hospital in determining the basic price is still using the traditional cost accounting. This system is not suitable for the calculation of the cost of prod...

Activity-based Costing (ABC and Activity-based Management(ABMImplementation – Is This the Solution for Organizations to Gain Profitability?

Directory of Open Access Journals (Sweden)

Ildikó Réka CARDOS

2011-06-01

Full Text Available Adherents of ABC/ABM systems claimed traditional management accounting systems generated misleading costs in a contemporary, tumultuous, often changing business environment and implementing ABC/ABM would remedy this. That is why activity-based costing (ABC and activity-based management (ABM represents the symbol of improved competitiveness and efficiency in every organization.The purpose of this article – after analyzing the existing literature in the field – is to emphasize that new cost systems such as ABC and ABM could be a strong couple that assures competitiveness and efficiency for each company. Another objective is to present that, besides its disadvantages, firms implement the ABC/ABM system because it permits better tracing of costs to objects, superior allocation of overheads to cost objects, financial and non-financial analysis and measures useful to managers and management accountants in the decision-making process.

Comparative assessment of TRU waste forms and processes. Volume II. Waste form data, process descriptions, and costs

International Nuclear Information System (INIS)

Ross, W.A.; Lokken, R.O.; May, R.P.; Roberts, F.P.; Thornhill, R.E.; Timmerman, C.L.; Treat, R.L.; Westsik, J.H. Jr.

1982-09-01

This volume contains supporting information for the comparative assessment of the transuranic waste forms and processes summarized in Volume I. Detailed data on the characterization of the waste forms selected for the assessment, process descriptions, and cost information are provided. The purpose of this volume is to provide additional information that may be useful when using the data in Volume I and to provide greater detail on particular waste forms and processes. Volume II is divided into two sections and two appendixes. The first section provides information on the preparation of the waste form specimens used in this study and additional characterization data in support of that in Volume I. The second section includes detailed process descriptions for the eight processes evaluated. Appendix A lists the results of MCC-1 leach test and Appendix B lists additional cost data. 56 figures, 12 tables

ANALISIS PERBANDINGAN SISTEM TRADISIONAL DENGAN SISTEM ACTIVITY BASED COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI DI PT. PINDAD (PERSERO

Directory of Open Access Journals (Sweden)

Silviana Agustami

2014-04-01

Full Text Available Calculation of cost of good manufactured (COGM  is amount of all cost production used for processing raw materials into finished good in current period. Uncorrect calculation of COGM will give unfavorable effects for the company, because COGM has a function as basis for deciding the price and profit. This research used descriptive comparative design, which compares two variabels (Traditional System and Activity Based Costing [ABC]. Nazir (2004 mentioned that descriptive research makes sistematically ilustration about the observing phenomena. According to Sugiyono (2002, comparative research is a research that comparing two or more variable. Researcher did this research at PT. Pindad, Jl. Jend. Gatot Subroto 517 Bandung. PT. Pindad uses traditional system to calculate COGM, that is the reason for researcher to do this research. The research did from 2013, December untul 2014, January. The result of this research shows difference between traditional system and ABC system; COGM average of traditional system is lower than the ABC system. It means that COGM calculate uses ABC system give higher value than uses traditional system though the difference value was not too far.

(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...

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.

TVA coal-gasification commercial demonstration plant project. Volume 5. Plant based on Koppers-Totzek gasifier. Final report

Energy Technology Data Exchange (ETDEWEB)

1980-11-01

This volume presents a technical description of a coal gasification plant, based on Koppers-Totzek gasifiers, producing a medium Btu fuel gas product. Foster Wheeler carried out a conceptual design and cost estimate of a nominal 20,000 TPSD plant based on TVA design criteria and information supplied by Krupp-Koppers concerning the Koppers-Totzek coal gasification process. Technical description of the design is given in this volume.

Construction of road network vulnerability evaluation index based on general travel cost

Science.gov (United States)

Leng, Jun-qiang; Zhai, Jing; Li, Qian-wen; Zhao, Lin

2018-03-01

With the development of China's economy and the continuous improvement of her urban road network, the vulnerability of the urban road network has attracted increasing attention. Based on general travel cost, this work constructs the vulnerability evaluation index for the urban road network, and evaluates the vulnerability of the urban road network from the perspective of user generalised travel cost. Firstly, the generalised travel cost model is constructed based on vehicle cost, travel time, and traveller comfort. Then, the network efficiency index is selected as an evaluation index of vulnerability: the network efficiency index is composed of the traffic volume and the generalised travel cost, which are obtained from the equilibrium state of the network. In addition, the research analyses the influence of traffic capacity decrease, road section attribute value, and location of road section, on vulnerability. Finally, the vulnerability index is used to analyse the local area network of Harbin and verify its applicability.

Cost-volume-profit and net present value analysis of health information systems.

Science.gov (United States)

McLean, R A

1998-08-01

The adoption of any information system should be justified by an economic analysis demonstrating that its projected benefits outweigh its projected costs. Analysis differ, however, on which methods to employ for such a justification. Accountants prefer cost-volume-profit analysis, and economists prefer net present value analysis. The article explains the strengths and weaknesses of each method and shows how they can be used together so that well-informed investments in information systems can be made.

Traditional Commerce Versus Electronic Commerce: A Case Study Under The Logistics Costs Management View

Directory of Open Access Journals (Sweden)

Marcos Antônio de Souza

2014-08-01

Full Text Available The aim of this article is to see how a large Brazilian company of the retail sector makes the measurement and analysis of logistics costs of both its physical operations (traditional trade as their virtual transactions (e-commerce. The research has been conducted in the contributions of strategic cost management for business sustainability. This is an unique descriptive case study, with a qualitative approach, performed in the 2nd half of 2013. Data were collected through interviews, document analysis and in situ observations. Data analyzes occurred by comparative interpretations. The main results showed no significant differences in the analysis and measurement of logistics costs between the two forms of trading. This can be explained partly by the fact that the company does not deal with electronic commerce differently in relation to the management of logistics costs. That is, both the operations of the virtual store as physical stores share the same logistics structure. Additional logistics costs in e-commerce are offset by higher margin practiced in this business model.

Design for volume reduction

NARCIS (Netherlands)

Wever, R.; Boks, C.; Stevels, A.

2007-01-01

Traditionally packaging design-for-sustainability (DfS) strongly focuses on resource conservation and material recycling. The type and amount of materials used has been the driver in design. For consumer electronics (CE) products this weight-based approach is too limited; a volume-based approach is

Using a Time-Driven Activity-Based Costing Model To Determine the Actual Cost of Services Provided by a Transgenic Core.

Science.gov (United States)

Gerwin, Philip M; Norinsky, Rada M; Tolwani, Ravi J

2018-03-01

Laboratory animal programs and core laboratories often set service rates based on cost estimates. However, actual costs may be unknown, and service rates may not reflect the actual cost of services. Accurately evaluating the actual costs of services can be challenging and time-consuming. We used a time-driven activity-based costing (ABC) model to determine the cost of services provided by a resource laboratory at our institution. The time-driven approach is a more efficient approach to calculating costs than using a traditional ABC model. We calculated only 2 parameters: the time required to perform an activity and the unit cost of the activity based on employee cost. This method allowed us to rapidly and accurately calculate the actual cost of services provided, including microinjection of a DNA construct, microinjection of embryonic stem cells, embryo transfer, and in vitro fertilization. We successfully implemented a time-driven ABC model to evaluate the cost of these services and the capacity of labor used to deliver them. We determined how actual costs compared with current service rates. In addition, we determined that the labor supplied to conduct all services (10,645 min/wk) exceeded the practical labor capacity (8400 min/wk), indicating that the laboratory team was highly efficient and that additional labor capacity was needed to prevent overloading of the current team. Importantly, this time-driven ABC approach allowed us to establish a baseline model that can easily be updated to reflect operational changes or changes in labor costs. We demonstrated that a time-driven ABC model is a powerful management tool that can be applied to other core facilities as well as to entire animal programs, providing valuable information that can be used to set rates based on the actual cost of services and to improve operating efficiency.

Defining the value of magnetic resonance imaging in prostate brachytherapy using time-driven activity-based costing.

Science.gov (United States)

Thaker, Nikhil G; Orio, Peter F; Potters, Louis

Magnetic resonance imaging (MRI) simulation and planning for prostate brachytherapy (PBT) may deliver potential clinical benefits but at an unknown cost to the provider and healthcare system. Time-driven activity-based costing (TDABC) is an innovative bottom-up costing tool in healthcare that can be used to measure the actual consumption of resources required over the full cycle of care. TDABC analysis was conducted to compare patient-level costs for an MRI-based versus traditional PBT workflow. TDABC cost was only 1% higher for the MRI-based workflow, and utilization of MRI allowed for cost shifting from other imaging modalities, such as CT and ultrasound, to MRI during the PBT process. Future initiatives will be required to follow the costs of care over longer periods of time to determine if improvements in outcomes and toxicities with an MRI-based approach lead to lower resource utilization and spending over the long-term. Understanding provider costs will become important as healthcare reform transitions to value-based purchasing and other alternative payment models. Copyright © 2016 American Brachytherapy Society. Published by Elsevier Inc. All rights reserved.

Robins Air Force Base integrated resource assessment. Volume 3, Resource assessment

Energy Technology Data Exchange (ETDEWEB)

Sullivan, G.P.; Keller, J.M.; Stucky, D.J.; Wahlstrom, R.R.; Larson, L.L.

1993-10-01

The US Air Force Materiel Command (AFMC) has tasked the US Department of Energy (DOE) Federal Energy Management Program (FEMP), supported by the Pacific Northwest Laboratory (PNL), to identify, evaluate, and assist in acquiring all cost-effective energy projects at Robins Air Force Base (AFB). This is part of a model program that PNL is designing to support energy-use decisions in the federal sector. This report provides the results of the fossil fuel and electric energy resource opportunity (ERO) assessments performed by PNL at the AFMC Robins AFB facility located approximately 15 miles south of Macon, Georgia. It is a companion report to Volume 1, Executive Summary, and Volume 2, Baseline Detail. The results of the analyses of EROs are presented in 13 common energy end-use categories (e.g., boilers and furnaces, service hot water, and building lighting). A narrative-description of each ERO is provided, including information on the installed cost, energy and dollar savings; impacts on operation and maintenance (O&M); and, when applicable, a discussion of energy supply and demand, energy security, and environmental issues. A description of the evaluation methodologies and technical and cost assumptions is also provided for each ERO. Summary tables present the cost-effectiveness of energy end-use equipment before and after the implementation of each ERO and present the results of the life-cycle cost (LCC) analysis indicating the net present value (NPV) and savings to investment ratio (SIR) of each ERO.

Student Perceptions of Team-based Learning vs Traditional Lecture-based Learning.

Science.gov (United States)

Frame, Tracy R; Cailor, Stephanie M; Gryka, Rebecca J; Chen, Aleda M; Kiersma, Mary E; Sheppard, Lorin

2015-05-25

To evaluate pharmacy student perceptions of team-based learning (TBL) vs traditional lecture-based learning formats. First professional year pharmacy students (N=111) at two universities used TBL in different courses during different semesters (fall vs spring). Students completed a 22-item team perceptions instrument before and after the fall semester. A 14-item teaching style preference instrument was completed at the end of the spring semester. Data were analyzed using Wilcoxon signed rank test and Mann-Whitney U test. Students who experienced TBL in the fall and went back to traditional format in the spring reported improved perceptions of teams and preferred TBL format over a traditional format more than students who experienced a traditional format followed by TBL. Students at both universities agreed that the TBL format assists with critical-thinking, problem-solving, and examination preparation. Students also agreed that teams should consist of individuals with different personalities and learning styles. When building teams, faculty members should consider ways to diversify teams by considering different views, perspectives, and strengths. Offering TBL early in the curriculum prior to traditional lecture-based formats is better received by students, as evidenced by anecdotal reports from students possibly because it allows students time to realize the benefits and assist them in building teamwork-related skills.

Comparison of student outcomes and preferences in a traditional vs. World Wide Web-based baccalaureate nursing research course.

Science.gov (United States)

Leasure, A R; Davis, L; Thievon, S L

2000-04-01

The purpose of this project was to compare student outcomes in an undergraduate research course taught using both World Wide Web-based distance learning technology and traditional pedagogy. Reasons given for enrolling in the traditional classroom section included the perception of increased opportunity for interaction, decreased opportunity to procrastinate, immediate feedback, and more meaningful learning activities. Reasons for selecting the Web group section included cost, convenience, and flexibility. Overall, there was no significant difference in examination scores between the two groups on the three multiple-choice examinations or for the course grades (t = -.96, P = .343). Students who reported that they were self-directed and had the ability to maintain their own pace and avoid procrastination were most suited to Web-based courses. The Web-based classes can help provide opportunities for methods of communication that are not traditionally nurtured in traditional classroom settings. Secondary benefits of the World Wide Web-based course were to increase student confidence with the computer, and introduce them to skills and opportunities they would not have had in the classroom. Additionally, over time and with practice, student's writing skills improved.

Modulating ventilation - low cost VAV for office buildings. [Variable Air Volume]; Modulerende ventilation - low cost VAV til kontor-bygninger. Slutrapport

Energy Technology Data Exchange (ETDEWEB)

Hoej Christensen, A.; Olsen, Hans; Drivsholm, C.

2012-02-15

The report describes a concept for renovating older existing Constant Air Volume (CAV) ventilation systems to modulating low-cost Variable Air Volume (VAV) systems. The concept is based on the total ventilated area being divided into appropriate indoor climate zones, which can cover from one to several offices with similar climate needs. For this initial climate assessment two relatively ''simple'' tools were developed that can estimate the temperature level in one room from the ventilation airflow, heat loads, etc.: - BSimFast (24-hour mean temperature calculation according to SBI-196, 2000); - BSimLight (Temperature simulation based on Danvak Textbook of Heat and Climate Technology). The concept of 'one room' can also be extended to 'one zone' with appropriate assumptions. However, only one mean room temperature is calculated. The different climate zones were equipped with Halton HFB control unit at the air supply and exhaust side. The project the following feedback options were used: - HFB unit's damper opening degree (0 to 90 degrees); - HFB unit's current flow; - HFB unit's exhaust temperature; and feedback from: - Frequency transformer (fan speed); - The central static duct pressure at the ventilation unit. In the project a control algorithm is developed that ensures a robust control of the entire ventilation system without adverse cyclic variations, based among other things on the exhaust temperature for each climate zone, and with the requirement that at least one throttle valve is always at least 80% open. It turned out that information on the current partial air volumes was necessary in addition to the individual throttle settings. Otherwise, a cyclic variations could not be controlled..Thus, it was the exhaust temperature from individual climate zones that defined the respective volumes of air. The concept was implemented on a complete CAV system and on part of a large CAV system, respectively. (LN)

Comparative evaluation of activity-based costing and variable costing: a case study at IPEN

International Nuclear Information System (INIS)

Esteves, Josefina Maria da Silva SILVA

2010-01-01

This research aims to compare the results with the application of Activity Based Costing and Variable Costing methods in an administrative unit of the Brazilian Federal Government: the Radiopharmacy Facility of IPEN (Institute for Energy and Nuclear Research), which produces radiopharmaceuticals products and develops R and D activities. Faced with the need to adopt a more economical and managerial public administration, this research has provided information to assess which of the two costing methods proves more suitable for cost management in that unit. The research is exploratory and a single-case study. We traced about 80% of material costs by observation 'in loco' of the entire manufacturing process of technetium generator, which represents the main product in terms of production volume and revenues. The results show that the Contribution Margin Variable Costing of 29.12% is very close to the operating income of 28.86%, ahead of support activities, obtained by ABC. It is also noted that the operational result of the product does not change by using either one or another costing method. In the two costing methods the end result is 24.20%. This occurs because the production is on demand. There is no inventory of finished product because it is radioactive. The research has revealed that both methods provide useful information for the management and optimization of costs and results of processes/activities, and that the two methods, in this case, may be used in an integrated and complementary approach, enabling to use the best information content of both. (author)

Activity-Based Costing in the After Press Services Industry

Science.gov (United States)

Shevasuthisilp, Suntichai; Punsathitwong, Kosum

2009-10-01

This research was conducted to apply activity-based costing (ABC) in an after press service company in Chiang Mai province, Thailand. The company produces all of its products by one-stop service (such as coating, stitching, binding, die cutting, and gluing). All products are made to order, and have different sizes and patterns. A strategy of low price is used to compete in the marketplace. After cost analysis, the study found that the company has high overhead (36.5% of total cost). The company's problem is its use of traditional cost accounting, which has low accuracy in assigning overhead costs. If management uses this information when pricing customer orders, losses may occur because real production costs may be higher than the selling price. Therefore, the application of ABC in cost analysis can help executives receive accurate cost information; establish a sound pricing strategy; and improve the manufacturing process by determining work activities which have excessively high production costs. According to this research, 6 out of 56 items had a production cost higher than the selling price, leading to losses of 123,923 baht per year. Methods used to solve this problem were: reducing production costs; establishing suitable prices; and creating a sales promotion with lower prices for customers whose orders include processes involving unused capacity. These actions will increase overall sales of the company, and allow more efficient use of its machinery.

The Cost of Joint Replacement: Comparing Two Approaches to Evaluating Costs of Total Hip and Knee Arthroplasty.

Science.gov (United States)

Palsis, John A; Brehmer, Thomas S; Pellegrini, Vincent D; Drew, Jacob M; Sachs, Barton L

2018-02-21

In an era of mandatory bundled payments for total joint replacement, accurate analysis of the cost of procedures is essential for orthopaedic surgeons and their institutions to maintain viable practices. The purpose of this study was to compare traditional accounting and time-driven activity-based costing (TDABC) methods for estimating the total costs of total hip and knee arthroplasty care cycles. We calculated the overall costs of elective primary total hip and total knee replacement care cycles at our academic medical center using traditional and TDABC accounting methods. We compared the methods with respect to the overall costs of hip and knee replacement and the costs for each major cost category. The traditional accounting method resulted in higher cost estimates. The total cost per hip replacement was $22,076 (2014 USD) using traditional accounting and was $12,957 using TDABC. The total cost per knee replacement was $29,488 using traditional accounting and was $16,981 using TDABC. With respect to cost categories, estimates using traditional accounting were greater for hip and knee replacement, respectively, by $3,432 and $5,486 for personnel, by $3,398 and $3,664 for space and equipment, and by $2,289 and $3,357 for indirect costs. Implants and consumables were derived from the actual hospital purchase price; accordingly, both methods produced equivalent results. Substantial cost differences exist between accounting methods. The focus of TDABC only on resources used directly by the patient contrasts with the allocation of all operating costs, including all indirect costs and unused capacity, with traditional accounting. We expect that the true costs of hip and knee replacement care cycles are likely somewhere between estimates derived from traditional accounting methods and TDABC. TDABC offers patient-level granular cost information that better serves in the redesign of care pathways and may lead to more strategic resource-allocation decisions to optimize

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)

Traditional Indian medicine (TIM) and traditional Korean medicine (TKM): aconstitutional-based concept and comparison.

Science.gov (United States)

Kang, Young Min; Komakech, Richard; Karigar, Chandrakant Shivappa; Saqib, Asma

2017-06-01

Traditional and complementary medicine (T&CM) plays an integral role in providing health care worldwide. It is based on sound fundamental principles and centuries of practices. This study compared traditional Indian medicine (TIM) and traditional Korean medicine (TKM) basing on data obtained from peer reviewed articles, respective government institutional reports and World Health Organization reports. Despite the fact that TIM and TKM have individual qualities that are unique from each other including different histories of origin, they share a lot in common. Apart from Homeopathy in TIM, both systems are hinged on similar principle of body constitutional-based concept and similar disease diagnosis methods of mainly auscultation, palpation, visual inspection, and interrogation. Similarly, the treatment methods of TIM and TKM follow similar patterns involving use of medicinal herbs, moxibustion, acupuncture, cupping, and manual therapy. Both T&CM are majorly practiced in well-established hospitals by T&CM doctors who have undergone an average of 6-7 years of specialized trainings. However, unlike TIM which has less insurance coverage, the popularity of TKM is majorly due to its wide national insurance coverage. These two medical traditions occupy increasingly greater portion of the global market. However, TIM especially Ayurveda has gained more global recognition than TKM although the emergence of Sasang Constitutional Medicine in TKM is beginning to become more popular. This comparative analysis between TIM and TKM may provide vital and insightful contribution towards constitutional-based concept for further development and future studies in T&CM.

[Method of traditional Chinese medicine formula design based on 3D-database pharmacophore search and patent retrieval].

Science.gov (United States)

He, Yu-su; Sun, Zhi-yi; Zhang, Yan-ling

2014-11-01

By using the pharmacophore model of mineralocorticoid receptor antagonists as a starting point, the experiment stud- ies the method of traditional Chinese medicine formula design for anti-hypertensive. Pharmacophore models were generated by 3D-QSAR pharmacophore (Hypogen) program of the DS3.5, based on the training set composed of 33 mineralocorticoid receptor antagonists. The best pharmacophore model consisted of two Hydrogen-bond acceptors, three Hydrophobic and four excluded volumes. Its correlation coefficient of training set and test set, N, and CAI value were 0.9534, 0.6748, 2.878, and 1.119. According to the database screening, 1700 active compounds from 86 source plant were obtained. Because of lacking of available anti-hypertensive medi cation strategy in traditional theory, this article takes advantage of patent retrieval in world traditional medicine patent database, in order to design drug formula. Finally, two formulae was obtained for antihypertensive.

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)

Penerapan Sistem ABC (Activity Based Costing System) Sebagai Alternatif Dasar Pembebanan Biaya Overhead Pabrik (Studi Kasus Pada PT. Wonojati Wijoyo Kediri Jawa Timur)”

OpenAIRE

Ahmad Putri, Dian Rahmawati; Saifi, Muhammad; Hidayat, Raden Rustam

2016-01-01

The purpose of this study to determine the company's factory overhead charges and to find out the imposition of factory overhead costs using ABC System (Activity Based Costing System).This type of research used in this research is descriptive case study approach. ABC System (Activity Based Costing System) is a way to replace the traditional cost accounting methods have many disadvantages in determining overhead costs ,because in the application of the ABC System (Activity Based Costing System...

Money Matters: Cost-Effectiveness of Juvenile Drug Court with and without Evidence-Based Treatments

Science.gov (United States)

Sheidow, Ashli J.; Jayawardhana, Jayani; Bradford, W. David; Henggeler, Scott W.; Shapiro, Steven B.

2012-01-01

The 12-month cost-effectiveness of juvenile drug court and evidence-based treatments within court were compared with traditional Family Court for 128 substance-abusing/dependent juvenile offenders participating in a 4-condition randomized trial. Intervention conditions included Family Court with community services (FC), Drug Court with community…

FROM TRADITIONAL ACCOUNTING TO KNOWLEDGE BASED ACCOUNTING ORGANIZATIONS

Directory of Open Access Journals (Sweden)

NICOLETA RADNEANTU

2010-01-01

Full Text Available Nowadays, we may observe that the rules of traditional economy have changed. The new economy – the knowledge based economy determine also major change in organizations resources, structure, strategic objectives, departments, accounting, goods. In our research we want to underline how the accounting rules, regulations and paradigms have changed to cope with political, economic and social challenges, as well as to the emergence of knowledge based organization. We also try to find out where Romanian accounting is on the hard road of evolution from traditional to knowledge based.

Analysis and forecast of railway coal transportation volume based on BP neural network combined forecasting model

Science.gov (United States)

Xu, Yongbin; Xie, Haihong; Wu, Liuyi

2018-05-01

The share of coal transportation in the total railway freight volume is about 50%. As is widely acknowledged, coal industry is vulnerable to the economic situation and national policies. Coal transportation volume fluctuates significantly under the new economic normal. Grasp the overall development trend of railway coal transportation market, have important reference and guidance significance to the railway and coal industry decision-making. By analyzing the economic indicators and policy implications, this paper expounds the trend of the coal transportation volume, and further combines the economic indicators with the high correlation with the coal transportation volume with the traditional traffic prediction model to establish a combined forecasting model based on the back propagation neural network. The error of the prediction results is tested, which proves that the method has higher accuracy and has practical application.

Advanced Transportation System Studies. Technical Area 3: Alternate Propulsion Subsystems Concepts. Volume 3; Program Cost Estimates

Science.gov (United States)

Levack, Daniel J. H.

