MANUFACTURING PRICES, PRODUCTIVITY, AND LABOR COSTS IN 5 ECONOMIES

NARCIS (Netherlands)

VANARK, B

The United States continues to surge ahead of other major industrial economies in terms of lower prices, higher levels of labor productivity, and better unit labor cost performance; while the depreciation of the dollar plays an important role, real productivity gains are important as well.

Economic Indicators of the Farm Sector. Costs of Production, 1986.

Science.gov (United States)

Economic Research Service (USDA), Washington, DC.

This report contains 121 tables that estimate the costs of production of various commodities on United States farms in 1986. The report first assesses costs and returns on a per-unit basis, such as one acre or one animal, under three sections of a budget: cash receipts, cash expenses, and economic costs. The budgets are based on national…

Availability and cost functions for periodically inspected preventively maintained units

International Nuclear Information System (INIS)

Vaurio, J.K.

1999-01-01

Unavailability and cost rate functions are developed for components whose failures can occur randomly but they are detected only by periodic testing or inspections. If a failure occurs between consecutive inspections, the unit remains failed until the next inspection. Components are renewed by preventive maintenance periodically, or by repair or replacement after a failure, whichever occurs first (age-replacement). The model takes into account finite repair and maintenance durations as well as costs due to testing, repair, maintenance and lost production or accidents. For normally operating units the time-related penalty is loss of production. For standby safety equipment it is the expected cost of an accident that can happen when the component is down due to a dormant failure, repair or maintenance. The objective of maintenance optimization is to minimize the total cost rate by proper selection of two intervals, one for inspections and one for replacements. General conditions and techniques are developed for solving optimal test and maintenance intervals, with and without constraints on the production loss or accident rate. Insights are gained into how the optimal intervals depend on various cost parameters and reliability characteristics

[Unit cost variation in a social security company in Querétaro, México].

Science.gov (United States)

Villarreal-Ríos, Enrique; Campos-Esparza, Maribel; Garza-Elizondo, María E; Martínez-González, Lidia; Núñez-Rocha, Georgina M; Romero-Islas, Nestor R

2006-01-01

Comparing unit cost variation between departments and reasons for consultation in outpatient health services provided by a social security company from Querétaro, Mexico. A study of costs (in US dollars) was carried out in outpatient health service units during 2004. Fixed unit costs were estimated per department and adjusted for one year's productivity. Material, physical and consumer resources were included. Weighting was assigned to resources invested in each department. Unit cost was estimated by using the micro cost technique; medicaments, materials used during treatment and reagents were considered to be consumer items. Unit cost resulted from adding fixed unit cost to the variable unit cost corresponding to the reason for consulting. Units costs were then compared between the medical units. Unit cost per month for diabetic treatment varied from 34.8 US dollars, 32,2 US dollars to US 34 US dollars, pap smear screening test costs were 7,2 US dollars, 8,7 US dollars and 7,3 US dollars and dental treatment 27 US dollars, 33 US dollars, 6 and 28,7 US dollars. Unit cost variation was more important in the emergency room and the dental service.

CONSOLIDATED COST ACCOUNTING AT MEAT AND FAT PRODUCTION: METHODOLOGY AND PRACTICE

Directory of Open Access Journals (Sweden)

Volodymyr Kushnir

2017-08-01

Full Text Available Aim of the article is to study and improve methods of consolidated cost accounting at meat and fat production to obtain detailed information about production costs and to find ways to reduce the cost of meat production. It is offered to account expenses at meat and fat department for individual production areas that will receive detailed information for the purposes of control, analysis, calculation and reporting. For expedient budgeting activities of each structural unit of meat and fat production and for needs to saving production is proposed to reflect the costs of each production plant to separate groups of analytical accounts. Key words: consolidated accounting, production costs of meat and fat production, cost accounting.

Low cost solar array project production process and equipment task. A Module Experimental Process System Development Unit (MEPSDU)

Science.gov (United States)

1981-01-01

Technical readiness for the production of photovoltaic modules using single crystal silicon dendritic web sheet material is demonstrated by: (1) selection, design and implementation of solar cell and photovoltaic module process sequence in a Module Experimental Process System Development Unit; (2) demonstration runs; (3) passing of acceptance and qualification tests; and (4) achievement of a cost effective module.

The impact of unit cost reductions on gross profit: Increasing or decreasing returns?

Directory of Open Access Journals (Sweden)

Ely Dahan

2011-09-01

Full Text Available We suggest that marketers actively participate in reducing unit costs during new product development, consistent with the theme of integrated marketing and manufacturing. Most marketing managers misjudge the impact on gross profit of reducing variable unit manufacturing costs, mistakenly believing that such cost reductions yield decreasing or linear returns while they actually generate increasing returns.

Expanding the usefulness of unit supply cost

International Nuclear Information System (INIS)

McKenzie, M.B.; Petr, K.

1992-01-01

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

Cost reduction in deep water production systems

International Nuclear Information System (INIS)

Beltrao, R.L.C.

1995-01-01

This paper describes a cost reduction program that Petrobras has conceived for its deep water field. Beginning with the Floating Production Unit, a new concept of FPSO was established where a simple system, designed to long term testing, can be upgraded, on the location, to be the definitive production unit. Regarding to the subsea system, the following projects will be considered. (1) Subsea Manifold: There are two 8-well-diverless manifolds designed for 1,000 meters presently under construction and after a value analysis, a new design was achieved for the next generation. Both projects will be discussed and a cost evaluation will also be provided. (2) Subsea Pipelines: Petrobras has just started a large program aiming to reduce cost on this important item. There are several projects such as hybrid (flexible and rigid) pipes for large diameter in deep water, alternatives laying methods, rigid riser on FPS, new material...etc. The authors intend to provide an overview of each project

Analysis of Unit Process Cost for an Engineering-Scale Pyroprocess Facility Using a Process Costing Method in Korea

Directory of Open Access Journals (Sweden)

Sungki Kim

2015-08-01

Full Text Available Pyroprocessing, which is a dry recycling method, converts spent nuclear fuel into U (Uranium/TRU (TRansUranium metal ingots in a high-temperature molten salt phase. This paper provides the unit process cost of a pyroprocess facility that can process up to 10 tons of pyroprocessing product per year by utilizing the process costing method. Toward this end, the pyroprocess was classified into four kinds of unit processes: pretreatment, electrochemical reduction, electrorefining and electrowinning. The unit process cost was calculated by classifying the cost consumed at each process into raw material and conversion costs. The unit process costs of the pretreatment, electrochemical reduction, electrorefining and electrowinning were calculated as 195 US$/kgU-TRU, 310 US$/kgU-TRU, 215 US$/kgU-TRU and 231 US$/kgU-TRU, respectively. Finally the total pyroprocess cost was calculated as 951 US$/kgU-TRU. In addition, the cost driver for the raw material cost was identified as the cost for Li3PO4, needed for the LiCl-KCl purification process, and platinum as an anode electrode in the electrochemical reduction process.

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.

An innovative design of small low head hydropower units for low cost decentralized production

International Nuclear Information System (INIS)

Holmen, E.; Dennehy, T.

1991-01-01

Design allowing turbine operation at heads as low as 1m and operating at a rotational speed of 500 RPM at a flow of 2.6m 3 /s and a runner diameter of 700 mm. This eliminates the need for a gear box and helps in achieving efficiency of 60% in the case of a 21 kW installation at a 1m head site and 85% with a 69 kW 3.2m head site. Present turbine designs for such low head sites are very expensive to produce and have a low efficiency. The design uses an all plastic waterway, guide vane assembly and reinforced plastic runner blades. There will be a short pay-back period, for example 4.5 years in the case of a 21 kW unit and 2.0 years in case of the 69 kW unit. These payback periods assume a cost per kW of 0.00 ECU. Design is attractive for decentralized production. 3 figs

Time Domain Partitioning of Electricity Production Cost Simulations

Energy Technology Data Exchange (ETDEWEB)

Barrows, C. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Hummon, M. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Jones, W. [National Renewable Energy Lab. (NREL), Golden, CO (United States); Hale, E. [National Renewable Energy Lab. (NREL), Golden, CO (United States)

2014-01-01

Production cost models are often used for planning by simulating power system operations over long time horizons. The simulation of a day-ahead energy market can take several weeks to compute. Tractability improvements are often made through model simplifications, such as: reductions in transmission modeling detail, relaxation of commitment variable integrality, reductions in cost modeling detail, etc. One common simplification is to partition the simulation horizon so that weekly or monthly horizons can be simulated in parallel. However, horizon partitions are often executed with overlap periods of arbitrary and sometimes zero length. We calculate the time domain persistence of historical unit commitment decisions to inform time domain partitioning of production cost models. The results are implemented using PLEXOS production cost modeling software in an HPC environment to improve the computation time of simulations while maintaining solution integrity.

The societal cost of heroin use disorder in the United States.

Directory of Open Access Journals (Sweden)

Ruixuan Jiang

Full Text Available Heroin use in the United States has reached epidemic proportions. The objective of this paper is to estimate the annual societal cost of heroin use disorder in the United States in 2015 US dollars.An analytic model was created that included incarceration and crime; treatment for heroin use disorder; chronic infectious diseases (HIV, Hepatitis B, Hepatitis C, and Tuberculosis and their treatments; treatment of neonatal abstinence syndrome; lost productivity; and death by heroin overdose.Using literature-based estimates to populate the model, the cost of heroin use disorder was estimated to be $51.2 billion in 2015 US dollars ($50,799 per heroin user. One-way sensitivity analyses showed that overall cost estimates were sensitive to the number of heroin users, cost of HCV treatment, and cost of incarcerating heroin users.The annual cost of heroin use disorder to society in the United States emphasizes the need for sustained investment in healthcare and non-healthcare related strategies that reduce the likelihood of abuse and provide care and support for users to overcome the disorder.

Fusion reactor design studies: standard unit costs and cost scaling rules

International Nuclear Information System (INIS)

Schulte, S.C.; Bickford, W.E.; Willingham, C.E.; Ghose, S.K.; Walker, M.G.

1979-09-01

This report establishes standard unit costs and scaling rules for estimating costs of material, equipment, land, and labor components used in magnetic confinement fusion reactor plant construction and operation. Use of the standard unit costs and scaling rules will add uniformity to cost estimates, and thus allow valid comparison of the economic characteristics of various reactor concepts

The average unit production cost of blood in Zimbabwe from a provider's perspective

NARCIS (Netherlands)

Mafirakureva, N.; Nyoni, H.; Chikwereti, R.; Khoza, S.; Mvere, D.A.; Emmanuel, J.C.; Postma, M.J.; Van Hulst, M.

2014-01-01

Background/Case Studies: Blood utilization and blood transfusion costs are generally perceived to be increasing at a time when healthcare budgets continue being constricted. There is a paucity of published data on the production costs of blood and the costs of blood transfusion in sub-Saharan

Operational costs induced by fluctuating wind power production in Germany and Scandinavia

DEFF Research Database (Denmark)

Meibom, Peter; Weber, C.; Barth, R.

2009-01-01

Adding wind power generation in a power system changes the operational patterns of the existing units due to the variability and partial predictability of wind power production. For large amounts of wind power production, the expectation is that the specific operational costs (fuel costs, start......-up costs, variable operation and maintenance costs, costs of consuming CO2 emission permits) of the other power plants will increase due to more operation time in part-load and more start-ups. The change in operational costs induced by the wind power production can only be calculated by comparing...... the operational costs in two power system configurations: with wind power production and with alternative wind production having properties such as conventional production, that is, being predictable and less variable. The choice of the characteristics of the alternative production is not straightforward...

Impact of solar energy cost on water production cost of seawater desalination plants in Egypt

International Nuclear Information System (INIS)

Lamei, A.; Zaag, P. van der; Munch, E.

2008-01-01

Many countries in North Africa and the Middle East are experiencing localized water shortages and are now using desalination technologies with either reverse osmosis (RO) or thermal desalination to overcome part of this shortage. Desalination is performed using electricity, mostly generated from fossil fuels with associated greenhouse gas emissions. Increased fuel prices and concern over climate change are causing a push to shift to alternative sources of energy, such as solar energy, since solar radiation is abundant in this region all year round. This paper presents unit production costs and energy costs for 21 RO desalination plants in the region. An equation is proposed to estimate the unit production costs of RO desalination plants as a function of plant capacity, price of energy and specific energy consumption. This equation is used to calculate unit production costs for desalinated water using photovoltaic (PV) solar energy based on current and future PV module prices. Multiple PV cells are connected together to form a module or a panel. Unit production costs of desalination plants using solar energy are compared with conventionally generated electricity considering different prices for electricity. The paper presents prices for both PV and solar thermal energy. The paper discusses at which electricity price solar energy can be considered economical to be used for RO desalination; this is independent of RO plant capacity. For countries with electricity prices of 0.09 US$/kWh, solar-generated electricity (using PV) can be competitive starting from 2 US$/W p (W p is the number of Watts output under standard conditions of sunlight). For Egypt (price of 0.06 US$/kWh), solar-generated electricity starts to be competitive from 1 US$/W p . Solar energy is not cost competitive at the moment (at a current module price for PV systems including installation of 8 US$/W p ), but advances in the technology will continue to drive the prices down, whilst penalties on usage

Lamb Production Costs: Analyses of Composition and Elasticities Analysis of Lamb Production Costs

Directory of Open Access Journals (Sweden)

C. Raineri

2015-08-01

Full Text Available Since lamb is a commodity, producers cannot control the price of the product they sell. Therefore, managing production costs is a necessity. We explored the study of elasticities as a tool for basing decision-making in sheep production, and aimed at investigating the composition and elasticities of lamb production costs, and their influence on the performance of the activity. A representative sheep production farm, designed in a panel meeting, was the base for calculation of lamb production cost. We then performed studies of: i costs composition, and ii cost elasticities for prices of inputs and for zootechnical indicators. Variable costs represented 64.15% of total cost, while 21.66% were represented by operational fixed costs, and 14.19% by the income of the factors. As for elasticities to input prices, the opportunity cost of land was the item to which production cost was more sensitive: a 1% increase in its price would cause a 0.2666% increase in lamb cost. Meanwhile, the impact of increasing any technical indicator was significantly higher than the impact of rising input prices. A 1% increase in weight at slaughter, for example, would reduce total cost in 0.91%. The greatest obstacle to economic viability of sheep production under the observed conditions is low technical efficiency. Increased production costs are more related to deficient zootechnical indexes than to high expenses.

Commerical electric power cost studies. Capital cost addendum multi-unit coal and nuclear stations

International Nuclear Information System (INIS)

1977-09-01

This report is the culmination of a study performed to develop designs and associated capital cost estimates for multi-unit nuclear and coal commercial electric power stations, and to determine the distribution of these costs among the individual units. This report addresses six different types of 2400 MWe (nominal) multi-unit stations as follows: Two Unit PWR Station-1139 MWe Each, Two Unit BWR Station-1190 MWe Each, Two Unit High Sulfur Coal-Fired Station-1232 MWe Each, Two Unit Low Sulfur Coal-Fired Station-1243 MWe Each, Three Unit High Sulfur Coal-Fired Station-794 MWe Each, Three Unit Low Sulfur Coal-Fired Station-801 MWe Each. Recent capital cost studies performed for ERDA/NRC of single unit nuclear and coal stations are used as the basis for developing the designs and costs of the multi-unit stations. This report includes the major study groundrules, a summary of single and multi-unit stations total base cost estimates, details of cost estimates at the three digit account level and plot plan drawings for each multi-unit station identified

Production rates and costs of cable yarding wood residue from clearcut units

Science.gov (United States)

Chris B. LeDoux

1984-01-01

Wood residue is a little used source of fiber, chips, and fuel because harvest costs are largely unknown. This study calculates incremental production rates and costs for yarding and loading logging residue in clearcut old-growth Douglas-fir/western hemlock forests. Harvest operations were observed for two timber sales in western Oregon. Three different cable yarding...

Low-cost inertial measurement unit.

Energy Technology Data Exchange (ETDEWEB)

Deyle, Travis Jay

2005-03-01

Sandia National Laboratories performs many expensive tests using inertial measurement units (IMUs)--systems that use accelerometers, gyroscopes, and other sensors to measure flight dynamics in three dimensions. For the purpose of this report, the metrics used to evaluate an IMU are cost, size, performance, resolution, upgradeability and testing. The cost of a precision IMU is very high and can cost hundreds of thousands of dollars. Thus the goals and results of this project are as follows: (1) Examine the data flow in an IMU and determine a generic IMU design. (2) Discuss a high cost IMU implementation and its theoretically achievable results. (3) Discuss design modifications that would save money for suited applications. (4) Design and implement a low cost IMU and discuss its theoretically achievable results. (5) Test the low cost IMU and compare theoretical results with empirical results. (6) Construct a more streamlined printed circuit board design reducing noise, increasing capabilities, and constructing a self-contained unit. Using these results, we can compare a high cost IMU versus a low cost IMU using the metrics from above. Further, we can examine and suggest situations where a low cost IMU could be used instead of a high cost IMU for saving cost, size, or both.

Thermoeconomic cost analysis of CO_2 compression and purification unit in oxy-combustion power plants

International Nuclear Information System (INIS)

Jin, Bo; Zhao, Haibo; Zheng, Chuguang

2015-01-01

Highlights: • Thermoeconomic cost analysis for CO_2 compression and purification unit is conducted. • Exergy cost and thermoeconomic cost occur in flash separation and mixing processes. • Unit exergy costs for flash separator and multi-stream heat exchanger are identical. • Multi-stage CO_2 compressor contributes to the minimum unit exergy cost. • Thermoeconomic performance for optimized CPU is enhanced. - Abstract: High CO_2 purity products can be obtained from oxy-combustion power plants through CO_2 compression and purification unit (CPU) based on phase separation method. To identify cost formation process and potential energy savings for CPU, detailed thermoeconomic cost analysis based on structure theory of thermoeconomics is applied to an optimized CPU (with double flash separators). It is found that the largest unit exergy cost occurs in the first separation process while the multi-stage CO_2 compressor contributes to the minimum unit exergy cost. In two flash separation processes, unit exergy costs for the flash separator and multi-stream heat exchanger are identical but their unit thermoeconomic costs are different once monetary cost for each device is considered. For cost inefficiency occurring in CPU, it mainly derives from large exergy costs and thermoeconomic costs in the flash separation and mixing processes. When compared with an unoptimized CPU, thermoeconomic performance for the optimized CPU is enhanced and the maximum reduction of 5.18% for thermoeconomic cost is attained. To achieve cost effective operation, measures should be taken to improve operations of the flash separation and mixing processes.

Replacement energy costs for nuclear electricity-generating units in the United States: 1997--2001. Volume 4

International Nuclear Information System (INIS)

VanKuiken, J.C.; Guziel, K.A.; Tompkins, M.M.; Buehring, W.A.

1997-09-01

This report updates previous estimates of replacement energy costs for potential short-term shutdowns of 109 US nuclear electricity-generating units. This information was developed to assist the US Nuclear Regulatory Commission (NRC) in its regulatory impact analyses, specifically those that examine the impacts of proposed regulations requiring retrofitting of or safety modifications to nuclear reactors. Such actions might necessitate shutdowns of nuclear power plants while these changes are being implemented. The change in energy cost represents one factor that the NRC must consider when deciding to require a particular modification. Cost estimates were derived from probabilistic production cost simulations of pooled utility system operations. Factors affecting replacement energy costs, such as random unit failures, maintenance and refueling requirements, and load variations, are treated in the analysis. This report describes an abbreviated analytical approach as it was adopted to update the cost estimates published in NUREG/CR-4012, Vol. 3. The updates were made to extend the time frame of cost estimates and to account for recent changes in utility system conditions, such as change in fuel prices, construction and retirement schedules, and system demand projects

Basic Research about Calculation of the Decommissioning Unit Cost based on The KRR-2 Decommissioning Project

Energy Technology Data Exchange (ETDEWEB)

Song, Chan-Ho; Park, Hee-Seong; Ha, Jea-Hyun; Jin, Hyung-Gon; Park, Seung-Kook [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

2015-05-15

The KAERI be used to calculate the decommissioning cost and manage the data of decommissioning activity experience through systems such as the decommissioning information management system (DECOMMIS), Decommissioning Facility Characterization DB System (DEFACS), decommissioning work-unit productivity calculation system (DEWOCS). Some country such as Japan and The United States have the information for decommissioning experience of the NPP and publish reports on decommissioning cost analysis. These reports as valuable data be used to compare with the decommissioning unit cost. In particular, need a method to estimate the decommissioning cost of the NPP because there is no decommissioning experience of NPP in case of Korea. makes possible to predict the more precise prediction about the decommissioning unit cost. But still, there are many differences on calculation for the decommissioning unit cost in domestic and foreign country. Typically, it is difficult to compare with data because published not detailed reports. Therefore, field of estimation for decommissioning cost have to use a unified framework in order to the decommissioning cost be provided to exact of the decommissioning cost.

Basic Research about Calculation of the Decommissioning Unit Cost based on The KRR-2 Decommissioning Project

International Nuclear Information System (INIS)

Song, Chan-Ho; Park, Hee-Seong; Ha, Jea-Hyun; Jin, Hyung-Gon; Park, Seung-Kook

2015-01-01

The KAERI be used to calculate the decommissioning cost and manage the data of decommissioning activity experience through systems such as the decommissioning information management system (DECOMMIS), Decommissioning Facility Characterization DB System (DEFACS), decommissioning work-unit productivity calculation system (DEWOCS). Some country such as Japan and The United States have the information for decommissioning experience of the NPP and publish reports on decommissioning cost analysis. These reports as valuable data be used to compare with the decommissioning unit cost. In particular, need a method to estimate the decommissioning cost of the NPP because there is no decommissioning experience of NPP in case of Korea. makes possible to predict the more precise prediction about the decommissioning unit cost. But still, there are many differences on calculation for the decommissioning unit cost in domestic and foreign country. Typically, it is difficult to compare with data because published not detailed reports. Therefore, field of estimation for decommissioning cost have to use a unified framework in order to the decommissioning cost be provided to exact of the decommissioning cost

Principles for determining the economic competence of production units

Energy Technology Data Exchange (ETDEWEB)

Gubanova, O D; Makhlina, M I

1980-01-01

In the general plan for controlling the sector ''Geology and Exploration of the Depths'', a reduction is stipulated in the number of independent organizations and their inclusion as production units in the production geological associations. Distribution of rights and duties between the association and the production units is very important. Presentation to rights of the leaders to the lowest level to independently solve operational questions allows the leadership of the association to focus attention on solving major problems. The production units are given qualitative fulfillment of geological and production assignments, guarantee of improved efficiency of work, labor productivity and decrease in cost of the work; introduction of the latest achievements of science and technology; observation of the regime for conservation and efficient use of monetary resources, material and labor resources. There are natural interrelationships between specialization of production, centralization of the control functions and a change in the volume of authority of the production units. The legal status of the production unit is presented in two documents: statutes on the production geological association and statutes on the given production unit approved by the general director of the association. Principles are revealed for centralizing the rights needed to fulfill the functions following from national economic responsibility of the production geological association. This is long-term planning and forecasting, control of scientific-technical progress, scientific research, etc., control of the property, establishment of unified conditions for organization of labor and wages, construction, etc.

Analisis Unit Cost Sectio Caesaria dengan Metode Activity Based Costing di Rumah Sakit Bhayangkara Yogyakarta

Directory of Open Access Journals (Sweden)

Tsalisah Damayanti

2017-01-01

Full Text Available This study aims to analyze the unit cost of sectio Caesaria by ABC method, second to analyze the differences between the unit cost calculation of Sectio Caesaria by ABC method with applied cost. Unit cost analysis was conducted at Sectio Caesaria procedure without comorbidities or complications. Data that used in the form of primary data interviews with specialists Obgyn and secondary data financial data and hospitals profiles. The result of the calculation of unit cost of Sectio Caesaria service through Activity Based Costing approach is still lower than INA CBG’s tariff.

Historical plant cost and annual production expenses for selected electric plants, 1982

International Nuclear Information System (INIS)

1984-01-01

This publication is a composite of the two prior publications, Hydroelectric Plant Construction Cost and Annual Production Expenses and Thermal-Electric Plant Construction Cost and Annual Production Expenses. Beginning in 1979, Thermal-Electric Plant Construction Cost and Annual Production Expenses contained information on both steam-electric and gas-turbine electric plant construction cost and annual production expenses. The summarized historical plant cost described under Historical Plant Cost in this report is the net cumulative-to-date actual outlays or expenditures for land, structures, and equipment to the utility. Historical plant cost is the initial investment in plant (cumulative to the date of initial commercial operation) plus the costs of all additions to the plant, less the value of retirements. Thus, historical plant cost includes expenditures made over several years, as modifications are made to the plant. Power Production Expenses is the reporting year's plant operation and maintenance expenses, including fuel expenses. These expenses do not include annual fixed charges on plant cost (capital costs) such as interest on debt, depreciation or amortization expenses, and taxes. Consequently, total production expenses and the derived unit costs are not the total cost of producing electric power at the various plants. This publication contains data on installed generating capacity, net generation, net capability, historical plant cost, production expenses, fuel consumption, physical and operating plant characteristics, and other relevant statistical information for selected plants

Operational costs induced by fluctuating wind power production in Germany and Scandinavia

Energy Technology Data Exchange (ETDEWEB)

Meibom, P. [Risoe National Lab., DTU, System Analysis Dept., Roskilde (Denmark); Weber, C. [Univ. Duisburg-Essen, Chai og Energy Management (Germany); Barth, R.; Brand, H. [Univ. of Stuttgart, Inst. of Energy Economics and the Rational Use of Energy (Germany)

2007-05-15

Adding wind power generation in a power system changes the operational patterns of the existing units due to the variability and unpredictability of wind power production. For large amounts of wind power production the expectation is that the operational costs of the other power plants will increase due to more operation time in part-load and more start-ups. The change in operational costs induced by the wind power production can only be calculated by comparing the operational costs in two power system configurations: with wind power production and with alternative production having properties like conventional production, i.e. being predictable and less variable. The choice of the characteristics of the alternative production is not straight forward and will therefore influence the operational costs induced by wind power production. This paper presents a method for calculating the change in operational costs due to wind power production using a stochastic optimization model covering the power systems in Germany and the Nordic countries. Two cases of alternative production are used to calculate the change in operational costs namely perfectly predictable wind power production enabling calculation of the costs connected to unpredictability, and constant wind power production enabling calculation of the operational costs connected to variability of wind power production. A 2010 case with three different wind power production penetration levels is analysed in the paper. (au)

Estimating the unit costs of public hospitals and primary healthcare centers.

Science.gov (United States)

Younis, Mustafa Z; Jaber, Samer; Mawson, Anthony R; Hartmann, Michael

2013-01-01

Many factors have affected the rise of health expenditures, such as high-cost medical technologies, changes in disease patterns and increasing demand for health services. All countries allocate a significant portion of resources to the health sector. In 2008, the gross domestic product of Palestine was estimated to be at $6.108bn (current price) or about $1697 per capita. Health expenditures are estimated at 15.6% of the gross domestic product, almost as much as those of Germany, Japan and other developed countries. The numbers of hospitals, hospital beds and primary healthcare centers in the country have all increased. The Ministry of Health (MOH) currently operates 27 of 76 hospitals, with a total of 3074 beds, which represent 61% of total beds of all hospitals in the Palestinian Authorities area. Also, the MOH is operating 453 of 706 Primary Health Care facilities. By 2007, about 40 000 people were employed in different sectors of the health system, with 33% employed by the MOH. This purpose of this study was to develop a financing strategy to help cover some or all of the costs involved in operating such institutions and to estimate the unit cost of primary and secondary programs and departments. A retrospective study was carried out on data from government hospitals and primary healthcare centers to identify and analyze the costs and output (patient-related services) and to estimate the unit cost of health services provided by hospitals and PHCs during the year 2008. All operating costs are assigned and allocated to the departments at MOH hospitals and primary health care centers (PPHCs) and are identified as overhead departments, intermediate-service and final-service departments. Intermediate-service departments provide procedures and services to patients in the final-service departments. The costs of the overhead departments are distributed to the intermediate-service and final-service departments through a step-down method, according to allocation

Bridging environmental and financial cost of dairy production: A case study of Irish agricultural policy.

Science.gov (United States)

Chen, Wenhao; Holden, Nicholas M

2018-02-15

The Irish agricultural policy 'Food Harvest 2020' is a roadmap for sectoral expansion and Irish dairy farming is expected to intensify, which could influence the environmental and economic performance of Irish milk production. Evaluating the total environmental impacts and the real cost of Irish milk production is a key step towards understanding the possibility of sustainable production. This paper addresses two main issues: aggregation of environmental impacts of Irish milk production by monetization, to understand the real cost of Irish milk production, including the environmental costs; and the effect of the agricultural policy 'Food Harvest 2020' on total cost (combining financial cost and environmental cost) of Irish milk production. This study used 2013 Irish dairy farming as a baseline, and defined 'bottom', 'target' and 'optimum' scenarios, according to the change of elementary inputs required to meet agricultural policy ambitions. The study demonstrated that the three monetization methods, Stepwise 2006, Eco-cost 2012 and EPS 2000, could be used for aggregating different environmental impacts into monetary unit, and to provide an insight for evaluating policy related to total environmental performance. The results showed that the total environmental cost of Irish milk production could be greater than the financial cost (up to €0.53/kg energy corrected milk). The dairy expansion policy with improved herbage utilization and fertilizer application could reduce financial cost and minimize the total environmental cost of per unit milk produced. Copyright © 2017 Elsevier B.V. All rights reserved.

Cost calculation model concerning small-scale production of chips and split firewood

International Nuclear Information System (INIS)

Ryynaenen, S.; Naett, H.; Valkonen, J.

1995-01-01

The TTS-Institute's Forestry Department has developed a computer-based cost calculation model for the production of wood chips and split firewood. This development work was carried out in conjunction with the nation-wide BIOENERGY -research programme. The said calculation model eases and speeds up the calculation of unit costs and resource needs in harvesting systems for wood chips and split firewood. The model also enables the user to find out how changes in the productivity and costs bases of different harvesting chains influences the unit costs of the system as a whole. The undertaking was composed of the following parts: clarification and modification of productivity bases for application in the model as mathematical models, clarification of machine and device costs bases, designing of the structure and functions of the calculation model, construction and testing of the model's 0-version, model calculations concerning typical chains, review of calculation bases, and charting of development needs focusing on the model. The calculation model was developed to serve research needs, but with further development it could be useful as a tool in forestry and agricultural extension work, related schools and colleges, and in the hands of firewood producers. (author)

Designing Cost-Competitive Technology Products through Cost Management

NARCIS (Netherlands)

Davila, T.; Wouters, Marc

2004-01-01

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

An Instructional Exercise in Cost-Raising Strategies, and Perfect Complements Production

Science.gov (United States)

Weisman, Dennis L.

2007-01-01

The author presents an account of the 1993 contract negotiations between the United Auto Workers (UAW) and Ford Motor Company to assist students in developing facility with perfect complements production and cost functions and cost-raising strategies. The author seeks an answer to why the UAW targeted Ford for contract negotiations to establish a…

An Analysis of Unit Costs at a Consolidated Supply Depot

Science.gov (United States)

1990-12-01

Not-For-Profit Setting,"The Accounting Review,July 1990. Horngren , C. T., Cost Accountinq:A Managerial Emphasis,3rd ed, Prentice-Hall Inc.,1972...sector has used concepts of unit costs for 4 decades. Any managerial or cost accounting text discusses in some length unit costs . For Defense contractors...the Cost Accounting Standards Board (CASB) provides guidance for contract costs . Unit costs include direct, indirect, and general and administrative

Improving Power System Modeling. A Tool to Link Capacity Expansion and Production Cost Models

Energy Technology Data Exchange (ETDEWEB)

Diakov, Victor [National Renewable Energy Lab. (NREL), Golden, CO (United States); Cole, Wesley [National Renewable Energy Lab. (NREL), Golden, CO (United States); Sullivan, Patrick [National Renewable Energy Lab. (NREL), Golden, CO (United States); Brinkman, Gregory [National Renewable Energy Lab. (NREL), Golden, CO (United States); Margolis, Robert [National Renewable Energy Lab. (NREL), Golden, CO (United States)

2015-11-01

Capacity expansion models (CEM) provide a high-level long-term view at the prospects of the evolving power system. In simulating the possibilities of long-term capacity expansion, it is important to maintain the viability of power system operation in the short-term (daily, hourly and sub-hourly) scales. Production-cost models (PCM) simulate routine power system operation on these shorter time scales using detailed load, transmission and generation fleet data by minimizing production costs and following reliability requirements. When based on CEM 'predictions' about generating unit retirements and buildup, PCM provide more detailed simulation for the short-term system operation and, consequently, may confirm the validity of capacity expansion predictions. Further, production cost model simulations of a system that is based on capacity expansion model solution are 'evolutionary' sound: the generator mix is the result of logical sequence of unit retirement and buildup resulting from policy and incentives. The above has motivated us to bridge CEM with PCM by building a capacity expansion - to - production cost model Linking Tool (CEPCoLT). The Linking Tool is built to onset capacity expansion model prescriptions onto production cost model inputs. NREL's ReEDS and Energy Examplar's PLEXOS are the capacity expansion and the production cost models, respectively. Via the Linking Tool, PLEXOS provides details of operation for the regionally-defined ReEDS scenarios.

Indirect costs and workplace productivity loss associated with non-Hodgkin lymphoma.

Science.gov (United States)

Yu, Justin S; Hansen, Ryan N; Valderrama, Adriana; Carlson, Josh J

2016-11-01

The objective of this study was to examine indirect costs and workplace productivity loss (defined as an aggregate measure of absenteeism, short-term disability, and long-term disability days) associated with non-Hodgkin lymphoma (NHL) from a societal perspective in a commercially insured working-age United States population. The MarketScan(®) Commercial Claims and Encounters and Health and Productivity Management Databases (2007-2013) were used in this study, with controls matched 3:1 to NHL patients. In comparison to controls, NHL patients incurred significantly more workplace productivity loss (31.99 days; 95% CI: 25.24 days, 38.73 days; p workplace productivity and higher associated indirect costs.

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

International Nuclear Information System (INIS)

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

2006-01-01

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

Low cost balancing unit design

Science.gov (United States)

Golembiovsky, Matej; Dedek, Jan; Slanina, Zdenek

2017-06-01

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

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.

U3O8 production cost analysis study

International Nuclear Information System (INIS)

1978-08-01

This report presents the User's Manual for the computer program resulting from Bechtel's uranium production cost analysis. The model incorporates engineering and financial costs of sandstone mining and milling in the western United States. It does not consider exploration costs. The model was written in Fortran V, IBM compatible. Inputs from the user are such items as: ore grades, open pit or underground mines, acid or carbonate leach, and debt/equity ratio. The user may either input the desired discounted cash flow rate of return and obtain the necessary U 3 O 8 price, or input an estimated U 3 O 8 price and obtain the resulting discounted cash flow rate of return

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.

The effect of CO2 regulations on the cost of corn ethanol production

Science.gov (United States)

Plevin, R. J.; Mueller, S.

2008-04-01

To explore the effect of CO2 price on the effective cost of ethanol production we have developed a model that integrates financial and emissions accounting for dry-mill corn ethanol plants. Three policy options are modeled: (1) a charge per unit of life cycle CO2 emissions, (2) a charge per unit of direct biorefinery emissions only, and (3) a low carbon fuel standard (LCFS). A CO2 charge on life cycle emissions increases production costs by between 0.005 and 0.008 l-1 per 10 Mg-1 CO2 price increment, across all modeled plant energy systems, with increases under direct emissions somewhat lower in all cases. In contrast, a LCFS increases the cost of production for selected plant energy systems only: a LCFS requiring reductions in average fuel global warming intensity (GWI) with a target of 10% below the 2005 baseline increases the production costs for coal-fired plants only. For all other plant types, the LCFS operates as a subsidy. The findings depend strongly on the magnitude of a land use change adder. Some land use change adders currently discussed in the literature will push the GWI of all modeled production systems above the LCFS target, flipping the CO2 price from a subsidy to a tax.

Minimizing activated carbons production cost

International Nuclear Information System (INIS)

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

2009-01-01

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

Cost Optimization of Product Families using Analytic Cost Models

DEFF Research Database (Denmark)

Brunø, Thomas Ditlev; Nielsen, Peter

2012-01-01

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

Evaluasi Penerapan Biaya Standar (Standard Costing) Dalam Meningkatkan Pengendalian Biaya Produksi (Studi Pada Unit Pakan Ternak Kud Karangploso)

OpenAIRE

Hamdani, Fahmi

2015-01-01

This time, the corporate world developing very fast, this condition demand the small corporate to survive between the competitors by producing products that have good quality and low prices. Companies need a benchmark or standard for benchmarking control production costs. This research is to find out the cost of the standard treatment within and to know what happened at Unit companie on 2013. Used of the study is a descriptive. The research is Unit of Feed KUD Karangploso in 2013. The results...

Production cost methods and data

Science.gov (United States)

Jeffe, R. E.; Fujita, T.

1975-01-01

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

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.

