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Allocation of costs in projects of multiple uses of water resources: an application of Shapley value / AlocaÃÃo de custos em projetos de usos mÃltiplos de recursos hÃdricos: uma aplicaÃÃo do valor de ShapleyLincoln Sarli Cesar Guedes Lima 03 September 2009 (has links)
Conselho Nacional de Desenvolvimento CientÃfico e TecnolÃgico / This work aimed at to analyze the allocation of the financial costs in projects of multiple
uses in the section of water resources, among different purposes of use of the water.
Such projects are cheaper because, they present scale savings due to the shared use of
the resources, thus, the central problem that appears is as allocating the costs among the
participants of the project. It was taken as example the fishing reservoir in the municipal
district of Capistrano, and the one of Figueiredo in the municipal district of High Saint,
both in CearÃ. The methodology used to allocate the costs among the purposes of the
projects was given by the rule of defined allocation as value of Shapley, belonging to
the theory of the cooperative games. For the project of the Fishing reservoir, the
allocated values of the total cost among the integral purposes, they satisfy the
beginnings of justness, resulting in a fair and efficient solution, what indicates for that
case studied that the solution is in the nucleus of the game. A different conclusion is
removed of the results generated for the other used example. The obtained allocations
are not in agreement with one of the beginnings of justness, indicating a solution no
belonging to the nucleus of the game, which defines impartiality in the allocations
obtained for the project of Figueiredo's reservoir. / Este trabalho objetivou analisar a alocaÃÃo dos custos financeiros em projetos de usos
mÃltiplos no setor de recursos hÃdricos, entre diferentes finalidades de uso da Ãgua. Tais
projetos sÃo mais baratos porque, apresentam economias de escala devido ao uso
compartilhado dos recursos, assim, o problema central que surge à como alocar os
custos entre os participantes do projeto. Tomou-se como exemplo o reservatÃrio
Pesqueiro no municÃpio de Capistrano, e o de Figueiredo no municÃpio de Alto Santo,
ambos no CearÃ. A metodologia utilizada para alocar os custos entre as finalidades dos
projetos foi dada pela regra de alocaÃÃo definida como valor de Shapley, pertencente Ã
teoria dos jogos cooperativos. Para o projeto do reservatÃrio Pesqueiro, os valores
alocados do custo total entre as finalidades integrantes, satisfazem os princÃpios de
equidade, resultando em uma soluÃÃo justa e eficiente, o que indica para esse caso
estudado que a soluÃÃo està no nÃcleo do jogo. Uma distinta conclusÃo à retirada dos
resultados gerados para o outro exemplo utilizado. As alocaÃÃes obtidas nÃo estÃo de
acordo com um dos princÃpios de equidade, indicando uma soluÃÃo nÃo pertencente ao
nÃcleo do jogo, que define imparcialidade nas alocaÃÃes obtidas para o projeto do
reservatÃrio de Figueiredo.