2000-01-01

The objective of this contract was to provide definition of alternate propulsion systems for both earth-to-orbit (ETO) and in-space vehicles (upper stages and space transfer vehicles). For such propulsion systems, technical data to describe performance, weight, dimensions, etc. was provided along with programmatic information such as cost, schedule, needed facilities, etc. Advanced technology and advanced development needs were determined and provided. This volume separately presents the various program cost estimates that were generated under three tasks: the F- IA Restart Task, the J-2S Restart Task, and the SSME Upper Stage Use Task. The conclusions, technical results , and the program cost estimates are described in more detail in Volume I - Executive Summary and in individual Final Task Reports.

Analisis Cost-Volume-Profit Kaitannya dengan Perencanaan Laba

Directory of Open Access Journals (Sweden)

Rian Andriani

2018-01-01

Full Text Available Tujuan penelitian  ini adalah untuk menganalisis cost, volume, profit Break Event Point dan Margin Of Safety L.A English Course Baleendah Bandung pada kuartal I – IV. Metode penelitian yang digunakan adalah metode penelitian kuntitatif deskriptif. Teknik pengumpulan data menggunakan studi pustaka, observasi, wawancara, dan dokumentasi yang memiliki hubungan dengan pokok permasalahan. Teknik analisis data yang digunakan metode regresi kuadrat terkecil, break event point dan margin of safety.  Hasil menunjukan, biaya tertinggi terdapat pada kuartal I, volume penjualan  tertinggi terdapat pada kuartal I, laba tertinggi terdapat pada kuartal I, Break Event Point tertinggi terdapat pada kuartal I. Sedangkan Margin of safety (% tertinggi pada kuartal IV yaitu 91.9%. Masalah yang timbul dalam  perencanaan  laba yaitu pertama  pendapatan L.A English Course  naik turun  dalam satu  tahunnya, kedua  kurangnya promosi untuk beberapa program kecuali program regular. Upaya dalam mengatasi masalah yang timbul di L.A English Course yaitu pertama memberikan gratis biaya daftar, dan memberi voucher untuk siswa L.A yang memasukan siswa baru., kedua membagikan brosur, dan menawarkan program L.A. dengan melakukan follow up semua nomor telepon tamu yang pernah berkunjung.

The use of a resource-based relative value scale (RBRVS) to determine practice expense costs: a novel technique of practice management for the vascular surgeon.

Science.gov (United States)

Mabry, C D

2001-03-01

Vascular surgeons have had to contend with rising costs while their reimbursements have undergone steady reductions. The use of newer accounting techniques can help vascular surgeons better manage their practices, plan for future expansion, and control costs. This article reviews traditional accounting methods, together with activity-based costing (ABC) principles that have been used in the past for practice expense analysis. The main focus is on a new technique-resource-based costing (RBC)-which uses the widely available Resource-Based Relative Value Scale (RBRVS) as its basis. The RBC technique promises easier implementation as well as more flexibility in determining true costs of performing various procedures, as opposed to more traditional accounting methods. It is hoped that RBC will assist vascular surgeons in coping with decreasing reimbursement. Copyright 2001 by W.B. Saunders Company

Usefulness of an Internet-based thematic learning network: comparison of effectiveness with traditional teaching.

Science.gov (United States)

Coma Del Corral, María Jesús; Guevara, José Cordero; Luquin, Pedro Abáigar; Peña, Horacio J; Mateos Otero, Juan José

2006-03-01

UniNet is an Internet-based thematic network for a virtual community of users (VCU). It supports one multidisciplinary community of doctoral students, who receive most of the courses on the network. The evident advantages of distance learning by Internet, in terms of costs, comfort, etc., require a previous evaluation of the system, focusing on the learning outcomes of the student. The aim was to evaluate the real learning of the students of doctorate courses, by comparing the effectiveness of distance learning in UniNet with traditional classroom-based teaching. Five doctorate courses were taught simultaneously to two independent groups of students in two ways: one, through the UniNet Network, and the other in a traditional classroom. The academic knowledge of students was evaluated at the beginning and end of each course. The difference in score was considered as a knowledge increase. The comparison was made using Student's t-test for independent groups. There were no significant statistical differences in the outcomes of the two groups of students. This suggests that both teaching systems were equivalent in increasing the knowledge of the students. Both educational methods, the traditional system and the online system in a thematic network, are effective and similar for increasing knowledge.

Revisit to Ethiopian traditional barley-based food

Directory of Open Access Journals (Sweden)

Jemal Mohammed

2016-06-01

Full Text Available Barley is the number one food crop in the highland parts of North Eastern Ethiopia produced by subsistence farmers grown as landraces. Barley producers in Ethiopia have given it the name gebs ye ehil nigus, which means barley is the king of crops, due to its suitability for preparing many of the known Ethiopians traditional dishes. Various barley foods and drinks play an important role in the socioeconomic and cultural life of Ethiopians, but detailed descriptions related to their preparation and their socioeconomic and cultural roles are not well-recorded and documented like most of the Ethiopian cultural foods. Foods such as ingera, kita, dabo, kolo, genfo, beso, chuko, shamet, tihlo, kinch, and shorba are the most commonly known traditional Ethiopian barley-based foods. These products are prepared from either roasted whole grain, raw and roasted-milled grain, or cracked grain as main, side, ceremonial, and recuperating dishes. The various barley-based traditional foods have perceived qualities and health benefits by the consumers. For example, genfo is served to breast-feeding mothers with the belief that it enhances breast milk production and serves as a good substitute for breast milk. Beso is claimed to be a remedy for gastritis, while genfo and kinche are used to heal broken bones and fractures. Considering the Western consumers' trend on functional foods and health benefits of barley, Ethiopian traditional barley-based foods are worth studying as functional foods, which can be appealing to Western consumers.

Traditional Indian medicine (TIM and traditional Korean medicine (TKM: aconstitutional-based concept and comparison

Directory of Open Access Journals (Sweden)

Young Min Kang

2017-06-01

Full Text Available Traditional and complementary medicine (T&CM plays an integral role in providing health care worldwide. It is based on sound fundamental principles and centuries of practices. This study compared traditional Indian medicine (TIM and traditional Korean medicine (TKM basing on data obtained from peer reviewed articles, respective government institutional reports and World Health Organization reports. Despite the fact that TIM and TKM have individual qualities that are unique from each other including different histories of origin, they share a lot in common. Apart from Homeopathy in TIM, both systems are hinged on similar principle of body constitutional-based concept and similar disease diagnosis methods of mainly auscultation, palpation, visual inspection, and interrogation. Similarly, the treatment methods of TIM and TKM follow similar patterns involving use of medicinal herbs, moxibustion, acupuncture, cupping, and manual therapy. Both T&CM are majorly practiced in well-established hospitals by T&CM doctors who have undergone an average of 6–7 years of specialized trainings. However, unlike TIM which has less insurance coverage, the popularity of TKM is majorly due to its wide national insurance coverage. These two medical traditions occupy increasingly greater portion of the global market. However, TIM especially Ayurveda has gained more global recognition than TKM although the emergence of Sasang Constitutional Medicine in TKM is beginning to become more popular. This comparative analysis between TIM and TKM may provide vital and insightful contribution towards constitutional-based concept for further development and future studies in T&CM.

Predicted costs of environmental controls for a commercial oil shale industry. Volume 1. An engineering analysis

Energy Technology Data Exchange (ETDEWEB)

Nevens, T.D.; Culbertson, W.J. Jr.; Wallace, J.R.; Taylor, G.C.; Jovanovich, A.P.; Prien, C.H.; Hicks, R.E.; Probstein, R.F.; Domahidy, G.

1979-07-01

The pollution control costs for a commercial oil shale industry were determined in a joint effort by Denver Research Institute, Water Purification Associates of Cambridge, and Stone and Webster Engineering of Boston and Denver. Four commercial oil shale processes were considered. The results in terms of cost per barrel of syncrude oil are predicted to be as follows: Paraho Process, $0.67 to $1.01; TOSCO II Process, $1.43 to $1.91; MIS Process, $2.02 to $3.03; and MIS/Lurgi-Ruhrgas Process, $1.68 to $2.43. Alternative pollution control equipment and integrated pollution control strategies were considered and optimal systems selected for each full-scale plant. A detailed inventory of equipment (along with the rationale for selection), a detailed description of control strategies, itemized costs and predicted emission levels are presented for each process. Capital and operating cost data are converted to a cost per barrel basis using detailed economic evaluation procedures. Ranges of cost are determined using a subjective self-assessment of uncertainty approach. An accepted methodology for probability encoding was used, and cost ranges are presented as subjective probability distributions. Volume I presents the detailed engineering results. Volume II presents the detailed analysis of uncertainty in the predicted costs.

Cost-based industrial enterprise human capital management

Directory of Open Access Journals (Sweden)

Glukhov Sergei

2017-01-01

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

Comparison of CT-based volumetric dosimetry with traditional prescription points in the treatment of cervical cancer with PDR brachytherapy

International Nuclear Information System (INIS)

Lowrey, Nicola; Nilsson, Sanna; Moutrie, Zoe; Chan, Philip; Cheuk, Robyn

2015-01-01

The traditional use of two-dimensional geometric prescription points in intracavitary brachytherapy planning for locally advanced cervical cancer is increasingly being replaced by three-dimensional (3D) planning. This study aimed to directly compare the two planning methods to validate that CT planning provides superior dosimetry for both tumour and organs at risk (OARs) in our department. The CT planning data of 10 patients with locally advanced cervical cancer was audited. For each CT dataset, two new brachytherapy plans were created, comparing the dosimetry of conventional American Brachytherapy Society points and 3D-optimised volumes created for the high-risk clinical target volume (HR CTV) and OARs. Total biologically equivalent doses for these structures were calculated using the modified EQD2 formula and comparative dose-volume histogram (DVH) analysis performed. DVH analysis revealed that for the 3D-optimised plans, the prescription aim of D90 ≥ 100% was achieved for the HR CTV in all 10 patients. However, when prescribing to point A, only 50% of the plans achieved the minimum required dose to the HR CTV. Rectal and bladder dose constraints were met for all 3D-optimised plans but exceeded in two and one of the conventional plans, respectively. This study confirms that the regionally relevant practice of CT-based 3D-optimised planning results in improved tumour dose coverage compared with traditional points-based planning methods and also improves dose to the rectum and bladder.

It Is a Brave New World: Alternative Payment Models and Value Creation in Total Joint Arthroplasty: Creating Value for TJR, Quality and Cost-Effectiveness Programs.

Science.gov (United States)

Chen, Kevin K; Harty, Jonathan H; Bosco, Joseph A

2017-06-01

The increasing cost of our country's healthcare is not sustainable. To address this crisis, the federal government is transiting healthcare reimbursement from the traditional volume-based system to a value-based system. As such, increasing healthcare value has become an essential point of discussion for all healthcare stakeholders. The purpose of this study is to discuss the importance of healthcare value as a means to achieve this goal of value-based medicine and 3 methods to create value in total joint arthroplasty. These methods are to: (1) improve outcomes greater than the increased costs to achieve this improvement, (2) decrease costs without affecting outcomes, and (3) decrease costs while simultaneously improving outcomes. Following these guidelines will help practitioners thrive in a bundled care environment. Copyright © 2017 Elsevier Inc. All rights reserved.

Criteria for evidence-based practice in Iranian traditional medicine.

Science.gov (United States)

Soltani Arabshahi, SeyyedKamran; Mohammadi Kenari, Hoorieh; Kordafshari, Gholamreza; Shams-Ardakani, MohammadReza; Bigdeli, Shoaleh

2015-07-01

The major difference between Iranian traditional medicine and allopathic medicine is in the application  of  evidence  and  documents.  In  this  study,  criteria  for  evidence-based  practice  in  Iranian traditional medicine and its rules of practice were studied. The experts' views were investigated through in- depth, semi-structured interviews and the results were categorized into four main categories including Designing clinical questions/clinical question-based search, critical appraisal, resource search criteria and clinical prescription appraisal. Although the application of evidence in Iranian traditional medicine follows Evidence Based Medicine (EBM) principles but it benefits from its own rules, regulations, and criteria that are compatible with EBM.

An activity-based cost analysis of the Honduras community-based, integrated child care (AIN-C) programme.

Science.gov (United States)

Fiedler, John L; Villalobos, Carlos A; De Mattos, Annette C

2008-11-01

The Honduras AIN-C programme is a preventive health and nutrition programme of the Honduras Ministry of Health (MOH) that relies on volunteers to help mothers monitor and maintain the adequate growth of young children. A quasi-experimental, design-based evaluation found that the programme achieved near-universal coverage and was effective in improving mothers' child-rearing knowledge, attitudes and practices, including feeding and appropriate care-giving and care-seeking practices for children with diarrhoea and acute respiratory illness. The programme is widely regarded as a model. This study was undertaken to provide the first comprehensive estimates of the cost of the AIN-C programme, with the goal of providing a programme and financial planning tool for Honduras. An additional comparison of study findings was also undertaken to determine the cost of the AIN-C programme's community-based services relative to a similar facility-based service. Expressed in mid-2005 US dollars, the study found that after the programme is phased-in: (1) the annual, recurrent cost per child under 2 years participating in the programme is $6.43; (2) the annual, incremental budget requirements per child under 2 years participating in the programme are $3.90; (3) the cost of an AIN-C monthly growth monitoring and counselling session per child is 11% of the cost of a traditional MOH, facility-based growth and development consultation per child; and (4) the effect of mothers substituting AIN-C monitor care for MOH facility-based care 'saves' 203 000 outpatient visits a year, with a potential cost saving of $1.66 million, the equivalent of 60% of the recurrent cost of the programme and roughly equal to the annual incremental budget requirements of the programme. Sensitivity analysis of the cost estimates is performed to provide insight, for countries considering introducing a similar programme, into how modifications of key characteristics of the programme affect its costs.

THE EFFECTS OF KNOWLEDGE ECONOMY ON THE COSTS ANDCOST COMPARISON OF TRADITIONAL AND DIGITAL GOODS

Directory of Open Access Journals (Sweden)

Tolga Kara

2011-07-01

Full Text Available In traditional economics, the cost of production decreases as the production rateincreases (scale economics is valid. After a certain level average cost begins toincrease again (scale diseconomiesIn other words; as the production increases, aftera certain level the cost increasesgradually. On the contrary, in Knowledge Economicscost decreases gradually asthe production increases. Decreasing cost style isone of the most importantfeatures of new sector which is formed by Information technologies. The structureof cost in digital goods and services production differs from the traditionalproduction. Producing digital products goods generally require great deal ofinvestment at the beginning. Those investments canbe named as “sunk cost”. Bythis it is meant that, after giving up the investment it is not possible to get theinvested money by selling the goods or by other ways. However, once the digitalgoods are produced their reproduction (copying islow cost. Consequently, in theproduction of digital goods as the productions increases, the marginal and averagecost decrease and income increases. In productionof these types of goods thecost of developing them is important but afterwardscost of copying them orintroducing a similar one to the market is so low.Therefore marginal cost is notonly low but also equal to zero. In this research mainly the changes in the cost of digital goods and services are examined, however the effects of knowledge on thecosts of production of goods and services will be mentioned too.

Activity-based costing via an information system: an application created for a breast imaging center.

Science.gov (United States)

Hawkins, H; Langer, J; Padua, E; Reaves, J

2001-06-01

Activity-based costing (ABC) is a process that enables the estimation of the cost of producing a product or service. More accurate than traditional charge-based approaches, it emphasizes analysis of processes, and more specific identification of both direct and indirect costs. This accuracy is essential in today's healthcare environment, in which managed care organizations necessitate responsible and accountable costing. However, to be successfully utilized, it requires time, effort, expertise, and support. Data collection can be tedious and expensive. By integrating ABC with information management (IM) and systems (IS), organizations can take advantage of the process orientation of both, extend and improve ABC, and decrease resource utilization for ABC projects. In our case study, we have examined the process of a multidisciplinary breast center. We have mapped the constituent activities and established cost drivers. This information has been structured and included in our information system database for subsequent analysis.

Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Full Cost Theory

Directory of Open Access Journals (Sweden)

Toma Maria

2017-01-01

In light of the above, in the present paper we have proposed that objectives, to approach the methods of calculating full costs (economic or traditional, and comparing them to determine the effect they have on the outcome of the period.

78 FR 61227 - Public Assistance Cost Estimating Format for Large Projects

Science.gov (United States)

2013-10-03

... equipment. The base cost (construction costs) plus nonconstruction costs equal the total eligible cost... included the estimated base cost plus the estimated nonconstruction costs. Under the traditional method... total cost of completing the project. This ``forward- pricing'' methodology provides an estimate of the...

Evaluation of Traditional and Technology-Based Grocery Store Nutrition Education

Science.gov (United States)

Schultz, Jennifer; Litchfield, Ruth

2016-01-01

Background: A literature gap exists for grocery interventions with realistic resource expectations; few technology-based publications exist, and none document traditional comparison. Purpose: Compare grocery store traditional aisle demonstrations (AD) and technology-based (TB) nutrition education treatments. Methods: A quasi-experimental 4-month…

[Status of traditional Chinese medicine materials seed and seedling breeding bases].

Science.gov (United States)

Li, Ying; Huang, Lu-Qi; Zhang, Xiao-Bo; Wang, Hui; Cheng, Meng; Zhang, Tian; Yang, Guang

2017-11-01

Seeds and seedlings are the material basis of traditional Chinese medicine materials production, and the construction of traditional Chinese medicine materials seed and seedling breeding bases is beneficial to the production of high-quality traditional Chinese medicine materials. The construction of traditional Chinese medicine materials seed and seedling breeding bases is one of the major topics of Chinese medica resources census pilot. Targets, tasks of traditional Chinese medicine materials seed and seedling breeding bases based on Chinese medica resources census pilot were expounded.Construction progress including hardware construction, germplasm conservation and breeding, procedures and standardsestablishment, social servicesare presented. Development counter measures were proposed for the next step: perfect the standard and system, maintain and strengthen the breeding function, strengthen the cultivation of multi-level talents, explore market development model, joint efforts to deepen services and development. Copyright© by the Chinese Pharmaceutical Association.

The influence of management and construction methods in the repair costs of Spain’s low-volume road network

Directory of Open Access Journals (Sweden)

Eutiquio Gallego

2016-06-01

Full Text Available This paper describes the entire process of the implementation of the Spanish low volume road network, including the design criteria, the construction techniques and the management policies during all the periods. The current situation of low volume roads in Spain was analyzed with respect to the legal framework and their actual condition. In addition, the budget required for the repair of 41 low volume roads throughout Spain was calculated in order to statistically analyze the influence of the pavement materials and the period of construction. The main conclusions were that low volume roads constructed during the 1970´s are currently those in the best state of repair and those requiring the lower repair costs, even lower than those constructed after 1980´s. In addition, low volume roads constructed with higher quality materials and using standardized techniques required five times lower repair costs than those made of lower quality materials.

Comparison between traditional and goal directed perfusion in cardiopulmonary by-pass. Adaptation of a differential cost analysis

Directory of Open Access Journals (Sweden)

Massimiliano Povero

2015-10-01

Full Text Available BACKGROUND: A previous patient-level discrete event simulation (DES model was developed to perform an economic evaluation of GDP strategy with respect to TP in US. Aim of this supplement is provide results of the adaptations of the differential cost analysis to Belgium, Canada, France, Germany, Italy, and UK. METHODS: A Discrete Event Simulation model was developed to compare TP and GDP strategy in patients undergoing CPB. National perspective was adopted to calculate costs associated to each event while GDP strategy was exploited the introduction of Sorin Heartlink (HL Card/GDP Card and Sorin Connect (electronic data management system. RESULTS: GDP reduces the total cost with respect to traditional perfusion; furthermore the cost of GDP strategy (Sorin GDPTM Monitor and Sorin ConnectTM is completely offset by the saving in hospital stay. CONCLUSION: GDP seems to improve significantly the main outcomes related to CPB surgery, when compared to TP techniques. Additional costs due to perform GDP strategy have no impact on the total cost since completely offset by the savings in hospital cost.

Adoption of an activity based costing model in an Indian steel plant

Directory of Open Access Journals (Sweden)

Rishi Dwivedi

2016-10-01

Full Text Available In the age of relentless global competition, constantly improving technology and better information systems, managers are often compelled to devise new strategies to maintain sustained competitive advantage while adopting new business management approaches. So, in this paper, an activity based costing (ABC model is proposed for a raw material handling section of an Indian steel plant. The results obtained from ABC model application in the said department facilitates quantification of the unit cost of each process, analysis of various activities in order to identify inefficiency, setting-up of better budget allocation, initiation of cost minimization procedure and establishment of an efficient resource requirement plan. Moreover, the cost information derived from ABC model is compared with that extracted from the traditional costing system to demonstrate that ABC model can significantly minimize the product cost distortion resulting from unsystematic allocation of overhead costs. This paper also discusses the practical implication of the implemented ABC model with respect to its critical role in effective resource control, improved strategic and operational decision making, and aid in continuous improvement through internal cost minimization in the department.

Higher cost of implementing Xpert(®) MTB/RIF in Ugandan peripheral settings: implications for cost-effectiveness.

Science.gov (United States)

Hsiang, E; Little, K M; Haguma, P; Hanrahan, C F; Katamba, A; Cattamanchi, A; Davis, J L; Vassall, A; Dowdy, D

2016-09-01

Initial cost-effectiveness evaluations of Xpert(®) MTB/RIF for tuberculosis (TB) diagnosis have not fully accounted for the realities of implementation in peripheral settings. To evaluate costs and diagnostic outcomes of Xpert testing implemented at various health care levels in Uganda. We collected empirical cost data from five health centers utilizing Xpert for TB diagnosis, using an ingredients approach. We reviewed laboratory and patient records to assess outcomes at these sites and10 sites without Xpert. We also estimated incremental cost-effectiveness of Xpert testing; our primary outcome was the incremental cost of Xpert testing per newly detected TB case. The mean unit cost of an Xpert test was US$21 based on a mean monthly volume of 54 tests per site, although unit cost varied widely (US$16-58) and was primarily determined by testing volume. Total diagnostic costs were 2.4-fold higher in Xpert clinics than in non-Xpert clinics; however, Xpert only increased diagnoses by 12%. The diagnostic costs of Xpert averaged US$119 per newly detected TB case, but were as high as US$885 at the center with the lowest volume of tests. Xpert testing can detect TB cases at reasonable cost, but may double diagnostic budgets for relatively small gains, with cost-effectiveness deteriorating with lower testing volumes.

[Comparison of the effectiveness and cost of treatment with humid environment as compared to traditional cure. Clinical trial on primary care patients with venous leg ulcers and pressure ulcers].

Science.gov (United States)

Capillas Pérez, R; Cabré Aguilar, V; Gil Colomé, A M; Gaitano García, A; Torra i Bou, J E

2000-01-01

The discovery of moist environment dressings as alternatives to the traditional treatments based on exposing wounds to air, opened new expectations for the care and treatment of chronic wounds. Over the years, these expectations have led to the availability of new moist environment dressings which have made it possible to improve the care provided to patients suffering this kind of wounds, as well as providing important reasons to weigh in terms of cost-benefit-effectiveness at the time of selecting which type of treatment should be employed. The lack of comparative analysis among traditional treatments and moist environment treatments for chronic wounds among patients receiving primary health care led the authors to perform an analysis comparing these aforementioned options of treatment on patients suffering venous leg ulcers or pressure ulcers. The authors designed a Randomized Clinical Trial involving patients receiving ambulatory care in order to compare the effectiveness and cost-benefit of traditional versus moist environment dressing during the treatment of patients suffering stage II or III pressure ulcers or venous leg ulcers. In this trial, variables related to effectiveness of both treatments, as well as their costs were analyzed. 70 wounds were included in this Randomized Clinical Trial, 41 were venous leg ulcers of which 21 received a moist environment treatment while 20 received traditional cure, the other 29 wounds were pressure ulcers of which 15 received moist environment dressings treatment and 14 received traditional dressings. No statistically significant differences were found among the defining variables for these lesions in either group under treatment. In the venous leg ulcer study group, the authors conclusions were an average of 18.13 days, 16.33 treatment sessions and a cost of 10,616 pesetas to heal one square centimeter of the initial surface area of a wound on patients treated with traditional treatment compared to an average of 18

ANALISIS PENGGUNAAN METODE ACTIVITY BASED COSTING (ABC DALAM MENENTUKAN SUMBANGAN PEMBINAAN PENDIDIKAN (SPP PADA POLITEKNIK HARAPAN BERSAMA

Directory of Open Access Journals (Sweden)

Ida Farida

2017-10-01

Full Text Available The purpose of this study to determine the calculation of education and tuition fee by using Activity Based Costing at the Polytechnic Harapan Bersama and compare the education and tuition fee by using Activity Based Costing before and after. Politeknik Harapan Bersama not have a special method to determine the cost of education. At the Polytechnic Joint expectations are two sources of income, namely Login or registration fees and donations Education Support (SPP to be paid each month. To determine the calculation of Education and tuition fee by using Activity Based Costing at the Polytechnic of Harapan Bersama. To determine the ratio of Education and tuition fee by using Activity Based Costing before and after. Data analysis method used is descriptive method. Descriptive analysis of the data is the processing of research data in order to make this data meaningful (meaningful. SPP of tariff calculation using Activity Based Costing known SPP tariff rate is Rp. 370 189; From the results of the SPP tariff calculation using the method of Activity Based Costing, when compared with the SPP tariff band is used by schools today are using the traditional method, for example Rp. 350,000; so that the difference in the amount Ro. 20 189 ;. Rate differences that occur due to charging of overhead on each product. Activity Based Costing has been able allocate cost to each activity.

