Purpose: The aim with this study is to compare perceived productivity and job satisfaction between activity based offices and traditional offices. The goal is to investigate, through a quantitative comparison, productivity and job satisfaction between the office types, and if generations perceive this differently. Method: The method used in this study is a quantitative method, in form of a questionnaire. The questionnaire used was taken from a study made by Sahlström and Severin (2015) at the Royal Institute of Technology in Stockholm. The same questionnaire was taken because it had already been quality assured and had good content for the survey. Four IT companies were included in the study. Two of them had activity based offices and two of them had traditional office type. Literature review has also been a method in order to get a deeper understanding of the subject. Findings: The results of the study show that there are differences between the two office types in perceived productivity and job satisfaction. The traditional office type showed the best results. However, this result can be discussed since the two traditional offices differed widely in their responses. The results also show that there are differences between the generations experiencing productivity and job satisfaction of the various offices. The elder generation, Baby boomers, shows better results on the traditional office type and the younger generation, Generation Y, shows better results on the activity based offices. Implications: One conclusion to be drawn from this is that employees at traditional offices are more satisfied with their working place and experience increased productivity than employees on activity based offices. However, these results may be due to other factors than how the office environment affects the employees. Therefore, these results will not be recommended. Another conclusion is that the Baby boomers are experiencing higher productivity and job satisfaction of traditional office and Generation Y experiences higher productivity and job satisfaction on activity based office. These results can be recommended. Limitations: The limitations of this study are to examine only IT companies in Sweden with a maximal amount of employees of 150 persons. The results are, apart from the scattered results in the first issue, generally valid and can be applied to other IT companies. To succeed fully applicable results, a survey with more companies involved had been better. Then, detections of anomaly would easier have been discovered and possible disregards of certain results could have been done. Keywords: Perceived productivity - Self-rated assessment of employees on their own productivity. Traditional offices - In this work traditional offices includes cell offices and shared rooms. Activity based offices - Office where employees have no fixed work place and there are often zones to support different types of working. / Syfte: Syftet med detta examensarbete är att jämföra upplevd produktivitet och arbetstillfredsställelse mellan aktivitetsbaserade kontor och traditionella kontor. Målet är att genom en kvantitativ jämförelse undersöka upplevd produktivitet och arbetstillfredsställelse mellan kontorstyperna, samt om generationer upplever detta olika. Metod: Metoden som har använts i detta arbete är en kvantitativ metod, i form av en enkätundersökning. Enkäten som användes är tagen från en studie av Sahlström och Severin (2015) som gjordes på Kungliga Tekniska Högskolan i Stockholm. Samma enkät användes då den redan hade kvalitetssäkrats och hade passande frågor för vår undersökning. Fyra IT-företag var med i undersökningen, varav två av dem hade aktivitetsbaserat kontor och två av dem hade traditionell kontorstyp. Litteraturstudie har även varit en metod för att få djupare förståelse inom ämnet. Resultat: Resultaten från studien visar att det finns skillnader mellan de två kontorstyperna i upplevd produktivitet och arbetstillfredsställelse. Den traditionella kontorstypen visade högst resultat. Dock kan detta resultat diskuteras då de båda traditionella kontoren skiljde sig mycket åt i svaren. Resultaten visar också att det finns skillnader mellan hur generationer upplever produktivitet och tillfredsställelse på de olika kontoren. Den äldre generationen, Baby boomers, visar högre resultat på den traditionella kontorstypen och den yngre generationen, Generation Y, visar högre resultat på de aktivitetsbaserade kontoren. Konsekvenser: En slutsats som kan dras från detta är att anställda på traditionella kontor är mer tillfredsställda med sin arbetsplats och upplever högre produktivitet än anställda på aktivitetsbaserade kontor. Däremot kan resultaten berott på andra faktorer än hur kontorsmiljön påverkar de anställda. Därför rekommenderas inte just dessa resultat. Ytterligare en slutsats är att Baby boomers upplever högre produktivitet och arbetstillfredsställelse på traditionella kontor och att Generation Y upplever högre produktivitet och arbetstillfredsställelse på aktivitetsbaserade kontor. Dessa resultat kan rekommenderas. Begränsningar: Avgränsningar som har gjorts är att endast undersöka IT-företag i Sverige med maximalt 150 anställda. Resultaten är, med undantag från de spridda resultaten i första frågeställningen, generellt giltiga och kan tillämpas på andra IT-företag. För att lyckas få helt applicerbara resultat hade en undersökning med fler företag medverkande varit bra, eftersom man då hade kunnat upptäcka avvikelser lättare och eventuellt bortse från vissa resultat. Nyckelord: Upplevd produktivitet - Självuppskattad bedömning av anställda på deras egen produktivitet. Traditionella kontor - I detta arbete innefattar traditionella kontor cellkontor och delade rum. Aktivitetsbaserade kontor - Kontor där de anställda inte har några fasta arbetsplatser och där det ofta finns zoner för att stödja olika typer av arbete.

