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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Advantages of Marginal Costing as Compared to the Hour Rate or Normal Costing Now Used as the Basis of Price Determination in the Forms Division

Evans, Wayne W. 05 1900 (has links)
This thesis is designed to emphasize and illustrate that marginal costing is a tool of management that can make clear the how, when, why, and wherefor of the price determining affect and its results.
2

Avaliação da mitigação das emissões de CO2 para uma refinaria de petróleo no Brasil / Assessment of CO2 emissions mitigation for a Brazilian oil refinery

Chan, Wai Nam, 1964- 27 August 2018 (has links)
Orientador: Arnaldo Cesar da Silva Walter / Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Mecânica / Made available in DSpace on 2018-08-27T02:05:23Z (GMT). No. of bitstreams: 1 Chan_WaiNam_D.pdf: 5639561 bytes, checksum: 8279f99a0c7e8cb37a6663e0035244bd (MD5) Previous issue date: 2015 / Resumo: Atualmente o setor de refino de petróleo é responsável por cerca de 5% do total das emissões de CO2 relacionadas ao uso de energia no Brasil. O objetivo principal desta tese é avaliar as opções de mitigação de CO2 e seus respectivos custos para a REPLAN, que é a maior refinaria nacional. A revisão bibliográfica, a obtenção de informações adicionais na refinaria e a análise crítica das informações obtidas possibilitaram realizar uma prospecção de tecnologias de mitigação de emissões de CO2 para a indústria de refino. Através da utilização do conceito de Custo Marginal de Abatimento foi possível realizar a análise econômica das opções de mitigação de CO2 existentes na REPLAN. Os resultados mostram que melhorias de eficiência energética e substituição de combustível representam as estratégias mais promissoras para a redução das emissões de CO2 no curto prazo. Os custos de abatimento estimados são negativos (média de -130 US$/t CO2), o que significa que as medidas já são atrativas e poderiam ser implementadas imediatamente. Entretanto, o potencial global de redução é relativamente baixo (0,23 milhão de t CO2/ano, ou 6% do total das emissões). É mostrado ainda que a técnica de captura e armazenamento de carbono (CCS) oferece potencial para reduções mais significativas de emissões no longo prazo (até 1,62 milhão de t CO2/ano, ou 43% do total das emissões), mas os custos são bem maiores e, no cenário considerado, se situam na faixa de 64-162 US$/t de CO2, dependendo da fonte de emissão de CO2 (regeneradores de unidades de craqueamento catalítico ou unidades de geração de hidrogênio) e da tecnologia considerada para a captura de CO2 (oxi-combustão ou pós-combustão). Nesta tese é mostrado que as oportunidades remanescentes de melhoria de eficiência energética são limitadas na REPLAN. Dessa forma, CCS seria tecnicamente viável para reduzir as emissões de CO2, mas há uma série de questões políticas, legais, financeiras e técnicas que precisam ser superadas. Em caso de um cenário de restrição de emissões de gases de efeito estufa no Brasil, uma opção é considerar uma estratégia de mitigação de CO2 em duas etapas. A implementação de CCS poderia ser adiada para um período após 2020 até que a tecnologia se torne economicamente viável. Finalmente, o estudo de caso da REPLAN pode ser considerado como um plano de ação replicável para outras refinarias brasileiras / Abstract: Currently the oil refining sector is responsible for approximately 5% of Brazilian energy related CO2 emissions. The main objective of this thesis is to evaluate the CO2 mitigation options and their costs to REPLAN, which is the largest national refinery. The literature review, the achievement of additional information at the refinery and the critical analysis of information enabled to conduct a survey of CO2 emissions mitigation technologies for the refining industry. By using the concept of Marginal Abatement Cost it was possible to conduct an economic analysis of existing CO2 mitigation options at REPLAN. The results show that energy efficiency improvements and fuel substitution represent the most promising strategies for reducing CO2 emissions in the short term. The estimated abatement costs are negative (on average, about -130 US$/t CO2), meaning that the measures are already cost-effective and could be implemented immediately. However, the overall abatement potential is relatively low (0.23 million t CO2/year, or 6% of the total emissions). It is further shown that the technique of carbon capture and storage (CCS) offers the potential for more significant emission reductions in the long term (up to 1.62 million t CO2/year, or 43% of the total emissions), but costs are much higher and, in the considered scenario, are in the range of US$ 65-164/t CO2, depending on the CO2 emission source (regenerators of catalytic cracking units or hydrogen production units) and the CO2 capture technology considered (oxyfuel combustion or post-combustion). In this thesis it is shown that remaining opportunities of energy efficiency improvement are limited at REPLAN. Thus, CCS would be technically feasible to reduce CO2 emissions, but there are a number of political, legal, financial and technical issues that must be overcome. In case of a scenario with restriction of greenhouse gas emissions in Brazil, one option is to consider a two-step CO2 mitigation strategy. CCS implementation could be postponed for a period after 2020 until the technology becomes economically viable. Finally, the case study of REPLAN can be considered as a replicable action plan to other Brazilian refineries / Doutorado / Planejamento de Sistemas Energeticos / Doutor em Planejamento de Sistemas Energéticos
3