A three-week traditional altitude training increases hemoglobin mass and red cell volume in elite biathlon athletes.

Science.gov (United States)

Heinicke, K; Heinicke, I; Schmidt, W; Wolfarth, B

2005-06-01

It is well known that altitude training stimulates erythropoiesis, but only few data are available concerning the direct altitude effect on red blood cell volume (RCV) in world class endurance athletes during exposure to continued hypoxia. The purpose of this study was to evaluate the impact of three weeks of traditional altitude training at 2050 m on total hemoglobin mass (tHb), RCV and erythropoietic activity in highly-trained endurance athletes. Total hemoglobin mass, RCV, plasma volume (PV), and blood volume (BV) from 6 males and 4 females, all members of a world class biathlon team, were determined on days 1 and 20 during their stay at altitude as well as 16 days after returning to sea-level conditions (800 m, only males) by using the CO-rebreathing method. In males tHb (14.0 +/- 0.2 to 15.3 +/- 1.0 g/kg, p altitude and returned to near sea-level values 16 days after descent. Similarly in females, tHb (13.0 +/- 1.0 to 14.2 +/- 1.3 g/kg, p altitude training period, whereas PV was not altered. In male athletes, plasma erythropoietin concentration increased up to day 4 at altitude (11.8 +/- 5.0 to 20.8 +/- 6.0 mU/ml, p altitude training period, both parameters indicating enhanced erythropoietic activity. In conclusion, we show for the first time that a three-week traditional altitude training increases erythropoietic activity even in world class endurance athletes leading to elevated tHb and RCV. Considering the relatively fast return of tHb and RCV to sea-level values after hypoxic exposure, our data suggest to precisely schedule training at altitude and competition at sea level.

A Clustering-Based Automatic Transfer Function Design for Volume Visualization

Directory of Open Access Journals (Sweden)

Tianjin Zhang

2016-01-01

Full Text Available The two-dimensional transfer functions (TFs designed based on intensity-gradient magnitude (IGM histogram are effective tools for the visualization and exploration of 3D volume data. However, traditional design methods usually depend on multiple times of trial-and-error. We propose a novel method for the automatic generation of transfer functions by performing the affinity propagation (AP clustering algorithm on the IGM histogram. Compared with previous clustering algorithms that were employed in volume visualization, the AP clustering algorithm has much faster convergence speed and can achieve more accurate clustering results. In order to obtain meaningful clustering results, we introduce two similarity measurements: IGM similarity and spatial similarity. These two similarity measurements can effectively bring the voxels of the same tissue together and differentiate the voxels of different tissues so that the generated TFs can assign different optical properties to different tissues. Before performing the clustering algorithm on the IGM histogram, we propose to remove noisy voxels based on the spatial information of voxels. Our method does not require users to input the number of clusters, and the classification and visualization process is automatic and efficient. Experiments on various datasets demonstrate the effectiveness of the proposed method.

Comparison of Traditional Versus Evidence-Based Journal Club Formats

Directory of Open Access Journals (Sweden)

Kathleen Packard, PharmD, MS, BCPS

2011-01-01

Full Text Available AbstractPurpose: The objective of the study was to compare a traditionally structured journal club with an evidence based structured journal club during an advanced clinical pharmacy rotation and to determine the best utilization that aligns with recent changes to the pharmacy school accreditation standards.Methods: The study included 21 students who completed journal club utilizing the traditional journal club format and 24 students who utilized an evidence based journal club format. Background characteristics, student reported beliefs, and mean critical evaluation skills scores were evaluated and compared in each group.Results: There were no statistically significant differences between the two cohorts in mean overall percentage grade for the activity. Students in the traditional cohort received significantly higher grades for the Study Analysis and Critique section (90.97 + 12.18 versus 81.25 + 11.18, P=0.01 as well as for the Preparedness section (96.11 + 8.03 versus 85.0 + 17.13, P=0.002. Students in the evidence based cohort received statistically superior grades for the Presentation Skills section (96.43 + 6.39 versus 82.47 + 14.12, P=0.0004.Conclusion: An evidence based journal club is a reasonable and effective alternative to the traditionally structured journal club when the primary objective is to assist students in understanding evidence based concepts and to apply current literature to clinical practice.

The Application of Activity-based Costing (ABC) and Job Order Costing (JOC) at Wisata Bahari Restaurant Manado

OpenAIRE

Pangemanan, Sifrid; Ramintang, Jessica

2016-01-01

ABC is used to determine more accurate product costs by tracing activities required, especially for the purpose of decision making. ABC can show to management about the high cost of low-volume products. Smokie Crab and Grilled Squid from Wisata Bahari Restaurant, Manado, are the sample. The purpose of this research is make more accurate calculation of the cost, which can provide information on the cost of production is more clear for owner of Wisata Bahari Restaurant Manado, so as to obtain ...

Vandenberg Air Force Base integrated resource assessment. Volume 3, Resource assessment

Energy Technology Data Exchange (ETDEWEB)

Daellenbach, K.K.; Dagle, J.E.; Dittmer, A.L.; Elliott, D.B.; Halverson, M.A.; Hickman, B.J.; Parker, G.B.; Richman, E.E.; Shankle, S.A.

1993-06-01

The US Air Force Space Command (SPACECOM) has tasked the Pacific Northwest Laboratory (PNL), as the lead laboratory supporting the US Department of Energy (DOE) Federal Energy Management Program (FEMP), to identify, evaluate, and assist in acquiring all cost-effective energy projects at Vandenberg Air Force Base (VAFB). This is part of a model program that PNL is designing to support energy-use decisions in the federal sector. This report provides the results of the fossil fuel and electric energy resource opportunity (ERO) assessments performed by PNL at the SPACECOM VAFB facility located approximately 50 miles northwest of Santa Barbara, California. It is a companion report to Volume 1, Executive Summary, and Volume 2, Baseline Detail. The results of the analysis of EROs are presented in ten common energy end-use categories (e.g., boilers and furnaces, service hot water, and building lighting). In addition, a case study of process loads at Space Launch Complex-4 (SLC-4) is included. A narrative description of each ERO is provided, including information on the installed cost, energy and dollar savings; impacts on operation and maintenance (O and M); and, when applicable, a discussion of energy supply and demand, energy security, and environmental issues. A description of the evaluation methodologies and technical and cost assumptions is also provided for each ERO. Summary tables present the cost-effectiveness of energy end-use equipment before and after the implementation of each ERO and present the results of the life-cycle cost (LCC) analysis indicating the net present value (NPV) and value index (VI) of each ERO. Finally, an appendix includes a summary of an economic analysis case study of the South Vandenberg Power Plant (SVPP) operating scenarios.

Computerized cost estimation spreadsheet and cost data base for fusion devices

International Nuclear Information System (INIS)

Hamilton, W.R.; Rothe, K.E.

1985-01-01

An automated approach to performing and cataloging cost estimates has been developed at the Fusion Engineering Design Center (FEDC), wherein the cost estimate record is stored in the LOTUS 1-2-3 spreadsheet on an IBM personal computer. The cost estimation spreadsheet is based on the cost coefficient/cost algorithm approach and incorporates a detailed generic code of cost accounts for both tokamak and tandem mirror devices. Component design parameters (weight, surface area, etc.) and cost factors are input, and direct and indirect costs are calculated. The cost data base file derived from actual cost experience within the fusion community and refined to be compatible with the spreadsheet costing approach is a catalog of cost coefficients, algorithms, and component costs arranged into data modules corresponding to specific components and/or subsystems. Each data module contains engineering, equipment, and installation labor cost data for different configurations and types of the specific component or subsystem. This paper describes the assumptions, definitions, methodology, and architecture incorporated in the development of the cost estimation spreadsheet and cost data base, along with the type of input required and the output format

Allocation base of general production costs as optimization of prime costs

Directory of Open Access Journals (Sweden)

Levytska I.O.

2017-03-01

Full Text Available Qualified management aimed at optimizing financial results is the key factor in today's society. Effective management decisions depend on the necessary information about the costs of production process in all its aspects – their structure, types, accounting policies of reflecting costs. General production costs, the so-called indirect costs that are not directly related to the production process, but provide its functioning in terms of supporting structural divisions and create the necessary conditions of production, play a significant role in calculating prime costs of goods (works, services. However, the accurate estimate of prime costs of goods (works, services should be determined with the value of indirect costs (in other words, general production costs, and properly determined with the base of their allocation. The choice of allocation base of general production costs is the significant moment, depending on the nature of business, which must guarantee fair distribution regarding to the largest share of direct expenses in the total structure of production costs. The study finds the essence of general production costs based on the analysis of key definitions of leading Ukrainian economists. The optimal allocation approach of general production costs is to calculate these costs as direct production costs within each subsidiary division (department separately without selecting a base as the main one to the their total amount.

Adaptive Marginal Costs-Based Distributed Economic Control of Microgrid Clusters Considering Line Loss

Directory of Open Access Journals (Sweden)

Xiaoqian Zhou

2017-12-01

Full Text Available When several microgrids (MG are interconnected into microgrid clusters (MGC, they have great potential to improve their reliability. Traditional droop control tends to make the total operating costs higher as the power is distributed by capacity ratios of distributed energy resources (DERs. This paper proposes an adaptive distributed economic control for islanded microgrids which considers line loss, specifically, an interesting marginal costs-based economic droop control is proposed, and consensus-based adaptive controller is applied, to deal with power limits and capacity constraints for storage. The whole expense can be effectively lowered by achieving identical marginal costs for DERs in MGC. Specially, the capacity constraints only for storages are also included to do further optimization. Moreover, consensus-based distributed secondary controllers are used to rapidly restore system frequency and voltage magnitudes. The above controllers only need to interact with neighbor DERs by a sparse communication network, eliminating the necessity of a central controller and enhancing the stability. A MGC, incorporating three microgrids, is used to verify the effectiveness of the proposed methods.

Assessment of LWR spent fuel disposal options. Volume 3. Study bases and system design considerations (Appendices). Technical report

Energy Technology Data Exchange (ETDEWEB)

1979-07-01

Volume 3 (Appendices) provides a tabulation of the bases and assumptions used in the study as well as preconceptual design description and cost estimates of the facilities and transportation systems necessary to implement the various study cases.

Assessment of LWR spent fuel disposal options. Volume 3. Study bases and system design considerations (Appendices). Technical report

International Nuclear Information System (INIS)

1979-07-01

Volume 3 (Appendices) provides a tabulation of the bases and assumptions used in the study as well as preconceptual design description and cost estimates of the facilities and transportation systems necessary to implement the various study cases

Slope excavation quality assessment and excavated volume calculation in hydraulic projects based on laser scanning technology

Directory of Open Access Journals (Sweden)

Chao Hu

2015-04-01

Full Text Available Slope excavation is one of the most crucial steps in the construction of a hydraulic project. Excavation project quality assessment and excavated volume calculation are critical in construction management. The positioning of excavation projects using traditional instruments is inefficient and may cause error. To improve the efficiency and precision of calculation and assessment, three-dimensional laser scanning technology was used for slope excavation quality assessment. An efficient data acquisition, processing, and management workflow was presented in this study. Based on the quality control indices, including the average gradient, slope toe elevation, and overbreak and underbreak, cross-sectional quality assessment and holistic quality assessment methods were proposed to assess the slope excavation quality with laser-scanned data. An algorithm was also presented to calculate the excavated volume with laser-scanned data. A field application and a laboratory experiment were carried out to verify the feasibility of these methods for excavation quality assessment and excavated volume calculation. The results show that the quality assessment indices can be obtained rapidly and accurately with design parameters and scanned data, and the results of holistic quality assessment are consistent with those of cross-sectional quality assessment. In addition, the time consumption in excavation quality assessment with the laser scanning technology can be reduced by 70%–90%, as compared with the traditional method. The excavated volume calculated with the scanned data only slightly differs from measured data, demonstrating the applicability of the excavated volume calculation method presented in this study.

Costs of slurry separation technologies and alternative use of the solid fraction for biogas production or burning

DEFF Research Database (Denmark)

Jacobsen, Brian H.

2011-01-01

separation, in order to establish the overall costs. Key parameters are livestock density, transport distance, price of additional land and cost of separation. The conclusion is that unless land prices or prices on slurry agreements are very high, traditional handling of animal manure has the lowest costs......The purpose of this paper is to analyse different separation concepts in order to evaluate the overall costs based on a systems approach from stable to field. When livestock are produced in livestock intensive areas the distribution of manure without creating a surplus of nutrients is often....... Decanter separation can be the cheapest if area is limited and cooperation with neighbours is possible as large volumes reduce separation costs per tonne. Flocculation is the best if much P has to be removed from the farm in the solid fraction. Separation will in the future in many cases be combined...

Study of activity based costing implementation for palm oil production using value-added and non-value-added activity consideration in PT XYZ palm oil mill

Science.gov (United States)

Sembiring, M. T.; Wahyuni, D.; Sinaga, T. S.; Silaban, A.

2018-02-01

Cost allocation at manufacturing industry particularly in Palm Oil Mill still widely practiced based on estimation. It leads to cost distortion. Besides, processing time determined by company is not in accordance with actual processing time in work station. Hence, the purpose of this study is to eliminates non-value-added activities therefore processing time could be shortened and production cost could be reduced. Activity Based Costing Method is used in this research to calculate production cost with Value Added and Non-Value-Added Activities consideration. The result of this study is processing time decreasing for 35.75% at Weighting Bridge Station, 29.77% at Sorting Station, 5.05% at Loading Ramp Station, and 0.79% at Sterilizer Station. Cost of Manufactured for Crude Palm Oil are IDR 5.236,81/kg calculated by Traditional Method, IDR 4.583,37/kg calculated by Activity Based Costing Method before implementation of Activity Improvement and IDR 4.581,71/kg after implementation of Activity Improvement Meanwhile Cost of Manufactured for Palm Kernel are IDR 2.159,50/kg calculated by Traditional Method, IDR 4.584,63/kg calculated by Activity Based Costing Method before implementation of Activity Improvement and IDR 4.582,97/kg after implementation of Activity Improvement.

Extending simulation modeling to activity-based costing for clinical procedures.

Science.gov (United States)

Glick, N D; Blackmore, C C; Zelman, W N

2000-04-01

A simulation model was developed to measure costs in an Emergency Department setting for patients presenting with possible cervical-spine injury who needed radiological imaging. Simulation, a tool widely used to account for process variability but typically focused on utilization and throughput analysis, is being introduced here as a realistic means to perform an activity-based-costing (ABC) analysis, because traditional ABC methods have difficulty coping with process variation in healthcare. Though the study model has a very specific application, it can be generalized to other settings simply by changing the input parameters. In essence, simulation was found to be an accurate and viable means to conduct an ABC analysis; in fact, the output provides more complete information than could be achieved through other conventional analyses, which gives management more leverage with which to negotiate contractual reimbursements.

A mircocontroller MC68HC908GP32 based intelligent scalar

International Nuclear Information System (INIS)

Liu Huiying

2001-01-01

A Mircocontroller MC68HC908GP32 based intelligent scalar is presented. By replacing traditional IC modular with Mircocontroller, the new type scalar can provide new functions, such as countering rate measurement, control signal output, LCD display, PC control, etc., in addition to traditional functions of normal scalar. This intelligent scalar achieved comprehensive technical innovation to the traditional nuclear electronic instrument, with regard to the design methodology, structure and functions. In this way, the overall technical performance of the new type scalar, such as counting rate, accuracy, volume, cost and operation, etc., has been improved obviously, with bright prospects for application and dissemination

What is the most cost-effective strategy to screen for left ventricular systolic dysfunction: natriuretic peptides, the electrocardiogram, hand-held echocardiography, traditional echocardiography, or their combination?

Science.gov (United States)

Galasko, Gavin I W; Barnes, Sophie C; Collinson, Paul; Lahiri, Avijit; Senior, Roxy

2006-01-01

To assess the screening characteristics and cost-effectiveness of screening for left ventricular systolic dysfunction (LVSD) in community subjects. A total of 1392 members of the general public and 928 higher risk subjects were randomly selected from seven community practices. Attending subjects underwent an ECG, N-terminal pro-brain natriuretic peptide (NTproBNP) serum levels, and traditional echocardiography (TE). A total of 533 consecutive subjects underwent hand-held echocardiography (HE). The screening characteristics and cost-effectiveness (cost per case of LVSD diagnosed) of eight strategies to predict LVSD (LVSD cost-effective, screening low-risk subjects least cost-effective. TE screening was the least cost-effective strategy. NTproBNP screening gave similar cost savings to ECG screening; HE screening greater cost-savings, and HE screening following NTproBNP or ECG pre-screening the greatest cost-savings, costing approximately 650 Euros per case of LVSD diagnosed in high-risk subjects (63% cost-savings vs.TE). Thus several different modalities allow cost-effective community-based screening for LVSD, especially in high-risk subjects. Such programmes would be cost-effective and miss few cases of LVSD in the community.

International Nuclear Model. Volume 3. Program description

International Nuclear Information System (INIS)

Andress, D.

1985-01-01

This is Volume 3 of three volumes of documentation of the International Nuclear Model (INM). This volume presents the Program Description of the International Nuclear Model, which was developed for the Nuclear and Alternate Fuels Division (NAFD), Office of Coal, Nuclear, Electric and Alternate Fuels, Energy Information Administration (EIA), US Department of Energy (DOE). The International Nuclear Model (INM) is a comprehensive model of the commercial nuclear power industry. It simulates economic decisions for reactor deployment and fuel management decision based on an input set of technical economic and scenario parameters. The technical parameters include reactor operating characteristics, fuel cycle timing and mass loss factors, and enrichment tails assays. Economic parameters include fuel cycle costs, financial data, and tax alternatives. INM has a broad range of scenario options covering, for example, process constraints, interregional activities, reprocessing, and fuel management selection. INM reports reactor deployment schedules, electricity generation, and fuel cycle requirements and costs. It also has specialized reports for extended burnup and permanent disposal. Companion volumes to Volume 3 are: Volume 1 - Model Overview, and Volume 2 - Data Base Relationships

A Cercla-Based Decision Model to Support Remedy Selection for an Uncertain Volume of Contaminants at a DOE Facility

Energy Technology Data Exchange (ETDEWEB)

Christine E. Kerschus

1999-03-31

The Paducah Gaseous Diffusion Plant (PGDP) operated by the Department of Energy is challenged with selecting the appropriate remediation technology to cleanup contaminants at Waste Area Group (WAG) 6. This research utilizes value-focused thinking and multiattribute preference theory concepts to produce a decision analysis model designed to aid the decision makers in their selection process. The model is based on CERCLA's five primary balancing criteria, tailored specifically to WAG 6 and the contaminants of concern, utilizes expert opinion and the best available engineering, cost, and performance data, and accounts for uncertainty in contaminant volume. The model ranks 23 remediation technologies (trains) in their ability to achieve the CERCLA criteria at various contaminant volumes. A sensitivity analysis is performed to examine the effects of changes in expert opinion and uncertainty in volume. Further analysis reveals how volume uncertainty is expected to affect technology cost, time and ability to meet the CERCLA criteria. The model provides the decision makers with a CERCLA-based decision analysis methodology that is objective, traceable, and robust to support the WAG 6 Feasibility Study. In addition, the model can be adjusted to address other DOE contaminated sites.

A Cercla-Based Decision Model to Support Remedy Selection for an Uncertain Volume of Contaminants at a DOE Facility

International Nuclear Information System (INIS)

Christine E. Kerschus

1999-01-01

The Paducah Gaseous Diffusion Plant (PGDP) operated by the Department of Energy is challenged with selecting the appropriate remediation technology to cleanup contaminants at Waste Area Group (WAG) 6. This research utilizes value-focused thinking and multiattribute preference theory concepts to produce a decision analysis model designed to aid the decision makers in their selection process. The model is based on CERCLA's five primary balancing criteria, tailored specifically to WAG 6 and the contaminants of concern, utilizes expert opinion and the best available engineering, cost, and performance data, and accounts for uncertainty in contaminant volume. The model ranks 23 remediation technologies (trains) in their ability to achieve the CERCLA criteria at various contaminant volumes. A sensitivity analysis is performed to examine the effects of changes in expert opinion and uncertainty in volume. Further analysis reveals how volume uncertainty is expected to affect technology cost, time and ability to meet the CERCLA criteria. The model provides the decision makers with a CERCLA-based decision analysis methodology that is objective, traceable, and robust to support the WAG 6 Feasibility Study. In addition, the model can be adjusted to address other DOE contaminated sites

Antibacterial activity of some selected plants traditionally used as ...

African Journals Online (AJOL)

SAM

2014-03-26

Mar 26, 2014 ... The antibacterial activity was determined using agar well diffusion ... antimicrobial chemotherapeutic agents, but the cost of production of .... Hamilton ex D Don. in the traditional system of medicine ... Based on this, further.

Continuous nasogastric tube feeding: monitoring by combined use of refractometry and traditional gastric residual volumes.

Science.gov (United States)

Chang, W-K; McClave, S-A; Chao, Y-C

2004-02-01

Traditional use of gastric residual volumes (GRVs) is insensitive and cannot distinguish retained enteral formula from the large volume of endogenous secretions. We designed this prospective study to determine whether refractometry and Brix value (BV) measurements could be used to monitor gastric emptying and tolerance in patients receiving continuous enteral feeding. Thirty-six patients on continuous nasogastric tube feeding were divided into two groups; patients with lower GRVs (75 ml) in Group 2. Upon entry, all gastric contents were aspirated, the volume was recorded (Asp GRV), BV measurements were made by refractometry, and then the contents were reinstilled but diluted with 30 ml additional water. Finally, a small amount was reaspirated and repeat BV measurements were made. Three hours later, the entire procedure was repeated a second time. The BV ratio, calculated (Cal) GRV, and volume of formula remaining were calculated by derived equations. Mean BV ratios were significantly higher for those patients in Group 2 compared to those in Group 1. All but one of the 22 patients (95%) in Group 1 had a volume of formula remaining in the stomach estimated on both measurements to be less than the hourly infusion rate (all these patients had BV ratios 70%). Three of the Group 2 patients (21%) whose initial measurement showed evidence for retention of formula, improved on repeat follow-up measurement assuring adequate gastric emptying. The remaining five patients from Group 2 (35%) had a volume of formula remaining that was less than the hourly infusion rate on both measurements. The pattern of Asp GRVs and serial pre- and post-dilution BVs failed to differentiate these patients in Group 2 with potential emptying problems from those with sufficient gastric emptying. Refractometry and measurement of the BV may improve the clinical utilization of GRVs, by its ability to identify the component of formula within gastric contents and track changes in that component related

Using Web-Based Interactive Multimedia to Supplement Traditional Teaching Methods: A Pilot Program for Medical Training of Non-Medical Personnel

National Research Council Canada - National Science Library

Gellman, Gregg W

2005-01-01

.... The simulator, as part of a blended learning solution, was shown to be as effective as traditional instructor-based learning but was conceived at a fraction of the cost and with a significant reduction in total training time. Both of these factors are increasingly being valued in today's reality of increased operational tempo and reduced resources.

Computerized cost estimation spreadsheet and cost data base for fusion devices

International Nuclear Information System (INIS)

Hamilton, W.R.; Rothe, K.E.

