No início da década de 80, surgiu o ABC, que era considerado uma metodologia que respondia a todas as dificuldades encontradas nos métodos tradicionais, sobre o direcionamento dos custos indiretos aos produtos. Porém algumas dificuldades forma encontradas neste método e poucas são as empresas que apuram custos utilizando o Actitivy Based Costing (ABC). No intuito de resolver estes problemas, Kaplan e Anderson (2004; 2007) sugerem a abordagem TDABC, nas quais eles consideram uma metodologia de fácil implementação e de resultados de gestão de custos, mais rápidos. Sendo assim, dissertação objetiva contribuir na identificação das diferenças e semelhanças entre a metodologia Time-Driven Activity Based Costing (TDABC) em relação ao Actitivy Based Costing (ABC), se são observadas em estudos relatados na literatura e da possibilidade de pontuá-las. E se as vantagens apresentadas por seus proponentes possam ser constatadas. Pois diversas são as tentativas de implementar um modelo de gestão de custos, nas quais os tomadores de decisão possam basear-se com rapidez nas informações de custos na acuracidade dos dados oriundos da metodologia de custeio. / In the early 80s, came to ABC, which was considered a methodology to answer all the difficulties encountered in traditional methods, on the direction of the indirect costs to products. However some difficulties encountered in this method and form there are few companies which process costs using the Actitivy Based Costing (ABC). In order to solve these problems, Kaplan and Anderson (2004, 2007) suggest the TDABC approach, in which they consider an easy implementation methodology and results of management costs, faster. Thus, dissertation aims to contribute in identifying the differences and similarities between the methodology Time-Driven Activity Based Costing (TDABC) compared to Actitivy Based Costing (ABC), if they are found in studies reported in the literature and the opportunity to punctuate them. And if the advantages presented by its proponents can be found. Because there are several attempts to implement a cost management model, in which decision makers can rely on the information quickly in the accuracy of cost data from the costing methodology.

Diferenciar-se é uma questão de agregação constante de valor, pensamento enxuto, retenção de talentos, atenção as boas práticas de gestão e a todas as partes envolvidas. Alcança sua missão aquela organização que aproveita o maior número de oportunidades lançadas a todos, porém aproveitadas por aqueles que as identificam e executam ações a frente dos demais. Manter essa atitude de vanguarda é o grande desafio que se lança. E a resposta a esta necessidade, a história de gestão e empreendedorismo nos mostra que não haverá resposta definitiva nem mecanismo permanente eficaz. É inserido neste contexto, que este projeto se desenvolve, buscando observar dentro de uma indústria de bebidas, o que seu método de custeio atual contribui para a busca de sua missão e implantar os conceitos atualmente modernos de time driven activity-based costing, voltando-as cada vez mais para a agregação de valor. / The ability to differentiate oneself as a professional is a matter of constant aggregation of value, lean thinking, retaining talent, attention to good management practices and to all parties involved. The company which can achieve its mission is the one that takes advantage of the greater number of opportunities thrown at all involved, however, seized by those who identify and take action ahead of others. Being able to maintain that vanguard attitude is the greatest challenge. In response to this need, the history of management and entrepreneurship shows us that there will be no definitive answer or an effective permanent mechanism. It is in this context that this project is developed, aiming to observe within a beverage industry, what its current cost method contributes to the pursuit of its mission and implement the modern concepts time driven activity-based costing, focusing constantly on the added value.

The thesis deals with the issue of the formation of the ABC model in healthcare facilities. The aim of this work is the formation of the ABC model on the example of the Infectious Department of the selected teaching hospital. The work is divided into theoretical and practical part. In the framework of the theoretical part are summarised findings from literature review regarding the Activity-Based Costing method and its application in medical organisations. In the practical part are already constructs of the ABC model itself, based on an annual data basis using a procedure adapted to the medical facilities.

Studien är en kvalitativ intervjustudie som genomfördes i samarbete med Scania CV AB. Syftet är att kartlägga hur man resonerar kring begreppet säkerhet i förhållande till Organizational Behavioral Management (OBM). Studien presenterar OBMs beteendeanalys ABC-modellen för att beskriva hur ett beteende kan aktiveras samt vilka konsekvenser det har. Den avser även att introducera DCOM och Beteendebaserad säkerhet (BBS) som kompletterande verktyg att arbeta med. Målgruppen i studien är truckförare på Chassi. Chassi är en avdelning på Scania där själva produktionen av lastbilar och bussar sker. Det övergripande problemet är att truck- och gångtrafik arbetar väldigt nära varandra, vilket resulterar i att avvikelser, tillbud och olyckor sker och utmaningen är att ta reda på varför. Det resulterade i tre frågeställningar: 1)Hur resonerar man kring säkert och osäkert beteende och säkerhet? 2) Varför gör man osäkra handlingar? 3) Är negativa konsekvenser för ett felaktigt beteende lösningen eller finns den någon annanstans? Resultatet visar att målgruppen har ett bra resonemang om säkerhet och man vill sträva efter en säker arbetsplats. Diskussionen handlar företrädelsevis om osäkert beteende och hur man kan eliminera det hellre än hur man kan förstärka ett säkerhet beteende. Studien visar att man som truckförare möter flertalet tydliga aktiverare, som triggar osäkra beteenden och att konsekvenserna för att försvaga dem är inte tillräckliga.

