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Bassett, Carolyn M. "Negotiating South Africa's economic future COSATU and strategic unionism /." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp02/NQ59119.pdf.
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Nepgen, Arnold. "The impact of globalisation on trade unions : Cosatu’s present and future engagement in international issues." Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/1951.
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Thesis (MA (Political Science. International Studies))--Stellenbosch University, 2008.The effects of ‘accelerated globalisation’ can not be denied when observing modern innovations shaping human life. Its development and consequent revolutionary impact is unlike any other in modern history. The last half of the twentieth century witnessed changes in exponential terms, such as informational and technological innovations that constantly redefine the way people function. This study focuses on the effect of globalisation on trade unions, paying particular attention to the formation of liberal economic conditions, the rise of global capital flows, and the diversification of workers, working conditions and employment patterns. Globalisation has led to the formation of new social, economic, and political conditions which have made it increasingly difficult for trade unions to function in traditional ways. At the heart of this lies the fundamental opposition of capital to labour, and increasingly so under conditions of global competition. Trade unions, are organisations that represent worker interests through solidarity and strength in numbers, traditionally at the national level but increasingly they are being challenged on a global level. Thus, due to various internal and external factors, the situation many unions find themselves in is one of survival instead of growth and influence. The case study of Cosatu was chosen due to the benefit of analysing the organisation’s past success as well as present situation. Although it has not been unaffected by the problems facing unions worldwide, it has managed to achieve some notable successes in the process. The practice of social movement unionism has been highly effective in mobilising under-represented groups, and is found to still be effective in South Africa, although at a diminished scale. It is imperative for all unions to restructure the way they function so as to incorporate previously marginalised groups, to utilise technology and globalisation to their advantage, and to educate potential new entrants to the labour market.
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Nzimande, Blade. "Deepen the strategic relationship between the SACP and COSATU, with and for the workers and the poor." Bua Komanisi, 2003. http://hdl.handle.net/10962/66245.
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Cde President, Willie Madisha, Cde Zwelinzima Vavi, General Secretary and all COSATU national office-bearers, leadership of COSATU affiliates, leadership of the ANC present, Cde Jeremy Cronin and the SACP delegation, local and international guests, cde delegates. As the SACP we are deeply honoured by the invitation to come and address your congress. This occasion might go down in history as one of the most important congresses in the history of this Federation, this, the 8th Congress of the Congress of South African Trade Unions.
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Misra, Neeta. "Strategic Unionism : the political role of the Congress of South African Trade Unions (COSATU) in South Africa and what it means for black workers." Thesis, Massachusetts Institute of Technology, 2008. http://hdl.handle.net/1721.1/46624.
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Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2008.Includes bibliographical references (v. 2, leaves 293-303).
This dissertation looks at the political role of trade unions in developing countries. Trade unions and particularly their engagement in political unionism have been absent from the development literature in recent decades. However, recently there has been a renewed interest in the role of trade unions and particularly in their political role as trade union movements in Argentina, Venezuela and Brazil have effectuated regime change by assisting labour based political parties to rise to power. I contribute to this trend by studying the role of the Congress of South African Trade unions (COSATU) and their role in shaping South Africa's transition to democracy. I use the story of COSATU to build on a theory of political unionism that is encompasses the various economic, social and political roles of trade unions and their strategic capability in capturing gains for workers.I examine COSATUs political role by creating five analytical categories to study the federations' experience; a historical review of the Black trade union movement that led to the creation of COSATU, forming alliances with political parties and civil society, building institutions for tripartism and consultation with business and government, mass mobilisation and membership and finally, shaping economic policy. I find that most of COSATUs achievements resulted from the federation's ability to engage in and find the right balance between economic and political unionism and to engage in strategic unionism in either sphere. The federation's unique participatory and democratic shop steward system also facilitated worker militancy and cohesiveness.
(cont.) The federation's unique participatory and democratic shop steward system also facilitated worker militancy and cohesiveness. The federation has failed and faces challenges to both membership and organisation because it has inadequately confronted the material conditions of capitalism which have resulted in structural issues such as the informalisation and casualisation of the work force. Political engagement has had costs for COSATU, the most significant of which have been the class mobility of unionists into government and the opportunism that comes with the possibility for class mobility. The union is also drawn into the internal politics of the ANC government and likewise has seen its own internal leadership battles affected by this relationship. The federation has also failed in being adequately strategic and independent in its relationship with the ANC and risks getting consumed and distracted from its strategic and tactical goals through cooptation by the ANC.
by Neeta Misra.
Ph.D.
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Kappo-Abidemi, Christiana Omolayo. "South African and Nigerian workers' perceptions of their trade union federations : a comparative analysis of the Congress of South African Trade Unions (COSATU) and the Nigeria Labour Congress (NLC)." Thesis, Cape Peninsula University of Technology, 2012. http://hdl.handle.net/20.500.11838/2085.
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Thesis (MTech (Human Resource Management))--Cape Peninsula University of Technology, 2012.South Africa and Nigeria are both African countries, while the former is located in the southern region of the continent, the latter can be found in the western region. The Congress of South African Trade Unions (COSATU) is the largest trade union federation in South Africa with twenty-nine affiliate unions. The trade union federation entered into an alliance with the ruling African National Congress (ANC) government owing to their long-standing involvement in the struggle for freedom during the Apartheid era in South Africa. Conversely, the Nigeria labour Congress (NLC) is the only trade union federation in Nigeria with forty-two affiliates. Their political alliance is with the have the Labour Party. The study examines and compares the two trade union federations' administrative and leadership styles. Also, economic, political and social involvements of the unions are examined and members' perceptions with regards to these two union federations promote the interest of their members are compared. Quantitatively designed close-ended questionnaires were distributed to members of (COSATU) and NLC affiliates. The members were drawn from South Africa Municipality Workers Union (SAMWU), South Africa Democratic Teachers Union (SADTU), Nigeria Union of local Government Employees (NULGE) and Nigeria Union of Teachers (NUT). Various questions were asked about the trade unions federation's performances regarding some union-specific areas. Participants were required to grade the unions' performance based on their opinions with regard to assessment of their functions. This study also, discusses the unions' performances in the past, and relates it with their present activities, as well as areas, which union members hope to improve. Results from the questionnaire were coded, cleaned and cross-tabulated by using SPSS. A chi-square test of association was used to determine significant levels of association. Levels of significant differences were determined at p≥ 0.05. The overall result shows that workers still believe in trade unions activities and representation.
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Makwembere, Sandra. "Public sector industrial relations in the context of alliance politics : the case of Makana Local Municipality, South Africa (1994-2006) /." Thesis, Rhodes University, 2007. http://eprints.ru.ac.za/1175/.
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Rubushe, Melikaya. "Trade union investment schemes: a blemish on the social movement unionism outlook of South African unions?" Thesis, Rhodes University, 2010. http://hdl.handle.net/10962/d1003119.