1985-01-01

Component design parameters (weight, surface area, etc.) and cost factors are input and direct and indirect costs are calculated. The cost data base file derived from actual cost experience within the fusion community and refined to be compatible with the spreadsheet costing approach is a catalog of cost coefficients, algorithms, and component costs arranged into data modules corresponding to specific components and/or subsystems. Each data module contains engineering, equipment, and installation labor cost data for different configurations and types of the specific component or subsystem. This paper describes the assumptions, definitions, methodology, and architecture incorporated in the development of the cost estimation spreadsheet and cost data base, along with the type of input required and the output format

EPRI tailored collaboration 3 Calvert Cliffs cost and volume reduction program

International Nuclear Information System (INIS)

Rigsby, M.D.; Watson, B.A.

1995-01-01

Baltimore Gas ampersand Electric's (BGE) Calvert Cliffs Nuclear Power Plant (CCNPP) is a two unit PWR located approximately 60 miles south of Baltimore, Maryland on the Chesapeake Bay. Both units are of Combustion Engineering design, Unit 1 began commercial operation is 1975 and Unit 2 in 1978. BGE contracted with EPRI to participate in the industry initiative to reduce low-level waste volumes with the expectation to: (1) Reduce O ampersand M costs through LLRW reduction by lowering the volume requiring processing, transportation, and storage/disposal. (2) Manage responsibility available resources; i.e., material, equipment, personnel, etc., through segregation. decontamination, recycling and worker awareness. (3) Improve Calvert Cliff's positive image in the community by minimizing the impact on the environment through generating less LLRW. Baltimore Gas ampersand Electric is committed to effective management of low-level radioactive waste (LLRW) at the Calvert Cliffs Nuclear Power Plant. Established Nuclear Program Policies and Procedures support CCNPP's commitment to minimizing generation of low-level radioactive waste (LLRW). Since the mid 1980's, CCNPP has made progress in reducing the volume of LLRW generated and disposed. EPRI's onsite assessment and subsequent assistance pointed out several areas for improvement

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

Directory of Open Access Journals (Sweden)

Danijela Grahovac

2009-03-01

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

Impact of Formulas, Language and Instruction on Student Performance on Cost-Volume-Profit Problems

Science.gov (United States)

Johnson, Benny G.; Sargent, Carol Springer

2014-01-01

This study investigated how three factors impacted performance on cost-volume-profit homework problems: language, formula use, and instruction. Students enrolled in Introduction to Financial Accounting (the first principles of accounting course) and Managerial Accounting (the second principles of accounting course) from eight different US colleges…

Competition in the Dutch hospital sector : an analysis of health care volume and cost

NARCIS (Netherlands)

Krabbe-Alkemade, Y. J F M; Groot, T. L C M; Lindeboom, M.

2017-01-01

This paper evaluates the impact of market competition on health care volume and cost. At the start of 2005, the financing system of Dutch hospitals started to be gradually changed from a closed-end budgeting system to a non-regulated price competitive prospective reimbursement system. The gradual

Dictionary Based Segmentation in Volumes

DEFF Research Database (Denmark)

Emerson, Monica Jane; Jespersen, Kristine Munk; Jørgensen, Peter Stanley

2015-01-01

We present a method for supervised volumetric segmentation based on a dictionary of small cubes composed of pairs of intensity and label cubes. Intensity cubes are small image volumes where each voxel contains an image intensity. Label cubes are volumes with voxelwise probabilities for a given...... label. The segmentation process is done by matching a cube from the volume, of the same size as the dictionary intensity cubes, to the most similar intensity dictionary cube, and from the associated label cube we get voxel-wise label probabilities. Probabilities from overlapping cubes are averaged...... and hereby we obtain a robust label probability encoding. The dictionary is computed from labeled volumetric image data based on weighted clustering. We experimentally demonstrate our method using two data sets from material science – a phantom data set of a solid oxide fuel cell simulation for detecting...

School District Program Cost Accounting: An Alternative Approach

Science.gov (United States)

Hentschke, Guilbert C.

1975-01-01

Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)

Viability Assessment of a Repository at Yucca Mountain. Volume 4: License Application Plan and Costs

Energy Technology Data Exchange (ETDEWEB)

None

1998-12-01

Volume 4 provides the DOE plan and cost estimate for the remaining work necessary to proceed from completing this VA to submitting an LA to NRC. This work includes preparing an EIS and evaluating the suitability of the site. Both items are necessary components of the documentation required to support a decision in 2001 by the Secretary of Energy on whether or not to recommend that the President approve the site for development as a repository. If the President recommends the site to Congress and the site designation becomes effective, then DOE will submit the LA to NRC in 2002 for authorization to construct the repository. The work described in Volume 4 constitutes the last step in the characterization of the Yucca Mountain site and the design and evaluation of the performance of a repository system in the geologic setting of this site. The plans in this volume for the next 4 years' work are based on the results of the previous 15 years' work, as reported in Volumes 1, 2, and 3 of this VA. Volume 1 summarizes what DOE has learned to date about the Yucca Mountain site. Volume 2 describes the current, reference repository design, several design options that might enhance the performance of the reference design, and several alternative designs that represent substantial departures from the reference design. Volume 2 also summarizes the results of tests of candidate materials for waste packages and for support of the tunnels into which waste would be emplaced. Volume 3 provides the results of the latest performance assessments undertaken to evaluate the performance of the design in the geologic setting of Yucca Mountain. The results described in Volumes 1, 2, and 3 provide the basis for identifying and prioritizing the work described in this volume. DOE believes that the planned work, together with the results of previous work, will be sufficient to support a site suitability evaluation for site recommendation and, if the site is recommended and designated, a

A high volume cost efficient production macrostructuring process. [for silicon solar cell surface treatment

Science.gov (United States)

Chitre, S. R.

1978-01-01

The paper presents an experimentally developed surface macro-structuring process suitable for high volume production of silicon solar cells. The process lends itself easily to automation for high throughput to meet low-cost solar array goals. The tetrahedron structure observed is 0.5 - 12 micron high. The surface has minimal pitting with virtually no or very few undeveloped areas across the surface. This process has been developed for (100) oriented as cut silicon. Chemi-etched, hydrophobic and lapped surfaces were successfully texturized. A cost analysis as per Samics is presented.

INTEGRASI TIME-DRIVEN ACTIVITY-BASED COSTING (TDABC) DENGAN ENTERPRISE RESOURCES PLANNING (ERP): GENERASI BARU SISTEM MANAJEMEN BIAYA KELAS DUNIA

OpenAIRE

Tjahjadi, Bambang

2010-01-01

ABC (Activity-Based Costing) was introduced in the 1980s and intended to correctthe deficiencies of traditional standard costing system which was developed seventyfive years ealier. However, the rate of adoption of ABC as useful management toolwas low, despite its attractive value proposition. In practice, management ofcompanies abandoned the implementation of ABC because of high resistance dueto information technological and behavioral problems.The rapi...

An Analysis Of Activity Based Costing Between Benefit And Cost For Its Implementation

Directory of Open Access Journals (Sweden)

Dadan Soekardan

2015-08-01

Full Text Available This research discusses how the importance of adopting activity-based costing for the company in order to carry out its business strategy. One objective is to implement activity based costing cost efficiency by cutting costs incurred for non-value added activity. But the phenomenon shows that there are still many companies organizations are not interested in adopting the activity based costing. This article also outlines the advantages and limitations in adopting activity based costing for the company.

A Cost-Effectiveness Analysis of Blended Versus Face-to-Face Delivery of Evidence-Based Medicine to Medical Students.

Science.gov (United States)

Maloney, Stephen; Nicklen, Peter; Rivers, George; Foo, Jonathan; Ooi, Ying Ying; Reeves, Scott; Walsh, Kieran; Ilic, Dragan

2015-07-21

Blended learning describes a combination of teaching methods, often utilizing digital technologies. Research suggests that learner outcomes can be improved through some blended learning formats. However, the cost-effectiveness of delivering blended learning is unclear. This study aimed to determine the cost-effectiveness of a face-to-face learning and blended learning approach for evidence-based medicine training within a medical program. The economic evaluation was conducted as part of a randomized controlled trial (RCT) comparing the evidence-based medicine (EBM) competency of medical students who participated in two different modes of education delivery. In the traditional face-to-face method, students received ten 2-hour classes. In the blended learning approach, students received the same total face-to-face hours but with different activities and additional online and mobile learning. Online activities utilized YouTube and a library guide indexing electronic databases, guides, and books. Mobile learning involved self-directed interactions with patients in their regular clinical placements. The attribution and differentiation of costs between the interventions within the RCT was measured in conjunction with measured outcomes of effectiveness. An incremental cost-effectiveness ratio was calculated comparing the ongoing operation costs of each method with the level of EBM proficiency achieved. Present value analysis was used to calculate the break-even point considering the transition cost and the difference in ongoing operation cost. The incremental cost-effectiveness ratio indicated that it costs 24% less to educate a student to the same level of EBM competency via the blended learning approach used in the study, when excluding transition costs. The sunk cost of approximately AUD $40,000 to transition to the blended model exceeds any savings from using the approach within the first year of its implementation; however, a break-even point is achieved within its

Comparison of five segmentation tools for 18F-fluoro-deoxy-glucose-positron emission tomography-based target volume definition in head and neck cancer.

NARCIS (Netherlands)

Schinagl, D.A.X.; Vogel, W.V.; Hoffmann, A.L.; Dalen, J.A. van; Oyen, W.J.G.; Kaanders, J.H.A.M.

2007-01-01

PURPOSE: Target-volume delineation for radiation treatment to the head and neck area traditionally is based on physical examination, computed tomography (CT), and magnetic resonance imaging. Additional molecular imaging with (18)F-fluoro-deoxy-glucose (FDG)-positron emission tomography (PET) may

Peranan Activity-based Costing System dalam Menganalisis Laba Per Pelanggan untuk Meningkatkan Laba Departemen Printing PT Tj.

OpenAIRE

Aileen Kurniawan, Arthur Purboyo &

2007-01-01

Many managers think that increases in sales will automatically increase companys profit. With this assumption, the company will accept order from customer without making judgment on the capacity of company consumed by that order. The background of this thinking is catted volume-related. But, in many cases, cost depends on the activity consumed to accomplish an order. So, cost allocated based on unit of output sometimes will cause overcosted or undercosted. On of the solution ...

Hidden power system inflexibilities imposed by traditional unit commitment formulations

International Nuclear Information System (INIS)

Morales-España, Germán; Ramírez-Elizondo, Laura; Hobbs, Benjamin F.

2017-01-01

Highlights: • Quality and accuracy of traditional-energy- and power-based UCs are evaluated. • Real-time performance evaluation simulating “perfect” stochastic UCs. • Ideal energy-based stochastic UC formulations impose hidden system inflexibilities. • A deterministic power-based UC may outperform an ideal energy-based stochastic UC. • Power-based UC overcomes flaws of energy-based UC: lower cost and wind curtailment. - Abstract: Approximations made in traditional day-ahead unit commitment model formulations can result in suboptimal or even infeasible schedules for slow-start units and inaccurate predictions of actual costs and wind curtailment. With increasing wind penetration, these errors will become economically more significant. Here, we consider inaccuracies from three approximations: the use of hourly intervals in which energy production from each generator is modeled as being constant; the disregarding of startup and shutdown energy trajectories; and optimization based on expected wind profiles. The results of unit commitment formulations with those assumptions are compared to models that: (1) use a piecewise-linear power profiles of generation, load and wind, instead of the traditional stepwise energy profiles; (2) consider startup/shutdown trajectories; and (3) include many possible wind trajectories in a stochastic framework. The day-ahead hourly schedules of slow-start generators are then evaluated against actual wind and load profiles using a model real-time dispatch and quick-start unit commitment with a 5 min time step. We find that each simplification usually causes expected generation costs to increase by several percentage points, and results in significant understatement of expected wind curtailment and, in some cases, load interruptions. The inclusion of startup and shutdown trajectories often yielded the largest improvements in schedule performance.

Web-based OPACs: Between Tradition and Innovation.

Science.gov (United States)

Moscoso, Purificacion; Ortiz-Repiso, Virginia

1999-01-01

Analyzes the change that Internet-based OPACs (Online Public Access Catalogs) have represented to the structure, administration, and maintenance of the catalogs, retrieval systems, and user interfaces. Examines the structure of databases and traditional principles that have governed systems development. Discusses repercussions of the application…

Time-driven activity based costing: a comparative study with the activity based costing

Directory of Open Access Journals (Sweden)

Marina Battistella Luna

2017-06-01

Full Text Available The activity-based costing (ABC emerged in the 1980s to meet the new necessities of cost information facing companies, the result of continuous changes in the business environment. In the 2000s, a new costing method, known as time-driven activity-based costing (TDABC was introduced in order to simplify the ABC. This paper compares these methods in order to provide information to assist managers to decide which of these methods better suits the reality of their companies. Therefore, they were analyzed based on information obtained through a systematic search in the Scopus and Web of Knowledge databases, as well as papers from the annals of the Congresso Brasileiro de Custos, Congresso de Controladoria e Contabilidade da USP and Encontro Nacional de Engenharia de Produção (considering scientific papers published between 2004 and 2016. From this analysis, in most cases it was concluded that TDABC is a simpler and more practical option than ABC. However, it was also apparent that managers, before choosing a particular method, must verify whether the conditions that enable its applicability exist.

Conservative and bounded volume-of-fluid advection on unstructured grids

Science.gov (United States)

Ivey, Christopher B.; Moin, Parviz

2017-12-01

This paper presents a novel Eulerian-Lagrangian piecewise-linear interface calculation (PLIC) volume-of-fluid (VOF) advection method, which is three-dimensional, unsplit, and discretely conservative and bounded. The approach is developed with reference to a collocated node-based finite-volume two-phase flow solver that utilizes the median-dual mesh constructed from non-convex polyhedra. The proposed advection algorithm satisfies conservation and boundedness of the liquid volume fraction irrespective of the underlying flux polyhedron geometry, which differs from contemporary unsplit VOF schemes that prescribe topologically complicated flux polyhedron geometries in efforts to satisfy conservation. Instead of prescribing complicated flux-polyhedron geometries, which are prone to topological failures, our VOF advection scheme, the non-intersecting flux polyhedron advection (NIFPA) method, builds the flux polyhedron iteratively such that its intersection with neighboring flux polyhedra, and any other unavailable volume, is empty and its total volume matches the calculated flux volume. During each iteration, a candidate nominal flux polyhedron is extruded using an iteration dependent scalar. The candidate is subsequently intersected with the volume guaranteed available to it at the time of the flux calculation to generate the candidate flux polyhedron. The difference in the volume of the candidate flux polyhedron and the actual flux volume is used to calculate extrusion during the next iteration. The choice in nominal flux polyhedron impacts the cost and accuracy of the scheme; however, it does not impact the methods underlying conservation and boundedness. As such, various robust nominal flux polyhedron are proposed and tested using canonical periodic kinematic test cases: Zalesak's disk and two- and three-dimensional deformation. The tests are conducted on the median duals of a quadrilateral and triangular primal mesh, in two-dimensions, and on the median duals of a

Evaluation of a commercial biologically based IMRT treatment planning system

International Nuclear Information System (INIS)

Semenenko, Vladimir A.; Reitz, Bodo; Day, Ellen; Qi, X. Sharon; Miften, Moyed; Li, X. Allen

2008-01-01

A new inverse treatment planning system (TPS) for external beam radiation therapy with high energy photons is commercially available that utilizes both dose-volume-based cost functions and a selection of cost functions which are based on biological models. The purpose of this work is to evaluate quality of intensity-modulated radiation therapy (IMRT) plans resulting from the use of biological cost functions in comparison to plans designed using a traditional TPS employing dose-volume-based optimization. Treatment planning was performed independently at two institutions. For six cancer patients, including head and neck (one case from each institution), prostate, brain, liver, and rectal cases, segmental multileaf collimator IMRT plans were designed using biological cost functions and compared with clinically used dose-based plans for the same patients. Dose-volume histograms and dosimetric indices, such as minimum, maximum, and mean dose, were extracted and compared between the two types of treatment plans. Comparisons of the generalized equivalent uniform dose (EUD), a previously proposed plan quality index (fEUD), target conformity and heterogeneity indices, and the number of segments and monitor units were also performed. The most prominent feature of the biologically based plans was better sparing of organs at risk (OARs). When all plans from both institutions were combined, the biologically based plans resulted in smaller EUD values for 26 out of 33 OARs by an average of 5.6 Gy (range 0.24 to 15 Gy). Owing to more efficient beam segmentation and leaf sequencing tools implemented in the biologically based TPS compared to the dose-based TPS, an estimated treatment delivery time was shorter in most (five out of six) cases with some plans showing up to 50% reduction. The biologically based plans were generally characterized by a smaller conformity index, but greater heterogeneity index compared to the dose-based plans. Overall, compared to plans based on dose-volume

Development of an EVA systems cost model. Volume 3: EVA systems cost model

Science.gov (United States)

1975-01-01

The EVA systems cost model presented is based on proposed EVA equipment for the space shuttle program. General information on EVA crewman requirements in a weightless environment and an EVA capabilities overview are provided.

Collaborative Decision Model on Stockpile Material of a Traditional Market Infrastructure using Value-Based HBU

Science.gov (United States)

Utomo, C.; Rahmawati, Y.; Pararta, D. L.; Ariesta, A.

2017-11-01

Readiness of infrastructure establishment is needed in the early phase of real estate development. To meet the needs of retail property in the form of traditional markets, the Government prepares to build a new 1300 units. Traditional market development requires infrastructure development. One of it is the preparation of sand material embankment as much as ± 200,000 m3. With a distance of 30 km, sand material can be delivered to the project site by dump trucks that can only be operated by 2 trip per day. The material is managed by using stockpile method. Decision of stockpile location requires multi person and multi criteria in a collaborative environment. The highest and the best use (HBU) criteria was used to construct a value-based decision hierarchy. Decision makers from five stakeholders analyzed the best of three locations by giving their own preference of development cost and HBU function. Analytical Hierarchy Process (AHP) based on satisfying options and cooperative game was applied for agreement options and coalition formation on collaborative decision. The result indicates that not all solutions become a possible location for the stockpile material. It shows the ‘best fit’ options process for all decision makers.

International perspectives on the importance of electric tariff transitioning to cost-based levels in Bulgaria

International Nuclear Information System (INIS)

Simpson, T.; Davis, F.; Dilovska, I.

1996-01-01

The traditional cost-of-service approach to power pricing has been replaced in many countries by market pricing mechanisms that compensate power producers at the marginal cost of production established collectively in the marketplace. The paper stresses the importance of cost-based tariff setting pointing out two main pricing principles of utility services: 1) Revenues must meet or exceed the utility average cost of production; 2) Marginal cost pricing for incremental consumption must ensure efficient allocation of resources. Examples describing the factors encouraging transition to economically efficient tariffs at a small utility are given for: Northwest U.S., MINENERGO in Belarus, Pacific Gas and Electric Co in California and the National Electric Co (NEK) in Bulgaria.The analysis of the Bulgarian electric sector is based on ongoing work being funded by the U.S. Agency for International Development. Each of the four utilities described faces a different challenge for transitioning tariffs to cost- based levels. However, one and the same broad conclusion applies in all cases: utility pricing must take into account the underlying average and marginal cost structures of the regional power industry. Bulgaria needs transition to cost-based tariffs to recover the electricity cost-of-service and to ensure that the electric sector operates efficiently and consumers are treated fairly. Measures that facilitate the process of tariff transitioning include: 1) Developing a transparent process of tariff setting with clear objectives, a plan and timetable, and roles of organizations; 2) Establishing of independent regulation to ensure that tariff setting objectives are achieved; 3) Instituting mechanisms to reward organizations for performance that achieves electric sector objectives. 3 figs

Cosmological measure with volume averaging and the vacuum energy problem

Science.gov (United States)

Astashenok, Artyom V.; del Popolo, Antonino

2012-04-01

In this paper, we give a possible solution to the cosmological constant problem. It is shown that the traditional approach, based on volume weighting of probabilities, leads to an incoherent conclusion: the probability that a randomly chosen observer measures Λ = 0 is exactly equal to 1. Using an alternative, volume averaging measure, instead of volume weighting can explain why the cosmological constant is non-zero.

Cosmological measure with volume averaging and the vacuum energy problem

International Nuclear Information System (INIS)

Astashenok, Artyom V; Del Popolo, Antonino

2012-01-01

In this paper, we give a possible solution to the cosmological constant problem. It is shown that the traditional approach, based on volume weighting of probabilities, leads to an incoherent conclusion: the probability that a randomly chosen observer measures Λ = 0 is exactly equal to 1. Using an alternative, volume averaging measure, instead of volume weighting can explain why the cosmological constant is non-zero. (paper)

Determinants and Effects of Logistics Costs in Container Ports: The Transaction Cost Economics Perspective

Directory of Open Access Journals (Sweden)

Hyuk-soo Cho

2014-08-01

Full Text Available Many countries seek to become a global logistics center linking major trading ports. They are competitively constructing container ports. The aggressive competition creates overcapacity situation in the container port sector. Massive investments are required to construct container ports with terminals, docks, storage areas and hinterlands. Nevertheless, it is not easy for container ports to have sufficient container cargo volumes to justify the massive investments. Therefore, container ports of individual countries are required to develop effective strategies to have enough traffic volumes. Based on country-level analysis, this study is designed to investigate empirically internal capabilities and external environments of logistics costs and traffic volumes in individual container ports. A theoretical foundation, the transaction cost economics (TCE is applied to support and explain empirical findings.

Multi-Course Comparison of Traditional versus Web-Based Course Delivery Systems

Science.gov (United States)

Weber, J. Michael; Lennon, Ron

2007-01-01

The purpose of this paper is to measure and compare the effectiveness of a Web-based course delivery system to a traditional course delivery system. The results indicate that a web-based course is effective and equivalent to a traditional classroom environment. As with the implementation of all new technologies, there are some pros and cons that…

Cost Effectiveness Analysis of Converting a Classroom Course to a Network Based Instruction Module

National Research Council Canada - National Science Library

green, Samantha

1997-01-01

...) classes into NBL modules. This thesis performs a cost effectiveness analysis on converting the two modules and discusses the intangible costs and benefits associated with converting traditional classroom courses...

Is computer aided detection (CAD) cost effective in screening mammography? A model based on the CADET II study

Science.gov (United States)

2011-01-01

Background Single reading with computer aided detection (CAD) is an alternative to double reading for detecting cancer in screening mammograms. The aim of this study is to investigate whether the use of a single reader with CAD is more cost-effective than double reading. Methods Based on data from the CADET II study, the cost-effectiveness of single reading with CAD versus double reading was measured in terms of cost per cancer detected. Cost (Pound (£), year 2007/08) of single reading with CAD versus double reading was estimated assuming a health and social service perspective and a 7 year time horizon. As the equipment cost varies according to the unit size a separate analysis was conducted for high, average and low volume screening units. One-way sensitivity analyses were performed by varying the reading time, equipment and assessment cost, recall rate and reader qualification. Results CAD is cost increasing for all sizes of screening unit. The introduction of CAD is cost-increasing compared to double reading because the cost of CAD equipment, staff training and the higher assessment cost associated with CAD are greater than the saving in reading costs. The introduction of single reading with CAD, in place of double reading, would produce an additional cost of £227 and £253 per 1,000 women screened in high and average volume units respectively. In low volume screening units, the high cost of purchasing the equipment will results in an additional cost of £590 per 1,000 women screened. One-way sensitivity analysis showed that the factors having the greatest effect on the cost-effectiveness of CAD with single reading compared with double reading were the reading time and the reader's professional qualification (radiologist versus advanced practitioner). Conclusions Without improvements in CAD effectiveness (e.g. a decrease in the recall rate) CAD is unlikely to be a cost effective alternative to double reading for mammography screening in UK. This study

Utilizing time-driven activity-based costing to understand the short- and long-term costs of treating localized, low-risk prostate cancer.

