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.

Vorliegende Dissertationsarbeit beinhaltet eine Abschätzung der durch adipositasattributable Erkrankungen verursachten direkten und indirekten Kosten für Deutschland im Jahr 2002. Nach Definition durch die WHO handelt es sich bei Adipositas um eine exzessive Vermehrung des Körperfettes mit signifikanten gesundheitlichen Konsequenzen (WHO 2008). Die Graduierung der Adipositas erfolgte nach der international anerkannten Einteilung der WHO mittels Body Mass Index. Diese Einteilung beinhaltet ein Mass welches das Körpergewicht in Relation zur Körpergrösse bewertet. Adipositasattributable Erkrankungen bezeichnen Krankheitsbilder welche in Ihrer Entstehung in eindeutigem kausalen Zusammenhang mit Adipositas gesehen werden können. Die in vorliegender Arbeit berücksichtigten adipositasattributablen Erkrankungen umfassen insgesamt 14 ICD-10-Diagnosen. Dazu zählen Diabetes mellitus, kardiovaskuläre Erkrankungen, Stoffwechselerkrankungen und verschiedene Karzinomerkrankungen. Anhand statistisch belegter Daten zur Prävalenz von Übergewicht und Adipositas, sowie relativer Risiken adipositasattributabler Erkrankungen wurden adipositasattributable Fraktionen ermittelt welche als Grundlage zur Berechnung der adipositasassoziierten Kosten dienten. Das relative Risiko gibt an, um welchen Betrag das Risiko an einer Krankheit zu erkranken bei einer exponierten Person gegenüber einer nicht exponierten Person erhöht ist. Die adipositasattributable Fraktion gibt denjenigen Anteil an den Fällen einer Erkrankung an welcher einem jeweiligen Risikofaktor zugeschrieben werden kann. Zur Berechnung der Kosten wurde der gesundheitsökonomisch anerkannte Top-Down-Ansatz verwendet. Bei dieser Methode der Berechnung der direkten und indirekten adipositasattributablen Kosten werden statistische Daten einer Gesamtpopulation zur Erhebung der globalen Kosten einer Erkrankung für einen bestimmten Zeitraum herangezogen. Die statistischen Daten werden dann auf einzelne Individuen durch Division durch die Gesamtpopulation herunter gerechnet. Die direkten Kosten beinhalten eine Bewertung der adipositasattributablen Morbidität mit Ressourcenverlusten durch unmittelbare finanzielle Aufwendungen. Dazu gehören beispielsweise Krankenhauskosten, Kosten für den Hausarzt und Medikamentenkosten. In vorliegender Studie umfassten die berechneten direkten Kosten Aufwendungen aufgrund von stationärer und ambulanter Versorgung, Rehabilitation und sonstige Kosten im Sinne von Verwaltungs, Forschungs und Ausbildungskosten. Zu den indirekten Kosten werden beispielsweise Kosten aufgrund verminderter Produktivität durch Morbidität und Produktivitätsausfall aufgrund von Mortalität gezählt. Unter indirekten Kosten wird der durch Krankheit, Invalidität oder vorzeitigen Tod entstehende Verlust an Wertschöpfungspotenzial verstanden. Dazu gehören beispielsweise Kosten aufgrund verminderter Produktivität durch Morbidität und Produktivitätsausfall aufgrund von Mortalität. Insgesamt bildeten die adipositasattributablen direkten und indirekten Kosten im Jahr 2002 ein Gesamtvolumen von 8.530.630.770 Euro. Dieser Betrag entsprach cirka 0,5% des Bruttoinlandproduktes desselben Jahres mit cirka 2107,3 Mrd. Euro sowie cirka 3.8 % der gesamten Krankheitskosten für Deutschland im Jahr 2002. Diese beliefen sich auf einen Gesamtbetrag von 223,6 Mrd. Euro (statistisches Bundesamt). Die direkten Kosten bildeten mit 4.548.510.697 Euro (53%) einen etwas grösseren Anteil im Gegensatz zu den indirekten Kosten welche sich auf insgesamt 4.079.515.331 Euro (47%) beliefen. Die direkten adipositasattributablen Kosten wurden bei beiden Geschlechtern zum größten Teil durch ambulante Behandlung verursacht. Insgesamt entstand dabei im Jahr 2002 ein Betrag von 2.676.233.336 Euro was einem Anteil von 61% an den gesamten direkten Kosten entsprach. Bei den indirekten Kosten entfiel der grösste Anteil adipositasattributabler Kosten bei bezahlter sowie unbezahlter Tätigkeit auf Mortalität. Bei bezahlter Arbeit belief sich der Betrag auf 801.277.741 Euro und bei unbezahlter Arbeit auf einen Betrag von 2.007.341.715 Euro. Bei einer Analyse der direkten und indirekten Kosten nach ICD-10-Diagnose zeigte sich, dass bei den direkten Kosten der grösste Anteil der finanziellen Aufwendungen auf Diabetes Mellitus (E11) mit 1.404.943.170 Euro (31%) und auf Hypertonie (I10-I15) mit 1.190.444.553 Euro (26%) entfiel. Weitere 15% der Kosten wurden mit 712.546.029 Euro durch Adipositas und sonstige Überernährung (E65-E68) verursacht, wobei Frauen mit 450.982.438 Euro (65%) gegenüber Männern mit 261.563.591 (35%) etwa doppelt so viele Kosten verursachten. 14% der Kosten entfielen auf die ICD-10-Diagnose Koronare Herzkrankheit (I20-I25) mit insgesamt 643.601.949 Euro. Die adipositasattributablen indirekten Kosten wurden zum größten Teil durch koronare Herzkrankheit (I20-I25) mit 1.539.009.232.198 Euro verursacht. Dieser Betrag entsprach einem Anteil von 37% an den gesamten indirekten Kosten. Gefolgt wurde die Diagnose koronare Herzkrankheit (I20-I25) von der ICD-10-Diagnose Hypertonie (I10-I15), welche mit 535.794.685 Euro (12%) lediglich ein Drittel der Kosten für koronare Herzkrankheit betrug. Den drittgrössten Posten innerhalb der indirekten Kosten bildete die ICD-10-Diagnose Diabetes Mellitus (E11) mit 441.400.365 Euro (9%). Insgesamt zeigte sich dass Herz-Kreislauferkrankungen und Diabetes Mellitus bei Männern und Frauen zu den Hauptverursachern der adipositasattributablen direkten und indirekten Kosten zählten. Speziell für diese Krankheitsgruppen weisen die Ergebnisse dieser Studie darauf hin, dass in Deutschland ein relevantes Potential für langfristige Kosteneinsparungen durch Präventionsmaßnahmen zur Vermeidung oder Verminderung von Übergewicht besteht. Daher sollte vorliegende Studie dazu anregen kosten-effektive Präventionsmaßnahmen weiter zu entwickeln, zu vertiefen und schnellstmöglich umzusetzen.

