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 à 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.

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.

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>

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.

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).

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.

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.

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.

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.

[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.