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Avaliação dos custos do processo de cuidado ambulatorial dos pacientes inclusos no programa de obesidade mórbida – Método de custeio ABC / Assessment of the costs of outpatient care process of patients included in morbid obesity program - costing method ABCSantos, Alexandra Oliveira dos 13 June 2016 (has links)
Obesity is growing at an accelerated rate and has been considered a global epidemic is associated with various comorbidities such as diabetes and hypertension. The health expenses related to obesity has become a major economic problem for the Brazilian health generating high costs of the treatment of diseases related to overweight and obesity. The calculated cost analysis by the ABC method allows better resource management by managers raising the quality of care. The study aimed to evaluate the costs of outpatient care of patients included in morbid obesity program endocrinology clinic of HU-UFS through the ABC method. This is a prospective study to economic evaluation of the care process of patients included in morbid obesity program. The study population consisted of patients included in the program (N = 43). There was a higher incidence of hypertension (p = 0.004) and diabetes mellitus (p = 0.036) as well as a number of diseases (p = 0.001), and greater use of medications (p = 0.023) in the preoperative period for the postoperative period. The monthly outpatient treatment cost R $ 526.17 per patient. The outcome revealed that the cost of greater importance was related to structure with an average monthly cost per patient of R $ 346.63 compared to R $ 119.26 related to drugs and R $ 60.28 related to exams. significant differences were identified between spending preoperatively and postoperatively with respect to expenses structure the biggest consumer activity were to carry out reception service. It follows that the cost structure is much higher than the costs of tests and drugs, and that activity was higher cost of performing the reception services. The study helps to guide managers on the proper allocation of resources, which are configured as a problem due to lack of resources for health, seeking quality care. / A obesidade vem crescendo de forma acelerada e tem sido considerada uma epidemia global estando associada às mais diversas comorbidades como diabetes e hipertensão. As despesas com saúde relacionadas à obesidade têm se tornado um grande problema econômico para a saúde brasileira, gerando elevados custos com o tratamento das doenças relacionadas ao excesso de peso e à obesidade. A análise apurada de custos, através do método ABC, permite melhor gerenciamento de recursos por parte dos gestores, elevando a qualidade da assistência prestada. O estudo teve como objetivo avaliar os custos do processo do cuidado ambulatorial dos pacientes inclusos no programa de obesidade mórbida do ambulatório de endocrinologia do HU-UFS através do método ABC. Trata-se de um estudo prospectivo para avaliação econômica do processo de cuidado dos pacientes inclusos no programa de obesidade mórbida. A população do estudo foi composta por pacientes inclusos no programa (N=43). Observou-se uma frequência maior de hipertensão (p = 0.004) e diabetes mellitus (p = 0.036), bem como quantidade de doenças (p = 0.001), assim como maior consumo de medicamentos (p = 0.023) no período pré-operatório em relação ao pós-operatório. O tratamento ambulatorial mensal custou R$ 526.17 por paciente. O desfecho revelou que o custo de maior relevância foi o relacionado à estrutura com um gasto mensal médio por paciente de R$346,63, comparado com R$119,26 relacionado a medicamentos e R$60,28 relacionado a exames. Não foram identificadas diferenças significativas entre os gastos no pré-operatório e pós-operatório. Com relação aos gastos com estrutura, a atividade de maior consumo foram a de realizar serviços de recepção. Conclui-se que o custo estrutural foi bem superior aos custos com exames e medicamentos e que a atividade de maior custo foi a de realizar serviços de recepção. O estudo contribui para nortear os gestores na alocação adequada de recursos, que se configuram como um problema devido à escassez de recursos destinados à saúde, visando uma assistência de qualidade.
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Electricity across borders : regional cost sharing of grid investments, international benchmarking and the electricity demand of an ageing populationNylund, Hans January 2013 (has links)
This thesis deals with issues related to investments and regulation of high-voltage electricity grids, and to the households’ demand for electricity. The thesis consists of four self-contained papers. Papers I and II address the challenge of reaching agreements on the expansions of electricity grid infrastructure across national borders. Agreements can be problematic to reach due to regional welfare-effects from new infrastructure, which leads to questions of how investment costs should be shared and under what circumstances cooperation will be rational for all nations. This relates to both the allocation rule used, and the number of countries involved in the sharing (e.g., bilateral or regional). These issues are analysed by game theoretic methods and a numerical optimisation model of the electricity systems of six European countries. Results show that proportional sharing of investment costs in relation to benefits is the most practical solution, and that it also gives outcomes in terms of welfare and transmission capacity that are very close to the regional welfare optimum.The utilities responsible for the transmission system operation and the grid development are the national Transmission System Operators (TSO). The TSOs are monopoly utilities that operate under regulatory oversight. The absence of competition in this sector means that regulators have an important role in monitoring