Aktivitetsbaserade kontor blir allt vanligare men de har blivit kritiserade av ett flertal anledningar för att inte fungera effektivt och det behöver läggas mer fokus på att ta reda vad som blir problematiskt. Syftet med denna studie var bidra med kunskap hur den aktivitetsbaserade arbetsmiljön har för påverkan på arbetsmotivation, samverkan och kommunikation hos medarbetare som arbetar på ett sådant kontor. Med en kvalitativ undersökningsansats har jag utfört elva semistrukturerade intervjuer tillsammans med observationer på medarbetare som arbetar i Kungälvs stadshus. Litteraturöversikten innehåller tidigare forskning över aktivitetsbaserad kontorsmiljö och dess påverkan på faktorerna: arbetsmotivation, samverkan och kommunikation. Studiens resultat visade att motivation positivt av kulturen och arbetsmiljöns utseende tillsammans med det flexibla arbetssättet. Oväsen hade däremot en negativ påverkan på arbetsmotivationen när medarbetare inte kunde arbeta i en helt lugn arbetsmiljö och koncentrera sig. Fokuserade och hängivna ledare motiverar medarbetare till att vilja arbeta. Medarbetare kan sitta var som helst på kontoret och ledarna behöver lita på dem då de inte ser dem lika mycket, när medarbetarna känner att ledaren förlitar sig på dem ökar deras motivation. De grupporienterade ytorna på kontoret skapar en fysisk kontakt som stimulerar samverkan och höjer motivationen. Motivationen har ett samband till både samverkan och kommunikation. Grupporienterade ytor stimulerar även kommunikationen på kontoret men den överstimuleras inte. Kontoret som är kreativt på ett flertal sätt effektiviserar samverkan. Medarbetare kommunicerar mycket med hjälp av modern teknik på aktivitetsbaserade kontor för att ta kontakt med kollegor och ledare, men tekniken överanvänds inte. Avsaknaden av väggar på kontoret gör det öppet och synligt för medarbetarna att se varandra, då förbättras samverkan och effektiviseras kommunikationen mellan medarbetarna. / Activity-based offices are becoming more common, but they have been criticized by a number of reasons for not function effectively and it needs to be focused on finding out what the problems are. The purpose of this study was to contribute knowledge how the activity-based working environment has influence on work motivation, cooperation and communication among employees working in such offices. With a qualitative research approach, I have done eleven semi-structured interviews together with observations on employees working in Kungälvs Hall. The literature review includes previous research on activity-based office environment and its impact on the factors: motivation, collaboration and communication. The study results showed that motivation positive culture and work environment appearance along with the flexible working. Noise other hand, had a negative impact on work motivation when employees could not work in a completely peaceful environment and concentrate. Focused and dedicated leaders motivate people to want to work. Employees can sit anywhere in the office and leaders need to trust them when they do not see them as much, when employees feel that the leader relies on to increase their motivation. The group-oriented surfaces in the office creates a physical contact that stimulates cooperation and increase motivation. The motivation is related to both cooperation and communication. Group-oriented surfaces also stimulate communication in the office but not over stimulated. The office that is creative in numerous ways streamlines cooperation. Employees communicate a lot with the help of modern technology on activity-based office to get in touch with colleagues and leaders, but the technique of not used. The lack of walls in the office makes it open and visible for the employees to see each other, which improves cooperation and efficient communication between employees.