The biological membrane surrounding the living cell provides a sealed barrier that tightly regulates the interactions with the outside environment. A large number of integral membrane proteins mediate these interactions and are involved in a wide variety of biological processes. An increasing number of studies have led to the conclusion that lipids provide more than a hydrophobic solvent for membrane proteins, and that interactions between lipids and proteins are required to allow protein function. ABC transporters are one of the most important family of membrane proteins. However, the importance of their lipidic environment is largely unknown. Only a few studies showed that their activity was dependent on the lipidic composition of the surrounding bilayer. The bacterial ABC transporter HorA was used as a model to probe the influence of the lipidic environment on that class of membrane proteins.<p><p> HorA is a multidrug transporter expressed in Lactobacillus brevis, a Gram-positive beer spoilage bacterium. It turned out that phosphatidylethanolamine (PE) was indispensable to maintain both the activity and the structural integrity of HorA.<p> Surprisingly, replacement of PE by the chemically related PC (phosphatidylcholine) did not led to the suppression of HorA activity, but to an unexpected phenotype. Whereas the cytoplasmic domains of HorA were still able to hydrolyze ATP, the membrane parts of the transporter were unable to use that energy to mediate substrate transport. Using several biophysical methods particularly adapted to the study of reconstituted systems, we showed that the structure of HorA is strongly altered by this lipid replacement. In particular, the structural organization of the transmembrane domains of the protein is strongly affected.<p> / Doctorat en Sciences agronomiques et ingénierie biologique / info:eu-repo/semantics/nonPublished

The diploma thesis is focused on costs, calculation and primarily analysis of calculation systems and formula. The thesis is divided into two main parts – theoretical and practical part. The theoretical part is focused on explanation between financial and management accounting, description of basic terms and expense classification. Attention is given to system of calculation, its items, and calculation formula. Mention belongs to modern access of calculation – ABC. Practical part is focused on company Prefa Brno a.s., which main part of business is production and sale of building products and components. Shortly is mentioned characteristic of company, its history, present, sales and SWOT analysis. The main orientation of diploma thesis is on calculation system of the company, its descrtiption, methods of set-up and anylysis. Closing part of thesis includes summary of basic pieces of knowledge from analysis of calculation formula (system), which is compared with method of target casting, which belongs to modern methods of strategic management accounting. In the last part is given calculation in the case of additional item of material rate and quantification of impacts.