performance and ensuring overall efficiency. One way to do this is by frontier benchmarking methods. However, there are in general no national comparators for TSO, which means that performance needs to be measured against international comparators. Paper III applies a benchmark model to analyse the technical efficiency of 29 European TSO. Data envelopment analysis (DEA) is used to estimate efficiency scores and different approaches to account for the heterogeneity in operating environments are tested. Results show that the average technical efficiency is between 88% and 94%, depending on model and data sample. While this indicates that there are efficiency differences between the TSOs, the extension to regulation of TSOs is not straight forward since the reasons for inefficiency may be due to factors that are outside the TSO’s control.In Paper IV attention is turned towards the households’ demand for electricity. The question answered is how the ageing populations in OECD countries, and the consequential changes in population age-structures, may affect the residential demand for electricity. The implications of changing demography is analysed by a family life-cycle model, and an empirical analysis is made by specifying an econometric model of electricity demand that includes the population age-structure by four age-group variables. Results show that the oldest age-group has the largest positive effect on aggregate per capita consumption, while the other groups have lower but similar effects. The results have implications for projections of future electricity demand and for policies aimed at influencing households’ electricity demand, not the least since the share of elderly in the populations of western societies will increase by several percentage points over the coming decades. / <p>Godkänd; 2013; 20130809 (hannyl); Tillkännagivande disputation 2013-09-06 Nedanstående person kommer att disputera för avläggande av filosofie doktorsexamen. Namn: Hans Nylund Ämne: Nationalekonomi Avhandling: Electricity Across Borders: Regional Cost Sharing of Grid Investments, International Benchmarking and the Electricity Demand of an Ageing Population Opponent: Professor Andreas Stephan, Jönköping International Business School Ordförande: Professor Robert Lundmark, Luleå tekniska universitet Tid: Fredag den 27 september 2013, kl. 13.00 Plats: A109, Luleå tekniska universitet</p>
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Analýza nákladů se zaměřením na příčiny vzniku, kritéria členění a principy alokace / Cost analysis based on cost drivers, cost classification and cost allocationLukas, Martin January 2009 (has links)
Diploma thesis aims at cost drivers, cost classification and cost allocation. These issues are described with respect to traditional and modern approach and their comparison. In the thesis selected methods of cost estimation and modern methods of cost management are introduced as well. Following the theoretical part, application part focuses on cost analysis in particular company in order to find out cost drivers, to follow-up of cost management system and to give some suggestions, how to improve this area. The application part is not published because of content of restricted data.
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Možnosti BI při řešení úloh manažerského účetnictví / Possibilities for application of Business Intelligence in area of managerial accountingHlavička, Ondřej January 2011 (has links)
The thesis is focused on relations of managerial accounting and Business Intelligence systems. Main goal is to describe situations when BI solutions can effectively support specific managerial accounting tasks. In these situations multiple options are mentioned. This thesis is divided into three main parts. The first part is a theoretical introduction of measurement of performance and managerial accounting (chapter 2). The second part is an introduction of key Business Intelligence solution components and its architecture (chapter 3). Variantsof support of selected managerial accounting tasks with BI are presented in the third part (chapter 4).
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Planning the future expansion of solar installations in a distribution power gridAlmenar Molina, Irene January 2020 (has links)
This thesis provides a tool to determine the maximum capacity, of a given power grid, when connecting distributed photovoltaic parks including the optimal allocation of the parks taking the power grid configuration into account. This tool is based on a computational model that evaluates the hosting capacity of the given grid through power flow simulations. The tool also integrates a geographic information system that links suitable land areas to nearby substations that can host photovoltaic parks. The mathematical model was tested on different cases in the municipality of Herrljunga, Sweden, where it was determined to be possible to connect 47 photovoltaic parks of 1MWp to the power grid as well as the most appropriate substations to allocate them to without the need for grid reinforcements. Additionally, the concept of grid cost allocation is presented and briefly discussed while analysing the results in relation to national energy targets.
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Analýza minutové sazby CNC strojů / Analysis of the minute cost rate for CNC machinesKubiš, Richard January 2013 (has links)
This master’s thesis is focused on analysis of the minute cost rate for CNC machines. It describes cost inputs and a way of including them in the minute cost rate. Further describes creating of mathematical model, minute rates for entire CNC machine and possibilities of using of the minute rate for optimalisation. It points out that no general calculation method is existing and that there are problems with creating certain minute rate and need of individal approach.