Syfte: Idag har det blivit allt mer vanligt att verksamheter använder sig av aktivitetsbaserade kontor, så kallade ABW-kontor. En anledning till detta är att kontorsformen är mer yteffektiv då den oftast är utformad för ett färre antal medarbetare än vad verksamheten har anställda. Problemet med många av dagens aktivitetsbaserade kontor är att utformningen inte är rätt anpassad till verksamhetens behov. Detta grundar sig i att det finns en kommunikationsbrist i utformningsprocessen vilket medför att arkitekten inte får den information om verksamheten som behövs. Målet med arbetet har varit att komma fram till ett hjälpmedel som kan undvika kommunikationsbristen för att i framtiden ge arkitekter ett bättre underlag för att utforma ABW-kontor. Metod: Studien har bestått av en kvalitativ undersökning där fallstudier, intervjuer och dokumentgranskning använts. Studiens största datainsamling består av semistrukturerade intervjuer med arkitekt och personer som arbetat hos de tre verksamheterna under utformningsprocessen. Utöver detta utfördes en dokumentgranskning av planlösningarna hos verksamheterna. Dessa datainsamlingsmetoder kunde därefter analyseras och generera svar på studiens frågeställningar. Resultat: Undersökningen visade att det funnits en kommunikationsbrist i samtliga utformningsprocesser hos de tre verksamheterna. En av verksamheterna hade använt sig mer av medarbetarna i utformningsprocessen vilket kan kopplas till att de anställda var nöjda med kontoret. Från intervjuerna framgick det vad i kontorets utformning som var viktigt för att kontoret skulle bli så anpassat till verksamhetens behov som möjligt. Utifrån den här informationen skapades en checklista för arkitekt, beställare och anställda. Checklistan kan användas i utformningsprocessen för att få ett bra underlag till att anpassa kontorets utformning till verksamhetens behov. Konsekvenser: En slutsats av den här studien är att alla ABW-kontor inte är anpassade efter verksamhetens behov. Under utformningsprocessen involveras inte alla medarbetarna tillräckligt mycket vilket har visat sig vara nödvändigt för ett fungerande resultat. För att ge en arkitekt möjlighet att utforma ett aktivitetsbaserat kontor så bra som möjligt behövs information från medarbetarna som förklarar deras arbetssätt och behov. En rekommendation utifrån resultatet är att göra checklistan digitaliserad så att större företag kan använda sig av den också. Begränsningar: Studien har avgränsats till att undersöka tre verksamheter med olika typer av organisationer, ekonomi, IT och marknadsföring. Antalet intervjuer på de olika verksamheterna har även avgränsats till att intervjua personer som endast varit med under bytet till ABW-kontor. Den resulterande checklistan är lämpad att användas i små företag eftersom checklistan är i pappersform. För stor insamling av checklistor kan minska effektiviteten i utformningsprocessen. Metodvalen är anpassade för studiens omfattning men arbetet hade stärkts om intervjuer även utförts med arkitekter som utformat de valda ABW-kontoren. Nyckelord: ABW, Aktivitetsbaserat kontor, Kommunikationsverktyg, Utformningsprocess. / Purpose: Nowadays it is more common to use activity based work offices, known as ABW-offices. One of the reasons why it is getting more popular is because of the space efficiency. ABW-offices are often designed for less people than number of employees. The problem with many of today’s activity based work offices is that it is not suitable for every type of work environment and its needs. The reason is lack of communication during the design process. That can lead into less information about the working environment for the architect. The goal with the case study has been to produce a userfriendly communication tool so the architect