Interest in more accurate assignment of overhead costs to establish credible product/service cost profiles has assumed substantial prominence in much of the recent debates on management accounting practices. While the promotion of new cost management systems and in particular Activity Based Costing (ABC) has promised to address many of the perceived shortcomings of more traditional and long established techniques, the lack of its implementation success raises some concern as to the validity and value of these new system designs. A major purpose of this thesis is the development of a mathematical model that is capable of computing overhead allocations on the basis of organisational specific dimensions other than DLH.While almost all data bases suffer from data entry and omission errors, the information content contained in the data bases often forms the basis for management decisions without first confirming the accuracy of the data base content. The model has been successfully applied and tested to detect internal consistency and data element detail accuracy. Future research may test the applicability of the model with more diverse data bases to confirm its generalisability as an investigative as well as predictive model. / Doctor of Philosophy (PhD)

The purpose of this study was to examine the total direct costs of occupational injuries as they relate to workers compensation allocations within a self-insured firm. Through the use of a model, this study provides financial impact information for safety professionals by defining the total direct costs of occupational injuries. The investigator constructed a model which traced actual workers compensation allocations over a five year period at a division of Hewlett-Packard in Corvallis, Oregon. The objective of this model was to compare actual workers compensation cost history with that of adjusted workers compensation cost data to determine the total direct costs that occupational injuries have on the division's workers compensation cost allocations. This study indicated that injuries produce cost impacts to divisions well beyond the injury compensation costs reported by insurance carrier payment summaries. The study at this specific Hewlett-Packard division in Oregon indicated total costs at 1.7 to 1.9 times the actual cost of workers compensation reimbursements. This study supports the need to continue research efforts that will further refine the identification of total injury costs and the impact these losses have on the business performance of a company. / Graduation date: 1993

Background: Rottne Industri is a Swedish heavy machinery manufacturer whose production process is divided in three manufacturing plants. The production takes place in the facilities of Stensele and Lenhovda while the one at Rottne is also used for the final assembly. Ten suppliers provide steel materials to each facility translating to relatively high transportation costs which may be reduced by adopting a more centralized structure. Purpose: The purpose of this paper is to identify the transportation costs between the steel suppliers and the three manufacturing plants at Stensele, Lenhovda and Rottne as well as the freight transportation costs for components from Stensele and Lenhovda to Rottne. Moreover, the research seeks to analyze the difference in transportation costs if Rottne Industri was to centralize all its activities into one single manufacturing facility at Rottne. Finally, the authors aim to identify the environmental cost related to freight transportation in order to evaluate the total transportation cost difference between the two scenarios. Method: The Master thesis focuses on an instrumental case study on a single company. Qualitative and quantitative research methods are used for the necessary data collection to bring up a broader picture of Rottne Industri transportation costs and how it will change in a different organizational structure. Results: The studied company would reduce its freight transportation cost from 2 471 735 SEK of the current decentralized structure to 398 265 SEK of the centralized one. The environmental cost would decrease by 91% (20 420 SEK) due to the decrease of material flow. Therefore Rottne Industri would reduce its total transportation costs by 84% by centralizing its manufacturing structure, for a monetary value estimated at 2 095 860 SEK. However these results contradict part of the theoretical framework concerning the advantages and the disadvantages of centralization and decentralization, as the new centralized structure appears to be more easily manageable while reducing the transportation costs from the different suppliers. Therefore further researches are required as a broader approach on the effects of switch in the organizational structure at Rottne Industri.

Foreign aid is the subject in development economics that created controversies about its influences on the economy of the recipient countries. This study is an attempt to explain the effects that aid may have on trade, with a focus on the trade costs associated with the creation of business ties. Tied aid creates incentives for the developing countries to keep positive trading relationships with their donors, mainly because of the diminishing trad-ing costs associated with long term contacts. Subsequently, programs related to infra-structure and trade enforcement have been launched, that work towards the integration of the Least Developing Countries into the world economy.This study includes the analysis of the trade flows and foreign aid disbursement be-tween the “Group of Seven” countries (G7) and the Least Developing Countries, for a time span of 22 years (1988-2009). The results show that aid does have a significant ef-fect on the trade flows between the developed and developing countries. The explana-tion to this is related to the trading costs and the infrastructure development that tends to diminish the costs linked to distance- and border-related issues, and the sunk costs of market research and entry. In accordance, the distance coefficient is smaller after 1997, as result of decreased trade costs and increased export flows from recipients to donors.