Science.gov (United States)

Laviana, Aaron A; Ilg, Annette M; Veruttipong, Darlene; Tan, Hung-Jui; Burke, Michael A; Niedzwiecki, Douglas R; Kupelian, Patrick A; King, Chris R; Steinberg, Michael L; Kundavaram, Chandan R; Kamrava, Mitchell; Kaplan, Alan L; Moriarity, Andrew K; Hsu, William; Margolis, Daniel J A; Hu, Jim C; Saigal, Christopher S

2016-02-01

Given the costs of delivering care for men with prostate cancer remain poorly described, this article reports the results of time-driven activity-based costing (TDABC) for competing treatments of low-risk prostate cancer. Process maps were developed for each phase of care from the initial urologic visit through 12 years of follow-up for robotic-assisted laparoscopic prostatectomy (RALP), cryotherapy, high-dose rate (HDR) and low-dose rate (LDR) brachytherapy, intensity-modulated radiation therapy (IMRT), stereotactic body radiation therapy (SBRT), and active surveillance (AS). The last modality incorporated both traditional transrectal ultrasound (TRUS) biopsy and multiparametric-MRI/TRUS fusion biopsy. The costs of materials, equipment, personnel, and space were calculated per unit of time and based on the relative proportion of capacity used. TDABC for each treatment was defined as the sum of its resources. Substantial cost variation was observed at 5 years, with costs ranging from $7,298 for AS to $23,565 for IMRT, and they remained consistent through 12 years of follow-up. LDR brachytherapy ($8,978) was notably cheaper than HDR brachytherapy ($11,448), and SBRT ($11,665) was notably cheaper than IMRT, with the cost savings attributable to shorter procedure times and fewer visits required for treatment. Both equipment costs and an inpatient stay ($2,306) contributed to the high cost of RALP ($16,946). Cryotherapy ($11,215) was more costly than LDR brachytherapy, largely because of increased single-use equipment costs ($6,292 vs $1,921). AS reached cost equivalence with LDR brachytherapy after 7 years of follow-up. The use of TDABC is feasible for analyzing cancer services and provides insights into cost-reduction tactics in an era focused on emphasizing value. By detailing all steps from diagnosis and treatment through 12 years of follow-up for low-risk prostate cancer, this study has demonstrated significant cost variation between competing treatments. © 2015

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

Comparing Traditional and Crowdsourcing Methods for Pretesting Survey Questions

Directory of Open Access Journals (Sweden)

Jennifer Edgar

2016-10-01

Full Text Available Cognitive interviewing is a common method used to evaluate survey questions. This study compares traditional cognitive interviewing methods with crowdsourcing, or “tapping into the collective intelligence of the public to complete a task.” Crowdsourcing may provide researchers with access to a diverse pool of potential participants in a very timely and cost-efficient way. Exploratory work found that crowdsourcing participants, with self-administered data collection, may be a viable alternative, or addition, to traditional pretesting methods. Using three crowdsourcing designs (TryMyUI, Amazon Mechanical Turk, and Facebook, we compared the participant characteristics, costs, and quantity and quality of data with traditional laboratory-based cognitive interviews. Results suggest that crowdsourcing and self-administered protocols may be a viable way to collect survey pretesting information, as participants were able to complete the tasks and provide useful information; however, complex tasks may require the skills of an interviewer to administer unscripted probes.

Determination production costs using PBC method

Directory of Open Access Journals (Sweden)

Todić Vladimir V.

2014-01-01

Full Text Available Basic characteristics of modern markets make requirements in quality increasing, decreasing prices and shortening delivery of products. In the middle of this requirements are production costs for whose determination are developed many traditional and alternative methods including PBC method (Process Based Costing. This method enables precisely locating and calculating indirect production costs, and with determined direct costs enables determination of total production costs. This paper shows usage of PBC method for determination production costs for three forms of processing cutting tools.

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

DEFF Research Database (Denmark)

Israelsen, Poul; Rohde, Carsten

2005-01-01

and in addition a SWOT-like assessment of this tradition vis-à-vis the management accounting research community and practice. An alternative approach in designing management accounting systems is represented by Activity Based Costing (ABC). An unbundling of the nowadays multifaceted ABC brings forward......The theoretical management accounting tradition in Denmark has a long history of focusing on development of data registration frameworks as a basis for aggregation and use of financial and non-financial data for different strategic, tactical and operational decisions and control purposes...... similarities to and differences from the Danish frameworks and provides a platform for discussing how the different approaches can benefit from one another. In this respect, the present paper concludes that the mindset in constructing management accounting systems will be improved in seeing the alternative...

Analisis Cost Volume Profit sebagai Alat Bantu Manajemen dalam Rangka Perencanaan Laba dengan Penerapan Teori Kendala pada PT Skylite Surya Internusa

Directory of Open Access Journals (Sweden)

Holly Deviarti

2011-05-01

Full Text Available PT Skylite Solar Internusa is an industrial company that produces the houses lights and panel box. The purpose of this study is to help companies classify costs according to the behavior of costs, determine the calculation of the break event point of multiproduct, profit planning, and to overcome the constraints that occured in the company. The authors obtained data directly to the company's research and interviews with relevant parties, such as the production and the accounting department. The increase in profit in the fiscal year period 2009 due to demand for homes increased light and panel box. It can be concluded that the application of Cost-Volume-Profit analysis by using the break event point multiproduct can help management to determine how much sales volume may decline from the volume of sales is budgeted by the company and the company can make profit plan in 2010.

Determination of chest x-ray cost using activity based costing ...

African Journals Online (AJOL)

Background: Activity based costing (ABC) is an approach to get insight of true costs and to solve accounting problems. It provides more accurate information on product cost than conventional accounting system. The purpose of this study was to identify detailed resource consumption for chest x-ray procedure. Methods: ...

Increasing value in plagiocephaly care: a time-driven activity-based costing pilot study.

Science.gov (United States)

Inverso, Gino; Lappi, Michael D; Flath-Sporn, Susan J; Heald, Ronald; Kim, David C; Meara, John G

2015-06-01

Process management within a health care setting is poorly understood and often leads to an incomplete understanding of the true costs of patient care. Using time-driven activity-based costing methods, we evaluated the high-volume, low-complexity diagnosis of plagiocephaly to increase value within our clinic. A total of 59 plagiocephaly patients were evaluated in phase 1 (n = 31) and phase 2 (n = 28) of this study. During phase 1, a process map was created, encompassing each of the 5 clinicians and administrative personnel delivering 23 unique activities. After analysis of the phase 1 process maps, average times as well as costs of these activities were evaluated for potential modifications in workflow. These modifications were implemented in phase 2 to determine overall impact on visit-time and costs of care. Improvements in patient education, workflow coordination, and examination room allocation were implemented during phase 2, resulting in a reduced patient visit-time of 13:25 (19.9% improvement) and an increased cost of $8.22 per patient (7.7% increase) due to changes in physician process times. However, this increased cost was directly offset by the availability of 2 additional appointments per day, potentially generating $7904 of additional annual revenue. Quantifying the impact of a 19.9% reduction in patient visit-time at an increased cost of 7.7% resulted in an increased value ratio of 1.113. This pilot study effectively demonstrates the novel use of time-driven activity-based costing in combination with the value equation as a metric for continuous process improvement programs within the health care setting.

Green Composites Reinforced with Plant-Based Fabrics: Cost and Eco-Impact Assessment

Directory of Open Access Journals (Sweden)

Georgios Koronis

2018-02-01

Full Text Available This study considers a green composite under a twofold assessment; evaluating its process-based cost and environmental footprint profile. The initial objective was to project the manufacturing cost and allow for an additional material comparison of alternative scenarios in the resin transfer molding processes. The additional aim is to have an intermediate environmental assessment to assist in selecting materials and adjust manufacturing parameters which would minimize the energy spent and the CO2 emissions. As it has been noted in numerous applications, the incorporation of natural fiber fabrics, as opposed to glass fabrics, bring together weight savings and consequently cost savings. However, the economic analysis suggests that a glass reinforced composite is marginally cheaper at the production volume of 300 parts (1.9% lower cost in contrast to a possible green solution (ramie. Considering jute instead of ramie as a reinforcement, the cost gets immediately lower, and further decreases with proposed improvements to the manufacturing process. Additional reduction of up to 10% in the production cost can be achieved by process upgrade. As indicated by the Eco-Audit analysis, 36% less energy and 44% CO2 per kilo will be generated, respectively when swapping from glass to ramie fabrics in the production of the automotive hood.

A Transformational Approach to Parametric Accumulated-Cost Static Profiling

DEFF Research Database (Denmark)

Haemmerlé, Rémy; López García, Pedro; Liqat, Umer

2016-01-01

Traditional static resource analyses estimate the total resource usage of a program, without executing it. In this paper we present a novel resource analysis whose aim is instead the static profiling of accumulated cost, i.e., to discover, for selected parts of the program, an estimate or bound...... of the resource usage accumulated in each of those parts. Traditional resource analyses are parametric in the sense that the results can be functions on input data sizes. Our static profiling is also parametric, i.e., our accumulated cost estimates are also parameterized by input data sizes. Our proposal is based...... on the concept of cost centers and a program transformation that allows the static inference of functions that return bounds on these accumulated costs depending on input data sizes, for each cost center of interest. Such information is much more useful to the software developer than the traditional resource...

Technology, safety and costs of decommissioning a reference small mixed oxide fuel fabrication plant. Volume 2. Appendices

Energy Technology Data Exchange (ETDEWEB)

Jenkins, C. E.; Murphy, E. S.; Schneider, K. J.

1979-01-01

Volume 2 contains appendixes on small MOX fuel fabrication facility description, site description, residual radionuclide inventory estimates, decommissioning, financing, radiation dose methodology, general considerations, packaging and shipping of radioactive materials, cost assessment, and safety (JRD)

Oil and gas pipeline construction cost analysis and developing regression models for cost estimation

Science.gov (United States)

Thaduri, Ravi Kiran

In this study, cost data for 180 pipelines and 136 compressor stations have been analyzed. On the basis of the distribution analysis, regression models have been developed. Material, Labor, ROW and miscellaneous costs make up the total cost of a pipeline construction. The pipelines are analyzed based on different pipeline lengths, diameter, location, pipeline volume and year of completion. In a pipeline construction, labor costs dominate the total costs with a share of about 40%. Multiple non-linear regression models are developed to estimate the component costs of pipelines for various cross-sectional areas, lengths and locations. The Compressor stations are analyzed based on the capacity, year of completion and location. Unlike the pipeline costs, material costs dominate the total costs in the construction of compressor station, with an average share of about 50.6%. Land costs have very little influence on the total costs. Similar regression models are developed to estimate the component costs of compressor station for various capacities and locations.

Activity based costing the performance breakthrough

CERN Document Server

Turney, Peter B B

1996-01-01

Activity-based costing is a method of measuring the cost and performance of activities, products and customers. It is increasingly being seen as a more accurate method of costing than conventional costing systems, which are being superseded by the fact that automation means that direct material and labour consumption is now a far less accurate means of apportioning overheads. This practical book outlines why conventional cost systems fail, before going on to cover the advantages of activity-based costing, and describing how to put the system in place successfully, and how to apply the lessons learnt quickly. The book takes the reader step-by-step through the various processes involved, from setting up the system, through its operation, to evaluation of the results.

Commute Equilibrium for Mixed Networks with Autonomous Vehicles and Traditional Vehicles

Directory of Open Access Journals (Sweden)

Yangbeibei Ji

2017-01-01

Full Text Available Recent development of autonomous vehicle (AV provides new travel opportunities for citizens, and traditional vehicles (TVs will still be used for a long time. Therefore, it is highly possible that both AVs and TVs will be used as travel modes in a city. In a transportation system with both AVs and TVs, the traffic pattern is worthy of studying. This paper investigates user equilibrium traffic pattern based on the traditional bottleneck model considering AVs and TVs. For both TVs and AVs, travel costs include queuing delay and schedule delay. However, they also have different components of travel costs; more specifically, for AVs, passengers have to pay a riding fare, and, for TVs, travelers encounter a walking time cost after parking their cars. For different combinations of travel demands and riding fare of AVs, analytical solutions of three different user equilibrium traffic patterns are obtained. Finally, numerical examples are provided to demonstrate the usefulness of the analytical models. Sensitivity analyses are examined to show the impacts of AV’s time-dependent fee and trip-based fixed fee on the traffic pattern and travel costs.

Indian Traditional Ayurvedic System of Medicine and Nutritional Supplementation

Directory of Open Access Journals (Sweden)

M. M. Pandey

2013-01-01

Full Text Available Food is the major source for serving the nutritional needs, but with growing modernization some traditional ways are being given up. Affluence of working population with changing lifestyles and reducing affordability of sick care, in terms of time and money involved, are some of the forces that are presently driving people towards thinking about their wellness. There has been increased global interest in traditional medicine. Efforts to monitor and regulate traditional herbal medicine are underway. Ayurveda, the traditional Indian medicine, remains the most ancient yet living traditions. Although India has been successful in promoting its therapies with more research and science-based approach, it still needs more extensive research and evidence base. Increased side effects, lack of curative treatment for several chronic diseases, high cost of new drugs, microbial resistance and emerging, diseases are some reasons for renewed public interest in complementary and alternative medicines. Numerous nutraceutical combinations have entered the international market through exploration of ethnopharmacological claims made by different traditional practices. This review gives an overview of the Ayurvedic system of medicine and its role in translational medicine in order to overcome malnutrition and related disorders.

Register-based studies of healthcare costs

DEFF Research Database (Denmark)

Kruse, Marie; Christiansen, Terkel

2011-01-01

Introduction: The aim of this paper is to provide an overview and a few examples of how national registers are used in analyses of healthcare costs in Denmark. Research topics: The paper focuses on health economic analyses based on register data. For the sake of simplicity, the studies are divided...... into three main categories: economic evaluations of healthcare interventions, cost-of-illness analyses, and other analyses such as assessments of healthcare productivity. Conclusion: We examined a number of studies using register-based data on healthcare costs. Use of register-based data renders...

Satellite Power Systems (SPS) concept definition study, exhibit C. Volume 2, part 2: System engineering, cost and programmatics

Science.gov (United States)

Hanley, G. M.

1979-01-01

Volume 2, Part 2, of a seven volume Satellite Power Systems (SPS) report is presented. Part 2 covers cost and programmatics and is divided into four sections. The first section gives illustrations of the SPS reference satellite and rectenna concept, and an overall scenario for SPS space transportation involvement. The second section presents SPS program plans for the implementation of PHASE C/D activities. These plans describe SPS program schedules and networks, critical items of systems evolution/technology development, and the natural resources analysis. The fourth section presents summary comments on the methods and rationale followed in arriving at the results documented. Suggestions are also provided in those areas where further analysis or evaluation will enhance SPS cost and programmatic definitions.

A Modern Costing System: Activity Based Costing and An Application On A Textile Company

OpenAIRE

Titiz, İsmet; Altunay, Mehmet Akif

2012-01-01

The aim of this study is understanding Activity Based Costing which is one of the systems of modern cost approaches. Main concepts about activity based costing is defined and development of the system is identified. In the last part, an application about the activity based costing system in a textile company is explained and the results are analyzed.

Quantification of Protozoa and Viruses from Small Water Volumes

Directory of Open Access Journals (Sweden)

J. Alfredo Bonilla

2015-06-01

Full Text Available Large sample volumes are traditionally required for the analysis of waterborne pathogens. The need for large volumes greatly limits the number of samples that can be processed. The aims of this study were to compare extraction and detection procedures for quantifying protozoan parasites and viruses from small volumes of marine water. The intent was to evaluate a logistically simpler method of sample collection and processing that would facilitate direct pathogen measures as part of routine monitoring programs. Samples were collected simultaneously using a bilayer device with protozoa capture by size (top filter and viruses capture by charge (bottom filter. Protozoan detection technologies utilized for recovery of Cryptosporidium spp. and Giardia spp. were qPCR and the more traditional immunomagnetic separation—IFA-microscopy, while virus (poliovirus detection was based upon qPCR versus plaque assay. Filters were eluted using reagents consistent with the downstream detection technologies. Results showed higher mean recoveries using traditional detection methods over qPCR for Cryptosporidium (91% vs. 45% and poliovirus (67% vs. 55% whereas for Giardia the qPCR-based methods were characterized by higher mean recoveries (41% vs. 28%. Overall mean recoveries are considered high for all detection technologies. Results suggest that simultaneous filtration may be suitable for isolating different classes of pathogens from small marine water volumes. More research is needed to evaluate the suitability of this method for detecting pathogens at low ambient concentration levels.

Performance of Underprepared Students in Traditional versus Animation-Based Flipped-Classroom Settings

Science.gov (United States)

Gregorius, R. Ma.

2017-01-01

Student performance in a flipped classroom with an animation-based content knowledge development system for the bottom third of the incoming first year college students was compared to that in a traditional lecture-based teaching method. 52% of these students withdrew from the traditionally taught General Chemistry course, compared to 22% in a…

Undergraduate medical student's perceptions on traditional and problem based curricula: pilot study.

Science.gov (United States)

Meo, Sultan Ayoub

2014-07-01

To evaluate and compare students' perceptions about teaching and learning, knowledge and skills, outcomes of course materials and their satisfaction in traditional Lecture Based learning versus Problem-Based Learning curricula in two different medical schools. The comparative cross-sectional questionnaire-based study was conducted in the Department of Physiology, College of Medicine, King Saud University, Riyadh, Saudi Arabia, from July 2009 to January 2011. Two different undergraduate medical schools were selected; one followed the traditional curriculum, while the other followed the problem-based learning curriculum. Two equal groups of first year medical students were selected. They were taught in respiratory physiology and lung function lab according to their curriculum for a period of two weeks. At the completion of the study period, a five-point Likert scale was used to assess students' perceptions on satisfaction, academic environment, teaching and learning, knowledge and skills and outcomes of course materials about effectiveness of problem-based learning compared to traditional methods. SPSS 19 was used for statistical analysis. Students used to problem-based learning curriculum obtained marginally higher scores in their perceptions (24.10 +/- 3.63) compared to ones following the traditional curriculum (22.67 +/- 3.74). However, the difference in perceptions did not achieve a level of statistical significance. Students following problem-based learning curriculum have more positive perceptions on teaching and learning, knowledge and skills, outcomes of their course materials and satisfaction compared to the students belonging to the traditional style of medical school. However, the difference between the two groups was not statistically significant.

A comparison of the costs of treating wastes from a radio analytical laboratory

International Nuclear Information System (INIS)

Moore, R.

1996-01-01

The Radiological and Environmental Sciences Laboratory (RESL) is a government-owned, government-operated facility at the Idaho National Engineering Laboratory (INEL). RESL's traditional strengths are in precise radionuclide analysis and dosimetry measurements. RESL generates small quantities of various types of waste. This study identified potential waste management options for a solvent extraction process waste stream and the cost differences resulting from either process changes, improved technology usage, or material substitutions or changes at RESL. Where possible, this report identifies changes that have resulted or may result in waste reduction and cost savings. DOE P2 directs the lab to review processes, evaluate waste practices, and estimate potential reductions in waste volumes and waste management costs. This study focused on selected processes, but the processes are illustrative of potential waste volume reductions and cost minimizations that may be achieved elsewhere at the INEL and throughout the DOE complex. In analyzing a waste disposal process, the authors allocated component costs to functional categories. These categories included the following: (1) operational costs, included waste generation and collection into a storage area; (2) administrative costs, including worker training, routine inspections, and reporting; and (3) disposal costs, including preparing the waste for shipment and disposing of it

Process-based Cost Estimation for Ramjet/Scramjet Engines

Science.gov (United States)

Singh, Brijendra; Torres, Felix; Nesman, Miles; Reynolds, John

2003-01-01

Process-based cost estimation plays a key role in effecting cultural change that integrates distributed science, technology and engineering teams to rapidly create innovative and affordable products. Working together, NASA Glenn Research Center and Boeing Canoga Park have developed a methodology of process-based cost estimation bridging the methodologies of high-level parametric models and detailed bottoms-up estimation. The NASA GRC/Boeing CP process-based cost model provides a probabilistic structure of layered cost drivers. High-level inputs characterize mission requirements, system performance, and relevant economic factors. Design alternatives are extracted from a standard, product-specific work breakdown structure to pre-load lower-level cost driver inputs and generate the cost-risk analysis. As product design progresses and matures the lower level more detailed cost drivers can be re-accessed and the projected variation of input values narrowed, thereby generating a progressively more accurate estimate of cost-risk. Incorporated into the process-based cost model are techniques for decision analysis, specifically, the analytic hierarchy process (AHP) and functional utility analysis. Design alternatives may then be evaluated not just on cost-risk, but also user defined performance and schedule criteria. This implementation of full-trade study support contributes significantly to the realization of the integrated development environment. The process-based cost estimation model generates development and manufacturing cost estimates. The development team plans to expand the manufacturing process base from approximately 80 manufacturing processes to over 250 processes. Operation and support cost modeling is also envisioned. Process-based estimation considers the materials, resources, and processes in establishing cost-risk and rather depending on weight as an input, actually estimates weight along with cost and schedule.

A low-cost real color picker based on Arduino.

Science.gov (United States)

Agudo, Juan Enrique; Pardo, Pedro J; Sánchez, Héctor; Pérez, Ángel Luis; Suero, María Isabel

2014-07-07

Color measurements have traditionally been linked to expensive and difficult to handle equipment. The set of mathematical transformations that are needed to transfer a color that we observe in any object that doesn't emit its own light (which is usually called a color-object) so that it can be displayed on a computer screen or printed on paper is not at all trivial. This usually requires a thorough knowledge of color spaces, colorimetric transformations and color management systems. The TCS3414CS color sensor (I2C Sensor Color Grove), a system for capturing, processing and color management that allows the colors of any non-self-luminous object using a low-cost hardware based on Arduino, is presented in this paper. Specific software has been developed in Matlab and a study of the linearity of chromatic channels and accuracy of color measurements for this device has been undertaken. All used scripts (Arduino and Matlab) are attached as supplementary material. The results show acceptable accuracy values that, although obviously do not reach the levels obtained with the other scientific instruments, for the price difference they present a good low cost option.

Detection of Low-volume Blood Loss: Compensatory Reserve Versus Traditional Vital Signs

Science.gov (United States)

2014-01-01

follows: heart rate (HR), blood pressure (BP), respiratory rate, and oxygen saturation. These vital signs are, however, notoriously unreliable.2,3 As...additional tests using specific equipment.22 Base deficit (BD) is a rapidly and widely available serum laboratory marker of systemic acidosis that...and mortality.23,24 BD can increase, however, because of any derangement causing metabolic acidosis and is not limited to intravascular volume loss

Science Academies Refresher Course on Traditional and Modern

Indian Academy of Sciences (India)

Home; Journals; Resonance – Journal of Science Education; Volume 17; Issue 9. Science Academies Refresher Course on Traditional and Modern Approaches in Plant Taxonomy'. Information and Announcements Volume 17 Issue 9 September 2012 pp 921-921 ...

Increased Severe Trauma Patient Volume is Associated With Survival Benefit and Reduced Total Health Care Costs: A Retrospective Observational Study Using a Japanese Nationwide Administrative Database.

Science.gov (United States)

Endo, Akira; Shiraishi, Atsushi; Fushimi, Kiyohide; Murata, Kiyoshi; Otomo, Yasuhiro

2017-06-07

The aim of this study was to evaluate the associations of severe trauma patient volume with survival benefit and health care costs. The effect of trauma patient volume on survival benefit is inconclusive, and reports on its effects on health care costs are scarce. We conducted a retrospective observational study, including trauma patients who were transferred to government-approved tertiary emergency hospitals, or hospitals with an intensive care unit that provided an equivalent quality of care, using a Japanese nationwide administrative database. We categorized hospitals according to their annual severe trauma patient volumes [1 to 50 (reference), 51 to 100, 101 to 150, 151 to 200, and ≥201]. We evaluated the associations of volume categories with in-hospital survival and total cost per admission using a mixed-effects model adjusting for patient severity and hospital characteristics. A total of 116,329 patients from 559 hospitals were analyzed. Significantly increased in-hospital survival rates were observed in the second, third, fourth, and highest volume categories compared with the reference category [94.2% in the highest volume category vs 88.8% in the reference category, adjusted odds ratio (95% confidence interval, 95% CI) = 1.75 (1.49-2.07)]. Furthermore, significantly lower costs (in US dollars) were observed in the second and fourth categories [mean (standard deviation) for fourth vs reference = $17,800 ($17,378) vs $20,540 ($32,412), adjusted difference (95% CI) = -$2559 (-$3896 to -$1221)]. Hospitals with high volumes of severe trauma patients were significantly associated with a survival benefit and lower total cost per admission.

Development of Low-Cost Microcontroller-Based Interface for Data Acquisition and Control of Microbioreactor Operation.