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South African trade unions affiliated to Congress of South African Trade Unions (COSATU) have taken advantage of the arrival of democracy and newly found opportunities available through Black Economic Empowerment to venture into the world of business by setting up their own investment companies. The declared desire behind these ventures was to break the stranglehold of white capital on the economy and to extend participation in the economic activities of the country to previously disadvantaged communities. Using the National Union of Mineworkers and the Mineworkers’ Investment Company as case studies, this dissertation seeks to determine whether unions affiliated to the Congress of South African Trade Unions (COSATU) are advancing the struggle for socialism through their investment schemes. Secondly, the dissertation determines whether, in the activities of the schemes, internal democracy is preserved and strengthened. The theoretical framework of this dissertation emerges from arguments advanced by Lenin and Gramsci on the limitations of trade unions in terms of their role in the struggle against capitalism. In addition, the argument draws on the assertions by Michels regarding the proneness of trade union leadership to adopt oligarchic tendencies in their approach to leadership. Of interest is how, according to Gramsci, trade unions are prone to accepting concessions from the capitalist system that renders them ameliorative rather than transformative. Drawing from Michels’ ‘iron law of oligarchy’, the thesis examines whether there is space for ordinary members of the unions to express views on the working of the union investment companies. By looking at the extent to which the investment initiatives of the companies mirror the preferences of the ordinary members of the unions, one can determine the level of disjuncture between the two. The study relies on data collected through interviews and documentary material. Interviews provide first-hand knowledge of how respondents experience the impact of the investment schemes. This provides a balanced analysis given that documents reflect policy stances whereas interviews provide data on whether these have the stated impact. What the study shows is a clear absence of space for ordinary members to directly influence the workings of union investment companies. It is also established that, in their current form, the schemes operate more as a perpetuation of the capitalist logic than offering an alternative system.
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Hesjedal, Siv Helen. "Contemporary left politics in South Africa: the case of the tri-partite alliance in the Eastern Cape." Thesis, Rhodes University, 2010. http://hdl.handle.net/10962/d1003083.
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This thesis aims to make sense of Left politics in South Africa within the Tri-partite Alliance between the ANC, SACP and COSATU. The thesis focuses on developments in the Eastern Cape, between 2000 and 2008. The thesis describes the prevalent forms of Left politics in the Eastern Cape and the tendencies in the Alliance that organise this Left. The thesis also examines the historical, social and political conditions and that shape the form and content of Left politics in the province. Based on a survey of literature on what is considered the core manifestations of Left politics globally in the 20th Century Left politics is defined as the elements of the political spectrum that are concerned with the progressive resolution of involuntary disadvantage and with a goal of abolishing class society and capitalism. Although the Alliance as a whole should be seen to be on the Left on an international political spectrum, this thesis argues that the Left/Right dichotomy is useful for understanding the politics of the Alliance, as long as the second part of this definition is taken into consideration. The Alliance Left is understood as those leaders and activists within the Alliance that have the SACP and Cosatu as their operating base. It will be argued that this Left is, in its practice, largely concerned with what insiders refer to as politics of „influence‟, rather than with politics of „structural transformation‟. It is the ANC that is the leader of the Alliance and the party in government and thus it is on the terrain of ANC strategy, policy and positions that contestation in the Alliance plays itself out. Thus, for the Left, there is strength in the idea of the Alliance. However, there are significant theoretical and political weaknesses in the Left that undermine the possibility of making good use of various corporatist platforms to pursue the agenda of the Left in the Eastern Cape. There is also increased contestation within the Alliance Left itself about the continued usefulness of this strategy.
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Biggs, Carl T. "Implications of transaction costs for acquisition program cost breaches." Monterey, California. Naval Postgraduate School, 2013. http://hdl.handle.net/10945/34629.
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Approved for public release; distribution is unlimitedIt is generally accepted that cost growth in federal major defense acquisition programs (MDAPs) is partially attributable to inaccurate cost estimates. Cost analysts exhaustively analyze manpower and resources to provide accurate estimates, however the influence of transaction costs is often ignored in traditional cost estimates. This thesis investigates the association between cost growth and transaction costs, the real cost of business negotiations and program management. We collect MDAP cost threshold breach data and cross reference it with a proxy for MDAP transaction costs (Systems Engineering/Program Management Costs) to determine whether a correlation exists. We use multiple logistic regression models to analyze the binary outcome of breach or no breach. The results show that for MDAPs with cost-plus contracts there is a statistically significant relation between the likelihood of a cost threshold breach occurring and the relative magnitude of the MDAPs transaction costs; no such relation exists for fixed price contracts. Although these results show an association between cost threshold breaches and transaction costs, there is no evidence of causality between these two variables and our exploration of causality is a topic for future research.
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Pereira, Pedro. "Three essays on cost reducing investment /." Diss., Connect to a 24 p. preview or request complete full text in PDF format. Access restricted to UC campuses, 1997. http://wwwlib.umi.com/cr/ucsd/fullcit?p9804531.
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Graham, Clarissa Jane. "The role of national trade union organisations in South Africa’s foreign policy processes : 1999-2012." Thesis, Stellenbosch : Stellenbosch University, 2013. http://hdl.handle.net/10019.1/85684.
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Thesis (MA)-- Stellenbosch University, 2013.ENGLISH ABSTRACT: The role and influence of interest groups and non-state actors in the foreign policy process remains an interesting topic for debate. This study explores the role of three South African trade union organisations, COSATU, FEDUSA and Solidariteit, in the foreign policy process of South Africa. It asks what role these trade union organisations played between 1999 and 2012 in the South African foreign policy process and what factors had a bearing on that role. The core argument of this study is that trade union organisations participate in creating public awareness of foreign policy issues among its members and the broader population. Through this role they, in turn, get involved in the foreign policy debate by promoting the participation of the masses. The dual approach of quantitative and qualitative content analysis of online news articles, statements and policy documents produced interesting results about the factors that motivate trade union interests in the South African foreign policy process. The main findings show that South African trade union organisations attempt to influence or engage in the economic and foreign policy processes when it affects their members. Their economic focus is on the extent to which economic factors have a bearing on how the macro-economic policy of the state favours the wealth and development of its citizens over the financial gain of international investors. Interesting findings are presented by the political factors that have a bearing on trade union organisations‟ roles in the foreign policy process of South Africa. The results show that trade union organisations have an inherent interest in the strengthening of democratic values, governance and the protection of human rights. Similar to the analysis of economic factors, it was found that South African trade unions show a greater interest in foreign policy events or issues that affect trade unions or workers domestically or in other states. This can be attributed to the strong sense of solidarity among trade union organisations for greater representation in political and policy processes. The findings of this study imply that South African trade union organisations are part of a growing trend among non-state actors and domestic interest groups that take an interest in issues and events beyond national borders. The results of this study correspond with arguments made in existing literature that South Africa trade union organisations play a minimal role in the making of foreign policy.
AFRIKAANSE OPSOMMING: Die rol en invloed van belangegroepe en niestaatsrolspelers in die vorming van buitelandse beleid bly 'n interessante onderwerp vir bespreking. Hierdie studie verken die rol van drie Suid-Afrikaanse vakbondorganisasies – Cosatu, Fedusa en Solidariteit – in die ontwikkeling van die land se buitelandse beleid. Dit ondersoek die rol wat hierdie organisasies tussen 1999 en 2012 in buitelandse beleid gespeel het, en die faktore wat daardie rol beïnvloed het. Die kernargument van hierdie studie is dat vakbondorganisasies hul lede sowel as die groter publiek van kwessies met betrekking tot buitelandse beleid help bewus maak. Deurdat hulle massadeelname aanmoedig, word die organisasies op hulle beurt by die debat oor buitelandse beleid betrek. Die dubbele benadering van kwantitatiewe én kwalitatiewe inhoudsontleding van aanlyn nuusberigte, verklarings en beleidsdokumente bring interessante resultate oor die redes vir vakbondbelangstelling in Suid-Afrikaanse buitelandse beleid aan die lig. Die hoofbevindinge toon dat Suid-Afrikaanse vakbondorganisasies die vorming van ekonomiese en buitelandse beleid probeer beïnvloed of daaraan deelneem wanneer dit hul lede raak. Ekonomies konsentreer hulle veral op die mate waarin die makro-ekonomiese beleid van die staat die welvaart en ontwikkeling van sy burgers bo finansiële gewin vir internasionale beleggers stel. Dit is egter veral die politieke beweegredes vir vakbonddeelname aan die land se buitelandse beleid wat insiggewende resultate oplewer. Die studie bevind dat vakbonde 'n inherente belang het by die versterking van demokratiese waardes en bestuur, en die beskerming van menseregte. Soos met die ekonomiese faktore, dui die ontleding van die politieke faktore ook daarop dat Suid-Afrikaanse vakbonde 'n groter belangstelling toon in gebeure of kwessies insake buitelandse beleid wat vakbonde of hul lede binnelands sowel as in ander state raak. Dít kan toegeskryf word aan die sterk samehorigheidsgevoel onder vakbondorganisasies om gesamentlik beter verteenwoordiging in politieke en beleidsprosesse te bekom. Die bevindinge van hierdie studie impliseer dat Suid-Afrikaanse vakbondorganisasies deel uitmaak van 'n toenemende tendens onder niestaatsrolspelers en binnelandse belangegroepe om al hoe meer in kwessies en gebeure buite landsgrense belang te stel. Die resultate van die studie ooreenstem met die argumente gestel in bestaande literatuur dat Suid-Afrikaanse vakbond organisasies ʼn beperkte rol binne buitelandse-beleidsmaking speel.
