This thesis deals with the costing. The first chapter is devoted to the basic concepts of the costing. Chapter 2 deals with the matching of the costs to the object of the calculation. Chapter 3 is devoted to the modern calculation methods - activity based costing - and strategic costing - target costing and life cycle costing. The practical part follows, which aims to enhance the existing costing and calculation system of a specific company. After the existing calculation system is analyzed and the problematic and questionable areas are found, the thesis tries to find a solution how to sort out these deficiencies and propose costing and the whole calculation system which would fit that specific company. The practical part includes particular exams of activity based costing, target costing and life cycle costing too.

The purpose of this single case study was to investigate the variables that determine the perceived success of the costing management of Mandela Bay Development Agency Projects (MBDA). Eleven propositions namely Strategic Planning, Stakeholders, Procurement Processes, Contracts, Design Management, Implementation Management, Internal Regulatory Structures, Outside Advice, Human Behaviour, Risk Management and Governance Structure, were identified that could influence costing management of MBDA projects. By using qualitative research methods, the MBDA was compared with three other agencies with similar mandates, by means of four semi-structured interviews, in order to identify similarities and differences between the organisations in terms of costing management. The results of nine in-depth interviews with MBDA project role players, with open ended questions about the participants’ views on the factors that influence costing management, were used to discover themes that were overlooked in the proposed model of perceived success of costing management of MBDA projects. Most of the propositions as per the proposed model for the perceived success of costing management of MBDA projects were confirmed to have a positive relationship to the costing management of MBDA projects. The model was revised after the results were presented to include two ante-ceding variables that were overlooked in the literature review, but emerged from the data namely Funding Model and Compliance to Legislation. The identification of the additional variables namely Team Dynamics (replacing Human Behaviour) and Planning Model are important aspects to be considered in relation to the costing management of MBDA projects. With the focus on good governance and the MBDA’s good record of clean and unqualified audits, it is to be noted that the performance of government projects is usually measured against progress and expenditure and not necessarily against the value for money and the quality of the completed project.

The subject of this thesis are the costs of a specific company, their monitoring and ma-nagement. The theoretical part summarizes the information that served as the default resources. These findings have been applied in the practical part, for the selected com-pany. In the final section are formulated suggestions, which should lead to better ma-nagement of the costs.

The aim of the thesis, which is divided into a theoretical and a practical part, is to describe and analyze the current tendency in a company’s cost management, and suggest a precaution leading to an improvement. The theoretical part compiles the classification of costs, calculations, and tools and processes of cost management. The practical part then describes cost management in the analyzed company. Both vertical and horizontal financial analysis are rendered – from the analyses, precautions are defined, as well as cost items, which are suggested to be paid attention to.

Master’s thesis deals with analysis of costs of the selected company. Theoretical part brings on fundamental that is later elaborated in the second part. The selected company is introduced and also the current economic situation is evaluated in the practical part. Later the costs are analyzed and important part of the thesis is dedicated to the project of utilization of the Activity-Based Costing method. Conclusion of the thesis evaluates the results of this method.

The study was conducted with the goal of designing a new pricing model for one of AGNA Logistik AB's customer projects through a detailed flow mapping and cost analysis. The existing pricing model that AGNA Logistik applies in the studied customer project is based on time and material billing, which entails significant risks in terms of unnoticed resource wastage and inefficiency in forecasting an estimated price effectively. To address these issues, a combination of literature reviews, field studies, and Activity Based Costing was used to identify and analyze the costs and time of activities in the logistics flow. This methodology has enabled a precise mapping of the actual costs for each individual activity, for all the studied products. The study resulted in a proposal for a new pricing model based on fixed prices per item. This model is expected to eliminate resource wastage and inefficiency, as well as contribute to more fair and predictable pricing. By introducing fixed prices per item, AGNA Logistik can not only increase efficiency in its internal processes but also improve financial predictability and customer satisfaction. The implementation of the new pricing model has the potential to reduce administrative inefficiency and ensure that pricing includes all costs of the logistics operations. In the long term, this is expected to lead to increased economic benefits for AGNA Logistik, both through improved margins and increased attractiveness of the company's services in the market. / Studien har genomförts med målet att utforma ett underlag för implementeringen av en ny fast prismodell för ett av kunduppdragen hos AGNA Logistik AB genom en detaljerad flödeskartläggning och kostnadsanalys. Den befintliga prismodellen som AGNA Logistik tillämpar i det studerade kunduppdraget bygger på löpande räkning, vilket medför betydande risker i form av resursslöserier som inte fångas upp och ineffektivitet med att prognostisera hanteringskostnader på ett effektivt sätt. För att åtgärda dessa problem har en kombination av litteraturstudier, fältstudier och ABC-kalkylering (Activity Based Costing) använts för att identifiera och analysera kostnader och tidsåtgången för aktiviteterna i logistikflödet. Denna metodik har möjliggjort en noggrann kartläggning av de faktiska kostnaderna för varje enskild aktivitet, för varje enskild studerad produkttyp från inleverans till utleverans. Studien har resulterat i ett förslag på en ny prismodell som baseras på fasta priser per plockad artikel. Denna modell förväntas eliminera identifierade resursslöserier och ineffektivitet, samt bidra till en mer rättvis och förutsägbar prissättning. Genom att införa fasta priser per artikel kan AGNA Logistik inte bara öka effektiviteten i sina interna processer utan också förbättra den ekonomiska förutsägbarheten och kundnöjdheten. Implementeringen av den fasta prismodellen har potential att minska den administrativa ineffektiviteten och säkerställa att prissättningen inkluderar samtliga kostnader för logistikverksamheten. På lång sikt förväntas detta leda till ökade ekonomiska fördelar för AGNA Logistik, både genom förbättrade marginaler och genom ökad attraktivitet för företagets tjänster på marknaden.

