Availability of historical unit cost data is an important factor in developing accurate project cost estimates. State highway agencies (SHAs) collect data on historical bids and/or production rates, crew sizes and mixes, material costs, and equipment costs, including contractor overhead and profit. The objective of this research is to create a framework to define a standardized and a systematic approach for developing unit costs for construction project estimating. A literature review was conducted that provided an overview of estimating techniques used in project estimating, estimation guidelines maintained by SHAs, and information systems used in the estimation process. After gaining a broad overview of the industry‘s approach to unit cost development, a survey was then conducted. The purpose of the survey was to identify the state of practice in SHAs for unit cost development. The survey helped to identify SHAs doing considerable work in unit cost development and interviews were conducted with these agencies to know their unit cost development process in detail. The results from survey and the interviews were then used in defining the framework. The framework provides a standardized way to use historical data for preparing construction project estimates.

No / The purpose of this paper is to present a critical viewpoint on the negative aspects of market, price and cost transparencies to consumers in terms of its costs. It adopts an inter-disciplinary approach from the marketing, economics and accounting literature. The paper explores market transparency in the ever-changing world and uses brand names like Starbucks and iPhone to illuminate instances where imperfect markets are supported by consumers. Recognizing the role that the Internet plays in promoting price transparency, it espouses how extant information can add costs and risks to the consumer’s value judgement. Finally, the paper advocates that arbitrary judgements existing in cost accounting make it difficult to compare unit cost. This could result in consumers paying extra money to benefit from cost transparency. This paper argues that three main issues may arise in providing unit cost to the consumers. First, transparency entails built-in costs, whether they are in taxes or product prices. Second, in accounting, unit cost information is currently not equitable between businesses. Finally, the paper argues that extra time and effort in making sense of unit cost information lead to questions about the viability of transparent costing. The arguments for transparency have been widely discussed, supported and promoted by many. While negative aspects are known to businesses, few consider the consumer’s perspective. By amalgamating evidence and arguments from different disciplines, this paper lends value, providing a critical perspective where transparent unit cost revelation can be more costly and less viable than what is assumed.

Excessive use of fossil fuels to meet everyday energy demands has led to adverse environmental impacts like global warming and high dependence on foreign oil. Development of cellulosic feedstocks provides energy security and also reduces the burden on food crops like corn and sugarcane used for ethanol production. This thesis uses cost-benefit analysis to ascertain the profitability of producing cellulosic ethanol from Switchgrass and Sweet Sorghum Bagasse. First, breakeven price of producing Switchgrass and Sweet Sorghum is calculated to obtain a raw material (feedstock) cost for ethanol production. Next, net present value (NPV) and minimum ethanol selling price (MESP) for Switchgrass and Sweet sorghum are calculated. Lastly, risk analysis is performed and its impacts on NPV are calculated for two farmer categories. The results show that ethanol production from Switchgrass and Sweet Sorghum is commercially feasible and generates a Net Present Value (NPV) of $39.54 million for Switchgrass and $96.76 million for Sweet Sorghum at an ethanol selling price of $2.17 per gallon. At NPV zero the MESP for Switchgrass and Sweet Sorghum is estimated to be $2.10 and $1.96 per gallon respectively. The risk analysis results revealed that there is a 9.5 percent probability that the NPV for a risk-averse Switchgrass farmer will be less than zero. On the other hand, the probability of the NPV being less than zero is 67.4 percent. The overall analysis indicates that ethanol production from Switchgrass and Sweet Sorghum is a promising option. Reduction in feedstock prices, optimization of the conversion process and additional revenues from by-products can make cellulosic ethanol more competitive with current gasoline prices. / Master of Science

This investigation examines the bottle packaging conveyor system and its impact on the overall efficiency at a bottle packaging plant in Anderson, South Carolina. The purpose of this study is to demonstrate the existing opportunity to reduce bottle unit cost, increase productivity, decrease the risk of work related injuries, and improve line reliability along with employee moral with the conveying system alone. Data was gathered for this study in three ways: One, bottle packaging line lead operators were required to document the start and stop times of the conveyor system on their respective lines for six weeks. Two, a conveyor machine operator was required to document the start and stops of the conveyor system itself along with the cause for the same six weeks. Three, a packaging conveyor system project form was randomly submitted to 51 employees, soliciting their opinions and suggestions for the conveyor system. Conclusions of the study show opportunities for improvement and an overwhelming disapproval (88%) of the current system. Three improvement proposals were determined based on all the data collected.

