&quotMeeting the ageing aircraft challenge&quot is not just about safety, not just about effectiveness, and not just about economy of support. It is about proactive and reactive optimization of all three service goals throughout long life cycles that span 20 or 30 years, or more, and typically, beyond the originally intended design life. It is therefore about organizational attitudes towards ongoing trend analysis and condition monitoring, and pervading cost benefit assessments of all forms of human innovation across what the author describes as 'the eight sustaining disciplines for long aerospace life cycles', including scientific and technological developments, and opportunities for reliability growth or 'refresh'. Complacency is the root cause of all problems with the design, maintenance and support of all modern infrastructure, and therefore life cycle planners and minders are required to be an enthusiastic but nervous lot - always hoping for the best, but planning for the worst impact of 'Mr Murphy'. Murphy thrives on complacency, is in bed with uncertainty, and never forgets (as we do often) that imperfection (no matter how small) breeds unreliability traps that patiently wait to surprise at some stage along the life cycle journey. He has the upper hand. ...Our best weapons against Murphy are continual, total picture and longer-term situational awareness; caution, vigilance, innovation and collaboration. This research study and thesis is intended as a broad and comprehensive management philosophy, a guide and checklist - a broad scrape of everything 'so deep', rather than coverage of any one-niche aspect of the ageing aircraft challenge in great depth. It includes a brief and simple strategic setting for Australian Military Aerospace requirements, and spans a three axes management philosophy: 1. a toolbox of eight sustaining disciplines, 2. trend analysis and 3. time-cost-benefit assessment. Along with complacency, the prime ageing aircraft 'killers' are identified, as are the key ageing aircraft 'age multipliers'. The eight sustaining disciplines are explained in varying depth, according to their broad significance to the ageing aircraft condition and life cycle. The ever-ubiquitous bathtub reliability curve - the key to understanding, predicting and controlling life cycle behaviour (including costs) - is emphasized. Engineering life cycle minding and capability management are broad focus areas. The eight areas of attention identified for this broad study are: 1. Aerospace design requirements and trends, 2. Science and technology opportunities, 3. Airworthiness, engineering and maintenance philosophy, 4. Reliability behaviour, 5. Operational use and abuse patterns, 6. Logistics support and managing obsolescence, 7. Technical workforce and organizational attitudes (requirements and outlook), and 8. Life cycle costing and budgeting. This thesis primarily draws attention to the fundamental driver of life cycle behaviour - reliability. The critical dependency that life cycle control and prediction has on consistent and high quality trend data collection and analysis is emphasized throughout, and the now pressing need for better identification of ageing aircraft cost growth drivers, and their containment, is linked to reliability trend awareness, manipulation and intervention. The human dimension is included - including coverage of organizational attitudes and what it takes to be a 'high reliability organization'. There are no magic or easy answers to the ageing aircraft condition and challenge. Trend analysis has to be done from the bottom up, system by system, for each fleet type. But over time, with consistent trend data collection, patterns emerge within the sophisticated and stochastic systems behaviour that that ageing aircraft play out. These patterns enable ongoing management of the long life cycle to be more confidently predicted, more assured and with best possible cost growth containment. The best, perhaps only, path to least surprises and best cost containment is now being re-identified in some military aviation organizations as a mature and evolving RAM engineering and RCM framework. RAM-RCM may well be the only recovery from what some admit is a death spiral of ageing aircraft cost growth.