Abstrakt Titel: SUHF-modellen Nivå: C-uppsats i ämnet företagsekonomi Författare: Ann-Sofie Magnusson Handledare: Jan Svanberg Datum: 2013 – juni Syfte: Syftet med studien är att utforska hur SUHF-modellen är uppbyggd och om övergången till SUHF-modellen har lett till att forskningsfinansiärernas förtroende för lärosätenas redovisning av indirekta kostnader har förbättrats. Metod: I studien har en hermeneutisk kvalitativ metod med förstående epistemologi använts. Metoden innehöll en induktiv empirisk prövning av problemformuleringen. Den induktiva empiriska undersökningen bestod av semi-strukturerade intervjuer med fyra lärosäten och fyra forskningsfinansiärer. Resultat och slutsats: Studien visar att SUHF-modellen inte är tillräckligt tydlig när det gäller gränsdragningen mellan vilka kostnader som är direkta respektive indirekta. Kommunikationen och samarbetet mellan parterna har ökat. Lärosätena upplever att förtroendet har ökat hos finansiärerna samtidigt som forskningsfinansiärernas upplevelse är olika, allt från minskat förtroende till ökat förtroende. Förslag till fortsatt forskning: Undersöka ytterligare forskningsfinansiärer och lärosäten för att kunna säkerställa att resultaten från denna studie är korrekta samt undersöka orsaken till varför förtroendet är oförändrat och dessutom har minskat hos forskningsfinansiärer efter införandet av SUHF-modellen. Nyckelord: SUHF-modell, full kostnadstäckning, indirekta kostnader, förtroende, engagemang, kommunikation, samarbete / Abstract Title: SUHF model Level: Final assignment for Bachelor Degree in Business Administration Author: Ann-Sofie Magnusson Supervisor: Jan Svanberg Date: 2013 - June Aim: The purpose of this study is to explore how the SUHF model is built and if the transition to the SUHF model has led to improvement of research funder’s confidence in the institutions´ accounting of indirect costs. Method: The study has been carried out with a qualitative hermeneutic approach with understanding epistemology. The method included an inductive empirical test of the problem formulation. The inductive empirical study consisted of semi-structured interviews with four universities and four research funders. Result and Conclusions: The study shows that the SUHF model is not sufficiently clear about the distinction between the costs that are direct and indirect. Communication and cooperation between the parties has increased. The universities feel that their confidence has improved among financiers while the research funders' experience is different, ranging from loss of confidence to increased confidence. Suggestions for future research: Investigate additional research funders and universities in order to ensure that the results from this study are reliable and investigate the reasons why the confidence is unchanged and also has reduced with research funders after the introduction of the SUHF model. Key words: SUHF model, full costs recovery, indirect costs, trust, commitment, communication, cooperation