[pt] Este trabalho apura os custos do escoamento de óleo na operação de exploração e produção da Petrobrás na Bacia de Campos. O desenvolvimento do tema está baseado na forma que a operação é executada, tanto por navios aliviadores quanto por dutos submarinos; e os custos são tratados ao longo da operação, alinhados com as estruturas das organizações envolvidas com o escoamento, também chamado offloading. O objetivo deste trabalho é propor uma metodologia de cálculo do custo de escoamento, relacionando as operações desenvolvidas com as várias parcelas no processo de escoamento, dentro da aplicação da técnica de Custo Baseado na Atividade - ABC Costing. Tal técnica propõe que as atividades sejam determinadas através da análise das etapas do processo e assim os componentes dos custos são identificados para se chegar ao todo. Não faz parte do escopo desse estudo a comparação entre os modais, embora, ao final do estudo, sejam apresentados os custos por volume de óleo transferido, tanto através de dutos como por navios. A opção de investimentos, por um ou outro modal de transporte, obedece, algumas vezes, a fatores intangíveis, contemplados dentro do plano estratégico da Petrobras, apenas mencionados por estarem fora do alcance e da proposta desse estudo. A expectativa é que, ao final, o leitor possa ter uma compreensão dos componentes de formação dos custos de escoamento, tanto através de dutos quanto por navios aliviadores, e a contribuição que a técnica de Custo Baseado na Atividade pode oferecer nos cálculos desses custos para avaliação de futuros projetos. / [en] This study disserts about the costs of oil offloading in the exploration and production operation - E and P - of Petrobras in Campos` Basin. The development of the subject is based on the way the operation is performed, as much for shuttle tankers as for sub-sea pipelines; depicting the way costs were treated along the operation, aligned with the organizations structures involved in the offloading process. The core objective of this work is to offer a methodology to calculate the total offloading operation cost value, assigning each developed operation with its related cost components, using an Activity-Based Costing - ABC - approach. This approach considers that activities should be determined through the analysis of all stages. Once all activities are outlined, related cost components are assigned to each activity, calculating total oil offloading cost. It is not a target of this study to compare modals, though costs for volume of transferred oil, for pipelines and ships are presented at the end of the study. Sometimes, the choice for investments in one or another transport modal, might be based on intangible variables, or strategic decisions, contemplated on the Petrobras Strategic Plan. The expectation, at the end of this study, is to give the reader an understanding of the offloading costs and the contribution that the Activity Based Costing approach provides to calculate these costs for future projects evaluations.

Increased needs for health and social services, along with limits to financial resources, force public sector managers to optimize the allocation of financial resources. In this perspective, this research project is aimed at developing tools to evaluate rehabilitation programs dealing with physical disabilities. More specifically, the objectives are first, to examine relationships between the progression of a physically disabled person's functional profile and the rehabilitation services received, and second, to develop a tool to measure the efficiency of the rehabilitation programs offered. In accordance with the disability creation process conceptual framework, clinical results have been measured by measuring the progression of rehabilitation and efficiency has been defined as the relationship between clinical results obtained and the resources or means employed. A prospective cohort study was done on a sample of 100 users 65 years of age or older enrolled in the visual impairment program. The results of the study tend to show that the hours of service delivery allocated to a user contribute positively to the progress of his or her overall functional profile. They also show that a user's overall functional profile at intake is very strongly related to the consumption of financial resources. This relationship has allowed us to establish a system of classification of homogenous typical functional groups that makes relatively reliable predictions based on a unique measurement. Finally, the efficiency measurement tool developed represents a major innovation in evaluating the performance of rehabilitation programs in that it constitutes a benchmark toward attaining quality objectives for care and services while respecting financial constraints.

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)

While costing methods have developed over time, they are often static in nature and ill-suited to the dynamic nature of production lines. Static costing systems are often developed for long-term analysis. Due to this, they lack the ability to aid short-term decision-making. In addition, the use of averaged data prohibits a static costing system from accurately tracing the cost effects of changing system behavior like random downtime events. A dynamic costing system, however, can capture the cost effects of changing system behavior in a manner that can aid short-term operational management. The proposed methodology is a dynamic activity-based costing method that relies on real-time production line data to track costs, specifically the added costs of unused capacity and downtime events. The methodology aims to trace these costs to responsible cost centers on the production line to give a better representation of the total cost of production, specifically in regards to normal production costs, added downtime costs, and added costs from unused capacity. In addition to monetary costs, the methodology provides a framework for tracking environmental costs, such as energy use, in order to aid plant managers with determining the environmental impact of their operations. The methodology addresses a gap between activity-based costing and downtime costing by combining the two under a single methodology. It traces both monetary and environmental costs to cost centers on the manufacturing line to aid continuous improvement efforts and the allocation of resources. By using real-time data, the methodology alerts management to changing system performance in a shorter time frame than static costing systems. The methodology will be shown in a case study of an automotive assembly plant. The case study will model the resource use of an automotive paint shop and trace this resource use to line segments in order to highlight areas of possible improvement.