Companies need different information about their operations, so that they can make better decisions and be more effective in the business world. One way to obtain that information is through looking at how costs are assigned to different cost objects, such as products or services. Of special interest is the allocation of indirect costs, because if these costs make up an important part of an organisation, then grasping them will help the firm be more competitive and respond better to customers and their needs. One method of allocating indirect costs is called activity based costing, or ABC, and it looks upon what activities that are being performed by a company, how much they cost based on resource usage, what drives the costs, and most importantly, it assigns these ex-penses to products/services. The aim of this thesis has been to investigate whether the ABC method can be applied in an event organising company. In order to reach the purpose we have used the example of Elmia AB, an event and trade show organiser situated in Jönköping, Sweden. The focus of our investigation was exhibition stands used in trade shows. We have come to the conclusion that activity based costing is applicable when it comes to event organisers in the sense that it is possible to identify major activities and depict re-sources. However, problems emerge when trying to estimate costs of resources because it is hard to know in advance what customers want, and therefore one cannot clearly distin-guish or set fixed and variable costs, nor can one easily cope with problems of unused ca-pacity, that is resources that are supplied but not used. This is especially the case with cus-tomised exhibition stands. The process is somewhat easier when it comes to standardised offerings, because they are less complicated since they are already set and cannot be much altered by the customers. Furthermore, cost drivers can be applied in this setting, at least theoretically because they provide help in determining what processes the customers might find important. On the other hand, they might be rather difficult to measure. Finally, the actual assigning of costs to cost objects is hard, because for the complex solutions, one cannot easily find common activities across different stands, but this can be easier to do when exhibition stand pack-ages are standardised and demand is better traceable. We have based our results on one company as a generalisation of event organisers as a whole, and we can argue that the example that we have chosen can be a good representa-tive of this particular branch of the service industry, because it shows how important indi-rect costs are to this dynamic business and also it reveals the importance of customers and their role when applying activity based costing to the environment. However, in order to have a complete conclusion with respect to our aim, more research is needed in other event and trade show organising firms because there are company specific situations in terms of size, structure, culture, etc, of a company that makes ABC a special case that changes ac-cording to different objectives of different users.

<p>Companies need different information about their operations, so that they can make better decisions and be more effective in the business world. One way to obtain that information is through looking at how costs are assigned to different cost objects, such as products or services. Of special interest is the allocation of indirect costs, because if these costs make up an important part of an organisation, then grasping them will help the firm be more competitive and respond better to customers and their needs.</p><p>One method of allocating indirect costs is called activity based costing, or ABC, and it looks upon what activities that are being performed by a company, how much they cost based on resource usage, what drives the costs, and most importantly, it assigns these ex-penses to products/services.</p><p>The aim of this thesis has been to investigate whether the ABC method can be applied in an event organising company. In order to reach the purpose we have used the example of Elmia AB, an event and trade show organiser situated in Jönköping, Sweden. The focus of our investigation was exhibition stands used in trade shows.</p><p>We have come to the conclusion that activity based costing is applicable when it comes to event organisers in the sense that it is possible to identify major activities and depict re-sources. However, problems emerge when trying to estimate costs of resources because it is hard to know in advance what customers want, and therefore one cannot clearly distin-guish or set fixed and variable costs, nor can one easily cope with problems of unused ca-pacity, that is resources that are supplied but not used. This is especially the case with cus-tomised exhibition stands. The process is somewhat easier when it comes to standardised offerings, because they are less complicated since they are already set and cannot be much altered by the customers. Furthermore, cost drivers can be applied in this setting, at least theoretically because they provide help in determining what processes the customers might find important. On the other hand, they might be rather difficult to measure. Finally, the actual assigning of costs to cost objects is hard, because for the complex solutions, one cannot easily find common activities across different stands, but this can be easier to do when exhibition stand pack-ages are standardised and demand is better traceable.</p><p>We have based our results on one company as a generalisation of event organisers as a whole, and we can argue that the example that we have chosen can be a good representa-tive of this particular branch of the service industry, because it shows how important indi-rect costs are to this dynamic business and also it reveals the importance of customers and their role when applying activity based costing to the environment. However, in order to have a complete conclusion with respect to our aim, more research is needed in other event and trade show organising firms because there are company specific situations in terms of size, structure, culture, etc, of a company that makes ABC a special case that changes ac-cording to different objectives of different users.</p>

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.