Esse estudo tem por finalidade contribuir para a discussão e o aprimoramento da gestão econômica e do desenvolvimento de ferramentas de apoio à decisão estratégica para empresas de serviços de saúde suplementar. Com base nos fundamentos teóricos sobre serviços, serviços de saúde suplementar, gerenciamento estratégico de custos e sistemas ABC/ABM, o estudo propõe um modelo de sistema de gestão de custos indiretos em planos de saúde sob a óptica do ABC/ABM, que visa proporcionar aos gestores uma visão ampla sobre o desempenho econômico dos planos e dos clientes. Assim, este estudo pretende colaborar com o desenvolvimento desse setor, que tem sofrido nos últimos anos o impacto da evolução da tecnologia e da medicina, provocando a constante elevação dos custos da assistência à saúde. Com a finalidade de justificar o estudo, o modelo é testado com a sua implementação em uma operadora de planos de saúde, possibilitando a discussão sobre as conclusões obtidas em relação ao problema abordado. / The purpose of this study is to contribute towards the indirect cost management discussion and betterment of supplementary health care services companies as well as to strategic decision supporting tools development. On the basis of the theoretical beddings on services, supplementary health care services, strategic management of costs and ABC/ABM systems, this study proposes an indirect costs management model for health insurance based on the ABC/ABM optics that provide managers a wide vision on the economic performance of medical insurance plans and customers.Thus, this study intends to contribute towards this sector development that has been suffering in the last years the impact of the technology medicine evolution provoking constant rise on health care costs. In order to justify this study, the model is tested by its implementation in a medical insurance operator making possible the discussion about conclusions obtained from the approached problem.

Esse estudo tem por finalidade contribuir para a discussão e o aprimoramento da gestão econômica e do desenvolvimento de ferramentas de apoio à decisão estratégica para empresas de serviços de saúde suplementar. Com base nos fundamentos teóricos sobre serviços, serviços de saúde suplementar, gerenciamento estratégico de custos e sistemas ABC/ABM, o estudo propõe um modelo de sistema de gestão de custos indiretos em planos de saúde sob a óptica do ABC/ABM, que visa proporcionar aos gestores uma visão ampla sobre o desempenho econômico dos planos e dos clientes. Assim, este estudo pretende colaborar com o desenvolvimento desse setor, que tem sofrido nos últimos anos o impacto da evolução da tecnologia e da medicina, provocando a constante elevação dos custos da assistência à saúde. Com a finalidade de justificar o estudo, o modelo é testado com a sua implementação em uma operadora de planos de saúde, possibilitando a discussão sobre as conclusões obtidas em relação ao problema abordado. / The purpose of this study is to contribute towards the indirect cost management discussion and betterment of supplementary health care services companies as well as to strategic decision supporting tools development. On the basis of the theoretical beddings on services, supplementary health care services, strategic management of costs and ABC/ABM systems, this study proposes an indirect costs management model for health insurance based on the ABC/ABM optics that provide managers a wide vision on the economic performance of medical insurance plans and customers.Thus, this study intends to contribute towards this sector development that has been suffering in the last years the impact of the technology medicine evolution provoking constant rise on health care costs. In order to justify this study, the model is tested by its implementation in a medical insurance operator making possible the discussion about conclusions obtained from the approached problem.

