The aim of this thesis is to introduce the given topic " Cost analysis of the building and their coverage" and to show an analyze of selected the life cycle phases on a specific example. The paper also solved ways of financing options especially financing via grants. At the end of work I deal with the recommendations of choosing a suitable grant title for the financing of new construction or reconstruction nursery schools.

The aim of this theses is to assess the effect of position of the object to its price and costs. It is done to define the possible positions of the object, costs and prices of the structures at selected locations. Prices and costs in selected locations are compared, assessed and evaluated. Therefore, the influence of position on price and costs of the structure is assessed.

In this thesis we investigate the problem of portfolio re-balancing for fixed periods using a cost/risk adaptation model and stochastic optimization. The cost/risk adaptation model takes theory of optimal liquidity costs and risk preference to build a universe in which we try to find better strategies than conventional ones. The results are focused on the comparison between the conventional execution strategies versus our developed model. We have found that our model outperforms the conventional methods for all assets that has been evaluated, and especially for investors whom value exposure to the markets higher.

This research is based on the problem of allocating indirect overheads to construction projects in order to establish the performance of each project. Traditional costing (TC) systems and Activity-Based Costing (ABC) systems are both used for the allocation of overheads. Both primary and secondary data were used in this research. Primary data was collected by means of two questionnaires, one addressed to construction companies and the other to consultants. The sample of respondents was obtained from the register of contractors and construction industry companies. The researcher sent the links to the Lime survey by email to all respondents. The purpose of the literature review was to identify gaps and justify the need for this research. It considered existing findings by previous researchers. Primary data was therefore required to find answers specific to the problem of overheads allocation in the construction industry. According to the respondents, the use of TC systems produces distorted project cost results while ABC produces more accurate results when used in the construction industry. However, contractors had not adopted the ABC system but used TC systems despite their producing distorted project costs. It is recommended that both TC and ABC systems be used in the construction industry since they complement each other. Contractors may have to adopt the ABC system to enhance their decision-making while continuing to use the TC systems for external reporting. / Management Accounting / M. Com. (Accounting)