[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.

Production, Cost and Chip Characteristics of In-Woods Microchipping

Science.gov (United States)

J. Thompson; W. Sprinkle

2013-01-01

Emerging markets for biomass have increased the interest in producing microchips in the field. As a component of a large United States Department of Energy (DOE) funded project, microchipping has been trialed on a limited scale. The goal of the research was to evaluate the production, cost and chip characteristics of a mobile disc chipper configured to produce...

Valuing productivity costs in a changing macroeconomic environment: the estimation of colorectal cancer productivity costs using the friction cost approach.

Science.gov (United States)

Hanly, Paul; Koopmanschap, Marc; Sharp, Linda

2016-06-01

The friction cost approach (FCA) has been proposed as an alternative to the human capital approach for productivity cost valuation. However, FCA estimates are context dependent and influenced by extant macroeconomic conditions. We applied the FCA to estimate colorectal cancer labor productivity costs and assessed the impact of a changing macroeconomic environment on these estimates. Data from colorectal cancer survivors (n = 159) derived from a postal survey undertaken in Ireland March 2010 to January 2011 were combined with national wage data, population-level survival data, and occupation-specific friction periods to calculate temporary and permanent disability, and premature mortality costs using the FCA. The effects of changing labor market conditions between 2006 and 2013 on the friction period were modeled in scenario analyses. Costs were valued in 2008 euros. In the base-case, the total FCA per-person productivity cost for incident colorectal cancer patients of working age at diagnosis was €8543. In scenario 1 (a 2.2 % increase in unemployment), the fall in the friction period caused total productivity costs to decrease by up to 18 % compared to base-case estimates. In scenario 2 (a 9.2 % increase in unemployment), the largest decrease in productivity cost was up to 65 %. Adjusting for the vacancy rate reduced the effect of unemployment on the cost results. The friction period used in calculating labor productivity costs greatly affects the derived estimates; this friction period requires reassessment following changes in labor market conditions. The influence of changes in macroeconomic conditions on FCA-derived cost estimates may be substantial.

[Cost of intensive care in a German hospital: cost-unit accounting based on the InEK matrix].

Science.gov (United States)

Martin, J; Neurohr, C; Bauer, M; Weiss, M; Schleppers, A

2008-05-01

The aim of this study was to determine the actual cost per intensive care unit (ICU) day in Germany based on routine data from an electronic patient data management system as well as analysis of cost-driving factors. A differentiation between days with and without mechanical ventilation was performed. On the ICU of a German focused-care hospital (896 beds, 12 anesthesiology ICU beds), cost per treatment day was calculated with or without mechanical ventilation from the perspective of the hospital. Costs were derived retrospectively with respect to the period between January and October 2006 by cost-unit accounting based on routine data collected from the ICU patients. Patients with a length of stay of at least 2 days on the ICU were included. Demographic, clinical and economical data were analyzed for patient characterization. Data of 407 patients (217 male and 190 female) were included in the analysis, of which 159 patients (100 male, 59 female) were completely or partially mechanically ventilated. The mean simplified acute physiology (SAPS) II score at the onset of ICU stay was 28.2. Average cost per ICU day was 1,265 EUR and costs for ICU days with and without mechanical ventilation amounted to 1,426 EUR and 1,145 EUR, respectively. Personnel costs (50%) showed the largest cost share followed by drugs plus medicinal products (18%) and infrastructure (16%). For the first time, a cost analysis of intensive care in Germany was performed with routine data based on the matrix of the institute for reimbursement in hospitals (InEK). The results revealed a higher resource use on the ICU than previously expected. The large share of personnel costs on the ICU was evident but is comparable to other medical departments in the hospital. The need for mechanical ventilation increases the daily costs of resources by approximately 25%.

Hydropower Impacts on Electrical System Production Costs in the Southwest United States

Directory of Open Access Journals (Sweden)

Dominique M. Bain

2018-02-01

Full Text Available The Colorado River is an important natural resource for the Southwestern United States. Predicted climate change impacts include increased temperature, decreased rainfall and increased probability of drought in this region. Given the large amount of hydropower on the Colorado River and its importance to the bulk electricity system, this purpose of this study was to quantify the value hydropower in operating the electrical system, and examined changes in hydropower value and electricity costs under different possible future drought conditions and regional generation scenarios. The goal was to better understand how these scenarios affect operating costs of the bulk electrical system, as well as the value of the hydropower produced, and proposed a method for doing so. The calculated value of the hydroelectric power was nearly double the mean locational marginal price in the study area, about $73 to $75 for most scenarios, demonstrating a high value of the hydropower. In general, it was found that reduced water availability increased operating costs, and increased the value of the hydropower. A calculated value factor showed that when less hydroelectric power is available, the hydropower is more valuable. Furthermore, the value factor showed that the value of hydro increases with the addition of solar or the retirement of thermal generating resources.

A GIS cost model to assess the availability of freshwater, seawater, and saline groundwater for algal biofuel production in the United States.

Science.gov (United States)

Venteris, Erik R; Skaggs, Richard L; Coleman, Andre M; Wigmosta, Mark S

2013-05-07

A key advantage of using microalgae for biofuel production is the ability of some algal strains to thrive in waters unsuitable for conventional crop irrigation such as saline groundwater or seawater. Nonetheless, the availability of sustainable water supplies will provide significant challenges for scale-up and development of algal biofuels. We conduct a partial techno-economic assessment based on the availability of freshwater, saline groundwater, and seawater for use in open pond algae cultivation systems. We explore water issues through GIS-based models of algae biofuel production, freshwater supply (constrained to less than 5% of mean annual flow per watershed) and costs, and cost-distance models for supplying seawater and saline groundwater. We estimate that, combined, these resources can support 9.46 × 10(7) m(3) yr(-1) (25 billion gallons yr(-1)) of renewable biodiesel production in the coterminous United States. Achievement of larger targets requires the utilization of less water efficient sites and relatively expensive saline waters. Despite the addition of freshwater supply constraints and saline water resources, the geographic conclusions are similar to our previous results. Freshwater availability and saline water delivery costs are most favorable for the coast of the Gulf of Mexico and Florida peninsula, where evaporation relative to precipitation is moderate. As a whole, the barren and scrub lands of the southwestern U.S. have limited freshwater supplies, and large net evaporation rates greatly increase the cost of saline alternatives due to the added makeup water required to maintain pond salinity. However, this and similar analyses are particularly sensitive to knowledge gaps in algae growth/lipid production performance and the proportion of freshwater resources available, key topics for future investigation.

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.

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

Directory of Open Access Journals (Sweden)

Bunea-Bontaş Cristina Aurora

2013-04-01

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

The COST model for calculation of forest operations costs

NARCIS (Netherlands)

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

2014-01-01

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

The production costs of the French nuclear fleet. Synthesis and conclusions. Technical note

International Nuclear Information System (INIS)

2017-09-01

Whereas the French Energy Multi-year Programming (PPE) notably aims at preserving the purchasing power of consumers and the competitiveness of energy prices, this note aims at reporting an assessment of the production cost of the French present nuclear fleet, i.e. the electric power cost at the output of the production installation. The authors first discuss the choice for the methodology of 'cash costs' for the decision to continue of not the exploitation of existing units. They propose a mean assessment of about 33 euro/MWh, state that the present nuclear-based power production in France is profitable, and consider that there is no 'investment wall' to be faced in the near future. They also state that nuclear costs are hardly supposed to increase because they are little sensitive to uranium prices. They consider that dismantling and waste costs are covered at more than 100 per cent by dedicated assets. A technical note comes with this discussion. It discusses cost calculation methods, the assessment of the production cost of French existing reactors (second generation), and some additional elements regarding some cost components

Unit costs in international economic evaluations: resource costing of the Schizophrenia Outpatient Health Outcomes Study.

Science.gov (United States)

Urdahl, H; Knapp, M; Edgell, E T; Ghandi, G; Haro, J M

2003-01-01

We present unit costs corresponding to resource information collected in the Schizophrenia Outpatient Health Outcomes (SOHO) Study. The SOHO study is a 3-year, prospective, observational study of health outcomes associated with antipsychotic treatment in out-patients treated for schizophrenia. The study is being conducted across 10 European countries (Denmark, France, Germany, Greece, Ireland, Italy, the Netherlands, Portugal, Spain and the UK) and includes over 10,800 patients and over 1000 investigators. To identify the best available unit costs of hospital admissions, day care and psychiatrist out-patient visits, a tariff-based approach was used. Unit costs were obtained for nine of the 10 countries and were adjusted to 2000 price levels by consumer price indices and converted to US dollars using purchasing power parity rates (and on to Euro). The paper illustrates the need to balance the search for sound unit costs with pragmatic solutions in the costing of international economic evaluations.

Cost estimating for CERCLA remedial alternatives a unit cost methodology

International Nuclear Information System (INIS)

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

1995-06-01

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

Braille in the United States: Its Production, Distribution, and Use.

Science.gov (United States)

Goldish, Louis Harvey

The braille production system in the United States is described. Aspects treated are the following: the need for braille (the braille system), the market for braille (size and characteristics), sources of braille (producers and braille book source information), and present methods and costs of producing braille. Technological advances are…

Environmental costs of meat production

DEFF Research Database (Denmark)

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

2012-01-01

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

Manual for Reducing Educational Unit Costs in Latin American Countries.

Science.gov (United States)

Centro Multinacional de Investigacion Educativa, San Jose (Costa Rica).

Designed for educational administrators, this manual provides suggestions for reducing educational unit costs in Latin America without reducing the quality of the education. Chapter one defines unit cost concepts and compares the costs of the Latin American countries. Chapter two deals with the different policies which could affect the principal…

Product costing program for wood component manufacturers

Science.gov (United States)

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

2013-01-01

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

Costing the OMNIUM-G system 7500

Science.gov (United States)

Fortgang, H. R.

1980-01-01

A complete OMNIUM-G System 7500 was cost analyzed for annual production quantities ranging from 25 to 10,000 units per year. Parts and components were subjected to in-depth scrutiny to determine optimum manufacturing processes, coupled with make or buy decisions on materials and small parts. When production quantities increase both labor and material costs reduce substantially. A redesign of the system that was analyzed could result in lower costs when annual production runs approach 100,000 units/year. Material and labor costs for producing 25, 100, 25,000 and 100,00 units are given for 17 subassembly units.

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

Science.gov (United States)

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

2006-10-01

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

Optimal replacement policy of products with repair-cost threshold after the extended warranty

Institute of Scientific and Technical Information of China (English)

Lijun Shang; Zhiqiang Cai

2017-01-01

The reliability of the product sold under a warranty is usually maintained by the manufacturer during the warranty period. After the expiry of the warranty, however, the consumer confronts a problem about how to maintain the reliability of the product. This paper proposes, from the consumer's perspective, a replace-ment policy after the extended warranty, under the assumption that the product is sold under the renewable free replacement warranty (RFRW) policy in which the replacement is dependent on the repair-cost threshold. The proposed replacement policy is the replacement after the extended warranty is performed by the consumer based on the repair-cost threshold or preventive replacement (PR) age, which are decision variables. The expected cost rate model is derived from the consumer's perspective. The existence and uniqueness of the optimal solution that minimizes the expected cost rate per unit time are offered. Finally, a numeri-cal example is presented to exemplify the proposed model.

Unit Commitment With Dynamic Cycling Costs

OpenAIRE

Troy, Niamh; Flynn, Damian; Milligan, Michael R.; et al.

2012-01-01

Increased competition in the electricity sector and the integration of variable renewable energy sources is resulting in more frequent cycling of thermal plant. Thus, the wear-and-tear to generator components and the related costs are a growing concern for plant owners and system operators alike. This paper presents a formulation that can be implemented in a MIP dispatch model to dynamically model cycling costs based on unit operation. When implemented for a test system, the results show that...

Membrane reforming in converting natural gas to hydrogen: Production costs, Part II

Energy Technology Data Exchange (ETDEWEB)

Iaquaniello, G; Cosenza, S [Technip-KTI S.p.A., via Castello della Magliana 75, Rome (Italy); Giacobbe, F; Morico, B; Farace, A [Processi Innovativi s.r.l., L' Aquila (Italy)

2008-11-15

This paper evaluates the production costs of a hybrid system based on a new membrane reforming MRR concept to convert natural gas to hydrogen and electricity. Membrane reforming with hydrogen-selective, palladium-silver membranes pushes the chemical equilibrium and allows higher methane conversions at lower temperature such as 650 C. The new MRR concept formed of a series of modules is put forward herein. Each module is made up of a reforming step and an external membrane separation unit. The estimates, based on utilities costs of a typical Italian refinery (end of 2006), show that the production costs for the hybrid system are 30% less than conventional tubular steam reforming technology, and 13% less than a gas-fired cogeneration plant coupled with a conventional H{sub 2} plant. (author)

FORMALIZING PRODUCT COST DISTORTION: The Impact of Volume-Related Allocation Bases on Cost Information

Directory of Open Access Journals (Sweden)

Johnny Jermias

2003-09-01

Full Text Available The purpose o f this study is to formally analyze product cost distortions resulting from the process of allocating costs to products based on Activity-Based Costing (ABC and the conventional product costing systems. The model developed in this paper rigorously shows the impact of treating costs that are not volume related as if they are. The model demonstrates that the source of product cost distortion is the difference between the proportion of driver used by each product in ABC and the proportion of the base used by the same product in the conventional costing systems. The difference arises because the conventional costing systems ignore the existence of batch-related and product-related costs. The model predicts a positive association between volume and size diversity with product cost distortions. When interaction between volume and size diversity exists, the distortion is either mitigated or exacerbated. The magnitude of the distortion is jointly determined by the size of the differences and the size of the total indirect costs.

Vector Production in an Academic Environment: A Tool to Assess Production Costs

Science.gov (United States)

Boeke, Aaron; Doumas, Patrick; Reeves, Lilith; McClurg, Kyle; Bischof, Daniela; Sego, Lina; Auberry, Alisha; Tatikonda, Mohan

2013-01-01

Abstract Generating gene and cell therapy products under good manufacturing practices is a complex process. When determining the cost of these products, researchers must consider the large number of supplies used for manufacturing and the personnel and facility costs to generate vector and maintain a cleanroom facility. To facilitate cost estimates, the Indiana University Vector Production Facility teamed with the Indiana University Kelley School of Business to develop a costing tool that, in turn, provides pricing. The tool is designed in Microsoft Excel and is customizable to meet the needs of other core facilities. It is available from the National Gene Vector Biorepository. The tool allows cost determinations using three different costing methods and was developed in an effort to meet the A21 circular requirements for U.S. core facilities performing work for federally funded projects. The costing tool analysis reveals that the cost of vector production does not have a linear relationship with batch size. For example, increasing the production from 9 to18 liters of a retroviral vector product increases total costs a modest 1.2-fold rather than doubling in total cost. The analysis discussed in this article will help core facilities and investigators plan a cost-effective strategy for gene and cell therapy production. PMID:23360377

Alternative methods of modeling wind generation using production costing models

International Nuclear Information System (INIS)

Milligan, M.R.; Pang, C.K.

1996-08-01

This paper examines the methods of incorporating wind generation in two production costing models: one is a load duration curve (LDC) based model and the other is a chronological-based model. These two models were used to evaluate the impacts of wind generation on two utility systems using actual collected wind data at two locations with high potential for wind generation. The results are sensitive to the selected wind data and the level of benefits of wind generation is sensitive to the load forecast. The total production cost over a year obtained by the chronological approach does not differ significantly from that of the LDC approach, though the chronological commitment of units is more realistic and more accurate. Chronological models provide the capability of answering important questions about wind resources which are difficult or impossible to address with LDC models

COST BUDGETING WITH THE ROMANIAN BAKERY UNITS

Directory of Open Access Journals (Sweden)

RĂSCOLEAN ILIE

2017-11-01

Full Text Available A primary objective of management accounting is the possibility to estimate the total costs of a product or service works, which determines the development and implementation of specific managerial accounting systems that in addition to quantifying the immediate results aimed at achieving objectives such as customer orientation, labor productivity growth, the improvement of economic entities’ performance, establishing optimal outlets and prices and abandoning production-manufacture products that generate losses. Based on the progress of the investigations undertaken in the literature, the authors article demonstrates the need for achieving cost budgeting in the context of economic entities from the milling and bakeries industry, as mean of management control - by the example of S.C. AVANTI SRL Lupeni. The research in the field has led to the conduct of the study are awaited, being capable of demonstrating the viability of the management accounting organization at economic entities in the milling and bakery industry from Romania, in order to increase their performances. The results obtained by applying the costs budgeting allowed a rigorous cost control, which ultimately leads to an increase in the performance of the economic entity under study, as well as to the economic entities in the field that will apply the costs budgeting. At the end, the authors conclude regarding the importance of extending the framework for successfully implementing cost budgeting in the context of economic entities across the country.

Productivity costs in economic evaluations: past, present, future.

Science.gov (United States)

Krol, Marieke; Brouwer, Werner; Rutten, Frans

2013-07-01

Productivity costs occur when the productivity of individuals is affected by illness, treatment, disability or premature death. The objective of this paper was to review past and current developments related to the inclusion, identification, measurement and valuation of productivity costs in economic evaluations. The main debates in the theory and practice of economic evaluations of health technologies described in this review have centred on the questions of whether and how to include productivity costs, especially productivity costs related to paid work. The past few decades have seen important progress in this area. There are important sources of productivity costs other than absenteeism (e.g. presenteeism and multiplier effects in co-workers), but their exact influence on costs remains unclear. Different measurement instruments have been developed over the years, but which instrument provides the most accurate estimates has not been established. Several valuation approaches have been proposed. While empirical research suggests that productivity costs are best included in the cost side of the cost-effectiveness ratio, the jury is still out regarding whether the human capital approach or the friction cost approach is the most appropriate valuation method to do so. Despite the progress and the substantial amount of scientific research, a consensus has not been reached on either the inclusion of productivity costs in economic evaluations or the methods used to produce productivity cost estimates. Such a lack of consensus has likely contributed to ignoring productivity costs in actual economic evaluations and is reflected in variations in national health economic guidelines. Further research is needed to lessen the controversy regarding the estimation of health-related productivity costs. More standardization would increase the comparability and credibility of economic evaluations taking a societal perspective.

Comparison of Patient Costs in Internal Medicine and Anaesthesiology Intensive Care Units in a Tertiary University Hospital.

Science.gov (United States)

Kara, İskender; Yıldırım, Fatma; Başak, Dilek Yumuş; Küçük, Hamit; Türkoğlu, Melda; Aygencel, Gülbin; Katı, İsmail; Karabıyık, Lale

2015-06-01

The allocation of the Gross Domestic Product (GDP) to health is limited, therefore it has made a need for professional management of health business. Hospital managers as well as employees are required to have sufficient knowledge about the hospital costs. Hospital facilities like intensive care units that require specialization and advanced technology have an important part in costs. For this purpose, cost analysis studies should be done in the general health business and special units separately. In this study we aimed to compare the costs of anaesthesiology and internal medicine intensive care units (ICU) roughly. After approval of this study by Gazi University Faculty of Medicine Ethics Committee, the costs of 855 patients that were hospitalized, examined and treated for at least 24 hours in internal medicine and anaesthesiology ICUs between January 2012-August 2013 (20 months period) were taken and analyzed from chief staff of the Department of Information Technology, Gazi University Hospital. At the end of the study, we observed clear differences between internal medicine and anaesthesiology ICUs arising from transactions and patient characteristics of units. We stated that these differences should be considered by Social Security Institution (SSI) for the reimbursement of the services. Further, we revealed that SSI payments do not meet the intensive care expenditure.

Forest management units through cost

Directory of Open Access Journals (Sweden)

Cristina Tenovici

2010-12-01

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

Determination of the fuel component in the cost price of the energy production in NPP

International Nuclear Information System (INIS)

Lakov, M.; Velev, V.

1997-01-01

An approach is proposed for the determination of the fuel component in the cost price of the nuclear units production with regards of the difference between the time of the fuel consumption and the energy production. This method gives the opportunity for fuel consumption prognostication, as well as an optimization of both short and long term fueling regimes. This approach permits current update of the economic conditions and the pre-history of the investments. It can be used both for the determination of the fuel component and the full cost price of the energy production in NPPs.(author)

PRODUCTIVITY AND COSTS OF PROCESSOR WORKING IN STANDS OF Eucalyptus grandis Hill ex Maiden

Directory of Open Access Journals (Sweden)

Bernardo Carlos Tarnowski

2009-09-01

Full Text Available In the present work a time study was conducted with the objective of adjusting equations to estimate the time of activities, productivity, operational costs and the production of the processor used in a harvest operation of stands of Eucalyptus grandis in plain topography in the state of Bahia, Brazil. The operational cycle of the processor consisted of the time spent to process a tree, and was divided in to stages, which were assessed using the methotodology of single activity times. The sampling unit was the operational cycle of the machine. The statistical analysis was based on regression analysis considering the selection procedure “stepwise”. With the adjusted equations it was possible to estimate the productivity of the machine taking into account the of tree diameter. Considering an operational efficiency of 70 % under the circumstances of the study, the productivity of the processor was 25,8 m3 cc/h, the operational costs 47,90 US$/h and the production costs 1,86 US$/m3 cc. On the basis of the obtained results it can be concluded that the time of tree processing has varied directly according to the diameter increase diameter; the preparation time, contrary to the processing time, only shows a weak correlation with tree diameter; productivity of the processor is directly proportional to tree diameter, when expressed in volume and inversely proportional when expressed in tree number; the costs per cubic meter of wood processed varies inversely with of increased diameter; from the operational costs, fixed costs had the highest proportion followed by the variable costs, administrative costs and costs for manpower; the production costs of the processor decreased exponentially with increasing tree diameter.

The ''reference costs'' of the electrical production

International Nuclear Information System (INIS)

1997-05-01

This study objective is to give an aid for the investments choice in the field of electricity production and for national choices in the field of long-dated production. Important evolutions appeared since the last exercise ''reference costs'' of 1993. Electricity production costs, presented in this study, are actualized economic costs. They consider the following production facilities: nuclear, pulverized coal with fumes processing, circulating fluidized bed, combustion turbines, cogeneration and wind turbines. (A.L.B.)

Greater accordance with the Dietary Approaches to Stop Hypertension dietary pattern is associated with lower diet-related greenhouse gas production but higher dietary costs in the United Kingdom.

Science.gov (United States)

Monsivais, Pablo; Scarborough, Peter; Lloyd, Tina; Mizdrak, Anja; Luben, Robert; Mulligan, Angela A; Wareham, Nicholas J; Woodcock, James

2015-07-01

The Dietary Approaches to Stop Hypertension (DASH) diet is a proven way to prevent and control hypertension and other chronic disease. Because the DASH diet emphasizes plant-based foods, including vegetables and grains, adhering to this diet might also bring about environmental benefits, including lower associated production of greenhouse gases (GHGs). The objective was to examine the interrelation between dietary accordance with the DASH diet and associated GHGs. A secondary aim was to examine the retail cost of diets by level of DASH accordance. In this cross-sectional study of adults aged 39-79 y from the European Prospective Investigation into Cancer and Nutrition-Norfolk, United Kingdom cohort (n = 24,293), dietary intakes estimated from food-frequency questionnaires were analyzed for their accordance with the 8 DASH food and nutrient-based targets. Associations between DASH accordance, GHGs, and dietary costs were evaluated in regression analyses. Dietary GHGs were estimated with United Kingdom-specific data on carbon dioxide equivalents associated with commodities and foods. Dietary costs were estimated by using national food prices from a United Kingdom-based supermarket comparison website. Greater accordance with the DASH dietary targets was associated with lower GHGs. Diets in the highest quintile of accordance had a GHG impact of 5.60 compared with 6.71 kg carbon dioxide equivalents/d for least-accordant diets (P dietary costs, with the mean cost of diets in the top quintile of DASH scores 18% higher than that of diets in the lowest quintile (P < 0.0001). Promoting wider uptake of the DASH diet in the United Kingdom may improve population health and reduce diet-related GHGs. However, to make the DASH diet more accessible, food affordability, particularly for lower income groups, will have to be addressed.

The geothermal KWh cost

International Nuclear Information System (INIS)

Anon.

1995-01-01

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

Productivity and cost of harvesting a stemwood biomass product from integrated cut-to-length harvest operations in Australian Pinus radiata plantations

International Nuclear Information System (INIS)

Walsh, D.; Strandgard, M.

2014-01-01

Significant quantities of woody biomass from the tops of trees and larger woody ‘waste’ pieces that fall outside existing sawlog and pulpwood specifications are left on site post final harvest in Australian radiata Pinus radiata (D. Don) (radiata pine) plantations. Woody biomass is a potential product for pulp making or energy generation. Commercial use of woody biomass from radiata pine plantations would add extra value to the Australian plantation estate through improved resource utilisation, and potentially reduced post-harvesting silvicultural costs. This study investigated the productivity and cost impact of the harvest and extraction to roadside of woody biomass in an integrated harvest operation in a typical Australian two machine (harvester/processor and forwarder), cut-to-length, clearfall operation in a mature, thinned radiata pine plantation. The harvest operation yielded 23 GMt/ha (5% of the total yield) of woody biomass (known as ‘fibreplus’), 443 GMt/ha of sawlogs and 28 GMt/ha of pulpwood. The mean quantity of biomass left on site was 128 GMt/ha, mainly consisting of branches and needles, sufficient to minimise nutrient loss and protect the soil from erosion. Woodchips derived from the fibreplus product were suitable for kraft pulp making, (when blended in small amounts with clean de-barked roundwood woodchips), and for energy generation. The method trialed with the fibreplus product being produced did not impact harvesting and processing productivity and costs, but extraction was 14% less productive. Through analysis of the productivities of each phase and development of a cost model the harvest and extraction of the fibreplus product was estimated to increase total unit costs by ∼4.9%. - Highlights: • Study of the productivity and cost impact of producing a woody biomass product. • We compared two scenarios – harvesting with and without the biomass product. • An additional 23 GMt/ha (5% of the total yield) of woody biomass

The unit cost factors and calculation methods for decommissioning - Cost estimation of nuclear research facilities

International Nuclear Information System (INIS)

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

2007-01-01

Available in abstract form only. Full text of publication follows: The uncertainties of decommissioning costs increase high due to several conditions. Decommissioning cost estimation depends on the complexity of nuclear installations, its site-specific physical and radiological inventories. Therefore, the decommissioning costs of nuclear research facilities must be estimated in accordance with the detailed sub-tasks and resources by the tasks of decommissioning activities. By selecting the classified activities and resources, costs are calculated by the items and then the total costs of all decommissioning activities are reshuffled to match with its usage and objectives. And the decommissioning cost of nuclear research facilities is calculated by applying a unit cost factor method on which classification of decommissioning works fitted with the features and specifications of decommissioning objects and establishment of composition factors are based. Decommissioning costs of nuclear research facilities are composed of labor cost, equipment and materials cost. Of these three categorical costs, the calculation of labor costs are very important because decommissioning activities mainly depend on labor force. Labor costs in decommissioning activities are calculated on the basis of working time consumed in decommissioning objects and works. The working times are figured out of unit cost factors and work difficulty factors. Finally, labor costs are figured out by using these factors as parameters of calculation. The accuracy of decommissioning cost estimation results is much higher compared to the real decommissioning works. (authors)

Impact of air pollution control costs on the cost and spatial arrangement of cellulosic biofuel production in the U.S.

Science.gov (United States)

Murphy, Colin W; Parker, Nathan C

2014-02-18

Air pollution emissions regulation can affect the location, size, and technology choice of potential biofuel production facilities. Difficulty in obtaining air pollutant emission permits and the cost of air pollution control devices have been cited by some fuel producers as barriers to development. This paper expands on the Geospatial Bioenergy Systems Model (GBSM) to evaluate the effect of air pollution control costs on the availability, cost, and distribution of U.S. biofuel production by subjecting potential facility locations within U.S. Clean Air Act nonattainment areas, which exceed thresholds for healthy air quality, to additional costs. This paper compares three scenarios: one with air quality costs included, one without air quality costs, and one in which conversion facilities were prohibited in Clean Air Act nonattainment areas. While air quality regulation may substantially affect local decisions regarding siting or technology choices, their effect on the system as a whole is small. Most biofuel facilities are expected to be sited near to feedstock supplies, which are seldom in nonattainment areas. The average cost per unit of produced energy is less than 1% higher in the scenarios with air quality compliance costs than in scenarios without such costs. When facility construction is prohibited in nonattainment areas, the costs increase by slightly over 1%, due to increases in the distance feedstock is transported to facilities in attainment areas.

[Costs with personnel and productivity analysis of family health program teams in Fortaleza, Ceará].

Science.gov (United States)

Rocha Filho, Fernando dos Santos; da Silva, Marcelo Gurgel Carlos

2009-01-01

The research verified the productivity and the operational personnel costs of eight teams of the Family Health Program (PSF) of two Basic Units of Family Health (UBASF) in Fortaleza, Ceará, through the methodology of costs by absorption, in 2004. The largest expenses were with personnel (75%), mainly with the PSF teams, and medicines (18%). The federal allocations received in September, 2004, by each PSF team, were R$ 9,543.33. The total cost by team was R$ 15,719.00. Some professionals of various PSF teams showed productivity above the set objectives, but the average productivity by doctor and nurse was below fifty per cent of objectives, with high idle time making the work onerous. The unity cost of home visits by doctor and prenatal attendance by nurses were checked, and, would be less expensive if the idle time were reduced. Various alternatives of cost reduction were observed, such as scale savings of some resources and services and re-negotiation of contracts with suppliers and cooperatives. The data obtained will contribute to more accurate planning for the installation and maintenance of PSF teams as well as alternatives of cost reductions, higher productivity, and better quality.

Establishing a cost model when estimating product cost in early design phases

OpenAIRE

Jeppsson, Johanna; Sjöberg, Jessica

2017-01-01

About 75% of the total product cost is determined in the early design phase, which means that the possibilities to affect costs are relatively small when the design phase is completed. For companies, it is therefore vital to conduct reliable cost estimates in the early design phase, when selecting between different design choices. When conducting a cost estimate there are many uncertainties. The aim with this study is therefore to explore how uncertainties regarding product cost can be consid...

Estimating productivity costs using the friction cost approach in practice: a systematic review.

Science.gov (United States)

Kigozi, Jesse; Jowett, Sue; Lewis, Martyn; Barton, Pelham; Coast, Joanna

2016-01-01

The choice of the most appropriate approach to valuing productivity loss has received much debate in the literature. The friction cost approach has been proposed as a more appropriate alternative to the human capital approach when valuing productivity loss, although its application remains limited. This study reviews application of the friction cost approach in health economic studies and examines how its use varies in practice across different country settings. A systematic review was performed to identify economic evaluation studies that have estimated productivity costs using the friction cost approach and published in English from 1996 to 2013. A standard template was developed and used to extract information from studies meeting the inclusion criteria. The search yielded 46 studies from 12 countries. Of these, 28 were from the Netherlands. Thirty-five studies reported the length of friction period used, with only 16 stating explicitly the source of the friction period. Nine studies reported the elasticity correction factor used. The reported friction cost approach methods used to derive productivity costs varied in quality across studies from different countries. Few health economic studies have estimated productivity costs using the friction cost approach. The estimation and reporting of productivity costs using this method appears to differ in quality by country. The review reveals gaps and lack of clarity in reporting of methods for friction cost evaluation. Generating reporting guidelines and country-specific parameters for the friction cost approach is recommended if increased application and accuracy of the method is to be realized.

ECONOMIC ELEMENTS REGARDING THE STEEL COST PRODUCTION COUNTING

OpenAIRE

Adrian IOANA; Nicolae CONSTANTIN; Elena-Claudia DRAGNA; Massimo POLIFRONI

2016-01-01

Our article features the elements that make up the cost of production. The economic activity implies a consumption of factors followed-up by products expressed in goods or services. In the first part of the article, we have defined and detailed the cost of production. In the second part we have calculated the cost of the production of one tone of low alloyed steel with vanadium. The prices for the components of cost production have been established within, Tenaris site, located in Calarasi co...

Economic costs of electricity production in Poland

International Nuclear Information System (INIS)

Beeldman, M.; Solinski, J.

1994-02-01

This study presents a methodology for the calculation of the economic costs of the production of electricity. This methodology is applied to assess electricity production cost in Poland by type of power station for the years 1995 and 2000. In addition, an overview is presented of the methods used by the OECD countries, particularly in the Netherlands. The main conclusions of the study are: 1) the real economic costs to generate electricity in Poland are about two times higher compared with the traditional book-keeping data; 2) the investment costs will become the most important cost component in the near future; and 3) there are considerables differences in production cost per kWh for the different types of power plants in Poland. 4 appendices, 14 refs

Transaction costs and social networks in productivity measurement

DEFF Research Database (Denmark)

Henningsen, Geraldine; Henningsen, Arne; Henning, Christian H. C. A.

2015-01-01

and support. Hence, we use measures of a firm’s access to social networks as a proxy for the transaction costs the firm faces. We develop a microeconomic production model that takes into account transaction costs and networks. Using a data set of 384 Polish farms, we empirically estimate this model......We argue that in the presence of transaction costs, observed productivity measures may in many cases understate the true productivity, as production data seldom distinguish between resources entering the production process and resources of a similar type that are sacrificed for transaction costs....... Hence, both the absolute productivity measures and, more importantly, the productivity ranking will be distorted. A major driver of transaction costs is poor access to information and contract enforcement assistance. Social networks often catalyse information exchange as well as generate trust...

A smart Monte Carlo procedure for production costing and uncertainty analysis

International Nuclear Information System (INIS)

Parker, C.; Stremel, J.

1996-01-01

Electric utilities using chronological production costing models to decide whether to buy or sell power over the next week or next few weeks need to determine potential profits or losses under a number of uncertainties. A large amount of money can be at stake--often $100,000 a day or more--and one party of the sale must always take on the risk. In the case of fixed price ($/MWh) contracts, the seller accepts the risk. In the case of cost plus contracts, the buyer must accept the risk. So, modeling uncertainty and understanding the risk accurately can improve the competitive edge of the user. This paper investigates an efficient procedure for representing risks and costs from capacity outages. Typically, production costing models use an algorithm based on some form of random number generator to select resources as available or on outage. These algorithms allow experiments to be repeated and gains and losses to be observed in a short time. The authors perform several experiments to examine the capability of three unit outage selection methods and measures their results. Specifically, a brute force Monte Carlo procedure, a Monte Carlo procedure with Latin Hypercube sampling, and a Smart Monte Carlo procedure with cost stratification and directed sampling are examined

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

Economic impacts of oil spills: Spill unit costs for tankers, pipelines, refineries, and offshore facilities

International Nuclear Information System (INIS)

1993-01-01

The impacts of oil spills -- ranging from the large, widely publicized Exxon Valdez tanker incident to smaller pipeline and refinery spills -- have been costly to both the oil industry and the public. For example, the estimated costs to Exxon of the Valdez tanker spill are on the order of $4 billion, including $2.8 billion (in 1993 dollars) for direct cleanup costs and $1.125 billion (in 1992 dollars) for settlement of damages claims caused by the spill. Application of contingent valuation costs and civil lawsuits pending in the State of Alaska could raise these costs appreciably. Even the costs of the much smaller 1991 oil spill at Texaco's refinery near Anacortes, Washington led to costs of $8 to 9 million. As a result, inexpensive waming, response and remediation technologies could lower oil spin costs, helping both the oil industry, the associated marine industries, and the environment. One means for reducing the impact and costs of oil spills is to undertake research and development on key aspects of the oil spill prevention, warming, and response and remediation systems. To target these funds to their best use, it is important to have sound data on the nature and size of spills, their likely occurrence and their unit costs. This information could then allow scarce R ampersand D dollars to be spent on areas and activities having the largest impact. This report is intended to provide the ''unit cost'' portion of this crucial information. The report examines the three key components of the US oil supply system, namely, tankers and barges; pipelines and refineries; and offshore production facilities. The specific purpose of the study was to establish the unit costs of oil spills. By manipulating this key information into a larger matrix that includes the size and frequency of occurrence of oil spills, it will be possible' to estimate the likely future impacts, costs, and sources of oil spills

ECONOMIC ELEMENTS REGARDING THE STEEL COST PRODUCTION COUNTING

Directory of Open Access Journals (Sweden)

Adrian IOANA

2016-08-01

Full Text Available Our article features the elements that make up the cost of production. The economic activity implies a consumption of factors followed-up by products expressed in goods or services. In the first part of the article, we have defined and detailed the cost of production. In the second part we have calculated the cost of the production of one tone of low alloyed steel with vanadium. The prices for the components of cost production have been established within, Tenaris site, located in Calarasi county, Romania.

Nuclear fuel cycle cost estimation and sensitivity analysis of unit costs on the basis of an equilibrium model

International Nuclear Information System (INIS)

Kim, S. K.; Ko, W. I.; You, S. R.; Gao, R. X.