&quotMeeting the ageing aircraft challenge&quot is not just about safety, not just about effectiveness, and not just about economy of support. It is about proactive and reactive optimization of all three service goals throughout long life cycles that span 20 or 30 years, or more, and typically, beyond the originally intended design life. It is therefore about organizational attitudes towards ongoing trend analysis and condition monitoring, and pervading cost benefit assessments of all forms of human innovation across what the author describes as 'the eight sustaining disciplines for long aerospace life cycles', including scientific and technological developments, and opportunities for reliability growth or 'refresh'. Complacency is the root cause of all problems with the design, maintenance and support of all modern infrastructure, and therefore life cycle planners and minders are required to be an enthusiastic but nervous lot - always hoping for the best, but planning for the worst impact of 'Mr Murphy'. Murphy thrives on complacency, is in bed with uncertainty, and never forgets (as we do often) that imperfection (no matter how small) breeds unreliability traps that patiently wait to surprise at some stage along the life cycle journey. He has the upper hand. ...Our best weapons against Murphy are continual, total picture and longer-term situational awareness; caution, vigilance, innovation and collaboration. This research study and thesis is intended as a broad and comprehensive management philosophy, a guide and checklist - a broad scrape of everything 'so deep', rather than coverage of any one-niche aspect of the ageing aircraft challenge in great depth. It includes a brief and simple strategic setting for Australian Military Aerospace requirements, and spans a three axes management philosophy: 1. a toolbox of eight sustaining disciplines, 2. trend analysis and 3. time-cost-benefit assessment. Along with complacency, the prime ageing aircraft 'killers' are identified, as are the key ageing aircraft 'age multipliers'. The eight sustaining disciplines are explained in varying depth, according to their broad significance to the ageing aircraft condition and life cycle. The ever-ubiquitous bathtub reliability curve - the key to understanding, predicting and controlling life cycle behaviour (including costs) - is emphasized. Engineering life cycle minding and capability management are broad focus areas. The eight areas of attention identified for this broad study are: 1. Aerospace design requirements and trends, 2. Science and technology opportunities, 3. Airworthiness, engineering and maintenance philosophy, 4. Reliability behaviour, 5. Operational use and abuse patterns, 6. Logistics support and managing obsolescence, 7. Technical workforce and organizational attitudes (requirements and outlook), and 8. Life cycle costing and budgeting. This thesis primarily draws attention to the fundamental driver of life cycle behaviour - reliability. The critical dependency that life cycle control and prediction has on consistent and high quality trend data collection and analysis is emphasized throughout, and the now pressing need for better identification of ageing aircraft cost growth drivers, and their containment, is linked to reliability trend awareness, manipulation and intervention. The human dimension is included - including coverage of organizational attitudes and what it takes to be a 'high reliability organization'. There are no magic or easy answers to the ageing aircraft condition and challenge. Trend analysis has to be done from the bottom up, system by system, for each fleet type. But over time, with consistent trend data collection, patterns emerge within the sophisticated and stochastic systems behaviour that that ageing aircraft play out. These patterns enable ongoing management of the long life cycle to be more confidently predicted, more assured and with best possible cost growth containment. The best, perhaps only, path to least surprises and best cost containment is now being re-identified in some military aviation organizations as a mature and evolving RAM engineering and RCM framework. RAM-RCM may well be the only recovery from what some admit is a death spiral of ageing aircraft cost growth.

Thesis (M.S.)--State University of New York at Binghamton, Department of Industrial and Systems Engineering, 2006. / Includes bibliographical references (leaves 88-90).

Thesis (Ph. D.)--University of Michigan, 1997. / Includes bibliographical references.

Thesis (M.S.)--Virginia Polytechnic Institute and State University, 1993. / Vita. Abstract. Includes bibliographical references (leaves 33-38). Also available via the Internet.