Thesis (MBA (Business Management))--University of Stellenbosch, 2009. / ENGLISH ABSTRACT: By understanding the costs of HIV/AIDS, businesses can understand the incentives for preventing and treating the disease better. This report primarily investigates whether there is a difference in the relationship between HIV/AIDS prevalence rates and related costs in different sectors in South Africa. With an HIV prevalence ratio of approximately 10:1 for the mining and financial sectors, it is difficult to motivate that more research should be done on the impact of HIV/AIDS on the financial sector. However, if the study indicates a higher cost ratio between the two sectors it could increase the priority of the epidemic in the financial sector, giving rise to a bigger incentive to fight the epidemic. The estimated HIV/AIDS-related cost of an infected manager is R120 000 compared to the cost of R4 600 for an infected unskilled employee. From this analysis it is estimated that the HIV prevalence ratio between highly skilled and semi- and unskilled labour is 1:2.5, while the HIV cost ratio between the different skill levels is 1:0.2. This clearly indicates that there could be a significant difference between the HIV prevalence ratio and the HIV cost ratio for different levels of skills. From the Absa and AngloGold average salary information reviewed, the assumption was made that the Absa employees are more skilled than the AngloGold employees. With the knowledge of this difference in skill levels between the two companies in the different sectors, and the information above regarding the difference in HIV/AIDS-related costs for different skill levels, it is possible that the HIV/AIDS-related costs in the financial sector could be in line with the costs in the mining sector. Using HIV prevalence as an indication of the impact of the disease on the financial sector, a high-level cost estimate could be R150.9 million, compared to R3 985 million if the difference in the relationship between HIV/AIDS prevalence and related costs are taken into account. These materially different estimates could cause companies in the financial sector to make incorrect decisions regarding HIV/AIDS budgets for HIV/AIDS prevention and treatment, as incorrect indicators of the impact of the epidemic on the profit of the organisation are used. / AFRIKAANSE OPSOMMING: Deur die koste van MIV/vigs te verstaan, kan besighede die dryfvere vir die voorkoming en behandeling van MIV/vigs beter verstaan. Die verslag ondersoek hoofsaaklik of daar ’n verskil is in die verhouding tussen die voorkomsyfer en verwante koste van MIV/vigs in verskillende sektore in Suid Afrika. Met die MIV-voorkomsverhouding van ongeveer 10:1 vir die mynwese en finansiële sektore, is dit moeilik om verdere navorsing oor die impak van MIV op die finansiële sektor te regverdig. Indien hierdie studie egter ’n hoër kosteverhouding tussen die twee sektore aantoon, kan dit die prioriteit van die epidemie in die finansiële sektor verhoog, wat sal lei tot dryfvere om die epidemie te beveg. Die beraamde MIV/vigs-verwante koste van ’n besmette bestuurder is R120 000, vergelykend met die koste van R4 600 vir ’n besmette ongeskoolde werknemer. Uit ontledings kan beraam word dat die MIV-voorkomsyfer tussen hoogs geskoolde en half- en ongeskoolde werknemers 1:2.5 is, terwyl die MIV-kosteverhouding tussen die verskillende vlakke 1:0.2 is. Die inligting toon dat daar beduidende verskille tussen die MIV-voorkomsverhouding en die MIV-kosteverhouding vir verskillende vlakke van geskooldheid kan wees. Volgens Absa en AngloGold se inligting oor gemiddelde salarisse is die aanname gemaak dat Absa-werknemers meer geskoold is as AngloGold-werknemers. Met die kennis van hierdie verskil in vaardigheidsvlakke tussen die twee maatskappye in die onderskeie sektore en die inligting hierbo rakende die verskil tussen MIV/vigs-koste vir verskillende vaardigheidsvlakke, is dit moontlik dat die MIV/vigs-verwante koste in die finansiële sektor in ooreenstemming met dié in die mynwesesektor kan wees. As MIV-voorkoms as ’n aanwyser van die impak van die koste op die finansiële sektor gebruik word, kan ’n hoëvlak-kosteberaming R150.9 miljoen wees, vergelykend met R3 985 miljoen, as die verskil in die verhouding tussen MIV/vigs-voorkoms en verwante koste in berekening gebring word. Die wesenlik verskillende beramings veroorsaak dat maatskappye in die finansiële sektor foutiewe besluite rakende MIV/vigs-begrotings vir MIV/vigs-voorkoming en -behandeling maak, aangesien foutiewe aanwysers van die impak van die epidemie op die wins van die organisasie gebruik word.

Change from a regulated to deregulated structure means that, the centralized maintenance system is not valid any more. In the surveyed published literature, there is not a single model which incorporates all maintenance cost components to analyze the effect of different maintenance strategies for generator companies (GENCOs). The work enclosed in this thesis demonstrates that there is a considerable requirement for accurately modelling cost components of the maintenance model, to be used in maintenance scheduling for deregulated power system, in order to attain a superior schedule with major financial and operational impact. This research investigates and models most cost factors that affect the maintenance activities of the deregulated GENCOs, and demonstrates the utilization of the developed cost models in maintenance scheduling. It also presents the data gathering process for the developed maintenance cost model. A generator maintenance scheduling model that considers direct and indirect maintenance costs, opportunity costs (i.e. loss of customer goodwill), effective maintenance strategies, failures, and interruptions is developed. A Genetic Algorithm (GA) based approach is employed to achieve maintenance schedules to various generators maintenance scenarios. An Analytical Hierarchy Process (AHP) approach is proposed for modelling customer goodwill. The maintenance model was redeveloped under the Reliability Centred Maintenance (RCM) strategy to analyze the effect of a maintenance strategy on maintenance costs. Case studies are presented to demonstrate the utilisation of the developed models.The investigation shows that the market prices, opportunity costs and maintenance strategy have an effect on the final maintenance schedule. The research demonstrates that the cost components are critical factors to achieve an effective maintenance schedule, and they must be considered and carefully modelled in order to reflect more realistic situation for maintenance scheduling of generator units in deregulation environment.