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Nesbitt, Tess Alexandra. "Cost-sensitive tree-stacking learning with variable prediction error costs /." Diss., Restricted to subscribing institutions, 2010. http://proquest.umi.com/pqdweb?did=2026906691&sid=1&Fmt=2&clientId=1564&RQT=309&VName=PQD.
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Yang, Shih-Hsien. "Effectivess of Using Geotextiles in Flexible Pavements: Life-Cycle Cost Analysis." Thesis, Virginia Tech, 2006. http://hdl.handle.net/10919/31442.
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Using geotextiles in secondary roads to stabilize weak subgrades has been a well accepted practice over the past thirty years. However, from an economical point of view, a complete life cycle cost analysis (LCCA), which includes not only costs to agencies but also costs to users, is urgently needed to assess the benefits of using geotextile in secondary road flexible pavement.
In this study, a comprehensive life cycle cost analysis framework was developed and used to quantify the initial and the future cost of 25 representative design alternatives. A 50 year analysis cycle was used to compute the cost-effectiveness ratio for the design methods. Four flexible pavement design features were selected to test the degree of influence of the frameâ s variables. The analysis evaluated these variables and examined their impact on the results.
The study concludes that the cost effectiveness ratio from the two design methods shows that the lowest cost-effectiveness ratio using Al-Qadiâ s design method is 1.7 and the highest is 3.2. The average is 2.6. For Perkinsâ design method, the lowest value is 1.01 and the highest value is 5.7. The average is 2.1. The study also shows when user costs are considered, the greater TBR value may not result in the most effective life-cycle cost. Hence, for an optimum secondary road flexible pavement design with geotextile incorporated in the system, a life cycle cost analysis that includes user cost must be performed.Master of Science
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Clarke, Arthur Russel. "Public Service Labour Relations: Centralised Collective Bargaining and Social dialogue in the Public Service of South Africa(1997 to 2007)." Thesis, University of the Western Cape, 2007. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_2778_1256216750.
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This thesis focuses on how Public service Co-ordinating Bargaining Council (PSCBC) contributes to social dialogue within South African Public service. This thesis seeks to filL a significant literature gap on collective bargaining as accomplished by the PSCBC. The thesis briefly examines the history of collective bargaining in the South African Public Service. The research methodology used includes information gleaned from annual reports published by the PSCBC. Interviews of selected stakeholders such as government officials and labour organisations involved in the PSCBC were conducted.The thesis holds that historically an adversarial relationship existed between the state as employer and the recognised trade unions.
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Savage, William. "The Full Cost of Renewables: Managing Wind Integration Costs in California." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/pomona_theses/57.
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Wind power will be an important component of California's aggressive strategies to meet its greenhouse gas reduction targets by the year 2020. However, the costs of integrating wind power's variable and uncertain output are often ignored. I argue that California must take prudent action to understand, minimize, and allocate wind integration costs. A review of numerous studies suggests that for wind penetration levels below 20%, integration costs should remain modest. However, costs are heavily dependent on market structure, and I suggest numerous ways that California can optimize its market design to manage wind integration costs.
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Asif, Mohammad. "Simple generic models for cost-significant estimating of construction project costs." Thesis, University of Dundee, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.330103.
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MOREIRA, EDUARDO DA CUNHA. "LOGISTICAL COSTS MANAGEMENT BASED ON ACTIVITIES AND TOTAL COST OF OWNERSHIP." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2008. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=12146@1.
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A correta avaliação dos custos logísticos de uma empresa
permite uma melhor gestão destes custos e tomada de
decisões mais precisas. Este trabalho aborda a apuração de
custos logísticos através do método de custeio tradicional,
indica os problemas que o tornam inadequado para esta
tarefa e propõe a utilização de ferramentas contemporâneas.
Apesar de considerar a importância da análise dos custos
logísticos totais, o trabalho desenvolve a análise somente
para os custos do transporte marítimo, pois estes são os
mais relevantes para o caso em análise. Para solucionar as
inadequações do método tradicional de custeio, é
proposta a utilização do método de Custeio Baseado em
Atividades, do inglês Activity-Based Costing (ABC). Este
método visa atribuir os custos dos recursos de acordo com
as atividades onde estes foram utilizados e traz bons
resultados na avaliação gerencial dos custos logísticos.
Além deste método, é proposta a utilização do Custo Total
de Propriedade, do inglês Total Cost of Ownership
(TCO), para a contratação de navios. Esta ferramenta avalia
o custo de obtenção e uso de um bem ou serviço, incluindo
outras variáveis além do preço. Os resultados do trabalho
são favoráveis à utilização das ferramentas, mas há
necessidade de um extenso trabalho interno no seu ambiente
de aplicação para a sua implementação.The correct evaluation of the logistical costs of a company allows better management of these costs and a more accurate decision making process. This work addresses the obtainment of logistical costs through the traditional method of cost assignment, points out problems that make it unsuitable for this task, and suggests the use of contemporary tools. Despite considering the importance of the total logistical costs, this work develops the analysis only for the costs of shipping, since these are the most relevant to the case under approach. To solve the inadequacies of the traditional method of cost assignment, it is suggested the Activity-Based Costing method (ABC). This method allocates the cost of resources in accordance with the activities over which they were used and brings forth good results in the managerial evaluation of logistical costs. In addition to this method, it is suggested the use of Total Cost of Ownership (TCO) for hiring ships. This tool evaluates the cost of obtaining and using a good or service, including other variables besides price. The results of this work are favourable to the use of the tools, but there is the need of extensive internal work in its field of application to have it implemented.
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Tavares, Diogo Nuno Mendes. "Analysing costs in the supply chain : the Cost-to-Serve method." Master's thesis, Universidade de Aveiro, 2013. http://hdl.handle.net/10773/11405.
