The aim of this work is to search for and evaluation of critical operational and economic indicators in a statistically significant group of telescopic loaders and comparing them with available normativy.Práce focuses on finding operational and economic indicators in selected groups of lifters undertaking primary production, services or prodejců.Výsledky showed that the coefficients of repairs u tracked loaders correspond more coefficients for tractors with the same engine power and about the same cost than coefficients given for manipulators. Furthermore, it was shown that the repair costs are more dependent on the degree of use than the age of machine.

The object of this work is to quantify the costs, which are connected with using production factors, qualify their effectiveness and evaluate individual tools that are used to control and optimization of these cost sorts. Within the case study, to make the cost structure analysis in a selected company and to suggest steps leading to improving the effectiveness of this company through optimization individual cost sorts.

In this thesis, a methodology is proposed for the conceptual design and optimisation of twin-turboprop Commuter & Regional aircraft suitable for operation over a specific short-haul route. Using this methodology, the optimum configuration and flight profiles of such aircraft for operation over various stage-lengths can be obtained. By significantly modifying an existing computer code for synthesis and trajectory optimisation of commuter aircraft (CASTOR), a new code (CRAGER) has been developed to estimate the generalised cost of travel incurred by a passenger for air-travel between two cities. A new sub-module has been developed for the geometric sizing of a suitable airport as per ICAO/FAA recommendations, and estimation of the airport cost, i.e. the cost associated with setting-up and operating this airport at one of the two cities. This module is incorporated into CRAGER. Generalised cost is assumed to consist of the access cost, flight cost, time cost and the airport cost, and is proposed as a new objective function to be minimised. In an exploratory case study, the efficacy of two stochastic optimisation methods viz. Genetic Algorithms (GA) and Simulated Annealing (SA) was demonstrated for handling complicated objective functions related to aircraft conceptual design. In particular, the SIMANN SA code was found to be quite robust and easy to implement, and came up with better solutions compared to conventional gradient based optimisers for multi-modal objective functions. As an example of the application of the proposed methodology, several case studies were carried out for business travel in India, using both CASTOR & CRAGER. Based on a survey of existing regional airports in India, the airports were classified under three levels, enabling estimation of airport cost associated with operating a specific aircraft. A model was developed for predicting the demand for business travel in India between a metropolitan city (hub) and another city located near-by (spoke). The case studies revealed the non-linear nature of the airport sub-module, due to the airport classification system followed by ICAO & FAA. It was seen that when the annual travel demand is low, the generalised cost is dominated by the airport cost and the time cost. With increase in annual travel demand, however, the flight costs dominate the generalised cost, hence larger aircraft have lower generalised costs. High-capacity aircraft were seen to have a low flight cost, but this advantage was more than overcome by the excessively high airport and time costs associated with them. Compared to pressurised aircraft, the un-pressurised commuter aircraft suffer from severe penalties due to limitations imposed on their cruising altitude and descent profile. Finally, the optimum 50 seater aircraft obtained by CRAGER had better or marginally lower DOC and generalised cost compared to existing aircraft.

Rural accessibility planning in developing countries over the last few decades has primarily focused on increasing rural communities access to rural roads. It has been considered that road building improves access to health, education, markets and employment opportunities, and hence promotes economic development. It is argued in this thesis that accessibility, particularly in Sub-Saharan Africa, has not improved to the desired extent because the problem of mobility, in terms of access to vehicle services, has not been addressed. The provision of rural roads and transport services have been taken as synonymous with each other, but in reality this has not proved to be the case. This thesis attempts to redress that balance by seeking to change the mindset of policy makers to think about mobility and increase the emphasis placed on the promotion of transport services, both motorised and non-motorised. The findings relate to surveys undertaken in Thailand, Sri Lanka, Ghana, Zimbabwe and Pakistan where data were collected on vehicle operating costs (VOC's) and performance for a wide range of commonly used rural vehicles. These included human porterage and non-motorised vehicles such as bicycles and animal transport, as well as motorised vehicles such as conventional trucks and pickups, agricultural tractors and simple engine-powered vehicles. Analysis of the data demonstrated large differences in the VOC's and transport charges for rural transport services between the generally efficient systems in the Asian countries and the inefficient ones in the African countries studied. These findings form the foundation for the development of the Rural Transport Planner (RTP) and the framework which identifies the relationships between transport charges, VOC's, and factors relating to the vehicles operating environment. The RTP provides the first known attempt at producing a model for rural vehicle selection and for recommending interventions to improve the operating environment for rural transport services.