<p>Hronična opstruktivna bolest pluća (HOBP) je rastući zdravstveni problem radno sposobne populacije. Akutne egzacerbacije hronične opstruktivne bolesti pluća (AEHOBP) značajno doprinose pogor&scaron;anju bolesti i sa aspekta kvaliteta života bolesnika i sa aspekta tro&scaron;kova. Cilj istraživanja je bila identifikacija faktora visokih tro&scaron;kova lečenja AEHOBP koja može pomoći u definisanju strategija smanjenja HOBP egzacerbacija ove bolesti i analiza podataka o prehospitalnom lečenju obolelih od HOBP. Materijal i metode: Istraživanjem je obuhvaćeno 130 pacijenata koji su ispunjavali uključujuće kriterijume studije. Rezultati: Ukupni godi&scaron;nji direktni tro&scaron;kovi hospitalizacija usled AEHOBP čine17,3% od tro&scaron;kova svih hospitalizovanih pacijenata. Prosečna dužina hospitalizacije je bila duža kod pacijenata sa te&scaron;kom AEHOBP u odnosu na srednje te&scaron;ku, razlika je statistički značajna (p = 0,044). Prema rezultatima istraživanja o potro&scaron;nji lekova godinu dana pre hospitalizacije, adekvatnu terapiju je koristilo 41,7% pacijenata, a neadekvatnu 58,3% pacijenata i postojala je negativna korelacija između adekvatnosti lečenja i stepena težine akutne egzacerbacije. Multivarijantnom logističkom regresijom dobijena je formula za predikciju ukupnih tro&scaron;kova. Zaključak: Nezavisni prediktori direktnih tro&scaron;kova lečenja su: mu&scaron;ki pol, pu&scaron;ačka navika, te&scaron;ka AEHOBP, postojanje acidoze, primena neadekvatne ili adekvatne terapije trajanja kraćeg od devet meseci tokom godine koja je prethodila hospitalnom lečenju egzacerbacije.</p> / <p>Chronic obstructive pulmonary disease (COPD) is a rising health issue of working population. Acute exacerbations of chronic obstructive pulmonary disease (AECOPD) are significantly contributing to worsening of the disease prognosis, consequently leading to decline of patient&rsquo;s quality of life and increasing costs of treatment. Objective of the study was identification of factors for high AECOPD treatment costs, which can help in defining strategy for decreasing COPD exacerbations and data analysis of prehospital treatment of COPD patients. Material and Methods: The study included 130 patients who fulfilled including criteria of the study. Results: Total direct costs of AECOPD hospitalizations demonstrated 17.3% of all hospitalized patients costs. Average length of hospitalization was longer in patients with severe AECOPD compared to patients with moderate AEHOBP, there was statistically significant difference (p= 0,044). According to research results of medication usage one year before the hospitalization, adequate treatment used 41.7% of patients, and inadequate 58.3%; there was negative correlation between adequate treatment and level of severance of acute exacerbations. Multivariate logistic regression was used for obtaining total costs predictions formula. Conclusion: Independent predictors of direct treatment costs were: male patients, smokers, prehospital treatment, inadequate or adequate, not longer than nine months per year.</p>

This dissertation thesis is aimed into costs of civil proceedings, especially general costs of civil proceedings and special costs of civil proceedings. Regarding the special costs of civil proceedings it deals with its renumeration (ammount and extent). Existing czech law was compared on given cases with german and english law; economic analysis of existing czech law governing the renumeration or general costs of civil proceedings was went through and as the result the externalities were found and defined with the consequencies the law lead to. The dissertation thesis has found a mathematical formula for calculation of summary renumeration of costs accompanied with lawsuits so that for the creditor it is more economical to sue the debts than to cede them to the debt collecting companies, and together with that the new law is proposed to prevent externalities that destruct the funcioning of civil courts by flood of multicopy-lawsuits and externalities that mean property transfer from wide level of citizens towards to the few individuals (bailiffs). Powered by TCPDF (www.tcpdf.org)