Worldwide concerns over environmental issues and air travel’s continuous expansion have increased in recent years. This is due to rising carbon emissions caused by the aviation industry’s reliance on information technology and systems (IT/IS), which affects the environment. The review of the IT/IS and Green IT/IS investments evaluation literature has highlighted that there is a dearth of research on Green IT/IS evaluation regarding to the aviation industry. Most Green IT/IS evaluation studies focus mainly on benefits; however, cost is reported as one of the most crucial difficulties preventing organizations from adopting Green IT/IS. Generally, the focus is on the direct costs rather than the indirect costs because the latter are intangible and therefore hard to identify and quantify. However, they can have a great impact on the overall cost/budget and possibly on profitability. Although the traditional IS appraisal techniques are being used in the evaluation process, their incapability to capture the impact of intangibles and non-financial issues are apparent, which noticeably affects overall projects’ success. This research aim is to develop a model for Green IT/IS investments evaluation that enhances the understanding and management of the indirect cost associated with Green IT/IS investments within the aviation industry. The novel aspect of the model is its incorporation of the institutional theory, key internal organizational factors, together with human, organizational and environmental indirect cost factors into one model. This model was validated in the aviation industry in Thailand which had adopted and implemented Green IT/IS. The findings from an in-depth case study reveal that despite, Green IT/IS indirect costs not being perceived as costs and hence not being incorporated into the evaluation process, their effects remain, and lead to issues such as costs overruns, under-optimized budgets, and consequently projects failure. In addition, new Green IT/IS indirect cost factors have emerged which were missing from the current normative literature. Therefore, this research provides decision-makers with a useful model, a comprehensive taxonomy, a set of indirect cost factors that can be utilized during the evaluation process, and management strategies to assist in managing and controlling the impact of Green IT/IS indirect costs. Keywords: Green IT/IS Investments Evaluation, Indirect Costs, Costs Management, Costs overrun, Sustainability, Aviation Industry.

No description available.

No / The purpose of this paper is to utilize the existing theories and knowledge surrounding information systems (IS) evaluation and Green information technology (IT)/IS investments to develop a conceptual model for helping decision makers to overcome and reduce the impacts from Green IT/IS investment related to cost overruns or under-optimized budgets. The paper is discursive, based on the analysis and synthesis of literature pertaining to IS evaluation, Green IT/IS adoption and Sustainable/Green/CSR within an aviation context. Gaps in the preceding research have been identified, and a conceptual model is proposed. Additionally, further research and a methodology are suggested. The paper proposes a conceptual model that can identify factors including external factors derived from institutional theory, internal organizational factors, and a list of indirect costs associated with Green IT/IS investments for an aviation organization. As a conceptual paper, the study is limited to literature, identifying gaps, and proposing a model. The paper recommends further empirical validation of the proposed conceptual model. The conceptual model is helpful for decision makers within the aviation industry to enhance their understanding of the identification and management of indirect costs within the aviation context, which results in effective management of Green IT/IS indirect costs. The paper fills gaps in the knowledge of IS evaluation, Green IT/IS adoption/evaluation within aviation context through helping decision makers to understand, identify, and manage the associated indirect costs.

Quality of life and productivity are two important measures in health outcomes that usually require the use of self-reported surveys for accurate assessment. Measuring health-related quality of life (HRQOL) has been established as an important field in the past century, and many psychometrically validated instruments exist for both general and specific population use. Another health measure that has attracted a significant amount of attention in recent years, although there is no gold standard, is that of workforce productivity. Most productivity studies measure the amount of work loss incurred by employees in the form of absenteeism and presenteeism. A new survey that combines questions from existing HRQOL and workforce productivity surveys, the Health-Related Quality of Life and Work Productivity Questionnaire (HQWP), was constructed and tested using a descriptive, cross-sectional study of faculty and staff at a major research university. As expected, HRQOL and work loss were found to be negatively correlated. In addition, staff were found to have statistically higher levels of absenteeism than faculty, but faculty had higher levels of presenteeism. Using multivariate regression models on several measures of productivity, including both absenteeism and presenteeism, we concluded that mental health measures were stronger predictors of productivity than physical health measures for our overall sample, as well as faculty and staff groups separately. In addition, those who work extra hours to make up for lost production had significantly lower social function scores compared to those who do not. Other statistical analyses performed include PCA factor analyses on presenteeism covariates. Lastly, we performed economics analyses on the cost savings that could be achieved through health management programs to reduce absenteeism and presenteeism levels. A better understanding of reasons for absenteeism and presenteeism could help inform targeted workplace programs to reduce employer indirect costs related to lost productivity. Moreover, such programs could reduce rates of turnover due to increased employee satisfaction, as well as improve both quantity and quality of life years.

The aim of the thesis is to analyse costing, to asses the used costing methods in the company and to propose an improvement of the system of the costing in this company. The thesis is divided into 2 parts, the theoretical part and the practical part. In the practical part there is an analysis of costing of the company in the practical part. The result of this application is to compare the preliminary and final costing and the analysis of a variance.

The thesis is focused on issues of effective cost control. It, in detail, discusses the structure and dividing of costs and introduces the main instrument of cost control - calculations. The first part of the thesis covers theoretical findings concerning the given issue. The second part is comprised of cost control analysis in a particular manufacturing company. In conclusion, the present method of cost calculation in use is evaluated and the new method is proposed.

Diploma thesis deals with an evaluation of indirect costs as a competitive factor in the construction industry. Notions like construction market, construction company, costs, their structuring and the way of their calculation, then competition, competitive advantage and competitiveness are theoretically defined in the first part of the thesis. The second part of the thesis deals with an evaluation of the questionnaire survey and the guided interviews. The questionnaire survey results and the results of guided interviews are compared and subsequently, recommendations are determined at the end of the thesis.