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Rationalisation of electricity pricing in South Africa's electricity distribution industryMakawa-Mbewe, Patrick 12 1900 (has links)
Thesis (MBA)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: The South African Electricity Distribution Industry is riddled with tariffs.
Every utility in South Africa probably uses some method for allocating
cost, whether it is theoretically founded or not. There are currently over
2000 different tariffs in South Africa and the need for rationalisation has
been widely recognised and acknowledged. Many of these tariffs have not
been the outflow of accepted methodologies but rather a function of
individual utility policy and practices.
There is however a dire need to standardise such methodologies in the
future. A standardised methodology might be the only way to eventually
rationalise the thousands of tariffs that exist in the electricity industry.
Government has emphasised the importance of tariffs to be cost reflective
in the future. The only possible way to reach this objective would be to
determine clear and concise methods of allocating cost that can be
utilised by the entire industry.
This study project describes a standardised methodology for determining
the cost to supply different customer categories in an electricity
distributor. The methodology offers enough flexibility not to bind any
party into laboursome, complex and time consuming costing activities. It
does however require that the costs of a distributor are carefully investigated and all functions performed in the utility are isolated. This is
referred to as ringfencing of costs. / AFRIKAANSE OPSOMMING: Die Suid-Afrikaanse Elektrisiteitverspreidingsbedryf het veelvuldige
tariewe. Elke utiliteit in Suid-Afrika gebruik waarskynlik 'n metode vir
kostetoedeling, wat nie noodwendig teoreties gebaseer is nie. Huidiglik is
daar meer as 2000 verskillende tariewe in Suid-Afrika en dit word alom
besef en erken dat gronde vir rasionalisering bestaan. Baie van die
tariewe het nie ontstaan uit die gebruik van aanvaarbare
berekeningsmetodes nie, maar was eerder die gevolg van individuele
beleid en praktyke van utiliteite.
Daar is 'n dringende behoefte om hierdie berekeningsmetodes in die
toekoms te standardiseer. 'n Standaard metode mag die enigste manier
wees om uiteindelik die duisende tariewe wat in die elektrisiteitsbedryf
bestaan te rasionaliseer.
Die regering het die belangrikheid dat tariewe in die toekoms koste
reflekterend moet wees benadruk. Die enigste moontlike manier om
hierdie doelwit te bereik, is om helder en duidelike metodes vir koste
toedeling te bepaal vir gebruik deur die hele bedryf.
Hierdie verhandeling beskryf 'n standaard metodologie om die koste te
bepaal om verskillende klantegroepe in 'n elektrisiteitsverspreider van
krag te voorsien. Die metodologie bied voldoende plooibaarheid om geen
party aan arbeidintensiewe, kompleks en tydrowende kostebepalings te verbind nie. Dit vereis egter dat die koste van 'n verspreider noukeurig
ondersoek word en dat alle funksies wat verrig word uitgelig word.
Hierna word verwys as afbakening van kostes.
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Die allokasie van hulpbronkoste as deel van 'n begrotingstoedelingsmodel vir hoer onderwysinstellingsJoubert, Francois Jacobus 03 1900 (has links)
Thesis (MComm (Business Management))--Stellenbosch University, 2008. / Universities manage their administrative and financial operations traditionally by means
of cost centres in the form of faculties, departments and divisions. In these cost centres
financial performance is purely measured by comparing actual expenses with drawn up
budgets. During performance measurement only direct costs allocated to cost centres are
taken into account. Often, indirect costs are not taken into account which leaves an
erroneous impression about the real cost of a certain cost centre. However, it is of
importance for education managers to take cost management into consideration as a
primary tool to manage institutions of higher education. Accurate cost information is an
indispensable management aid, especially in a changing and dynamic environment.
During budget allocations mostly only direct costs are taken into account. This also
happens when the financial performance of academic departments, faculties and other
entities are measured. The utilisation of a full cost approach could add substantial value
to current management information.