Os custos em organizações públicas representam o indicador de sua eficiência econômica. Distinguindo-se das empresas particulares, que visam lucros, os serviços públicos com seus objetivos sociais bem definidos, incluindo, no caso das Unidades de Alimentação e Nutrição da Divisão de Alimentação COSEAS/USP, a concessão de subsídio, precisam ter seus custos avaliados e acompanhados para instrumentalizar as decisões da Administração Pública, quanto à alocação dos recursos orçamentários. Neste trabalho, pretendeu-se realizar uma análise dos custos das refeições nas seis Unidades de Alimentação e Nutrição no ano de 1997, a preços de abril de 1998. Visualizando a produção de refeições dentro do enfoque da função de produção, os custos foram estudados segundo plantas de produção, e ao longo do ano, destacando-se os custos diretos dos custos totais, que incluíram os custos indiretos dos serviços dos setores da Administração e do Serviço de Distribuição. A abordagem dos valores nutritivos das refeições, em relação à energia, macronutrientes, cálcio e ferro, foi realizada na fase de planejamento e produção, com a finalidade de se analisarem os custos do seu insumo básico: os gêneros alimentícios. Como principais resultados têm-se que as refeições produzidas excederam o valor de energia, nutrientes e custo em gêneros alimentícios, dos cardápios planejados, para cada Unidade de Alimentação e Nutrição. Os custos diretos, também diferenciados por planta de produção, apontaram a maior planta como a mais eficiente, pela diluição dos custos fixos. Um outro resultado importante refere-se aos subsídios associados às refeições das Unidades de Alimentação e Nutrição/USP. Os subsídios por refeição variaram de 33 a 85%, de acordo com a categoria de usuários (não se considerando os bolsistas que desfrutam de 100%). As percentagens de subsídios são ainda superiores, uma vez que neste estudo não foi viável a apropriação de custos de serviços públicos e depreciação de equipamentos. / In public organizations, costs are indicators of their economic efficiency. Different from private companies that seek profits, public service institutions-with their clearly defined social purposes and subsidies- need to evaluate and monitor their costs in order to supply the public administration with data for the allocation of budget resources. This work intends to analyse meal costs in six restaurants of the University of São Paulo foodservice department in 1997, based on April 1998 prices. Observing the meal production, the costs were studied in each of the six foodservice facilities during the year. Direct costs were separated from the overall costs in which were included the indirect costs of the departments of Administration and Services. In the stage of meal planning and production, the study of nutritive values of energy, macronutrients, calcium and iron was performed with the intent of analysing the costs of the meal basic component – food supplies. As a result, the produced meals surpassed the quantity of energy, nutrients and food costs that had been previously planned in the menus. The direct costs showed that the restaurant that produced the largest number of meals was the most efficient due to the reduction of costs. Another important result is related to the subsidies for the meals. The subsidies per meal ranged from 33 to 85% according to the user categories (students who have 100% subsidies were not considered). The percentage of subsidies is still higher once in this study it was not possible to calculate the costs of the public services, and the depreciation of equipament.