Yes / Purpose – The purpose of this paper is to propose that consumer choice be guided by price fairness judgements to increase consumer satisfaction and subsequently enhance market efficiency. Consumers en masse lack the information to judge price fairness, thereby causing their ability to influence the economy to be overlooked. Design/methodology/approach – This is an argumentative and conceptual work that aims to initiate a debate on this important yet unexplored issue. The arguments presented in the paper are based on economic and technological considerations. Findings – The measure for enabling a consumer price fairness judgement is unit cost information – the cost incurred by a firm to produce a product and/or service. The benefits and challenges stemming from the availability of unit cost information (i.e. cost transparency) to consumers and companies are presented and the likely impact of cost transparency on addressing information asymmetries between buyers and sellers are discussed. Originality/value – Although a significant body of knowledge exists on issues such as price transparency and how it is driven and enabled by the growth of the Internet, there is little or no evidence of research yet on issues related to cost transparency. The authors believe this work would create a new line of research for scholarly community leading to an impact on practice.

Submitted by Márcio Renato Picança (mrpcarioca@gmail.com) on 2017-06-28T20:13:57Z No. of bitstreams: 1 Produtividade e Custo Unitário do Trabalho_M.Picanca.pdf: 1799198 bytes, checksum: 8c9b007a88f3d098c76a984fe963095e (MD5) / Approved for entry into archive by GILSON ROCHA MIRANDA (gilson.miranda@fgv.br) on 2017-06-30T12:35:15Z (GMT) No. of bitstreams: 1 Produtividade e Custo Unitário do Trabalho_M.Picanca.pdf: 1799198 bytes, checksum: 8c9b007a88f3d098c76a984fe963095e (MD5) / Made available in DSpace on 2017-07-04T17:20:49Z (GMT). No. of bitstreams: 1 Produtividade e Custo Unitário do Trabalho_M.Picanca.pdf: 1799198 bytes, checksum: 8c9b007a88f3d098c76a984fe963095e (MD5) Previous issue date: 2017-05-29 / The competitiveness of a country, region or industry can be represented through productivity and the Labor Unit Cost (LUC). With productivity being the basis for assessing the nation potential growth, it is pertinent to study the current situation and understand the causes of this situation to allow the development of actions improving these indicators. This thesis brings the evolution of labor productivity and the LUC in the manufacturing industry for the years 1996 to 2014. Using data from the Annual Industrial Survey, the material shows a 19% labor productivity decrease on the manufacturing industry. Thus, 15 of the 20 industry sectors showed a drop in productivity and only 5 sectors showed productivity gains during this period. The thesis also calculates the LUC for the same period and its positive variation of 48% in local currency and 6.63% based on the basket of currencies (effective exchange rate - EER) of the Central Bank. The material concludes that economic weight changes did not affect LUC increase between 1996 and 2014. LUC increase was explained by exchange rate appreciation and increase of wages. / A competitividade de um país, região ou indústria pode ser representada através da produtividade e do Custo Unitário do Trabalho (CUT). Nos anos recentes, a queda da produtividade no país foi mascarada pelo boom demográfico e a queda do desemprego. De fato, a incorporação de mão de obra permitiu que o padrão de vida subisse além da produtividade, mas a reversão desses eventos fará com que o PIB per capita do Brasil para as próximas décadas cresça de acordo com a taxa de crescimento da produtividade. Reconhecendo isso, essa dissertação de mestrado avalia a produtividade e competitividade da indústria de transformação no Brasil, no período de 1996 a 2014. O trabalho mostra que houve uma redução de 19% na produtividade do trabalho da indústria de transformação e que 15 dos 20 setores da indústria apresentaram queda na produtividade e somente 5 setores apresentaram ganhos de produtividade no período analisado. O trabalho também calcula o CUT para o mesmo período e encontra uma variação positiva de 48% em moeda local e de 6,63% com base na cesta de moedas (taxa de cambio efetiva real – TCER) do BACEN. Em ambos os casos o trabalho mostra através de uma decomposição que o efeito nível explica mais de 90% da variação do CUT. Na análise setorial é destacada a importância do câmbio na competitividade da indústria brasileira e nos resultados encontrados.