The starting point of this study is by placing a perspective on problems arising from the
utilisation of cost allocation techniques by means of a case study from which activity
based costing and responsibility centre management can solve the problem. Throughout
this study it was attempted to emphasise the relevance between activity based costing and
responsibility centre management and the focus was on how both budget allocation
models could be applied in an integrated context.
During the allocation of income and indirect costs the question normally arises on which
basis these components are to be allocated to faculties and departments at a university.
Attention has been given to both these components to establish which method / basis is
the most applicable for the allocation thereof. The aim was to generally keep cost drivers
as simple as possible. The cost drivers used need to bear the approval of deans to ensure
the credibility of the budget allocation model. However, cost drivers could well be
investigated continually to consider their applicability against alternative cost drivers. The allocation of budget amounts to faculties stemming from the main budget of a
university is normally a dilemma. Therefore, a budget allocation model has been
developed taking the financial performance of faculties into consideration to determine
the budget allocation of each individual faculty.
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[en] REACTIVE POWER SUPPORT COST ALLOCATION METHOD BASED ON CIRCUIT LAWS / [pt] MÉTODO DE ALOCAÇÃO DE CUSTOS DE SUPORTE DE POTÊNCIA REATIVA BASEADO EM LEIS DE CIRCUITOSMARCELO DE MELO ARAUJO 06 September 2007 (has links)
[pt] Com a implantação do novo modelo econômico nos sistemas de
potência, a justa
remuneração das empresas provedoras de serviços ancilares
tem se tornado um
assunto grande importância. O suporte de potência reativa,
por se tratar também de um
serviço ancilar, está inserido neste contexto. Desta
forma, a factível identificação dos
agentes beneficiários pelo suporte, bem como as proporções
deste beneficiamento
podem implicar em um mecanismo viável de remuneração para
os custos de cada fonte
provedora. Este trabalho apresenta um método de alocação
de custos pelo suporte de
potência reativa baseado nos princípios fundamentais da
teoria de circuitos elétricos,
buscando determinar a contribuição de potência reativa de
cada fonte para cada barra
de carga. Para isto, é sugerida uma modelagem de fontes de
tensão, que permite levar
em conta a natureza local da relação Q-V, proporcionando
uma abordagem simples e
clara do problema. Complementarmente é apresentado um
método de alocação das
perdas reativas em cada ramo de transmissão entre as
fontes provedoras de potência
reativa. Para validar o método proposto, são realizados
testes em sistemas de potência
de pequeno e médio porte, apresentado as parcelas de
contribuição de cada fonte de
potência reativa para cada carga, e adicionalmente para as
perdas reativas em cada
ramo de transmissão. Comparações são estabelecidas com um
método existente, onde
é constatado que o método proposto apresenta maior
coerência com as propriedades
elétricas dos sistemas de potência, destacando-se a
verificação clara da natureza local
do consumo de potência reativa. Em relação aos resultados
da alocação de perdas
reativas, verifica-se que o método serve como indicativo
sobre o uso da rede de
transmissão por parte de cada fonte de potência reativa. / [en] After implantation of power systems` new economic model, a
fair remuneration
strategy of ancillary services suppliers had became an
important issue. Reactive power
support is also an ancillary service, thus, it belongs to
this context. Then, identification of
service beneficiaries as well as the benefit proportions
may take a feasible remuneration
mechanism for each source. This work presents a reactive
power support cost allocation
method based on fundamental principles of circuit theory,
where reactive power
contribution from each source to each load is calculated.
This method suggests a
modeling of voltage sources, which takes into account the
Q-V relationship, providing a
simple and clear treatment of the problem. Additionally, a
reactive loss allocation method
to each branch is presented. To validate the proposed
method, tests with small and
medium size systems are realized. So, there are presented
results of reactive power
demand and transmission losses allocation into systems`
sources. Comparisons with an
existent method are established, when we can verify that
the proposed method brings
more coherence with the electrical properties of power
systems and the local nature of
reactive power consumption. In the other hand, results of
reactive losses allocation can
indicate the transmission network usage by each reactive
power source.
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