Measuring the success of Activity Based Costing (ABC) is part of a more general challenge of measuring the success of any major change in managerial methods. The past thirteen years have seen accelerated rates of change in the South African Post Office (SAPO). However little is known about `'Measuring the successful implementation of ABC in (SAPO)''. The objectives of this study is to research the perceptions of staff regarding the successful implementation of ABC, the benefits of ABC implementation and the conditions that affect the potential benefits from the successful implementation of ABC. This will allow organisations and provide them with relevant information that will enable them to make better decisions with regard to measuring the successful implementation of ABC. To achieve these objectives a questionnaire was prepared and handed out to the finance staff of the SAPO. They were asked to respond to the questionnaire on their experience and their perceptions on the implementation of ABC. 121 questionnaire were returned generating a 38% response rate. The findings in this study highlighted that top management fails in giving active support to the implementation of ABC and the technical factors were perceived as standing in the way of the successful implementation of ABC. These were training, the high cost of implementing ABC, the lack of software packages, the lack of data requirements and co-operation between departments. From the finding the recommendation was made were general strategies were suggested for the SAPO for measuring the successful implementation of ABC. / Business Management / M.Tech. (Business Administration)

Financail Accounting / D.Com. (Applied Accountancy)

Orientador: Jose Wilson Magalhães Bassani / Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Eletrica e de Computação / Made available in DSpace on 2018-08-05T12:39:44Z (GMT). No. of bitstreams: 1 Rocha_LeticiaSantosda_D.pdf: 931669 bytes, checksum: a042ec9b535989c70d7e76efd1b732dc (MD5) Previous issue date: 2005 / Resumo: O Centro de Engenharia Biomédica (CEB) da Universidade Estadual de Campinas (UNICAMP) gerencia as atividades de manutenção (corretivas e preventivas) de um parque de cerca de 10.000 equipamentos médicos da área de saúde da Universidade, que inclui dois hospitais, dois centros médicos e uma escola de medicina. Para controlar estes serviços, o setor de Engenharia Clínica do CEB possui um sistema de gerenciamento baseado em uma máquina de estados, no qual todas as ordens de serviço (OS) são caracterizadas por trajetórias compostas pelos estados pelos quais cada OS passa durante a sua execução. Os estados são microprocessos ativados para solução de tarefas específicas. Cada mudança entre microprocessos é denominada, neste sistema, transicão. A nossa hipótese de trabalho foi que seria possível implementar no CEB um método de cálculo do custo das OS utilizando a técnica de custeio por atividade (Activity Based Costing, ABC). Para testar esta hipótese, tomamos as atividades (unidades fundamentais para a composição do custo ABC) equivalentes às transicões. Com esta abordagem fomos capazes de extrair o custo ABC das ordens de serviço, calcular o custo dos serviços prestados, exercitar o conceito de lucratividade (simulando valores de venda para cada OS com base no mercado), explicitar os custos das atividades dos indivíduos dentro dos diversos setores do CEB e estudar o impacto sobre o serviço (conjunto de atividades) de um determinado excedente "planejado", mediante o oferecimento de serviços para o mercado. Tendo em vista a possibilidade de calcular lucros para cada tipo de OS, pudemos estudar a aplicação de um processo de decisão, usando a técnica processo de hierarquia analítica (Ana/ytic Hierarchy Process, AHP) para decidir sobre a escolha da manutenção feita por terceiros ou feita pela equipe da casa. Os exercícios de cálculo de custos em diferentes condições ilustram a possibilidade de uso do ABC para gerenciamento baseado em atividade (Activity Based Management, ABM) e resultaram valores compatíveis com a realidade do sistema público universitário de saúde (e.g. custo das OS, custo do trabalho e atividades no CEB). Concluímos que a estratégia adotada de equivalência entre atividades e transições viabiliza e facilita a implementação do sistema ABC (o que confirma a nossa hipótese) e que, tendo em vista os preços praticados no mercado, um excedente da venda de serviço pode ser gerado, mesmo em um sistema público de saúde como o da UNICAMP, no qual os custos, essencialmente fixos (e.g. pessoal, depreciação, custos gerais), não podem ser reduzidos de modo trivial / Abstract: The Center for Biomedical Engineering (CEB) at 8tate University of Campinas (UNICAMP) manages the maintenance activities (corrective and preventive) of about 10,000 medical devices for the health care area of the university, which is comprised by two hospitais, two medical centers and a medicine school. In order to control these maintenance activities, the Clinical Engineering department makes use of a state machine-based