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Mestrado em Engenharia e Gestão IndustrialO presente documento aborda uma técnica de medição de custos presentes na cadeia de abastecimento, com enfoque nos custos incorridos para servir o cliente. No ambiente atual de competitividade de negócios, o conceito de cadeia de abastecimento está a atravessar uma grande alteração, mudando no sentido de desenvolver estratégias segmentadas para o cliente com o objetivo de proporcionar maiores níveis de valor ao cliente. As estratégias para a cadeia de abastecimento têm sido predominantemente planeadas para a excelência na redução de custos associados com funções de caráter comercial. Neste contexto, a identificação do Cost-to-Serve de clientes específicos em toda a cadeia de abastecimento é um dos desafios mais difíceis pelos quais os gestores se deparam, muito graças à diversidade de inúmeras atividades presentes na cadeia de abastecimento. Os mercados estão cada vez mais orientados para o cliente e as organizações estão a focar a sua atenção no sentido de melhorar o atendimento global deste. Desta forma, os modelos de medição de custos devem ser concebidos de maneira a identificar e abordar a forma como os custos de servir o cliente afetam as estruturas de custo das empresas, assim como compreender a rentabilidade individual dos clientes, especialmente para empresas baseadas em serviços. A principal vantagem de uma análise CTS reside na forma de como a informação obtida pode ser utilizada para fazer ajustes apropriados a políticas e processos de serviço, especialmente para com os clientes que geram uma rentabilidade negativa, assim como as suas respetivas margens de contribuição e a reconfiguração das funções de marketing e negócios de caráter logístico.
Current document addresses a technique for measuring costs present in a supply chain, with a special focus on the costs incurred to serve the clients. In today’s competitive business environment, the supply chain concept is experiencing a major change, shifting towards developing customer-segmented strategies with the aim of providing higher levels of customer value. Supply chain strategies are being planned predominantly for excellence in cost reduction associated with business functions. In this context, identifying the Cost-to-Serve of specific customers across the supply chain is one of the most challenging problems by which managers have to deal, mostly due to the diversity of numerous activities present in any supply chain. Markets are increasingly becoming customer oriented and organizations are driving their attention to improve overall customer service. Therefore, cost measurement models have to be designed in order to identify and address how customer service costs affect the cost structures of companies, as well as to understand individual customer profitability, especially those companies focused on services. The main benefit of a Cost-to-Serve analysis lies in how this kind of information can be used to make appropriate adjustments to policies and service processes, especially to loss-making customers, as well as their respective share of contribution margin, and the reconfiguration of marketing functions and logistics business.
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Vigren, Andreas. "Costs in Swedish Public Transport : An analysis of cost drivers and cost efficiency in public transport contracts." Licentiate thesis, Transportekonomi, TEK, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-174378.
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During the last seven years, the total cost for Swedish public transport provision has increased by over 30 percent in real terms according to figures from the government agency Transport Analysis. A similar pattern is found if considering a longer time span. Part of the cost increase can be attributed to an increased supply, and part is due to price increases on input factors that are measured by an industry index produced by the public transport industry. The fact that about half of the costs in Swedish public transport are covered by public funds calls for responsibility in how these funds are used, and this means that information about cost drivers and cost efficiency is necessary. The lack of information about these factors in the Swedish public transport sector is the main motivation for the two papers included in this thesis. In this cover essay, the developments over the last decades in Swedish public transport are described, and there is a focus on the last ten years with the Doubling Project and the market in 2012. As mentioned, the costs as a whole, as well as per unit costs such as cost per vehicle kilometer, have increased in real terms since 2007. Even though parts of the cost increase can be attributed to an increased supply or the price of input factors, this development might be problematic for at least two reasons. First, the ambition of the industry to double the number of travelers by the year 2020 seems to have resulted in a supply increase around year 2010 and a similar increase in the number of boardings. However, the cost per vehicle kilometer and cost per boarding have both increased since then, which can bring into question whether the supply increases have been made at the right places and to the proper extent to have the desired effect on travel. Second, it is not clear whether a price increase for input factors can be viewed as an ``acceptable'' explanation for the cost increase. To the extent that the Public Transport Authority (PTA) or operator can affect the price of input factors such as buses (detailed or environmental requirements, etc.) or labor (demands on take-over of previous staff), an endogenous relationship is possible, which could disguise these potentially cost-driving factors as general price increases. At the end of this essay, a discussion about the lack of publicly available data highlights the non-compliance with EU regulations related to this. More data resources, perhaps with open access, would enable more comparisons between contractual forms, PTAs, and operators, which would provide examples of good and poor solutions and concepts in the industry and would have the potential to ensure better use of public funds. Below is a summary over the two paper included in this licentiate thesis. Papper I - “Costs for Swedish Public Transport Authorities” - uses contract-level data for the year 2012 and econometric methodology to investigate how contract factors affect costs for bus contracts. A theoretical framework is established to show some of the cost mechanisms that are at work in the two most popular contractual forms in Sweden, and the paper provides some insights into what results to expect from the empirical analysis. The most important results from the econometric analysis are that higher population density and a contract being operated by a publicly owned (municipal or county council) operator are both associated with having higher costs. Also, no statistically significant differences could be found when using incentive payments in the contracts. Papper II - “Cost Efficiency in Swedish Public Transport” -has a similar perspective as Paper I, but it uses stochastic frontier analysis to focus on cost efficiency and differences across PTAs. Data for the year 2013 are used, along with other data sources, to derive a cost frontier from which some of the deviations from this can be attributed to cost inefficiencies. The results are similar to those of Paper I, namely that cost efficiency is lower in high-density areas and in contracts that are directly awarded to a publicly owned operator. When comparing the cost efficiency of the PTAs (or counties), most exhibit small differences. The difference between the 1st and 15th-ranked county is only about 8 percent. The difference is somewhat larger when turning to the third and second least efficient counties of Stockholm and Skåne. The least efficient county of Västmanland is about 30 less cost efficient than the 1st-ranked county.De senaste sju åren har de totala kostnaderna för att bedriva kollektivtrafik i Sverige ökat med över 30 procent i reala termer enligt siffror från myndigheten Trafikanalys. Jämförs en längre tidsperiod hittas samma mönster. En del av kostnadsökningen kan förklaras med ett ökat utbud under perioden, och en del med ökade priser på insatsfaktorer vilket kan mätas med ett prisindex sammansatt av kollektivtrafikbranschen. Det faktum att ungefär hälften av kollektivtrafikens kostnader täcks av offentliga medel ställer krav på ett ansvarsfullt utnyttjande, vilket i sin tur kräver information om hur kostnader och kostnadseffektivitet påverkas. Dylik information är begränsad för svensk kollektivtrafik, vilket är den huvudsakliga motiveringen till de två papperen i denna uppsats. I den tillhörande kappan beskrivs de senaste decenniernas utveckling i den svenska kollektivtrafiken, med ett större fokus på de senaste tio åren med branschens fördubblingsprojekt samt marknadsöppningen år 2012. Som nämndes tidigare har kostnaderna som helhet, samt olika typer av styckkostnader såsom kostnad per körd utbudskilometer, ökat i reala termer sedan 2007. Även om delar av kostnadsökningarna kan attribueras till ett ökat utbud eller prisökningar i insatsfaktorer kan utvecklingen ändå vara problematisk av åtminstone två anledningar. För det första verkar branschens