has a better base to start the design process. Method: The study is a qualitative survey with case studies, interviews and document analysis. The largest data collection has been semi structured interviews with architect and employees. The document analysis is based on the layouts of the different work offices. These data collection methods could thereafter be analyzed and generate answers to the questions of the case study. Findings: The study showed that there has been a lack of communication during the design process in every ABW-office. One of the three offices involved the employees during the design process, and the employees seemed to be happy with how the office turned out. The interviews gave information about what factors that can be most important to make the ABW-office as suitable as possible for the work office. After analyzing the empiricism a checklist was created for architect, client and employees. The checklist can be used during the design process to fill the client and the employees need to make a suitable working environment. Implications: A conclusion of this study is that all ABW-offices are not suitable enough for the work office. All the employees did not get fully involved during the design process which, after research, are the best way to get the ultimate result. Therefore, the architect needs to get as much information as possible from the employees to make a good and suitable layout for plan views. A recommendation is to improve the checklist and make it digitized so bigger companies can use the checklist too. Limitations: The study has been delimited to make a research about three different companies with different types of organizations, economy, IT and marketing. People that has been interviewed have all been a part of the exchange to an ABW-office. The checklist is mostly suitable for smaller companies to use since the checklist is in shape of paper. Too many checklist can lead to a less effective designprocess. The methods are chosen in consideration to time and extent of the study. The study would have strengthen if more interviews with for instance the responsible architects of the chosen ABW-offices were made. Keywords: ABW, Activity based work office, Communication tool, Design process.

Thesis advisor: Eranthie Weerapana / Cysteine residues on proteins play important catalytic and regulatory roles in complex proteomes. These functional residues can be modified under physiological conditions by posttranslational modifications (PTMs) to regulate protein activities and modulate cysteine reactivity. Many PTMs are highly labile and dynamic, rendering it difficult to detect modified proteins within complex systems. To contribute to the chemical-proteomic methods currently available, chemical probe-Mass Spectrometry (MS) platforms were developed to study oxidative cysteine modifications. A MS platform for the assessment of S-nitrosation in vitro identified Cys329 of Cathepsin D (CTSD) as highly sensitive to S-nitrosothiol formation. To achieve a more physiological relevant representation of S-nitrosation, this platform was later adapted for study in live cells using a caged electrophile, Caged BK. Additionally, oscillation of cysteine oxidation as a function of circadian rhythm in Drosophila melanogaster and human samples was explored. As a compliment to these MS platforms, a 4-aminopiperidine-based cysteine-reactive probe library was developed. These probes have been used to target specific reactive cysteines as an alternate way to regulate protein function and can be used as tools to provide insight into the roles of these residues in protein activities. / Thesis (PhD) — Boston College, 2016. / Submitted to: Boston College. Graduate School of Arts and Sciences. / Discipline: Chemistry.