management system in which the service orders (80) are characterized by trajectories (sequence of states) constructed while the 80 is processed. The states are microprocesses, which are activated to solve specific tasks. Each transition between two microprocesses (the state transition) is named, in short, a transition. We worked under the hypothesis that it would be feasible to implement at CEB a method for 80 costing based on the Activity-Based Costing (ABC) technique. To test our hypothesis, we made activity, fundamental token for ABC, equivalent to transition. With this approach, we were able to extract the ABC cost of each 80, to estimate cost for a specific service proposal, to exercise the concept of profitability by simulating selling costs for each 80 based in the current market, to explicit activity costs for individual jobs in CEB, and to study the impact of offering external services upon the total amount of activities of a certain "planned profit". By the analysis of 80 involving third party services, we studied the possibility of using the Analytic Hierarchy Process (AHP) technique to choose between third party or in-house services. The different conditions of ABC application in the present work iIIustrated the possibility of using ABC for Activity-Based Management (ABM), with results compatible with the expected figures for a public university health system (which validated our hypothesis). We conclude that our strategy of equivalence between activity and transition made the ABC feasible and relatively simple. We also found that according to the current market prices it is possible to envisage profit even in a health system such as in UNICAMP, in which costs are essentially fixed (e.g. staff, depreciation, general costs) / Doutorado / Engenharia Biomedica / Doutor em Engenharia Elétrica

Le développement d’une nouvelle sonde dite « activity-based probe » pour réaliser la détection de formes actives de protéases appartenant à la famille des protéases à zinc de la matrice (MMP) a été réalisé dans ce travail, en partant d’un inhibiteur phosphinique puissant des MMP dans lequel a été introduit un groupement photoactivable de type diazérine. Ce composé se révèle un inhibiteur puissant de plusieurs MMP avec des affinités nanomolaires. Ce composé incubé avec différentes MMP est par ailleurs capables de modifier de façon covalente un grand nombre de MMP au niveau de leur site actif, avec des rendements de modification variant de plus de 50% à 11%, selon la nature des MMP. En ayant choisi comme moyen de détection la radioactivité, nous démontrons qu’avec cette nouvelle sonde qu’il est possible de détecter des formes actives de MMP avec des sensibilités de l’ordre de la femtomole dans des systèmes modèles de protéomes complexes. Appliquée à l’analyse de lavages broncho alvéolaires de souris traitées par voie pulmonaire avec des nanoparticules pour induire une réponse inflammatoire, cette nouvelle sonde permet de mettre en évidence la présence de formes actives du domaine catalytique de la MMP-12, une métalloprotéase à zinc exprimée par les macrophages, mais pas dans les animaux contrôles. En revanche l’analyse de carotides humaines de patients souffrant d’athérosclérose ne nous pas conduit avec cette sonde à la détection de formes actives de MMP. Malgré ce résultat, il est à noter que la détection de forme active de MMP dans un fluide pathologique est une première dans ce domaine. Cette sonde étant validée pour sa capacité à détecter des formes actives de MMP, elle permettra dans l’avenir de tester d’autres fluides pathologiques d’origine humaine ou bien des extraits de tissu comme des tumeurs pour lesquels les MMP pourraient être des marqueurs de ces pathologies. / A new activity-based probe able to covalently modify the active site of proteases belonging to the matrix metalloprotease family (MMPs) has been developed in this thesis project. The probe was shown to behave as potent inhibitor of several MMPs, with nanomolar Ki values. This probe was also able to modify specifically only the free active site of MMPs, with particular high yields of cross-linking varying from 50 % to 11 %, depending of the MMPs tested. Using radioactivity as means of detection, this probe was able to detect active form of MMPs with a threshold of 1 femtomole. Applied to the study of bronchoalvelolar fluids (BAL) from mice exposed to nanoparticles by a lung aspiration protocol, this probe revealed the presence of the catalytic domain of MMP-12 under its active form, but not in control animals. When used to detect active form of MMPs from extracts obtained from human arteries of patient suffering from atherosclerosis, the probe was not able to detect such MMP active forms. Despite this negative result, the detection of active form of MMP in pathological fluid like BAL has never been reported before this work. Having validated this novel MMP activity-based probe, it will be possible to use it now for detecting MMPs from other pathological fluids or tissues extracts in which MMPs can be good markers of the pathology.