ambition att fördubbla resandet till år 2020 ha gett en utbudsökning under åren kring 2010, och en resandeökning något år senare. Vad som är tydligt är dock att både kostnaden per utbudskilometer och passagerare ökat. I ljuset av detta blir det tveksamt om utbudsökningarna skett på rätt ställen. För det andra är det oklart om en prisökning i insatsfaktorerna kan ses som ”acceptabla” anledningar till branschens kostnadsökning. I den mån kollektivtrafikmyndigheter och/eller operatörer kan påverka priset på insatsfaktorer såsom bussar (särkrav, miljökrav etc.) eller personal (personalövertagande etc.) riskerar man ett endogent samband vilket gör att dessa, potentiellt kostnadsdrivande, faktorer lätt kan sorteras bort som allmänna prisökningar. I slutet av kappan förs även en diskussion om den bristande tillgången på offentlig data i svensk kollektivtrafik, och att kollektivtrafikmyndigheterna inte följer uppsatta EU förordningar relaterat till detta. Ett större utbud av data, och helst ett öppet sådant, skulle möjliggöra för mer jämförelser mellan kontrakt, utförare och kollektivtrafikmyndigheter, vilket i förlängningen tydligare skulle kunna påvisa bra och dåliga exempel i branschen och bidra ett bättre resursutnyttjande av skattemedel. Nedan följer en sammanfattning av de två papper som ingår i licentiatuppsatsen. Papper I, “Costs for Swedish Public Transport Authorities”, använder data från år 2012 på kontraktsnivå för att med ekonometriska metoder analysera hur olika kontraktsfaktorer påverkar kostnaderna i busskontrakt. Analysen utgår från en teoretisk modell visar på kostnadsmekanismer i de två vanligaste kontraktstyperna, och som ger några insikter om vilka resultat som kan förväntas från den empiriska analysen. De viktigaste resultaten från den ekonometriska analysen är att kostnaderna är högre om kontraktet körs i ett område med hög befolkningstäthet, eller om operatören av ett kontrakt har en offentlig ägare (kommun eller landsting). Incitamentsersättning till operatören kan inte påvisas ha en statistiskt signifikant påverkan på kostnaderna. Papper II, “Cost Efficiency in Swedish Public Transport” , har en liknande utgångspunkt som Papper I, men använder stokastisk frontanalys för att fokusera på kostnadseffektivitet och skillnader i denna mellan kollektivtrafikmyndigheter. Data från år 2013 används tillsammans med ett antal andra datakällor för att ta fram en kostnadsfront, där vissa avvikelser från denna attribueras som kostnadsineffektivitet. Resultaten påminner om de i Papper I, nämligen att kostnadseffektiviteten är lägre i tätbefolkade områden, samt i kontrakt som direkttilldelas en offentligt ägd operatör. En jämförelse av kollektivtrafikmyndigheternas (länens) kostnadseffektivitet visar att de flesta län inte skiljer sig åt. Skillnaden mellan den mest effektiva och 15e mest effektiva länet är ca 8 procent. Skillnaden är något större till Stockholms och Skåne län, som har tredje respektive näst lägsta kostnadseffektivitet, samt det sist placerade länet, Västmanland, som är cirka 30 procent mer ineffektiv än det bäst placerade.
QC 20151007
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Скрипник, М. І., and О. О. Григоревська. "Маркетингові витрати у дизайн-діяльності: Економічна сутність та класифікація." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/11578.
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Розглянуто підходи науковців до проблеми класифікації маркетингових витрат. Обґрунтовано можливість підвищення ефективності прийняття управлінських рішень у сфері дизайн-діяльності на основі деталізації маркетингових витрат. Узагальнено класифікаційні ознаки маркетингових витрат на основі визначених критеріїв поділу.The approaches of scientists to the problem of classification of marketing expenses are considered. The possibility of increasing the efficiency of making managerial decisions in the field of design activity based on the detailed marketing costs is substantiated. The classification marks of marketing expenses are generalized on the basis of certain criteria of division.
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Parayre, Roch. "Essays on decision making and the sunk cost phenomenon." Thesis, University of British Columbia, 1991. http://hdl.handle.net/2429/31079.
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This dissertation consists of three separate essays, each dealing with a different aspect of the sunk cost phenomenon.
The first essay proposes a multiattribute utility model of the sunk cost phenomenon. We argue that this phenomenon, the tendency toward over-investment in losing courses of action, is the result of tensions between economic and psychological factors such as cognitive dissonance. We formalize this tension by decomposing the investor's total utility into its economic and psychological components, and develop a two-attribute utility model which describes sunk cost behavior. We establish the interaction between the economic and psychological factors, which determines the form of the resulting model, both for decisions under certainty and under uncertainty. The model helps reconcile past explanations of sunk cost behavior, and also generates new predictions. We explore the behavioral ramifications of the model, and introduce formal concepts that are useful in characterizing the presence and intensity of a sunk cost effect. The model is then extended beyond the sunk cost problem, to more general allocation situations involving multiple projects or mental accounts.
The second essay examines some of the strategic implications of the sunk cost phenomenon in sequential allocation decisions. Drawing from psychology and behavioral decision theory, we first present a typology of possible causes for this
tendency. We then present a generic two-period allocation model of the phenomenon within a utility-maximization framework, and derive some comparative statics results - thus showing that the sunk cost phenomenon can be accommodated within formal micro-economic models. The model is used to formalize many of the possible causes of the phenomenon. We then move on to the analysis of some implications of this behavior in strategic situations. A strategic game analysis is used to derive the optimal allocations as a function of sunk cost behavior. We establish when this behavior can be used as a successful precommitment strategy by the sunk cost player, and when it is exploitable by an opponent. Numerous strategic applications of our game-theoretic approach are discussed.
The third essay addresses key questions surrounding the financial implications of sunk cost behavior by using data on actual decisions made by firms, and the stock market reaction to these decisions. Specifically, using field evidence we test for the presence of a systematic sunk cost phenomenon in allocation decisions made by publicly traded firms, as recognized by the stock market and reflected in the prices of these firms' shares. We use a financial event study methodology to determine whether share prices reflect the stock market's belief that managers display a sunk cost effect, and use these results to infer the magnitude of the financial implications or "cost" of managers' sunk cost behavior to these firms.Business, Sauder School of
Graduate
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Berry, Max. "Virtual reality simulations and interventional radiology /." Göteborg : Department. of Radiology, Institute of Clinical Sciences, The Sahlgrenska Academy at Göteborg University, 2007. http://hdl.handle.net/2077/3188.
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Левченко, А. В. "Вдосконалення системи управління витратами підприємства на прикладі ТОВ "Сумимостобуд"." Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76223.
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Метою даної роботи є обгрунтування засобів і механізмів управління витратами та розробка порад з їх вдосконалення.
Завдання дослідження. Відзначаючи отримані результати попередніх досліджень, треба визнати наявність низки невирішених питань, пов’язаних з необхідністю теоретичного обґрунтування поняття «витрати» та різних підходів до їх класифікації. В практиці це пов’язано з необхідністю вдосконалення організації і способів внутрішнього контролю витрат в компанії.
Об’єктом дослідження є економічна категорія витрат, зокрема також і на прикладі діючого підприємства.
Предмет дослідження – ефективність витрачання речових, трудових та грошових ресурсів, а також огляд існуючих способів обліку витрат з можливістю їх впровадження в українських умовах.
У першому розділі подано теоретичні основи питання, яке взято до розгляду, тобто суть, види та чинники витрат компанії.
У другому розділі приводиться аналіз методів управління витратами, переваги та недоліки кожного з них.
Третій розділ містить практичне рішення проблеми, яка досліджувалася під час проходження автором переддипломної практики.
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Collins, Sherry. "MEDICAL DIAGNOSTIC GROUPING AND NURSING INTENSITY CASE MIX AS PREDICTORS OF AGGREGATE RESOURCE CONSUMPTION IN HOSPITALIZED PATIENTS (ACUITY, PROSPECTIVE PAY, DRG'S)." Thesis, The University of Arizona, 1985. http://hdl.handle.net/10150/275347.
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Chalmers, Malcolm G. "Spending to save: Retrospective Case Studies." University of Bradford, 2005. http://hdl.handle.net/10454/3628.