Science.gov (United States)

Husain, Abdul Rashid; Hadad, Yaser; Zainal Alam, Muhd Nazrul Hisham

2016-10-01

This article presents the development of a low-cost microcontroller-based interface for a microbioreactor operation. An Arduino MEGA 2560 board with 54 digital input/outputs, including 15 pulse-width-modulation outputs, has been chosen to perform the acquisition and control of the microbioreactor. The microbioreactor (volume = 800 µL) was made of poly(dimethylsiloxane) and poly(methylmethacrylate) polymers. The reactor was built to be equipped with sensors and actuators for the control of reactor temperature and the mixing speed. The article discusses the circuit of the microcontroller-based platform, describes the signal conditioning steps, and evaluates the capacity of the proposed low-cost microcontroller-based interface in terms of control accuracy and system responses. It is demonstrated that the proposed microcontroller-based platform is able to operate parallel microbioreactor operation with satisfactory performances. Control accuracy at a deviation less than 5% of the set-point values and responses in the range of few seconds have been recorded. © 2015 Society for Laboratory Automation and Screening.

Data base on dose reduction research projects for nuclear power plants. Volume 4

Energy Technology Data Exchange (ETDEWEB)

Khan, T.A.; Vulin, D.S.; Liang, H.; Baum, J.W. [Brookhaven National Lab., Upton, NY (United States)

1992-08-01

This is the fourth volume in a series of reports that provide information on dose reduction research and health physics technology for nuclear power plants. The information is taken from a data base maintained by Brookhaven National Laboratory`s ALARA Center for the Nuclear Regulatory Commission. This report presents information on 118 new or updated projects, covering a wide range of activities. Projects including steam generator degradation, decontamination, robotics, improvement in reactor materials, and inspection techniques, among others, are described in the research section of the report. The section on health physics technology includes some simple and very cost-effective projects to reduce radiation exposures. Included in this volume is a detailed description of how to access the BNL data bases which store this information. All project abstracts from this report, as well as many other useful documents, can be accessed, with permission, through our on-line system, ACE. A computer equipped with a modem, or a fax machine is all that is required to connect to ACE. Many features of ACE, including software, hardware, and communications specifics, are explained in this report.

Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico

Directory of Open Access Journals (Sweden)

Martha Ríos-Manríquez

2014-07-01

Full Text Available Small and medium-sized firms (SMEs face serious challenges in order to be competitive, and they need to develop strategies enabling them to control their costs. This work aims to analyze and evaluate the impact, penetration and characteristics of Activity-Based Costs (ABC. This research is of a quantitative type descriptive design, with a sample of 180 SMEs. The results show low penetration of the ABC in SMEs using traditional systems, due to the lack of knowledge, and that there are enterprises that do not use any costing system at all. Finally the Mexican SMEs recognize the compatibility and usefulness of ABC, and that the most important fact is to understand the possible application of different costing methodologies for different purposes.

Production cost of biomasses from eucalyptus and elefant grass for energy

Directory of Open Access Journals (Sweden)

Laurent Marie Roger Quéno

2011-09-01

Full Text Available This work established the unit energy cost generated from biomass of eucalyptus (Eucalyptus sp. and elephant grass (Pennisetum sp. and applied a sensitivity analysis to verify the influences of factors such as the silviculture of eucalyptus, production volume of each species, the cost of land and the interest rate. It was shown that the treatment of eucalyptus in very short rotation of 2 years with reform of stand every 6 years has a average cost of production higher than the traditional treatment of short rotation of 6 years with reform only at the age of 18. It was also observed that eucalyptus has a Production Cost on average of R$ 4,41 /Gj, lower than the elephant grass which is on average of R$ 5,44/Gj, which however has a higher annual capacity of dry matter production. The elephant grass has the possibility to compete with eucalyptus when a set of conditions is met: discount rate higher than or equal to 8%, High price of land, and elephant grass high volume production, greater than or equal to 35 tonnes of dry matter per hectare and year.

Use of Western Medicine and Traditional Korean Medicine for Joint Disorders: A Retrospective Comparative Analysis Based on Korean Nationwide Insurance Data

Science.gov (United States)

2017-01-01

This study aimed to compare the usage of Western medicine and traditional Korean medicine for treating joint disorders in Korea. Data of claims from all medical institutions with billing statements filed to HIRA from 2011 to 2014 for the four most frequent joint disorders were used for the analysis. Data from a total of 1,100,018 patients who received medical services from 2011 to 2014 were analyzed. Descriptive statistics are presented as type of care and hospital type. All statistical analyses were performed using IBM SPSS for Windows version 21. Of the 1,100,018 patients with joint disorders, 456,642 (41.5%) were males and 643,376 (58.5%) were females. Per diem costs of hospitalization in Western medicine clinics and traditional Korean medicine clinics were approximately 160,000 KRW and 50,000 KRW, respectively. Among costs associated with Western medicine, physiotherapy cost had the largest proportion (28.78%). Among costs associated with traditional Korean medicine, procedural costs and treatment accounted for more than 70%, followed by doctors' fees (21.54%). There were distinct differences in patterns of medical care use and cost of joint disorders at the national level in Korea. This study is expected to contribute to management decisions for musculoskeletal disease involving joint disorders. PMID:29456569

Low-cost gossamer systems for solar sailing and spacecraft deorbiting applications.

OpenAIRE

Fernandez, Juan M.

2015-01-01

Nowadays, a technology demonstrator platform popular amongst the research community given their relatively low cost and short development time are cubesats. Nevertheless, cubesats are by definition nano-satellites of small volume and mass, and therefore, they traditionally only allowed very limited sizes of any expandable structure onboard with final deployed areas in the order of a few square meters. This conflicts with the large areas required for efficient solar sails, making the demonstra...

[Analysis on traditional Chinese medicine prescriptions treating cancer based on traditional Chinese medicine inheritance assistance system and discovery of new prescriptions].

Science.gov (United States)

Yu, Ming; Cao, Qi-chen; Su, Yu-xi; Sui, Xin; Yang, Hong-jun; Huang, Lu-qi; Wang, Wen-ping

2015-08-01

Malignant tumor is one of the main causes for death in the world at present as well as a major disease seriously harming human health and life and restricting the social and economic development. There are many kinds of reports about traditional Chinese medicine patent prescriptions, empirical prescriptions and self-made prescriptions treating cancer, and prescription rules were often analyzed based on medication frequency. Such methods were applicable for discovering dominant experience but hard to have an innovative discovery and knowledge. In this paper, based on the traditional Chinese medicine inheritance assistance system, the software integration of mutual information improvement method, complex system entropy clustering and unsupervised entropy-level clustering data mining methods was adopted to analyze the rules of traditional Chinese medicine prescriptions for cancer. Totally 114 prescriptions were selected, the frequency of herbs in prescription was determined, and 85 core combinations and 13 new prescriptions were indentified. The traditional Chinese medicine inheritance assistance system, as a valuable traditional Chinese medicine research-supporting tool, can be used to record, manage, inquire and analyze prescription data.

Effective Heart Disease Detection Based on Quantitative Computerized Traditional Chinese Medicine Using Representation Based Classifiers

Directory of Open Access Journals (Sweden)

Ting Shu

2017-01-01

Full Text Available At present, heart disease is the number one cause of death worldwide. Traditionally, heart disease is commonly detected using blood tests, electrocardiogram, cardiac computerized tomography scan, cardiac magnetic resonance imaging, and so on. However, these traditional diagnostic methods are time consuming and/or invasive. In this paper, we propose an effective noninvasive computerized method based on facial images to quantitatively detect heart disease. Specifically, facial key block color features are extracted from facial images and analyzed using the Probabilistic Collaborative Representation Based Classifier. The idea of facial key block color analysis is founded in Traditional Chinese Medicine. A new dataset consisting of 581 heart disease and 581 healthy samples was experimented by the proposed method. In order to optimize the Probabilistic Collaborative Representation Based Classifier, an analysis of its parameters was performed. According to the experimental results, the proposed method obtains the highest accuracy compared with other classifiers and is proven to be effective at heart disease detection.

Understanding Time-driven Activity-based Costing.

Science.gov (United States)

Sharan, Alok D; Schroeder, Gregory D; West, Michael E; Vaccaro, Alexander R

2016-03-01

Transitioning to a value-based health care system will require providers to increasingly scrutinize their outcomes and costs. Although there has been a great deal of effort to understand outcomes, cost accounting in health care has been a greater challenge. Currently the cost accounting methods used by hospitals and providers are based off a fee-for-service system. As resources become increasingly scarce and the health care system attempts to understand which services provide the greatest value, it will be critically important to understand the true costs of delivering a service. An understanding of the true costs of a particular service will help providers make smarter decisions on how to allocate and utilize resources as well as determine which activities are nonvalue added. Achieving value will require providers to have a greater focus on accurate outcome data as well as better methods of cost accounting.

Traditional Games and Children of Today. Belgrade-OMEP Traditional Games Project.

Science.gov (United States)

Ivic, Ivan, Ed.; Marjanovic, Aleksandra, Ed.

Collected in this volume are preliminary materials related to the Belgrade-OMEP Project whose purpose is to make a record of those traditional children's games which are a part of the folk culture of various countries. The purpose of this publication is two-fold: (1) to serve as a handbook for the present collaborators on the Project in their…

Cost of Operating Central Cancer Registries and Factors That Affect Cost: Findings From an Economic Evaluation of Centers for Disease Control and Prevention National Program of Cancer Registries.

Science.gov (United States)

Tangka, Florence K L; Subramanian, Sujha; Beebe, Maggie Cole; Weir, Hannah K; Trebino, Diana; Babcock, Frances; Ewing, Jean

2016-01-01

The Centers for Disease Control and Prevention (CDC) evaluated the economics of the National Program of Cancer Registries to provide the CDC, the registries, and policy makers with the economics evidence-base to make optimal decisions about resource allocation. Cancer registry budgets are under increasing threat, and, therefore, systematic assessment of the cost will identify approaches to improve the efficiencies of this vital data collection operation and also justify the funding required to sustain registry operations. To estimate the cost of cancer registry operations and to assess the factors affecting the cost per case reported by National Program of Cancer Registries-funded central cancer registries. We developed a Web-based cost assessment tool to collect 3 years of data (2009-2011) from each National Program of Cancer Registries-funded registry for all actual expenditures for registry activities (including those funded by other sources) and factors affecting registry operations. We used a random-effects regression model to estimate the impact of various factors on cost per cancer case reported. The cost of reporting a cancer case varied across the registries. Central cancer registries that receive high-quality data from reporting sources (as measured by the percentage of records passing automatic edits) and electronic data submissions, and those that collect and report on a large volume of cases had significantly lower cost per case. The volume of cases reported had a large effect, with low-volume registries experiencing much higher cost per case than medium- or high-volume registries. Our results suggest that registries operate with substantial fixed or semivariable costs. Therefore, sharing fixed costs among low-volume contiguous state registries, whenever possible, and centralization of certain processes can result in economies of scale. Approaches to improve quality of data submitted and increasing electronic reporting can also reduce cost.

42 CFR 412.72 - Modification of base-year costs.

Science.gov (United States)

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Modification of base-year costs. 412.72 Section 412... Modification of base-year costs. (a) Bases for modification of base-year costs. Base-year costs as determined... before November 16, 1983 has until November 15, 1983 to request its intermediary to reestimate its base...

Flow-through electroporation based on constant voltage for large-volume transfection of cells.

Science.gov (United States)

Geng, Tao; Zhan, Yihong; Wang, Hsiang-Yu; Witting, Scott R; Cornetta, Kenneth G; Lu, Chang

2010-05-21

Genetic modification of cells is a critical step involved in many cell therapy and gene therapy protocols. In these applications, cell samples of large volume (10(8)-10(9)cells) are often processed for transfection. This poses new challenges for current transfection methods and practices. Here we present a novel flow-through electroporation method for delivery of genes into cells at high flow rates (up to approximately 20 mL/min) based on disposable microfluidic chips, a syringe pump, and a low-cost direct current (DC) power supply that provides a constant voltage. By eliminating pulse generators used in conventional electroporation, we dramatically lowered the cost of the apparatus and improved the stability and consistency of the electroporation field for long-time operation. We tested the delivery of pEFGP-C1 plasmids encoding enhanced green fluorescent protein into Chinese hamster ovary (CHO-K1) cells in the devices of various dimensions and geometries. Cells were mixed with plasmids and then flowed through a fluidic channel continuously while a constant voltage was established across the device. Together with the applied voltage, the geometry and dimensions of the fluidic channel determined the electrical parameters of the electroporation. With the optimal design, approximately 75% of the viable CHO cells were transfected after the procedure. We also generalize the guidelines for scaling up these flow-through electroporation devices. We envision that this technique will serve as a generic and low-cost tool for a variety of clinical applications requiring large volume of transfected cells. Copyright 2010 Elsevier B.V. All rights reserved.

Capital cost: pressurized water reactor plant. Commerical electric power cost studies

International Nuclear Information System (INIS)

1977-06-01

The investment cost study for the 1139-MW(e) pressurized water reactor (PWR) central station power plant consists of two volumes. This volume includes in addition to the foreword and summary, the plant description and the detailed cost estimate

A Comparative Study of Activity-Based Costing vs. Current Pricing System for Pathology Examinations at Okmeydani Training and Research Hospital, Turkey

Directory of Open Access Journals (Sweden)

Enver YARIKKAYA

2017-01-01

Full Text Available Objective: To provide real cost data for pathology examinations by using activity-based costing method, in order to provide means to departments, health administrators and the social security institution to achieve improvements in financial planning, quality and cost control. Material and Method: The cost of the histopathological examinations, which were accepted by the Department of Pathology at Okmeydanı Training and Research Hospital during August 2014, was calculated using the activity-based costing method. The costs were compared with the amounts specified in the Healthcare Implementation Notification Tariff and the conventional volume-based costing. Results: Most pathology examinations listed within a given band in the Healthcare Implementation Notification Tariff show variations in unit costs. The study found that the costs of 77.4% of the examinations were higher than the prices listed in the Healthcare Implementation Notification Tariff. Conclusion: The pathology examination tariffs specified in the Healthcare Implementation Notification do not reflect the real costs of the examinations. The costs that are calculated using the activity-based costing system may vary according to the service types and levels of health care institutions. However, the main parameters of the method used in the study reflect the necessity of a more accurate banding of pathology examinations. The banding specified by the Healthcare Implementation Notification Tariff needs to be revised to reflect the real costs in Turkey.

A Comparative Study of Activity-Based Costing vs. Current Pricing System for Pathology Examinations at Okmeydani Training and Research Hospital, Turkey.

Science.gov (United States)

Yarikkaya, Enver; Özekinci, Selver; Sargan, Aytül; Durmuş, Şenay Erdoğan; Yildiz, Fetin Rüştü

2017-01-01

To provide real cost data for pathology examinations by using activity-based costing method, in order to provide means to departments, health administrators and the social security institution to achieve improvements in financial planning, quality and cost control. The cost of the histopathological examinations, which were accepted by the Department of Pathology at Okmeydanı Training and Research Hospital during August 2014, was calculated using the activity-based costing method. The costs were compared with the amounts specified in the Healthcare Implementation Notification Tariff and the conventional volume-based costing. Most pathology examinations listed within a given band in the Healthcare Implementation Notification Tariff show variations in unit costs. The study found that the costs of 77.4% of the examinations were higher than the prices listed in the Healthcare Implementation Notification Tariff. The pathology examination tariffs specified in the Healthcare Implementation Notification do not reflect the real costs of the examinations. The costs that are calculated using the activity-based costing system may vary according to the service types and levels of health care institutions. However, the main parameters of the method used in the study reflect the necessity of a more accurate banding of pathology examinations. The banding specified by the Healthcare Implementation Notification Tariff needs to be revised to reflect the real costs in Turkey.

Web-based vs. traditional classroom instruction in gerontology: a pilot study.

Science.gov (United States)

Gallagher, Judith E; Dobrosielski-Vergona, Kathleen A; Wingard, Robin G; Williams, Theresa M

2005-01-01

Numerous studies have documented comparable outcomes from Web-based and traditional classroom instruction. However, there is a paucity of literature comparing these two delivery formats for gerontology courses in dental hygiene curricula. This study examines the effectiveness of alternative methods of course delivery by comparing student profiles and instructional outcomes from a dental hygiene gerontology course offered both on the Web and in a traditional classroom setting. Questionnaires were sent to both groups of students completing the course. The instrument was designed to establish profiles of the participating students. The data collected included familiarity with Web-based instruction, extent of prior computer training, previous interaction with the elderly, and student evaluations of course effectiveness. Traditional instructional outcomes from evaluated course work were compared, as were post-course exam outcomes that assessed retention of course information six months after course completion. The statistical significance of these data was determined using Statistical Package for Social Scientists software (SPSS, Inc., version 12.0, Chicago, IL). A comparison of student characteristics enrolled in the two course formats revealed marked differences. The Web-based group (n=12) included dental hygiene students (67%) and other health care providers (25%). All participants in the traditional classroom format (n=32) were dental hygiene students. Half of the Web-based respondents were over 25 years of age, and the majority (n=8) had previously taken an online course. The majority of traditional classroom students were 25 years of age or younger (n=21) and had never taken a Web-based course (n=20). Statistically significant differences in instructional outcomes were observed between students enrolled in these two formats. Student retention of course material six months after completion of the course was greater in the Web-based format. Students selecting a Web-based

Control volume based hydrocephalus research; analysis of human data

Science.gov (United States)

Cohen, Benjamin; Wei, Timothy; Voorhees, Abram; Madsen, Joseph; Anor, Tomer

2010-11-01

Hydrocephalus is a neuropathophysiological disorder primarily diagnosed by increased cerebrospinal fluid volume and pressure within the brain. To date, utilization of clinical measurements have been limited to understanding of the relative amplitude and timing of flow, volume and pressure waveforms; qualitative approaches without a clear framework for meaningful quantitative comparison. Pressure volume models and electric circuit analogs enforce volume conservation principles in terms of pressure. Control volume analysis, through the integral mass and momentum conservation equations, ensures that pressure and volume are accounted for using first principles fluid physics. This approach is able to directly incorporate the diverse measurements obtained by clinicians into a simple, direct and robust mechanics based framework. Clinical data obtained for analysis are discussed along with data processing techniques used to extract terms in the conservation equation. Control volume analysis provides a non-invasive, physics-based approach to extracting pressure information from magnetic resonance velocity data that cannot be measured directly by pressure instrumentation.

Milk-based traditional Turkish desserts

Directory of Open Access Journals (Sweden)

Tulay Ozcan

2009-12-01

Full Text Available Traditional foods are the reflection of cultural inheritance and affect the lifestyle habits. Culture can be viewed as a system of socially transmitted patterns of behaviour that characterises a particular group. Despite the fact of globalisation, these are key elements to accurately estimate a population’s dietary patterns and how these have been shaped through time. In Turkey, a meal with family or friends traditionally ends with a dessert, which is a testimony to the hosts’ hospitality or to the housewife’s love and affection for her husband and children, since sweets and desserts are important elements of Turkish cuisine. However, the consciousnesses of nutrition and healthy eating, due to rapid change in popular life style and dietary patterns, has contributed to the increased interest in traditional foods with potential health benefits, with increased uncertainty for dessert consumption. Dairy desserts are extensively consumed due to their nutritive and sensoric characteristics. Some of traditional dairy desserts are Mustafakemalpasa, Gullac, Kazandibi, Hosmerim and Tavukgogsu, which are mainly made from milk or fresh cheese, and the current paper discusses their manufacturing processes and composition.

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.

Comparison of five segmentation tools for 18F-fluoro-deoxy-glucose-positron emission tomography-based target volume definition in head and neck cancer.

Science.gov (United States)

Schinagl, Dominic A X; Vogel, Wouter V; Hoffmann, Aswin L; van Dalen, Jorn A; Oyen, Wim J; Kaanders, Johannes H A M

2007-11-15

Target-volume delineation for radiation treatment to the head and neck area traditionally is based on physical examination, computed tomography (CT), and magnetic resonance imaging. Additional molecular imaging with (18)F-fluoro-deoxy-glucose (FDG)-positron emission tomography (PET) may improve definition of the gross tumor volume (GTV). In this study, five methods for tumor delineation on FDG-PET are compared with CT-based delineation. Seventy-eight patients with Stages II-IV squamous cell carcinoma of the head and neck area underwent coregistered CT and FDG-PET. The primary tumor was delineated on CT, and five PET-based GTVs were obtained: visual interpretation, applying an isocontour of a standardized uptake value of 2.5, using a fixed threshold of 40% and 50% of the maximum signal intensity, and applying an adaptive threshold based on the signal-to-background ratio. Absolute GTV volumes were compared, and overlap analyses were performed. The GTV method of applying an isocontour of a standardized uptake value of 2.5 failed to provide successful delineation in 45% of cases. For the other PET delineation methods, volume and shape of the GTV were influenced heavily by the choice of segmentation tool. On average, all threshold-based PET-GTVs were smaller than on CT. Nevertheless, PET frequently detected significant tumor extension outside the GTV delineated on CT (15-34% of PET volume). The choice of segmentation tool for target-volume definition of head and neck cancer based on FDG-PET images is not trivial because it influences both volume and shape of the resulting GTV. With adequate delineation, PET may add significantly to CT- and physical examination-based GTV definition.

Comparison of Five Segmentation Tools for 18F-Fluoro-Deoxy-Glucose-Positron Emission Tomography-Based Target Volume Definition in Head and Neck Cancer

International Nuclear Information System (INIS)

Schinagl, Dominic A.X.; Vogel, Wouter V.; Hoffmann, Aswin L.; Dalen, Jorn A. van; Oyen, Wim J.; Kaanders, Johannes H.A.M.

2007-01-01

Purpose: Target-volume delineation for radiation treatment to the head and neck area traditionally is based on physical examination, computed tomography (CT), and magnetic resonance imaging. Additional molecular imaging with 18 F-fluoro-deoxy-glucose (FDG)-positron emission tomography (PET) may improve definition of the gross tumor volume (GTV). In this study, five methods for tumor delineation on FDG-PET are compared with CT-based delineation. Methods and Materials: Seventy-eight patients with Stages II-IV squamous cell carcinoma of the head and neck area underwent coregistered CT and FDG-PET. The primary tumor was delineated on CT, and five PET-based GTVs were obtained: visual interpretation, applying an isocontour of a standardized uptake value of 2.5, using a fixed threshold of 40% and 50% of the maximum signal intensity, and applying an adaptive threshold based on the signal-to-background ratio. Absolute GTV volumes were compared, and overlap analyses were performed. Results: The GTV method of applying an isocontour of a standardized uptake value of 2.5 failed to provide successful delineation in 45% of cases. For the other PET delineation methods, volume and shape of the GTV were influenced heavily by the choice of segmentation tool. On average, all threshold-based PET-GTVs were smaller than on CT. Nevertheless, PET frequently detected significant tumor extension outside the GTV delineated on CT (15-34% of PET volume). Conclusions: The choice of segmentation tool for target-volume definition of head and neck cancer based on FDG-PET images is not trivial because it influences both volume and shape of the resulting GTV. With adequate delineation, PET may add significantly to CT- and physical examination-based GTV definition

Animated-simulation modeling facilitates clinical-process costing.

Science.gov (United States)

Zelman, W N; Glick, N D; Blackmore, C C

2001-09-01

Traditionally, the finance department has assumed responsibility for assessing process costs in healthcare organizations. To enhance process-improvement efforts, however, many healthcare providers need to include clinical staff in process cost analysis. Although clinical staff often use electronic spreadsheets to model the cost of specific processes, PC-based animated-simulation tools offer two major advantages over spreadsheets: they allow clinicians to interact more easily with the costing model so that it more closely represents the process being modeled, and they represent cost output as a cost range rather than as a single cost estimate, thereby providing more useful information for decision making.

Manufacturing Cost Analysis for YSZ-Based FlexCells at Pilot and Full Scale Production Scales

Energy Technology Data Exchange (ETDEWEB)

Scott Swartz; Lora Thrun; Robin Kimbrell; Kellie Chenault

2011-05-01

Significant reductions in cell costs must be achieved in order to realize the full commercial potential of megawatt-scale SOFC power systems. The FlexCell designed by NexTech Materials is a scalable SOFC technology that offers particular advantages over competitive technologies. In this updated topical report, NexTech analyzes its FlexCell design and fabrication process to establish manufacturing costs at both pilot scale (10 MW/year) and full-scale (250 MW/year) production levels and benchmarks this against estimated anode supported cell costs at the 250 MW scale. This analysis will show that even with conservative assumptions for yield, materials usage, and cell power density, a cost of $35 per kilowatt can be achieved at high volume. Through advancements in cell size and membrane thickness, NexTech has identified paths for achieving cell manufacturing costs as low as $27 per kilowatt for its FlexCell technology. Also in this report, NexTech analyzes the impact of raw material costs on cell cost, showing the significant increases that result if target raw material costs cannot be achieved at this volume.

