Academic literature on the topic 'Calculation of costs'

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Journal articles on the topic "Calculation of costs"

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Khoirunnisa, Ni'ma, and Siti Achiria. "Model Perhitungan Biaya Produksi Islami Menggunakan Metode Variable Costing (Studi Kasus Usaha Susu Shi Jeckex Cabang Jogja)." JESI (Jurnal Ekonomi Syariah Indonesia) 9, no. 1 (2019): 9. http://dx.doi.org/10.21927/jesi.2019.9(1).9-19.

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<p><em>Every company is required to run its business very well. The success of a company is very much determined by the accuracy and ability of the leader in managing the company. Production costs are one part of the internal steps that must be taken in increasing efficiency. In Islam there is a classification of costs before calculating production costs because not all funds that come out are calculated as production costs. The company can exercise control over activities that do not add value, which refers to cost control to be effective by applying Variable Coasting methods. Bec
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Sugiarti, Juniar, Sochib Sochib, and Yanna Eka Pratiwi. "ANALYSIS OF THE CALCULATION OF PRODUCTION COSTS AND SELLING PRICES IN UD. BINA USAHA BAGUSARI." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 4, no. 2 (2020): 57–65. http://dx.doi.org/10.30741/assets.v4i2.568.

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Business (company) is an organization that provides a variety of goods or services for sale with the aim of obtaining profits. Accounting calculations on companies are needed at the production price and selling price at a company. In this case then direct this research in the calculation of production prices and selling prices. The data needed in this study can be obtained through documentation and field research. The data obtained in this analysis uses the Descriptive Quantitative method, based on the analysis shows that the calculation of production costs and selling prices using the calcula
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Maliki, Alfian, and Heru Satria Rukmana. "Calculation of Cost of Production Using the Job Order Costing Method Against Determination of Selling Prices at PT OTO Media Kreasi." Neraca : Jurnal Akuntansi Terapan 1, no. 2 (2020): 103–25. http://dx.doi.org/10.31334/neraca.v1i2.860.

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PT Oto Media Kreasi is a service company engaged in the field of interior and exterior design bodies, producing based on orders or projects. The calculation of the cost of production at PT Oto Media Kreasi plays a role in determining the selling price, which affects the company's profit.The purpose of this study is to determine the calculation of the cost of production as well calculation in determining the selling price with the method applied by PT Oto Media Kreasi, also to find out the calculation of the cost of production as well as the calculation in determining the selling price using th
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Stewart, Ian. "Mathematics: Counting costs of calculation." Nature 321, no. 6073 (1986): 812–13. http://dx.doi.org/10.1038/321812b0.

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AYMAN, ALGHBEIN. "CONTROL OF INDERECT COSTS IN THE CONSTRUCTION PROCESS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 8 (2021): 61–64. http://dx.doi.org/10.36871/ek.up.p.r.2021.08.02.009.

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The calculation of direct costs, which mainly consist of consumables and labor, is not difficult for special-ists. Indirect costs, also known as overhead costs, often create problems for the accountant when determining the exact cost price. The article considers the issue of calculating indirect costs as a new, more improved approach to calculating the final cost of an object and its costs. The article considers an example of the use of ABC in the construction of a library hall and its potential advantages compared to traditional costs. The project can cover cost control by implementing an act
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Choi, Jaehyun. "Road User Costs for Highway Construction Projects Involving a Lane Closure." Sustainability 12, no. 8 (2020): 3084. http://dx.doi.org/10.3390/su12083084.

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While for years most American State Highway Agencies (SHAs) have performed Road User Cost (RUC) calculations, no uniformity from state to state has been established. There is scant research available that documents the testing and validation of existing RUC calculation methods for highway rehabilitation projects. Especially scarce are studies addressing the unique problem of accurately calculating RUC in the event of lane closures. This research addresses this problem by describing and comparing two methods of making such calculations: A manual method developed by the Texas Transportation Inst
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Adawia, Popon Rabia, Aprilia Puspasari, Ayu Azizah, Asep Asep, and Dede Mustomi. "The Appropriate Calculation Cost of Goods Manufactured as Pricing Strategy for Small Sized Enterprises (SMEs)." Jurnal Perspektif 19, no. 1 (2021): 5–10. http://dx.doi.org/10.31294/jp.v19i1.9840.