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yesThe key questions to be addressed in this study are: ¿ with the benefit of hindsight, what conflict prevention `packages¿ could the international community have designed in order to minimise the probability of the conflicts that actually took place? ¿ how much would have been saved if these packages had been implemented, given reasonable estimates about their costs, compared with the actual cost of conflict and post-conflict intervention. The first section provides a background to the conflicts. This is followed by an assessment of the levels of resources that the international community has committed to the Western Balkans since 1991. The third part of the study provides two hypothetical scenarios for CP interventions that might have restrained conflict from breaking out. These CP packages are then costed and an assessment of their probability of success is made.
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Novosadová, Romana. "Konstrukce nákladových funkcí podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222060.
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The Master's thesis is focused on classification of cost in te company Maxis, a. s. and post construction Cost-fiction in long and short period of time. It includes theoretic ground an suggestion of costruction Cost-fiction.
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Palomino, Alejandro, and Jesse C. Epp. "An Analysis of Aviation Maintenance Operations and Supporting Costs, and Cost Capturing Systems." Thesis, Monterey, California. Naval Postgraduate School, 2012. http://hdl.handle.net/10945/27885.
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The United States Navy has a number of entities that work together to ensure aircraft in the Navy are supplied with the parts and materials required to maintain mission readiness. An analysis of the operating and support system costs will characterize cost variance across Organizational, Intermediate and Depot level maintenance. We will examine both labor and material cost for both reparable and consumable items, and categorize those costs by type of maintenance action. This analysis is intended to help in the development of a cost model which could aid in both budget planning and execution.
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Kavaliauskienė, Liubov. "Analysis of the cost-effectiveness and costs rationalization of antidepressants consumption in Lithuania." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130222_153819-30983.
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In recent years, there has been much debate regarding the rationality of consumption and cost effectiveness of antidepressants. The economic aspects of treating depression are becoming more frequently evaluated as newer antidepressants become available and as healthcare entities attempt to address increasing costs. The aim of the research. To investigate and assess the possibilities of a more rational use of the public and private funds of the Lithuanian population in the cases of medicament depression treatment. The tasks of the research: 1. To perform a comparative analysis of the antidepressant consumption in the years 2004 to 2009 in Lithuania. 2. To evaluate depression diagnosis and treatment effectiveness and depression diagnosis dynamics in Lithuania from 2004 to 2009. 3. To perform antidepressant cost analysis from 2004 to 2009 in Lithuania. 4. To perform the cost-effectiveness analysis of depression treatment and propose the possible ways for costs rationalization. Scientific novelty of the research. For the first time, depression relapse rate was used as a medicament depression treatment effectiveness evaluation indicator in assessing the rationality of the costs of treatment with antidepressants. The survey data can be used in practice when dealing with antidepressants consumption and the improvement of the effectiveness of evaluation and reimbursement systems in Lithuania.Pastaraisiais metais kyla daug diskusijų dėl antidepresantų panaudojimo racionalumo bei sąnaudų efektyvumo. Rinkoje atsirandant naujiems antidepresantams vis dažniau analizuojami ekonominiai depresijos gydymo aspektai, o sveikatos priežiūros sektoriaus valdymo institucijos bando spręsti išlaidų didėjimo problemą. Darbo tikslas. Ištirti ir įvertinti galimybes racionaliau naudoti viešąsias ir privačias Lietuvos gyventojų lėšas vaistams, skiriamiems medikamentiniam depresijos atvejų gydymui. Darbo uždaviniai. 1. Atlikti lyginamąją antidepresantų sunaudojimo 2004–2009 m. Lietuvoje analizę. 2. Įvertinti depresijos diagnozavimo ir gydymo efektyvumą bei depresijos diagnozavimo dinamiką Lietuvoje 2004–2009 m. 3. Atlikti išlaidų antidepresantams per 2004–2009 m. Lietuvoje analizę. 4. Atlikti depresijos gydymo sąnaudų efektyvumo analizę ir pateikti galimus išlaidų racionalizavimo būdus. Darbo mokslinis naujumas ir praktinė reikšmė. Vertinant gydymo antidepresantais išlaidų racionalumą, pirmą kartą kaip medikamentinio depresijos atvejų efektyvaus gydymo vertinimo indikatorius buvo panaudotas depresijos pasikartojimo rodiklis. Tyrimo rezultatai gali būti naudojami praktikoje, nagrinėjant antidepresantų panaudojimą, sąnaudų efektyvumo vertinimą ir kompensavimo sistemos tobulinimą Lietuvoje.
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Morales, Sarriera Javier. "Productivity and costs in the transit sector : the impact of Baumol's cost disease." Thesis, Massachusetts Institute of Technology, 2016. http://hdl.handle.net/1721.1/104154.
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Thesis: S.M. in Transportation, Massachusetts Institute of Technology, Department of Civil and Environmental Engineering, 2016.This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (pages 143-146).
This thesis covers several topics related to transit costs, productivity, efficiency, and benefits. We first show that labor productivity growth among transit agencies in the United States is slow or stagnant, and it is significantly lower than productivity growth in most industries. According to Baumol's cost disease theory, this leads to a spiraling trend in cost escalation over time and it is a threat to long run financial sustainability. In fact, we find that transit costs increase not only above the inflation rate but above the rate predicted by Baumol's theory, which is evidence of additional compounding factors, such as the bargaining power of labor unions, and political or managerial issues. First, we extend the analysis to calculate total factor productivity, and the results validate the findings of sluggish labor productivity growth. The calculations also reveal that while productivity may grow with efficiency gains, these gain are bounded by a frontier, and, in the long run, the inherent nature of low productivity growth in the transit sector will continue to drive transit costs faster than other sectors. We also assess whether contracting out transit operations alleviates the implications of Baumol's cost disease, and the results show that in spite of lower average costs, contracted service also has significant cost escalation over the long run, evidence that the implications also apply to the private delivery of transit service. In addition, we also consider other sectors within the larger transportation industry and analyze whether productivity and costs follow the same pattern predicted by Baumol's cost disease. The results vary widely, from vehicle maintenance on the one hand (with low productivity growth and high cost increase) to automobile manufacturing on the other hand. The transit construction industry also shows signs of Baumol's cost disease, but not as severe as those for transit operations. Finally, despite the spiraling nature of transit costs, we also show that the internal and external benefits of transit tend to grow over time, which can justify higher fares and additional subsidy. Although there is no clear antidote to Baumol's cost disease, policymakers should recognize that as the economy becomes more productive and prosperous overall, it can continue to support growing levels of transit service in recognition of its growing external benefits, despite its inherent nature of stagnant productivity growth.
by Javier Morales Sarriera.
S.M. in Transportation
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Kleczyk, Ewa Jadwiga. "Incidence and Costs of Pinhole Leak Corrosion and Corporate Cost of Capital Borrowing." Diss., Virginia Tech, 2008. http://hdl.handle.net/10919/29901.
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The first part of this doctorate dissertation examines the factors influencing the occurrence and costs of pinhole leak corrosion as well as the household decisions for corrosion prevention and plumbing material selection. Three mail surveys of households were used to elicit the experiences with leaks as well as the optimal corrosion prevention and material choices. Probability modeling (i.e. MNL) and linear regression analysis were used to analyze survey responses. Pinhole leak occurrences were found associated with pipe type installed, property age, pipe failure history, and dwelling distance from a water treatment plant. The number and location of pinhole leaks in the dwelling and the pipe type are associated with the financial costs of pinhole leaks. The corrosion prevention choices as well as the plumbing materials depended on the risk of corrosion and cost associated with each option. Previous experiences with pinhole leak impacted the decision for household choices. Faster responses to pinhole leak outbreaks by utility managers and policymakers in terms of advising homeowners on the best ways of responding to leaks would assist homeowners in reducing costs of pinhole leak repairs and associated damages.