2015-01-01

This paper examines the difference in the value of the nuclear fuel cycle cost calculated by the deterministic and probabilistic methods on the basis of an equilibrium model. Calculating using the deterministic method, the direct disposal cost and Pyro-SFR (sodium-cooled fast reactor) nuclear fuel cycle cost, including the reactor cost, were found to be 66.41 mills/kWh and 77.82 mills/kWh, respectively (1 mill = one thousand of a dollar, i.e., 10-3 $). This is because the cost of SFR is considerably expensive. Calculating again using the probabilistic method, however, the direct disposal cost and Pyro-SFR nuclear fuel cycle cost, excluding the reactor cost, were found be 7.47 mills/kWh and 6.40 mills/kWh, respectively, on the basis of the most likely value. This is because the nuclear fuel cycle cost is significantly affected by the standard deviation and the mean of the unit cost that includes uncertainty. Thus, it is judged that not only the deterministic method, but also the probabilistic method, would also be necessary to evaluate the nuclear fuel cycle cost. By analyzing the sensitivity of the unit cost in each phase of the nuclear fuel cycle, it was found that the uranium unit price is the most influential factor in determining nuclear fuel cycle costs.

Profitability indicators of milk production cost center in intensive systems of production

Directory of Open Access Journals (Sweden)

Glauber dos Santos

2012-01-01

Full Text Available The objective was to estimate some profitability indicators of dairy cost center farms with a high volume of daily production in feedlot. The Intended was also to identify the components that had the greatest influence on the operational cost. We used data from three milk systems production, with the origin of the purebred Holsteins. It was considered as a milk cost center production all expenses related in lactating and dry cows. The methodology used total cost and operating cost in profitability analysis. A production system, by presenting gross margin, net positive result, was able to produce short, medium and long term. Another production system had a positive gross margin and net, with conditions to survive in the short and medium term. Finally, the third system of production has shown a negative gross margin presenting decapitalizing and entering into debt, as revenues were not enough to pay operating expenses even effective. The component items of the effective operational cost that exercised higher “impact” cost and income from milk were, in decreasing order, the feeding, labor, miscellaneous expenses, sanitation, energy, milking, reproduction, equipment rental, BST and taxes.

Cost of umbilical cord blood units released for transplantation.

Science.gov (United States)

Sirchia, G; Rebulla, P; Tibaldi, S; Lecchi, L

1999-06-01

A large number of institutions have started programs banking umbilical cord blood (UCB) for allogeneic unrelated-donor and related-donor transplantation. However, limited information is available on the financial issues surrounding these activities. The aim of this study was to determine the fee per UCB unit released for transplantation that would allow cost recovery after 10 years. Three organizational models were considered suitable to provide units for five UCB transplants per 1 million population per year, a figure that would translate into an annual need for 280 units in Italy. Models A, B, and C included, respectively, seven networked banks, each with an inventory of 1,500 units; two networked banks, each with an inventory of 5,000 units; and one bank with an inventory of 10,000 units. It was estimated that it would take 3 years to develop the cryopreserved inventory and that approximately 3 percent of the inventory could be released and replaced each year during the 7-year interval between the fourth and tenth years of activity. The data on the costs of labor, reagents and diagnostics, disposables, depreciation and maintenance, laboratory tests, and overhead, as well as the operational data used in the analysis were collected at the Milano Cord Blood Bank in 1996. Fees of US $15,061, $12,666, and $11,602 per unit released during the fourth through the tenth years of activity allow full cost recovery (principle and interest) under Models A, B, and C, respectively. Although UCB procurement costs compare favorably with those of other hematopoietic cell sources, these results and the current fee of US $15,300 used in some institutions show that UCB is an expensive resource. Therefore, judicious planning of banking programs with high quality standards is necessary to prevent economic losses. The advantages of lower fees associated with the centralized banking approach of Model C should be balanced with the more flexible collection offered by Model A.

Greater accordance with the Dietary Approaches to Stop Hypertension dietary pattern is associated with lower diet-related greenhouse gas production but higher dietary costs in the United Kingdom12

Science.gov (United States)

Monsivais, Pablo; Scarborough, Peter; Lloyd, Tina; Mizdrak, Anja; Luben, Robert; Mulligan, Angela A; Wareham, Nicholas J; Woodcock, James

2015-01-01

Background: The Dietary Approaches to Stop Hypertension (DASH) diet is a proven way to prevent and control hypertension and other chronic disease. Because the DASH diet emphasizes plant-based foods, including vegetables and grains, adhering to this diet might also bring about environmental benefits, including lower associated production of greenhouse gases (GHGs). Objective: The objective was to examine the interrelation between dietary accordance with the DASH diet and associated GHGs. A secondary aim was to examine the retail cost of diets by level of DASH accordance. Design: In this cross-sectional study of adults aged 39–79 y from the European Prospective Investigation into Cancer and Nutrition–Norfolk, United Kingdom cohort (n = 24,293), dietary intakes estimated from food-frequency questionnaires were analyzed for their accordance with the 8 DASH food and nutrient-based targets. Associations between DASH accordance, GHGs, and dietary costs were evaluated in regression analyses. Dietary GHGs were estimated with United Kingdom-specific data on carbon dioxide equivalents associated with commodities and foods. Dietary costs were estimated by using national food prices from a United Kingdom–based supermarket comparison website. Results: Greater accordance with the DASH dietary targets was associated with lower GHGs. Diets in the highest quintile of accordance had a GHG impact of 5.60 compared with 6.71 kg carbon dioxide equivalents/d for least-accordant diets (P dietary costs, with the mean cost of diets in the top quintile of DASH scores 18% higher than that of diets in the lowest quintile (P < 0.0001). Conclusions: Promoting wider uptake of the DASH diet in the United Kingdom may improve population health and reduce diet-related GHGs. However, to make the DASH diet more accessible, food affordability, particularly for lower income groups, will have to be addressed. PMID:25926505

Comparison study on models for calculation of NPP’s levelized unit electricity cost

International Nuclear Information System (INIS)

Nuryanti; Mochamad Nasrullah; Suparman

2014-01-01

Economic analysis that is generally done through the calculation of Levelized Unit Electricity Cost (LUEC) is crucial to be done prior to any investment decision on the nuclear power plant (NPP) project. There are several models that can be used to calculate LUEC, which are: R&D PT. PLN (Persero) Model, Mini G4ECONS model and Levelized Cost model. This study aimed to perform a comparison between the three models. Comparison technique was done by tracking the similarity used for each model and then given a case of LUEC calculation for SMR NPP 2 x 100 MW using these models. The result showed that the R&D PT. PLN (Persero) Model have a common principle with Mini G4ECONS model, which use Capital Recovery Factor (CRF) to discount the investment cost which eventually become annuity value along the life of plant. LUEC on both models is calculated by dividing the sum of the annual investment cost and the cost for operating NPP with an annual electricity production.While Levelized Cost model based on the annual cash flow. Total of annual costs and annual electricity production were discounted to the first year of construction in order to obtain the total discounted annual cost and the total discounted energy generation. LUEC was obtained by dividing both of the discounted values. LUEC calculations on the three models produce LUEC value, which are: 14.5942 cents US$/kWh for R&D PT. PLN (Persero) Model, 15.056 cents US$/kWh for Mini G4ECONs model and 14.240 cents US$/kWh for Levelized Cost model. (author)

Billing and insurance-related administrative costs in United States' health care: synthesis of micro-costing evidence.

Science.gov (United States)

Jiwani, Aliya; Himmelstein, David; Woolhandler, Steffie; Kahn, James G

2014-11-13

The United States' multiple-payer health care system requires substantial effort and costs for administration, with billing and insurance-related (BIR) activities comprising a large but incompletely characterized proportion. A number of studies have quantified BIR costs for specific health care sectors, using micro-costing techniques. However, variation in the types of payers, providers, and BIR activities across studies complicates estimation of system-wide costs. Using a consistent and comprehensive definition of BIR (including both public and private payers, all providers, and all types of BIR activities), we synthesized and updated available micro-costing evidence in order to estimate total and added BIR costs for the U.S. health care system in 2012. We reviewed BIR micro-costing studies across healthcare sectors. For physician practices, hospitals, and insurers, we estimated the % BIR using existing research and publicly reported data, re-calculated to a standard and comprehensive definition of BIR where necessary. We found no data on % BIR in other health services or supplies settings, so extrapolated from known sectors. We calculated total BIR costs in each sector as the product of 2012 U.S. national health expenditures and the percentage of revenue used for BIR. We estimated "added" BIR costs by comparing total BIR costs in each sector to those observed in existing, simplified financing systems (Canada's single payer system for providers, and U.S. Medicare for insurers). Due to uncertainty in inputs, we performed sensitivity analyses. BIR costs in the U.S. health care system totaled approximately $471 ($330 - $597) billion in 2012. This includes $70 ($54 - $76) billion in physician practices, $74 ($58 - $94) billion in hospitals, an estimated $94 ($47 - $141) billion in settings providing other health services and supplies, $198 ($154 - $233) billion in private insurers, and $35 ($17 - $52) billion in public insurers. Compared to simplified financing, $375

Cost Accounting: Production and Equipment Services.

Science.gov (United States)

Schmid, William T.

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

Production costs for SRIC Populus biomass

International Nuclear Information System (INIS)

Strauss, C.H.

1991-01-01

Production costs for short rotation, intensive culture (SRIC) Populus biomass were developed from commercial-sized plantations under investigation throughout the US. Populus hybrid planted on good quality agricultural sites at a density of 850 cuttings/acre was projected to yield an average of 7 ovendry (OD) tons/acre/year. Discounted cash-flow analysis of multiple rotations showed preharvest production costs of $14/ton (OD). Harvesting and transportation expenses would increase the delivered cost to $35/ton (OD). Although this total cost compared favorably with the regional market price for aspen (Populus tremuloides), future investments in SRIC systems will require the development of biomass energy markets

Productivity Costs in Patients with Refractory Chronic Rhinosinusitis

Science.gov (United States)

Rudmik, Luke; Smith, Timothy L.; Schlosser, Rodney J.; Hwang, Peter H.; Mace, Jess C.; Soler, Zachary M.

2014-01-01

Objective Disease-specific reductions in patient productivity can lead to substantial economic losses to society. The purpose of this study was to: 1) define the annual productivity cost for a patient with refractory chronic rhinosinusitis (CRS) and 2) evaluate the relationship between degree of productivity cost and CRS-specific characteristics. Study Design Prospective, multi-institutional, observational cohort study. Methods The human capital approach was used to define productivity costs. Annual absenteeism, presenteeism, and lost leisure time was quantified to define annual lost productive time (LPT). LPT was monetized using the annual daily wage rates obtained from the 2012 US National Census and the 2013 US Department of Labor statistics. Results A total of 55 patients with refractory CRS were enrolled. The mean work days lost related to absenteeism and presenteeism was 24.6 and 38.8 days per year, respectively. A total of 21.2 household days were lost per year related to daily sinus care requirements. The overall annual productivity cost was $10,077.07 per patient with refractory CRS. Productivity costs increased with worsening disease-specific QoL (r=0.440; p=0.001). Conclusion Results from this study have demonstrated that the annual productivity cost associated with refractory CRS is $10,077.07 per patient. This substantial cost to society provides a strong incentive to optimize current treatment protocols and continue evaluating novel clinical interventions to reduce this cost. PMID:24619604

Productivity costs in patients with refractory chronic rhinosinusitis.

Science.gov (United States)

Rudmik, Luke; Smith, Timothy L; Schlosser, Rodney J; Hwang, Peter H; Mace, Jess C; Soler, Zachary M

2014-09-01

Disease-specific reductions in patient productivity can lead to substantial economic losses to society. The purpose of this study was to: 1) define the annual productivity cost for a patient with refractory chronic rhinosinusitis (CRS) and 2) evaluate the relationship between degree of productivity cost and CRS-specific characteristics. Prospective, multi-institutional, observational cohort study. The human capital approach was used to define productivity costs. Annual absenteeism, presenteeism, and lost leisure time was quantified to define annual lost productive time (LPT). LPT was monetized using the annual daily wage rates obtained from the 2012 U.S. National Census and the 2013 U.S. Department of Labor statistics. A total of 55 patients with refractory CRS were enrolled. The mean work days lost related to absenteeism and presenteeism were 24.6 and 38.8 days per year, respectively. A total of 21.2 household days were lost per year related to daily sinus care requirements. The overall annual productivity cost was $10,077.07 per patient with refractory CRS. Productivity costs increased with worsening disease-specific QoL (r = 0.440; p = 0.001). Results from this study have demonstrated that the annual productivity cost associated with refractory CRS is $10,077.07 per patient. This substantial cost to society provides a strong incentive to optimize current treatment protocols and continue evaluating novel clinical interventions to reduce this cost. © 2014 The American Laryngological, Rhinological and Otological Society, Inc.

Predicting Production Costs for Advanced Aerospace Vehicles

Science.gov (United States)

Bao, Han P.; Samareh, J. A.; Weston, R. P.

2002-01-01

For early design concepts, the conventional approach to cost is normally some kind of parametric weight-based cost model. There is now ample evidence that this approach can be misleading and inaccurate. By the nature of its development, a parametric cost model requires historical data and is valid only if the new design is analogous to those for which the model was derived. Advanced aerospace vehicles have no historical production data and are nowhere near the vehicles of the past. Using an existing weight-based cost model would only lead to errors and distortions of the true production cost. This paper outlines the development of a process-based cost model in which the physical elements of the vehicle are soared according to a first-order dynamics model. This theoretical cost model, first advocated by early work at MIT, has been expanded to cover the basic structures of an advanced aerospace vehicle. Elemental costs based on the geometry of the design can be summed up to provide an overall estimation of the total production cost for a design configuration. This capability to directly link any design configuration to realistic cost estimation is a key requirement for high payoff MDO problems. Another important consideration in this paper is the handling of part or product complexity. Here the concept of cost modulus is introduced to take into account variability due to different materials, sizes, shapes, precision of fabrication, and equipment requirements. The most important implication of the development of the proposed process-based cost model is that different design configurations can now be quickly related to their cost estimates in a seamless calculation process easily implemented on any spreadsheet tool.

Cost-saving production technologies and partial ownership

OpenAIRE

Juan Carlos Barcena-Ruiz; Norma Olaizola

2007-01-01

This work analyzes the incentives to acquire cost-saving production technologies when cross-participation exists at ownership level. We show that cross-participation reduces the incentives to adopt the cost-saving production technology.

The evaluation of effective criteria on site selection for energy production units from cellulosic biomass in Iran

Directory of Open Access Journals (Sweden)

Majid Azizi

2017-12-01

Full Text Available Both Analytical Hierarchy Process (AHP and benefits, opportunities, costs and risks (BOCR techniques were used successfully to evaluate the effective criteria on site selection for energy production unit development from cellulosic biomass in Iran. The results showed that the benefits criteria was at the first level while the initial cellulosic raw materials and opportunities with the aim of the local economy had the second position as the most important indices on site selection. In addition, third criterion has been introduced for the costs criteria (transportation cost and social barriers by the experts. However, risks criteria which referred to instability of providing cellulosic raw materials is one of the less important effective indices on site selection to make energy production unit. The results illustrated that the economy and politics as two environmental effective factors affected on the site selection process generally.

Logistics cost analysis of rice residues for second generation bioenergy production in Ghana

DEFF Research Database (Denmark)

Vijay Ramamurthi, Pooja; Cristina Fernandes, Maria; Nielsen, Per Sieverts

2014-01-01

This study explores the techno-economic potential of rice residues as a bioenergy resource to meet Ghana’s energy demands. Major rice growing regions of Ghana have 70–90% of residues available for bioenergy production. To ensure cost-effective biomass logistics, a thorough cost analysis was made...... for two bioenergy routes. Logistics costs for a 5MWe straw combustion plant were 39.01, 47.52 and 47.89USD/t for Northern, Ashanti and Volta regions respectively. Logistics cost for a 0.25MWe husk gasification plant (with roundtrip distance 10km) was 2.64USD/t in all regions. Capital cost (66......–72%) contributes significantly to total logistics costs of straw, however for husk logistics, staff (40%) and operation and maintenance costs (46%) dominate. Baling is the major processing logistic cost for straw, contributing to 46–48% of total costs. Scale of straw unit does not have a large impact on logistic...

Comparison of electricity production costs of nuclear and coal-fired power plants

International Nuclear Information System (INIS)

Peltzer, M.

1980-01-01

Electricity production costs of nuclear and coal-fired power plants their structure and future development are calculated and compared. Assumed beginning of operation is in the mid-1980. The technical and economical data are based on a nuclear power unit of 1 300 MW and on a coal-fired twin plant of 2 x 750 MW. The study describes and discusses the calculational method and the results. The costs for the electricity generation show an economic advantage for nuclear power. A sensitivity analysis shows that these results are valid also for changed input parameters. (orig.) [de

A probabilistic production costing analysis of SO2 emissions reduction strategies for Ohio: emissions, costs and employment tradeoffs

International Nuclear Information System (INIS)

Heslin, J.S.; Hobbs, B.F.

1991-01-01

A new approach for state- and utility-level analysis of the cost and regional economic impacts of strategies for reducing utility SO 2 emissions is summarized and applied to Ohio. The methodology is based upon probabilistic production costing and economic input-output analysis. It is an improvement over previous approaches because it: (1) accurately models random outages of generating units, 'must-run' constraints on unit output, and the distribution of power demands; and (2) runs quickly on a microcomputer and yet considers the entire range of potential control strategies from a systems perspective. The input-output analysis considers not only the economic effects of utility fuel use and capital investment, but also those of increased electric rates. Two distinct strategies are found to be most attractive for Ohio. The first, more flexible one, consists of emissions dispatching (ED) alone to meet short run emissions reduction targets. A 75 percent reduction can then be achieved by the turn of the century by combining ED and fuel switching (FS) with flue gas desulfurization, limestone injection multistage burners, and physical coal cleaning at selected plants. The second is a scrubber-based strategy which includes ED. By the year 2000, energy conservation becomes a cost effective component of these strategies. In order to minimize compliance costs, acid rain legislation which facilitates emission trading and places regional tonnage limits on emissions is desirable

Estimating the cost-effectiveness of stroke units in France compared with conventional care.

Science.gov (United States)

Launois, R; Giroud, M; Mégnigbêto, A C; Le Lay, K; Présenté, G; Mahagne, M H; Durand, I; Gaudin, A F

2004-03-01

The incidence of stroke in France is estimated at between 120 000 and 150 000 cases per year. This modeling study assessed the clinical and economic benefits of establishing specialized stroke units compared with conventional care. Data from the Dijon stroke registry were used to determine healthcare trajectories according to the degree of autonomy and organization of patient care. The relative risks of death or institutionalization or death or dependence after passage through a stroke unit were compared with conventional care. These risks were then inserted with the costing data into a Markov model to estimate the cost-effectiveness of stroke units. Patients cared for in a stroke unit survive more trimesters without sequelae in the 5 years after hospitalization than those cared for conventionally (11.6 versus 8.28 trimesters). The mean cost per patient at 5 years was estimated at 30 983 for conventional care and 34 638 in a stroke unit. An incremental cost-effectiveness ratio for stroke units of 1359 per year of life gained without disability was estimated. The cost-effectiveness ratio for stroke units is much lower than the threshold (53 400 ) of acceptability recognized by the international scientific community. This finding justifies organizational changes in the management of stroke patients and the establishment of stroke units in France.

The social costs of production and the structure of technology in the Brazilian ethanol industry: A cost-benefit analysis and an infant industry evaluation, 1978-1987

International Nuclear Information System (INIS)

Rask, K.N.

1991-01-01

Only one country, Brazil, has developed an economy-wide liquid fuel industry which directly substitutes for gasoline. The experience of sugar-cane-based ethanol production in Brazil provides an important case study in the economic efficiency of this petroleum substitute. Partial equilibrium cost-benefit analysis is used to evaluate the net social benefits of ethanol production over the decade beginning in 1978. Ethanol production from the southern region of Brazil is found to be an economically efficient substitute for petroleum when world oil prices are over $20 per barrel. Ethanol production in the northern Brazil has never been economic and will not be until oil prices rise above $40 per barrel. The second half of this thesis uses applied production analysis to determine the source of the ethanol unit cost reductions. For sugar-cane production, a modified symmetric generalized McFadden cost function which includes fixed factors of production is estimated. There is little evidence of technical progress and no evidence of increasing returns to scale in sugar-cane production

The costs of producing a unit of blood in Zimbabwe

NARCIS (Netherlands)

Mafirakureva, Nyashadzaishe; Nyoni, Herbert; Nkomo, Sisodwa Z; Jacob, Jeffery S; Chikwereti, Radhi; Musekiwa, Zamile; Khoza, Star; Mvere, David A; Emmanuel, Jean C; Postma, Maarten J; van Hulst, Marinus

2015-01-01

BACKGROUND: There is lack of published data on the costs of blood and blood transfusion in sub-Saharan Africa. This study aimed to assess the unit costs of producing blood in Zimbabwe using an activity-based costing (ABC) method. STUDY DESIGN AND METHODS: A management accounting approach, based on

Quality costs in the production process

OpenAIRE

J. Michalska

2006-01-01

Purpose: The aim of this paper is showing the relationship of the quality costs with a production process. In this paper it was worked out and introduced the way of marking the documents with regard to the quality costs.Design/methodology/approach: In the frames of own research it has been analysed the quality costs in the production process from the documents marked using the worked out way of marking.Findings: On the basis of the own research it can be stated, that the majority of the eleme...

A Prediction on the Unit Cost Estimation for Decommissioning Activities Using the Experienced Data from DECOMMIS

Energy Technology Data Exchange (ETDEWEB)

Park, Seung Kook; Park, Hee Seong; Choi, Yoon Dong; Song, Chan Ho; Moon, Jei Kwon [Korea Atomic Energy Research Institute, Daejeon (Korea, Republic of)

2014-05-15

The KAERI (Korea Atomic Energy Research Institute) has developed the DECOMMIS (Decommissioning Information Management System) and have been applied for the decommissioning project of the KRR (Korea Research Reactor)-1 and 2 and UCP (Uranium Conversion Plant), as the meaning of the first decommissioning project in Korea. All information and data which are from the decommissioning activities are input, saved, output and managed in the DECOMMIS. This system was consists of the web server and the database server. The users could be access through a web page, depending on the input, processing and output, and be modified the permissions to do such activities can after the decommissioning activities have created the initial system-wide data is stored. When it could be used the experienced data from DECOMMIS, the cost estimation on the new facilities for the decommissioning planning will be established with the basic frame of the WBS structures and its codes. In this paper, the prediction on the cost estimation through using the experienced data which were store in DECOMMIS was studied. For the new decommissioning project on the nuclear facilities in the future, through this paper, the cost estimation for the decommissioning using the experienced data which were WBS codes, unit-work productivity factors and annual governmental unit labor cost is proposed. These data were from the KRR and UCP decommissioning project. The differences on the WBS code sectors and facility characterization between new objected components and experienced dismantled components was reduces as scaling factors. The study on the establishment the scaling factors and cost prediction for the cost estimation is developing with the algorithms from the productivity data, now.

Cost Analysis of Direct Methanol Fuel Cell Stacks for Mass Production

Directory of Open Access Journals (Sweden)

Mauro Francesco Sgroi

2016-11-01

Full Text Available Fuel cells are very promising technologies for efficient electrical energy generation. The development of enhanced system components and new engineering solutions is fundamental for the large-scale deployment of these devices. Besides automotive and stationary applications, fuel cells can be widely used as auxiliary power units (APUs. The concept of a direct methanol fuel cell (DMFC is based on the direct feed of a methanol solution to the fuel cell anode, thus simplifying safety, delivery, and fuel distribution issues typical of conventional hydrogen-fed polymer electrolyte fuel cells (PEMFCs. In order to evaluate the feasibility of concrete application of DMFC devices, a cost analysis study was carried out in the present work. A 200 W-prototype developed in the framework of a European Project (DURAMET was selected as the model system. The DMFC stack had a modular structure allowing for a detailed evaluation of cost characteristics related to the specific components. A scale-down approach, focusing on the model device and projected to a mass production, was used. The data used in this analysis were obtained both from research laboratories and industry suppliers specialising in the manufacturing/production of specific stack components. This study demonstrates that mass production can give a concrete perspective for the large-scale diffusion of DMFCs as APUs. The results show that the cost derived for the DMFC stack is relatively close to that of competing technologies and that the introduction of innovative approaches can result in further cost savings.

Finding and development costs in the United States

International Nuclear Information System (INIS)

Espenshade, S.A.

1996-01-01

The finding and development costs, or reserve replacement costs have become important statistics for benchmarking independent oil and gas companies against one another. However, no standard definition for finding costs exists. Every company reports their costs differently because of different accounting practices. The time period a company uses to calculate its finding costs is also important. Since exploring for a field and developing new properties involves a long lead time, costs should be calculated on an annual basis. Reserve replacement costs should include: acquisition costs, developments costs, exploration costs, geological and geophysical costs, general and administrative costs, drilling costs and improved recovery costs. The importance of independent oil and gas companies was emphasized. They drill 85% of all the wells in the United States and produce 64% of the natural gas and 37% of the crude oil. In the lower 48 states alone, they produce 49% of the crude oil. Lightening of regulatory and legislative burdens, opening up access to more public lands, improving the tax situation, and to obtain royalty relief, were considered essential to providing for the energy needs of Americans in the years to come. 12 figs

THE APPLICATION OF ACTIVITY BASED COSTING ARE: ELIMINATION IN THE CALCULATION OF COST OF PRODUCTION PT SEMEN TONASA (PERSERO, PANGKEP REGENCY

Directory of Open Access Journals (Sweden)

Firman Menne

2013-07-01

Full Text Available Economic conditions should be viewed as the catalyst for developing the ability to intelligently manage resources so that the people of Indonesia can be out of the condition. Effective management and efficiency is reflected in good planning and good planning requires good information. In order to plan well the utilization of company resources to fold the duplicate spiders, company management requires system information revealed by clearly and precisely the facts relating to the activity. PT Semen Tonasa is a fabrication company doing business in the field of cement industry and produces two types of cement, cement or Portland cement type 1 can (OPC and Portland cement (PPC Pazzolan. The benefits that can be gained if the company implemented the system of Activity-Based Costing are: elimination is obtained more accurate information, among others, to improve the quality of decision making. In the ABC product only burdened costs of resources and activities that are used and does not burdened by the cost of the resources and activities. This method causes the cost per unit of a more stable and consistent with the purposes of the imposition of costs to the product result in activity.

Environmental and economic suitability of forest biomass-based bioenergy production in the Southern United States

Science.gov (United States)

Dwivedi, Puneet

This study attempts to ascertain the environmental and economic suitability of utilizing forest biomass for cellulosic ethanol production in the Southern United States. The study is divided into six chapters. The first chapter details the background and defines the relevance of the study along with objectives. The second chapter reviews the existing literature to ascertain the present status of various existing conversion technologies. The third chapter assesses the net energy ratio and global warming impact of ethanol produced from slash pine (Pinus elliottii Engelm.) biomass. A life-cycle assessment was applied to achieve the task. The fourth chapter assesses the role of emerging bioenergy and voluntary carbon markets on the profitability of non-industrial private forest (NIPF) landowners by combining the Faustmann and Hartmann models. The fifth chapter assesses perceptions of four stakeholder groups (Non-Government Organization, Academics, Industries, and Government) on the use of forest biomass for bioenergy production in the Southern United States using the SWOT-AHP (Strength, Weakness, Opportunity, and Threat-Analytical Hierarchy Process) technique. Finally, overall conclusions are made in the sixth chapter. Results indicate that currently the production of cellulosic ethanol is limited as the production cost of cellulosic ethanol is higher than the production cost of ethanol derived from corn. However, it is expected that the production cost of cellulosic ethanol will come down in the future from its current level due to ongoing research efforts. The total global warming impact of E85 fuel (production and consumption) was found as 10.44 tons where as global warming impact of an equivalent amount of gasoline (production and consumption) was 21.45 tons. This suggests that the production and use of ethanol derived from slash pine biomass in the form of E85 fuel in an automobile saves about 51% of carbon emissions when compared to gasoline. The net energy ratio

Investigations of the unit generation costs of the nuclear power plants

International Nuclear Information System (INIS)

Guntay, S.

1977-01-01

An extensive study has been carried out to investigate the unit generation costs of different reactor types. The study analyzes the following: i) development of capital costs, ii) Fuel cycle costs, iii) operation and maintenance costs, iv) local and foreign finance requirements for an arbitrary reactor type

Impact of product configuration systems on product profitability and costing accuracy

DEFF Research Database (Denmark)

Myrodia, Anna; Kristjansdottir, Katrin; Hvam, Lars

2017-01-01

in control of their product assortment, making the right decisions in the sales phase and increasing sales of optimal products. These benefits should have an impact on the company's ability to make more accurate cost estimations in the sales phase, which can positively affect the products’ profitability......This article aims at analyzing the impact of implementing a product configuration system (PCS) on the increased accuracy of the cost calculations and the increased profitability of the products. Companies that have implemented PCSs have achieved substantial benefits in terms of being more...... and after a PCS was implemented. The comparison in the case study revealed that increased accuracy of the cost calculations in the sales phase and consequently increased profitability can be achieved by implementing a PCS....

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

Science.gov (United States)

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

2005-10-01

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

Production costs of liquid fuels from biomass

International Nuclear Information System (INIS)

Bridgwater, A.V.; Double, J.M.

1994-01-01

This project was undertaken to provide a consistent and thorough review of the full range of processes for producing liquid fuels from biomass to compare both alternative technologies and processes within those technologies in order to identify the most promising opportunities that deserve closer attention. Thermochemical conversion includes both indirect liquefaction through gasification, and direct liquefaction through pyrolysis and liquefaction in pressurized solvents. Biochemical conversion is based on a different set of feedstocks. Both acid and enzyme hydrolysis are included followed by fermentation. The liquid products considered include gasoline and diesel hydrocarbons and conventional alcohol fuels of methanol and ethanol. Results are given both as absolute fuel costs and as a comparison of estimated cost to market price. In terms of absolute fuel costs, thermochemical conversion offers the lowest cost products, with the least complex processes generally having an advantage. Biochemical routes are the least attractive. The most attractive processes from comparing production costs to product values are generally the alcohol fuels which enjoy a higher market value. (author)

Direct cost analysis of intensive care unit stay in four European countries: applying a standardized costing methodology.

Science.gov (United States)

Tan, Siok Swan; Bakker, Jan; Hoogendoorn, Marga E; Kapila, Atul; Martin, Joerg; Pezzi, Angelo; Pittoni, Giovanni; Spronk, Peter E; Welte, Robert; Hakkaart-van Roijen, Leona

2012-01-01

The objective of the present study was to measure and compare the direct costs of intensive care unit (ICU) days at seven ICU departments in Germany, Italy, the Netherlands, and the United Kingdom by means of a standardized costing methodology. A retrospective cost analysis of ICU patients was performed from the hospital's perspective. The standardized costing methodology was developed on the basis of the availability of data at the seven ICU departments. It entailed the application of the bottom-up approach for "hotel and nutrition" and the top-down approach for "diagnostics," "consumables," and "labor." Direct costs per ICU day ranged from €1168 to €2025. Even though the distribution of costs varied by cost component, labor was the most important cost driver at all departments. The costs for "labor" amounted to €1629 at department G but were fairly similar at the other departments (€711 ± 115). Direct costs of ICU days vary widely between the seven departments. Our standardized costing methodology could serve as a valuable instrument to compare actual cost differences, such as those resulting from differences in patient case-mix. Copyright © 2012 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

Logistics cost analysis of rice residues for second generation bioenergy production in Ghana.

Science.gov (United States)

Vijay Ramamurthi, Pooja; Cristina Fernandes, Maria; Sieverts Nielsen, Per; Pedro Nunes, Clemente

2014-12-01

This study explores the techno-economic potential of rice residues as a bioenergy resource to meet Ghana's energy demands. Major rice growing regions of Ghana have 70-90% of residues available for bioenergy production. To ensure cost-effective biomass logistics, a thorough cost analysis was made for two bioenergy routes. Logistics costs for a 5 MWe straw combustion plant were 39.01, 47.52 and 47.89 USD/t for Northern, Ashanti and Volta regions respectively. Logistics cost for a 0.25 MWe husk gasification plant (with roundtrip distance 10 km) was 2.64 USD/t in all regions. Capital cost (66-72%) contributes significantly to total logistics costs of straw, however for husk logistics, staff (40%) and operation and maintenance costs (46%) dominate. Baling is the major processing logistic cost for straw, contributing to 46-48% of total costs. Scale of straw unit does not have a large impact on logistic costs. Transport distance of husks has considerable impact on logistic costs. Copyright © 2014 Elsevier Ltd. All rights reserved.

Application of the discounted value flows method in production cost calculations for Czechoslovak nuclear power plants

International Nuclear Information System (INIS)

Majer, P.

1990-01-01

The fundamentals are outlined of the discounted value flows method, which is used in industrial countries for calculating the specific electricity production costs. Actual calculations were performed for the first two units of the Temelin nuclear power plant. All costs associated with the construction, operation and decommissioning of this nuclear power plant were taken into account. With a high degree of certainty, the specific production costs of the Temelin nuclear power plant will lie within the range of 0.32 to 0.36 CSK/kWh. Nearly all results of the sensitivity analysis performed for the possible changes in the input values fall within this range. An increase in the interest rate to above 8% is an exception; this, however, can be regarded as rather improbable on a long-term basis. Sensitivity analysis gave evidence that the results of the electricity production cost calculations for the Temelin nuclear power plant can be considered sufficiently stable. (Z.M.). 7 figs., 2 tabs., 14 refs

Neuroscience Intermediate-Level Care Units Staffed by Intensivists: Clinical Outcomes and Cost Analysis.

Science.gov (United States)

Kyeremanteng, Kwadwo; Hendin, Ariel; Bhardwaj, Kalpana; Thavorn, Kednapa; Neilipovitz, Dave; Kubelik, Dalibour; D'Egidio, Gianni; Stotts, Grant; Rosenberg, Erin

2017-01-01

With an aging population and increasing numbers of intensive care unit admissions, novel ways of providing quality care at reduced cost are required. Closed neurointensive care units improve outcomes for patients with critical neurological conditions, including decreased mortality and length of stay (LOS). Small studies have demonstrated the safety of intermediate-level units for selected patient populations. However, few studies analyze both cost and safety outcomes of these units. This retrospective study assessed clinical and cost-related outcomes in an intermediate-level neurosciences acute care unit (NACU) before and after the addition of an intensivist to the unit's care team. Starting in October 2011, an intensivist-led model was adopted in a 16-bed NACU unit, including daytime coverage by a dedicated intensivist. Data were obtained from all patients admitted 1 year prior to and 2 years after this intervention. Primary outcomes were LOS and hospital costs. Safety outcomes included mortality and readmissions. Descriptive and analytic statistics were calculated. Individual and total patient costs were calculated based on per-day NACU and ward cost estimates and significance measured using bootstrapping. A total of 2931 patients were included over the study period. Patients were on average 59.5 years and 53% male. The most common reasons for admission were central nervous system (CNS) tumor (27.6%), ischemic stroke (27%), and subarachnoid hemorrhage (11%). Following the introduction of an intensivist, there was a significant reduction in NACU and hospital LOS, by 1 day and 3 days, respectively. There were no differences in readmissions or mortality. Adding an intensivist produced an individual cost savings of US$963 in NACU and US$2687 per patient total hospital stay. An intensivist-led model of intermediate-level neurointensive care staffed by intensivists is safe, decreases LOS, and produces cost savings in a system increasingly strained to provide quality

Lean Manufacturing Implementation: an Approach to Reduce Production Cost

Directory of Open Access Journals (Sweden)

Iraswari

2012-04-01

Full Text Available Abstract: Lean Manufacturing Implementation: An Approach To Reduce Production Cost. Opportunities to improve production processes and reduce production cost through the implementation of lean manufacturing in small medium garment manufacturing are presented in this research. This research shows that there is a possibility of decrease in production cost and increase in return on sales. Lean manufacturing implementation can eliminate waste in the production process. This is a set of techniques for identification and elimination of waste gathered from The Ford Production, Statistical Process Control and other techniques. Improvement of quality could be carried out while time and cost of production are being reduced.

Examining the production costs of antiretroviral drugs.

Science.gov (United States)

Pinheiro, Eloan; Vasan, Ashwin; Kim, Jim Yong; Lee, Evan; Guimier, Jean Marc; Perriens, Joseph

2006-08-22

To present direct manufacturing costs and price calculations of individual antiretroviral drugs, enabling those responsible for their procurement to have a better understanding of the cost structure of their production, and to indicate the prices at which these antiretroviral drugs could be offered in developing country markets. Direct manufacturing costs and factory prices for selected first and second-line antiretroviral drugs were calculated based on cost structure data from a state-owned company in Brazil. Prices for the active pharmaceutical ingredients (API) were taken from a recent survey by the World Health Organization (WHO). The calculated prices for antiretroviral drugs are compared with quoted prices offered by privately-owned, for-profit manufacturers. The API represents the largest component of direct manufacturing costs (55-99%), while other inputs, such as salaries, equipment costs, and scale of production, have a minimal impact. The calculated prices for most of the antiretroviral drugs studied fall within the lower quartile of the range of quoted prices in developing country markets. The exceptions are those drugs, primarily for second-line therapy, for which the API is either under patent, in short supply, or in limited use in developing countries (e.g. abacavir, lopinavir/ritonavir, nelfinavir, saquinavir). The availability of data on the cost of antiretroviral drug production and calculation of factory prices under a sustainable business model provide benchmarks that bulk purchasers of antiretroviral drugs could use to negotiate lower prices. While truly significant price decreases for antiretroviral drugs will depend largely on the future evolution of API prices, the present study demonstrates that for several antiretroviral drugs price reduction is currently possible. Whether or not these reductions materialize will depend on the magnitude of indirect cost and profit added by each supplier over the direct production costs. The ability to

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

Science.gov (United States)

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

2013-11-01

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

Cost Decision Support in Product Design

NARCIS (Netherlands)

Liebers, A.; Kals, H.J.J.