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This research aims to identify all production costs incurred in production, to calculate the cost of goods manufactured correctly using the Process Costing Method and decision making for determining the selling price of shoes. The research was taken in one of small-sized enterprises shoe factory in East Karawang. The research method is descriptive comparative with a qualitative approach. The descriptive method is used to describe the production costs incurred in the production process including the raw materials costs, supporting materials costs, labor costs, and factory overhead costs. In thi
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Tereshenko, Oleg, Nataliya Voloshanyk, and Dmytro Savchuk. "RATE OF COSTS ON INVESTMENT CAPITAL IN EMERGING MARKETS." SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 6 (May 21, 2019): 665. http://dx.doi.org/10.17770/sie2019vol6.3957.

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To date, there is no adequate methodology for calculating the discount rate that would satisfy most financial analysts. The most common approach to determining the discount rate is to use the weighted average cost of capital (WACC) algorithm. The calculation of capital costs (discount rates) in emerging market countries (EM) is characterized by a number of problems related to the information inefficiency of the capital market, instability of demand for products, inflation, macroeconomic and legal uncertainty and a lack of proper payment discipline. Even more complex are the corresponding calcu
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Aaltonen, Markku V. P., and Jukka Miettinen. "Computer-aided calculation of accident costs." Human Factors and Ergonomics in Manufacturing 7, no. 2 (1997): 67–78. http://dx.doi.org/10.1002/(sici)1520-6564(199721)7:2<67::aid-hfm1>3.0.co;2-g.

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Beyer, M., J. Klein, K. Vaupel, and D. Wiegand. "Microbial coal desulphurization: calculation of costs." Bioprocess Engineering 5, no. 3 (1990): 97–101. http://dx.doi.org/10.1007/bf00388186.

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Dissertations / Theses on the topic "Calculation of costs"

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Kulíková, Andrea. "Zhodnocení kalkulací ve vybrané soukromoprávní korporaci a návrhy na zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444222.

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The diploma thesis deals with the analysis and evaluation of calculations in the Vedanta canteen of the company Jitřenka-Zlatá studna s.r.o. The aim of the work is to propose changes that will improve the current situation of the company. The proposals will be based on an analysis of the current state of cost classification, the method of calculation and the calculation system.
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Wiegmann, Dirk. "An activity-based cost model for design-concurrent calculation." Thesis, This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-03032009-040709/.

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Blomqvist, Johan, and Camilla Grönnå. "Skillnader mellan kalkylerade och verkliga byggkostnader : Analys av orsaker till avvikelser i produktionskalkyler." Thesis, KTH, Byggteknik och design, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-101676.

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Detta examensarbete är det avslutande momentet för programmet ”Byggteknik och Design” på ”Kungliga Tekniska Högskolan” i Haninge. Arbetet utfördes för byggföretaget Einar Mattsson Byggnads AB. Uppgiften var att ta reda på varför kalkylerade och verkliga kostnader för nybyggnadsprojekt skiljer sig. Studien baserades på produktionskalkylerna för fyra projekt och ntervjuer med minst en inblandad från varje projekt.   De fyra poster som påvisade de största negativa avvikelserna i produktionskalkylerna för respektive projekt identifierades och orsaker till att dessa projektspecifika poster avvek ut
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Růžičková, Žaneta. "Kalkulace nákladů vybrané firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-262226.

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The thesis deals cost calculation on the agricultural company.The goal of the work is to evaluate approaches to cost management in the selected company. There is the processing of changes of existing procedures or new procedures to improve cost management efficient of the company. Calculations are disscussed in general at the first and then in the agriculture. Current calculation method is analyzed in the own part of thesis on four products. Used costing technique is compared with another calculation method. The comparsion with the cost of production areas and all production areas in the Czech
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Chovítek, Břetislav. "Kalkulace ceny a její uplatnění v řízení podniku I." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-3973.

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In the selected company will be implemented the general methodology of calculation of the own costs as a basis for the formation of prices. It will be analyzed the effect of the method of the own costs calculation on business management.
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Šenkýřová, Martina. "Problematika řízení nákladů a výnosů ve zvolené firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10122.

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The basic theoretic bases of mamagement costs and revenues. The short characteristic of the company. The analysis of basic and external process of the firm icnluded their discription and consequences. The analysis of the costs and revenues of the company directly linked on the company processes. The basic preparation on completion ISO standards.
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Tichá, Lucie. "Analýza a řízení nákladů." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15650.

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The aim of this dissertation is to analyse the costs and their management in the company BAEST, a.s. BAEST, a.s. is a manufacturing engineering firm with a wide production range. In this work, the costs are investigated at first from the global point of view - it is analysed their structure and development here. Further part of the work gives attention to calculations. There are calculation methods characterized here, which are used by the company, and a part of this section is setting of the planned and the final calculation and analysis of variances. Conclusion is aimed to possible productio
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Klímová, Barbora. "Návrhy na zdokonalení řízení nákladů ve vybraném podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223775.