This work presents two innovative ways to evaluate mining projects. The first is the Activity-Based Costing Approach in mining operations with a product mix. After analyzing and collecting data from an aggregate mine located in Brazil, a cost model was built, and from that, a cost management and analysis methodology of a mine is created. This work has the innovation advantages of using ABC as a tool for planning the operation of the mine, identifying the more profitable products. The second is the use of dynamic simulation in the early stage of Front End Loading (FEL) studies of a Mining Project. In the early stages the global availability (Number of hours a plant is available for production) and production (Number of hours a plant is actually operated with material) time of the process plant are normally assumed based on the experience of the study team. Understanding and defining the hours available at the early stages of the project are important for the future stages of the project, as drastic changes in work hours will impact the economics of the project at that stage. An innovative high-level dynamic modeling approach has been developed to assist in a fast evaluation of assumptions made by the study team. This model incorporates systems or equipment commonly used in mining projects from mine to product stockyard discharge after the process plant. This model includes subsystems that will simulate all the handling components, major processing plant systems required for a mining project. The output data provided by this high-level dynamic simulation approach will enhance the confidence level of engineering carried out during the early stage of the project. This work discusses the technical and economic advantages in using this approach and five test cases comparing with the standard techniques used in mining project FEL studies. At the end, it is concluded that the creation of a cost model to be applied in mining operations is a rewarding investment as it shows the profitable and unprofitable products, and that the use of dynamic simulation in the early stages is technically and economically advantageous. / Este trabalho apresenta duas maneiras inovadoras de avaliar projetos de mineração. A primeira é a Abordagem de Custeio Baseado em Atividades em operações de mineração com mix de produtos. Após coletar e analisar dados de uma mineração de agregados localizada no Brasil, um modelo de custo foi desenvolvido, e a partir deste, uma metodologia de análise e gerenciamento dos custos da mineração é criado. Este trabalho tem a vantagem de inovar ao usar a abordagem ABC como uma ferramenta de planejamento da operação de mina, identificando os produtos mais rentáveis. A segunda é o uso de simulação dinâmica nos estágios iniciais de estudos \"Front End Loading\" (FEL) de Projetos de Mineração. Nos estágios iniciais o tempo de disponibilidade global (número de horas que está disponível para operação) e de produção (número de horas que está realmente operando com material) da usina de beneficiamento são normalmente assumidos baseados na experiência da equipe de projeto. É importante definir estes tempos nos estágios iniciais do projeto, visto que mudanças drásticas nas horas trabalhadas impactará sobre a economia do projeto. Uma inovadora abordagem de modelagem dinâmica de alto nível foi desenvolvida para auxiliar numa avaliação rápida das premissas adotadas pela equipe de projeto. Este modelo incorpora sistemas e equipamentos comumente usados em projetos de mineração, da mina até o descarregamento de material nos pátios de estocagem de produtos depois da usina de beneficiamento. Este modelo inclui subsistemas que simulam todos os componentes de manuseio e principais sistemas da usina de beneficiamento requeridos para um projeto de mineração. Os dados de saída fornecidos por esta abordagem aumentarão o nível de confiança da engenharia realizada durante a fase inicial do projeto. Este trabalho discute as vantagens técnicas e econômicas de utilizar esta metodologia e apresenta uma comparação de cinco casos testes com as técnicas tradicionais usadas nos projetos de mineração em estudos FEL. No final, é concluído que a criação de um modelo de custo para ser usado na operação de mineração é um investimento recompensador, pois mostra os produtos rentáveis e não-rentáveis, e que o uso de simulação dinâmica nos estágios iniciais é tecnicamente e economicamente vantajoso.