1997-01-01

The constraints addressed in decision making during product design, process planning and production planning determine the admissible solution space for the manufacture of products. The solution space determines largely the costs that are incurred in the production process. In order to be able to

Can academic radiology departments become more efficient and cost less?

Science.gov (United States)

Seltzer, S E; Saini, S; Bramson, R T; Kelly, P; Levine, L; Chiango, B F; Jordan, P; Seth, A; Elton, J; Elrick, J; Rosenthal, D; Holman, B L; Thrall, J H

1998-11-01

To determine how successful two large academic radiology departments have been in responding to market-driven pressures to reduce costs and improve productivity by downsizing their technical and support staffs while maintaining or increasing volume. A longitudinal study was performed in which benchmarking techniques were used to assess the changes in cost and productivity of the two departments for 5 years (fiscal years 1992-1996). Cost per relative value unit and relative value units per full-time equivalent employee were tracked. Substantial cost reduction and productivity enhancement were realized as linear improvements in two key metrics, namely, cost per relative value unit (decline of 19.0% [decline of $7.60 on a base year cost of $40.00] to 28.8% [$12.18 of $42.21]; P employee (increase of 46.0% [increase of 759.55 units over a base year productivity of 1,651.45 units] to 55.8% [968.28 of 1,733.97 units]; P < .001), during the 5 years of study. Academic radiology departments have proved that they can "do more with less" over a sustained period.

Renewable and non-renewable exergy costs and CO2 emissions in the production of fuels for Brazilian transportation sector

International Nuclear Information System (INIS)

Flórez-Orrego, Daniel; Silva, Julio A.M. da; Velásquez, Héctor; Oliveira, Silvio de

2015-01-01

An exergy and environmental comparison between the fuel production routes for Brazilian transportation sector, including fossil fuels (natural gas, oil-derived products and hydrogen), biofuels (ethanol and biodiesel) and electricity is performed, and the percentage distribution of exergy destruction in the different units of the processing plants is characterized. An exergoeconomy methodology is developed and applied to properly allocate the renewable and non-renewable exergy costs and CO 2 emission cost among the different products of multiproduct plants. Since Brazilian electricity is consumed in the upstream processing stages of the fuels used in the generation thereof, an iterative calculation is used. The electricity mix comprises thermal (coal, natural gas and oil-fired), nuclear, wind and hydroelectric power plants, as well as bagasse-fired mills, which, besides exporting surplus electricity, also produce sugar and bioethanol. Oil and natural gas-derived fuels production and biodiesel fatty acid methyl-esters (FAME) derived from palm oil are also analyzed. It was found that in spite of the highest total unit exergy costs correspond to the production of biofuels and electricity, the ratio between the renewable to non-renewable invested exergy (cR/cNR) for those fuels is 2.69 for biodiesel, 4.39 for electricity, and 15.96 for ethanol, whereas for fossil fuels is almost negligible. - Highlights: • Total and non-renewable exergy costs of Brazilian transportation fuels are evaluated. • Specific CO 2 emissions in the production of Brazilian transportation fuels are determined. • Representative production routes for fossil fuels, biofuels and electricity are reviewed. • Exergoeconomy is used to distribute costs and emissions in multiproduct processes

An expert system for estimating production rates and costs for hardwood group-selection harvests

Science.gov (United States)

Chris B. LeDoux; B. Gopalakrishnan; R. S. Pabba

2003-01-01

As forest managers shift their focus from stands to entire ecosystems alternative harvesting methods such as group selection are being used increasingly. Results of several field time and motion studies and simulation runs were incorporated into an expert system for estimating production rates and costs associated with harvests of group-selection units of various size...

Cryptococcal Meningitis Treatment Strategies Affected by the Explosive Cost of Flucytosine in the United States: A Cost-effectiveness Analysis.

Science.gov (United States)

Merry, Matthew; Boulware, David R

2016-06-15

In the United States, cryptococcal meningitis causes approximately 3400 hospitalizations and approximately 330 deaths annually. The US guidelines recommend treatment with amphotericin B plus flucytosine for at least 2 weeks, followed by fluconazole for a minimum of 8 weeks. Due to generic drug manufacturer monopolization, flucytosine currently costs approximately $2000 per day in the United States, with a 2-week flucytosine treatment course costing approximately $28 000. The daily flucytosine treatment cost in the United Kingdom is approximately $22. Cost-effectiveness analysis was performed to determine the value of flucytosine relative to alternative regimens. We estimated the incremental cost-effectiveness ratio (ICER) of 3 cryptococcal induction regimens: (1) amphotericin B deoxycholate for 4 weeks; (2) amphotericin and flucytosine (100 mg/kg/day) for 2 weeks; and (3) amphotericin and fluconazole (800 mg/day) for 2 weeks. Costs of care were calculated using 2015 US prices and the medication costs. Survival estimates were derived from a randomized trial and scaled relative to published US survival data. Cost estimates were $83 227 for amphotericin monotherapy, $75 121 for amphotericin plus flucytosine, and $44 605 for amphotericin plus fluconazole. The ICER of amphotericin plus flucytosine was $23 842 per quality-adjusted life-year. Flucytosine is currently cost-effective in the United States despite a dramatic increase in price in recent years. Combination therapy with amphotericin and flucytosine is the most attractive treatment strategy for cryptococcal meningitis, though the rising price may be creating access issues that will exacerbate if the trend of profiteering continues. © The Author 2016. Published by Oxford University Press for the Infectious Diseases Society of America. All rights reserved. For permissions, e-mail journals.permissions@oup.com.

Wood chip production technology and costs for fuel in Namibia

Energy Technology Data Exchange (ETDEWEB)

Leinonen, A.

2007-12-15

steer and Nisula harvester head for felling, were tested at CCF. The most effective felling device in the tests appeared to be rotary saw in the skid steer. Based on these tests it was designed a new totally mechanized production chain. The working phases in this mechanized production chain are felling with a rotary saw in skid steer, compiling with a grapple fork in skid steer, drying in the heaps, chipping with a mobile chipper with a loader and road transport with a tractor trailer. This new production chain is not fully tested in Namibia. The calculated production and road transport costs of wood chips with the designed new mechanized production chain are about 15% lower than those of the semi-mechanized production chain. The production costs with the new mechanized production chain are 170.5 N dollar/wet ton (4.4 Euros/MWh) for 5 MWe power plant, 181.4 N dollar/wet ton (4.7 Euros/MWh) for 10 MWe power plant and 192.3 N dollar/wet ton (4.9 Euros/MWh) for 20 MWe power plant. The average road transport distance in the calculation is 30 km for a 5 MWe, 40 km for 10 MWe and 50 km for 20 MWe power plants. The production and road transport costs of wood chips from Okahandja to Van Eck power plant are 238.4 N dollar/wet ton (6.1 Euros/MWh) and from Otjiwarongo 350.3 N dollar/wet ton (9.0 Euros/MWh using the new mechanized wood chip production chain. The wet ton and MWh units are presented in 20 w-% moisture content. The designed mechanized production chain is very effective and suitable for large-scale wood chip production. With the new mechanized production chain the labour force demand of producing wood chips is 32 men for a 5 MWe, 65 men for 10 MWe and 136 men for 20 MWe power plant. The average yield in selective bush harvesting at CCF was 7.0 wet tons (20 w-%) per hectare. The annual total wood chip production area is 4 600 ha in the case of a 5 MWe power plant, 8 600 ha for a 10 MWe and 16 900 ha for 20 MWe power plant if the harvesting yield is 7.0 wet tons per ha

Study to establish cost predictions for the production of Redox chemicals

Science.gov (United States)

Ammann, P. R.; Loreth, M.; Harvey, W. W.

1982-01-01

The chromium and iron chloride chemicals are significant first costs for NASA Redox energy storage systems. This study was performed to determine the lowest cost at which chromium and iron chlorides could be obtained for a complex of redox energy storage systems. In addition, since the solutions gradually become intermixed during the course of operation of Redox units, it was an objective to evaluate schemes for regeneration of the operating solutions. Three processes were evaluated for the production of chromium and iron chlorides. As a basis for the preliminary plant design and economic evaluation, it was assumed that the plant would produce about 25,000 tons of contained chromium as CrCl3 and an equivalent molar quantity of FeCl2. Preliminary plant designs, including materials and energy balances and sizing of major equipment, were prepared, and capital and operating costs were estimated.

Potential benefits of minimum unit pricing for alcohol versus a ban on below cost selling in England 2014: modelling study.

Science.gov (United States)

Brennan, Alan; Meng, Yang; Holmes, John; Hill-McManus, Daniel; Meier, Petra S

2014-09-30

To evaluate the potential impact of two alcohol control policies under consideration in England: banning below cost selling of alcohol and minimum unit pricing. Modelling study using the Sheffield Alcohol Policy Model version 2.5. England 2014-15. Adults and young people aged 16 or more, including subgroups of moderate, hazardous, and harmful drinkers. Policy to ban below cost selling, which means that the selling price to consumers could not be lower than tax payable on the product, compared with policies of minimum unit pricing at £0.40 (€0.57; $0.75), 45 p, and 50 p per unit (7.9 g/10 mL) of pure alcohol. Changes in mean consumption in terms of units of alcohol, drinkers' expenditure, and reductions in deaths, illnesses, admissions to hospital, and quality adjusted life years. The proportion of the market affected is a key driver of impact, with just 0.7% of all units estimated to be sold below the duty plus value added tax threshold implied by a ban on below cost selling, compared with 23.2% of units for a 45 p minimum unit price. Below cost selling is estimated to reduce harmful drinkers' mean annual consumption by just 0.08%, around 3 units per year, compared with 3.7% or 137 units per year for a 45 p minimum unit price (an approximately 45 times greater effect). The ban on below cost selling has a small effect on population health-saving an estimated 14 deaths and 500 admissions to hospital per annum. In contrast, a 45 p minimum unit price is estimated to save 624 deaths and 23,700 hospital admissions. Most of the harm reductions (for example, 89% of estimated deaths saved per annum) are estimated to occur in the 5.3% of people who are harmful drinkers. The ban on below cost selling, implemented in the England in May 2014, is estimated to have small effects on consumption and health harm. The previously announced policy of a minimum unit price, if set at expected levels between 40 p and 50 p per unit, is estimated to have an approximately 40-50 times

Abatement cost of GHG emissions for wood-based electricity and ethanol at production and consumption levels.

Directory of Open Access Journals (Sweden)

Puneet Dwivedi

Full Text Available Woody feedstocks will play a critical role in meeting the demand for biomass-based energy products in the US. We developed an integrated model using comparable system boundaries and common set of assumptions to ascertain unit cost and greenhouse gas (GHG intensity of electricity and ethanol derived from slash pine (Pinus elliottii at the production and consumption levels by considering existing automobile technologies. We also calculated abatement cost of greenhouse gas (GHG emissions with respect to comparable energy products derived from fossil fuels. The production cost of electricity derived using wood chips was at least cheaper by 1 ¢ MJ-1 over electricity derived from wood pellets. The production cost of ethanol without any income from cogenerated electricity was costlier by about 0.7 ¢ MJ-1 than ethanol with income from cogenerated electricity. The production cost of electricity derived from wood chips was cheaper by at least 0.7 ¢ MJ-1 than the energy equivalent cost of ethanol produced in presence of cogenerated electricity. The cost of using ethanol as a fuel in a flex-fuel vehicle was at least higher by 6 ¢ km-1 than a comparable electric vehicle. The GHG intensity of per km distance traveled in a flex-fuel vehicle was greater or lower than an electric vehicle running on electricity derived from wood chips depending on presence and absence of GHG credits related with co-generated electricity. A carbon tax of at least $7 Mg CO2e-1 and $30 Mg CO2e-1 is needed to promote wood-based electricity and ethanol production in the US, respectively. The range of abatement cost of GHG emissions is significantly dependent on the harvest age and selected baseline especially for electricity generation.

Microalgal CO2 sequestering – Modeling microalgae production costs

International Nuclear Information System (INIS)

Bilanovic, Dragoljub; Holland, Mark; Armon, Robert

2012-01-01

Highlights: ► Microalgae production costs were modeled as a function of specific expenses. ► The effects of uncontrollable expenses/factors were incorporated into the model. ► Modeled microalgae production costs were in the range $102–1503 t −1 ha −1 y −1 . - Abstract: Microalgae CO 2 sequestering facilities might become an industrial reality if microalgae biomass could be produced at cost below $500.00 t −1 . We develop a model for estimation of total production costs of microalgae as a function of known production-specific expenses, and incorporate into the model the effects of uncontrollable factors which affect known production-specific expenses. Random fluctuations were intentionally incorporated into the model, consequently into generated cost/technology scenarios, because each and every logically interconnected equipment/operation that is used in design/construction/operation/maintenance of a production process is inevitably subject to random cost/price fluctuations which can neither be eliminated nor a priori controlled. A total of 152 costs/technology scenarios were evaluated to find 44 scenarios in which predicted total production costs of microalgae (PTPCM) was in the range $200–500 t −1 ha −1 y −1 . An additional 24 scenarios were found with PTCPM in the range of $102–200 t −1 ha −1 y −1 . These findings suggest that microalgae CO 2 sequestering and the production of commercial compounds from microalgal biomass can be economically viable venture even today when microalgae production technology is still far from its optimum.

Preliminary Cost Estimates for Nuclear Hydrogen Production: HTSE System

International Nuclear Information System (INIS)

Yang, K. J.; Lee, K. Y.; Lee, T. H.

2008-01-01

KAERI is now focusing on the research and development of the key technologies required for the design and realization of a nuclear hydrogen production system. As a preliminary study of cost estimates for nuclear hydrogen systems, the hydrogen production costs of the nuclear energy sources benchmarking GTMHR and PBMR are estimated in the necessary input data on a Korean specific basis. G4-ECONS was appropriately modified to calculate the cost for hydrogen production of HTSE (High Temperature Steam Electrolysis) process with VHTR (Very High Temperature nuclear Reactor) as a thermal energy source. The estimated costs presented in this paper show that hydrogen production by the VHTR could be competitive with current techniques of hydrogen production from fossil fuels if CO 2 capture and sequestration is required. Nuclear production of hydrogen would allow large-scale production of hydrogen at economic prices while avoiding the release of CO 2 . Nuclear production of hydrogen could thus become the enabling technology for the hydrogen economy. The major factors that would affect the cost of hydrogen were also discussed

Transaction costs and social networks in productivity measurement

DEFF Research Database (Denmark)

Henningsen, Geraldine; Henningsen, Arne; Henning, Christian H. C. A.

2015-01-01

. Hence, both the absolute productivity measures and, more importantly, the productivity ranking will be distorted. A major driver of transaction costs is poor access to information and contract enforcement assistance. Social networks often catalyse information exchange as well as generate trust...... and support. Hence, we use measures of a firm’s access to social networks as a proxy for the transaction costs the firm faces. We develop a microeconomic production model that takes into account transaction costs and networks. Using a data set of 384 Polish farms, we empirically estimate this model...... and compare different parametric, semiparametric, and nonparametric model specifications. Our results generally support our hypothesis. Especially, large trading networks and dense household networks have a positive influence on a farm’s productivity. Furthermore, our results indicate that transaction costs...

Is scorpion antivenom cost-effective as marketed in the United States?

Science.gov (United States)

Armstrong, Edward P; Bakall, Maja; Skrepnek, Grant H; Boyer, Leslie V

2013-12-15

The purpose of this study was to analyze the cost-effectiveness of scorpion antivenom compared to no antivenom, in the United States, using a decision analysis framework. A decision analytic model was created to assess patient course with and without antivenom. Costs were determined from the perspective of a health care payer. Cost data used in the model were extracted from Arizona Medicaid. The probability of clinical events occurring with and without antivenom was obtained from the published literature, medical claims obtained from Arizona Medicaid, and results of recent clinical trials. Patients that became so ill that mechanical ventilator support was necessary were considered treatment failures. A Monte Carlo simulation was run 1000 times and sampled simultaneously across all variable distributions in the model. The mean success rate was 99.87% (95% CI 99.64%-99.98%) with scorpion antivenom and 94.31% (95% CI 91.10%-96.61%) without scorpion antivenom. The mean cost using scorpion antivenom was $10,708 (95% CI $10,556 - $11,010) and the mean cost without scorpion antivenom was $3178 (95% CI $1627 - $5184). Since the 95% CIs do not overlap for either the success or cost, use of the scorpion antivenom was significantly more effective and significantly more expensive than no antivenom. Cost-effectiveness analysis found that the scorpion antivenom was not cost-effective at its current price as marketed in the United States. The scorpion antivenom marketed in the United States is extremely effective, but too costly to justify its use in most clinical situations. Formulary committees should restrict the use of this antivenom to only the most severe scorpion envenomations. Copyright © 2013 Elsevier Ltd. All rights reserved.

Cost analysis of simulated base-catalyzed biodiesel production processes

International Nuclear Information System (INIS)

Tasić, Marija B.; Stamenković, Olivera S.; Veljković, Vlada B.

2014-01-01

Highlights: • Two semi-continuous biodiesel production processes from sunflower oil are simulated. • Simulations were based on the kinetics of base-catalyzed methanolysis reactions. • The total energy consumption was influenced by the kinetic model. • Heterogeneous base-catalyzed process is a preferable industrial technology. - Abstract: The simulation and economic feasibility evaluation of semi-continuous biodiesel production from sunflower oil were based on the kinetics of homogeneously (Process I) and heterogeneously (Process II) base-catalyzed methanolysis reactions. The annual plant’s capacity was determined to be 8356 tonnes of biodiesel. The total energy consumption was influenced by the unit model describing the methanolysis reaction kinetics. The energy consumption of the Process II was more than 2.5 times lower than that of the Process I. Also, the simulation showed the Process I had more and larger process equipment units, compared with the Process II. Based on lower total capital investment costs and biodiesel selling price, the Process II was economically more feasible than the Process I. Sensitivity analysis was conducted using variable sunflower oil and biodiesel prices. Using a biodiesel selling price of 0.990 $/kg, Processes I and II were shown to be economically profitable if the sunflower oil price was 0.525 $/kg and 0.696 $/kg, respectively

Cost allocation. Combined heat and power production

International Nuclear Information System (INIS)

Sidzikauskas, V.

2002-01-01

The benefits of Combined Heat and Power (CHP) generation are discussed. The include improvement in energy intensity of 1% by 2010, 85-90% efficiency versus 40-50% of condensation power and others. Share of CHP electricity production in ERRA countries is presented.Solutions for a development CHP cost allocation are considered. Conclusion are presented for CHP production cost allocation. (R.P.)

Development of analysis method of material f low cost accounting using lean technique in food production: A case study of Universal Food Public (UFC Co.,Ltd.

Directory of Open Access Journals (Sweden)

Wichai Chattinnawat

2015-06-01

Full Text Available This research aims to apply Lean technique in conjunction with analysis of Material Flow Cost Accounting (MFCA to production process of canned sweet corn in order to increase process efficiency, eliminate waste and reduce cost of the production. This research develops and presents new type of MFCA analysis by incorporating value and non-value added activities into the MFCA cost allocation process. According to the simulation-based measurement of the process efficiency, integrated cost allocation based on activity types results in higher proportion of negative product cost in comparison to that computed from conventional MFCA cost allocation. Thus, considering types of activities and process efficiency have great impacts on cost structure especially for the negative product cost. The research leads to solutions to improve work procedures, eliminate waste and reduce production cost. The overall cost per unit decreases with higher proportion of positive product cost.

Unit cost of medical services at different hospitals in India.

Directory of Open Access Journals (Sweden)

Susmita Chatterjee

Full Text Available Institutional care is a growing component of health care costs in low- and middle-income countries, but local health planners in these countries have inadequate knowledge of the costs of different medical services. In India, greater utilisation of hospital services is driven both by rising incomes and by government insurance programmes that cover the cost of inpatient services; however, there is still a paucity of unit cost information from Indian hospitals. In this study, we estimated operating costs and cost per outpatient visit, cost per inpatient stay, cost per emergency room visit, and cost per surgery for five hospitals of different types across India: a 57-bed charitable hospital, a 200-bed private hospital, a 400-bed government district hospital, a 655-bed private teaching hospital, and a 778-bed government tertiary care hospital for the financial year 2010-11. The major cost component varied among human resources, capital costs, and material costs, by hospital type. The outpatient visit cost ranged from Rs. 94 (district hospital to Rs. 2,213 (private hospital (USD 1 = INR 52. The inpatient stay cost was Rs. 345 in the private teaching hospital, Rs. 394 in the district hospital, Rs. 614 in the tertiary care hospital, Rs. 1,959 in the charitable hospital, and Rs. 6,996 in the private hospital. Our study results can help hospital administrators understand their cost structures and run their facilities more efficiently, and we identify areas where improvements in efficiency might significantly lower unit costs. The study also demonstrates that detailed costing of Indian hospital operations is both feasible and essential, given the significant variation in the country's hospital types. Because of the size and diversity of the country and variations across hospitals, a large-scale study should be undertaken to refine hospital costing for different types of hospitals so that the results can be used for policy purposes, such as revising

Unit Cost of Medical Services at Different Hospitals in India

Science.gov (United States)

Chatterjee, Susmita; Levin, Carol; Laxminarayan, Ramanan

2013-01-01

Institutional care is a growing component of health care costs in low- and middle-income countries, but local health planners in these countries have inadequate knowledge of the costs of different medical services. In India, greater utilisation of hospital services is driven both by rising incomes and by government insurance programmes that cover the cost of inpatient services; however, there is still a paucity of unit cost information from Indian hospitals. In this study, we estimated operating costs and cost per outpatient visit, cost per inpatient stay, cost per emergency room visit, and cost per surgery for five hospitals of different types across India: a 57-bed charitable hospital, a 200-bed private hospital, a 400-bed government district hospital, a 655-bed private teaching hospital, and a 778-bed government tertiary care hospital for the financial year 2010–11. The major cost component varied among human resources, capital costs, and material costs, by hospital type. The outpatient visit cost ranged from Rs. 94 (district hospital) to Rs. 2,213 (private hospital) (USD 1 = INR 52). The inpatient stay cost was Rs. 345 in the private teaching hospital, Rs. 394 in the district hospital, Rs. 614 in the tertiary care hospital, Rs. 1,959 in the charitable hospital, and Rs. 6,996 in the private hospital. Our study results can help hospital administrators understand their cost structures and run their facilities more efficiently, and we identify areas where improvements in efficiency might significantly lower unit costs. The study also demonstrates that detailed costing of Indian hospital operations is both feasible and essential, given the significant variation in the country’s hospital types. Because of the size and diversity of the country and variations across hospitals, a large-scale study should be undertaken to refine hospital costing for different types of hospitals so that the results can be used for policy purposes, such as revising payment rates

Environmental remediation cost in Fukushima area. Trial calculation using the unit cost factor method

International Nuclear Information System (INIS)

Ishikura, Takeshi; Fujita, Reiko

2013-01-01

In order to perform environmental remediation in Fukushima area in a swift and adequate way, it is necessary to obtain perspective of total cost and allocate resources adequately. At present such had not been fixed as what decontamination method should be applied to relevant contaminated places in Fukushima area or what disposition and processing process should be applied to radioactive soils and wastes produced by decontamination, it would be difficult to assess the cost exactly. But it would be better to calculate rough cost on trial and then upgrade the accuracy of the cost gradually based on latest knowledge. Cleanup subcommittee of AESJ utilized published process flow and unit cost and based on original proposed scenario: soils produced by decontamination were classified into intermediate storage facility and controllable processing place based on their contamination concentration and with limited reuse, rough estimated cost was obtained as 6 - 9 trillion yen for basic case. (T. Tanaka)

FAMILY UNIT PRODUCTION AS ALTERNATIVE TO IMPROVE THE ETHNIC YAQUI FOOD SECURITY IN VICAM, SONORA, MÉXICO

Directory of Open Access Journals (Sweden)

A. Guillermo Ramírez-García

2015-07-01

Full Text Available The family production unit is a strategy that has Ethnicity Yaqui population for food production at low cost and thus achieve the food sovereignty. This work was carried out in Vicam, where 41 surveys were applied to household which were selected through cooperation of their occupants. The main results indicate that food sovereignty concept is unknow from daily life population in the region; partly, because food production in the region is reduced; besides weather, market and social factors that prevent it. In addition, the family production unit is not a common element among families. However, there are some homes with some spaces, although small ones, for food production and families obtain, in certain seasons, some grains and some vegetables.

Influence of timber harvesting costs on the layout of cuttings and economic return in forest planning based on dynamic treatment units

Directory of Open Access Journals (Sweden)

Adrián Pascual

2018-05-01

Full Text Available Aim of study: To analyze the influence of harvesting costs on the distribution and type of cuttings when forest management planning is based on the dynamic treatment units (DTUs approach. Area of study: A Mediterranean pine forest in Central Spain. Materials and methods: Airborne laser scanning data were used in area-based approach to predict stand attributes and delineate segments that were used as calculation units. Predicted stand attributes and existing models for diameter distribution and individual-tree growth were used to simulate alternative management schedules for each segment for a 60-year planning horizon divided into three 20-year periods. Three alternative forest planning problems were formulated. They aimed to maximize or minimize net income, or maximize timber production with a constant flow of harvested timber. Spatial goals were used in all cases to enhance the clustering of treatments. Main results: Maxizing timber production without considering harvesting costs can be costly, even close to the plan that minimized net incomes. Maximizing net incomes led to frequent use of final felling instead of thinnings, placing cuttings near forest roads and creating more compact DTUs than obtained in the plan that maximized timber production. Research highlights: Compared to previous studies on DTUs, this study integrated felling and forwarding costs, which depended on distance to road and stand attributes, in the process of creating DTUs by means of spatial optimization.

Costs of fire suppression forces based on cost-aggregation approach

Science.gov (United States)

Gonz& aacute; lez-Cab& aacute; Armando n; Charles W. McKetta; Thomas J. Mills

1984-01-01

A cost-aggregation approach has been developed for determining the cost of Fire Management Inputs (FMls)-the direct fireline production units (personnel and equipment) used in initial attack and large-fire suppression activities. All components contributing to an FMI are identified, computed, and summed to estimate hourly costs. This approach can be applied to any FMI...

COST OF PRODUCTION, GROSS RETURN AND NET PROFIT IN COMMERCIAL EGG PRODUCTION

Directory of Open Access Journals (Sweden)

M. Farooq, Zahoor-ul-Haq1, M.A. Mian, F.R. Durrani and M. Syed

2003-01-01

Full Text Available The present study was carried out in Chakwal, Pakistan by collecting data from randomly selected 109 flocks to investigate cost of production, gross return and net profit per layer. Majority of the buildings in the study area were rented therefore, rent per layer was added to the total cost of production instead of depreciation on building and equipments. Overall total cost of production, gross return and net profit per layer was Rs. 393.88 ± 5.36, 432.14 ± 8.01 and 38.26 ± 6.66, respectively. Rate of return over the invested capital was 27%. Mean feed cost per layer was Rs. 302.23 ± 5.01, including Rs. 10.27 ± 0.24, 29.19 ± 0.42 and 262.77 ± 5.08 for starter, grower and layer ration, respectively. Feed cost was the major component contributing 76.73% to the total cost of production. Average cost of labor, day-old chick, building rent, vaccination, therapy, miscellaneous item, electricity, bedding material and transportation was Rs. 19.90 ± 0.45, 19.75 ± 0.05, 16.25 ± 0.26, 12.80 ± 0.10, 10.90 ± 2.32, 4.35 ± 0.09, 3.15 ± 0.07, 2.65 ± 0.09 and 1.90 ± 0.08, respectively, contributing 5.05, 5.01, 4.13, 3.25, 2.77, 1.10, 0.80, 0.67 and 0.48 % to the total cost of production. Gross return from the sale of marketable eggs, culled eggs, spent/culled bird, empty bags and manure was Rs. 388.84 ± 7.91, 3.85 ± 0.01, 35.80 ± 0.23, 2.20 ± 0.04 and 1.45 ± 0.01, respectively, contributing 89.98, 0.89, 8.28, 0.51 and 0.34% to the total return. Determining the effect of different parameters on the cost of production and net profit, large flocks, Hisex strain, brood-grow and lay system of rearing, good hygienic conditions of the farm, normal stocking rate and cage system of housing wee found to give maximum gross return as well as net profit.

Economic and market issues on the sustainability of egg production in the United States: analysis of alternative production systems.

Science.gov (United States)

Sumner, D A; Gow, H; Hayes, D; Matthews, W; Norwood, B; Rosen-Molina, J T; Thurman, W

2011-01-01

Conventional cage housing for laying hens evolved as a cost-effective egg production system. Complying with mandated hen housing alternatives would raise marginal production costs and require sizable capital investment. California data indicate that shifts from conventional cages to barn housing would likely cause farm-level cost increases of about 40% per dozen. The US data on production costs of such alternatives as furnished cages are not readily available and European data are not applicable to the US industry structure. Economic analysis relies on key facts about production and marketing of conventional and noncage eggs. Even if mandated by government or buyers, shifts to alternative housing would likely occur with lead times of at least 5 yr. Therefore, egg producers and input suppliers would have considerable time to plan new systems and build new facilities. Relatively few US consumers now pay the high retail premiums required for nonconventional eggs from hens housed in alternative systems. However, data from consumer experiments indicate that additional consumers would also be willing to pay some premium. Nonetheless, current data do not allow easy extrapolation to understand the willingness to pay for such eggs by the vast majority of conventional egg consumers. Egg consumption in the United States tends to be relatively unresponsive to price changes, such that sustained farm price increases of 40% would likely reduce consumption by less than 10%. This combination of facts and relationships suggests that, unless low-cost imports grew rapidly, requirements for higher cost hen housing systems would raise US egg prices considerably while reducing egg consumption marginally. Eggs are a low-cost source of animal protein and low-income consumers would be hardest hit. However, because egg expenditures are a very small share of the consumer budget, real income loss for consumers would be small in percentage terms. Finally, the high egg prices imposed by

Manufacturing Cost Levelization Model – A User’s Guide

Energy Technology Data Exchange (ETDEWEB)

Morrow, William R. [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Shehabi, Arman [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States); Smith, Sarah Josephine [Lawrence Berkeley National Lab. (LBNL), Berkeley, CA (United States)

2015-08-01

The Manufacturing Cost Levelization Model is a cost-performance techno-economic model that estimates total large-scale manufacturing costs for necessary to produce a given product. It is designed to provide production cost estimates for technology researchers to help guide technology research and development towards an eventual cost-effective product. The model presented in this user’s guide is generic and can be tailored to the manufacturing of any product, including the generation of electricity (as a product). This flexibility, however, requires the user to develop the processes and process efficiencies that represents a full-scale manufacturing facility. The generic model is comprised of several modules that estimate variable costs (material, labor, and operating), fixed costs (capital & maintenance), financing structures (debt and equity financing), and tax implications (taxable income after equipment and building depreciation, debt interest payments, and expenses) of a notional manufacturing plant. A cash-flow method is used to estimate a selling price necessary for the manufacturing plant to recover its total cost of production. A levelized unit sales price ($ per unit of product) is determined by dividing the net-present value of the manufacturing plant’s expenses ($) by the net present value of its product output. A user defined production schedule drives the cash-flow method that determines the levelized unit price. In addition, an analyst can increase the levelized unit price to include a gross profit margin to estimate a product sales price. This model allows an analyst to understand the effect that any input variables could have on the cost of manufacturing a product. In addition, the tool is able to perform sensitivity analysis, which can be used to identify the key variables and assumptions that have the greatest influence on the levelized costs. This component is intended to help technology researchers focus their research attention on tasks

Incremental cost of PACS in a medical intensive care unit

Science.gov (United States)

Langlotz, Curtis P.; Cleff, Bridget; Even-Shoshan, Orit; Bozzo, Mary T.; Redfern, Regina O.; Brikman, Inna; Seshadri, Sridhar B.; Horii, Steven C.; Kundel, Harold L.

1995-05-01

Our purpose is to determine the incremental costs (or savings) due to the introduction of picture archiving and communication systems (PACS) and computed radiology (CR) in a medical intensive care unit (MICU). Our economic analysis consists of three measurement methods. The first method is an assessment of the direct costs to the radiology department, implemented in a spreadsheet model. The second method consists of a series of brief observational studies to measure potential changes in personnel costs that might not be reflected in administrative claims. The third method (results not reported here) is a multivariate modeling technique which estimates the independent effect of PACS/CR on the cost of care (estimated from administrative claims data), while controlling for clinical case- mix variables. Our direct cost model shows no cost savings to the radiology department after the introduction of PACS in the medical intensive care unit. Savings in film supplies and film library personnel are offset by increases in capital equipment costs and PACS operation personnel. The results of observational studies to date demonstrate significant savings in clinician film-search time, but no significant change in technologist time or lost films. Our model suggests that direct radiology costs will increase after the limited introduction of PACS/CR in the MICU. Our observational studies show a small but significant effect on clinician film search time by the introduction of PACS/CR in the MICU, but no significant effect on other variables. The projected costs of a hospital-wide PACS are currently under study.

Cost-effectiveness analysis: adding value to assessment of animal health welfare and production.

Science.gov (United States)

Babo Martins, S; Rushton, J

2014-12-01

Cost-effectiveness analysis (CEA) has been extensively used in economic assessments in fields related to animal health, namely in human health where it provides a decision-making framework for choices about the allocation of healthcare resources. Conversely, in animal health, cost-benefit analysis has been the preferred tool for economic analysis. In this paper, the use of CEA in related areas and the role of this technique in assessments of animal health, welfare and production are reviewed. Cost-effectiveness analysis can add further value to these assessments, particularly in programmes targeting animal welfare or animal diseases with an impact on human health, where outcomes are best valued in natural effects rather than in monetary units. Importantly, CEA can be performed during programme implementation stages to assess alternative courses of action in real time.

A model for optimizing the production of pharmaceutical products

Directory of Open Access Journals (Sweden)

Nevena Gospodinova

2017-05-01

Full Text Available The problem associated with the optimal production planning is especially relevant in modern industrial enterprises. The most commonly used optimality criteria in this context are: maximizing the total profit; minimizing the cost per unit of production; maximizing the capacity utilization; minimizing the total production costs. This article aims to explore the possibility for optimizing the production of pharmaceutical products through the construction of a mathematical model that can be viewed in two ways – as a single-product model and a multi-product model. As an optimality criterion it is set the minimization of the cost per unit of production for a given planning period. The author proposes an analytical method for solving the nonlinear optimization problem. An optimal production plan of Tylosin tartrate is found using the single-product model.

‘FLEXIBLE’ BUDGETS ARE ALREADY BUDGETING PROCESS ANALYSIS OF PRODUCTION COSTS FOR OIL AND FAT ENTERPRISES

Directory of Open Access Journals (Sweden)

V. Shvetz’

2013-10-01

Full Text Available The problems of methodological fundamentals of managerial accounting of manufacturing costs in information provision for budgeting, not only at the enterprise level, but also as it is required by current conditions of advanced control, in the context of structural production units of “responsibility centers” using “flexible” budgets, which are prepared during the manufacturing process are examined. Unlike a simple comparison of the regular budgets (scheduled amount of work divided by regulatory costs per unit, “flexible” budget makes adjustments to the planned budget because it represents the actual amount of work divided by regulatory costs, which is included with the comparison of the amount of work that are not fulfilled, or carried to a greater or lesser extent compared with the expected budget. Thus, “Flexible” budgets reveal the actual extent of the changes compared with the expected budget.

Short-term costs of preeclampsia to the United States health care system.

Science.gov (United States)

Stevens, Warren; Shih, Tiffany; Incerti, Devin; Ton, Thanh G N; Lee, Henry C; Peneva, Desi; Macones, George A; Sibai, Baha M; Jena, Anupam B

2017-09-01

Preeclampsia is a leading cause of maternal morbidity and mortality and adverse neonatal outcomes. Little is known about the extent of the health and cost burden of preeclampsia in the United States. This study sought to quantify the annual epidemiological and health care cost burden of preeclampsia to both mothers and infants in the United States in 2012. We used epidemiological and econometric methods to assess the annual cost of preeclampsia in the United States using a combination of population-based and administrative data sets: the National Center for Health Statistics Vital Statistics on Births, the California Perinatal Quality Care Collaborative Databases, the US Health Care Cost and Utilization Project database, and a commercial claims data set. Preeclampsia increased the probability of an adverse event from 4.6% to 10.1% for mothers and from 7.8% to 15.4% for infants while lowering gestational age by 1.7 weeks (P preeclampsia during the first 12 months after birth was $1.03 billion for mothers and $1.15 billion for infants. The cost burden per infant is dependent on gestational age, ranging from $150,000 at 26 weeks gestational age to $1311 at 36 weeks gestational age. In 2012, the cost of preeclampsia within the first 12 months of delivery was $2.18 billion in the United States ($1.03 billion for mothers and $1.15 billion for infants), and was disproportionately borne by births of low gestational age. Copyright © 2017 Elsevier Inc. All rights reserved.