America's reliance on foreign oil has raised economic and national security issues, and in turn the U.S. has been active in reducing its dependence on foreign oil to mitigate these issues. Also, the U.S. Navy has been instrumental in driving bio-fuel research and production by setting an ambitious goal to purchase 336M gallons of bio-fuel by 2020. The production of microalgae biomass is a promising field which may be able to meet these demands. The utilization of microalgae for the production of bio-fuel requires the implementation of efficient culturing processes to maximize production and reduce costs. Therefore, three discrete rate event simulation models were developed to analyze different scaling scenarios and determine total costs associated with each scenario. Three scaling scenarios were identified by this analysis and included a stepwise, volume batching and intense culturing process. A base case and potential best case were considered in which the culturing duration, lipid content and lipid induction period were adjusted. A what-if analysis was conducted which identified and reduced capital and operational costs contributing greatly to total costs. An NPV analysis was performed for each scenario to identify the risk associated with future cash flows. The research findings indicate that the intense culturing scaling scenario yielded the greatest model throughput and least total cost for both the base case and potential best case. However, this increased productivity and cost reduction were not significantly greater than the productivity generated by the stepwise scaling scenario, suggesting that the implementation of flat plate bio-reactors in the intense culturing process may be non-advantageous given the increased operational costs of these devices. The volume batching scenario yielded the greatest total cost L^-1 of microalgae bio-oil for both, indicating an inefficient process. The scaling scenarios of the base case and potential best case yielded negative NPV's while the stepwise and intense culturing scenarios of the what-if analysis generated positive NPV's. The base case is based on current technological advances, biological limitations and costs of microalgae production therefore, a negative NPV suggests that utilizing microalgae for bio-fuel production is not an economically feasible project at this time.

No description available.

This dissertation addresses the issue of cost subadditivity of two Canadian telecommunications carriers, Bell Canada and Alberta Government Telephones (AGT). Multi-output, multi-input models of the production structure of Bell Canada and AGT are estimated under various alternative hypotheses. Subadditivity tests are conducted for both these companies in order to increase understanding of the issues concerning the deregulation of the Canadian telecommunications network and to assist policy makers in their decisions. / The hypothesis that both Bell Canada and AGT are natural monopolies cannot be rejected. Important cost savings are realized from having each of these firms alone in their respective markets producing the total of toll and local calls. Allowing competition in AGT's market would increase costs by approximately 20%, while costs in Bell Canada's market would increase by twice as much. It is found that Bell Canada's cost savings, though still quite important, are significantly reduced after 1983. Apparently, the high adjustment costs that Bell Canada incurs in installing new capital equipment, its organizational restructuring that followed the liberalization of customer premises equipment in 1982 as well as the recent technological changes may explain this turn-about in Bell Canada's cost structure. / We conclude that the 1985 Canadian Radio-Television and Telecommunications Commission's (CRTC) decision not to deregulate Bell Canada's long distance public voice monopoly market (MTS and WATS) was socially optimal.

No description available.

Within the prefabrication industry, Kit homes have had a long history of success within the twentieth century. Kit homes are houses whose components are manufactured using a panelized or pre-cut prefabrication system, are numbered, packaged and shipped to the building site for erection. Among the different strategies in purchasing a manufactured house, buying a house as a kit has a great potential for self-help assembly. Since about one third of the cost of construction is labor costs, the author has investigated the option of self-help building using Kit homes, to eliminate the labor cost and thus further reduce the construction cost. / In order to study the Kit home potential and costs when bought from, and assembled by the manufacturer, four manufacturers of prefabricated homes who offer Kit homes were visited. In order to study the Kit home potential and costs when assembled by the buyer, the building process of a self-helper was researched and documented. (Abstract shortened by UMI.)

The primary energy costs of building materials and structures are discussed and comparisons are made between typical dwelling types. The economics of alternative wall, roof and floor constructions, providing various levels of insulationy are examined. Costs are assessed for a number of periods from 1970 to early 1980 for heating by gas and night rate electricity. The effect of price changes-on the economic attractiveness of insulation is investigated and the likely effects of future price rises are considered. It is concluded that, in certain circumstances, higher levels of insulation than those normally used in the UK have been economically attractive for the last few years and may possibly become more so. A survey of over fifty local authority houses with central heating, carried out by the author in Spring 1978, is described. Three types of houses of similar size were involved, having gas-fired 'wet' systems, and ducted warm air heating from electric storage and gas-fired units respectively. The survey was designed to determine certain aspects of occupant behaviour relevant to fuel consumption. Using regression techniques, relationships are obtained which explain more than two thirds of the variance of mean useful energy input rate between the houses of a given type in cold weather in terms of hours of use of central heating window opening habits, and for warm air heating, the closing of outlet registers. It was also revealed that for the house types with gas-fired heating the number of hours of use of the central heating was strongly influenced by household size and occupancy patterns. The implications for building design of the effects of occupant behaviour and of financial and energy costs are discussed.