No desenvolvimento de um sistema que envolve Software e Hardware, muitas vezes, o que se tem é uma idéia muito vaga sobre o que será feito. Neste sentido, a Engenharia de Requisitos (ER) foi criada para fazer a ligação entre o que o cliente deseja e o que será implantado. O processo de ER sempre foi destacado na literatura por fornecer uma decomposição não linear em relação a ER que cobre desde a concepção inicial do projeto até a especificação dos requisitos. Apesar de estudos sobre o uso da ER indicarem um grande ganho em relação ao desenvolvimento de projetos em termos de prazo de entrega do projeto e qualidade dos produtos finais, muito pouco foi feito a respeito de justificar ao cliente o esforço gasto até a especificação. Nesse sentido, uma análise do custo do processo de ER torna-se importante. Mas, para determinar o custo do processo de ER, deve-se lançar mão de um sistema de custeio em que as atividades são os principais fatores para se fazer uma análise mais adequada. Dessa forma, o sistema de custeio baseado em atividades (ou Activity Based Costing (ABC)) é uma maneira de chegar ao objetivo de fornecer um sistema de custeio adequado ao processo de ER. Assim, este trabalho visa aplicar os conceitos do sistema ABC para todo o processo de ER. Este estudo sugere que o uso do ABC para um processo de ER bem estruturado pode direcionar a uma estimativa de custo mais realística. / During a software and hardware system development, in many times, there is a very opaque idea about what it will be done. In this case, the concept of Requirements Engineering (RE) was created in order to bridge the gap between what the client wishes and what will be implemented. The RE process is always highlighted on the literature as a mean to provide a non-linear decomposition of the RE which cover from an initial conception of the project to the requirements specification. Despite of studies related to the using of the RE have shown reduction of delivery time of projects and quality gain in the final products, very few have been done to justify to the client all effort until the system specification has finished. In this sense, a cost analysis of the RE process become important. However, in order to estimate a cost of the RE process, it is necessary to use an accounting system which activities are the main factor to provide an accurate analysis from them. In this case, an activity-based costing (ABC) system can provide a way to give an accounting system which is suited to the RE process. Therefore, the goal of the present work is to apply the ABC concepts to the whole RE process. The present work suggests that a well structured RE process can indicate a best actual cost estimation.

Este trabalho aborda o problema da utilização do método de custeio baseado em atividades, quando aplicado à logística de distribuição, considerando o método de implementação que uma empresa pode adotar. Trata de um estudo de caso realizado em uma empresa do setor transformados de plásticos. É sabido que os métodos tradicionais de contabilidade de custos são inadequados para custear atividades logísticas, assim como cada método de atribuição de custos possui características inerentes ao processo utilizado para o rastreamento dos custos, adequadas ou não ao objeto custeado. A logística é um processo que muito influencia a criação de valor dos produtos/serviços de uma empresa, pois torna possível maximizar a integração, na cadeia de suprimentos, do fluxo de produtos/serviços e do fluxo de informações. Para planejar e controlar as atividades logísticas, de modo eficaz e eficiente, é necessário ter um acurado método de custeio destas atividades. Nesse sentido, esta pesquisa visa investigar a implementação do método de custeio baseado em atividades, as atividades de logística de distribuição. Sugere também a utilização da tecnologia de identificação por rádio freqüência, como ferramenta auxiliadora ao custeio baseado em atividades. O resultado é que a implementação do método de custeio baseado em atividades, aplicada à logística de distribuição em empresas, necessita respeitar limitações impostas pelo tempo de execução e complexidade das atividades, para que se possa alimentar eficazmente um sistema de informações de custos. / This work approaches the utilization problem of the activity based costing method, when applied to logistic distribution, considering the method of implementation that a company can adopt. It deals about a study of case realized in a company pertaining to the sector of transformed plastics. It is known that the traditional methods of accounting are inadequate to cost logistic activities. As well as, each method of cost attribution possess characteristics, inherent to the process used to track the costs, adjusted or not to the costed object. The logistic is a process that much influences in the creation of value to products/services of a company, since makes possible to maximize the integration, in the supply chain, of the flow of products/services and the flow of information. And, to plan and to control the logistic activities, in efficient and effective way, is necessary to have an accurate method to cost these activities. In this direction, this research seeks to investigate the implementation of the activity based costing method to the logistic distribution activities. As well as it suggests the use of the identification by radio frequency technology as an auxiliary tool to the activity based costing. The result is that the implementation of the activity based costing method, applied to the logistic distribution in companies needs to respect limitations imposed by the time of execution and complexity of the activities, so that it can efficiently feed an information cost system.

