We present a utility accrual real-time scheduling algorithm called CIC-VCUA, for tasks whose execution times are functions of their starting times. We model such variable execution times employing variable cost functions (or VCFs). The algorithm considers application activities that are subject to time/utility function time constraints (or TUFs), execution times described using VCFs, and concurrent, mutually exclusive sharing of non-CPU resources. We consider the multi-criteria scheduling objective of (1) assuring that the maximum interval between any two consecutive, successful completions of jobs of a task must not exceed a specified upper bound, and (2) maximizing the system's total accrued utility, while satisfying mutual exclusion resource constraints. Since the scheduling problem is intractable, CIC-VCUA statically computes worst-case sojourn times of tasks, selects tasks for execution based on their potential utility density, and completes them at specific times, in polynomial-time. We establish that CIC-VCUA achieves optimal timeliness during under-loads. Further, we identify the conditions under which timeliness assurances hold. Our simulation experiments illustrate CIC-VCUA's effectiveness and superiority. / Master of Science

Made available in DSpace on 2016-04-25T18:40:21Z (GMT). No. of bitstreams: 1 CCA - Reginaldo Fernandes Ferreira.pdf: 1444397 bytes, checksum: 1b5ece1e0677f5897e5cb1002da47c2a (MD5) Previous issue date: 2006-08-30 / This paper aims the construction of a managerial model to decision making based on the variable cost to the bovines slaughterhouse freezer developed into a conjoint production with the purpose of short term decision because of the industrial process speed. The development of this work starts approaching questions over the environment which involves the bovines slaughterhouse organizations in Brazil, demonstrating their functioning, economic aspects of this activity, and their importance in the Brazilian economy. Based on bibliography, it will be demonstrated the existent cost methodologies, their main concepts, the advantages and disadvantages of each one of them. The next stage, via bibliography research, it searches to characterize the conjoint production as a particular case predominantly of continuous production. It demonstrates its concepts, ways of cost appropriation more used, nevertheless, emphasizing its inadequate way to the decision making. This work developed practical cases so that are presented common operations to the activity, operations which lead, consequently, the company to the necessity of a decision making. To the decision making, it is adopted the variable cost which will be taken as a base on the contribution margin. Besides the contribution margin, others decisions are taken based on incremental contribution margin because of the separation point that obligates to be considered only the incremental costs and revenues. This work shows a defined point in which the concepts presented by the researched bibliography are not possible to be applied on the decision making over the cost analysis in practice in the bovines slaughterhouses. Based on the contribution margins and fixed costs, this paper also points out how the decision makings can be taken over the minimum quantity of heads of cattle that the slaughterhouse freezer must slaughter and the minimum of pieces to bone and export / Este trabalho objetiva a construção de um modelo gerencial para a tomada de decisão baseado no custeio variável para os frigoríficos abatedouros de bovinos, desenvolvido em produção conjunta com a finalidade de decisões de curto prazo por causa da rapidez do processamento industrial. O desenvolvimento do trabalho inicia-se abordando questões acerca do ambiente que envolve as organizações abatedouro de bovinos no Brasil, demonstrando seu funcionamento, os aspectos econômicos dessa atividade e a importância que têm na economia brasileira. Através de respaldo bibliográfico, são explicitadas as metodologias de custeio existentes, seus principais conceitos, as vantagens e desvantagens de cada uma delas. A etapa seguinte, via pesquisa bibliográfica, busca caracterizar a produção conjunta como um caso particular predominantemente de produção contínua. Demonstra seus conceitos, formas de apropriação de custos mais utilizadas, porém, frisando sua inadequação para a tomada de decisões. O trabalho desenvolveu casos práticos, em que são apresentadas operações comuns à atividade, operações que levarão, conseqüentemente, a empresa à necessidade de tomar decisões. Para a tomada de decisões é adotado o custeio variável no qual elas são tomadas com base na margem de contribuição. Além da margem de contribuição, outras decisões são tomadas com base na margem de contribuição incremental por causa do ponto de separação que obriga a serem levados em conta somente os custos e as receitas incrementais. O trabalho mostra determinado ponto em que os conceitos apresentados pela bibliografia pesquisada não são possíveis de serem aplicados nas tomadas de decisões sobre a análise de custo na prática nos abatedouros de bovinos. Com base nas margens de contribuição e custos fixos, este trabalho, também, aponta como podem ser tomadas as decisões sobre a quantidade mínima de cabeças que o frigorífico deverá abater e o mínimo de peças a desossar e exportar

The thesis is focus on means of tracking and cost management in selected farm company. The first part is devote to theoretical and methodological basis of costs and calculate the costs that are obtained from the literature and then applied to the farm company. Further thesis is focus on selected performances (rape, eggs), the development costs of these performances in each year and the application of their calculations that the farm company use and application of the calculation method, which in agriculture is not so common. Here I use microeconomic knowledge in decision making firms not only on the optimal output.

