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Cost Accounting System Design: The Impact of Competition on Cost Allocation and Cost ManagementMs Sandra-lee Wallace Unknown Date (has links)
No description available.
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Conceptual Cost Estimating Of Urban Railway System ProjectsOntepeli, Mehmet Bahadir 01 June 2005 (has links) (PDF)
Conceptual cost estimates play a crucial role on initial project decisions although scope is not finalized and very limited design information is available during early project stages. At these stages, cost estimates are needed by the owner, contractor, designer or the lending organization for several purposes including / determination of feasibility of a project, financial evaluation of a number of alternative projects or establishment of an initial budget. Conceptual cost estimates are not expected to be precise, since project scope is not finalized and very limited design information is available during the pre-design stages of a project. However / a quick, inexpensive and reasonably accurate estimate is needed based on the available information. In this study, conceptual cost estimating models will be developed for urban railway systems using data of projects from Turkey. The accuracy of the models and advantages of the study will be discussed.
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Structured arrows : a type-based framework for structured parallelismCastro, David January 2018 (has links)
This thesis deals with the important problem of parallelising sequential code. Despite the importance of parallelism in modern computing, writing parallel software still relies on many low-level and often error-prone approaches. These low-level approaches can lead to serious execution problems such as deadlocks and race conditions. Due to the non-deterministic behaviour of most parallel programs, testing parallel software can be both tedious and time-consuming. A way of providing guarantees of correctness for parallel programs would therefore provide significant benefit. Moreover, even if we ignore the problem of correctness, achieving good speedups is not straightforward, since this generally involves rewriting a program to consider a (possibly large) number of alternative parallelisations. This thesis argues that new languages and frameworks are needed. These language and frameworks must not only support high-level parallel programming constructs, but must also provide predictable cost models for these parallel constructs. Moreover, they need to be built around solid, well-understood theories that ensure that: (a) changes to the source code will not change the functional behaviour of a program, and (b) the speedup obtained by doing the necessary changes is predictable. Algorithmic skeletons are parametric implementations of common patterns of parallelism that provide good abstractions for creating new high-level languages, and also support frameworks for parallel computing that satisfy the correctness and predictability requirements that we require. This thesis presents a new type-based framework, based on the connection between structured parallelism and structured patterns of recursion, that provides parallel structures as type abstractions that can be used to statically parallelise a program. Specifically, this thesis exploits hylomorphisms as a single, unifying construct to represent the functional behaviour of parallel programs, and to perform correct code rewritings between alternative parallel implementations, represented as algorithmic skeletons. This thesis also defines a mechanism for deriving cost models for parallel constructs from a queue-based operational semantics. In this way, we can provide strong static guarantees about the correctness of a parallel program, while simultaneously achieving predictable speedups.
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Custos em empresas de serviços ambientais: estudo de casoTsurumaki, Kazuyochi 02 June 2008 (has links)
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Previous issue date: 2008-06-02 / The study has as main objective explore the characteristics of the activities of services and understand how they should be handled by systems cost, as the scenario of the world economy in recent decades has led the service sector to a level higher than the sectors of industry and Agriculture. In other words, services are the activities that most grew in most developed and developing countries highlighting itself as an activity generator of wealth. Thus, it is necessary to the understanding of the major systems of cost and identifying the differences between the product service and product manufacturing. Through analysis of the system of funding of Ecosorb SA Tecnologia em Proteção Ambiental, object of case study, it was possible, using interviews, verification of documents and analysis of reports, understand premises, attributes and operation of the system costing adopted by the company. The economic development and globalization have created a competitive environment and therefore the market has become more disputed. In this environment, companies that have a need to control their costs have a competitive advantage and survival / O trabalho tem como principal objetivo explorar as características das atividades de serviços e entender como elas devem ser tratadas pelos sistemas de custeio, visto que o cenário da economia mundial nas últimas décadas tem levado o setor de serviços a um patamar superior aos setores da indústria e agricultura. Ou seja, os serviços são as atividades que mais cresceram na maioria dos países desenvolvidos e em desenvolvimento destacando-se como uma atividade geradora de riqueza. Para tanto, faz-se necessário o entendimento dos principais sistemas de custeio e a identificação das diferenças entre o produto serviço e o produto manufatura. Por meio da análise do sistema de custeio da Ecosorb SA Tecnologia em Proteção Ambiental, objeto de estudo de caso, foi possível utilizando-se de entrevistas, verificação de documentos e análise de relatórios, entender premissas, atributos e funcionamento do sistema de custeio adotado pela empresa. O desenvolvimento econômico e a globalização criaram um ambiente competitivo e consequentemente o mercado passou a ser mais disputado. Neste ambiente, as empresas que tiverem um controle preciso dos seus custos têm uma vantagem competitiva e de sobrevivência
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