The thesis is oriented to an alternative approach of allocation of overhead costs which arose in the second half of the nineties of the twentieth century. Activity Based Costing (ABC) is a way of cost control based on looking at costs through activities that are performed in the organization. The following determining of their costs is done based on dividing them into various cost pools with differentiated cost drivers that do not have to be volume based. The thesis is apart from the theoretical study of the topic supplemented by a survey of prevalence of ABC in the Czech Republic and primarily by an analysis of an already created strategic ABC model which is used for studying a degree of compliance of theoretical foundations of the principle with actual methods used in creating the ABC model.

Em um momento da gestão eficaz, de exigência de alta produtividade, qualidade, inovação e de pressões ambientais e sociais, talvez um dos fatores mais determinantes do sucesso ou fracasso da empresa seja o posicionamento da mesma quanto aos seus custos. A contabilidade de custos, após um longo período de estagnação e, por conseqüência, perda da relevância, teve de adequar-se à nova realidade, evoluindo dos sistemas tradicionais de custeio, focados na mensuração e controle, para sistemas que focassem a gestão ao invés do controle, nascendo, dessa forma, o custeio baseado em atividades. Os diferenciais quanto a esse método de custeio em relação aos chamados métodos tradicionais residem em dois importantes conceitos embutidos na sua concepção: o conceito de atividades e, principalmente, o conceito de direcionadores de custo ou cost drivers. A precisão, o custo de coleta e manutenção dos dados e também a influência dos cost drivers sobre os gestores devem ser analisadas para a seleção dos direcionadores de custos. Dada a importância do custeio baseado em atividades e, por conseqüência, da escolha de direcionadores de custos, o trabalho busca desenvolver procedimentos para seleção de direcionadores que possam ser originados de dados já existentes na empresa e de fácil manuseio e gestão, os chamados direcionadores de transação, analisando a adequação desses direcionadores quanto a seu custo de obtenção, efeito comportamental e precisão. / In a moment of the effective administration, of demand of high productivity, quality, innovation and of environmental and social pressures, perhaps one of the factors more determinant of the success or failure of the company is the positioning of the same with relationship at your costs. The cost accounting, after a long stagnation period and, for consequence, loss of the relevance, had to adapt to the new reality, developing of the traditional systems of costing, centered in the measure and control, for systems that centered the administration instead of the control, being born, in that way, the activity based costing. You differentiate yourselves with relationship to that costing method in relation to the calls traditional methods they reside in two important concepts embedded in your conception: the concept of activities and, mainly, the concept of cost drivers. The precision, the collection cost and maintenance of the data and also the influence of the cost drivers on the managers should be analyzed for the selection of the cost drivers. Given the importance of the activity based costing and, for consequence, of the choice of costs drivers, the work search to develop procedures for selection of cost drivers that can be originated of already data existent in the company and of easy handling and administration, the calls transaction cost drivers, analyzing the adaptation of those cost drivers with relationship your obtaining cost, effect in the behavior and precision.

Thesis (M.Com. (Accounting))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2017 / The Water Trading Entity (WTE) under the Department of Water Affairs and Sanitation in South Africa is mandated by the National Water Act to charge users for raw water supplied, and the tariffs it charges must enable it to fully recover its costs. The entity is concerned that it is not achieving full equity in relation to refining the recovery mechanism to obtain tariffs that represent usage of resources. This research study sought to investigate the possibility of implementing Activity Based Costing (ABC) in order to overcome the deficiencies of using the Traditional Costing system. ABC is a costing tool that measures the cost of activities to provide more accurate cost information for management. This research examines the practicalities of applying ABC in the water sector. WTE supplies raw water to the Water Boards who further supply to Municipalities, which in turn supply to the final consumers. It is possible that due to the limitations of the traditional costing there may be a price distortion throughout the water supply value chain, and if this is corrected consumers may pay a fair price for water. This research paper has revealed that indirect costs are quite significant within the WTE and proposes an ABC model that would be easy to implement to allocate costs more accurately leading to a full recovery of costs. Keywords: Activity Based Costing, Traditional Costing, Indirect Costs, Water Schemes / GR2018