MScAgric / ABSTRACT: Small dairy farms in South Africa are observed to have higher costs than larger farms, and whether those higher costs are due to technology or inefficiency has implications for policy. This research focused on finding the curve that best represents the relationship between average cost and level of output. That was done by relating average cost to actual output. However, it was found to be more appropriate to relate average cost to planned output on the basis that costs are more likely to reflect what the farmer expects output to be. As a result, a pragmatic two-step procedure was adopted. In the first step, the farmer’s planned output was determined by estimating a production function based on the farmer’s actual use of inputs, i.e., land, number of cows in the herd, labour, feed and veterinary costs. In the second step, the long-run average cost (LAC) curve was estimated where average cost is calculated as total cost divided by planned output and this is then related to the level of planned output. To identify the determinants of production cost thus the drivers of higher costs on small farms, the cost of milk production by farm size was decomposed into frontier and efficiency components with a stochastic cost curve and long run cost curve using data from dairy farms in KwaZulu-Natal (South Africa). Financial data of 37 farms for the period 1999 to 2007 were used in econometrics estimation of long run average cost curve (LAC) function for different level of production (as a proxy of planned output). Results show that average cost curves exhibiting variation in unit cost with output thus suggesting the existence of economies of size with larger farms being able to produce any given level of output at lower costs compared to their smaller counterparts. The study found that long-run average cost curve (LAC) for the sample of dairy farms is L-shaped rather than U-shaped.

In this study a recent dam type, concrete face rockfill dam (CFRD), its design and behaviour is overviewed. The design features of G&ouml / k&ccedil / eler Dam are introduced as a case study. Selection of concrete face rockfill type for G&ouml / k&ccedil / eler Dam Project is discussed together with the other two alternatives, namely earth core rockfill (ECRD) and roller compacted concrete (RCC) dam. G&ouml / k&ccedil / eler Dam type selection as concrete face rockfill dam is also verified by an economic analysis conducted calculating internal rate of return for all alternative types. In cost analysis a currency independent defined unit cost (DUC) is specified to verify the time independent validity of the economic analysis.