Accounting information can be instrumental to agents who strategize. Pluralistic settings are conducive to strategizing. Although the dynamics between accounting systems and strategic decision-making are well studied in the private sector, little is known about the relationship between accounting and strategizing in the pluralistic setting of healthcare. Hence, this study investigates medical managers' strategizing practices with accounting information (e.g. building cases for investment and taking on new business). Medical managers require, at least, some expertise with accounting to employ it effectively in strategizing. In consequence, the study also explores variation in medical managers' technical knowledge of costs and level of engagement with accounting information. Thus, this research answers the question of how medical managers strategize with accounting information. The study draws upon accounting and strategizing literature, which interrogates actors' strategizing practices (e.g. Paroutis & Pettigrew, 2007), the artefacts and tools that they mobilise while strategizing (e.g. Jarzabkowski et al., 2013) and how accounting and strategizing helps actors contextualize strategic objectives and accounting concepts (e.g. Jørgensen & Messner, 2010). In doing so, accounting and strategizing studies shift away from viewing strategy as a black box (Chua, 2007; Johnson et al., 2003). This study focuses on Clinical and Medical Directors; clinicians who have both medical and managerial responsibilities. This hybrid profession is increasingly important for health care organizations, however, in the past, clinicians' competence and engagement with accounting information has not been widespread (Llewellyn, 2001; Kurunmäki, 2004).The research uses a mixed methods approach to gather and analyse empirical data. Interviews were held with Clinical and Medical Directors at four selected Trusts that demonstrated a high level of engagement between finance professionals and clinicians at different organizational levels and across all clinical specialties (Department of Health, 2013). Documentary analysis examined the use of accounting information in business cases for investment, annual strategy plans and specialty reports. A survey explored the financial training, engagement and use of accounting information for the whole population of Clinical and Medical Directors of all NHS Trusts in England. The study finds that medical managers strategize via controlling, contesting and competing (C-C-C) practices. Specifically, they strategize with accounting information to control activity and expenditure, contest imposed costs, and compete, against others, for resources. In doing so, they embed accounting in business cases, bubble charts and performance reports, using these as artefacts and tools, to display the practical and general understandings of accounting which inform their strategizing practices. Thus, for pluralistic settings like healthcare, the study introduces a theoretical 'C-C-C' typology to the notion of strategizing and makes an empirical contribution to how actors strategize with accounting information.

Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-08-08T13:09:49Z No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) dissertação biblioteca.pdf: 1556804 bytes, checksum: 2ee1bbb6d235901fafca3d9dfe0ba3c7 (MD5) / Made available in DSpace on 2017-08-08T13:09:50Z (GMT). No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) dissertação biblioteca.pdf: 1556804 bytes, checksum: 2ee1bbb6d235901fafca3d9dfe0ba3c7 (MD5) Previous issue date: 2016-10-31 / O ambiente competitivo no qual as empresas estão inseridas faz com que elas busquem cada vez mais, melhorias em seus processos produtivos e consequentes reduções dos custos incorridos. Diante das várias formas de alocação dos custos aos produtos/serviços por meio de sistemas de custeio, é relevante analisar as características específicas de cada método, de acordo com a finalidade que pretende atender e os resultados que proporcionam. Com a utilização de um sistema de custeio adequado, é possível levantar as falhas do processo e propor melhorias ao sistema, possibilitando mais transparência e coerência na avaliação do custo do produto/serviço. Neste contexto, este trabalho tem como objetivo analisar o sistema de custeio utilizado em uma indústria da área de mineração de manganês, com vista a identificar se tal sistema atende as necessidades da empresa. Foi realizado um estudo de caso com dados do custeio de janeiro a julho de 2016. Como resultado do estudo de caso observouse que o método centro de custos utilizado pela empresa possibilita um adequado registro dos custos gerando relatórios que fornecem informações detalhadas sobre o custo de cada departamento, possibilitando conhecer os custos totais de cada produto.Foram identificadas as seguintes falhas: cálculo arbitrário do tempo das atividades dos departamentos administrativo e contabilidade; falhas em relação ao levantamento do custo das etapas em que vários produtos passam por uma mesma linha de produção, já em relação as falhas dos processos identifica-se falhas na gestão de recursos humanos, no que diz respeito as horas ociosas no período chuvoso e a falta de projetos de reciclagem ou reaproveitamento, dos rejeitos da lavra.Como sugestões propõe-se as seguintes proposições de melhoria: contratar um especialista na área de custos, implantar programas de conscientização sobre a relevância do controle minucioso das informações sobre custos, realizar o estudo da cadeia de valor interna e externa e desenvolver capacitações programadas para os períodos ociosos e desenvolver projetos ambientais voltados ao descarte e ao reaproveitamento dos rejeitos de estéril. / The competitiveness environment which the companies were put in makes seek look at correct forms to analyze your production process and costs consequence occur. Faced with the various forms of arrange of costs the products/service to means of system of defrayal, is importance analyze the specific characteristics of arrange of costs, looking for of information requisite of each method, the purpose to meet the results it provides. With the use of a defrayal system of correct form, is it possible identify the, successes and failures the process, with the finality of propose improvement of system more transparency and coherency to check the product/ service cost. In this context, this work have with objective analyze if defrayal utilized in manganese mining area, meets the company's needs. A case study using cost data from January to July of 2016 was conducted. It was observed that the cost center method used by the company allows an adequate recording of the costs generating reports that provide detailed information on the cost of each department. It also allows to know the total costs of each product. The following failures were identified: arbitrary calculation of the time of the activities of the administrative departments and accounting, and failures in relation to the costing of the stages in which several products pass through the same production line. In relation to processes the failures identified were in human resources management regards to the idle hours in the rainy season. The following suggestions for improvement are proposed: hire a specialist in the area of costs, implement awareness programs on the relevance of the detailed control of cost information, to conduct the study of the internal and external value chain and to develop programmed capacities for the idle periods and to develop environmental projects aimed at the disposal and reuse of the wastes of barren.