77 FR 7237 - Railroad Cost Recovery Procedures-Productivity Adjustment

Science.gov (United States)

2012-02-10

... Cost Recovery Procedures--Productivity Adjustment AGENCY: Surface Transportation Board. ACTION: Proposed railroad cost recovery procedures productivity adjustment. SUMMARY: In a decision served on... productivity for the 2006-2010 (5-year) averaging period. This represents a 0.6% decrease over the average for...

78 FR 10262 - Railroad Cost Recovery Procedures-Productivity Adjustment

Science.gov (United States)

2013-02-13

... Cost Recovery Procedures--Productivity Adjustment AGENCY: Surface Transportation Board, DOT. ACTION: Proposed railroad cost recovery procedures productivity adjustment. SUMMARY: In a decision served on... productivity for the 2007-2011 (5-year) averaging period. This represents a 0.1% increase over the average for...

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)

Comparison of fuel production costs for future transportation

DEFF Research Database (Denmark)

Ridjan, Iva; Mathiesen, Brian Vad; Connolly, David

The purpose of this poster is to provide an overview of fuel production costs for two types of synthetic fuels – methanol and methane, along with comparable costs for first and second generation biodiesel, two types of second generation bioethanol, and biogas. The model analysed is a 100% renewable...... scenario of Denmark for 2050, where the data for the transport sector has been changed to estimate the fuel production costs for eight different fuel pathways....

75 FR 16575 - Railroad Cost Recovery Procedures-Productivity Adjustment

Science.gov (United States)

2010-04-01

...)] Railroad Cost Recovery Procedures--Productivity Adjustment AGENCY: Surface Transportation Board. ACTION: Adoption of a railroad cost recovery procedures productivity adjustment. SUMMARY: By decision served on February 1, 2010, the Board proposed to adopt 1.010 (1.0% per year) as the 2008 productivity adjustment, as...

75 FR 5170 - Railroad Cost Recovery Procedures-Productivity Adjustment

Science.gov (United States)

2010-02-01

...)] Railroad Cost Recovery Procedures--Productivity Adjustment AGENCY: Surface Transportation Board, DOT. ACTION: Proposed Railroad Cost Recovery Procedures Productivity Adjustment. SUMMARY: In a decision served... railroad productivity for the 2004-2008 (5-year) averaging period. This is a decline of 0.5 of a percentage...

A roadmap for cost-of-goods planning to guide economic production of cell therapy products.

Science.gov (United States)

Lipsitz, Yonatan Y; Milligan, William D; Fitzpatrick, Ian; Stalmeijer, Evelien; Farid, Suzanne S; Tan, Kah Yong; Smith, David; Perry, Robert; Carmen, Jessica; Chen, Allen; Mooney, Charles; Fink, John

2017-12-01

Cell therapy products are frequently developed and produced without incorporating cost considerations into process development, contributing to prohibitively costly products. Herein we contextualize individual process development decisions within a broad framework for cost-efficient therapeutic manufacturing. This roadmap guides the analysis of cost of goods (COG) arising from tissue procurement, material acquisition, facility operation, production, and storage. We present the specific COG considerations related to each of these elements as identified through a 2013 International Society for Cellular Therapy COG survey, highlighting the differences between autologous and allogeneic products. Planning and accounting for COG at each step in the production process could reduce costs, allowing for more affordable market pricing to improve the long-term viability of the cell therapy product and facilitate broader patient access to novel and transformative cell therapies. Copyright © 2017 International Society for Cellular Therapy. Published by Elsevier Inc. All rights reserved.

Activity-based costing evaluation of [18F]-fludeoxyglucose production.

Science.gov (United States)

Krug, Bruno; Van Zanten, Annie; Pirson, Anne-Sophie; Crott, Ralph; Vander Borght, Thierry

2008-01-01

As healthcare expenses are escalating in many countries, the sector faces a new challenge of becoming more cost efficient. There is an urgent need for more accurate data on the costs of healthcare procedures. The cost of Positron Emission Tomography (PET) with [(18)F]-fludeoxyglucose ((18)F-FDG) studies is mainly influenced by the price of the radiopharmaceutical, which may vary throughout Europe from 300 to 500 Euro per patient dose (370 MBq). The aim of the current study is to conduct an activity-based costing (ABC) estimation of (18)F-FDG production in Europe to better identify the different cost components and to analyse their relative contribution to the total cost. Financial data were collected on capital expense and global operating costs through interviews with industry experts, PET centre managers, evaluation of prior studies, and review of expenses incurred at the University Medical Centre in Groningen (The Netherlands). After mapping the activities, we divided the cost in five categories: wage, equipment, consumables, overhead and space costs. A sensitivity analysis was performed for key cost components, including the compliance with regulatory requirements. The critical factor for profitability was throughput. Including the European regulation procedure, the cost for 370 MBq (18)F-FDG patient dose, 3 h EOS without delivery cost, ranges between 155 and 177 Euro/dose for two production runs and between 210 and 237 Euro/dose for one production run. These costs are predominantly determined by personnel and equipment costs, although the cost for quality assurance increases steadily. The ABC analysis provides significant insight into the production cost components of (18)F-FDG through different operating configurations. Reductions in equipment prices, increased availability of radiopharmaceuticals, growth in demand, and improvements in reimbursement will all contribute to the financial viability of this imaging technique.

Activity-based costing evaluation of [18F]-fludeoxyglucose production

International Nuclear Information System (INIS)

Krug, Bruno; Pirson, Anne-Sophie; Borght, Thierry vander; Zanten, Annie van; Crott, Ralph

2008-01-01

As healthcare expenses are escalating in many countries, the sector faces a new challenge of becoming more cost efficient. There is an urgent need for more accurate data on the costs of healthcare procedures. The cost of Positron Emission Tomography (PET) with [ 18 F]-fludeoxyglucose ( 18 F-FDG) studies is mainly influenced by the price of the radiopharmaceutical, which may vary throughout Europe from 300 to 500 Euro per patient dose (370 MBq). The aim of the current study is to conduct an activity-based costing (ABC) estimation of 18 F-FDG production in Europe to better identify the different cost components and to analyse their relative contribution to the total cost. Financial data were collected on capital expense and global operating costs through interviews with industry experts, PET centre managers, evaluation of prior studies, and review of expenses incurred at the University Medical Centre in Groningen (The Netherlands). After mapping the activities, we divided the cost in five categories: wage, equipment, consumables, overhead and space costs. A sensitivity analysis was performed for key cost components, including the compliance with regulatory requirements. The critical factor for profitability was throughput. Including the European regulation procedure, the cost for 370 MBq 18 F-FDG patient dose, 3 h EOS without delivery cost, ranges between 155 and 177 Euro/dose for two production runs and between 210 and 237 Euro/dose for one production run. These costs are predominantly determined by personnel and equipment costs, although the cost for quality assurance increases steadily. The ABC analysis provides significant insight into the production cost components of 18 F-FDG through different operating configurations. Reductions in equipment prices, increased availability of radiopharmaceuticals, growth in demand, and improvements in reimbursement will all contribute to the financial viability of this imaging technique. (orig.)

Consideration concerning the costs of the 300 kW wind units developed in Romania

International Nuclear Information System (INIS)

Gyulai, F.; Bej, A.

1995-01-01

A demonstrative wind farm with four research units, 300 kW each, is in developing stage in Romania. The article shows economic analysis of these experimental wind units and their cost structure focusing in component costs, performance, manufacturing technology and installing work. (author)

Consideration concerning the costs of the 300 kW wind units developed in Romania

Energy Technology Data Exchange (ETDEWEB)

Gyulai, F; Bej, A [Technical Univ. of Timisoara (Romania). Wind Energy Research Center

1996-12-31

A demonstrative wind farm with four research units, 300 kW each, is in developing stage in Romania. The article shows economic analysis of these experimental wind units and their cost structure focusing in component costs, performance, manufacturing technology and installing work. (author)

Consideration concerning the costs of the 300 kW wind units developed in Romania

Energy Technology Data Exchange (ETDEWEB)

Gyulai, F.; Bej, A. [Technical Univ. of Timisoara (Romania). Wind Energy Research Center

1995-12-31

A demonstrative wind farm with four research units, 300 kW each, is in developing stage in Romania. The article shows economic analysis of these experimental wind units and their cost structure focusing in component costs, performance, manufacturing technology and installing work. (author)

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.

The model for estimation production cost of embroidery handicraft

Science.gov (United States)

Nofierni; Sriwana, IK; Septriani, Y.

2017-12-01

Embroidery industry is one of type of micro industry that produce embroidery handicraft. These industries are emerging in some rural areas of Indonesia. Embroidery clothing are produce such as scarves and clothes that show cultural value of certain region. The owner of an enterprise must calculate the cost of production before making a decision on how many products are received from the customer. A calculation approach to production cost analysis is needed to consider the feasibility of each order coming. This study is proposed to design the expert system (ES) in order to improve production management in the embroidery industry. The model will design used Fuzzy inference system as a model to estimate production cost. Research conducted based on survey and knowledge acquisitions from stakeholder of supply chain embroidery handicraft industry at Bukittinggi, West Sumatera, Indonesia. This paper will use fuzzy input where the quality, the complexity of the design and the working hours required and the result of the model are useful to manage production cost on embroidery production.

Delivery Unit Costs for Antiretroviral Treatment and Prevention of Mother-to-Child-Transmission of HIV

Science.gov (United States)

Galárraga, Omar; Wirtz, Veronika J.; Figueroa-Lara, Alejandro; Santa-Ana-Tellez, Yared; Coulibaly, Ibrahima; Viisainen, Kirsi; Medina-Lara, Antonieta; Korenromp, Eline L.

2013-01-01

Background As antiretroviral treatment (ART) for HIV/AIDS is scaled-up globally, information on per-person costs is critical to improve efficiency in service delivery and maximize coverage and health impact. Objective To review studies on delivery unit costs for adult and pediatric ART provision per-patient-year, and prevention of mother-to-child transmission (PMTCT) interventions per mother-infant pair screened or treated, in low- and middle-income countries. Methods Systematic review of English, French and Spanish publications from 2001 to 2009, reporting empirical costing that accounted for at least antiretroviral (ARV) medicines, laboratory testing and personnel. Expenditures were analyzed by country income level and cost component. All costs were standardized to 2009 US dollars. Results Analyses covered 29 eligible, comprehensive costing studies. In the base case, in low-income countries (LIC), median, ART cost per patient-year was $792 (mean: $839, range: $682-$1089); for lower-middle-income countries (LMIC), the median was $932 (mean: $1246, range: $156-$3904); and for upper-middle-income countries (UMIC) the median was $1454 (mean: $2783, range: $1230-$5667). ARV drugs were largest component of overall ART cost in all settings (62%, 50% and 47% in LIC, LMIC and UMIC respectively). Out of 26 ART studies, 14 report which drug regimes were used, and only one study explicitly reported second line treatment costs. The second cost driver was laboratory cost in LIC and LMIC (14% and 19.5%) whereas it was personnel costs in UMIC (26%). Two studies specified the types of laboratory tests costed, and three studies specifically included above-facility-level personnel costs. Three studies reported detailed PMTCT costs, and two studies reported on pediatric ART. Conclusions There is a paucity of data on the full ART and PMTCT delivery unit costs, in particular for low-and middle-income countries. Heterogeneity in activities costed and insufficient detail regarding

Economic benefits, external costs and the regulation of unconventional gas in the United States

International Nuclear Information System (INIS)

Cronshaw, Ian; Grafton, R. Quentin

2016-01-01

We review the economic benefits and external costs of unconventional gas production (UCG) in the United States from a policy perspective. Based on an overview of state regulation in Pennsylvania, a state that has witnessed very rapid growth of gas production over the past 5 years, and global experiences we present 10 key principles that are proposed to reduce the risks and to increase the net rewards of UCG. Application of these principles has the potential to reduce the risks of UCG, especially at a local level, while maximizing the benefits of gas developments. - Highlights: • SWOT summary of unconventional gas developments. • Risks and returns of unconventional gas highlighted. • 10 principles given to reduce risks and increase rewards of gas extraction.

Environmental costs of fossil fuel energy production

International Nuclear Information System (INIS)

Riva, A.; Trebeschi, C.

1997-01-01

The costs of environmental impacts caused by fossil fuel energy production are external to the energy economy and normally they are not reflected in energy prices. To determine the environmental costs associated with an energy source a detailed analysis of all environmental impacts of the complete energy cycle is required. The economic evaluation of environmental damages is presented caused by atmospheric emissions produced by fossil fuel combustion for different uses. Considering the emission factors of sulphur oxides, nitrogen oxides, dust and carbon dioxide and the economic evaluation of their environmental damages reported in literature, a range of environmental costs associated with different fossil fuels and technologies is presented. A comparison of environmental costs resulting from atmospheric emissions produced by fossil-fuel combustion for energy production shows that natural gas has a significantly higher environmental value than other fossil fuels. (R.P.)

Methodological aspects of accounting production cost of public sector entities

Directory of Open Access Journals (Sweden)

Людмила Геннадіївна Ловінська

2015-09-01

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

Cost Allocation and Overpricing of Spare Parts.

Science.gov (United States)

1986-09-01

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

CNSS plant concept, capital cost, and multi-unit station economics

Energy Technology Data Exchange (ETDEWEB)

1984-07-01

United Engineers and Constructors (UE and C) and the Babcock and Wilcox Company (B and W) have performed several studies over the last eight years related to small integral pressurized water reactors. These reactors include the 365 MWt (100 MWe) Consolidated Nuclear Steam Generator (CNSG) and the 1200 MWt Consolidated Nuclear Steam System (CNSS). The studies, mostly performed under contract to the Oak Ridge National Laboratory, have led to a 1250 MWt (400 MWe) Consolidated Nuclear Steam System (CNSS) plant concept, with unique design and cost features. This report contains an update of earlier studies of the CNSS reactor and balance-of-plant concept design, capital costs, and multi-unit plant economics incorporating recent design developments, improvements, and post-TMI-2 upgrades. The economic evaluation compares the total system economic impact of a phased, three stage 400 MWe CNSS implementation program, i.e., a three-unit station, to the installation of a single 1200 MWe Pressurized Water Reactor (PWR) into a typical USA utility system.

CNSS plant concept, capital cost, and multi-unit station economics

International Nuclear Information System (INIS)

1984-07-01

United Engineers and Constructors (UE and C) and the Babcock and Wilcox Company (B and W) have performed several studies over the last eight years related to small integral pressurized water reactors. These reactors include the 365 MWt (100 MWe) Consolidated Nuclear Steam Generator (CNSG) and the 1200 MWt Consolidated Nuclear Steam System (CNSS). The studies, mostly performed under contract to the Oak Ridge National Laboratory, have led to a 1250 MWt (400 MWe) Consolidated Nuclear Steam System (CNSS) plant concept, with unique design and cost features. This report contains an update of earlier studies of the CNSS reactor and balance-of-plant concept design, capital costs, and multi-unit plant economics incorporating recent design developments, improvements, and post-TMI-2 upgrades. The economic evaluation compares the total system economic impact of a phased, three stage 400 MWe CNSS implementation program, i.e., a three-unit station, to the installation of a single 1200 MWe Pressurized Water Reactor (PWR) into a typical USA utility system

Economic impacts of oil spills: Spill unit costs for tankers, pipelines, refineries, and offshore facilities. [Task 1, Final report

Energy Technology Data Exchange (ETDEWEB)

1993-10-15

The impacts of oil spills -- ranging from the large, widely publicized Exxon Valdez tanker incident to smaller pipeline and refinery spills -- have been costly to both the oil industry and the public. For example, the estimated costs to Exxon of the Valdez tanker spill are on the order of $4 billion, including $2.8 billion (in 1993 dollars) for direct cleanup costs and $1.125 billion (in 1992 dollars) for settlement of damages claims caused by the spill. Application of contingent valuation costs and civil lawsuits pending in the State of Alaska could raise these costs appreciably. Even the costs of the much smaller 1991 oil spill at Texaco`s refinery near Anacortes, Washington led to costs of $8 to 9 million. As a result, inexpensive waming, response and remediation technologies could lower oil spin costs, helping both the oil industry, the associated marine industries, and the environment. One means for reducing the impact and costs of oil spills is to undertake research and development on key aspects of the oil spill prevention, warming, and response and remediation systems. To target these funds to their best use, it is important to have sound data on the nature and size of spills, their likely occurrence and their unit costs. This information could then allow scarce R&D dollars to be spent on areas and activities having the largest impact. This report is intended to provide the ``unit cost`` portion of this crucial information. The report examines the three key components of the US oil supply system, namely, tankers and barges; pipelines and refineries; and offshore production facilities. The specific purpose of the study was to establish the unit costs of oil spills. By manipulating this key information into a larger matrix that includes the size and frequency of occurrence of oil spills, it will be possible` to estimate the likely future impacts, costs, and sources of oil spills.

Innovation in product design as a factor for reducing logistic and production costs

Directory of Open Access Journals (Sweden)

Luciana Fighera Marzall

2016-03-01

Full Text Available Innovation has been considered of fundamental importance for organizations competing in dynamic environments, which along with cost management has been shown as an organizational strategy that allows the company to measure its results and implement measures that impact on the organization's performance as a whole. This paper, carried out in a metal mechanical industry of a telecommunications engineering branch, aims to analyse cost reduction in logistics raw materials areas through innovation in the product design, which are antennas and towers for telephone networks. In terms of methodology, this study presents itself as a qualitative and quantitative research-action, which from the link between theory and practice allows for intervention in the middle of the researchers studied. As a result, an innovative project was developed, which allowed for the reduction costs of production by 68% and logistics by 32%. Despite the significant decrease in costs, the quality of manufactured products not declined and customer needs were met, thus making the company more competitive against competitors. Not widespread in the literature, this analysis of the impact on logistics and production costs due to improvements in the project is the main contribution theoretical of this paper.

Governance Based on Cost Analysis (Unit Cost Analysis for Vocational Schools

Directory of Open Access Journals (Sweden)

Chandra Situmeang

2018-02-01

Full Text Available This study aims to calculate unit cost to produce one middle-level vocational school graduate (in Indonesian terms known as "Sekolah Menengah Kejuruan” abbreviated as SMK. The calculation is required because operational grant funds (in Indonesian terms known as antuan Operasional Sekolah abbreviated as BOS are distributed so far to the same extent in all areas of Indonesia and for all majors. This is most likely less than optimal because in fact there are very basic characteristics differences including; Economic capacity of each region, the cost standard for each region, and the type of department in the school. Based on this, the researcher assumed that cost analysis should be done by considering these things as a basis to provide BOS funds tailored to specific characteristics. The data to be analyzed in this research is North Sumatra province data. This research is conducted in two stages, which in this report only completed the first phase which is a survey in North Sumatra region. Stages of survey to obtain data which then analyzed with related data such as community income, learning outcomes through the value of national examinations, tuition fee, and conditions of learning facilities. The research is funded by the ministries of research, technology and higher education through competing grant schemes for fiscal year 2017 and 2018. The result of correlation analysis between the variables shows that there is a strong relationship between the average income with average tuition paid by the community and between average tuition paid by the community with Quality Level of Education Facilities. The result of correlation analysis also shows a moderate relationship between the average tuition with learning outcomes measured through average national exam and relationship between quality level of education facilities with average national exam. While the relationship between average income with average national exam does not have a strong

Troubleshooting Costs

Science.gov (United States)

Kornacki, Jeffrey L.

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

Development of Product Availability Monitoring System In Production Unit In Automotive Component Industry

Science.gov (United States)

Hartono, Rachmad; Raharno, Sri; Yuwana Martawirya, Yatna; Arthaya, Bagus

2018-03-01

This paper described a methodology to monitor the availability of products in a production unit in the automotive component industry. Automotive components made are automotive components made through sheet metal working. Raw material coming into production unit in the form of pieces of plates that have a certain size. Raw materials that come stored in the warehouse. Data of raw each material in the warehouse are recorded and stored in a data base system. The material will then undergo several production processes in the production unit. When the material is taken from the warehouse, material data are also recorded and stored in a data base. The data recorded are the amount of material, material type, and date when the material is out of the warehouse. The material coming out of the warehouse is labeled with information related to the production processes that the material must pass. Material out of the warehouse is a product will be made. The products have been completed, are stored in the warehouse products. When the product is entered into the product warehouse, product data is also recorded by scanning the barcode contained on the label. By recording the condition of the product at each stage of production, we can know the availability of the product in a production unit in the form of a raw material, the product being processed and the finished product.

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.

Economic analysis of hydrogen production through a bio-ethanol steam reforming process: Sensitivity analyses and cost estimations

International Nuclear Information System (INIS)

Song, Hua; Ozkan, Umit S.

2010-01-01

In this study, the hydrogen selling price from ethanol steam reforming has been estimated for two different production scenarios in the United States, i.e. central production (150,000 kg H 2 /day) and distributed (forecourt) production (1500 kg H 2 /day), based on a process flowchart generated by Aspen Plus registered including downstream purification steps and economic analysis model template published by the U.S Department of Energy (DOE). The effect of several processing parameters as well as catalyst properties on the hydrogen selling price has been evaluated. 2.69/kg is estimated as the selling price for a central production process of 150,000 kg H 2 /day and 4.27/kg for a distributed hydrogen production process at a scale of 1500 kg H 2 /day. Among the parameters investigated through sensitivity analyses, ethanol feedstock cost, catalyst cost, and catalytic performance are found to play a significant role on determining the final hydrogen selling price. (author)

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.

Workplace smoking related absenteeism and productivity costs in Taiwan.

Science.gov (United States)

Tsai, S P; Wen, C P; Hu, S C; Cheng, T Y; Huang, S J

2005-06-01

To estimate productivity losses and financial costs to employers caused by cigarette smoking in the Taiwan workplace. The human capital approach was used to calculate lost productivity. Assuming the value of lost productivity was equal to the wage/salary rate and basing the calculations on smoking rate in the workforce, average days of absenteeism, average wage/salary rate, and increased risk and absenteeism among smokers obtained from earlier research, costs due to smoker absenteeism were estimated. Financial losses caused by passive smoking, smoking breaks, and occupational injuries were calculated. Using a conservative estimate of excess absenteeism from work, male smokers took off an average of 4.36 sick days and male non-smokers took off an average of 3.30 sick days. Female smokers took off an average of 4.96 sick days and non-smoking females took off an average of 3.75 sick days. Excess absenteeism caused by employee smoking was estimated to cost USD 178 million per annum for males and USD 6 million for females at a total cost of USD 184 million per annum. The time men and women spent taking smoking breaks amounted to nine days per year and six days per year, respectively, resulting in reduced output productivity losses of USD 733 million. Increased sick leave costs due to passive smoking were approximately USD 81 million. Potential costs incurred from occupational injuries among smoking employees were estimated to be USD 34 million. Financial costs caused by increased absenteeism and reduced productivity from employees who smoke are significant in Taiwan. Based on conservative estimates, total costs attributed to smoking in the workforce were approximately USD 1032 million.

Unit cost of healthcare services at 200-bed public hospitals in Myanmar: what plays an important role of hospital budgeting?

Science.gov (United States)

Than, Thet Mon; Saw, Yu Mon; Khaing, Moe; Win, Ei Mon; Cho, Su Myat; Kariya, Tetsuyoshi; Yamamoto, Eiko; Hamajima, Nobuyuki

2017-09-19

Cost information is important for efficient allocation of healthcare expenditure, estimating future budget allocation, and setting user fees to start new financing systems. Myanmar is in political transition, and trying to achieve universal health coverage by 2030. This study assessed the unit cost of healthcare services at two public hospitals in the country from the provider perspective. The study also analyzed the cost structure of the hospitals to allocate and manage the budgets appropriately. A hospital-based cross-sectional study was conducted at 200-bed Magway Teaching Hospital (MTH) and Pyinmanar General Hospital (PMN GH), in Myanmar, for the financial year 2015-2016. The step-down costing method was applied to calculate unit cost per inpatient day and per outpatient visit. The costs were calculated by using Microsoft Excel 2010. The unit costs per inpatient day varied largely from unit to unit in both hospitals. At PMN GH, unit cost per inpatient day was 28,374 Kyats (27.60 USD) for pediatric unit and 1,961,806 Kyats (1908.37 USD) for ear, nose, and throat unit. At MTH, the unit costs per inpatient day were 19,704 Kyats (19.17 USD) for medicine unit and 168,835 Kyats (164.24 USD) for eye unit. The unit cost of outpatient visit was 14,882 Kyats (14.48 USD) at PMN GH, while 23,059 Kyats (22.43 USD) at MTH. Regarding cost structure, medicines and medical supplies was the largest component at MTH, and the equipment was the largest component at PMN GH. The surgery unit of MTH and the eye unit of PMN GH consumed most of the total cost of the hospitals. The unit costs were influenced by the utilization of hospital services by the patients, the efficiency of available resources, type of medical services provided, and medical practice of the physicians. The cost structures variation was also found between MTH and PMN GH. The findings provided the basic information regarding the healthcare cost of public hospitals which can apply the efficient utilization of the

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

Science.gov (United States)

Rosmait, Russell L.

1991-01-01

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

[Cost per capita in outpatients by gender].

Science.gov (United States)

Villarreal-Ríos, Enrique; Campos Esparza, Maribel; Galicia Rodríguez, Liliana; Martínez González, Lidia; Vargas Daza, Emma Rosa; Torres Labra, Guadalupe; Patiño Vega, Adolfo; Rivera Martínez, María Teresa; Aparicio Rojas, Raúl; Juárez Durán, Martín

2011-03-01

The objective of this study is to identify the annual cost per capita by gender in first level of attention. It is a cost study in Family Physician Units in Mexico. The information corresponded to the year of 2004 and the study divided in the use profile and cost attention. USE PROFILE OF SERVICES: it was studied 1,585 clinical registries of patients, use profile defined by average and attention reasons by department, gender and age group. COST ATTENTION: considered in American dollars it included fixed unit cost (departmentalization adjusted by productivity), variable unit cost (micro cost technical), department unite cost by type attention, and department unit cost by age and gender. The life expectancy was of 73 years for men and 78 for women. Three scenes were identified. The annual cost per capita is superior among woman [US$73.24 (IC 95% $11.38 - $197.49)] than in man [$ 53.11 (IC 95% 2.51 - 207.71)]. The conclusion found that in the first level of attention the cost per capita is greater in woman than in man.

The cost of productivity losses associated with allergic rhinitis.

Science.gov (United States)

Crystal-Peters, J; Crown, W H; Goetzel, R Z; Schutt, D C

2000-03-01

To measure the cost of absenteeism and reduced productivity associated with allergic rhinitis. The National Health Interview Survey (NHIS) was used to obtain information on days lost from work and lost productivity due to allergic rhinitis. Wage estimates for occupations obtained from the Bureau of Labor Statistics (BLS) were used to calculate the costs. Productivity losses associated with a diagnosis of allergic rhinitis in the 1995 NHIS were estimated to be $601 million. When additional survey information on the use of sedating over-the-counter (OTC) allergy medications, as well as workers' self-assessments of their reduction in at-work productivity due to allergic rhinitis, were considered, the estimated productivity loss increased dramatically. At-work productivity losses were estimated to range from $2.4 billion to $4.6 billion. Despite the inherent difficulty of measuring productivity losses, our lowest estimate is several times higher than previous estimates of the indirect medical costs associated with allergic rhinitis treatment. The most significant productivity losses resulted not from absenteeism but from reduced at-work productivity associated with the use of sedating OTC antihistamines.

Assessing the cost saving potential of shared product architectures

DEFF Research Database (Denmark)

Mortensen, Niels Henrik; Hansen, Christian Lindschou; Løkkegaard, Martin

2016-01-01

company. Experiences from the case company show it is possible to reduce the number of architectures with 60% which leads to significant reduction in direct material and labor costs. This can be achieved without compromising the market offerings of products. Experiences from the case study indicate cost......This article presents a method for calculating cost savings of shared architectures in industrial companies called Architecture Mapping and Evaluation. The main contribution is an operational method to evaluate the cost potential and evaluate the number of product architectures in an industrial...

Sizing Combined Heat and Power Units and Domestic Building Energy Cost Optimisation

OpenAIRE

Dongmin Yu; Yuanzhu Meng; Gangui Yan; Gang Mu; Dezhi Li; Simon Le Blond

2017-01-01

Many combined heat and power (CHP) units have been installed in domestic buildings to increase energy efficiency and reduce energy costs. However, inappropriate sizing of a CHP may actually increase energy costs and reduce energy efficiency. Moreover, the high manufacturing cost of batteries makes batteries less affordable. Therefore, this paper will attempt to size the capacity of CHP and optimise daily energy costs for a domestic building with only CHP installed. In this paper, electricity ...

Cost and usage patterns of antibiotics in a tertiary care neurosurgical unit

Directory of Open Access Journals (Sweden)

Manish Singh Sharma

2012-01-01

Full Text Available Objectives: The routine use of prophylactic antibiotics in neurosurgery has been shown to significantly reduce surgical site infection rates. The documentation of non-surgical site, nosocomial infections in neurosurgical patients remains limited, despite this being a stimulus for prolific antibiotic usage. The actual quantum of antibiotic use in neurosurgery and its role in infection control remain both undocumented and controversial. The authors address this issue with a cost-effectiveness study using historical controls. Materials and Methods: Bacteriologically positive body fluid samples were used to quantify infection rates in the year 2006 and compared with those in the year 1997. Itemized drug lists obtained from dedicated neurosurgical intensive care units and wards were used to quantify antibiotic usage and calculate their costs. Results were compared using both historical and internal controls. The monetary conversion factor used was INR 40=US$1. Results: A total of 3114 consecutive elective and emergency neurosurgical procedures were performed during the study period. 329 patients (10.6% were recorded to have bacteriologically positive body fluid samples, and 100,250 units of antibiotics were consumed costing Rs. 14,378,227.5 ($359,455.7. On an average, an operated patient received 32.2 units of antibiotics valued at Rs. 4,617 ($115.4. The crude infection rates were recorded to have reduced significantly in comparison to 1997, but did not differ between mirror intra-departmental units with significantly different antibiotic usage. Conclusions: Antibiotics accounted for 31% of the per capita cost of consumables for performing a craniotomy in the year 2006. This estimate should be factored into projecting future package costs.

Breaking Barriers to Low-Cost Modular Inverter Production & Use

Energy Technology Data Exchange (ETDEWEB)

Bogdan Borowy; Leo Casey; Jerry Foshage; Steve Nichols; Jim Perkinson

2005-05-31

The goal of this cost share contract is to advance key technologies to reduce size, weight and cost while enhancing performance and reliability of Modular Inverter Product for Distributed Energy Resources (DER). Efforts address technology development to meet technical needs of DER market protection, isolation, reliability, and quality. Program activities build on SatCon Technology Corporation inverter experience (e.g., AIPM, Starsine, PowerGate) for Photovoltaic, Fuel Cell, Energy Storage applications. Efforts focused four technical areas, Capacitors, Cooling, Voltage Sensing and Control of Parallel Inverters. Capacitor efforts developed a hybrid capacitor approach for conditioning SatCon's AIPM unit supply voltages by incorporating several types and sizes to store energy and filter at high, medium and low frequencies while minimizing parasitics (ESR and ESL). Cooling efforts converted the liquid cooled AIPM module to an air-cooled unit using augmented fin, impingement flow cooling. Voltage sensing efforts successfully modified the existing AIPM sensor board to allow several, application dependent configurations and enabling voltage sensor galvanic isolation. Parallel inverter control efforts realized a reliable technique to control individual inverters, connected in a parallel configuration, without a communication link. Individual inverter currents, AC and DC, were balanced in the paralleled modules by introducing a delay to the individual PWM gate pulses. The load current sharing is robust and independent of load types (i.e., linear and nonlinear, resistive and/or inductive). It is a simple yet powerful method for paralleling both individual devices dramatically improves reliability and fault tolerance of parallel inverter power systems. A patent application has been made based on this control technology.

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.

Fixed export costs and multi-product firms

NARCIS (Netherlands)

Creusen, H.; Smeets, R.

2011-01-01

This paper has two aims. First, we uncover some salient components of fixed export costs, which play a crucial role in recent heterogeneous firms models of international trade. Second, we investigate whether the importance of these fixed export costs varies with the size of a firms export product

76 FR 64879 - Deduction for Qualified Film and Television Production Costs

Science.gov (United States)

2011-10-19

... Deduction for Qualified Film and Television Production Costs AGENCY: Internal Revenue Service (IRS... regulations relating to deductions for the costs of producing film and television productions. Those temporary... production costs. (a) * * * (1) * * * (ii) [The text of this proposed amendment to Sec. 1.181- 1(a)(1)(ii) is...

Stabilization of gas turbine unit power

Science.gov (United States)

Dolotovskii, I.; Larin, E.

2017-11-01

We propose a new cycle air preparation unit which helps increasing energy power of gas turbine units (GTU) operating as a part of combined cycle gas turbine (CCGT) units of thermal power stations and energy and water supply systems of industrial enterprises as well as reducing power loss of gas turbine engines of process blowers resulting from variable ambient air temperatures. Installation of GTU power stabilizer at CCGT unit with electric and thermal power of 192 and 163 MW, respectively, has resulted in reduction of produced electrical energy production costs by 2.4% and thermal energy production costs by 1.6% while capital expenditures after installation of this equipment increased insignificantly.

Hydrogen Production Costs of Various Primary Energy Sources

International Nuclear Information System (INIS)

Choi, Jae Hyuk; Tak, Nam Il; Kim, Yong Hee; Park, Won Seok

2005-11-01

Many studies on the economical aspects of hydrogen energy technologies have been conducted with the increase of the technical and socioeconomic importance of the hydrogen energy. However, there is still no research which evaluates the economy of hydrogen production from the primary energy sources in consideration of Korean situations. In this study, the hydrogen production costs of major primary energy sources are compared in consideration of the Korean situations such as feedstock price, electricity rate, and load factor. The evaluation methodology is based on the report of the National Academy of Science (NAS) of U.S. The present study focuses on the possible future technology scenario defined by NAS. The scenario assumes technological improvement that may be achieved if present research and development (R and D) programs are successful. The production costs by the coal and natural gas are 1.1 $/kgH 2 and 1.36 $/kgH 2 , respectively. However, the fossil fuels are susceptible to the price variation depending on the oil and the raw material prices, and the hydrogen production cost also depends on the carbon tax. The economic competitiveness of the renewable energy sources such as the wind, solar, and biomass are relatively low when compared with that of the other energy sources. The estimated hydrogen production costs from the renewable energy sources range from 2.35 $/kgH 2 to 6.03 $/kgH 2 . On the other hand, the production cost by nuclear energy is lower than that of natural gas or coal when the prices of the oil and soft coal are above $50/barrel and 138 $/ton, respectively. Taking into consideration the recent rapid increase of the oil and soft coal prices and the limited fossil resource, the nuclear-hydrogen option appears to be the most economical way in the future

Cost estimating Brayton and Stirling engines

Science.gov (United States)

Fortgang, H. R.

1980-01-01

Brayton and Stirling engines were analyzed for cost and selling price for production quantities ranging from 1000 to 400,000 units per year. Parts and components were subjected to indepth scrutiny to determine optimum manufacturing processes coupled with make or buy decisions on materials and small parts. Tooling and capital equipment costs were estimated for each detail and/or assembly. For low annual production volumes, the Brayton engine appears to have a lower cost and selling price than the Stirling Engine. As annual production quantities increase, the Stirling becomes a lower cost engine than the Brayton. Both engines could benefit cost wise if changes were made in materials, design and manufacturing process as annual production quantities increase.

Current U.S. uranium production costs

International Nuclear Information System (INIS)

Steyn, J.J.; Douglas, R.F.

1989-01-01

The U.S. uranium industry has undergone significant changes in the 1980s. These changes have come about largely as a result of the much slower growth of nuclear power than that initially anticipated and the deployment of an excess uranium supply capacity by 1979. The demand and supply imbalance has led to a substantial build-up in excess inventories which will not be remedied until well into the 1990s. At the same time as domestic inventories were building, large low cost uranium deposits were being discovered and developed in Canada and Australia. Additionally, in the past year or so it has become apparent that low cost uranium from the Soviet Union and the Peoples Republic of China will increasingly become a factor in the marketplace. The soft demand, large inventories, and competitive imports, stimulated by the recently ratified U.S.-Canada Free Trade Agreement, have caused the U.S. uranium industry to contract to one-tenth of its size ten years ago, if employment is taken at the gage. In light of the foregoing, this paper examines the current U.S. uranium production cost outlook for the 1990s. It is based on a direct cost analysis of all identifiable uranium deposits, mines, and production centers

Low-cost production of solar-cell panels

Science.gov (United States)

Bickler, D. B.; Gallagher, B. D.; Sanchez, L. E.