Increasing productivity, reducing cost, reducing soil damage, reducing the impact of harvesting on standing tree and regeneration are all very important objectives in ground skidding system in the management of the Hyrcanian forest. The research carried out to obtain these objectives included four logging methods, tree length method (TLM), long length method (LLM), short length method (SLM), and wood extraction by mule (mule) in northern Iran. In order to determine the cost per unit, time study techniques were used for each harvesting method, time study data are shifted to logarithmic data based on 10. On the basis of the developed models simulated, 11 skidding turns are simulated and the unit cost are estimated depending on the diameter of the log (DL), skidding distance (SD), and the winching distance (WD) for 11 different cycles with TLM, LLM and SLM. The results showed that on average, the net costs per extraction of one cubic meter of wood were 3.06, 5.69, 6.81 and 34.36 €/m3 in TLM, LLM, SLM and mule. The costs depending on diameter of log (DL), skidding distance (SD) and winching distance (WD) showed that the most economical alternative for Northern Iran is TLM. In the cut-to-length system, the costs of both alternatives LLM, SLM were significantly dependent on DL. , thus the result of this study suggests that as long as the diameter of the felled trees is less than 40 cm, the cut-to-length system is not an economical alternative, whilst the cut-to-length method can be applied for trees with a diameter more than 40 cm. Where diameters are more than 40 cm TLM it is more economical than SLM, however it was not significantly different. Depending on SD in short skidding distance SLM is preferable to LLM but in cases of long skidding distance LLM is more economical than SLM. The winching distance affect was not a factor on cost. To assess the damage on seedlings and standing trees a 100% inventory method was employed in pre-hauling and post-hauling, alongside of skidding trails, winching strips and mule hauling with a 12m width. To chose the best alternative depending on standing damage the Analysis of multiple criterial approval (MA) was applied. The amount of trees damaged by winching operation were 11.89% in TLM, 14.44% in LLM 27.59%, SLM and 0 stem and by skidding operation were 16.73%, 3.13% and 8.78% of total trees in TLM, LLM and SLM. In the winching area about 14%, 20%, 21% and 6 % of the total regeneration was damaged by TLM, LLM, SLM and mule and the skidding operation damaged 7.5% in TLM, 7.4 % LLM and 9.4% in SLM. The friendliest alternative to residual standing was mule but in manual method (where the wood extraction is done by skidder) MA showed that the best alternative depending on residual damage is LLM. To determine the degree of soil compaction a core sampling technique of bulk density was used. Soil samples collected from the horizontal face of a soil pit at 10 cm depth soil core, at 50m intervals on skid trials, in winching strips and control are (no vehicles pass) a soil sample was taken at 10m intervals in the hauling direction of the mule. In order to determine the post-harvesting extent of disturbance on skidding trails by skidding operations, the disturbed widths were measured at 50 m intervals along the skid trails. In the winching area, where the winched logs created a streak of displaced soil, the width of the displaced streak was measured at 5 m interval along the winching strip. In mule hauling operations the width of a streak created by a mule foot track was measured at 10 m intervals. To compare increased average bulk density between alternatives one way The ANOVA, Duncan test and Dunnett t-test with a 95 % confidence level were used. A General linear model was applied to relate the increasing bulk density and the slope gradient. To realize the correlation between the increment of soil bulk density and the slope gradient and the correlation between the soil compaction and soil moisture content (%) The Pearson correlation test was applied. To choose the best alternative (in manual method) a MA test was applied again. The bulk density on the skidding trail increased 51 % for 30 skidding turn, 35 % for 31 skidding turn (one unloaded and one loaded pass) and 46% for 41 skidding turn. Results of ANOVA (p < 0.05) show significant differences of bulk density between alternatives. Duncan test and the Dunnett t-test indicated that the increasing soil bulk density was not significant between control samples and winching strip of TLM and extraction by mule samples. The general linear modeling and Pearson correlation test results indicated that the slope gradient had an insignificant effect on soil compaction, whilst the Pearson test indicates a medium negative correlation between soil compaction and percentage of soil moisture. By ground-based winching operation 0.07%, 0.03%, 0.05% and 0.002% of the total area and by ground based skidding operation 1.21%, 1.67%, 0.81% and 0.00% of total area was disturbed and compacted in TLM, LLM, SLM and mule. The Pearson correlation results show that the width of disturbed area was significantly influenced by the diameter of logs and length of logs (p ˂ 0.05), but there is no significant correlation between soil disturbance width and slope. The results of analysis of MA showed that soil compaction was not related to logging method but sensitivity analysis of MA shows that LLM and TLM are both preferable to SLM.