在過去爆炸成長的年代，許多公司基本上是沒有成本觀念的，只要產品能夠順利的完成，並且儘量改善，即可以賺到更多錢的成本觀念是唯一的成本觀念。但是新的競爭對手不斷出現，環境的要求改變，客戶成本持續降低，員工薪資成本不斷提升，都在在說明了不能夠再依照過去沒有成本觀念的想法進行管理。 ABC(Activity Based Costing)成本分析的模式是相當明確的，但是實際上因為成本和時間的考量，實際運用的狀況卻又相當少，本研究在ABC成本分析的架構上做更簡化、更適合台灣加工服務產業的變化，以求能夠幫助台灣加工服務產業更容易導入新的成本概念和計算模式，甚至在未來更能夠運用數據做更進一步的管理。 / In the last 20 years in Taiwan, Milling and Grinding Industry has nearly no concept about cost calculating, since at those years, these industries are in seller’s market condition. They don’t really need to know the actual cost because of the high profits. Yet, things are changing now, more competitors, more salary cost, and stronger cost-down request from the clients. Hence, these industries are facing an even challenging condition. They will need a simple, low-cost, and effective cost calculating system. Activity-based costing system is proved effective in the past, yet not simple enough and quite expensive. This research works on how to simplify ABC system to make sure it’s good enough for milling and grinding industries. And expect these industries would be able to use Activity-based costing system in practice in the future, even more, to do actual data administration.

The study was looking at achieving more cost-effective implementation of the Eastern Cape Thicket Rehabilitation Project. Project management has been identified as a key for a proper implementation of any kind of work. For project management to be effective, individual learning and development of project managers is of paramount importance. An improved communication process is vital, that clearly specifies objectives if any success will be achieved. A proper and structural way of addressing change is a need, so that no unnecessary delays are experienced. A need is there for processes to be streamlined to avoid duplications as they are unnecessary costs. Employees need to be given an opportunity to have their ideas looked at, a way of testing if they really have been empowered. The important thing is that their views must speak to the standards of the project. Reductions in costs are a must for more communities to benefit in the project. Continuous improvement is the way forward.

The thesis, Survey of the methods of costing of hospitalization, deals with the characteristics of the classification system DRG used for costing of hospitalization. The first half of the theoretical part of this work describes the Czech health care in general and specific ways of financing it. We focus on the costs related to the emergency care in hospitals which are classified by the DRG system. The second half of the theoretical part studies the actual principles of costing of hospitalization. The method chosen for this is called Activity Based Costing (ABC). It defines the procedures of costing which are being used in hospitals. At the end, we provide a description of the current and suggested procedures of costing of hospitalization and how they are utilized to set up parameters of the reimbursing mechanism. The practical part of this thesis maps the situation of hospitalization financing in Klatovska nemocnice, a. s. We suggest a new way of financing based on the methodology DRG Restart. Base on the data obtained in Klatovska nemocnice, a. s. we summarize and compare the results of the new method to the current one.