As restrições orçamentárias nas instituições de saúde têm provocado limitações quantitativas e qualitativas no quadro de profissionais de enfermagem. Esta investigação buscou calcular o dispêndio financeiro para o quadro de profissionais de enfermagem requerido em Unidade de Terapia Intensiva (UTI). Trata-se de pesquisa descritiva, abordagem quantitativa, realizada em um hospital de ensino terciário, de grande porte e alta complexidade. A amostra foi composta por 77 pacientes internados na UTI, com idade igual ou maior que 18 anos, independentemente de sexo, diagnóstico, tempo de permanência ou tipo de tratamento. A coleta de dados ocorreu durante 30 dias, nos meses de março e abril de 2014, sendo utilizados procedimentos de caracterização clínica e demográfica dos pacientes; identificação da carga de trabalho da enfermagem pelo Nursing Activities Score (NAS) e do quantitativo diário disponível de profissionais de enfermagem. Sequencialmente, obteve-se o tempo médio de assistência despendido e requerido e o quantitativo diário necessário de profissionais e, a partir desses dados, calculou-se o custo da Mão de Obra Direta. Os dados foram analisados utilizando-se estatística descritiva. Os resultados evidenciaram a predominância de pacientes do sexo masculino (n = 44; 57 %), com média de idade de 57,3 anos (dp = 15,9), tempo médio de internação de 7,3 dias (dp = 7,7), procedentes das Unidades de Internação (n = 29; 38%), com tipo de internação clínica (n = 62; 80,6%) e causas de internação por afecções cardiovasculares (n = 27; 35%). O desfecho obtido em 79% dos casos foi a alta da unidade. O NAS foi aplicado 369 vezes e a pontuação média diária foi de 85,6 (dp = 4,3). O quadro médio efetivo da enfermagem foi de 8,4 enfermeiros e 21,2 técnicos para atender a um quantitativo médio de 12,3 pacientes-dia. O tempo médio de assistência despendido correspondeu a 14,4 horas/dia/paciente (100%), das quais 4,1 horas (28,5%) foram dispensadas por enfermeiros e 10,3 (71,5%) por técnicos. A média da pontuação diária do NAS equivale a 20,5 horas de assistência de enfermagem requerida por paciente. Dessas horas, 5,8 (28,5%) devem ser dispensadas por enfermeiros e 14,7 (71,5%) por técnicos de enfermagem. O quantitativo requerido de profissionais para 24 horas de cuidado é de 42,2 profissionais, dos quais 12 (28,5%) devem ser enfermeiros e 30,2 (71,5%) técnicos. O custo das horas de cuidados dispensadas por paciente, nas 24 horas, foi de R$ 126,36 para enfermeiros e R$ 238,55 para técnicos, totalizando R$ 364,91. Em relação às horas requeridas, os valores obtidos foram de R$ 178,75 para enfermeiros e R$ 340,46 para técnicos, perfazendo o total de R$ 519,21. A diferença no valor do custo da hora do enfermeiro requerida sobre a existente é de R$ 52,39, o que corresponde a um aumento de 29%. Em relação aos técnicos, o aumento é de R$101,91, correspondendo a 30%, o que significa um acréscimo de R$154,30 (30%) por paciente diariamente. A participação da equipe de enfermagem nos custos totais das UTIs justifica a relevância de estudos que possam fornecer subsídios aos gerentes de enfermagem para a tomada de decisões / Budget constraints in health institutions have led to quantitative and qualitative limitations in the nursing professionals. This research aimed to calculate the financial outlay for the nursing professionals required in Intensive Care Unit (ICU). It is a descriptive research, quantitative approach, performed in a tertiary teaching hospital, large size and high complexity. The sample consisted of 77 ICU patients, aged over 18 years, regardless of sex, diagnosis, length of stay or treatment. Data collection occurred during 30 days in March and April 2014, being used procedures of clinical and demographic characteristics of patients; identification of nursing workload by the Nursing Activities Score (NAS) and the daily quantity of available nursing professionals. Sequentially, it was obtained the average time of assistance spent and required and the daily quantity required of professionals and, from these data, it was calculated the cost of Direct Labor. Data were analyzed using descriptive statistics. The results showed the predominance of male patients (n = 44; 57%), with a mean age of 57.3 years (SD = 15.9), mean length of stay of 7.3 days (SD = 7.7), coming from inpatient units (n = 29; 38%), with type of clinical hospitalization (n = 62; 80.6%) and causes of hospitalization for cardiovascular diseases (n = 27; 35%). The outcome obtained in 79% of cases was discharged from the unit. NAS was applied 369 times and the daily average score was 85.6 (SD = 4.3). The actual average number of nursing was 8.4 nurses and 21.2 technicians to meet at an average quantity of 12.3 patient-days. The average time spent assistance corresponded to 14.4 hrs/day/patient (100%), of which 4.1 hours (28.5%) were dispensed by nurses and 10.3 (71.5%) by technicians. The average daily NAS score is equivalent to 20.5 hours of nursing care required by the patient. From these hours, 5.8 (28.5%) must be dispensed by nurses and 14.7 (71.5%) by nursing technicians. The quantitative required of professionals for 24 hours of care is 42.2 professionals, of which 12 (28.5%) must be nurses and 30.2 (71.5%) technicians. The cost of hours of care dispensed per patient, within 24 hours, was of R$ 126.36 for nurses and R$ 238.55 for technicians, totaling R$ 364.91. Regarding the required hours, the values obtained were of R$ 178.75 for nurses and R$ 340.46 for technicians, totaling R$ 519.21. The difference in cost value of the nurse time required for the existing is R$ 52.39, which corresponds to a 29% increase. For technicians, the increase is R$ 101.91, corresponding to 30%, which means an increase of R$ 154.30 (30%) per patient daily. The participation of the nursing staff in the total costs of ICUs justifies the relevance of studies that can provide subsidies to nursing managers for decision making