Increasing productivity, reducing cost, reducing soil damage, reducing the impact of harvesting on standing tree and regeneration are all very important objectives in ground skidding system in the management of the Hyrcanian forest. The research carried out to obtain these objectives included four logging methods, tree length method (TLM), long length method (LLM), short length method (SLM), and wood extraction by mule (mule) in northern Iran. In order to determine the cost per unit, time study techniques were used for each harvesting method, time study data are shifted to logarithmic data based on 10. On the basis of the developed models simulated, 11 skidding turns are simulated and the unit cost are estimated depending on the diameter of the log (DL), skidding distance (SD), and the winching distance (WD) for 11 different cycles with TLM, LLM and SLM. The results showed that on average, the net costs per extraction of one cubic meter of wood were 3.06, 5.69, 6.81 and 34.36 €/m3 in TLM, LLM, SLM and mule. The costs depending on diameter of log (DL), skidding distance (SD) and winching distance (WD) showed that the most economical alternative for Northern Iran is TLM. In the cut-to-length system, the costs of both alternatives LLM, SLM were significantly dependent on DL. , thus the result of this study suggests that as long as the diameter of the felled trees is less than 40 cm, the cut-to-length system is not an economical alternative, whilst the cut-to-length method can be applied for trees with a diameter more than 40 cm. Where diameters are more than 40 cm TLM it is more economical than SLM, however it was not significantly different. Depending on SD in short skidding distance SLM is preferable to LLM but in cases of long skidding distance LLM is more economical than SLM. The winching distance affect was not a factor on cost. To assess the damage on seedlings and standing trees a 100% inventory method was employed in pre-hauling and post-hauling, alongside of skidding trails, winching strips and mule hauling with a 12m width. To chose the best alternative depending on standing damage the Analysis of multiple criterial approval (MA) was applied. The amount of trees damaged by winching operation were 11.89% in TLM, 14.44% in LLM 27.59%, SLM and 0 stem and by skidding operation were 16.73%, 3.13% and 8.78% of total trees in TLM, LLM and SLM. In the winching area about 14%, 20%, 21% and 6 % of the total regeneration was damaged by TLM, LLM, SLM and mule and the skidding operation damaged 7.5% in TLM, 7.4 % LLM and 9.4% in SLM. The friendliest alternative to residual standing was mule but in manual method (where the wood extraction is done by skidder) MA showed that the best alternative depending on residual damage is LLM. To determine the degree of soil compaction a core sampling technique of bulk density was used. Soil samples collected from the horizontal face of a soil pit at 10 cm depth soil core, at 50m intervals on skid trials, in winching strips and control are (no vehicles pass) a soil sample was taken at 10m intervals in the hauling direction of the mule. In order to determine the post-harvesting extent of disturbance on skidding trails by skidding operations, the disturbed widths were measured at 50 m intervals along the skid trails. In the winching area, where the winched logs created a streak of displaced soil, the width of the displaced streak was measured at 5 m interval along the winching strip. In mule hauling operations the width of a streak created by a mule foot track was measured at 10 m intervals. To compare increased average bulk density between alternatives one way The ANOVA, Duncan test and Dunnett t-test with a 95 % confidence level were used. A General linear model was applied to relate the increasing bulk density and the slope gradient. To realize the correlation between the increment of soil bulk density and the slope gradient and the correlation between the soil compaction and soil moisture content (%) The Pearson correlation test was applied. To choose the best alternative (in manual method) a MA test was applied again. The bulk density on the skidding trail increased 51 % for 30 skidding turn, 35 % for 31 skidding turn (one unloaded and one loaded pass) and 46% for 41 skidding turn. Results of ANOVA (p < 0.05) show significant differences of bulk density between alternatives. Duncan test and the Dunnett t-test indicated that the increasing soil bulk density was not significant between control samples and winching strip of TLM and extraction by mule samples. The general linear modeling and Pearson correlation test results indicated that the slope gradient had an insignificant effect on soil compaction, whilst the Pearson test indicates a medium negative correlation between soil compaction and percentage of soil moisture. By ground-based winching operation 0.07%, 0.03%, 0.05% and 0.002% of the total area and by ground based skidding operation 1.21%, 1.67%, 0.81% and 0.00% of total area was disturbed and compacted in TLM, LLM, SLM and mule. The Pearson correlation results show that the width of disturbed area was significantly influenced by the diameter of logs and length of logs (p ˂ 0.05), but there is no significant correlation between soil disturbance width and slope. The results of analysis of MA showed that soil compaction was not related to logging method but sensitivity analysis of MA shows that LLM and TLM are both preferable to SLM.