1980-01-01

Large-scale production model combines most modern manufacturing techniques to produce silicon-solar-cell panels of low costs by 1982. Model proposes facility capable of operating around the clock with annual production capacity of 20 W of solar cell panels.

Evaluation of proposed casemix criteria as a basis for costing patients in the adult general intensive care unit.

Science.gov (United States)

Stevens, V G; Hibbert, C L; Edbrooke, D L

1998-10-01

This study analyses the relationship between the actual patient-related costs of care calculated for 145 patients admitted sequentially to an adult general intensive care unit and a number of factors obtained from a previously described consensus of opinion study. The factors identified in the study were suggested as potential descriptors for the casemix in an intensive care unit that could be used to predict the costs of care. Significant correlations between the costs of care and severity of illness, workload and length of stay were found but these failed to predict the costs of care with sufficient accuracy to be used in isolation to define isoresource groups in the intensive care unit. No associations between intensive care unit mortality, reason for admission and intensive and unit treatments and costs of care were found. Based on these results, it seems that casemix descriptors and isoresource groups for the intensive care unit that would allow costs to be predicted cannot be defined in terms of single factors.

The folly of using RCCs and RVUs for intermediate product costing.

Science.gov (United States)

Young, David W

2007-04-01

Two measures for computing the cost of intermediate projects--a ratio of cost to charges and relative value units--are highly flawed and can have serious financial implications for the hospitals that use them. Full-cost accounting, using the principles of activity-based costing, enables hospitals to measure their costs more accurately, both for competitive bidding purposes and to manage them more effectively.

Hospital costs of central line-associated bloodstream infections and cost-effectiveness of closed vs. open infusion containers. The case of Intensive Care Units in Italy.

Science.gov (United States)

Tarricone, Rosanna; Torbica, Aleksandra; Franzetti, Fabio; Rosenthal, Victor D

2010-05-10

The aim was to evaluate direct health care costs of central line-associated bloodstream infections (CLABSI) and to calculate the cost-effectiveness ratio of closed fully collapsible plastic intravenous infusion containers vs. open (glass) infusion containers. A two-year, prospective case-control study was undertaken in four intensive care units in an Italian teaching hospital. Patients with CLABSI (cases) and patients without CLABSI (controls) were matched for admission departments, gender, age, and average severity of illness score. Costs were estimated according to micro-costing approach. In the cost effectiveness analysis, the cost component was assessed as the difference between production costs while effectiveness was measured by CLABSI rate (number of CLABSI per 1000 central line days) associated with the two infusion containers. A total of 43 cases of CLABSI were compared with 97 matched controls. The mean age of cases and controls was 62.1 and 66.6 years, respectively (p = 0.143); 56% of the cases and 57% of the controls were females (p = 0.922). The mean length of stay of cases and controls was 17.41 and 8.55 days, respectively (p Use of innovative technologies such as closed infusion containers can significantly reduce the incidence of healthcare acquired infection without posing additional burden on hospital budgets.

Analysis of Product Sampling for New Product Diffusion Incorporating Multiple-Unit Ownership

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Zhineng Hu

2014-01-01

Full Text Available Multiple-unit ownership of nondurable products is an important component of sales in many product categories. Based on the Bass model, this paper develops a new model considering the multiple-unit adoptions as a diffusion process under the influence of product sampling. Though the analysis aims to determine the optimal dynamic sampling effort for a firm and the results demonstrate that experience sampling can accelerate the diffusion process, the best time to send free samples is just before the product being launched. Multiple-unit purchasing behavior can increase sales to make more profit for a firm, and it needs more samples to make the product known much better. The local sensitivity analysis shows that the increase of both external coefficients and internal coefficients has a negative influence on the sampling level, but the internal influence on the subsequent multiple-unit adoptions has little significant influence on the sampling. Using the logistic regression along with linear regression, the global sensitivity analysis gives a whole analysis of the interaction of all factors, which manifests the external influence and multiunit purchase rate are two most important factors to influence the sampling level and net present value of the new product, and presents a two-stage method to determine the sampling level.

PLACE OF PRODUCTION COSTS SYSTEM ANALYSIS IN SYSTEM ANALYSIS

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Mariia CHEREDNYCHENKO

2016-12-01

Full Text Available Current economic conditions require the development and implementation of an adequate system of production costs, which would ensure a steady profit growth and production volumes in a highly competitive, constantly increasing input prices and tariffs. This management system must be based on an integrated production costs system analysis (PCSA, which would provide all operating costs management subsystems necessary information to design and make better management decisions. It provides a systematic analysis of more opportunities in knowledge, creating conditions of integrity mechanism knowledge object consisting of elements that show intersystem connections, each of which has its own defined and limited objectives, relationship with the environment.

Benefit/cost analysis of plutonium recycle options in the United States

International Nuclear Information System (INIS)

Lowenberg, H.; Burnham, J.B.; Fisher, F.; Ray, W.H.

1977-01-01

Predictable effects of the recycle of plutonium and uranium recovered from spent LWR fuels were assessed in a final environmental statement (GESMO). Five alternative dispositions of LWR-produced plutonium ranging from prompt recycle of recovered plutonium and uranium to no recovery and no recycle are compared. The assessments consider cumulative effects for the period 1975 through 2000, and are centered on a conservative low growth rate resulting in about 500 LWR's in the U.S. in 2000. A more optimistic growth projection resulting in about 800 LWR's in 2000 is also analyzed in order to assess the effects of industry size upon the impacts. Demands for fuel cycle services were calculated with an ERDA program, NUFUEL, which was modified to include penalties for 236 U and 242 Pu. Unit cost data, including a simulation of market place reaction to supply-demand functions for uranium costs, were combined with the NUFUEL demand data in an economics code, NUCOST. Environmental impacts were also based upon NUFUEL demand data and were developed using a model plant industry concept. Using the most likely unit costs with a 10% discount rate, present worth incentives for prompt recycle over no recycle of $3.2 billion for the lower growth and about $6 billion for the higher growth were indicated. Present worth costs of delays in recycle of up to 5 years were less than $1 billion. Sensitivity of the economic assessments to unit cost variations and discount rates were also evaluated. Environmental impacts other than radiological were lowest for prompt Pu recycle and highest for no recycle. Radiological impacts for the total world wide total body exposure from U.S. industry for the 26 year period were estimated to be: - No recycle-8.2 million person-rem; U only recycle-9.5 million person-rem; Pu and U recycle-8.8 million person-rem. Comparison of the decreased radiological impact of the no recycle option with its increased costs relative to prompt plutonium recycle resulted in a

Mobile dental units: leasing or buying? A dollar-cost analysis.

Science.gov (United States)

Arevalo, Oscar; Saman, Daniel M; Bonaime, Alice; Skelton, Judy

2010-01-01

The decision to acquire a mobile dental unit is based on a standard capital budgeting analysis. The next step is to determine whether to obtain the use of the mobile dental unit by borrowing and purchasing or by leasing. As a financing mechanism, leases are simply another way of borrowing money to pay for the asset. To compare lease vs. debt as financial vehicles to acquiring a mobile dental unit. An estimate for a new mobile unit was obtained. Lease and loan proposals from financial lenders were collected. A cost of capital rate was chosen for comparison. Cash flows associated with borrowing and leasing vs. buying were determined fortwo different scenarios: for profit (FP) vs. not-for-profit (NFP), at 5 years. A dollar-cost analysis was utilized to determine the option with the lowest capitalized value. There was a net advantage to buying vs. leasing for both for FP and NFP organizations. Due to tax advantages, owning and leasing were substantially less expensive for FP than for NFP. Slight decreases in the monthly lease payments would make leasing competitive to the buying approach. Exploring alternative financing vehicles may allow dental programs to expand their services through the acquisition of a mobile unit. Though programs generally own assets, it is the use of the asset which is important rather than the ownership. Dental programs can find leasing an attractive alternative by offering access to capital with cash-flow advantages.

Breast and prostate cancer productivity costs: a comparison of the human capital approach and the friction cost approach.

Science.gov (United States)

Hanly, Paul; Timmons, Aileen; Walsh, Paul M; Sharp, Linda

2012-05-01

Productivity costs constitute a substantial proportion of the total societal costs associated with cancer. We compared the results of applying two different analytical methods--the traditional human capital approach (HCA) and the emerging friction cost approach (FCA)--to estimate breast and prostate cancer productivity costs in Ireland in 2008. Data from a survey of breast and prostate cancer patients were combined with population-level survival estimates and a national wage data set to calculate costs of temporary disability (cancer-related work absence), permanent disability (workforce departure, reduced working hours), and premature mortality. For breast cancer, productivity costs per person using the HCA were € 193,425 and those per person using the FCA were € 8,103; for prostate cancer, the comparable estimates were € 109,154 and € 8,205, respectively. The HCA generated higher costs for younger patients (breast cancer) because of greater lifetime earning potential. In contrast, the FCA resulted in higher productivity costs for older male patients (prostate cancer) commensurate with higher earning capacity over a shorter time period. Reduced working hours postcancer was a key driver of total HCA productivity costs. HCA costs were sensitive to assumptions about discount and growth rates. FCA costs were sensitive to assumptions about the friction period. The magnitude of the estimates obtained in this study illustrates the importance of including productivity costs when considering the economic impact of illness. Vastly different results emerge from the application of the HCA and the FCA, and this finding emphasizes the importance of choosing the study perspective carefully and being explicit about assumptions that underpin the methods. Copyright © 2012 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

The Economic Cost of Methamphetamine Use in the United States, 2005

Science.gov (United States)

Nicosia, Nancy; Pacula, Rosalie Liccardo; Kilmer, Beau; Lundberg, Russell; Chiesa, James

2009-01-01

This first national estimate suggests that the economic cost of methamphetamine (meth) use in the United States reached $23.4 billion in 2005. Given the uncertainty in estimating the costs of meth use, this book provides a lower-bound estimate of $16.2 billion and an upper-bound estimate of $48.3 billion. The analysis considers a wide range of…

Nuclear power generation costs in the United States of America

International Nuclear Information System (INIS)

Willis, W.F.

1983-01-01

Increasing world energy prices and shortages of fuel resources make the utilization of nuclear power extremely important. The United States nuclear power industry represents the largest body of nuclear power experience in the world. Analysis of the recent United States experience of substantial increases in the cost of nuclear power generation provides good insight into the interdependence of technological, financial, and institutional influences and their combined impact on the economic viability of nuclear power generation. The various factors influencing ultimate generation costs, including construction cost, fuel cost, regulatory reviews, and siting considerations are discussed, and their relative impacts are explored, including discussion of design complexity and related regulatory response. A closer look into the recent relatively high escalation of nuclear plant construction costs shows how differing economic conditions can affect the relative cost effectiveness of various methods of power generation. The vulnerability of capital-intensive, long-lead-time projects to changes in economic conditions and uncertainty in future power demands is discussed. Likewise, the pitfalls of new designs and increased sophistication are contrasted to the advantages which result from proven designs, reliable engineering, and shorter lead times. The value of reliable architect-engineers experienced in the design and construction of the plant is discussed. A discussion is presented of additional regulatory requirements stemming from public safety aspects of nuclear power. These include recognition of requirements for the very large effort for quality assurance of materials and workmanship during plant construction and operation. Likewise, a discussion is included of the demanding nature of operations, maintenance, and modification of plants during the operational phase because of the need for highly qualified operations and maintenance personnel and strict quality assurance

REVIEW OF METHODOLOGIES FOR COSTS CALCULATING OF RUMINANTS IN SLOVAKIA

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Zuzana KRUPOVÁ

2012-09-01

Full Text Available The objective of this work was to synthesise and analyse the methodologies and the biological aspects of the costs calculation in ruminants in Slovakia. According to literature, the account classification of cost items is most often considered for construction of costing formula. The costs are mostly divided into fixed (costs independent from volume of herd’s production and variable ones (costs connected with improvement of breeding conditions. Cost for feeds and beddings, labour costs, other direct costs and depreciations were found as the most important cost items in ruminants. It can be assumed that including the depreciations into costs of the basic herd takes into consideration the real costs simultaneously invested into raising of young animals in the given period. Costs are calculated for the unit of the main and by-products and their classification is influenced mainly by the type of livestock and production system. In dairy cows is usually milk defined as the main product, and by- products are live born calf and manure. The base calculation unit is kilogram of milk (basic herd of cows and kilogram of gain and kilogram of live weight (young breeding cattle. In suckler cows is a live-born calf the main product and manure is the by-product. The costs are mostly calculated per suckler cow, live-born calf and per kilogram of live weight of weaned calf. Similar division of products into main and by-products is also in cost calculation for sheep categories. The difference is that clotted cheese is also considered as the main product of basic herd in dairy sheep and greasy wool as the by-products in all categories. Definition of the base calculation units in sheep categories followed the mentioned classification. The value of a by-product in cattle and sheep is usually set according to its quantity and intra- plant price of the by-product. In the calculation of the costs for sheep and cattle the “structural ewe” and “structural cow�

The cost of blood collection in Greece: an economic analysis.

Science.gov (United States)

Fragoulakis, Vassilis; Stamoulis, Kostas; Grouzi, Elisabeth; Maniadakis, Nikolaos

2014-07-01

The goal of this study was to estimate the cost of production of 1 unit of blood from a National Health Service perspective in Greece. In agreement with guidelines, the cost of blood production in this study accounted only for the resources expended for collection, processing, laboratory testing, and storage. Hence, the costs associated with donor recruitment, pretransfusion preparation, transfusion administration, follow-up management of adverse events, and other long-term relevant costs were not taken into consideration. The indirect cost of blood donations for donors (productivity loss) was also considered. A questionnaire was used to collect data regarding personnel time, annual blood quantities collected, percentage of wastage, utilization of consumables, institutional overhead, information technology expenditure, medical equipment utilized, nuclear acid tests, and other factors. Data gathered by 53 hospitals across the country were assessed. A model was constructed with economic data collected by the National School of Public Health and the Ministry of Health. All data refer to the year 2013. The weighted mean direct cost of producing 1 unit of blood was estimated at €131.49 (SD, €22.12; minimum/maximum, €94.96-€239.20). The mean total indirect cost was estimated at €34 per unit of blood. The cost distribution was positively skewed (skewness, 1.642 [0.327]). The major cost component was the cost of personnel, accounting for 32.5% of total costs, and the average of blood unit wastage was estimated at 4.90%. There were no differences between the cost of producing 1 unit of blood in Athens compared with the rest of the country (Mann-Whitney test, P = 0.341). This study suggests that the cost of producing 1 unit of blood is not insignificant. These figures need to be complemented with those concerning the cost of transfusion to have a complete picture of producing and using 1 unit of blood locally. Copyright © 2014 Elsevier HS Journals, Inc. All

Ranking production units according to marginal efficiency contribution

DEFF Research Database (Denmark)

Ghiyasi, Mojtaba; Hougaard, Jens Leth

League tables associated with various forms of service activities from schools to hospitals illustrate the public need for ranking institutions by their productive performance. We present a new method for ranking production units which is based on each units marginal contribution to the technical...

Direct and Indirect Healthcare Resource Utilization and Costs Among Migraine Patients in the United States.

Science.gov (United States)

Bonafede, Machaon; Sapra, Sandhya; Shah, Neel; Tepper, Stewart; Cappell, Katherine; Desai, Pooja

2018-05-01

The goal of this analysis was to provide a contemporary estimate of the burden of migraine, incorporating both direct and indirect costs, by comparing the costs of migraine patients to a matched group of patients without migraine in a large, nationally representative sample of commercially insured patients in the United States. Previous studies have shown that the economic burden of migraine in the United States is substantial for payers, patients, and employers. Despite the availability of multiple acute and preventive pharmacological treatment options and a relatively stable migraine prevalence in the United States, there has been a documented increase in migraine-related healthcare resource and pharmacy use. Given the frequently disabling nature of migraine and its high prevalence, especially during peak productive years, and the lack of recent estimates of the burden of migraine, there is a need to update the existing literature with more current data. This retrospective, observational cohort study identified migraine patients in the Truven Health Market Scan Research Databases between January 2008 and June 2013. Adult patients had 12 months of continuous enrollment before (baseline period) and after (follow-up period) the day they received migraine diagnoses and/or medications (index) and no diagnosis of HIV or malignancy during the study period. The patients with migraine were matched 1:1 to a group of patients without migraine on demographic variables and index date. Direct healthcare utilization and costs and indirect (absenteeism, short-term disability, and long-term disability) costs were assessed during the 12-month follow-up period and differences between patients with vs without migraine were assessed. Two additional multivariable logistic regression analyses were conducted. First, an analysis was conducted comparing the odds of having a short-term disability claim between patients with and without migraine after controlling for patient demographic and

THE IMPACT OF DEPRECIATION ON COSTS

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MARIANA RADU

2013-10-01

Full Text Available It is known that depreciation is calculated in financial accounting by regulated criteria, depending on a conventional fixed life. Excluding depreciation depending on units produced (applied to buildings and special construction of mines, salt mines, quarries where it is calculated per unit based on the exploitable reserve of useful mineral substance, the other depreciation methods do not always lead to fair and justified calculation of production costs. In this paper I will show how to record depreciation expenses in management accounting in Romania, the influence of methods of depreciation on costs, which are the restatements that depreciation expenses should be subject to for an accurate determination of production costs.

The economic production lot size model with several production rates

DEFF Research Database (Denmark)

Larsen, Christian

should be chosen in the interval between the demand rate and the production rate, which minimize unit production costs, and should be used in an increasing order. Then, given the production rates, we derive closed form solutions for the optimal runtimes as well as the minimum average cost. Finally we...

COSTS AND PROFITABILITY IN FOOD PROCESSING: PASTRY TYPE UNITS

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DUMITRANA MIHAELA

2013-08-01

Full Text Available For each company, profitability, products quality and customer satisfaction are the most importanttargets. To attaint these targets, managers need to know all about costs that are used in decision making. Whatkind of costs? How these costs are calculated for a specific sector such as food processing? These are only a fewquestions with answers in our paper. We consider that a case study for this sector may be relevant for all peoplethat are interested to increase the profitability of this specific activity sector.

Productivity costs and determinants of productivity in HIV-infected patients.

Science.gov (United States)

Sendi, Pedram; Schellenberg, Fabian; Ungsedhapand, Chaiwat; Kaufmann, Gilbert R; Bucher, Heiner C; Weber, Rainer; Battegay, Manuel

2004-05-01

In HIV-infected patients, reduced ability to work may be an important component of the societal costs of this disease. Few data about productivity costs in HIV-infected patients are available. The goals of this study were to estimate productivity costs in the HIV-infected population in Switzerland and to identify characteristics that may influence patient productivity. This cross-sectional study included all patients younger than retirement age (65 years for men and 62 years for women) who were enrolled in the Swiss HIV Cohort Study in 2002. Measures of productivity losses in this population were based on patients' ability to work and the median monthly wage rates adjusted for age, sex, and educational level in Switzerland. Factors associated with ability to work were analyzed in a multivariate ordinary logistic regression (proportional odds) model. As of July 1, 2002, the exchange rate for US dollars to Swiss francs (CHF) was US $1.00 approximately equal to CHF 1.48. A total of 5319 HIV-infected patients (3665 men [68.9%] and 1655 women [31.1%]; mean [SD] age, 40.6 [8.4] years; range, 17-64 years) were included in the study. The mean annual productivity loss per patient was estimated at CHF 22,910 (95% CI, CHF 22,064-CHF 23, 756). Ability to work was independently associated with the following (P increase: odds ratio [OR], 0.60 [95% CI, 0.54-0.62]), sex (female/male: OR, 0.73 [95% CI, 0.63-0.84]), history of IV drug use (OR, 0.22 [95% CI, 0.19-0.26]), time since first positive HIV test (>10 years vs or =501 vs 0-200 cells/microL: OR, 2.01 [95%, CI, 1.64-2.46]), history of AIDS-indicator disease (OR, 0.47 [95% CI, 0.41-0.55]), stable partnership during the last 6 months (OR, 1.63 [95% CI, 1.43-1.86]), and educational level (higher vs basic: OR, 1.68 [95% CI, 1.45-1.95]). Productivity losses to society for the HIV-infected population appeared to be substantial in this analysis. Given a patient's clinical health status, a higher education level and a stable

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

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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.

Understanding the reductions in US corn ethanol production costs: An experience curve approach

International Nuclear Information System (INIS)

Hettinga, W.G.; Junginger, H.M.; Dekker, S.C.; Hoogwijk, M.; McAloon, A.J.; Hicks, K.B.

2009-01-01

The US is currently the world's largest ethanol producer. An increasing percentage is used as transportation fuel, but debates continue on its costs competitiveness and energy balance. In this study, technological development of ethanol production and resulting cost reductions are investigated by using the experience curve approach, scrutinizing costs of dry grind ethanol production over the timeframe 1980-2005. Cost reductions are differentiated between feedstock (corn) production and industrial (ethanol) processing. Corn production costs in the US have declined by 62% over 30 years, down to 100$ 2005 /tonne in 2005, while corn production volumes almost doubled since 1975. A progress ratio (PR) of 0.55 is calculated indicating a 45% cost decline over each doubling in cumulative production. Higher corn yields and increasing farm sizes are the most important drivers behind this cost decline. Industrial processing costs of ethanol have declined by 45% since 1983, to below 130$ 2005 /m 3 in 2005 (excluding costs for corn and capital), equivalent to a PR of 0.87. Total ethanol production costs (including capital and net corn costs) have declined approximately 60% from 800$ 2005 /m 3 in the early 1980s, to 300$ 2005 /m 3 in 2005. Higher ethanol yields, lower energy use and the replacement of beverage alcohol-based production technologies have mostly contributed to this substantial cost decline. In addition, the average size of dry grind ethanol plants increased by 235% since 1990. For the future it is estimated that solely due to technological learning, production costs of ethanol may decline 28-44%, though this excludes effects of the current rising corn and fossil fuel costs. It is also concluded that experience curves are a valuable tool to describe both past and potential future cost reductions in US corn-based ethanol production

Patterns of Daily Costs Differ for Medical and Surgical Intensive Care Unit Patients.

Science.gov (United States)

Gershengorn, Hayley B; Garland, Allan; Gong, Michelle N

2015-12-01

Published studies suggest hospital costs on Day 1 in the intensive care unit (ICU) far exceed those of subsequent days, when costs are relatively stable. Yet, no study stratified patients by ICU type. To determine whether daily cost patterns differ by ICU type. We performed a retrospective study of adults admitted to five ICUs (two surgical: quaternary surgical ICU [SICU quat] and quaternary cardiac surgical ICU [CSICU quat]; two medical: tertiary medical ICU [MICU tertiary] and quaternary medical ICU [MICU quat]; one general: community medical surgical ICU [MSICU comm]) at Montefiore Medical Center in the Bronx, New York during 2013. After excluding costs clearly accrued outside the ICU, daily hospital costs were merged with clinical data. Patterns of daily unadjusted costs were evaluated in each ICU using median regression. Generalized estimating equations with first-order autocorrelation were used to identify factors independently associated with daily costs. Unadjusted daily costs were higher on Day 1 than on subsequent days only for surgical ICUs-SICU quat (median [interquartile range], $2,636 [$1,834-$4,282] on Day 1 vs. $1,840 [$1,501-$2,332] on Day 2; P cost from Days 1 to 2. After multivariate adjustment, there remained a significant decrease in cost from ICU Day 1 to 2 in surgical units with statistically similar Day 1 and 2 costs for other ICUs. Higher Day 1 costs are not seen in patients admitted to medical/nonsurgical ICUs.

How Technology Can Improve the Efficiency of Excavator-Based Cable Harvesting for Potential Biomass Extraction—A Woody Productivity Resource and Cost Analysis for Ireland

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Ger Devlin

2014-12-01

Full Text Available Two cable logging systems were reviewed to compare the efficiency of potential biomass extraction from remote forest sites in Ireland based on productive machine hour (PMH and unit cost of operation (€/m3. Three operational scenarios (SC were analysed where SC I was a three man crew operation (choker setter, the carriage operator and unhooking chokers. SC II was a variation of this with a two man crew operation. SC III was operating radio controlled chokers there was a two man crew (choker setter and carriage operator. The study aims to assess how operations in Ireland perform against previous known cable studies to determine whether the cost of timber extraction on remote forest sites inaccessible for mechanised felling, has a future given the increased demand for wood fibre in Ireland, both from the sawmilling industries and the wood for energy sector. The volume per PMH was recorded at 17.97 for SC I, 15.09 for SC II and 20.58 m3 for SC III. The difference in productivity versus SC III remote controlled chokers is 5.49 m3/PMH for SC II crew and 2.61 m3/PMH for SC I. The decrease in total volume extracted from SCs I and II versus SC III was recorded at 15.69 m3 (15% and 32.97 m3 (36% product respectively. In value terms, the unit cost (€/m3 varied from 6.29 (SC I to 6.43 (SC II to 4.57 (SC III. When looking at the production unit costs of normal wood energy supply chains in Ireland, the figures are similar ranging from 3.17 €/m3 to 8.01 €/m3. The value of the end product of course will always determine which market the eventually goes to but given that cable log wood fibre has been unthinned and unmaintained then the biomass sector may be an ever increasing demand point in the search for increased woody biomass given that the unit costs can be competitive with other wood energy supply chains.

Cost-effectiveness of human papillomavirus vaccination in the United States.

Science.gov (United States)

Chesson, Harrell W; Ekwueme, Donatus U; Saraiya, Mona; Markowitz, Lauri E

2008-02-01

We describe a simplified model, based on the current economic and health effects of human papillomavirus (HPV), to estimate the cost-effectiveness of HPV vaccination of 12-year-old girls in the United States. Under base-case parameter values, the estimated cost per quality-adjusted life year gained by vaccination in the context of current cervical cancer screening practices in the United States ranged from $3,906 to $14,723 (2005 US dollars), depending on factors such as whether herd immunity effects were assumed; the types of HPV targeted by the vaccine; and whether the benefits of preventing anal, vaginal, vulvar, and oropharyngeal cancers were included. The results of our simplified model were consistent with published studies based on more complex models when key assumptions were similar. This consistency is reassuring because models of varying complexity will be essential tools for policy makers in the development of optimal HPV vaccination strategies.

A new approach for product cost estimation using data envelopment analysis

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Adil Salam

2012-10-01

Full Text Available Cost estimation of new products has always been difficult as only few design, manufacturing and operational features will be known. In these situations, parametric or non-parametric methods are commonly used to estimate the cost of a product given the corresponding cost drivers. The parametric models use priori determined cost function where the parameters of the function are evaluated from historical data. Non-parametric methods, on the other hand, attempt to fit curves to the historic data without predetermined function. In both methods, it is assumed that the historic data used in the analysis is a true representation of the relation between the cost drivers and the corresponding costs. However, because of efficiency variations of the manufacturers and suppliers, changes in supplier selections, market fluctuations, and several other reasons, certain costs in the historic data may be too high whereas other costs may represent better deals for their corresponding cost drivers. Thus, it may be important to rank the historic data and identify benchmarks and estimate the target costs of the product based on these benchmarks. In this paper, a novel adaptation of cost drivers and cost data is introduced in order to use data envelopment analysis for the purpose of ranking cost data and identify benchmarks, and then estimate the target costs of a new product based on these benchmarks. An illustrative case study has been presented for the cost estimation of landing gears of an aircraft manufactured by an aerospace company located in Montreal, CANADA.

Cost calculation in agricultural enterprises in theory and practice

Directory of Open Access Journals (Sweden)

Wojciech Ziętara

2009-01-01

Full Text Available The article is dedicated to evolution of the production costs calculation theory in agriculture from the second half of XVIII century till present times. The author emphasized long lasting dispute among the economists about usefulness of the full account of unit costs of production in evaluation of production profitability. Moreover, utility of the part-costs account in evaluation of production competitiveness, as well as their value in evaluation of the production processes and structure (using optimisation methods was analysed. Additionally article describes current problems of cost calculation in agriculture.

Cogeneration Power Plants: a Proposed Methodology for Unitary Production Cost

International Nuclear Information System (INIS)

Metalli, E.

2009-01-01

A new methodology to evaluate unitary energetic production costs in the cogeneration power plants is proposed. This methodology exploits the energy conversion factors fixed by Italian Regulatory Authority for Electricity and Gas. So it allows to settle such unitary costs univocally for a given plant, without assigning them a priori subjective values when there are two or more energy productions at the same time. Moreover the proposed methodology always ensures positive values for these costs, complying with the total generation cost balance equation. [it

Hospital costs of central line-associated bloodstream infections and cost-effectiveness of closed vs. open infusion containers. The case of Intensive Care Units in Italy

Directory of Open Access Journals (Sweden)

Torbica Aleksandra

2010-05-01

Full Text Available Abstract Objectives The aim was to evaluate direct health care costs of central line-associated bloodstream infections (CLABSI and to calculate the cost-effectiveness ratio of closed fully collapsible plastic intravenous infusion containers vs. open (glass infusion containers. Methods A two-year, prospective case-control study was undertaken in four intensive care units in an Italian teaching hospital. Patients with CLABSI (cases and patients without CLABSI (controls were matched for admission departments, gender, age, and average severity of illness score. Costs were estimated according to micro-costing approach. In the cost effectiveness analysis, the cost component was assessed as the difference between production costs while effectiveness was measured by CLABSI rate (number of CLABSI per 1000 central line days associated with the two infusion containers. Results A total of 43 cases of CLABSI were compared with 97 matched controls. The mean age of cases and controls was 62.1 and 66.6 years, respectively (p = 0.143; 56% of the cases and 57% of the controls were females (p = 0.922. The mean length of stay of cases and controls was 17.41 and 8.55 days, respectively (p Conclusions CLABSI results in considerable and significant increase in utilization of hospital resources. Use of innovative technologies such as closed infusion containers can significantly reduce the incidence of healthcare acquired infection without posing additional burden on hospital budgets.

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

Science.gov (United States)

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

2018-02-01

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

Final Report: Hydrogen Production Pathways Cost Analysis (2013 – 2016)

Energy Technology Data Exchange (ETDEWEB)

James, Brian David [Strategic Analysis Inc., Arlington, VA (United States); DeSantis, Daniel Allan [Strategic Analysis Inc., Arlington, VA (United States); Saur, Genevieve [National Renewable Energy Lab. (NREL), Golden, CO (United States)

2016-09-30

This report summarizes work conducted under a three year Department of Energy (DOE) funded project to Strategic Analysis, Inc. (SA) to analyze multiple hydrogen (H₂) production technologies and project their corresponding levelized production cost of H₂. The analysis was conducted using the H2A Hydrogen Analysis Tool developed by the DOE and National Renewable Energy Laboratory (NREL). The project was led by SA but conducted in close collaboration with the NREL and Argonne National Laboratory (ANL). In-depth techno-economic analysis (TEA) of five different H₂ production methods was conducted. These TEAs developed projections for capital costs, fuel/feedstock usage, energy usage, indirect capital costs, land usage, labor requirements, and other parameters, for each H₂ production pathway, and use the resulting cost and system parameters as inputs into the H2A discounted cash flow model to project the production cost of H₂ ($/kgH₂). Five technologies were analyzed as part of the project and are summarized in this report: Proton Exchange Membrane technology (PEM), High temperature solid oxide electrolysis cell technology (SOEC), Dark fermentation of biomass for H₂ production, H₂ production via Monolithic Piston-Type Reactors with rapid swing reforming and regeneration reactions, and Reformer-Electrolyzer-Purifier (REP) technology developed by Fuel Cell Energy, Inc. (FCE).

Cost Effective Technologies and Renewable Substrates for Biosurfactants’ Production

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Ibrahim M Banat

2014-12-01

Full Text Available Diverse types of microbial surface-active amphiphilic molecules are produced by a range of microbial communities. The extraordinary properties of biosurfactant / bioemulsifier (BS/BE as surface active products allows them to have key roles in various field of applications such as bioremediation, biodegradation, enhanced oil recovery, pharmaceutics, food processing among many others. This leads to a vast number of potential applications of these BS/BE in different industrial sectors. Despite the huge number of reports and patents describing BS and BE applications and advantages, commercialization of these compounds remain difficult, costly and to a large extent irregular. This is mainly due to the usage of chemically synthesized media for growing producing microorganism and in turn the production of preferred quality products. It is important to note that although a number of developments have taken place in the field of biosurfactant industries, large scale production remains economically challenging for many types of these products. This is mainly due to the huge monetary difference between the investment and achievable productivity from the commercial point of view. This review discusses low cost, renewable raw substrates and fermentation technology in BS/BE production processes and their role in reducing the production cost.

RECAP, Replacement Energy Cost for Short-Term Reactor Plant Shut-Down

International Nuclear Information System (INIS)

VanKuiken, J.C.; Daun, C.J.; Jusko, M.J.

1995-01-01

1 - Description of program or function: RECAP (Replacement Energy Cost Analysis Package) determines the replacement energy costs associated with short-term shutdowns or de-ratings of one or more nuclear reactors. Replacement energy cost refers to the change in generating-system production cost that results from shutting down a reactor. The cost calculations are based on the seasonal, unit-specific cost estimates for 1988-1991 for all 117 nuclear electricity-generating units in the U.S. RECAP is menu-driven, allowing the user to define specific case studies in terms of parameters such as the units to be included, the length and timing of the shutdown or de-rating period, the unit capacity factors, and the reference year for reporting cost results. In addition to simultaneous shutdown cases, more complicated situations, such as overlapping shutdown periods or shutdowns that occur in different years, can be examined through use of a present-worth calculation option. 2 - Method of solution: The user selects a set of units for analysis, defines a shutdown (or de-rating) period, and specifies any planned maintenance outages, delays in unit start-ups, or changes in default capacity factors. The program then determines which seasonal cost numbers to apply, estimates total and daily costs, and makes the appropriate adjustments for multiple outages if they are encountered. The change in production cost is determined from the difference between the total variable costs (variable fuel cost, variable operation and maintenance cost, and purchased energy cost) when the reactor is available for generation and when it is not. Changes in reference-year dollars are based on gross national product (GNP) price deflators or on optional use inputs. Once RECAP has completed the initial cost estimates for a case study (or series of case studies), present-worth analysis can be conducted using different reference-year dollars and discount rates, as specified by the user. The program uses

Nisin Production Utilizing Skimmed Milk Aiming to Reduce Process Cost

Science.gov (United States)

Jozala, Angela Faustino; de Andrade, Maura Sayuri; de Arauz, Luciana Juncioni; Pessoa, Adalberto; Penna, Thereza Christina Vessoni

Nisin is a natural additive for conservation of food, pharmaceutical, and dental products and can be used as a therapeutic agent. Nisin inhibits the outgrowth of spores, the growth of a variety of Gram-positive and Gram-negative bacteria. This study was performed to optimize large-scale nisin production in skimmed milk and subproducts aiming at low-costs process and stimulating its utilization. Lactococcus lactis American Type Culture Collection (ATCC) 11454 was developed in a rotary shaker (30°C/36 h/100 rpm) in diluted skimmed milk and nisin activity, growth parameters, and media components were also studied. Nisin activity in growth media was expressed in arbitrary units (AU/mL) and converted to standard nisin concentration (Nisaplin®, 25 mg of pure nisin is 1.0×106 AU/mL). Nisin activity in skimmed milk 2.27 gtotal solids was up to threefold higher than transfers in skimmed milk 4.54 gtotal solids and was up to 85-fold higher than transfers in skimmed milk 1.14 gtotal solids. L. lactis was assayed in a New Brunswick fermentor with 1.5 L of diluted skimmed milk (2.27 gtotal solids) and airflow of 1.5 mL/min (30°C/36/200 rpm), without pH control. In this condition nisin activity was observed after 4 h (45.07 AU/mL) and in the end of 36 h process (3312.07 AU/mL). This work shows the utilization of a low-cost growth medium (diluted skimmed milk) to nisin production with wide applications. Furthermore, milk subproducts (milk whey) can be exploited in nisin production, because in Brazil 50% of milk whey is disposed with no treatment in rivers and because of high organic matter concentrations it is considered an important pollutant. In this particular case an optimized production of an antimicrobial would be lined up with industrial disposal recycling.

The opportunity cost of family labor in the economy of the dairy production in Michoacan, Mexico

Directory of Open Access Journals (Sweden)

Randy Alexis Jiménez Jiménez

2014-05-01

Full Text Available The objective of this research is to analyze associated factors with the variation of the profit margin and the influence of the opportunity cost of family labor in the economic profit of the family dairy in the municipality of Maravatio, Michoacan. Productive economic information was obtained through the use of questionnaires, semi-structured interviews and direct observation, using the methodology of Participatory Action Research. The opportunity cost of workforce was established on the basis of the work options for the family members involved in the activity; the options were classified into three types: local, regional, and foreign, according to the location of the job opportunities. In order to determine the influence of family labor in earning, it was used a multiple regression model with inclusion of step-by-step variables. The livestock feed represented the highest index of determination of the profit margin variation with the 68 %. Family labor is one of the variables that have an adverse impact on the profitability of the production units, it represented 26% of the variation of economic gain, with a negative linear relation of -1.05 (P ≤0.001. The best labor alternatives for producers, when emigrating, show that family labor is not the productive factor allowing them to have earnings; however, the dairy activity provides productive and economic sustenance for people with a local and regional opportunity cost.