[pt] Atualmente, todas as frentes de mercado estão altamente competitivas, o que remete a necessidade das empresas se adequarem a esta competição, otimizando seus processos, visando principalmente à redução dos seus custos. Historicamente, a gestão de custos de uma companhia sempre teve um foco contábil, principalmente para o atendimento dos requisitos fiscais e tributários. O ponto é que este tipo de visão de custos não permitia e, ainda não permite uma atuação gerencial na melhoria dos processos e nem suporta adequadamente decisões operacionais, visto que agrega as informações operacionais e aloca os custos indiretos de forma aleatória. Com a necessidade de aprimoramento da gestão de custos, surgem então novas formas de alocação de custos, das quais será enfatizado o modelo de Custeio ABC (Activity Based Cost), que se propõe alocar os custos indiretos por atividade. Decorrente deste modelo, pode-se verificar a rentabilidade dos clientes através do Custo para Servir, onde após a alocação de custos pelas atividades, faz-se o direcionamento destes custos aos objetos de análise, que neste caso seria o cliente. Com isso, o presente trabalho vem propor a implementação de um modelo para medição do Custo para Servir na Cadeia Logística da Petrobras, a principal empresa de petróleo brasileira, que é considerada uma das dez maiores empresas do mundo. Assim como na maioria das empresas, a prática de gestão de custos na Petrobras não permite, por exemplo, o gestor ter uma visão operacional das falhas dos processos, assim como quais os clientes mais rentáveis ou as rotas mais dispendiosas. Alguns indicadores de custo são acompanhados, mas estes não viabilizam tais tipos de análise. Sendo assim, foram definidas as métricas de medição dos custos e seus respectivos direcionadores, bem como a modelagem de uma ferramenta de análise para a medição do Custo para Servir. Algumas simplificações foram estabelecidas em função da viabilização da implantação e pontos levantados sobre a utilização de ferramenta existente no mercado e a elaboração, pela própria empresa, de uma solução completamente customizada. O trabalho é finalizado com algumas sugestões para a implementação da ferramenta, assim como sugestões de aprofundamento e desdobramento do assunto. / [en] Currently, there is a highly competitive market, which suggests that companies need to conform to this competition by optimizing their processes, principally aimed at reducing their costs. Historically, the cost management of a company has always had an accounting focus, primarily for tax compliance and tax requirements. But, this kind of costs visualization does not offer facilities to the manager act in process improvement nor supports operational decisions, whereas aggregates operational information and allocates indirect costs randomly. As the improvement of management costs becomes necessary, new methodologies of cost allocation appeared, from which the ABC (Activity Based Costing) Method, which proposes to allocate indirect costs by activity, will be emphasized in this work. Resulting from this method, we can check the profitability of customers through the Cost to Serve, that after the allocation of costs by activities, it is linked to the object of analysis, which, in this case, would be the client. Thus, this work proposes the implementation of a model for measuring the Cost to Serve in the supply chain of Petrobras, a Brazilian oil company that is considered one of the ten largest companies in the world. As in most part of the companies, the practice of cost management at Petrobras does not allow, for example, managers to have an overview of the operational failures of processes, as well as which customers are more profitable or which are the more costly routes. Some cost indicators are monitored, but these do not enable these types of analysis. Thereat, it was defined metrics for measuring the costs, as well as modeled an analysis tool to measure the Cost to Serve. Some simplifications were established to become viable the implementation and some points were presented about using an existing tool for the model and the development, by the company itself, of a completely customized solution. The work ends with some suggestions for the implementation of the tool as well as suggestions for further development and deployment around the subject.

Magister Artium (Psychology) - MA(Psych) / The relationship between alcohol consumption and alcohol-related violence has been firmly established in a wide array of studies concerning various forms of violence including intimate partner violence, domestic violence as well as sexual assault. One factor which has been highlighted as having a moderating effect on the relationship between alcohol consumption and alcohol-related aggression is the specific aggression-related alcohol expectancies concerning the effects of alcohol consumption on aggressive behaviour. In light of the prevalence of alcohol-related violence in South African communities it becomes important to examine the specific factors that moderate the relationship between alcohol consumption and alcohol-related aggression and violence. The aim of this study was to examine aggressionrelated alcohol expectancies as a moderating factor in the relationship between alcohol consumption and alcohol-related aggression and to examine the possible influence of exposure to community alcohol-related aggression in the formulation of aggression-related alcohol expectancies. The main objectives of this were to examine aggression-related alcohol expectancies as well as exposure to community alcohol-related aggression as domains for intervention to prevent alcohol-related violence. / South Africa

The thesis deals with the strategic cost management (SCM) highlighting particular approaches and their possible synergies. In the beginning, it depicts actual state of this field of research and presents areas related to the SCM including strategic management and business strategies. The main part of the thesis deals with an analysis of the existing three lines of research. A special emphasis is given to the information support of the decision-making process. In order to analyse these approaches the thesis includes selected tools that should define and characterize their requirements. Process-based line includes an examination of Activity Based Costing/Management (ABC/M) model. Product-based line is covered by a calculation of the Life Cycle Costing (LCC). Responsibility-based line aims on the two main pillars of the approach, which are the organisational structure and the performance measurement system. Balanced Scorecard (BSC) model is then used as an example of a complex performance measurement system. In the end, the thesis analyses current state of the managerial accounting and it sums up contemporary trends and influences in the field. Finally, it identifies the main shift towards a managerial accounting that uses various lines of research that together form an efficient synergy that empowers the long-term growth of the company.

The thesis is focused on IS/ICT cost management. The purpose of this thesis is to create an IS/ICT cost model based on the principles of managerial method ABC (Activity Based Costing) for business informatics of selected company. The theoretical part is focused on costs in IS/ICT, their classification and management, with the analyze of the reasons for continuous growth of IS/ICT cost management. A significant part of this section is a characteristic of ABC method and a description of different phases in creation of ABC model. The practical part of the thesis presents a selected company, its business informatics and an organizational structure. Subsequently the current state of IS/ICT cost management is described and analyzed. Based on the analysis and with regard to objectives of the company in the future, a new IS/ICT cost allocation model is designed. For the purpose of calculating and determining of intradepartmental prices for ICT services, a process of allocating and calculating costs is simulated on the new designed model, with the use of current and historical data of the company. At the end of the practical part, the results achieved through the designed model and the results of the current method of allocation and calculation costs are compared.