The private health care market in the United Kingdom is a multi-billion pound industry whose dynamics remain largely unexamined. This is so even though the boundaries between the public and private sectors are becoming increasingly blurred, particularly in England. Given the growing importance of this sector, the policy community needs to know more about the nature of private health care in the UK, how well the private market operates and how successful have been the various attempts within it to improve value for money and health care quality, given that private health care has traditionally been seen by many citizens as unaffordable. In particular this thesis traces recent efforts by the British United Provident Association (Bupa) to reshape the UK private healthcare market. The account provided draws on the author's experience as a senior Bupa manager involved in planning and implementing such changes. The thesis describes a series of Bupa initiatives designed to change provider behaviour in pursuit of improved quality and value-for-money, and the difficulties and obstacles encountered. The latter often centred on tensions or confrontation between the insurer and professional providers that are discussed in relation to the wider literature on the social and economic organisation of health care markets. An attempt has been made to draw some general conclusions via an empirical study of the role and limitations of market-based changes within the UK private sector. The broad conclusion is that the private market in the UK exemplifies those features of health care seen throughout the developed world that create imperfect market conditions. As such the market is highly resistant to insurer initiatives that would reverse the longstanding trend for premiums to rise above the rate of inflation. It is considered unlikely given the current market structure that any insurer, including Bupa, can escape these constraints in the short term. However, Bupa has implemented some successful initiatives that suggest that longer-term incremental change is possible.

Com o objetivo geral de elaborar e testar uma metodologia para comparar custos diretos unitários totais de análises bioquímicas quantitativas em processo manual e em processo automático no Laboratório de Análises Clínicas do Hospital Universitário da USP-LAC/HU e com os objetivos específicos de (a) aplicar a metodologia no LAC/HU, (b) avaliar se o auto-analisador era adequado à rotina, (c) qual o tempo teórico despendido por cada um dos processos - manual e automático - para realizar o total de análises requisitadas em 1989 e (d) proceder simulações do modelo de análises para situações hipotéticas a fim de verificar sua sensibilidade, foram estudados 7 tipos de análise - glicose, creatinina, uréia, sódio & potássio, ácido úrico, proteínas totais e cálcio. Adequou-se uma metodologia para avaliar o custo unitário direto total de cada um e conhecer qual processo apresentava os menores valores; os 7 tipos estudados foram submetidos a ambos no decorrer da pesquisa em 1989. Procurou-se, também, constatar se o equipamento utilizado no processo automático era adequado à rotina do HU e determinar o tempo teórico despendido por ambos os processos na execução de cada tipo de análise. O número estudado de análises foi determinado estatisticamente, o tempo de mão-de- obra gasto na execução das análises foi cronometrado, os dados referentes ao material de consumo, manutenção e depreciação foram obtidos nos respectivos processos de licitação e/ou aquisição. Para determinar os diversos custos unitários diretos totais foram selecionados os custos relevantes dos dois processos de execução e os resultados obtidos foram comparados. Verificou-se que os custos unitários diretos totais do processo manual foram menores que os do processo automático, exceto aqueles referentes à análise de sódio & potássio. Foi constatado, igualmente, pela comparação do tempo teórico despendido, se as análises dos 7 tipos fossem realizadas por ambos os processos, que o processo automático teria gasto um tempo menor que o processo manual na realização das duas etapas. Como os resultados encontrados divergiram dos esperados, pois a maioria dos custos unitários diretos totais do processo manual foi menor que os do processo automático, a pesquisa foi ampliada para serem acrescentadas 5 situações hipotéticas nas quais se admitiu, primeiramente, que dos 7 tipos de análises mencionados foram realizadas (a) 28.509 análises (número total das glicemias, o tipo mais requisitado) e (b) 47.894 análises (capacidade operacional do autoanalisador); a seguir admitiu-se que outros 4 tipos de análises-colesterol, bilirrubina, ferro e triglicérides, programados no auto-analisador e cujas análises não foram realizadas, o teriam sido nas seguintes quantidades: (a) o número real de análises executadas em 1989 das 11 análises e, também, os dois números das duas primeiras hipóteses, isto é, (b) 28.509 análises (número total das glicemias, o tipo mais requisitado) e (c) 47.894 análises (capacidade operacional do autoanalisador). Realizada a comparação do custo unitário direto total de cada um dos processos verificou-se que o processo automático, mesmo utilizando o auto-analisador em suas capacidades quantitativa e qualitativa totais, teria para a maioria das análises um custo unitário direto total maior que o do processo manual. / Seven types of biochemical analyses were studied (glucose, creatinine, urea, sodium & potassium, uric acid, total proteins and calcium), in orden to design and test a methodology aiming the comparison of total unitary direct cost of quantitative biochemical analyses between a manual process and an automatic one in the Clinical Analysis Laboratory (LAC) of Hospital Universitário from the University of São Paulo (HU). The specific objectives were a) to aply the methodology in the LAC, b) to determine wether the autoanalyzer was adequate for routine work, c) to measure the theorical time spent for each one of the processes - manual and automatic - to satisfy the demand of all the analyses accomplished during 1989, and d) to simulate a model of analyses for hypothetical situations in order to test its sensitivity. A specific methodoly was designed in order to evaluate the total unitary direct cost of each of the biochemical tests and to find out which of them had the lowest values. A side observation dealt with the adequacy to HU routine of the equipment used for the automatic process. All studies were done in 1989. The sample was determined with statistical tools, the time of manual labor was chronometered and the data related to supplies, maintenance and depreciation were gathered from their bidding and/or acquisition processes. To obtain the different total unitary direct costs, a comparison among relevant costs from the processes was established. The total unitary direct costs from the manual processes were lower than the automatic ones, except for sodium & potassium. If all 7 types were done by both processes, the automatic process would have taken less time than the manual one. These findings were different from what was expected, since costs for manual processes were lower than those for automatic ones. Therefore, the research was redesigned, to add 5 new hypothetic situations: a) the 7 types equaled 28509 analyses (total of glukemia tests, the one with the largest demand); b) the 5 types equaled 47894 analyses (operational capacity of the autoanalyzer) and c) under the false assumption that cholesterol, bilirubina, iron and triglycerides were done using autoanalyzer, three situations were simulated: (a) the actual number of analyses done in 1989; (b) 28509 analyses (see a above) and (c) 47894 (see b above). Comparing the total unitary direct cost of each of the processes, it was observed that for the automatic process, even using the autoanalyzer in full capacity (quantitative and qualitative), it would be greater than for the the manual process, for most cases.