Production costs and operative margins in electric energy generation from biogas. Full-scale case studies in Italy.

Science.gov (United States)

Riva, C; Schievano, A; D'Imporzano, G; Adani, F

2014-08-01

The purpose of this study was to observe the economic sustainability of three different biogas full scale plants, fed with different organic matrices: energy crops (EC), manure, agro-industrial (Plants B and C) and organic fraction of municipal solid waste (OFMSW) (Plant A). The plants were observed for one year and total annual biomass feeding, biomass composition and biomass cost (€ Mg(-1)), initial investment cost and plant electric power production were registered. The unit costs of biogas and electric energy (€ Sm(-3)biogas, € kWh(-1)EE) were differently distributed, depending on the type of feed and plant. Plant A showed high management/maintenance cost for OFMSW treatment (0.155 € Sm(-3)biogas, 45% of total cost), Plant B suffered high cost for EC supply (0.130 € Sm(-3)biogas, 49% of total cost) and Plant C showed higher impact on the total costs because of the depreciation charge (0.146 € Sm(-3)biogas, 41% of total costs). The breakeven point for the tariff of electric energy, calculated for the different cases, resulted in the range 120-170 € MWh(-1)EE, depending on fed materials and plant scale. EC had great impact on biomass supply costs and should be reduced, in favor of organic waste and residues; plant scale still heavily influences the production costs. The EU States should drive incentives in dependence of these factors, to further develop this still promising sector. Copyright © 2014 Elsevier Ltd. All rights reserved.

An unit cost adjusting heuristic algorithm for the integrated planning and scheduling of a two-stage supply chain

Directory of Open Access Journals (Sweden)

Jianhua Wang

2014-10-01

Full Text Available Purpose: The stable relationship of one-supplier-one-customer is replaced by a dynamic relationship of multi-supplier-multi-customer in current market gradually, and efficient scheduling techniques are important tools of the dynamic supply chain relationship establishing process. This paper studies the optimization of the integrated planning and scheduling problem of a two-stage supply chain with multiple manufacturers and multiple retailers to obtain a minimum supply chain operating cost, whose manufacturers have different production capacities, holding and producing cost rates, transportation costs to retailers.Design/methodology/approach: As a complex task allocation and scheduling problem, this paper sets up an INLP model for it and designs a Unit Cost Adjusting (UCA heuristic algorithm that adjust the suppliers’ supplying quantity according to their unit costs step by step to solve the model.Findings: Relying on the contrasting analysis between the UCA and the Lingo solvers for optimizing many numerical experiments, results show that the INLP model and the UCA algorithm can obtain its near optimal solution of the two-stage supply chain’s planning and scheduling problem within very short CPU time.Research limitations/implications: The proposed UCA heuristic can easily help managers to optimizing the two-stage supply chain scheduling problems which doesn’t include the delivery time and batch of orders. For two-stage supply chains are the most common form of actual commercial relationships, so to make some modification and study on the UCA heuristic should be able to optimize the integrated planning and scheduling problems of a supply chain with more reality constraints.Originality/value: This research proposes an innovative UCA heuristic for optimizing the integrated planning and scheduling problem of two-stage supply chains with the constraints of suppliers’ production capacity and the orders’ delivering time, and has a great

Calculation of Complexity Costs – An Approach for Rationalizing a Product Program

DEFF Research Database (Denmark)

Hansen, Christian Lindschou; Mortensen, Niels Henrik; Hvam, Lars

2012-01-01

This paper proposes an operational method for rationalizing a product program based on the calculation of complexity costs. The method takes its starting point in the calculation of complexity costs on a product program level. This is done throughout the value chain ranging from component invento...... of a product program. These findings represent an improved decision basis for the planning of reactive and proactive initiatives of rationalizing a product program.......This paper proposes an operational method for rationalizing a product program based on the calculation of complexity costs. The method takes its starting point in the calculation of complexity costs on a product program level. This is done throughout the value chain ranging from component...... inventories at the factory sites, all the way to the distribution of finished goods from distribution centers to the customers. The method proposes a step-wise approach including the analysis, quantification and allocation of product program complexity costs by the means of identifying of a number...

Cost-Benefit Analysis of Telemedicine Systems/Units in Greek Remote Areas.

Science.gov (United States)

Kouskoukis, Marios-Nikolaos; Botsaris, Charalambos

2017-06-01

Telemedicine units and information technology systems provide special healthcare services to remote populations using telecommunication technology, in order to reduce or even remove the usual and typical face-to-face contact between doctor and patient. This innovative approach to medical care delivery has been expanding for several years and currently covers various medical specialties. To facilitate installation of telemedicine systems/units in Greek remote areas, this article presents results of a cost-benefit analysis for two Greek islands, Patmos and Leros, using specific economic criteria. Net present value (NPV), internal rate of return (IRR), and payback period were calculated, in order to monetize the economic benefits and the costs savings, estimate the depreciation of each project, and highlight the social benefits. Costs were reduced (through saved air medical transportations) by €19,005 for Patmos and €78,225 for Leros each year. NPV and IRR were positive; NPV was €29,608 for Patmos and €293,245 for Leros, and IRR was 21.5% for Patmos and 140.5% for Leros. Each project depreciated faster than the 5-year life-cycle period, and specifically in 3.13 years for Patmos and in 0.70 years for Leros. The establishment of telemedicine systems/units in Patmos and Leros was evaluated and assessed positively, with large savings, economical and social, gained by reducing or even removing the face-to-face contact between doctor and patient. Telemedicine systems/units seem to be a promising solution, especially in Greece, where the problem of primary healthcare services in remote/inaccessible areas is of great concern.

Hydrogen Production Cost Estimate Using Biomass Gasification: Independent Review

Energy Technology Data Exchange (ETDEWEB)

Ruth, M.

2011-10-01

This independent review is the conclusion arrived at from data collection, document reviews, interviews and deliberation from December 2010 through April 2011 and the technical potential of Hydrogen Production Cost Estimate Using Biomass Gasification. The Panel reviewed the current H2A case (Version 2.12, Case 01D) for hydrogen production via biomass gasification and identified four principal components of hydrogen levelized cost: CapEx; feedstock costs; project financing structure; efficiency/hydrogen yield. The panel reexamined the assumptions around these components and arrived at new estimates and approaches that better reflect the current technology and business environments.

On Tour... Primary Hardwood Processing, Products and Recycling Unit

Science.gov (United States)

Philip A. Araman; Daniel L. Schmoldt

1995-01-01

Housed within the Department of Wood Science and Forest Products at Virginia Polytechnic Institute is a three-person USDA Forest Service research work unit (with one vacancy) devoted to hardwood processing and recycling research. Phil Araman is the project leader of this truly unique and productive unit, titled ãPrimary Hardwood Processing, Products and Recycling.ä The...

APPLICABILITY OF ACTIVITY BASED COSTING IN NEW PRODUCT DEVELOPMENT PROCESSES

Directory of Open Access Journals (Sweden)

Ewa Wanda MARUSZEWSKA

2015-01-01

Full Text Available The purpose of the article is to emphasis that activity based costing is a proper tool for engineers to enhance their deci-sion-making process while developing new product. The theoretical analysis shows that variety of factors shall be en-compassed into new product decision-making process and therefore engineers and management should pay great attention to proper cost allocation. The paper suggests the usage of Activity Based Costing methodology for new product development decision-making process. Author states that application ABC in the process of rational decision-making referring to new product development enables managers and engineers to prioritize possible solutions, and reallocate resources used in production process in order to meet wider organizational goals. It would also contribute in coopera-tion of managers and engineers for the sake of organizational goal.

Costs of outpatient parenteral antimicrobial therapy (OPAT) administered by Hospital at Home units in Spain.

Science.gov (United States)

González-Ramallo, V J; Mirón-Rubio, M; Mujal, A; Estrada, O; Forné, C; Aragón, B; Rivera, A J

2017-07-01

The aim of this study was to assess the direct healthcare costs of outpatient parenteral antimicrobial therapy (OPAT) administered by Hospital at Home (HaH) units in Spain. An observational, multicentre, economic evaluation of retrospective cohorts was conducted. Patients were treated at home by the HaH units of three Spanish hospitals between January 2012 and December 2013. From the cost accounting of HaH OPAT (staff, pharmacy, transportation, diagnostic tests and structural), the cost of each outpatient course was obtained following a top-down strategy based on the use of resources. Costs associated with inpatient stay, if any, were estimated based on length of stay and ICD-9-CM diagnosis. There were 1324 HaH episodes in 1190 patients (median age 70 years). The median (interquartile range) stay at home was 10 days (7-15 days). Of the OPAT episodes, 91.5% resulted in cure or improvement on completion of intravenous therapy. The mean total cost of each infectious episode was €6707 [95% confidence interval (CI) €6189-7406]. The mean cost per OPAT episode was €1356 (95% CI €1247-1560), mainly distributed between healthcare staff costs (46%) and pharmacy costs (39%). The mean cost of inpatient hospitalisation of an infectious episode was €4357 (95% CI €3947-4977). The cost per day of inpatient hospitalisation was €519, whilst the cost per day of OPAT was €98, meaning a saving of 81%. This study shows that OPAT administered by HaH units resulted in lower costs compared with inpatient care in Spain. Copyright © 2017 Elsevier B.V. and International Society of Chemotherapy. All rights reserved.

Impact cost of the product on the effectiveness of business organizations

Directory of Open Access Journals (Sweden)

A. S. Senin

2015-01-01

Full Text Available One of the key elements of managing the operations of the organization - management costs, as the costs, representing the payment that needs to be done to attract and retain economic resources, are one of the main factors determining the size of the financial results of the organization, return on invested capital, and, ultimately, the value of the business.Objectives. The aim of this work is to study the influence of the structure of production costs on the profitability of products.Method’s. To complete this article were used such methods of analysis as legal, comparative, economic-statistical and correlation.Conclusions / significance. The practical value of this work lies in the fact that in the article the notion and cogs, equations of linear regression between the proportion of costs in the cost and profitability of products by types of economic activity in the Russian Federation in 2012, the Obtained models allow knowing the share of costs in the cost structure for different types of economic activities in the Russian Federation in 2012 to estimate the average level of profitability of production.

Economical analysis and study on a solar desalination unit

DEFF Research Database (Denmark)

of desalination unit and electrical power, the life time of solar desalination unit and the yearly yield of fresh water, on the cost of the fresh water production of the solar desalination unit are studied. It is helpful for the further investigation of solar desalination and for reducing the cost of fresh water...

Productivity and Cost Comparison of Two Different-Sized Skidders

Science.gov (United States)

John Klepac; Robert B. Rummer

2000-01-01

Productivity and cost of two skidders, Timberjack models 460 and 660, were evaluated while operatin in a loblolly pine plantation performin a clearcut harvest in the Southeastern US. Productivity without delimbing was 46.7 tonnes per PMH for the model 460 and 51.7 tonnes per PMH for the model 660. Cost per tonne was $1.70 for the model 460 and $1.90 for the model 660....

The costs of the different pathways of electricity production and saving

International Nuclear Information System (INIS)

Dessus, B.

2012-01-01

The author discusses the content and methodology of a report published by the French Court of Audit on the assessment of the costs of the nuclear sector. He briefly recalls the principle adopted by the Court, i.e. the method of the economic current cost which calculates a global MWh cost on the whole operation duration of the selected production tool. The author discusses the application of this method to different electricity production and consumption sectors: ground-based wind energy, the Flamanville EPR, use of low-energy bulbs, air-air heat pumps, a refrigerator. He compares and discusses the results obtained for different electricity production sectors (EPR, ground-based wind energy, and gas combined cycle technology) and their sensitivity to adopted hypotheses. He comments the evolution of the investment cost of nuclear reactors in France, the economic current costs of offshore wind energy and small photovoltaic production. He finally discusses the economic current costs of the different ways of energy saving and their sensitivity to the adopted hypotheses

A preliminary design and BOP cost analysis of M-C Power`s MCFC commerical unit

Energy Technology Data Exchange (ETDEWEB)

Chen, T.P. [Bechtel Corp, San Francisco, CA (United States)

1996-12-31

M-C Power Corporation plans to introduce its molten carbonate fuel cell (MCFC) market entry unit in the year 2000 for distributed and on-site power generation. Extensive efforts have been made to analyze the cell stack manufacturing costs. The major objective of this study is to conduct a detailed analysis of BOP costs based on an initial design of the market entry unit.

A paradigm shift needed for nuclear reactors. From economies of unit scale to economies of production scale

International Nuclear Information System (INIS)

Li, Ning

2009-01-01

The success and sustainability of the nascent 'Nuclear Renaissance' will depend heavily on the timely development and deployment SMRs (small and modular reactors) as a new paradigm to increase economic competitiveness and broaden markets and applications for nuclear energy. A critical assessment of the historical and current reactor construction cost data reveals a troubling trend of rapid escalation in practically all countries, while showing little or negative economies of (unit) scale. The escalation cannot be fully accounted for by cost inflation in materials and labors, or by ratcheting regulations and other external factors. Rather, it appears that the intrinsic complexity and the associated risks and costs of extremely large systems have offset all returns of (unit) scale in power engineering and learning effects in practice. The construction heavy nature of the nuclear power plants exacerbates the cost problem as compared to that of the manufactured goods. The power markets have evolved away from the very large monolithic generation units toward modular units more amenable for manufacturing and transportation. This is clearly illustrated through the increasingly bi-modal distribution of generation units around a few MWe (wind, micro-turbines etc) and 100-200 MWe (gas turbine and combined cycle). The rapid market adoption and penetration of these units dwarf the addition rates of the very large units. This is not merely an outcome based on economic and financial risk reduction (important in their own right) or better match of applications - the technological and operational performances are equal or even superior in these smaller modular units. This presentation will use the industry, market and application data analyses, and successful examples from other sectors and industries with different organizing principles to demonstrate the benefits and potentials of SMRs. The resultant paradigm shift, from the singular pursuit of economies of unit scale to

Economic costs of obesity in Thailand: a retrospective cost-of-illness study.

Science.gov (United States)

Pitayatienanan, Paiboon; Butchon, Rukmanee; Yothasamut, Jomkwan; Aekplakorn, Wichai; Teerawattananon, Yot; Suksomboon, Naeti; Thavorncharoensap, Montarat

2014-04-02

Over the last decade, the prevalence of obesity (BMI ≥ 25 kg/m2) in Thailand has been rising rapidly and consistently. Estimating the cost of obesity to society is an essential step in setting priorities for research and resource use and helping improve public awareness of the negative economic impacts of obesity. This prevalence-based, cost-of-illness study aims to estimate the economic costs of obesity in Thailand. The estimated costs in this study included health care cost, cost of productivity loss due to premature mortality, and cost of productivity loss due to hospital-related absenteeism. The Obesity-Attributable Fraction (OAF) was used to estimate the extent to which the co-morbidities were attributable to obesity. The health care cost of obesity was further estimated by multiplying the number of patients in each disease category attributable to obesity by the unit cost of treatment. The cost of productivity loss was calculated using the human capital approach. The health care cost attributable to obesity was estimated at 5,584 million baht or 1.5% of national health expenditure. The cost of productivity loss attributable to obesity was estimated at 6,558 million baht - accounting for 54% of the total cost of obesity. The cost of hospital-related absenteeism was estimated at 694 million baht, while the cost of premature mortality was estimated at 5,864 million baht. The total cost of obesity was then estimated at 12,142 million baht (725.3 million US$PPP, 16.74 baht =1 US$PPP accounting for 0.13% of Thailand's Gross Domestic Product (GDP). Obesity imposes a substantial economic burden on Thai society especially in term of health care costs. Large-scale comprehensive interventions focused on improving public awareness of the cost of and problems associated with obesity and promoting a healthy lifestyle should be regarded as a public health priority.

48 CFR 9904.410 - Allocation of business unit general and administrative expenses to final cost objectives.

Science.gov (United States)

2010-10-01

... unit general and administrative expenses to final cost objectives. 9904.410 Section 9904.410 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING...

Effect of adalimumab on work productivity and indirect costs in moderate to severe Crohn’s disease: A meta-analysis

Science.gov (United States)

Binion, David G; Louis, Edouard; Oldenburg, Bas; Mulani, Parvez; Bensimon, Arielle G; Yang, Mei; Chao, Jingdong

2011-01-01

OBJECTIVE: To assess the effect of adalimumab on work productivity and indirect costs in patients with Crohn’s disease (CD) using a meta-analysis of clinical trials. METHODS: Study-level results were pooled from all clinical trials of adalimumab for moderate to severe CD in which work productivity outcomes were evaluated. Work Productivity and Activity Impairment Questionnaire outcomes (absenteeism, presenteeism and total work productivity impairment [TWPI]) were extracted from adalimumab trials. Meta-analyses were used to estimate pooled averages and 95% CIs of one-year accumulated reductions in work productivity impairment with adalimumab. Pooled averages were multiplied by the 2008 United States national average annual salary ($44,101) to estimate per-patient indirect cost savings during the year following adalimumab initiation. RESULTS: The four included trials (ACCESS, CARE, CHOICE and EXTEND) represented a total of 1202 employed adalimumab-treated patients at baseline. Each study followed patients for a minimum of 20 weeks. Pooled estimates (95% CIs) of one-year accumulated work productivity improvements were as follows: −9% (−10% to −7%) for absenteeism; −22% (−26% to −18%) for presenteeism; and −25% (−30% to −20%) for TWPI. Reductions in absenteeism and TWPI translated into per-patient indirect cost savings (95% CI) of $3,856 ($3,183 to $4,529) and $10,964 ($8,833 to $13,096), respectively. CONCLUSION: Adalimumab provided clinically meaningful improvements in work productivity among patients with moderate to severe CD, which may translate into substantial indirect cost savings from an employer’s perspective. PMID:21912760

Product quality of parenteral vancomycin products in the United States.

Science.gov (United States)

Nambiar, S; Madurawe, R D; Zuk, S M; Khan, S R; Ellison, C D; Faustino, P J; Mans, D J; Trehy, M L; Hadwiger, M E; Boyne, M T; Biswas, K; Cox, E M

2012-06-01

In response to concerns raised about the quality of parenteral vancomycin products, the U.S. Food and Drug Administration (FDA) is investigating the product quality of all FDA-approved parenteral vancomycin products available in the United States. Product quality was evaluated independently at two FDA Office of Testing and Research (FDA-OTR) sites. In the next phase of the investigation, being done in collaboration with the National Institute of Allergy and Infectious Diseases, the in vivo activity of these products will be evaluated in an appropriate animal model. This paper summarizes results of the FDA investigation completed thus far. One site used a validated ultrahigh-pressure liquid chromatography method (OTR-UPLC), and the second site used the high-performance liquid chromatography (HPLC) method for related substances provided in the British Pharmacopeia (BP) monograph for vancomycin intravenous infusion. Similar results were obtained by the two FDA-OTR laboratories using two different analytical methods. The products tested had 90 to 95% vancomycin B (active component of vancomycin) by the BP-HPLC method and 89 to 94% vancomycin by OTR-UPLC methods. Total impurities were 5 to 10% by BP-HPLC and 6 to 11% by OTR-UPLC methods. No single impurity was >2.0%, and the CDP-1 level was ≤ 2.0% across all products. Some variability in impurity profiles of the various products was observed. No adverse product quality issues were identified with the six U.S. vancomycin parenteral products. The quality parameters of all parenteral vancomycin products tested surpassed the United States Pharmacopeia acceptance criteria. Additional testing will characterize in vivo performance characteristics of these products.

Unit Cost Analysis of PET-CT at an Apex Public Sector Health Care Institute in India.

Science.gov (United States)

Gajuryal, S H; Daga, A; Siddharth, V; Bal, C S; Satpathy, S

2017-01-01

PET/CT scan service is one of the capital intensive and revenue-generating centres of a tertiary care hospital. The cost associated with the provisioning of PET services is dependent upon the unit costs of the resources consumed. The study aims to determine the cost of providing PET/CT Scan services in a hospital. This descriptive and observational study was conducted in the Department of Nuclear Medicine at a tertiary apex teaching hospital in New Delhi, India in the year 2014-15. Traditional costing methodology was used for calculating the unit cost of PET/CT scan service. The cost was calculated under two heads that is capital and operating cost. Annualized cost of capital assets was calculated using methodology prescribed by WHO and operating costs was taken on an actual basis. Average number of PET/CT scan performed in a day is 30. The annual cost of providing PET/CT scan services was calculated to be 65,311,719 Indian Rupees (INR) (US$ 1,020,496), while the unit cost of PET scan was calculated to be 9625.92 INR (US$ 150). 3/4th cost was spent on machinery and equipment (75.3%) followed by healthcare personnel (11.37%), electricity (5%), consumables and supplies (4%) engineering maintenance (3.24%), building, furniture and HVAC capital cost (0.76%), and manifold cost (0.05%). Of the total cost, 76% was capital cost while the remaining was operating cost. Total cost for establishing PET/CT scan facility with cyclotron and chemistry module and PET/CT scan without cyclotron and chemistry module was calculated to be INR 610,873,517 (US$9944899) and 226,745,158 (US$3542893), respectively. (US$ 1=INR 64).

Strategies for cost-effective and enhanced production of bacterial cellulose.

Science.gov (United States)

Islam, Mazhar Ul; Ullah, Muhammad Wajid; Khan, Shaukat; Shah, Nasrullah; Park, Joong Kon

2017-09-01

Bacterial cellulose (BC) has received substantial attention because of its high purity, mechanical strength, crystallinity, liquid-absorbing capabilities, biocompatibility, and biodegradability etc. These properties allow BC to be used in various fields, especially in industries producing medical, electronic, and food products etc. A major discrepancy associated with BC is its high production cost, usually much higher than the plant cellulose. To address this limitations, researchers have developed several strategies for enhanced production of BC including the designing of advanced reactors and utilization of various carbon sources. Another promising approach is the production of BC from waste materials such as food, industrial, agricultural, and brewery wastes etc. which not only reduces the overall BC production cost but is also environment-friendly. Besides, exploration of novel and efficient BC producing microbial strains provides impressive boost to the BC production processes. To this end, development of genetically engineered microbial strains has proven useful for enhanced BC production. In this review, we have summarized major efforts to enhance BC production in order to make it a cost-effective biopolymer. This review can be of interest to researchers investigating strategies for enhanced BC production, as well as companies exploring pilot projects to scale up BC production for industrial applications. Copyright © 2017 Elsevier B.V. All rights reserved.

Comparative costs of coal and nuclear-generated electricity in the united states

International Nuclear Information System (INIS)

Brandfon, W.W.

1987-01-01

This paper compares the future first-year operating costs and lifetime levelized costs of producing baseload coal- and nuclear-generated electricity under schedules shorter than those recently experienced at U.S. plants. Nuclear appears to have a clear economic advantage. Coal is favorable only when it is assumed that the units will operate at very low capacity factors and/or when the capital cost differential between nuclear and coal is increased far above the recent historical level. Nuclear is therefore a cost-competitive electric energy option for utilities and should be considered as an alternative to coal when large baseload capacity is required. (author)

Resource-recovery facilities: Production and cost functions, and debt-financing issues

International Nuclear Information System (INIS)

Simonsen, W.S.

1991-01-01

Some of the fiscal questions relating to resource-recovery, or trash-burning, facilities are addressed. Production and cost functions for resource-recovery facilities are estimated using regression analysis. Whether or not there are returns to scale are addressed using the production and cost-function framework. Production functions are also estimated using data envelopment analysis (DEA), and results are compared to the regression results. DEA is a linear-program-based technique that can provide information about the production process. The data used to estimate the production and cost functions were collected from the Resource Recovery Yearbook. Once the decision is made to construct a resource-recovery facility, it needs to be financed. The high cost of these facilities usually prohibits financing construction out of regular operating revenues. Therefore, the issues a government faces when debt is used to finance a resource-recovery facility are analyzed. The most important public policy finding is that increasing economies of scale do not seem to be present for resource-recovery facilities

Cost-effectiveness analysis of implementing an antimicrobial stewardship program in critical care units.

Science.gov (United States)

Ruiz-Ramos, Jesus; Frasquet, Juan; Romá, Eva; Poveda-Andres, Jose Luis; Salavert-Leti, Miguel; Castellanos, Alvaro; Ramirez, Paula

2017-06-01

To evaluate the cost-effectiveness of antimicrobial stewardship (AS) program implementation focused on critical care units based on assumptions for the Spanish setting. A decision model comparing costs and outcomes of sepsis, community-acquired pneumonia, and nosocomial infections (including catheter-related bacteremia, urinary tract infection, and ventilator-associated pneumonia) in critical care units with or without an AS was designed. Model variables and costs, along with their distributions, were obtained from the literature. The study was performed from the Spanish National Health System (NHS) perspective, including only direct costs. The Incremental Cost-Effectiveness Ratio (ICER) was analysed regarding the ability of the program to reduce multi-drug resistant bacteria. Uncertainty in ICERs was evaluated with probabilistic sensitivity analyses. In the short-term, implementing an AS reduces the consumption of antimicrobials with a net benefit of €71,738. In the long-term, the maintenance of the program involves an additional cost to the system of €107,569. Cost per avoided resistance was €7,342, and cost-per-life-years gained (LYG) was €9,788. Results from the probabilistic sensitivity analysis showed that there was a more than 90% likelihood that an AS would be cost-effective at a level of €8,000 per LYG. Wide variability of economic results obtained from the implementation of this type of AS program and short information on their impact on patient evolution and any resistance avoided. Implementing an AS focusing on critical care patients is a long-term cost-effective tool. Implementation costs are amortized by reducing antimicrobial consumption to prevent infection by multidrug-resistant pathogens.

Tracking the Sun III; The Installed Cost of Photovoltaics in the United States from 1998-2009

Energy Technology Data Exchange (ETDEWEB)

Barbose, Galen; Darghouth, Naim; Wiser, Ryan

2010-12-13

Installations of solar photovoltaic (PV) systems have been growing at a rapid pace in recent years. In 2009, approximately 7,500 megawatts (MW) of PV were installed globally, up from approximately 6,000 MW in 2008, consisting primarily of grid-connected applications. With 335 MW of grid-connected PV capacity added in 2009, the United States was the world's fourth largest PV market in 2009, behind Germany, Italy, and Japan. The market for PV in the United States is driven by national, state, and local government incentives, including up-front cash rebates, production-based incentives, requirements that electricity suppliers purchase a certain amount of solar energy, and federal and state tax benefits. These programs are, in part, motivated by the popular appeal of solar energy, and by the positive attributes of PV - modest environmental impacts, avoidance of fuel price risks, coincidence with peak electrical demand, and the possible deployment of PV at the point of use. Given the relatively high cost of PV, however, a key goal of these policies is to encourage cost reductions over time. Therefore, as policy incentives have become more significant and as PV deployment has accelerated, so too has the desire to track the installed cost of PV systems over time, by system characteristics, by system location, and by component. Despite the significant year-on-year growth, however, the share of global and U.S. electricity supply met with PV remains small, and annual PV additions are currently modest in the context of the overall electric system. To address this need, Lawrence Berkeley National Laboratory initiated a report series focused on describing trends in the installed cost of grid-connected PV systems in the United States. The present report, the third in the series, describes installed cost trends from 1998 through 2009, and provides preliminary cost data for systems installed in 2010. The analysis is based on project-level cost data from approximately 78

Cost analysis of Healthcare in a Private sector Neonatal Intensive Care Unit in India.

Science.gov (United States)

Karambelkar, Geeta; Malwade, Sudhir; Karambelkar, Rajendra

2016-09-08

To study the actual cost of care per patient in private-sector level IIIa Neonatal Intensive Care Unit (NICU). Prospective cost-analysis study. Cost incurred by the family on the treatment of baby, separately for every newborn for entire length of hospitalization, was calculated. 126 newborns were enrolled; High level of intervention was needed for 25.4% babies. The mean cost of care was US $ 90.7 per patient per day. Bulk of the cost of care was the hospital bill.

Costs of mixed low-level waste stabilization options

International Nuclear Information System (INIS)

Schwinkendorf, W.E.; Cooley, C.R.

1998-01-01

Selection of final waste forms to be used for disposal of DOE's mixed low-level waste (MLLW) depends on the waste form characteristics and total life cycle cost. In this paper the various cost factors associated with production and disposal of the final waste form are discussed and combined to develop life-cycle costs associated with several waste stabilization options. Cost factors used in this paper are based on a series of treatment system studies in which cost and mass balance analyses were performed for several mixed low-level waste treatment systems and various waste stabilization methods including vitrification, grout, phosphate bonded ceramic and polymer. Major cost elements include waste form production, final waste form volume, unit disposal cost, and system availability. Production of grout costs less than the production of a vitrified waste form if each treatment process has equal operating time (availability) each year; however, because of the lower volume of a high temperature slag, certification and handling costs and disposal costs of the final waste form are less. Both the total treatment cost and life cycle costs are higher for a system producing grout than for a system producing high temperature slag, assuming equal system availability. The treatment costs decrease with increasing availability regardless of the waste form produced. If the availability of a system producing grout is sufficiently greater than a system producing slag, then the cost of treatment for the grout system will be less than the cost for the slag system, and the life cycle cost (including disposal) may be less depending on the unit disposal cost. Treatment and disposal costs will determine the return on investment in improved system availability

Renewable electricity production costs-A framework to assist policy-makers' decisions on price support

International Nuclear Information System (INIS)

Dinica, Valentina

2011-01-01

Despite recent progress, the production costs for renewable electricity remain above those for conventional power. Expectations of continuous reductions in production costs, typically underpin governments' policies for financial support. They often draw on the technology-focused versions of the Experience Curve model. This paper discusses how national-contextual factors also have a strong influence on production costs, such as geographic, infrastructural, institutional, and resource factors. As technologies mature, and as they reach significant levels of diffusion nationally, sustained increases in production costs might be recorded, due to these nationally contextual factors, poorly accounted for in policy-making decisions for price support. The paper suggests an analytical framework for a more comprehensive understanding of production costs. Based on this, it recommends that the evolution of specific cost levels and factors be monitored to locate 'sources of changes'. The paper also suggests policy instruments that governments may use to facilitate cost decreases, whenever possible. The application of the framework is illustrated for the diffusion of wind power in Spain during the past three decades. - Highlights: → Models, frameworks for policy-making on price support for renewable electricity production costs. → Policy instruments to help reduce production costs. → Limits to the influence of policies of production costs reductions.

The contemporary art of cost management methods during product development

NARCIS (Netherlands)

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

2014-01-01

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

CALCULATION PECULIARITIES OF RE-PROCESSED ROAD COVERING UNIT COST

Directory of Open Access Journals (Sweden)

Dilyara Kyazymovna Izmaylova

2017-09-01

Full Text Available In the article there are considered questions of economic expediency of non-waste technology application for road covering repair and restoration. Determined the conditions of asphalt-concrete processing at plants. Carried out cost changing analysis of asphalt granulate considering the conditions of transportation and preproduction processing. Given an example of expense calculation of one conventional unit of asphalt-concrete mixture volume preparation with and without processing.

Quality Improvement and Learning in Productive Systems

OpenAIRE

Charles H. Fine

1986-01-01

Recent interest in product quality suggests that effort devoted to improving the quality of manufactured products may reduce unit costs. This conjecture---that improving quality can lower costs---challenges the traditional assumption that unit costs increase with increased quality assurance activities and has significant implications for quality management. By introducing the idea of a quality-based learning curve, this paper links the previously disjoint literatures of quality control and le...

Productivity Costs Associated With Breast Cancer Among Survivors Aged 18-44 Years.

Science.gov (United States)

Ekwueme, Donatus U; Trogdon, Justin G; Khavjou, Olga A; Guy, Gery P

2016-02-01

No study has quantified productivity losses associated with breast cancer in younger women aged 18-44 years. This study estimated productivity costs, including work and home productivity losses, among younger women who reported ever receiving a breast cancer diagnosis. A two-part regression model and 2000-2010 National Health Interview Survey data were used to estimate the number of work and home productivity days missed because of breast cancer, adjusted for socioeconomic characteristics and comorbidities. Estimates for younger women were compared with those for women aged 45-64 years. Data were analyzed in 2013-2014. Per capita, younger women with breast cancer had annual losses of $2,293 (95% CI=$1,069, $3,518) from missed work and $442 (95% CI=$161, $723) from missed home productivity. Total annual breast cancer-associated productivity costs for younger women were $344 million (95% CI=$154 million, $535 million). Older women with breast cancer had lower per capita work loss productivity costs of $1,407 (95% CI=$899, $1,915) but higher total work loss productivity costs estimated at $1,072 million (95% CI=$685 million, $1,460 million) than younger women. Younger women with a history of breast cancer face a disproportionate share of work and home productivity losses. Although older women have lower per capita costs, total productivity costs were higher for older women because the number of older women with breast cancer is higher. The results underscore the importance of continued efforts by the public health community to promote and support the unique needs of younger breast cancer survivors. Published by Elsevier Inc.

Secukinumab Significantly Reduces Psoriasis-Related Work Impairment and Indirect Costs Compared With Ustekinumab and Etanercept in the United Kingdom.

Science.gov (United States)

Warren, R B; Halliday, A; Graham, C N; Gilloteau, I; Miles, L; McBride, D

2018-05-30

Psoriasis causes work productivity impairment that increases with disease severity. Whether differential treatment efficacy translates into differential indirect cost savings is unknown. To assess work hours lost and indirect costs associated with secukinumab versus ustekinumab and etanercept in the United Kingdom (UK). This was a post hoc analysis of work impairment data collected in the CLEAR study (secukinumab vs. ustekinumab) and applied to the FIXTURE study (secukinumab vs. etanercept). Weighted weekly and annual average indirect costs per patient per treatment were calculated from (1) overall work impairment derived from Work Productivity and Activity Impairment data collected in CLEAR at 16 and 52 weeks by Psoriasis Area and Severity Index (PASI) response level; (2) weekly/annual work productivity loss by PASI response level; (3) weekly and annual indirect costs by PASI response level, based on hours of work productivity loss; and (4) weighted average indirect costs for each treatment. In the primary analysis, work impairment data for employed patients in CLEAR at Week 16 were used to compare secukinumab and ustekinumab. Secondary analyses were conducted at different timepoints and with patient cohorts, including FIXTURE. In CLEAR, 452 patients (67%) were employed at baseline. At Week 16, percentages of weekly work impairment/mean hours lost decreased with higher PASI: PASI hours; PASI 50-74: 13.3%/4.45 hours; PASI 75-89: 6.4%/2.14 hours; PASI ≥90: 4.9%/1.65 hours. Weighted mean weekly/annual work hours lost were significantly lower for secukinumab than ustekinumab (1.96/102.51 vs. 2.40/125.12; P=0.0006). Results were consistent for secukinumab versus etanercept (2.29/119.67 vs. 3.59/187.17; Ρreduced work impairment and associated indirect costs of psoriasis compared with ustekinumab and etanercept at Week 16 through 52 in the UK. This article is protected by copyright. All rights reserved. This article is protected by copyright. All rights reserved.

Costs of occupational injuries in construction in the United States.

Science.gov (United States)

Waehrer, Geetha M; Dong, Xiuwen S; Miller, Ted; Haile, Elizabeth; Men, Yurong

2007-11-01

This paper presents costs of fatal and nonfatal injuries for the construction industry using 2002 national incidence data from the Bureau of Labor Statistics and a comprehensive cost model that includes direct medical costs, indirect losses in wage and household productivity, as well as an estimate of the quality of life costs due to injury. Costs are presented at the three-digit industry level, by worker characteristics, and by detailed source and event of injury. The total costs of fatal and nonfatal injuries in the construction industry were estimated at $11.5 billion in 2002, 15% of the costs for all private industry. The average cost per case of fatal or nonfatal injury is $27,000 in construction, almost double the per-case cost of $15,000 for all industry in 2002. Five industries accounted for over half the industry's total fatal and nonfatal injury costs. They were miscellaneous special trade contractors (SIC 179), followed by plumbing, heating and air-conditioning (SIC 171), electrical work (SIC 173), heavy construction except highway (SIC 162), and residential building construction (SIC 152), each with over $1 billion in costs.