What are the cost savings associated with providing access to specialist care through the Champlain BASE eConsult service? A costing evaluation

Science.gov (United States)

Liddy, Clare; Drosinis, Paul; Deri Armstrong, Catherine; McKellips, Fanny; Afkham, Amir; Keely, Erin

2016-01-01

Objective This study estimates the costs and potential savings associated with all eConsult cases completed between 1 April 2014 and 31 March 2015. Design Costing evaluation from the societal perspective estimating the costs and potential savings associated with all eConsults completed during the study period. Setting Champlain health region in Eastern Ontario, Canada. Population Primary care providers and specialists registered to use the eConsult service. Main outcome measures Costs included (1) delivery costs; (2) specialist remuneration; (3) costs associated with traditional (face-to-face) referrals initiated as a result of eConsult. Potential savings included (1) costs of traditional referrals avoided; (2) indirect patient savings through avoided travel and lost wages/productivity. Net potential societal cost savings were estimated by subtracting total costs from total potential savings. Results A total of 3487 eConsults were completed during the study period. In 40% of eConsults, a face-to-face specialist visit was originally contemplated but avoided as result of eConsult. In 3% of eConsults, a face-to-face specialist visit was not originally contemplated but was prompted as a result of the eConsult. From the societal perspective, total costs were estimated at $207 787 and total potential savings were $246 516. eConsult led to a net societal saving of $38 729 or $11 per eConsult. Conclusions Our findings demonstrate potential cost savings from the societal perspective, as patients avoided the travel costs and lost wages/productivity associated with face-to-face specialist visits. Greater savings are expected once we account for other costs such as avoided tests and visits and potential improved health outcomes associated with shorter wait times. Our findings are valuable for healthcare delivery decision-makers as they seek solutions to improve care in a patient-centred and efficient manner. PMID:27338880

Volume of Home and Community Based Services and...

Data.gov (United States)

U.S. Department of Health & Human Services — Volume of Home- and Community-Based Services and Time to Nursing-Home Placement The purpose of this study was to determine whether the volume of Home and Community...

The Web as a Reference Tool: Comparisons with Traditional Sources.

Science.gov (United States)

Janes, Joseph; McClure, Charles R.

1999-01-01

This preliminary study suggests that the same level of timeliness and accuracy can be obtained for answers to reference questions using resources in freely available World Wide Web sites as with traditional print-based resources. Discusses implications for library collection development, new models of consortia, training needs, and costing and…

Ground-Based Telescope Parametric Cost Model

Science.gov (United States)

Stahl, H. Philip; Rowell, Ginger Holmes

2004-01-01

A parametric cost model for ground-based telescopes is developed using multi-variable statistical analysis, The model includes both engineering and performance parameters. While diameter continues to be the dominant cost driver, other significant factors include primary mirror radius of curvature and diffraction limited wavelength. The model includes an explicit factor for primary mirror segmentation and/or duplication (i.e.. multi-telescope phased-array systems). Additionally, single variable models based on aperture diameter are derived. This analysis indicates that recent mirror technology advances have indeed reduced the historical telescope cost curve.

Beyond cost-effectiveness, analysis. Value-based pricing and result-oriented financing as a pathway to sustainability for the national health system in Spain

Directory of Open Access Journals (Sweden)

Alvaro Hidalgo-Vega

2017-01-01

Full Text Available Beyond cost-effectiveness, analysis. Value-based pricing and result-oriented financing as a pathway to sustainability for the national health system in SpainThe editorial addresses the current use of economic evaluation in the assessment and potential funding and reimbursement of health technologies. Cost-effectiveness ratio and the acceptability thresholds are analyzed, pointing out the limitations that the current approach has for capturing the value of new technologies. A potential shift from National Health Systems to value-based prices is discussed, with a focus on health economics outcomes where multi-criteria analyses can be a complementary tool to traditional cost-effectiveness approaches.

Blended learning – integrating E-learning with traditional learning methods in teaching basic medical science

OpenAIRE

J.G. Bagi; N.K. Hashilkar

2014-01-01

Background: Blended learning includes an integration of face to face classroom learning with technology enhanced online material. It provides the convenience, speed and cost effectiveness of e-learning with the personal touch of traditional learning. Objective: The objective of the present study was to assess the effectiveness of a combination of e-learning module and traditional teaching (Blended learning) as compared to traditional teaching alone to teach acid base homeostasis to Phase I MB...

Costs and Benefits of Diagnosing Familial Breast Cancer

Directory of Open Access Journals (Sweden)

Ketil Heimdal

1999-01-01

Full Text Available Based on results from our surveillance program for women at risk for inherited breast cancer, we have calculated cost per year earned. Norwegian National Insurance Service reimbursement fees were used in the calculations. The calculated costs are based on empirical figures for expanding already established medical genetic departments and diagnostic outpatient clinics to undertake the work described. Cost per year earned was estimated at Euro 753 using our current practice of identifying the high-risk women through a traditional cancer family clinic.

Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal

OpenAIRE

Pacheco, Carlota

2016-01-01

The present Work Project introduces a case study addressing the adoption of an ABC/M system in a winemaking company. The system was implemented in only one area of the company, and its adoption allows the company to perform ABM analysis resorting to the ABC information. A mixed approach is used to cost the products: both traditional and ABC systems are used although in different areas of the company. ABC/M implementation was perceived as ‘successful’ despite not following recommendations pres...

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

OpenAIRE

Julijana Krajnc; Klavdij Logožar; Bojana Korošec

2012-01-01

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

Topologically-based visualization of large-scale volume data

International Nuclear Information System (INIS)

Takeshima, Y.; Tokunaga, M.; Fujishiro, I.; Takahashi, S.

2004-01-01

Due to the recent progress in the performance of computing/measurement environments and the advent of ITBL environments, volume datasets have become larger and more complicated. Although computer visualization is one of the tools to analyze such datasets effectively, it is almost impossible to adjust the visualization parameter value by trial and error without taking the feature of a given volume dataset into consideration. In this article, we introduce a scheme of topologically-based volume visualization, which is intended to choose appropriate visualization parameter values automatically through topological volume skeletonization. (author)

Activity-based cost analysis in catheter-based angiography and interventional radiology

International Nuclear Information System (INIS)

Rautio, R.; Keski-Nisula, L.; Paakkala, T.

2003-01-01

The aim of this study was to analyse the costs of the interventional radiology unit and to identify the cost factors in the different activities of catheter-based angiographies and interventional radiology. In 1999 the number of procedures in the interventional radiological unit at Tampere University Hospital was 2968; 1601 of these were diagnostic angiographies, 526 endovascular and 841 nonvascular interventions. The costs were analysed by using Activity Based Cost (ABC) analysis. The budget of the interventional unit was approximately 1.8 million Euro. Material costs accounted for 67%, personnel costs for 17%, equipment costs for 14% and premises costs for 2% of this. The most expensive products were endografting of aortic aneurysms, with a mean price of 5291 Euro and embolizations of cerebral aneurysms (4472 Euro). Endografts formed 87.3% of the total costs in endografting and Guglielmi detachable coils accounted for 63.3% of the total costs in embolizations. The material costs formed the majority of the costs, especially in the newest and most complicated endovascular treatments. Despite the high cost of angiography equipment, its share of the costs is minor. In our experience ABC system is suitable for analysing costs in interventional radiology. (orig.)

[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.

Convergence Analysis of Distributed Control for Operation Cost Minimization of Droop Controlled DC Microgrid Based on Multiagent

DEFF Research Database (Denmark)

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

2016-01-01

In this paper we present a distributed control method for minimizing the operation cost in DC microgrid based on multiagent system. Each agent is autonomous and controls the local converter in a hierarchical way through droop control, voltage scheduling and collective decision making....... The collective decision for the whole system is made by proposed incremental cost consensus, and only nearest-neighbor communication is needed. The convergence characteristics of the consensus algorithm are analyzed considering different communication topologies and control parameters. Case studies verified...... the proposed method by comparing it without traditional methods. The robustness of system is tested under different communication latency and plug and play operation....

Milk-based traditional Turkish desserts

OpenAIRE

Akpinar-Bayizit, Arzu; Ozcan, Tulay; Yilmaz-Ersan, Lutfiye

2009-01-01

Traditional foods are the reflection of cultural inheritance and affect the lifestyle habits. Culture can be viewed as a system of socially transmitted patterns of behaviour that characterises a particular group. Despite the fact of globalisation, these are key elements to accurately estimate a population’s dietary patterns and how these have been shaped through time. In Turkey, a meal with family or friends traditionally ends with a dessert, which is a testimony to the hosts’ hospitality or ...

INSURANCE AND THE CORPORATE COST OF CAPITAL

Directory of Open Access Journals (Sweden)

Monika Wieczorek-Kosmala

2012-04-01

Full Text Available The purpose of the paper is to provide some support to the thesis that insurance may reduce the cost of capital in a company by influencing both the cost of capital components and the need for rising capital. The problem is here perceived from two perspectives – the classical concept related to the weighted average cost of capital (WACC and a novel concept related to the risk-based capital structure model with the total average cost of capital (TACC. The paper explains the idea of insurance as a retrospective (post-loss risk financing tool and the risk transfer mechanism upon it. As the risk financing tool insurance reduces the need for the balance-sheet capital in a company and thus the financial distress costs. Also, insurance may reduce the level of operating risk and thus influences the required returns of the capital providers. These observations allow emphasising the impact of insurance on the WACC. However, according to the novel concept of the risk-based capital structure, insurance (as a risk financing tool represents an off-balance sheet capital component. As a consequence, it extends the volume of total capital. The presented conceptual model, based on the TACC concept, indicates that large volume of insurance (the insurance sum and its relatively low cost (the insurance premium gives the possibility to the significant reduction of the cost of capital on average. The concluding remarks discuss some dilemmas over the utility of the TACC concept.

Measuring Costs to Community-Based Agencies for Implementation of an Evidence-Based Practice.

Science.gov (United States)

Lang, Jason M; Connell, Christian M

2017-01-01

Healthcare reform has led to an increase in dissemination of evidence-based practices. Cost is frequently cited as a significant yet rarely studied barrier to dissemination of evidence-based practices and the associated improvements in quality of care. This study describes an approach to measuring the incremental, unreimbursed costs in staff time and direct costs to community-based clinics implementing an evidence-based practice through participating in a learning collaborative. Initial implementation costs exceeding those for providing "treatment as usual" were collected for ten clinics implementing trauma-focused cognitive behavioral therapy through participation in 10-month learning collaboratives. Incremental implementation costs of these ten community-based clinic teams averaged the equivalent of US$89,575 (US$ 2012). The most costly activities were training, supervision, preparation time, and implementation team meetings. Recommendations are made for further research on implementation costs, dissemination of evidence-based practices, and implications for researchers and policy makers.

Comparison Study of Electromagnet and Permanent Magnet Systems for an Accelerator Using Cost-Based Failure Modes and Effects Analysis

International Nuclear Information System (INIS)

Spencer, C

2004-01-01

The next generation of particle accelerators will be one-of-a-kind facilities, and to meet their luminosity goals they must have guaranteed availability over their several decade lifetimes. The Next Linear Collider (NLC) is one viable option for a 1 TeV electron-positron linear collider, it has an 85% overall availability goal. We previously showed how a traditional Failure Modes and Effects Analysis (FMEA) of a SLAC electromagnet leads to reliability-enhancing design changes. Traditional FMEA identifies failure modes with high risk but does not consider the consequences in terms of cost, which could lead to unnecessarily expensive components. We have used a new methodology, ''Life Cost-Based FMEA'', which measures risk of failure in terms of cost, in order to evaluate and compare two different technologies that might be used for the 8653 NLC magnets: electromagnets or permanent magnets. The availabilities for the two different types of magnet systems have been estimated using empirical data from SLAC's accelerator failure database plus expert opinion on permanent magnet failure modes and industry standard failure data. Labor and material costs to repair magnet failures are predicted using a Monte Carlo simulation of all possible magnet failures over a 30-year lifetime. Our goal is to maximize up-time of the NLC through magnet design improvements and the optimal combination of electromagnets and permanent magnets, while reducing magnet system lifecycle costs

The role of traditional healers in the provision of health care and family planning services: Malay traditional and indigenous medicine.

Science.gov (United States)

Raden Sanusi, H R; Werner, R

1985-01-01

The practitioners of traditional and indigenous medicine rely mainly upon medicinal plants and herbs for the preparation of therapeutic substances. The therapeutic properties of several medicinal plants and popular traditional medicine remedies are being investigated and validated. Present health care systems place people from developing countries in a dilemma. Countries can either continue providing a type of health care which cannot be extended to all in need or rethink and offer more inclusive types of medical care and delivery systems. Traditional medicine has a clear role to play in society, and even the World Health Organization supports the practice of traditional medicine to complement modern medicine. Traditional Malay medicine is the distillation of vast historical experience dating back more than 1000 years. It is often based upon observation, clinical trials, and experiments. The promotion and development of Malay traditional medicine can both foster dignity and self-confidence in communities through self-reliance, while considerably reducing the country's drug costs. The integrity and dignity of a people stems from self-respect and self-reliance. The practice of traditional medicine practitioners can help promote such conditions in many ways. It serves as an important focus for international technical cooperation and offers the potential for major breakthroughs in therapeutics and health care delivery. Effort should be taken to keep the practice of traditional medicine alive in Malaysia.

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.

Multi-Course Comparison of Traditional versus Web-based Course Delivery Systems

Directory of Open Access Journals (Sweden)

J. Michael Weber, PhD.,

2007-07-01

Full Text Available The purpose of this paper is to measure and compare the effectiveness of a Web-based course delivery system to a traditional course delivery system. The results indicate that a web-based course is effective and equivalent to a traditional classroom environment. As with the implementation of all new technologies, there are some pros and cons that should be considered. The significant pro is the element of convenience which eliminates the constrictive boundaries of space and time. The most notable con involves the impersonal nature of the online environment. Overall, we found the web-based course delivery system to be very successful in terms of learning outcomes and student satisfaction.

Waterless Hand Rub Versus Traditional Hand Scrub Methods for Preventing the Surgical Site Infection in Orthopedic Surgery.

Science.gov (United States)

Iwakiri, Kentaro; Kobayashi, Akio; Seki, Masahiko; Ando, Yoshiyuki; Tsujio, Tadao; Hoshino, Masatoshi; Nakamura, Hiroaki

2017-11-15

MINI: Fourteen hundred consecutive patients were investigated for evaluating the utility of waterless hand rub before orthopaedic surgery. The risk in the surgical site infection incidence was the same, but costs of liquids used for hand hygiene were cheaper and the hand hygiene time was shorter for waterless protocol, compared with traditional hand scrub. A retrospective cohort study with prospectively collected data. The aim of this study was to compare SSI incidences, the cost of hand hygiene agents, and hand hygiene time between the traditional hand scrub and the waterless hand rub protocols before orthopedic surgery. Surgical site infections (SSI) prolong hospitalization and are a leading nosocomial cause of morbidity and a source of excess cost. Recently, a waterless hand rub protocol comprising alcohol based chlorhexidine gluconate for use before surgery was developed, but no studies have yet examined its utility in orthopedic surgery. Fourteen hundred consecutive patients who underwent orthopedic surgery (spine, joint replacement, hand, and trauma surgeries) in our hospital since April 1, 2012 were included. A total of 712 cases underwent following traditional hand scrub between April 1, 2012 and April 30, 2013 and 688 cases underwent following waterless hand rub between June 1, 2013 and April 30, 2014. We compared SSI incidences within all and each subcategory between two hand hygiene protocols. All patients were screened for SSI within 1 year after surgery. We compared the cost of hand hygiene agents and hand hygiene time between two groups. The SSI incidences were 1.3% (9 of 712) following the traditional protocol (2 deep and 7 superficial infections) and 1.1% (8 of 688) following the waterless protocol (all superficial infections). There were no significant differences between the two groups. The costs of liquids used for one hand hygiene were about $2 for traditional hand scrub and less than $1 for waterless hand rub. The mean hand hygiene time was 264

When to "Fire" Customers: Customer Cost-Based Pricing

OpenAIRE

Jiwoong Shin; K. Sudhir; Dae-Hee Yoon

2012-01-01

The widespread adoption of activity-based costing enables firms to allocate common service costs to each customer, allowing for precise measurement of both the cost to serve a particular customer and the customer's profitability. In this paper, we investigate how pricing strategies based on customer cost information affects a firm's customer acquisition and retention dynamics, and ultimately its profit, using a two-period monopoly model with high- and low-cost customer segments. Although past...

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

Extrusion Process by Finite Volume Method Using OpenFoam Software

International Nuclear Information System (INIS)

Matos Martins, Marcelo; Tonini Button, Sergio; Divo Bressan, Jose; Ivankovic, Alojz

2011-01-01

The computational codes are very important tools to solve engineering problems. In the analysis of metal forming process, such as extrusion, this is not different because the computational codes allow analyzing the process with reduced cost. Traditionally, the Finite Element Method is used to solve solid mechanic problems, however, the Finite Volume Method (FVM) have been gaining force in this field of applications. This paper presents the velocity field and friction coefficient variation results, obtained by numerical simulation using the OpenFoam Software and the FVM to solve an aluminum direct cold extrusion process.

Spline-based image-to-volume registration for three-dimensional electron microscopy

International Nuclear Information System (INIS)

Jonic, S.; Sorzano, C.O.S.; Thevenaz, P.; El-Bez, C.; De Carlo, S.; Unser, M.

2005-01-01

This paper presents an algorithm based on a continuous framework for a posteriori angular and translational assignment in three-dimensional electron microscopy (3DEM) of single particles. Our algorithm can be used advantageously to refine the assignment of standard quantized-parameter methods by registering the images to a reference 3D particle model. We achieve the registration by employing a gradient-based iterative minimization of a least-squares measure of dissimilarity between an image and a projection of the volume in the Fourier transform (FT) domain. We compute the FT of the projection using the central-slice theorem (CST). To compute the gradient accurately, we take advantage of a cubic B-spline model of the data in the frequency domain. To improve the robustness of the algorithm, we weight the cost function in the FT domain and apply a 'mixed' strategy for the assignment based on the minimum value of the cost function at registration for several different initializations. We validate our algorithm in a fully controlled simulation environment. We show that the mixed strategy improves the assignment accuracy; on our data, the quality of the angular and translational assignment was better than 2 voxel (i.e., 6.54 A). We also test the performance of our algorithm on real EM data. We conclude that our algorithm outperforms a standard projection-matching refinement in terms of both consistency of 3D reconstructions and speed

[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.

Inference for lidar-assisted estimation of forest growing stock volume

Science.gov (United States)

Ronald E. McRoberts; Erik Næsset; Terje. Gobakken

2013-01-01

Estimates of growing stock volume are reported by the national forest inventories (NFI) of most countries and may serve as the basis for aboveground biomass and carbon estimates as required by an increasing number of international agreements. The probability-based (design-based) statistical estimators traditionally used by NFIs to calculate estimates are generally...

Traditional growing rod versus magnetically controlled growing rod for treatment of early onset scoliosis: Cost analysis from implantation till skeletal maturity.

Science.gov (United States)

Wong, Carlos King Ho; Cheung, Jason Pui Yin; Cheung, Prudence Wing Hang; Lam, Cindy Lo Kuen; Cheung, Kenneth Man Chee

2017-01-01

To compare the yearly cost involved per patient in the use of magnetically controlled growing rod (MCGR) and traditional growing rods (TGRs) in the treatment of early onset scoliosis (EOS) and to assess the overall cost burden of MCGR with reference to patient and health-care infrastructure. For a hypothetical case of a 5-year-old girl with a diagnosis of EOS, a decision-tree model using TreeAge Software was developed to simulate annual health state transitions and compare the 8-year accumulative direct, indirect, and total cost among the four groups: (1) dual MCGRs with exchange every 2 years, (2) dual MCGRs with exchange every 3 years, (3) TGR with surgical distraction every year, and (4) TGR with surgical distraction every 6 months. Base-case values and ranges of clinical parameters reflecting complication rate after each type of surgical distraction were determined from a review of literature and expert opinion. Government gazette and expert opinion provided cost estimation of growing rods, surgeries, surgical complications, and routine follow-up. Microsimulation of 1000 individuals was conducted to test the variation in total direct costs (in 2016 Hong Kong dollars (HKD)) between individuals, and estimated the standard deviations of total direct costs for each group. Over the projected treatment period, indirect costs incurred by patients and family were higher for the MCGR as compared to the TGR. However, the total costs incurred by MCGR groups (group 1: HKD164k; group 2: HKD138k) were lower than those incurred by TGR groups (group 3: HKD191k; group 4: HKD290k). Although the accumulative costs of three groups (TGR with distraction every year and MCGR replacing every 2 and 3 years) were approaching each other in the first 2 years after initial implantation, at year 3 the accumulative cost of MCGR exchange every 2 years was HKD36k more than the yearly TGR surgery due to the cost of implant exchange. The cost incurred by both the MCGR groups was less than that

Applying Activity Based Costing (ABC) Method to Calculate Cost Price in Hospital and Remedy Services.

Science.gov (United States)

Rajabi, A; Dabiri, A

2012-01-01

Activity Based Costing (ABC) is one of the new methods began appearing as a costing methodology in the 1990's. It calculates cost price by determining the usage of resources. In this study, ABC method was used for calculating cost price of remedial services in hospitals. To apply ABC method, Shahid Faghihi Hospital was selected. First, hospital units were divided into three main departments: administrative, diagnostic, and hospitalized. Second, activity centers were defined by the activity analysis method. Third, costs of administrative activity centers were allocated into diagnostic and operational departments based on the cost driver. Finally, with regard to the usage of cost objectives from services of activity centers, the cost price of medical services was calculated. The cost price from ABC method significantly differs from tariff method. In addition, high amount of indirect costs in the hospital indicates that capacities of resources are not used properly. Cost price of remedial services with tariff method is not properly calculated when compared with ABC method. ABC calculates cost price by applying suitable mechanisms but tariff method is based on the fixed price. In addition, ABC represents useful information about the amount and combination of cost price services.

TEXTILE DESIGN ON THE BASE OF THE GOLDEN GEOMETRY AND BULGARIAN NATIONAL TRADITION

Directory of Open Access Journals (Sweden)

ILIEVA Julieta

2016-05-01

Full Text Available The Golden and Fibonacci geometry forms are symbols of beauty and harmony. The shapes and symbols in the national traditions are always a source of creative ideas. The paper presents textile designs on the base of creations from the Golden and Fibonacci geometry and Bulgarian national tradition. Fourteen textile design project are presented with the use of the Golden spiral in the Golden square, Fibonacci series tiling with equalitarian triangles named Fibonacci rose and the spiral square with four Golden spirals from the Golden and Fibonacci geometry, and the three turtles – symbols from Kolobar tradition in Bulgarian national culture. The forms from the Golden and Fibonacci geometry are used directly as ornaments, constructional elements for ornaments, or as frames for entered elements. The symbols from Kolobar tradition are used directly as ornaments. Every design is presented in suitable two, three or four color model. The used geometrical forms from the Golden geometry and the Bulgarian national tradition are the base for successful textile design using the mirror, radial and translated symmetry and the plain rhythms as result from their combinations. The design is more successful when the geometrical ornaments are combined with suitable colors according to the connections between colors and lines on the base of their meaning, the latest fashion trends, and national traditions.

Addressing imperfect maintenance modelling uncertainty in unavailability and cost based optimization

International Nuclear Information System (INIS)

Sanchez, Ana; Carlos, Sofia; Martorell, Sebastian; Villanueva, Jose F.