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The subject of this thesis are the costs of a specific company, their monitoring and ma-nagement. The theoretical part summarizes the information that served as the default resources. These findings have been applied in the practical part, for the selected com-pany. In the final section are formulated suggestions, which should lead to better ma-nagement of the costs.
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Rybníčková, Michaela. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223830.

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This diploma thesis is focused on the costs analysis and assessment of the current state of the cost management in company LITAS s.r.o. The theoretical part clarifies the issue of costs and calculation. The thesis itself involves the company profile; the other part is devoted to the cost analysis and the cost management system in the company. In conclusion, the current situation of the cost management is assessed, as well as some proposals and recommendations for the improvement of the company cost management are listed there.
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Brierley, John A. "The calculation of product costs and their use in decision making in British manufacturing industry." Thesis, University of Huddersfield, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.430290.

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Books on the topic "Calculation of costs"

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Electricity cost modeling calculations. Academic Press/Elsevier, 2011.

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Blood, sweat, & tears: Calculating your career costs. Rosen Pub. Group, 1986.

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Lee, Harry W. Calculating timber removal costs under ecosystem management. Idaho Forest, Wildlife and Range Experiment Station, 1996.

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Calculating human resource costs and benefits: Cutting costs and improving productivity. J. Wiley, 1986.

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1964-, McNamara John J., and Hoffar Julian F, eds. Calculating construction damages. Wiley Law Publications, 1992.

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1964-, McNamara John J., ed. Calculating construction damages. 2nd ed. Aspen Law & Business, 2001.

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Lloyd, P. J. Calculating costs and setting fees for university tuition. University of Melbourne,Dept. of Economics, 1988.

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Vartiainen, Mika. Welding time models for cost calculations in the early stages of the design process. Lappeenranta University of Technology, 2000.

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Sweden. Statistiska centralbyrån. Avdelningen för arbetsmarknads- och utbildningsstatistik. Revision of model for calculating costs of continuing vocational training. Statistiska centralbyrån, Avdelningen för arbetsmarknads- och utbildningsstatistik, 1999.

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Hough, Paul G. Pitfalls in calculating cost growth from selected acquisition reports. RAND, 1992.

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Book chapters on the topic "Calculation of costs"

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Friedrich, Rainer, and Peter Bickel. "Emission Calculation." In Environmental External Costs of Transport. Springer Berlin Heidelberg, 2001. http://dx.doi.org/10.1007/978-3-662-04329-5_3.

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Salter, R. J. "Calculation of Highway Operational Costs." In Traffic Engineering. Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10800-8_31.

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Fischer, Christoph, and Golo Stadelmann. "Calculation of Potential Timber Harvesting Costs (HeProMo)." In Swiss National Forest Inventory – Methods and Models of the Fourth Assessment. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-19293-8_16.

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van der Drift, L. N. J. M. "Expert Model for Calculation of Soil Sanitation Costs." In Contaminated Soil ’90. Springer Netherlands, 1990. http://dx.doi.org/10.1007/978-94-011-3270-1_13.

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Festel, Gunter, Martin Bellof, Martin Würmseher, Christian Rammer, and Eckhard Boles. "Calculation of Raw Material Prices and Conversion Costs for Biofuels." In Lecture Notes in Energy. Springer London, 2014. http://dx.doi.org/10.1007/978-1-4471-6482-1_5.

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Lanza, Gisela, Nicole Stricker, and Dominic Appel. "Calculation of Maintenance Costs on Poor Data Basis and Implementation in Industrial Practice." In Lecture Notes in Production Engineering. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-30820-8_50.

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Samuel, Boris. "The Shifting Legitimacies of Price Measurements: Official Statistics and the Quantification of Pwofitasyon in the 2009 Social Struggle in Guadeloupe." In The New Politics of Numbers. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-78201-6_11.

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AbstractIn 2009, Guadeloupe experienced a historic 44 day-long strike against the high cost of living. The union-led collective (LKP) leading the strike used calculations and figures as a weapon to prove that players holding dominant market positions captured undue profits (“pwofitasyon”). Also, official price indexes were subjected to radical political criticism by the LKP actors. Yet, by using averages, these calculations could not account for the existence of individual abusive prices. The “statactivistic” momentum resulted in a shift of the legitimate price measurement methods. Calculation was, however, also the collective’s Achilles heel. LKP members’ use of numbers established only a temporary favourable balance of power in the negotiations. It was not enough for them to compete with the state’s calculative skills on an equal basis.
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Tidblad, Johan, Vladimir Kucera, and Alexandre A. Mikhailov. "Mapping of Acid Deposition Effects and Calculation of Corrosion Costs on Zinc in China." In Acid rain 2000. Springer Netherlands, 2001. http://dx.doi.org/10.1007/978-94-007-0810-5_92.