Aplikace vybraných metod kalkulací ve společnosti Friall s.r.o. / Application of selected calculation methods in Friall s.r.o.

Kunclová, Kristýna January 2010 (has links)
Goal of this diploma thesis is to analyze calculations and their managing in Friall s. r. o. At first the costs are examined from the global angle -- their structure and evidence is described. The rest of thesis is connected with calculations. It analyzes present calculation system and draws up remaining two calculations method that are recommended in the latest theoretical sources. At the end of the thesis some modifications that follow from the done computation are suggested.
4

Įmonės pelno-išlaidų-veiklos apimties vertinimas / The cost-volume-profit evaluation of the company

Marčiulionytė, Asta 26 June 2014 (has links)
Pelningumo siekimas yra pagrindinis verslo įmonės tikslas, dažnai lemiantis vadovų pasirinkimą sprendžiant problemas susijusias su pardavimo kainomis, įvairiomis išlaidomis. Pelno-išlaidų-veiklos apimties vertinimas teikia apibendrinantį planavimo proceso vaizdą ir išlaidų kitimo supratimą, todėl gauta informacija yra nepakeičiama, siekiant užtikrinti racionalų įmonės valdymą. Šio darbo tikslas – išanalizavus pelno-išlaidų-veiklos apimties metodologiją, atlikti įmonės pelno-išlaidų-veiklos apimties vertinimą ir sudaryti modelį, leidžiantį efektyviai planuoti ir analizuoti įmonės kaštų, veiklos apimties ir pelno ryšį. Taigi, šio darbo objektas-įmonės pelningumas, jo priklausomybė nuo įmonės pajamų, kaštų ir veiklos apimties. Siekiant įgyvendinti darbo tikslą, keliami tokie uždaviniai: išanalizuoti pelno-išlaidų-veiklos apimties vertinimo metodologiją, suformuoti prielaidas pelno-išlaidų-veiklos apimties vertinimo modeliavimui, atlikti įmonės pelno-išlaidų-veiklos apimties vertinimą, bei sudaryti pelno-išlaidų-veiklos apimties vertinimo modelį. Darbą sudaro trys pagrindinės dalys: metodologinė, analitinė ir rezultatų. Pirmojoje darbo dalyje nagrinėjami pelno-išlaidų-veiklos apimties vertinimo metodologijos aspektai-pateikiamos analizės prielaidos, vertinimo reikšmė ir galimybės. Antrasis darbo skyrius apima prielaidų pelno-išlaidų-veiklos apimties vertinimo modeliavimui analizę: tiriami ir lyginami pelno-išlaidų-veiklos apimties vertinimo modeliavimo metodai, bei pateikiama... [toliau žr. visą tekstą] / The main purpose of business enterprise is striving for profitability and this purpose usually decides the head‘s of enterprise choice when he tackles the problems about prices of sales and different expenses. Cost-volume-profit evaluation gives resumptive view about planning process and understanding of costs range so given information is irreplaceable because of trying to ensure rational management. The purpose of this work is to do cost-volume-profit evaluation and make a model according the analysis of cost-volume-profit methodology. This model will let to plan and analyse enterprise‘s cost, activity‘s size and profit‘s relation in effective way. So the object of this work is the profitability of an enterprise, its dependence from enterprises revenue, cost and activity‘s volume. In purpose to realize work‘s aim there are these objectives: to analyse cost-volume-profit evaluation methodology, to structure presumptions for cost-volume-profit evaluation modeling, to do enterprises cost-volume-profit evaluation and to make cost-volume-profit evaluation model. Three main parts makes this work: methodological, analytical, results. In the first part of this work there is an analyses of cost-volume-profit evaluation methodology‘s aspects, there are analysis presumptions, evaluations mean and possibilities. The second part includes presumptions analysis to cost-volume-profit evaluation modeling: here are researched and compared cost-volume-profit evaluation modeling methods and is... [to full text]

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