I syfte att undersöka vad övergången till en aktivitetsbaserat kontorsmiljö (ABW) innebär för synen på det egna ledarskapet i relation till medarbetarna samt hur chefer hanterat övergången i förhållande till sin chefsidentitet har sex kvinnliga och tre manliga chefer från fyra olika organisationer intervjuats. Intervjuerna analyserades med hjälp av IPA-metoden utifrån teorier om chef-/ ledarskap i förhållande till medarbetarskap och identitetsarbete. Resultatet visar att en övergång till ABW kan innebära en ansvarsförskjutning mot ökat medarbetaransvar och ett mer strategiskt chef-/ledarskap som är baserat på målstyrning, tillit och ett större ansvar för sociala strukturer. Ett individuellt, tjänande ledarskap underlättar för ett hållbart ledarskap i ABW. Deltagande chefer har uppskattat utvecklingen av chef-/ledarskapet i övergången till ABW och det har inte påvisats några konfliktfyllda identitetsarbeten. Studien ger exempel på vad en förändringsprocess mot ABW kan innehålla. Ytterligare forskning behövs för att undersöka hur ABW fungerar för olika typer av organisationer och medarbetare. / To investigate what a change into an activitybased workplace (ABW) means to managers view of leadership in relation toemployees and how managers handles it in relation to their identity as managers,six female and three male managers, from four different organizations, havebeen interviewed. The IPA-method was used for interview analyzes based ontheories about management/leadership, empowerment and identity work. The resultshows that a transfer into ABW may lead to a passing of responsibility towardsemployees and a strategic leadership/management based on goal management, trustand an increased responsibility for social structures. An individual, servingleadership facilitates a sustainable leadership in ABW. Participants haveappreciated the leadership/management development, and no identity workconflicts has been detected. The study gives examples of changing processestowards ABW. More studies have to be done in order to investigate how ABW fitsdifferent types of organization and different types of employees.

The thesis, Survey of the methods of costing of hospitalization, deals with the characteristics of the classification system DRG used for costing of hospitalization. The first half of the theoretical part of this work describes the Czech health care in general and specific ways of financing it. We focus on the costs related to the emergency care in hospitals which are classified by the DRG system. The second half of the theoretical part studies the actual principles of costing of hospitalization. The method chosen for this is called Activity Based Costing (ABC). It defines the procedures of costing which are being used in hospitals. At the end, we provide a description of the current and suggested procedures of costing of hospitalization and how they are utilized to set up parameters of the reimbursing mechanism. The practical part of this thesis maps the situation of hospitalization financing in Klatovska nemocnice, a. s. We suggest a new way of financing based on the methodology DRG Restart. Base on the data obtained in Klatovska nemocnice, a. s. we summarize and compare the results of the new method to the current one.