Dissertation submitted in fulfilment of the requirements for the degree Master of Technology: Construction Management Department of the Built Environment in the Faculty of Construction Management and Quantity Surveying at the Cape Peninsula University of Technology 2014 / The construction industry contributes significantly to national economic growth and offers substantial opportunities for job creation; however the industry has continually been plagued by workplace accidents. Moreover, employers may not realize the economic magnitude of workplace injury and ill health arising from construction activities. These accidents represent a considerable economic and social burden to employers, employees and to society as a whole. Despite governments and organisations worldwide maintaining an on-going commitment towards establishing a working environment free of injury and disease, a great deal of construction accidents continues to frequent our society. Given the high rate of construction accidents experienced, employers are not entirely mindful of the actual costs of construction accidents, especially when considering the hidden or indirect costs of accidents. Various safety research efforts have attempted to quantify the true costs of worker injuries, however localised systematic information on cost of construction accidents at work is not readily available from administrative statistical data sources, therefore this study was carried out in order to estimate the costs, like lost workdays or lost income, are clearly visible and can readily be expressed in monetary value; for a large part however, economic consequences of accidents are somewhat hidden. Indirect costs following an accident may be disregarded, damage to the company image is difficult to quantify and pricing human suffering and health damage is subject to discussion. Nevertheless, it is possible to get an adequate insight into the costs of accidents and the potential benefits of accident prevention.

Esse estudo tem por finalidade contribuir para a discussão e o aprimoramento da gestão econômica e do desenvolvimento de ferramentas de apoio à decisão estratégica para empresas de serviços de saúde suplementar. Com base nos fundamentos teóricos sobre serviços, serviços de saúde suplementar, gerenciamento estratégico de custos e sistemas ABC/ABM, o estudo propõe um modelo de sistema de gestão de custos indiretos em planos de saúde sob a óptica do ABC/ABM, que visa proporcionar aos gestores uma visão ampla sobre o desempenho econômico dos planos e dos clientes. Assim, este estudo pretende colaborar com o desenvolvimento desse setor, que tem sofrido nos últimos anos o impacto da evolução da tecnologia e da medicina, provocando a constante elevação dos custos da assistência à saúde. Com a finalidade de justificar o estudo, o modelo é testado com a sua implementação em uma operadora de planos de saúde, possibilitando a discussão sobre as conclusões obtidas em relação ao problema abordado. / The purpose of this study is to contribute towards the indirect cost management discussion and betterment of supplementary health care services companies as well as to strategic decision supporting tools development. On the basis of the theoretical beddings on services, supplementary health care services, strategic management of costs and ABC/ABM systems, this study proposes an indirect costs management model for health insurance based on the ABC/ABM optics that provide managers a wide vision on the economic performance of medical insurance plans and customers.Thus, this study intends to contribute towards this sector development that has been suffering in the last years the impact of the technology medicine evolution provoking constant rise on health care costs. In order to justify this study, the model is tested by its implementation in a medical insurance operator making possible the discussion about conclusions obtained from the approached problem.

The aim of the diploma thesis Analysis of costs of a selected company using Activity Based Costing methods is to design a form of implementation of modern calculation methods for a selected company CIREX CZ, s.r.o. The analytical part is devoted to the introduction of the company and the products offered. The design part will be processed on the basis of outputs that result from strategic analyzes. The implementation of the calculation model consists of five stages, each stage will be discussed and analyzed separately. The diploma thesis sets out strategic initiatives that lead to eeting the objectives of the goal. The conclusion contains ecommendations and benefits that are associated with the implementation of the model in society.

This thesis deals with overheads in the construction business. The theoretical part of the work is focused on costs and their types, on cost management in the con-struction business and its overheads. In the practical section, the management of the overhead costs of the surveyed company is analyzed, a different method of calculation is proposed, and a subsequent comparison of the method used by the company and the method proposed. In conclusion, the company's recommenda-tions are for more effective monitoring of overheads.

The first part deals with the issue of overhead costs in a construction company. The theoretical part describes the project management, the issue of pricing and costing in civil engineering. In the practical part of the analysis is performed management overheads construction company and prepared a draft optimized management overheads. Subsequently been developed analysis of the selected company in terms of costs, revenues and profits. A questionnaire survey regarding calculations in construction companies on the basis of these analyzes was performed proposals for new surtax mode of construction company. Subsequently, the construction budget was drawn artwork using the old regime extras to construction companies as well as the budget has been prepared based on the works of new extras to directing construction company. Subsequently, the two budgets compared.