The second part of this document deals with the debt financing issues. Debt financing decisions are made simultaneously by lenders and borrowers. Since lenders are unable to observe directly the firms’ investment decisions, the banks offer contracts based up on firms’ observable characteristics (i.e. wealth and size) and the prevailing market conditions. When deciding on the financing decisions, firms also take into account the changes in macroeconomic variables in order to lower the cost of borrowing. As a result, the goal for this article is to examine empirically the hypothesis of the effect of the debt determinant as well as the macroeconomic variables on the debt maturity structure. A reduced form of the simultaneous financing decisions model is estimated by employing several OLS estimation methods. The empirical findings offer strong support for firms with few growth options, large, and of low quality having more long-term debt in their capital structure. There was, however, no clear support for the impact of macroeconomic variables on debt maturity as some variables were not statistically significant.Ph. D.
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Dodson-Pringle, Angela Jackson. "A Comparison of the Cost Analysis of Three Years of Special Education Costs in Danville, Virginia." Diss., Virginia Tech, 1997. http://hdl.handle.net/10919/29822.
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Since the enactment in 1975 of the Education of All Handicapped Children Act (P.L. 94-142), now renamed the Individuals with Disabilities Act (IDEA), the cost of special education services has grown substantially in both absolute and relative terms (Duenas 1993). As a result, the issues such as the actual cost of special education services and the relationship of special education financing to regular education funding have become increasingly important to local, state and federal policymakers. The need for cost analysis in special education has become
more important as the competition with other governmental agencies for available funds becomes more acute. As a social service, education in general and special education in particular must compete for dollars with highways, sanitation, and other services (Ysseldyke 1992). This study contributes to the need for in depth analysis of special education costs. The cost analysis method replicated in this study, called the Moche Cost Analysis of Public Education or CAPE Model, provided greater accuracy and flexibility than prior methods. The CAPE Model was used
to examine and compare costs of regular elementary education, regular secondary education, elementary special education, and secondary special education. Special education costs also were compared across disability categories and service delivery environments. CAPE can be adapted easily to identify expenditures by building level and programs other than special education. CAPE calculations were completed using the LOTUS spreadsheet program.Ed. D.
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Odendaal, M. M. "The estimation and management of cost over the life cycle of metallurgical research projects." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-10262009-134111.
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Costa, Ramon. "Productive Iteration in Student Engineering Design Projects." Thesis, Montana State University, 2004. http://etd.lib.montana.edu/etd/2004/costa/CostaR0805.pdf.
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Iteration in design has different meanings, ranging from simple task repetition to heuristic reasoning processes. Determining productive iterations is important to improve the design process on cost, time, and quality, but currently there is no categorization of iterations conducive to this goal. After exploring the possible causes and attempts to address them, I propose to classify iterations as rework, design, or behavioral. The framework suggests that design teams, to improve productivity, should try to eliminate rework by increasing the resolution of design information (design iterations) without skipping design levels and by developing alternative solutions (behavioral iterations) in parallel before selecting one. Analysis of journal data from twelve student projects helps identify design processes that achieve higher quality in less time. Factor analysis groups common variability into factors. A multivariate linear regression model of three factors explains 91% of productivity variance within the study sample. Factor scoring coefficients are then used to translate the regression model coefficients back to activities and design levels. Results indicate that generating ideas and defining the problem at a system level are the key discriminating variables between more or less productive design teams in the sample, which supports the recommendation of increasing the resolution of design information without skipping intermediate levels. If we consider selecting an alternative for the final solution as the main design decision students make in the sample projects, then work on non-selected alternatives before selecting the final design can be used as a proxy for effort allocated to behavioral iterations. A linear model using work on non-selected alternatives shows that generating ideas at a system level relates to higher productivity while refining design details and evaluating existing design configurations associate with lower productivity. Then behavioral iteration relates to higher productivity only if alternatives are developed to the system level by generating ideas on how to address interface and configuration issues. The framework presented in this thesis helps differentiate between productive and less productive iteration patterns and provides guidelines to prevent rework by allocating more effort in productive iteration, namely behavioral and design iteration.
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Costa, Luis Filipe Carvalho [Verfasser]. "Assessing adaptation to climate change and its costs in a carbon-constrained world / Luis Filipe Carvalho Costa." Greifswald : Universitätsbibliothek Greifswald, 2013. http://d-nb.info/1043943773/34.
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Meadows, Thomas A. "Analysis of F/A-18 engine maintenance costs using the Boeing Dependability Cost Model." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1994. http://handle.dtic.mil/100.2/ADA289983.
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Loftus, Kirk J. "A parametric cost model for estimating acquisition costs of conventional U.S. Navy Surface Ships." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1999. http://handle.dtic.mil/100.2/ADA371072.
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Thesis (M.S. in Operations Research) Naval Postgraduate School, September 1999."September 1999". Thesis advisor(s): Timothy P. Anderson. Includes bibliographical references (p. 83-84). Also Available online.
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Allison, William J. "A cost model for estimating operating and support costs for U.S. Navy (nuclear) submarines." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2000. http://handle.dtic.mil/100.2/ADA379412.
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Donmez, Mustafa. "A parametric cost model for estimating operating and support costs of U.S. Navy Aircraft." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2000. http://handle.dtic.mil/100.2/ADA389448.
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Adetunji, Hamed Ademola. "A study of costs and cost-effectiveness estimation of hepatitis B immunisation in Nigeria." Thesis, London South Bank University, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.312999.
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Skrypnyk, M. I. "Domestic and foreign experience of application of costs accounting methods and prime cost calculation." Thesis, Odessa, 2011. https://er.knutd.edu.ua/handle/123456789/3066.
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The article investigates domestic and foreign costs accounting and prime cost calculation methods. It is proven that different researchers attribute the same methods to costs accounting methods or to calculation methods, considering interpretation of their essence. Conducted researches give a possibility to make a conclusion that domestic costs accounting and prime cost calculation methods have considerable analytical possibilities in providing management necessities and enterprise cost control, than calculation systems of foreign countries.
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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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Trtílek, Tomáš. "Náklady a jejich vliv na řízení firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222534.
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The diploma thesis deals with cost analysis, determination of cost functions, cost evaluation and creation of proper model of solution. It compares theoretical knowledge with reality in society, specifies possibilities of their changes and techniques used to optimize costs. The analyzed company – ABB s.r.o.
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Hurtado, Reátegui Verónica Nieves, and Cavero Luis Alexander García. "Estudio para la recuperación de la playa 3 del Club Regatas por medio de un dique sumergido." Bachelor's thesis, Universidad Ricardo Palma, 2013. http://cybertesis.urp.edu.pe/handle/urp/436.
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El principal problema es la migración de arena de la Playa Nº 3 del Club Regatas, ya que debido a la erosión permanente de las playas en la zona por causas diversas, tanto naturales como provocadas por la acción del hombre, esta se está perdiendo.
Para ello se debe analizar distintos problemas, y los factores o elementos que provocan erosión en la Playa N°3 del Club Regatas. Además, es necesario tener en cuenta las expectativas de los socios, siendo estas, aumentar la capacidad de las áreas recreacionales y de esparcimiento en el club.
Finalmente, como aplicación práctica de la ingeniería civil se dispondrá de un proyecto en el cual se dará a conocer una propuesta compatible al entorno y las recomendaciones para mejorar las condiciones locales en el litoral que dispone el Club.
Objetivos Generales
• Identificar el sistema hidromorfológico del sector que contiene a la playa del Club Regatas.
• Recomendar la solución al problema costero.
Objetivos específicos:
• Recopilación de información respecto al oleaje, corrientes, mareas y transporte de sedimentos, y sus efectos.