Syfte: Tidigare forskning kring aktivitetsbaserade kontor har fokuserat på underordnade  medarbetare och de effekter det har på deras arbete. Användningen av konceptet påverkar dock även medarbetare i en chefsposition. Syftet med denna studie är därför att belysa hur chefer upplever att deras möjligheter att utöva ledarskap påverkas av användningen av aktivitetsbaserat kontor.   Metod: Studiens vetenskapliga synsätt är hermeneutisk fenomenologi och vi har använt en abduktiv forskningsansats. Den teoretiska referensramen är uppbyggd på tidigare forskning, och har  uppdaterats kontinuerligt under studiens gång. Studiens forskningsdesign är en fallstudie, och datainsamling sker i form av semistrukturerade intervjuer. Empiri analyseras med den teoretiska referensramen som bas och resultaten diskuteras i analysen.   Resultat & slutsats: Studien visar att aktivitetsbaserat kontor påverkar ledares möjligheter att utöva ledarskap på samtliga delområden vi har undersökt, om än i olika stor utsträckning. Likt tidigare forskning i ämnet visar vår studie att den ökade interaktionen ett aktivitetsbaserat kontor medför är starkt bidragande till de olika effekter som uppmärksammas. Dock upplevs effekterna inte alltid på samma sätt ur ett chefsperspektiv.   Förslag till fortsatt forskning: Vår studie inkluderade endast företag som nyligen implementerat aktivitetsbaserat kontor. Vi föreslår en studie där företag som haft aktivitetsbaserat kontor en längre tid studeras för att upptäcka nya utmaningar, problem och möjligheter för chefer. Vi anser även att framtida studier bör titta på andra aspekter av ledarskapet än de vi fokuserat på och hur dessa påverkas av aktivitetsbaserat kontor.   Uppsatsens bidrag: Studien visar att aktivitetsbaserat kontor påverkar ledares möjligheter att utöva ledarskap. Ledarskapet överlag har blivit mer ledande och uppmuntrande snarare än styrande. Vi har dock även uppmärksammat ett antal utmaningar som konceptet för med sig vilka påverkar ledarens arbete. / Aim: Previous research on activity-based offices has focused on subordinates and the effects it has on their work. The use of the concept also affects employees in a management position. The purpose of this study therefore is to illustrate how managers percieve that their opportunities to exercise leadership are affected by the use of an activity-based office.  Method: The study's scientific approach is hermeneutic phenomenology and we have used an abductive research approach. The theoretical framework is based on previous research, and was updated continuously during the study. The study's research design is a case study, and data collection was made in the form of semi-structured interviews. Empirical material was analysed with the theoretical framework as a base and the results are discussed in the analysis.  Result & conclusion: The study shows that activity-based offices affect the leader's opportunities to exercise leadership in all areas we have investigated, although to varying degree. As in previous research on the subject our study shows that the increased interaction an activity-based office brings, is a strong contributor to the various effects that have been noted. The effects however are not always percieved in the same way from a manager’s perspective.  Suggestions for future research: Our study only included companies that have recently implemented an activity-based office. We propose a study including companies that have been using an activity-based office for a longer time to discover new challenges, problems and opportunities for managers. We also believe that future studies should look at other aspects of leadership than those we focused on and how these are affected by the activity-based office.  Contribution of the thesis: The study shows that the activity-based office affects the leader's opportunities to exercise leadership. The leadership has generally become more conductive and supportive rather than controlling. However, we have also noted a number of challenges that the concept entails that affect the manager's job.

Course: Degree project in Logistics, the Business Administration and Economics Programme, 4FE19E, VT16 Authors: Marcus Lundgren and Tobias Nilsson Supervisor: Peter Berling Examiner: Helena Forslund Title: Product Costing in Small Craft Companies – A Case Study at Gemla Fabrikers AB Background: Today a competitive price is no guarantee to keep a company profitable. Cost control has become more central and especially cost control considering work put in to the product and tradeoffs connected to the product in question has become central to secure the company’s competitiveness. A useful tool to secure the competitiveness is product costing when making profit analysis, setting price levels as well as other decision making. The challenge is to find a product costing method which fits right and distribute the direct and indirect costs in a fair manner. Purpose: The