2009-01-01

Optimization of testing and maintenance activities performed in the different systems of a complex industrial plant is of great interest as the plant availability and economy strongly depend on the maintenance activities planned. Traditionally, two types of models, i.e. deterministic and probabilistic, have been considered to simulate the impact of testing and maintenance activities on equipment unavailability and the cost involved. Both models present uncertainties that are often categorized as either aleatory or epistemic uncertainties. The second group applies when there is limited knowledge on the proper model to represent a problem, and/or the values associated to the model parameters, so the results of the calculation performed with them incorporate uncertainty. This paper addresses the problem of testing and maintenance optimization based on unavailability and cost criteria and considering epistemic uncertainty in the imperfect maintenance modelling. It is framed as a multiple criteria decision making problem where unavailability and cost act as uncertain and conflicting decision criteria. A tolerance interval based approach is used to address uncertainty with regard to effectiveness parameter and imperfect maintenance model embedded within a multiple-objective genetic algorithm. A case of application for a stand-by safety related system of a nuclear power plant is presented. The results obtained in this application show the importance of considering uncertainties in the modelling of imperfect maintenance, as the optimal solutions found are associated with a large uncertainty that influences the final decision making depending on, for example, if the decision maker is risk averse or risk neutral

Addressing imperfect maintenance modelling uncertainty in unavailability and cost based optimization

Energy Technology Data Exchange (ETDEWEB)

Sanchez, Ana [Department of Statistics and Operational Research, Polytechnic University of Valencia, Camino de Vera, s/n, 46071 Valencia (Spain); Carlos, Sofia [Department of Chemical and Nuclear Engineering, Polytechnic University of Valencia, Camino de Vera, s/n, 46071 Valencia (Spain); Martorell, Sebastian [Department of Chemical and Nuclear Engineering, Polytechnic University of Valencia, Camino de Vera, s/n, 46071 Valencia (Spain)], E-mail: smartore@iqn.upv.es; Villanueva, Jose F. [Department of Chemical and Nuclear Engineering, Polytechnic University of Valencia, Camino de Vera, s/n, 46071 Valencia (Spain)

2009-01-15

Optimization of testing and maintenance activities performed in the different systems of a complex industrial plant is of great interest as the plant availability and economy strongly depend on the maintenance activities planned. Traditionally, two types of models, i.e. deterministic and probabilistic, have been considered to simulate the impact of testing and maintenance activities on equipment unavailability and the cost involved. Both models present uncertainties that are often categorized as either aleatory or epistemic uncertainties. The second group applies when there is limited knowledge on the proper model to represent a problem, and/or the values associated to the model parameters, so the results of the calculation performed with them incorporate uncertainty. This paper addresses the problem of testing and maintenance optimization based on unavailability and cost criteria and considering epistemic uncertainty in the imperfect maintenance modelling. It is framed as a multiple criteria decision making problem where unavailability and cost act as uncertain and conflicting decision criteria. A tolerance interval based approach is used to address uncertainty with regard to effectiveness parameter and imperfect maintenance model embedded within a multiple-objective genetic algorithm. A case of application for a stand-by safety related system of a nuclear power plant is presented. The results obtained in this application show the importance of considering uncertainties in the modelling of imperfect maintenance, as the optimal solutions found are associated with a large uncertainty that influences the final decision making depending on, for example, if the decision maker is risk averse or risk neutral.

Estimating the real world daily usage and cost for exenatide twice daily and liraglutide in Germany, the Netherlands, and the UK based on volumes dispensed by pharmacies

Directory of Open Access Journals (Sweden)

McDonell AL

2015-01-01

Full Text Available Amanda L McDonell,1 Urpo Kiiskinen,2 Danielle C Zammit,3 Robert W Kotchie,1 Per-Olof Thuresson,3 Claudia Nicolay,4 Thomas Haslam,1 Michiel Bruinsma,5 Anne-Jeanine Janszen-Van Oosterhout,6 Thorsten Otto41IMS Health, London, UK; 2Eli Lilly and Company, Helsinki, Finland; 3IMS Health, Basel, Switzerland; 4Eli Lilly and Company, Bad Homburg, Germany; 5IMS Health, Rotterdam, the Netherlands; 6Eli Lilly Nederland, Houten, the NetherlandsBackground: Glucagon-like peptide-1 (GLP-1 receptor agonists are indicated for improvement of glycemic control in adults with type 2 diabetes. Cost is one aspect of treatment to be considered, in addition to clinical benefits, when selecting optimal therapy for a patient. The objective of this study was to estimate the average dose usage and real world daily cost of the GLP-1 receptor agonists, exenatide twice daily and liraglutide once daily, in Germany, the Netherlands, and the UK.Methods: Administrative databases were used to source the data from longitudinal records of dispensed prescriptions. Data were extracted from the IMS Longitudinal Prescription database which captures details of prescriptions dispensed in pharmacies. Information on the dispensed quantity of each product was used to estimate average daily usage per patient. Daily dose usage was multiplied by the public price per unit to estimate daily cost.Results: The dispensed volume in Germany corresponded to a mean dispensed daily dose of 16.81 µg for exenatide twice daily and 1.37 mg for liraglutide (mean daily cost €4.02 and €4.54, respectively. In the Netherlands, average dispensed daily doses of 17.07 µg and 1.49 mg were observed for exenatide twice daily and liraglutide (mean daily cost €3.05 and €3.97, respectively. In the UK, the mean dispensed volume corresponded to a daily usage of 20.49 µg for exenatide twice daily and 1.50 mg for liraglutide (mean daily cost £2.53 and £3.28, respectively.Conclusion: Estimates of average daily

INDIRECT LABOR COSTS AND IMPLICATIONS FOR OVERHEAD ALLOCATION

OpenAIRE

Bea Chiang

2013-01-01

Cost accounting typically allocates indirect labor cost to cost object based on direct labor hours. The allocation process implicitly assumes that indirect labor costs vary proportionally with direct labor hours. The assumption of a linear relationship between indirect and direct labor is particularly suspicious at low production volume levels because there tends to be a fixed component in indirect labor. The linearity assumption is also challenged by recent increasing complexity of indirect ...

[Design of traditional Chinese medicines with antihypertensive components based on medicinal property combination modes].

Science.gov (United States)

Liao, Su-Fen; Yan, Su-Rong; Guo, Wei-Jia; Luo, Ji; Sun, Jing; Dong, Fang; Wang, Yun; Qiao, Yan-Jiang

2014-07-01

Multi-component traditional Chinese medicines are an innovative research mode for traditional Chinese medicines. Currently, there are many design methods for developing multi-component traditional Chinese medicines, but their common feature is the lack of effective connection of the traditional Chinese medicine theory. In this paper, the authors discussed the multi-component traditional Chinese medicine design methods based on medicinal property combination modes, provided the combination methods with the characteristics of traditional Chinese medicine for the prescription combinations, and proved its feasibly with hypertension cases.

IMPLEMENTATION OF ACTIVITY BASED ANALYSIS METHOD COSTING SYSTEM IN PRICING COST OF ROOMS IN HOTEL DYNASTY MAKASSAR

Directory of Open Access Journals (Sweden)

Muh Nur Hatta

2017-06-01

Full Text Available The purpose of this study is to fulfill one of the final project now where Thesis research was held in April to June, 2016. This study aims to know the differences in the calculation of the cost of the room by using a conventional system using activity-based costing (ABC system. method analysis is using descriptive method of analysis of the cost of the hotel this time, set the conventional method and then comparing the cost of a hotel room based activity based result costing. study showed that of calculating the cost of a hotel room by using activity based costing, when compared with the cost of hotel rooms used by the activity based costing Dynasty then give the results in standard rooms, deluxe, suites and family give results the calculation of which is smaller than the cost of the rooms which have been determined by the hotel management. That is, with the difference in price for a Standard room IDR. 58024.84. For a Deluxe room IDR. 175,411.58. For room Suite IDR. 99. 034,88. Family rooms and for IDR. 100,045.60. While in the room Executive Suite / Pent House Activity Based Costing calculation result is greater than the cost of the rooms which have been determined by the hotel management. That is, with the difference amounting to IDR. 368,096.17. The difference in price is due to the method of Activity Based Costing,The overhead on each product is charged to a lot of cost driver. Thus, in the Activity Based Costing method is able to allocate activity costs to each room is right by the consumption of each activity.

Investing in innovation: trade-offs in the costs and cost-efficiency of school feeding using community-based kitchens in Bangladesh.

Science.gov (United States)

Gelli, Aulo; Suwa, Yuko

2014-09-01

School feeding programs have been a key response to the recent food and economic crises and function to some degree in nearly every country in the world. However, school feeding programs are complex and exhibit different, context-specific models or configurations. To examine the trade-offs, including the costs and cost-efficiency, of an innovative cluster kitchen implementation model in Bangladesh using a standardized framework. A supply chain framework based on international standards was used to provide benchmarks for meaningful comparisons across models. Implementation processes specific to the program in Bangladesh were mapped against this reference to provide a basis for standardized performance measures. Qualitative and quantitative data on key metrics were collected retrospectively using semistructured questionnaires following an ingredients approach, including both financial and economic costs. Costs were standardized to a 200-feeding-day year and 700 kcal daily. The cluster kitchen model had similarities with the semidecentralized model and outsourced models in the literature, the main differences involving implementation scale, scale of purchasing volumes, and frequency of purchasing. Two important features stand out in terms of implementation: the nutritional quality of meals and the level of community involvement. The standardized full cost per child per year was US$110. Despite the nutritious content of the meals, the overall cost-efficiency in cost per nutrient output was lower than the benchmark for centralized programs, due mainly to support and start-up costs. Cluster kitchens provide an example of an innovative implementation model, combining an emphasis on quality meal delivery with strong community engagement. However, the standardized costs-per child were above the average benchmarks for both low-and middle-income countries. In contrast to the existing benchmark data from mature, centralized models, the main cost drivers of the program were

Applying activity-based costing to healthcare settings.

Science.gov (United States)

Canby, J B

1995-02-01

Activity-based costing (ABC) focuses on processes that drive cost. By tracing healthcare activities back to events that generate cost, a more accurate measurement of financial performance is possible. This article uses ABC principles and techniques to determine costs associated with the x-ray process in a midsized outpatient clinic. The article also provides several tips for initiating an ABC cost system for an entire healthcare organization.

What are the cost savings associated with providing access to specialist care through the Champlain BASE eConsult service? A costing evaluation.

Science.gov (United States)

Liddy, Clare; Drosinis, Paul; Deri Armstrong, Catherine; McKellips, Fanny; Afkham, Amir; Keely, Erin

2016-06-23

This study estimates the costs and potential savings associated with all eConsult cases completed between 1 April 2014 and 31 March 2015. Costing evaluation from the societal perspective estimating the costs and potential savings associated with all eConsults completed during the study period. Champlain health region in Eastern Ontario, Canada. Primary care providers and specialists registered to use the eConsult service. Costs included (1) delivery costs; (2) specialist remuneration; (3) costs associated with traditional (face-to-face) referrals initiated as a result of eConsult. Potential savings included (1) costs of traditional referrals avoided; (2) indirect patient savings through avoided travel and lost wages/productivity. Net potential societal cost savings were estimated by subtracting total costs from total potential savings. A total of 3487 eConsults were completed during the study period. In 40% of eConsults, a face-to-face specialist visit was originally contemplated but avoided as result of eConsult. In 3% of eConsults, a face-to-face specialist visit was not originally contemplated but was prompted as a result of the eConsult. From the societal perspective, total costs were estimated at $207 787 and total potential savings were $246 516. eConsult led to a net societal saving of $38 729 or $11 per eConsult. Our findings demonstrate potential cost savings from the societal perspective, as patients avoided the travel costs and lost wages/productivity associated with face-to-face specialist visits. Greater savings are expected once we account for other costs such as avoided tests and visits and potential improved health outcomes associated with shorter wait times. Our findings are valuable for healthcare delivery decision-makers as they seek solutions to improve care in a patient-centred and efficient manner. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

Time-Driven Activity-Based Costing in Emergency Medicine.

Science.gov (United States)

Yun, Brian J; Prabhakar, Anand M; Warsh, Jonathan; Kaplan, Robert; Brennan, John; Dempsey, Kyle E; Raja, Ali S

2016-06-01

Value in emergency medicine is determined by both patient-important outcomes and the costs associated with achieving them. However, measuring true costs is challenging. Without an understanding of costs, emergency department (ED) leaders will be unable to determine which interventions might improve value for their patients. Although ongoing research may determine which outcomes are meaningful, an accurate costing system is also needed. This article reviews current costing mechanisms in the ED and their pitfalls. It then describes how time-driven activity-based costing may be superior to these current costing systems. Time-driven activity-based costing, in addition to being a more accurate costing system, can be used for process improvements in the ED. Copyright © 2015 American College of Emergency Physicians. Published by Elsevier Inc. All rights reserved.

A logical approach to determine a waste segregation/volume reduction program

International Nuclear Information System (INIS)

Shriner, G.D.; Carmel, P.G.; Shimmura, H.

1986-01-01

This paper discusses advantages and disadvantages of hand sorting versus use of automated radioactive waste segregation monitors and makes an analysis of costs/versus benefits based on volume with time. Many programs to be employed to prevent unnecessary waste generation with little or no additional cost to the power plant. Parameters needed to perform a cost analysis and methods used to obtain them are discussed. Recommendations on use of vendor-supplied services for segregation, volume reduction, and decontamination are given. The data provided will enable the selection of a program(s) to benefit the individual user's requirements

The Importance of Documenting and Including Traditional Wisdom in Community-Based Ecotourism Planning

Directory of Open Access Journals (Sweden)

Vesna Đukić

2017-01-01

Full Text Available This article accords to the theory of community-based tourism, which represents a concept that respects natural and cultural resources of a particular community and encourages participation of its members in the process of tourist product creation. The article operates in the planning phase and aims to give insights into the process of establishing the groundwork for community-based tourism. The key element is documenting and illustrating everything that could be a part of what is known as “traditional wisdom,” namely, the skills and knowledge of traditional life practices. The methods of case study, content analysis, and observation of the village of Omoljica, Serbia, were used. The positive aspect of this locality is reflected in the existing short-term initiatives of organizations and individuals engaging in preserving traditional practices, but without systematic, long-term planning and management of community-based tourism, these individual efforts to revalue traditional life practices would stay unrecognizable and invisible for visitors and stakeholders. Thus, the main goal of this article is to understand the relation between short-term bottom-up initiatives and long-term top-down strategic planning of specific ecotourism destinations, one that would embrace the traditional ways of rural community life. The contribution of this study, in addition to documenting and illustrating “traditional wisdom” of the specific rural community placed in the protected area which encompasses a particular local social system, will be reflected in the creation of a set of guidelines for sustainable, rural, community-based ecotourism as a soft-driver development of protected areas near big cities of the postsocialist countries.

CONTAMINATED SOIL VOLUME ESTIMATE TRACKING METHODOLOGY

International Nuclear Information System (INIS)

Durham, L.A.; Johnson, R.L.; Rieman, C.; Kenna, T.; Pilon, R.

2003-01-01

The U.S. Army Corps of Engineers (USACE) is conducting a cleanup of radiologically contaminated properties under the Formerly Utilized Sites Remedial Action Program (FUSRAP). The largest cost element for most of the FUSRAP sites is the transportation and disposal of contaminated soil. Project managers and engineers need an estimate of the volume of contaminated soil to determine project costs and schedule. Once excavation activities begin and additional remedial action data are collected, the actual quantity of contaminated soil often deviates from the original estimate, resulting in cost and schedule impacts to the project. The project costs and schedule need to be frequently updated by tracking the actual quantities of excavated soil and contaminated soil remaining during the life of a remedial action project. A soil volume estimate tracking methodology was developed to provide a mechanism for project managers and engineers to create better project controls of costs and schedule. For the FUSRAP Linde site, an estimate of the initial volume of in situ soil above the specified cleanup guidelines was calculated on the basis of discrete soil sample data and other relevant data using indicator geostatistical techniques combined with Bayesian analysis. During the remedial action, updated volume estimates of remaining in situ soils requiring excavation were calculated on a periodic basis. In addition to taking into account the volume of soil that had been excavated, the updated volume estimates incorporated both new gamma walkover surveys and discrete sample data collected as part of the remedial action. A civil survey company provided periodic estimates of actual in situ excavated soil volumes. By using the results from the civil survey of actual in situ volumes excavated and the updated estimate of the remaining volume of contaminated soil requiring excavation, the USACE Buffalo District was able to forecast and update project costs and schedule. The soil volume

Resource allocation based on cost efficiency

DEFF Research Database (Denmark)

Dehnokhalaji, Akram; Ghiyasi, Mojtaba; Korhonen, Pekka

2017-01-01

-objective linear programming problem using two different strategies. First, we propose an RA model which keeps the cost efficiencies of units unchanged. This is done assuming fixed technical and allocative efficiencies. The approach is based on the assumption that the decision maker (DM) may not have big changes......In this paper, we consider a resource allocation (RA) problem and develop an approach based on cost (overall) efficiency. The aim is to allocate some inputs among decision making units (DMUs) in such way that their cost efficiencies improve or stay unchanged after RA. We formulate a multi...... in the structure of DMUs within a short term. The second strategy does not impose any restrictions on technical and allocative efficiencies. It guarantees that none of the cost efficiencies of DMUs get worse after RA, and the improvement for units is possible if it is feasible and beneficial. Two numerical...

Quantitative Analysis of Variability and Uncertainty in Environmental Data and Models. Volume 1. Theory and Methodology Based Upon Bootstrap Simulation

Energy Technology Data Exchange (ETDEWEB)

Frey, H. Christopher [North Carolina State University, Raleigh, NC (United States); Rhodes, David S. [North Carolina State University, Raleigh, NC (United States)

1999-04-30

This is Volume 1 of a two-volume set of reports describing work conducted at North Carolina State University sponsored by Grant Number DE-FG05-95ER30250 by the U.S. Department of Energy. The title of the project is “Quantitative Analysis of Variability and Uncertainty in Acid Rain Assessments.” The work conducted under sponsorship of this grant pertains primarily to two main topics: (1) development of new methods for quantitative analysis of variability and uncertainty applicable to any type of model; and (2) analysis of variability and uncertainty in the performance, emissions, and cost of electric power plant combustion-based NOx control technologies. These two main topics are reported separately in Volumes 1 and 2.

Activity-based costing methodology as tool for costing in hematopathology laboratory.

Science.gov (United States)

Gujral, Sumeet; Dongre, Kanchan; Bhindare, Sonal; Subramanian, P G; Narayan, Hkv; Mahajan, Asim; Batura, Rekha; Hingnekar, Chitra; Chabbria, Meenu; Nair, C N

2010-01-01

Cost analysis in laboratories represents a necessary phase in their scientific progression. To calculate indirect cost and thus total cost per sample of various tests at Hematopathology laboratory (HPL). Activity-based costing (ABC) method is used to calculate per cost test of the hematopathology laboratory. Information is collected from registers, purchase orders, annual maintenance contracts (AMCs), payrolls, account books, hospital bills and registers along with informal interviews with hospital staff. Cost per test decreases as total number of samples increases. Maximum annual expense at the HPL is on reagents and consumables followed by manpower. Cost per test is higher for specialized tests which interpret morphological or flow data and are done by a pathologist. Despite several limitations and assumptions, this was an attempt to understand how the resources are consumed in a large size government-run laboratory. The rate structure needs to be revised for most of the tests, mainly for complete blood counts (CBC), bone marrow examination, coagulation tests and Immunophenotyping. This costing exercise is laboratory specific and each laboratory needs to do its own costing. Such an exercise may help a laboratory redesign its costing structure or at least understand the economics involved in the laboratory management.

Cost-price estimation of clinical laboratory services based on activity-based costing: A case study from a developing country.

Science.gov (United States)

Mouseli, Ali; Barouni, Mohsen; Amiresmaili, Mohammadreza; Samiee, Siamak Mirab; Vali, Leila

2017-04-01

It is believed that laboratory tariffs in Iran don't reflect the real costs. This might expose private laboratories at financial hardship. Activity Based Costing is widely used as a cost measurement instrument to more closely approximate the true cost of operations. This study aimed to determine the real price of different clinical tests of a selected private clinical laboratory. This study was a cross sectional study carried out in 2015. The study setting was the private laboratories in the city of Kerman, Iran. Of 629 tests in the tariff book of the laboratory (relative value), 188 tests were conducted in the laboratory that used Activity Based Costing (ABC) methodology to estimate cost-price. Analyzing and cost-price estimating of laboratory services were performed by MY ABCM software Version 5.0. In 2015, the total costs were $641,645. Direct and indirect costs were 78.3% and 21.7% respectively. Laboratory consumable costs by 37% and personnel costs by 36.3% had the largest share of the costing. Also, group of hormone tests cost the most $147,741 (23.03%), and other tests group cost the least $3,611 (0.56%). Also after calculating the cost of laboratory services, a comparison was made between the calculated price and the private sector's tariffs in 2015. This study showed that there was a difference between costs and tariffs in the private laboratory. One way to overcome this problem is to increase the number of laboratory tests with regard to capacity of the laboratories.

MRI Volume Fusion Based on 3D Shearlet Decompositions.

Science.gov (United States)

Duan, Chang; Wang, Shuai; Wang, Xue Gang; Huang, Qi Hong

2014-01-01

Nowadays many MRI scans can give 3D volume data with different contrasts, but the observers may want to view various contrasts in the same 3D volume. The conventional 2D medical fusion methods can only fuse the 3D volume data layer by layer, which may lead to the loss of interframe correlative information. In this paper, a novel 3D medical volume fusion method based on 3D band limited shearlet transform (3D BLST) is proposed. And this method is evaluated upon MRI T2* and quantitative susceptibility mapping data of 4 human brains. Both the perspective impression and the quality indices indicate that the proposed method has a better performance than conventional 2D wavelet, DT CWT, and 3D wavelet, DT CWT based fusion methods.

MRI Volume Fusion Based on 3D Shearlet Decompositions

Directory of Open Access Journals (Sweden)

Chang Duan

2014-01-01

Full Text Available Nowadays many MRI scans can give 3D volume data with different contrasts, but the observers may want to view various contrasts in the same 3D volume. The conventional 2D medical fusion methods can only fuse the 3D volume data layer by layer, which may lead to the loss of interframe correlative information. In this paper, a novel 3D medical volume fusion method based on 3D band limited shearlet transform (3D BLST is proposed. And this method is evaluated upon MRI T2* and quantitative susceptibility mapping data of 4 human brains. Both the perspective impression and the quality indices indicate that the proposed method has a better performance than conventional 2D wavelet, DT CWT, and 3D wavelet, DT CWT based fusion methods.

ACTIVITY-BASED COST ALLOCATION AND FUNCTION ANALYZES IN TRADE

Directory of Open Access Journals (Sweden)

TÜNDE VERES

2011-01-01

Full Text Available In this paper the author is thinking about the efficiency analyzes of trading. The most important evaluation factors of trade are the sales value, volume and the margin. Of course the easiest and fastest way is to follow the market situation by the turnover but for long term thinking the sales companies need to concentrate also for efficiency. Trading activity has some functions which can deeply effect for the final result and this is the reason to calculate their clear and reliable costs is an important condition of the decision making. The author reviews the cost categories and the basic functions in trading activity to find possible ways getting reliable information.

Aneurysm coil embolization: cost per volumetric filling analysis and strategy for cost reduction.

Science.gov (United States)

Wang, Charlie; Ching, Esteban Cheng; Hui, Ferdinand K

2016-05-01

One of the primary device expenditures associated with the endovascular treatment of aneurysms is that of detachable coils. Analyzing the cost efficiency of detachable coils is difficult, given the differences in design, implantable volume, and the presence of additives. However, applying a volume per cost metric may provide an index analogous to unit price found in grocery stores. The price information for 509 different coils belonging to 31 different coil lines, available as of September 2013, was obtained through the inventory management system at the study site, and normalized to the price of the least expensive coil. Values were used to calculate the logarithmic ratio of volume over cost. Operator choice among coil sizes can vary the material costs by five-fold in a hypothetical aneurysm. The difference in coil costs as a function of cost per volume of coil can vary tremendously. Using the present pricing algorithms, using the longest available length at a particular helical dimension and system yields improved efficiency. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

Costs in the agricultural enterprises in connection with controlling system

OpenAIRE

Lenka Hudáková Stašová

2007-01-01

We analyse the development of total own costs in two formed sets of agricultural enterprises in this paper. We compare the analysis in both sets and we specify an important problem which results from the analysis – high total own costs. We propose the alternative of the allocation precising of total own costs for products by using the Activity Based Costing Method instead of traditional calculation methods own costs. The principle of this Method lies in double-stage allocation of the own cost...

Activity-Based Costing & Warm Fuzzies - Costing, Presentation & Framing Influences on Decision-Making ~ A Business Optimization Simulation ~