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Rosner, S., M. Scholles, and D. Forchel. "Near-optimal scheduling of synchronous data-flow graphs by exact calculation of inter-processor communication costs." In High-Performance Computing and Networking. Springer Berlin Heidelberg, 1997. http://dx.doi.org/10.1007/bfb0031677.

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Curien, Nicolas. "Cost Calculation." In Transport Pricing of Electricity Networks. Springer US, 2003. http://dx.doi.org/10.1007/978-1-4757-3756-1_2.

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Conference papers on the topic "Calculation of costs"

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Kucera, Tomas. "CALCULATION OF LOGISTICS COSTS IN INBOUND LOGISTICS." In 5th SGEM International Multidisciplinary Scientific Conferences on SOCIAL SCIENCES and ARTS SGEM2018. STEF92 Technology, 2018. http://dx.doi.org/10.5593/sgemsocial2018/1.5/s05.015.

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Kurmanbekov, Obolbek. "Accounting Losses in the Calculation Process of Production Costs." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c09.02018.

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The drawback of the traditional approach to accounting for losses from defects is the common accounting. Part of the losses is due to the peculiarity of the production technology, and they must be included in the production costs. To account for excess losses in the calculation of the cost of production unit, it is necessary to add two indicators: the normative and over-standard losses. Suggestions of loss accounting in the process calculating allow one to increase the reliability of determining the cost of production, on the one hand, and, on the other, to generate information necessary for m
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Kufeoglu, Sinan, Samuel Prittinen, and Matti Lehtonen. "Customer interruption costs calculation of finnish electricity customers." In 2015 12th International Conference on the European Energy Market (EEM). IEEE, 2015. http://dx.doi.org/10.1109/eem.2015.7216605.

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Naugolnova, I. A. "Target Calculation Of Production Costs In The Process Approach To Cost Management." In Global Challenges and Prospects of The Modern Economic Development. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.04.02.17.

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Johnson, E. R., and R. E. Best. "A Computational Model for Estimating the Cost of Spent Fuel and High-Level Radioactive Waste Transport." In ASME 2003 9th International Conference on Radioactive Waste Management and Environmental Remediation. ASMEDC, 2003. http://dx.doi.org/10.1115/icem2003-4783.

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JAI has developed a simple computer program for use in determining a preliminary estimate of costs for transporting spent nuclear fuel or high-level radioactive waste by legal weight truck or by rail. The JAI Corporation Spent Fuel and High-Level Radioactive Waste Transportation Cost Model © is a Microsoft Excel 2000-based collection of spreadsheets. Both the truck and rail sub-models consist of three spreadsheets, or modules — as follows: • The “Input” spreadsheet accepts the user’s inputs (the user’s configuration of the transportation scenario to be modeled); • The “Cost Calculations” sprea
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Hagmark, P. E., and S. Virtanen. "Simulation and calculation of reliability performance and maintenance costs." In 2007 Annual Reliability and Maintainability Symposium. IEEE, 2007. http://dx.doi.org/10.1109/rams.2007.328102.

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Min, Kyung-Il, Su-Won Lee, Hongrae Kim, and Young-Hyun Moon. "Calculation of stochastic generation costs considering wind power generation." In 2009 Transmission & Distribution Conference & Exposition: Asia and Pacific. IEEE, 2009. http://dx.doi.org/10.1109/td-asia.2009.5356992.

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Riesener, M., C. Dolle, A. Menges, and G. Schuh. "Calculation and Allocation of Complexity Costs Using Process Data Mining." In 2019 IEEE International Conference on Industrial Engineering and Engineering Management (IEEM). IEEE, 2019. http://dx.doi.org/10.1109/ieem44572.2019.8978735.

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Lazzaretto, Andrea, and George Tsatsaronis. "On the Calculation of Efficiencies and Costs in Thermal Systems." In ASME 1999 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 1999. http://dx.doi.org/10.1115/imece1999-0852.

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Abstract This paper is an extension, generalization and simplification of a concept presented in two previous papers. A general method for defining and calculating exergetic efficiencies and exergy-related costs in thermal systems is presented.
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Dott, Dawn R., S. C. Wirasinghe, and Amit Chakma. "Putting the Environment Into the NPV Calculation: Quantifying Pipeline Environmental Costs." In 1996 1st International Pipeline Conference. American Society of Mechanical Engineers, 1996. http://dx.doi.org/10.1115/ipc1996-1941.