purpose of this study is by constructing a flowchart over the production process adapt a model for product costing that supports pricing and decision making of the product assortment at Gemla Fabrikers AB, and theoretically raise the discussion of the adapted models suitability in a context of small time manufacturers that is characterized by an artisan production. Method: The study is conducted as a case study at Gemla Fabrikers AB and uses a research strategy containing both qualitative and quantitative approaches. Collected data is mainly obtained via unstructured interviews, direct observations and time studies. A process mapping was made as a start to serve as a foundation for other parts of the study. A product costing method was later adapted to fit the parameters and way of working in a company with high levels of craftsmanship. Conclusions: After mapping the process of the company it was clear that the production was characterized by a time-consuming manufacturing process with a large number of activities. This resulted in an adapted product costing method, which origins from the activity based costing model, in order to distribute the costs in a more correct way based v on the actual time consumption. The adapted model is designed with a distinct activity based distribution on product level where every activity cost is established at a given volume of production, resulting in guidance and basis for cost control and when setting prices. Based on the company in the case study the conclusion was made that this way of working with product costing can be used in other companies with similar production and high level of craftsmanship, merging support activities together and focus on the value adding activities. The cost allocation is made using cause and effect based on the actual time put into the activities where a smaller number of time related cost drivers are used. The model is therefore to consider suitable for increased cost control as well as serving as a foundation for product pricing and decision making. / Kurs: Examensarbete i logistik för Civilekonomprogrammet, 4FE19E, VT16 Författare: Marcus Lundgren och Tobias Nilsson Handledare: Peter Berling Examinator: Helena Forslund Titel: Produktkalkylering i mindre hantverksföretag – En fallstudie på Gemla Fabrikers AB Bakgrund: Ett konkurrenskraftigt pris är i dagsläget inte tillräckligt då även en noggrann kostnadskontroll som tar hänsyn till arbetskraftsinsatsen och produktrelaterade avvägningar krävs för att säkerställa konkurrensförmågan. Ett användbart verktyg för detta är upprättandet av produktkalkyler som grund för lönsamhetsanalyser, prissättningsstrategi och beslutsunderlag. Svårigheten ligger dock i att finna rätt kalkyleringsmetod gällande detaljeringsnivån som fördelar en verksamhets direkta och indirekta kostnader på ett rättvisande sätt. Syfte: Syftet med studien är att genom en kartläggning av tillverkningsprocessen anpassa en produktkalkyl för prissättning och beslutsfattande av produktsortimentet på Gemla Fabrikers AB, samt teoretiskt lyfta diskussionen om anpassad modells lämplighet i en kontext för mindre tillverkande företag som karaktäriseras av en hantverksmässig produktion. Metod: Studien utförs enligt en fallstudie på Gemla Fabrikers AB med en flerfaldig forskningsstrategi av kvalitativ art med kvantitativa inslag. Datainsamlingen bygger främst på ostrukturerade intervjuer, direkta observationer och tidsstudier. En processkartläggning genomfördes till en början för att utgöra ett underlag för resterande delar. Vidare anpassades en produktkalkyl utifrån företaget och tillverkningens karaktär vilket slutligen utgjorde ett underlag för modellens lämplighet i en hantverksmässig tillverkningskontext. Slutsatser: Efter genomförd kartläggning av tillverkningsprocessen på fallföretaget framgick det att tillverkningen karaktäriseras av en tidskrävande process med ett stort antal ingående aktiviteter. Detta resulterade i att anpassad produktkalkyl utformades enligt en ABC-modell då slutsatsen blev att fördelningen av kostnaderna skulle göras iii mer rättvisande om dessa fördelades till respektive aktivitet baserat på det faktiska tidsutnyttjandet. Anpassad modell utformades genom en tydlig aktivitetsfördelning utifrån produktnivå där varje aktivitets kostnad fastställs vid en given produktionsvolym vilket möjliggör underlag för en ökad kostnadskontroll, prissättningsstrategi och beslutsunderlag. Baserat på studerat fallföretag drogs slutsatsen att anpassad modell görs lämplig för andra företag i en liknande hantverksmässig kontext utifrån att i högre grad göra sammanslagningar av aktiviteter med ett större fokus på de värdeadderande aktiviteterna. Kostnadsfördelningen sker via ett orsak-verkan samband utifrån det faktiska tidsutnyttjandet där ett mindre antal tidsrelaterade kostnadsdrivare används. Modellen blir då lämplig för ökad kostnadskontroll samt underlag för prissättning och beslutsfattande.