Cost of product functions using analysis of value

Directory of Open Access Journals (Sweden)

Luminita Parv

2016-09-01

Full Text Available The value of use is a specific notion but of a great generality that makes the product be regarded as a complex system that transforms itself in time, thus undergoing evolution. Therefore, the product is important not in itself, but for the sake of the requirements it satisfies and for the functions it provides. In the analysis of value there are connections of a technical nature that implicitly lead to connections of an economic nature. Thus, the method of the ”analysis of value” will actually examine the cost of product functions, the aim of the method being the balance of functions costs on the basis of their importance for the product. Identifying the functions represents one of the important stages of the analysis of value. The difficulty in fixing the functions derives from the fact that there are not any rules clear enough for this activity, but only principles

United States cost of military force projection in the Persian Gulf, 1976-2007

Energy Technology Data Exchange (ETDEWEB)

Stern, Roger J. [Oil, Energy and the Middle East Program, Department of Near Eastern Studies and Princeton Environmental Institute, Guyot Hall, Princeton University, Princeton, NJ 08544 (United States)

2010-06-15

This paper presents the first estimate of United States military cost for Persian Gulf force (C{sub PGfp}) derived entirely by a quantitative method. An activity-based cost (ABC) model uses geographic distribution of aircraft carriers as a proxy allocator of Department of Defense (DoD) baseline cost to regional operations. Allocation follows simply from DoD data that since 1990 no less than one aircraft carrier has been continuously on-station in the Persian Gulf; that eight are required to keep one on-station there; that the Navy has had eleven-fifteen carriers since 1990; and that Army and Air Force units are virtually never deployed to combat operations without Navy units. For 1976-2007 C{sub PGfp} is estimated to be $6.8 x 10{sup 12} and for 2007 $0.5 x 10{sup 12} (2008$). This substantial military investment is not a remedy for the market failure at the heart of regional security problem, which is oil market power. When C{sub PGfp} is added to economic losses attributed to market power in another recent study, the severity of this market failure becomes more apparent. (author)

United States cost of military force projection in the Persian Gulf, 1976-2007

International Nuclear Information System (INIS)

Stern, Roger J.

2010-01-01

This paper presents the first estimate of United States military cost for Persian Gulf force (C PGfp ) derived entirely by a quantitative method. An activity-based cost (ABC) model uses geographic distribution of aircraft carriers as a proxy allocator of Department of Defense (DoD) baseline cost to regional operations. Allocation follows simply from DoD data that since 1990 no less than one aircraft carrier has been continuously on-station in the Persian Gulf; that eight are required to keep one on-station there; that the Navy has had eleven-fifteen carriers since 1990; and that Army and Air Force units are virtually never deployed to combat operations without Navy units. For 1976-2007 C PGfp is estimated to be $6.8 x 10 12 and for 2007 $0.5 x 10 12 (2008$). This substantial military investment is not a remedy for the market failure at the heart of regional security problem, which is oil market power. When C PGfp is added to economic losses attributed to market power in another recent study, the severity of this market failure becomes more apparent. (author)

Increased accuracy of cost-estimation using product configuration systems

DEFF Research Database (Denmark)

Rasmussen, Jeppe Bredahl; Hvam, Lars; Mortensen, Niels Henrik

This article describes an approach for utilizing Product Configuration Systems (PCS) for quantifying project costs in project-based companies. It presents a case study demonstrating a method of quantifying costs in a way that makes it possible to configure cost- and time estimates. Piecework costs......, material costs and sub-supplier costs are used as principle cost elements and linked to structural and process elements to facilitate configuration. The cost data are used by the PCS to generate fast and accurate cost-estimates, quotations, time estimates and cost summaries. The described cost...... quantification principles have been used in a Scandinavian SME (Small and Medium-sized Enterprise) since the 90’s, but have since 2011 been adopted to be used in a configuration system. A longitudinal case study was conducted to compare cost and time-estimation accuracy before and after implementation. We...

Cost of paricá wood production in Paragominas region, Para State, Brazil

Directory of Open Access Journals (Sweden)

Rafaela da Silveira

2017-12-01

Full Text Available The silvicultural and economic potential of paricá (Schizolobium amazonicum has encouraged the expansion of this crop, mainly in the northern region of the country, provoking the need for studies on the species. The objective of this study was to estimate paricá production in Paragominas region, Para State, Brazil, at 5, 6 and 7 years, in three classes of productivity considering five plant arrangements, being identified the main costs of production, in addition to those most affected by plant arrangements. The volumetric estimation was obtained by modeling in population level and the analysis of the costs, through the methodology of the operational cost. It was possible to infer that the arrangement of plants 3 m x 2 m was superior in volume, compared to the other analyzed plant arrangements. The effective operating cost represented on average 65% of the total production costs. Transport was the most significant individual cost, in all analyzed plant arrangements. The maintenance, among the set of activities, was the most significant in planting, fact that may be related to the number and the long period for the activities execution. Smaller plant arrangements presented the higher total costs of production, depending or not on the remuneration for the use of the permanent and current capital.

Electric plant cost and power production expenses 1991

International Nuclear Information System (INIS)

1993-01-01

Electric Plant Cost and Power Production Expenses is prepared by the Survey Management Division; Office of Coal, Nuclear, Electric and Alternate Fuels (CNEAF); Energy Information Administration (EIA); US Department of Energy. This publication presents electric utility statistics on power production expenses and construction costs of electric generating plants. Data presented here are intended to provide information to the electric utility industry, educational institutions, Federal, State, and local governments, and the general public. These data are collected and published to fulfill data collection and dissemination responsibilities of the Energy Information Administration (EIA), as specified in the Federal Energy Administration Act (Public Law 93-275), as amended

Electric plant cost and power production expenses 1990

International Nuclear Information System (INIS)

1992-06-01

Electric Plant Cost and Power Production Expenses is prepared by the Survey Management Division; Office of Coal, Nuclear, Electric and Alternate Fuels, Energy Information Administration (EIA); US Department of Energy. This publication presents electric utility statistics on power production expenses and construction costs of electric generating plants. Data presented here are intended to provide information to the electric utility industry, educational institutions, Federal, State, and local governments, and the general public. These data are collected and published to fulfill data collection and dissemination responsibilities of the Energy Information Administration (EIA), as specified in the Federal Energy Administration Act (Public Law 93-275), as amended

Methodological advances in unit cost calculation of psychiatric residential care in Spain.

Science.gov (United States)

Moreno, Karen; Sanchez, Eduardo; Salvador-Carulla, Luis

2008-06-01

The care of the severe mentally ill who need intensive support for their daily living (dependent persons), accounts for an increasingly large proportion of public expenditure in many European countries. The main aim of this study was the design and implementation of solid methodology to calculate unit costs of different types of care. To date, methodologies used in Spain have produced inaccurate figures, suggesting few variations in patient consumption of the same service. An adaptation of the Activity-Based-Costing methodology was applied in Navarre, a region in the North of Spain, as a pilot project for the public mental health services. A unit cost per care process was obtained for all levels of care considered in each service during 2005. The European Service Mapping Schedule (ESMS) codes were used to classify the services for later comparisons. Finally, in order to avoid problems of asymmetric cost distribution, a simple Bayesian model was used. As an illustration, we report the results obtained for long-term residential care and note that there are important variations between unit costs when considering different levels of care. Considering three levels of care (Level 1-low, Level 2-medium and Level 3-intensive), the cost per bed in Level 3 was 10% higher than that of Level 2. The results obtained using the cost methodology described provide more useful information than those using conventional methods, although its implementation requires much time to compile the necessary information during the initial stages and the collaboration of staff and managers working in the services. However, in some services, if no important variations exist in patient care, another method would be advisable, although our system provides very useful information about patterns of care from a clinical point of view. Detailed work is required at the beginning of the implementation in order to avoid the calculation of distorted figures and to improve the levels of decision making

The Relationship Between Job Satisfaction and Productivity-Related Costs: A Longitudinal Analysis.

Science.gov (United States)

Arnold, Amélie E; Coffeng, Jennifer K; Boot, Cécile R L; van der Beek, Allard J; van Tulder, Maurits W; Nieboer, Dagmar; van Dongen, Johanna M

2016-09-01

The aim of this study was to examine the longitudinal relationship between job satisfaction and total productivity-related costs, and between job satisfaction and absenteeism and presenteeism costs separately. A secondary aim was to explore whether these relationships differed across job types. Linear generalized estimating equation analyses were used to explore the longitudinal relationships. To explore whether the relationships differed across job types, stratified analyses were performed. A significant relationship was found between job satisfaction and total productivity-related costs [β = &OV0556;-273; 95% confidence interval (95% CI): -407 to -200] and between job satisfaction and presenteeism costs (β = &OV0556;-276; 95% CI: -367 to -235), but not between job satisfaction and absenteeism costs. These relationships differed across job types. Higher levels of job satisfaction were longitudinally related to lower total productivity-related costs and presenteeism costs, but not to lower absenteeism costs. These relationships seem to differ across job types.

Probabilistic Analysis of Electrical Energy Costs: Comparing Production Costs for Gas, Coal and Nuclear Power Plants. Annex III

Energy Technology Data Exchange (ETDEWEB)

NONE

2013-12-15

The increase in electricity demand is linked to the development of the economy and living standards in each country. This is especially true in those developing countries in which electricity consumption is far below the average of industrialized countries. To satisfy the increased demand for electricity, it is necessary to build new electrical power plants that could, in an optimum way, meet the imposed acceptability criteria. The main criteria are the potential to supply the required energy and to supply it with minimum or, at least, acceptable costs and environmental impacts, to satisfy the licensing requirements and be acceptable to the public. The main competitors for electricity production in the next few decades are fossil fuel power plants (coal and gas) and nuclear power plants. Power plants making use of renewables (solar, wind, biomass) are also important, but due to limited energy supply potential and high costs, can only be a supplement to the main generating units. Large hydropower plants would be competitive under the condition that suitable sites for the construction of such plants exist. Unfortunately, both in Croatia and in the rest of central Europe, such sites are scarce.

High level waste transport and disposal cost calculations for the United Kingdom

International Nuclear Information System (INIS)

Nattress, P.C.; Ward, R.D.

1992-01-01

Commercial nuclear power has been generated in the United Kingdom since 1962, and throughout that time fuel has been reprocessed giving rise to high level waste. This has been managed by storing fission products and related wastes as highly active liquor, and more recently by a program of vitrification and storage of the glass blocks produced. Government policy is that vitrified high level waste should be stored for at least 50 years, which has the technical advantage of allowing the heat output rate of the waste to fall, making disposal easier and cheaper. Thus, there is no immediate requirement to develop a deep geological repository in the UK, but the nuclear companies do have a requirement to make financial provision out of current revenues for high level waste disposal at a future repository. In 1991 the interested organizations undertook a new calculation of costs for such provisions, which is described here. The preliminary work for the calculation included the assumption of host geology characteristics, a compatible repository concept including overpacking, and a range of possible nuclear programs. These have differing numbers of power plants, and differing mixes of high level waste from reprocessing and spent fuel for direct disposal. An algorithm was then developed so that the cost of high level waste disposal could be calculated for any required case within a stated envelope of parameters. An Example Case was then considered in detail leading to the conclusion that a repository to meet the needs of a constant UK nuclear economy up to the middle of the next century would have a cash cost of UK Pounds 1194M (US$2011M). By simple division the cost to a kWh of electricity is UK Pounds 0.00027 (0.45 US mil). (author)

Competitiveness of Colombian Cotton in Relation to the Main Producing Countries Through the Focus of Production Costs

Directory of Open Access Journals (Sweden)

Antonio M. Martínez Reina

2015-07-01

Full Text Available This paper studies the competitiveness of cotton production in Colombia through a comparative analysis of the patterns of production costs in the producing regions of Colombia in relation to the main producers of cotton fiber. The basic information for this study is based on statistics taken mostly from Conalgodón, producer organizations and the textile industry. Economic statistics and estimates measurement techniques by the method of ordinary least squares (OLS were used, especially for estimating the functions of supply and demand. For the analysis of competitiveness, the unit production cost of Colombia was compared against other countries producing cotton fiber. The results show, on the one hand, that the production of short fiber in Colombia is likely to increase and to dedicate more areas to such type of crops given the growing trend of demand from the industry, which exceeds right now the spinning rings or long-fiber; and on the other hand, the results show that under the current conditions the country is not producing cotton in a competitive way and therefore the component of imported cotton is growing over time.

Reference costs of the electric power production

International Nuclear Information System (INIS)

2003-06-01

This study periodically realized by the DGEMP aims to compare the competitiveness of the different channels of electric power production, for different utilization conditions. The first part ''reference costs of the 2003 electric power production'' examines the prices of the electric power produced by different channels in particular in the framework of the industrial implementing in 2015. The nuclear and thermal power plants are concerned. The second part is devoted to the decentralized production channels (wind energy, photovoltaic, cogeneration heat-electricity) is under construction and will be presented next year. (A.L.B.)

On the Inclusion of Energy-Shifting Demand Response in Production Cost Models: Methodology and a Case Study

Energy Technology Data Exchange (ETDEWEB)

O' Connell, Niamh [Technical Univ. of Denmark, Lyngby (Denmark); Hale, Elaine [National Renewable Energy Lab. (NREL), Golden, CO (United States); Doebber, Ian [National Renewable Energy Lab. (NREL), Golden, CO (United States); Jorgenson, Jennie [National Renewable Energy Lab. (NREL), Golden, CO (United States)

2015-07-20

In the context of future power system requirements for additional flexibility, demand response (DR) is an attractive potential resource. Its proponents widely laud its prospective benefits, which include enabling higher penetrations of variable renewable generation at lower cost than alternative storage technologies, and improving economic efficiency. In practice, DR from the commercial and residential sectors is largely an emerging, not a mature, resource, and its actual costs and benefits need to be studied to determine promising combinations of physical DR resource, enabling controls and communications, power system characteristics, regulatory environments, market structures, and business models. The work described in this report focuses on the enablement of such analysis from the production cost modeling perspective. In particular, we contribute a bottom-up methodology for modeling load-shifting DR in production cost models. The resulting model is sufficiently detailed to reflect the physical characteristics and constraints of the underlying flexible load, and includes the possibility of capturing diurnal and seasonal variations in the resource. Nonetheless, the model is of low complexity and thus suitable for inclusion in conventional unit commitment and market clearing algorithms. The ability to simulate DR as an operational resource on a power system over a year facilitates an assessment of its time-varying value to the power system.

Status and opportunities associated with product costing strategies in wood component manufacturing

Science.gov (United States)

Adrienn Andersch; Urs Buehlmann; Jan Wiedenbeck; Steve Lawser

2013-01-01

Product costing systems are critically important for businesses because they help reduce costs, price products at competitive prices, and enable strategic decisionmaking. This article reports the results of a survey designed to collect information about practices used by the North American hardwood dimension and components industry to calculate the cost of their...

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

Science.gov (United States)

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

2014-03-01

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

Cost-effectiveness of pharmacogenetic-guided dosing of warfarin in the United Kingdom and Sweden

NARCIS (Netherlands)

Verhoef, T. I.; Redekop, W. K.; Langenskiold, S.; Kamali, F.; Wadelius, M.; Burnside, G.; Maitland-van der Zee, A.-H.; Hughes, D. A.; Pirmohamed, M.

2016-01-01

We aimed to assess the cost-effectiveness of pharmacogenetic-guided dosing of warfarin in patients with atrial fibrillation (AF) in the United Kingdom and Sweden. Data from EU-PACT, a randomized controlled trial in newly diagnosed AF patients, were used to model the incremental costs per

Economic Feasibility of Functional Meat Products for Commercial Production in India

Directory of Open Access Journals (Sweden)

Varalakshmi Kandanuri

2017-07-01

Full Text Available This paper analyses the production of functional chicken meat products from economic perspectives. It analyses and compares the economics and investment feasibility on different size groups of processing plants in India. The primary data on input use and output yield were taken from studies of NRCM and data was analysed using economic analysis and investment appraisal techniques like NPV, IRR(%, BC ratio, and Break even analysis. The results indicated that the cost of production of functional products was 5.2 and 5.18 and 4.59 US dollars per kg on small, medium and large scale units respectively. All the processing units are found to be economically feasible with NPV of US$ 12727, 64661 and 153703, IRR of 26%,31% and 42% and B-C ratio was estimated as 1.56, 1.78 and 2.29 for small, medium and large scale units respectively. Economies of scale is evident form all perspectives like production costs, profits, discounting measures and breakeven point. The study found the feasibility of functional meat products in India for commercial production.

Costs in the function of business decision making for mushroom production

Directory of Open Access Journals (Sweden)

Ljubica Ranogajec

2018-03-01

Full Text Available Mushroom growing, as a branch of agriculture has been rapidly developing in recent years. Emphasis is particularly put on the application of technology that can accelerate the production process to increase yield and to minimize human labor invested in production. Mushroom production was analyzed on a farm with a monthly production of 15,000 kg or an annual production of 180,000 kg. The calculations were based on the defined difference between the costs of manual labor and machine service invested in the mushroom growing room. The break-even point or the coverage point was set at 83,414 kg, referring to the production level with the same manual and machine work costs. Machine refilling for mushroom production above the mentioned amount is more profitable, while manual refilling is economically efficient within the production below the determined amount. On the analyzed farm, applied machine work led to the lowering of costs for 167,778.00 HRK per year. Purchase of machinery requires a total investment of 1,207,500 HRK with the return of 7.2 years.

Optimal Maintenance of a Production System with Intermediate Buffers

Directory of Open Access Journals (Sweden)

Constantinos C. Karamatsoukis

2012-01-01

Full Text Available We consider a production-inventory system that consists of an input-generating installation, a production unit and L intermediate buffers. It is assumed that the installation transfers the raw material to buffer and the production unit pulls the raw material from buffer We consider the problem of the optimal preventive maintenance of the installation if the installation deteriorates stochastically with usage and the production unit is always in operative condition. We also consider the problem of the optimal preventive maintenance of the production unit if the production unit deteriorates stochastically with usage and the installation is always in operative condition. Under a suitable cost structure and for given contents of the buffers, it is proved that the average-cost optimal policy for the first (second problem initiates a preventive maintenance of the installation (production unit if and only if the degree of deterioration of the installation (production unit exceeds some critical level. Numerical results are presented for both problems.

Effects of Variable Production Rate and Time-Dependent Holding Cost for Complementary Products in Supply Chain Model

Directory of Open Access Journals (Sweden)

Mitali Sarkar

2017-01-01

Full Text Available Recently, a major trend is going to redesign a production system by controlling or making variable the production rate within some fixed interval to maintain the optimal level. This strategy is more effective when the holding cost is time-dependent as it is interrelated with holding duration of products and rate of production. An effort is made to make a supply chain model (SCM to show the joint effect of variable production rate and time-varying holding cost for specific type of complementary products, where those products are made by two different manufacturers and a common retailer makes them bundle and sells bundles to end customers. Demand of each product is specified by stochastic reservation prices with a known potential market size. Those players of the SCM are considered with unequal power. Stackelberg game approach is employed to obtain global optimum solution of the model. An illustrative numerical example, graphical representation, and managerial insights are given to illustrate the model. Results prove that variable production rate and time-dependent holding cost save more than existing literature.

Cost management and cross-functional communication through product architectures

NARCIS (Netherlands)

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

2007-01-01

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

Levelised unit electricity cost comparison of alternate technologies for baseload generation in Ontario

International Nuclear Information System (INIS)

Ayres, M.; McRae, M.; Stogran, M.

2004-08-01

This report provides a comparison of the lifetime cost of constructing, operating and decommissioning new generation suitable for supplying baseload power by early in the next decade. New baseload generation options in Ontario are nuclear, coal-fired steam turbines or combined cycle gas turbines (CCGT). Nuclear and coal-fired units are characterised by high capital costs and low operating costs. As such, they are candidates for baseload operation only. Gas-fired generation is characterised by lower capital costs and higher operating costs and thus may meet the requirements for operation as peaking and/or baseload generation. The comparison of baseload generating technologies is made by reference to the estimated levelised unit electricity cost (LUEC). The LUEC can be thought of as a 'supply cost', where the unit cost is the price needed to recover all costs over the period. It is determined by finding the price that sets the sum of all future discounted cash flows (net present value, or NPV) to zero. It can also be thought of as representing the constant real wholesale price of electricity that meets the financing cost, debt repayment, income tax and cash flow constraints associated with the construction operation and decommissioning of a generating plant. Levelised unit cost comparisons are usually made with different sets of financing assumptions. This report considers two base cases, which we describe as 'merchant' and 'public' financing. The term 'merchant plant' is used to refer to ones that are built and operated by private investors. These investors pay for their capital through debt and by raising equity, and thus pay return on equity and interest on debt throughout their lifetime. These projects include income taxes, both provincial and federal. Publicly financed projects typically are not subject to income taxes or to the same constraints on raising finance through issuing debt and equity. However, they are constrained to provide a rate of return. The

28 CFR 100.15 - Disallowed costs.

Science.gov (United States)

2010-07-01

... include, but are not limited to, any Marketing, Sales, Product Management, and Advertising expenses. (c...) costs are disallowed. G&A costs include, but are not limited to, any management, financial, and other expenditures which are incurred by or allocated to a business unit as a whole. These include, but are not...

Cost-efficiency of animal welfare in broiler production systems

NARCIS (Netherlands)

Gocsik, Éva; Brooshooft, Suzanne D.; Jong, de Ingrid C.; Saatkamp, Helmut W.

2016-01-01

Broiler producers operate in a highly competitive and cost-price driven environment. In addition, in recent years the societal pressure to improve animal welfare (AW) in broiler production systems is increasing. Hence, from an economic and decision making point of view, the cost-efficiency of

Cost cutting by adjusting crank counterbalanced sucker rod pumping units; Einstellung der Gegengewichte von Tiefenpumpenantrieben mit dynamischem Momentausgleich

Energy Technology Data Exchange (ETDEWEB)

Huber, M. [Montanuniv. Leoben (Austria). Inst. fuer Foerdertechnik und Konstruktionslehre; Kessler, F. [Montanuniv. Leoben (Austria). Inst. fuer Foerdertechnik und Konstruktionslehre

1995-04-01

Oil production by means of sucker rod pumping units is the oldest and most frequently used method. Adjusting the counterweight to reduce the torque at the gearbox is still a significant problem. Depending on the procedure, counterbalancing produces various costs due to the manhours necessary. Because the often-used procedures are very time-consuming, in the past a precise positioning of the counterweight is often put aside. This, however, can lead to the risk of much higher costs as a result of gearbox damage. Providing a simple and time-saving method of adjusting the counterweight is therefore of greatest importance to all users. In this article a PC-program is developed, which is easy to handle and needs no expensive hardware. Compared to other methods, the here decribed program reduces the costs for the correct adjustment of the counterweight on average by around 60%. Finally, very simple steps to reduce costs, while running sucker rod pumping units are explained. (orig.) [Deutsch] Die Einstellung der Gegengewichte zaehlt zu den kostenintensivsten Arbeiten an konventionellen Tiefpumpenantrieben. Die derzeit am haeufigsten verwendeten messtechnischen Methoden wie die Motorstrom-Methode oder die Drehzahl-Methode sind sehr zeitraubend. Die rechnerischen Verfahren stellen im allgemeinen hohe Anforderungen an das Personal und an die verwendete Hardware. In diesem Beitrag wird ein PC-Programm vorgestellt, das besonders einfach zu bedienen ist und keine teuren Geraete erfordert. Gegenueber den messtechnischen Methoden koennen durch die Verwendung dieses Programmes die Kosten fuer eine Gegengewichtseinstellung um durchschnittlich 60% gesenkt werden. Abschliessend werden einfache, in der Praxis leicht realisierbare Massnahmen zur Kostenreduktion beim Betrieb von Tiefpumpenantrieben vorgestellt. (orig.)

Nuclear plant life cycle costs

International Nuclear Information System (INIS)

Durante, R.W.

1994-01-01

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

Internal cost control on the ecological quality of products

Directory of Open Access Journals (Sweden)

N.P. Syroid

2018-04-01

Full Text Available To improve the environmental quality of products due attention should be paid to control the processes related to environmental quality input of the product. The results of the study help to state the purpose and objectives of the control, also to define objects for internal control of operations cost of environmental quality. So, we believe that the main purpose of internal cost control on the ecological quality of products is the establishment of the correctness and legality of business operations, prevention of violations and abuses in the expenditure of natural, labour, material and financial resources to ensure the minimization of negative impact on the health of consumers and the environment. The basic objectives of internal control of expenditure are brought forward, but it should be noted that they can vary and depend on the size, structure, spheres and types of economic activity of the enterprise, the requirements of management personnel. In the process of identifying the objects of control of environmental quality it should be noted that this list is not exhaustive, but it is most relevant to highlight objects such as genetically modified organisms and waste production. Also the subjects of cost control to environmental quality, their functions and the information base for monitoring are determined. Proper organization of the process of internal cost control on the ecological quality of products would benefit from a clear documentation of transactions, timely and complete registration of accounting data in the registers, the true reflection of information in managerial financial reporting and ensure reduction of the negative impact on the health of consumers and the environment.

Effects of housing system on the costs of commercial egg production.

Science.gov (United States)

Matthews, W A; Sumner, D A

2015-03-01

This article reports the first publicly available egg production costs compared across 3 hen-housing systems. We collected detailed data from 2 flock cycles from a commercial egg farm operating a conventional barn, an aviary, and an enriched colony system at the same location. The farm employed the same operational and accounting procedures for each housing system. Results provide clear evidence that egg production costs are much higher for the aviary system than the other 2 housing systems. Feed costs per dozen eggs are somewhat higher for the aviary and lower for the enriched house compared with the conventional house. Labor costs are much lower for the conventional house than the other 2, and pullet costs are much higher for the aviary. Energy and miscellaneous costs are a minimal part of total operating costs and do not differ by housing system. Total capital investments per hen-capacity are much higher for the aviary and the enriched house. Capital costs per dozen eggs depend on assumptions about appropriate interest and depreciation rates. Using the same 10% rate for each housing system shows capital costs per dozen for the aviary and the enriched housing system are much higher than capital costs per dozen for the conventional house. The aviary has average operating costs (feed, labor, pullet, energy, and miscellaneous costs that recur for each flock and vary with egg production) about 23% higher and average total costs about 36% higher compared with the conventional house. The enriched housing system has average operating costs only about 4% higher compared with the conventional house, but average total costs are 13% higher than for the conventional house. © The Author 2015. Published by Oxford University Press on behalf of Poultry Science Association.

Stump-to-mill timber production cost equations for cable logging eastern hardwoods

Science.gov (United States)

Chris B. LeDoux; Chris B. LeDoux

1985-01-01

Logging cost simulators and data from logging cost studies have been assembled and converted into a series of equations that can be used to estimate the stump-to-mill cost of cable logging in mountainous terrain in the Eastern United States. These equations include the use of two small and four mediumsize cable yarders and are appropriate for harvested trees ranging in...

The Production Effect: Costs and Benefits in Free Recall

Science.gov (United States)

Jones, Angela C.; Pyc, Mary A.

2014-01-01

The production effect, the memorial benefit for information read aloud versus silently, has been touted as a simple memory improvement tool. The current experiments were designed to evaluate the relative costs and benefits of production using a free recall paradigm. Results extend beyond prior work showing a production effect only when production…

Computer software to estimate timber harvesting system production, cost, and revenue

Science.gov (United States)

Dr. John E. Baumgras; Dr. Chris B. LeDoux

1992-01-01

Large variations in timber harvesting cost and revenue can result from the differences between harvesting systems, the variable attributes of harvesting sites and timber stands, or changing product markets. Consequently, system and site specific estimates of production rates and costs are required to improve estimates of harvesting revenue. This paper describes...

Project feasibility and mine production costs

Energy Technology Data Exchange (ETDEWEB)

Longworth, C R

1987-01-01

The paper outlines the present investment environment existing in the Australian Coal Industry and places this in the context of the current world seaborne coal trade. Those factors which have the greatest influence on the viability of coal projects today, namely coal prices and quality, exchange rates, cash cost of production, capital and borrowing costs, infrastructure and government charges are dealt with briefly. The paper concludes by giving a schedule of those factors of a local character which can be changed to render projects more competitive and also presents some external factors beyond Australia's control which will, in part, influence the development of the industry in the next decade. 4 refs., 8 figs.

Health care and lost productivity costs of overweight and obesity in New Zealand.

Science.gov (United States)

Lal, Anita; Moodie, Marj; Ashton, Toni; Siahpush, Mohammad; Swinburn, Boyd

2012-12-01

To estimate the costs of health care and lost productivity attributable to overweight and obesity in New Zealand (NZ) in 2006. A prevalence-based approach to costing was used in which costs were calculated for all cases of disease in the year 2006. Population attributable fractions (PAFs) were calculated based on the relative risks obtained from large cohort studies and the prevalence of overweight and obesity. For each disease, the PAF was multiplied by the total health care cost. The costs of lost productivity associated with premature mortality were estimated using both the Human Capital approach (HCA) and Friction Cost approach (FCA). Health care costs attributable to overweight and obesity were estimated to be NZ$686m or 4.5% of New Zealand's total health care expenditure in 2006. The costs of lost productivity using the FCA were estimated to be NZ$98m and NZ$225m using the HCA. The combined costs of health care and lost productivity using the FCA were $784m and $911m using the HCA. The cost burden of overweight and obesity in NZ is considerable. Policies and interventions are urgently needed to reduce the prevalence of obesity thereby decreasing these substantial costs. © 2012 The Authors. ANZJPH © 2012 Public Health Association of Australia.

The daily cost of ICU patients: A micro-costing study in 23 French Intensive Care Units.

Science.gov (United States)

Lefrant, Jean-Yves; Garrigues, Bernard; Pribil, Céline; Bardoulat, Isabelle; Courtial, Frédéric; Maurel, Frédérique; Bazin, Jean-Étienne

2015-06-01

To estimate the daily cost of intensive care unit (ICU) stays via micro-costing. A multicentre, prospective, observational, cost analysis study was carried out among 21 out of 23 French ICUs randomly selected from French National Hospitals. Each ICU randomly enrolled 5 admitted adult patients with a simplified acute physiology II score ≥ 15 and with at least one major intensive care medical procedure. All health-care human resources used by each patient over a 24-hour period were recorded, as well as all medications, laboratory analyses, investigations, tests, consumables and administrative expenses. All resource costs were estimated from the hospital's perspective (reference year 2009) based on unitary cost data. One hundred and four patients were included (mean age: 62.3 ± 14.9 years, mean SAPS II: 51.5 ± 16.1, mean SOFA on the study day: 6.9 ± 4.3). Over 24 hours, 29 to 186 interventions per patient were performed by different caregivers, leading to a mean total time spent for patient care of 13:32 ± 05:00 h. The total daily cost per patient was € 1425 ± € 520 (95% CI = € 1323 to € 1526). ICU human resources represented 43% of total daily cost. Patient-dependent expenses (€ 842 ± € 521) represented 59% of the total daily cost. The total daily cost was correlated with the daily SOFA score (r = 0.271, P = 0.006) and the bedside-time given by caregivers (r = 0.716, P average cost of one day of ICU care in French National Hospitals is strongly correlated with the duration of bedside-care carried out by human resources. Copyright © 2015. Published by Elsevier Masson SAS.

Power plant asset market evaluations: Forecasting the costs of power production

Energy Technology Data Exchange (ETDEWEB)

Lefton, S A; Grunsrud, G P [Aptech Engineering Services, Inc., Sunnyvale, CA (United States)

1999-12-31

This presentation discusses the process of evaluating and valuing power plants for sale. It describes a method to forecast the future costs at a power plant using a portion of the past fixed costs, variable energy costs, and most importantly the variable cycling-related wear-and-tear costs. The presentation then discusses how to best determine market share, expected revenues, and then to forecast plant future costs based on future expected unit cycling operations. The presentation concludes with a section on recommendations to power plant buyers or sellers on how to manage the power plant asset and how to increase its market value. (orig.) 4 refs.

Power plant asset market evaluations: Forecasting the costs of power production

Energy Technology Data Exchange (ETDEWEB)

Lefton, S.A.; Grunsrud, G.P. [Aptech Engineering Services, Inc., Sunnyvale, CA (United States)

1998-12-31

This presentation discusses the process of evaluating and valuing power plants for sale. It describes a method to forecast the future costs at a power plant using a portion of the past fixed costs, variable energy costs, and most importantly the variable cycling-related wear-and-tear costs. The presentation then discusses how to best determine market share, expected revenues, and then to forecast plant future costs based on future expected unit cycling operations. The presentation concludes with a section on recommendations to power plant buyers or sellers on how to manage the power plant asset and how to increase its market value. (orig.) 4 refs.

Power plant asset market evaluations: Forecasting the costs of power production

International Nuclear Information System (INIS)

Lefton, S.A.; Grunsrud, G.P.

1998-01-01

This presentation discusses the process of evaluating and valuing power plants for sale. It describes a method to forecast the future costs at a power plant using a portion of the past fixed costs, variable energy costs, and most importantly the variable cycling-related wear-and-tear costs. The presentation then discusses how to best determine market share, expected revenues, and then to forecast plant future costs based on future expected unit cycling operations. The presentation concludes with a section on recommendations to power plant buyers or sellers on how to manage the power plant asset and how to increase its market value. (orig.) 4 refs

Productivity costs decrease after endoscopic sinus surgery for refractory chronic rhinosinusitis.

Science.gov (United States)

Rudmik, Luke; Smith, Timothy L; Mace, Jess C; Schlosser, Rodney J; Hwang, Peter H; Soler, Zachary M

2016-03-01

The primary objective of this pilot study was to define the change in productivity costs following endoscopic sinus surgery (ESS) for chronic rhinosinusitis (CRS). Secondary objectives were to identify CRS-related characteristics that may influence the degree of productivity improvement after ESS. Prospective, multi-institutional, observational cohort study. The human capital approach was used to define productivity costs. Annual absenteeism, presenteeism, and lost leisure time were quantified to define annual lost productive time (LPT). LPT was monetized using the annual daily wage rates obtained from the 2012 US Census and the 2013 US Department of Labor statistics. Twenty-seven patients with refractory CRS who underwent ESS were followed for a mean of 15 months (range, 8-25 months). Following ESS, there were improvements in annual absenteeism (22 days reduced to 3 days), annual presenteeism (41 days reduced to 19 days), and annual household days lost (12 days reduced to 6 days). Overall, the preoperative productivity costs were reduced after ESS ($9,190 vs. $3,373, respectively; P productivity is negatively impacted by the presence of CRS. The outcomes from this study provide the first insights into the reduced productivity costs associated with receiving ESS for refractory CRS. Future studies with larger sample sizes will need to validate the results from this pilot study. 2c Laryngoscope, 126:570-574, 2016. © 2015 The American Laryngological, Rhinological and Otological Society, Inc.

Production Cost Efficiency and Profitability of Abakaliki Rice in ...

African Journals Online (AJOL)

acer

2014-11-17

Nov 17, 2014 ... positive and significant effect on the total cost of rice production. They were all significant ... failure is experienced due to the flooded rice field. In addition ... for random effects on production beyond the control .... Standard error.

The economic production lot size model extended to include more than one production rate

DEFF Research Database (Denmark)

Larsen, Christian

2001-01-01

btween the demand rate and the production rate which minimizes unit production costs, and should be used in an increasing order. Then, given the production rates, we derive closed-form expressions for all optimal runtimes as well as the minimum average cost. This analysis reveals that it is the size...... of the setup cost that determines the need for being able to use several production rates. Finally, we show how to derive a near-optimal solution of the general problem....

Cost function approach for estimating derived demand for composite wood products

Science.gov (United States)

T. C. Marcin

1991-01-01

A cost function approach was examined for using the concept of duality between production and input factor demands. A translog cost function was used to represent residential construction costs and derived conditional factor demand equations. Alternative models were derived from the translog cost function by imposing parameter restrictions.

Economic production quantity concerning learning and the reworking of imperfect items

Directory of Open Access Journals (Sweden)

Tsai Deng-Maw

2012-01-01

Full Text Available The classical economic production quantity (EPQ model assumes that items produced are of perfect quality and the production rate is constant. However, production quality depends on the condition of the process. Due to process deterioration or other factors, the production process may shift and produce imperfect quality items. These imperfect quality items sometimes can be reworked and repaired; hence, overall production-inventory costs can be reduced significantly. In addition, it can be found in practice that the time or cost required to repetitively produce a unit of a product decreases when the number of units produced by a worker or a group of workers increases. Under this circumstance, the unit production cost cannot be regarded as constant and, therefore, cannot be ignored when taking account of the total cost. This paper incorporates the effects of learning and the reworking of defective items on the EPQ model since they were not considered in existing models. An optimal operation policy that minimizes the expected total cost per unit time is derived. A numerical example is provided to illustrate the proposed model. In addition, sensitivity analysis is performed and discussed.

Working long hours: less productive but less costly? Firm-level evidence from Belgium

OpenAIRE

DELMEZ, Françoise; Vandenberghe, Vincent

2017-01-01

From the point of view of a profit-maximizing firm, the optimal number of working hours depends not only on the marginal productivity of hours but also on the marginal labour cost. This paper develops and assesses empirically a simple model of firms' decision making where productivity varies with hours and where the firm faces labour costs per worker that are invariant to the number of hours worked: i.e. quasi-fixed labour costs. Using Belgian firm-level data on production, labour costs, work...

Using wood products to mitigate climate change: External costs and structural change

Energy Technology Data Exchange (ETDEWEB)

Sathre, Roger; Gustavsson, Leif [Ecotechnology, Mid Sweden University, 831 25 Oestersund (Sweden)