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Pipeline projects impact the environment through soil and habitat disturbance, noise during construction and compressor operation, river crossing disturbance and the risk of rupture. Assigning monetary value to these negative project consequences enables the environment to be represented in the project cost-benefit analysis. This paper presents the mechanics and implications of two environmental valuation techniques: (1) the contingent valuation method and (2) the stated preference method. The use of environmental value at the project economic-evaluation stage is explained. A summary of resear
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Reports on the topic "Calculation of costs"

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Hummel, Marcus. Cost Curves for Heat Savings in Buildings: Calculation of costs and potentials for heat savings in existing buildings through the refurbishment of the building surface for various countries in Europe until 2050. IEA SHC Task 52, 2018. http://dx.doi.org/10.18777/ieashc-task52-2018-0001.

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Milligan, M., and B. Kirby. Calculating Wind Integration Costs: Separating Wind Energy Value from Integration Cost Impacts. Office of Scientific and Technical Information (OSTI), 2009. http://dx.doi.org/10.2172/962504.

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Spyropoulou, Evdoxia, Timothy Levin, and Cynthia Irvine. Calculating Costs for Quality of Security Service. Defense Technical Information Center, 2000. http://dx.doi.org/10.21236/ada423571.

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Wissink, Andrew, Jude Dylan, Buvana Jayaraman, et al. New capabilities in CREATE™-AV Helios Version 11. Engineer Research and Development Center (U.S.), 2021. http://dx.doi.org/10.21079/11681/40883.

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CREATE™-AV Helios is a high-fidelity coupled CFD/CSD infrastructure developed by the U.S. Dept. of Defense for aeromechanics predictions of rotorcraft. This paper discusses new capabilities added to Helios version 11.0. A new fast-running reduced order aerodynamics option called ROAM has been added to enable faster-turnaround analysis. ROAM is Cartesian-based, employing an actuator line model for the rotor and an immersed boundary model for the fuselage. No near-body grid generation is required and simulations are significantly faster through a combination of larger timesteps and reduced cost
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McCullouch, Bob. INDOT Research Program Benefit Cost Analysis—Return on Investment for Projects Completed in FY 2019. Purdue University, 2020. http://dx.doi.org/10.5703/1288284317279.

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To demonstrate the value of research and its implementation, the Governor’s Office requested an annual financial analysis of the INDOT Research Program to determine the return on the research investment (ROI). This report is for the 35 research projects that completed in FY 2019. The ROI analysis will supplement the annual IMPACT report by adding a more rigorous quantitative benefit cost analysis (BCA) to the Research Program. Previous financial analyses used the approach of calculating net present values of cash flows to determine a benefit cost ratio and this report uses the same approach. A
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Melaina, M., and M. Penev. Hydrogen Station Cost Estimates: Comparing Hydrogen Station Cost Calculator Results with other Recent Estimates. Office of Scientific and Technical Information (OSTI), 2013. http://dx.doi.org/10.2172/1260510.

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NAVAL SEA SYSTEMS COMMAND WASHINGTON DC. Design Data Sheet: Calculation of Surface Ship Annual Energy Usage, Annual Energy Cost, and Fully Burdened Cost of Energy. Defense Technical Information Center, 2012. http://dx.doi.org/10.21236/ada565827.

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Rainer, Leo I., Marc A. Hoeschele, Michael G. Apte, Derek G. Shendell, and Wlliam J. Fisk. Energy savings estimates and cost benefit calculations for high performance relocatable classrooms. Office of Scientific and Technical Information (OSTI), 2003. http://dx.doi.org/10.2172/821454.

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Chandra, Shailesh, Mehran Rahmani, Timothy Thai, Vivek Mishra, and Jacqueline Camacho. Evaluating Financing Mechanisms and Economic Benefits to Fund Grade Separation Projects. Mineta Transportation Institute, 2021. http://dx.doi.org/10.31979/mti.2020.1926.

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Investment in transportation infrastructure projects generates benefits, both direct and indirect. While emissions reductions, crash reductions, and travel time savings are prominent direct benefits, there are indirect benefits in the form of real estate enhancements that could pay off debt or loan incurred in the improvement of the infrastructure itself. Studies have shown that improvements associated with rail transportation (such as station upgrades) trigger an increase in the surrounding real estate values, increasing both the opportunity for monetary gains and, ultimately, property tax co
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Schellenberg, Josh, and Peter Larsen. Changes to the Underlying Econometric Models for the Interruption Cost Estimate (ICE) Calculator. Office of Scientific and Technical Information (OSTI), 2018. http://dx.doi.org/10.2172/1769301.

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