A condução de processos de falência ou de recuperação geram custos, principalmente, aos seus participantes diretos: credores e devedora. Esses custos são chamados custos de falência e são classificados em diretos e indiretos. Os custos diretos são representados pelas despesas administrativas do processo jurídico, tais como honorários do administrador judicial, custas e despesas judiciais. Os indiretos são os custos de oportunidade incorridos para os participantes devido à participação em processos de falência ou de recuperação, tais como a dificuldade em obter crédito, ou o tempo despendido no processo. Admitindo-se a presença desses custos, este trabalho objetivou identificar, mensurar e classificar os custos de falência para os participantes diretos desses processos (devedor e credores) conduzidos sob a legislação falimentar brasileira a fim de compará-los aos custos encontrados em trabalhos internacionais que trataram sobre o tema. Por meio da consulta de processos de falência e de recuperação judicial nas comarcas de São Paulo-SP, Belo Horizonte-MG e Contagem-MG, foi possível coletar os dados necessários para o desenvolvimento desta pesquisa. Como resultados principais foram encontrados que os desembolsos ocorridos nos processos de falência foram de em média 35% do ativo final da falida, os ativos das falidas perderam, em média 47% do valor, a taxa de recuperação total dos credores foi de, em média, 12% e os processos duraram 9 anos, em média. Em relação aos processos de recuperação, os custos diretos foram de, em média, 26% do ativo inicial da recuperanda, a taxa de recuperação dos credores foi, em média, de 25% e a duração de processos foi de 4 anos, em média. A análise dos resultados conduziu à indicação de que o processo falimentar brasileira é moroso e oneroso, considerando-se os resultados encontrados nos estudos internacionais utilizados como parâmetro, e que a dificuldade em se maximizar o valor do ativo da falida e ressarcir credores em ambos os procedimentos é um desafio não somente para o Brasil. / The procedure of bankruptcy generates direct and indirect costs of bankruptcy to its participants. Direct costs are represented by the expenses incurred during the legal procedure, such as trustee\'s fees, legal costs and expenses. The indirect costs are the opportunity costs incurred for the participants due to participation in liquidation or reorganization. Assuming the presence of these costs, this study aimed to identify, measure and classify bankruptcy costs of Brazilian bankruptcy law to direct participants of proceedings (debtor and creditors) and to compare them to the costs found in international studies that treated on the subject. Through documentary research, it was possible to collect the necessary data for the development of research that had as its main results that the direct costs of liquidation represented in this sample, on average 11.63% of the initial asset of the bankrupt, and in the reorganization, these costs were average 25.46 % of the initial asset of the firm. The asset bankrupt companies lost an average of 46.84 % of the value. Regarding the creditor recovery rates in the liquidation it was, on average, 12.40 % and 25.36 % in the reorganization. The results led to the indication that the Brazilian bankruptcy law is slower than results of international studies and the difficulty in maximizing the value of the bankrupt\'s assets and repay creditors in both procedures is a challenge not only to Brazil.