The proteasome, a multiprotease complex, is clinically validated as an anticancer target by the FDA approval of bortezomib and carfilzomib for the treatment of multiple myeloma. The emergence of resistance to proteasome inhibitors however remains a major clinical challenge. Recently, distinct types of proteasomes termed ‘intermediate proteasomes’, which contain unconventional mixtures of catalytic subunits, have been implicated with drug resistance of tumor cells. In elucidating the role of intermediate proteasomes in drug resistance, a crucial step is to unequivocally determine the subunit composition of intermediate proteasomes in cells. With this in mind, the goal of the studies reported in this dissertation is to develop novel chemical tools which can facilitate the investigation of intermediate proteasomes via two complementary approaches: a FRET-based approach and a bifunctional cross-linking approach. Chapter 2 describes the structure-based design, synthesis, and characterization of a peptide epoxyketone-based fluorescent probe, named as LKS01-B650, which selectively targets the immunoproteasome subunit β5i/LMP7. In addition to its utility in determining the identity of intermediate proteasomes as FRET-based probe, this imaging agent may also serve as a valuable tool in visualizing the immunoproteasome in living cells. Chapter 3 describes the design and synthesis of various epoxyketone-based bifunctional agents. The ability of these bifunctional agents to cross-link different catalytic subunits within a proteasome complex is shown by mobility shift assays.These bifunctional agents may provide important information in determining the subunit composition of proteasomes. Chapter 4 describes a systematic study of the relationship between the proteasome inhibitor structure and the inhibitory activity against critical subunits of the proteasome. Given the reported role of β5i/LMP7 in autoimmune diseases, this study may provide useful insights in developing therapeutic agents for autoimmune diseases as well as other diseases. Chapter 5 describes a separate study which is not related to proteasome biology. A concise approach to synthesize 1-azaspirocyclic ring systems is developed by utilizing a novel semi-pinacol/Beckmann rearrangement. Additionally, an environmentally benign, microwave-assisted, and solvent-free self-condensation of carbonyl compounds is reported.

Detta examensarbete är en studie om hur en projektstudio kan utformas så att den kommunicerar och stödjer dess syfte, samt stödjer de arbetsuppgifter som genomförs. Arbetet har genomförts i samarbete med NCC AB i Solna. NCC arbetar mycket i projekt och dagens lokaler stödjer inte arbete i projekt så bra som de önskar, de är i behov av fler projektstudios. NCC har som mål att börja arbeta mer aktivitetsbaserat i och med att miljöerna stödjer deras arbetssätt. En projektstudio ska fungera för olika typer av arbetsuppgifter så som individuellt arbete, arbete i grupp och större möten. Projektstudion är en plats för både möte och projektarbete. I dagsläget är den planerade ytan för projektstudion ett öppet kontorslandskap. Studien baseras på litteratur om zonindelning, rummets påverkan, grupparbete och arbetssätt, psykologiskt perspektiv samt Leesmanundersökning på NCC. I studien har följande metoder genomförts: platsanalys, analys av Leesmanundersökning på NCC, kvalitativ intervju och workshop. Studien resulterar i att ett gestaltningsförslag skapas, i detta fall en projektstudio. Ytan för projektstudion har gått från att vara ett öppet kontorslandskap till att vara en miljö som stödjer olika typer av arbetsuppgifter. / This thesis is about how a Project Studio can be designed so it communicates and support its purpose, and also support the assignments to be performed in the Studio. The study has been made in cooperation with NCC AB in Solna, Sweden. NCC often work in projects but their premises today does not support project working as well as they would wish it to, NCC is therefor in need of more Project Studios. NCC:s goal is to be able to work in a more Activity Based manner as a result of the environment better supporting this way of working. A Project Studio should function for different types of job assignments such as individual work, work in groups and bigger meetings. The Project Studio is a place for both meetings and working in projects. The intended space is currently an openplan. The study has a base founded on literature primarily relating to: zoning; the influence of space; teamwork and manner of working; a psychological perspective; and a Leesman review conducted at NCC. In the study the following methods have been performed: space analysis; analysis of the Leesman review at NCC; qualitative interviews and a workshop. The study results in a design proposal for a Project Studio. The space for the Project Studio would be transformed from an open-plan to an environment that more fully supports the different types of job assignments required at NCC.