According to the Sectional Titles Act 95 of 1986, levies are assigned according to the size of a unit, in other words a unit’s participation quota. These levies are used to finance a complex’s insurance, common property electricity and water, lift maintenance, audit fees, management agent fees, salaries and wages, security, swimming pool expenses and general building maintenance. According to the Traditional Costing System, indirect costs are allocated based on a single cost actual expenses over a year are dissected. A regression and correlation analysis was done on the relationship between costs, participation quota and levies. The contribution of the study is that it empirically determines the behaviour of cost items in order to allocate indirect costs more accurately. Consequently, this will result in improved reasonability and will eliminate the cross-subsidisation of units. The objectives were reached as follows: The first objective was reached when it was proved through empirical studies that the Sectional Title is not fair when it states that the allocation of levies must be according to floor space. The second objective was reached when both participation quota and units per complex were identified as cost drivers for each cost item. The third objective was reached by allocating the levy on a 50 percent base according to units and a 50 percent base according to the total area. This could be refined by each complex according to the unique need of the complex. driver. However, various indirect costs are not necessarily subject to this single cost driver. In practice, it has been proven that high volume products are proportionally taxed with indirect costs when compared to low volume products. In many complexes, owners with larger units are of the opinion that their larger units are subsidising those owners with smaller units. In contrast to the traditional costing system, activity-based costing recognises that indirect costs can also be assigned by use of multiple cost drivers. Since these multiple cost drivers – which affect the way costs are assigned – can be identified, indirect costs are assigned more accurately. This study investigates the current method of cost allocation, whereby costs are assigned via participation quota, and makes suggestions on how these costs can be assigned on a more accurate and fair basis in practice. The goal of this study is to challenge the reasonability of the Sectional Titles Act. The objectives of the dissertation are firstly, to determine the cost behaviour of various cost items and whether the participation quota is a fair cost driver for determining the levies that are to be paid; secondly, it investigates alternative cost drivers that will be more applicable to certain cost items; thirdly, to suggest a cost formula to replace the current cost method, that being the allocation of indirect costs via participation quota. Empirical methods have been used in the research. The empirical research was performed using data obtained from ANGOR Property Specialists (Pty) Ltd’s database. A sample of 113 complexes was extracted from the database of which the / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011

According to the Sectional Titles Act 95 of 1986, levies are assigned according to the size of a unit, in other words a unit’s participation quota. These levies are used to finance a complex’s insurance, common property electricity and water, lift maintenance, audit fees, management agent fees, salaries and wages, security, swimming pool expenses and general building maintenance. According to the Traditional Costing System, indirect costs are allocated based on a single cost actual expenses over a year are dissected. A regression and correlation analysis was done on the relationship between costs, participation quota and levies. The contribution of the study is that it empirically determines the behaviour of cost items in order to allocate indirect costs more accurately. Consequently, this will result in improved reasonability and will eliminate the cross-subsidisation of units. The objectives were reached as follows: The first objective was reached when it was proved through empirical studies that the Sectional Title is not fair when it states that the allocation of levies must be according to floor space. The second objective was reached when both participation quota and units per complex were identified as cost drivers for each cost item. The third objective was reached by allocating the levy on a 50 percent base according to units and a 50 percent base according to the total area. This could be refined by each complex according to the unique need of the complex. driver. However, various indirect costs are not necessarily subject to this single cost driver. In practice, it has been proven that high volume products are proportionally taxed with indirect costs when compared to low volume products. In many complexes, owners with larger units are of the opinion that their larger units are subsidising those owners with smaller units. In contrast to the traditional costing system, activity-based costing recognises that indirect costs can also be assigned by use of multiple cost drivers. Since these multiple cost drivers – which affect the way costs are assigned – can be identified, indirect costs are assigned more accurately. This study investigates the current method of cost allocation, whereby costs are assigned via participation quota, and makes suggestions on how these costs can be assigned on a more accurate and fair basis in practice. The goal of this study is to challenge the reasonability of the Sectional Titles Act. The objectives of the dissertation are firstly, to determine the cost behaviour of various cost items and whether the participation quota is a fair cost driver for determining the levies that are to be paid; secondly, it investigates alternative cost drivers that will be more applicable to certain cost items; thirdly, to suggest a cost formula to replace the current cost method, that being the allocation of indirect costs via participation quota. Empirical methods have been used in the research. The empirical research was performed using data obtained from ANGOR Property Specialists (Pty) Ltd’s database. A sample of 113 complexes was extracted from the database of which the / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011