M.Com. (Business Management) / As a result of the cost of new infrastructure and the effect it has on tariff structures in developing areas, the term "cost recovery" tends to have a negative connotation. The fact of the matter is that the capital cost of creating infrastructural services, as well as the cost of operating them, must be recovered. There is no easy way to cut back on existing services and programmes, to charge user fees, or to raise taxes. Yet failure to devise a rational and effective way of investing in public works, as well as appropriate cost recovery mechanisms, will surely prevent any significant improvement in the standard of living, as well as in the local and national economy ...

M.Com. (Business Management) / Large organisations, such as banks, compete through a variety of products, geography and services dimensions (Stenzel & Stenzel, 2004). Firms achieve sustainable competitive advantage if they are able to generate higher economic profits relative to competitors in the long-term. Market economics combined with relative strength in market and cost structure positions enhances the ability of a firm to generate superior economic profits (Besanko et al, 2004). Determining the use and allocation of investment resources is one of core and critical task strategic activity for management in a large firm. Firms use management accounting information to determine product profitability, understand cost drivers and the implication of investment decisions on the overall products and markets performance. This reports come from the premise that the extent use, accuracy and deeper understanding of management accounting information is crucial for strategic management of the firm. Product cost systems produces the cost side of this management information and thus its use can have a far-reaching implications for the firm. The study explores the various usage of product costs information and position product costing system in the context strategic management. The main of the study is to determine the key factors that management should consider when selecting a product cost system This was achieved by a comprehensive discussion of each product cost system type and implications of the cost associated with each product. Furthermore, the product cost systems are discussed in terms of the level of sophistication which increases or decrease the level of product cost system design complexity. The theoretical foundation was applied in the South African banking industry to practically illustrate the problem in the real-world, the importance of the study; demonstrate the complexity of product cost system in two-sided markets as well as implication of implementing an incorrect system. The research questions were tested and answered using quantitative techniques. Data was collected from a sample which represented the big four banks in South Africa primarily using a questionnaire. Purposive sampling technique was used.

Thesis Order to Pay Costs of Judgment Enforcement describes the most important aspects of judgment enforcement proceedings in relation to its costs and decisions about them, with focuses in more detail on the order to pay costs of judgment enforcement, as a specific mean of bailiff's decision. The first part deals with the judgment enforcement in general. There are explained the basic concepts relating to enforcement proceedings, which the thesis deals with, presented sources of enforcement law and for a better understanding to these chapters and necessary insight, there is also briefly outlined the actual course of enforcement proceedings. The thesis in its second part deals with the costs that the bailiff decides about with order to pay the costs of judgment enforcement, which are therefore essential part of the paper. Since the cost of judgment enforcement are widely discussed as very hot topic, the thesis deals with them in a more detailed way, taking into account not only the laws but also the case law regarding the amount and its compensation. The third part describes the actual area of bailiff decisions of cost of judgment enforcement and deals with different types of decisions, which determines the costs, depending on how the judgment enforcement proceeding ends. It deals with not only the...