• Estudio y planteamiento para la colocación de la obra definida con la información y el análisis conceptual de la especialidad de ingeniería de costas.
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Hunt, William H. "Enhancing the value of value engineering." Thesis, Georgia Institute of Technology, 2003. http://hdl.handle.net/1853/24079.
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Eaglesham, Mark Alan. "A Decision Support System for Advanced Composites Manufacturing Cost Estimation." Diss., Virginia Tech, 1998. http://hdl.handle.net/10919/30430.
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The increased use of advanced composites in aerospace manufacturing has led to the
development of new production processes and technology. The implementation of
advanced composites manufacturing technology is poorly served by traditional cost
accounting methods, which distort costs by using inappropriate volume-based
allocations of overhead. Activity-based costing has emerged as a methodology which
provides more accurate allocation of costs to products or activities by their usage of
company resources. Better designs may also be produced if designers could evaluate
the cost implications of their choices early in the design process. This research
describes a methodology whereby companies can improve product cost estimation at
the conceptual design phase, using intelligent searching and arrangement of existing
accounting data to enable designers to access the activity cost information more
readily. The concept has considerable scope for application in industry because it will
allow companies to make better use of information that is already being recorded in
their information systems, by providing it in a form which will enable designers to make
better informed decisions during the design process. The design decision support
framework is illustrated by applying it to a typical problem in aerospace composites
manufacturing. Feasibility of the approach is demonstrated using a prototype software
model of the Design Decision Support System, implemented using commercially
available software.Ph. D.
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Gildenblatt, Robbie B. "A Methodology Incorporating Manufacturing System Capacity in Manufacturing Cost Estimation." Ohio University / OhioLINK, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1357314439.
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López, Cortacans Germán. "Análisis de coste-efectividad y coste-utilidad de un programa para la mejora del manejo de la depresión en atención primaria." Doctoral thesis, Universitat Rovira i Virgili, 2014. http://hdl.handle.net/10803/308666.
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El Grup d'investigació en Salut Mental en Atenció Primària de Tarragona va emprendre en 2007 un projecte que ha consistit en el disseny d'una intervenció collaborative care per a la millora de l'atenció a la depressió en atenció primària (el model INDI - Research on Interventions for Depression Improvement-). S'ha avaluat la seva eficàcia mitjançant un assaig clínic controlat aleatoritzat per conglomerats (centres d'atenció primària). Van participar en l'estudi 338 pacients, 149 en el grup de control i 189 en el grup d'intervenció. En l'avaluació basal constatem que els pacients de tots dos grups d'estudi eren comparables en les seves característiques sociodemogràfiques i clíniques. Vuit de cada deu eren dones i l'edat mitjana se situava al voltant dels 47 anys. El 60% eren treballadors en actiu. Des del punt de vista clínic la gravetat de la depressió a nivell basal se situava en l'estrat de depressió moderada i la meitat d'aquests pacients tenia història prèvia de depressió.
L'avaluació econòmica s'ha basat en els 292 (86,4%) pacients dels quals disposàvem de dades completes de resultats clínics i de costos (166 pacients en el grup intervenció i 126 controls). El cost incremental mitjana del programa en comparació de l'atenció habitual va ser de 182,53 € (p <0,001) i l'efectivitat incremental va ser de 0,045 AVAC (p = 0,017) i 40,09 DFD (p = 0,011). Des de la perspectiva del sistema sanitari, les ràtios de cost efectivitat incrementals –ICER- van resultar en 4056 €/AVAC i 4,55 €/DFD. Des de la perspectiva de la societat el cost incremental va ser de 157,44 € (p=0,311) les ICER resultants van ser de 3499 €/AVAC (perspectiva del sistema sanitari), i de 3,93 €/DLD incloent els costos per pèrdua de productivitat laboral (perspectiva de la societat).El Grupo de investigación en Salud Mental en Atención Primaria de Tarragona emprendió en 2007 un proyecto que consistió en el diseño de una intervención collaborative care para la mejora de la atención a la depresión en atención primaria el modelo INDI - Interventions for Depression Improvement-. Se ha evaluado su eficacia mediante un ensayo clínico controlado aleatorizado. En la evaluación basal constatamos que los pacientes de ambos grupos de estudio eran comparables en sus características sociodemográficas y clínicas. Ocho de cada diez eran mujeres y la edad media se situaba alrededor de los 47 años. El 60% de los pacientes eran trabajadores en activo. Desde el punto de vista clínico la gravedad de la depresión a nivel basal se situaba en el estrato de depresión moderada y la mitad de estos pacientes tenía historia previa de depresión. La evaluación económica se ha basado en los 292 (86,4%) pacientes de los que disponíamos de datos completos de resultados clínicos y de costes (166 pacientes en el grupo intervención y 126 controles). A lo largo de los 12 meses de seguimiento, los resultados de salud del modelo INDI fueron significativamente superiores que los del tratamiento habitual. El coste incremental promedio del programa en comparación con la atención habitual fue de 182,53 € (p <0,001) y la efectividad incremental fue de 0,045 AVAC (p = 0,017) y 40,09 DFD (p = 0,011). Desde la perspectiva del sistema sanitario, las ratios de coste efectividad incrementales –ICER- resultaron en 4056 €/AVAC y 4,55 €/DFD. Desde la perspectiva de la sociedad el coste incremental fue de 157,44 € (p=0,311) las ICER resultantes fueron de 3499 €/AVAC (perspectiva del sistema sanitario), y de 3,93 €/DLD incluyendo los costes per pérdida de productividad laboral (perspectiva de la sociedad).
The Research Group Mental Health in Primary Tarragona undertook in 2007 a project was to design a collaborative care intervention to improve care for depression in primary care (the INDI model - Research on Interventions for Depression Improvement -. Their effectiveness has been evaluated by a randomized controlled clinical trial clusters (primary care). Results are available regarding the clinical efficacy INDI model are favourable , presenting significant and clinically relevant improvements in depressive symptoms at 3, 6 and 12 months. Given the high prevalence of depressive illness and chronic disability rate for an increase in health and social costs, has been designed, based on clinical data obtained in the previous study, a study of economic evaluation INDI model in terms of cost-effectiveness analysis and cost-utility . 338 adult patients with major depression were assessed at baseline. Only patients with complete data were included in the analysis (166 in the intervention group and 126 in the control group). Throughout the 12 months of follow-health outcomes INDI model were significantly higher than those in the usual treatment. The average incremental cost of the program compared with usual care was €182, 53 (p <0.001) and the incremental effectiveness was 0,045 QALY (p = 0,017) and 40,09 DFD (p = 0,011). From the perspective of the health system, the incremental cost effectiveness ratios -ICER- resulted in € 4056 / QALY and 4, 55 € / DFD. From the societal perspective the incremental cost was € 157, 44 (p = 0.311) resulting ICER was 3499 € / QALY (healthcare system perspective) and 3, 93 € / DLD including loss costs per labour productivity (societal perspective).
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Hoch, Lukáš. "Řízení nákladů a kalkulace v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222145.
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The Master's thesis deals with analysis of cost, revenues, and the would-be problem correcting model. For this analysis I have chosen a company Jitona, Inc. established in the furniture industry, located in Trebic.
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Carlsén, Richard, and Marcus Ejder. "Cost Drivers in the Photovoltaic Solar Industry : An Analysis of the Potential for Reducing Costs." Thesis, KTH, Industriell produktion, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-58790.
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The demand for energy is increasing at an incredibly fast rate globally. Electricalenergy, supplied through interconnected grids is a major constituent of this demand. The electricity market, today, however, finds itself in a state of flux. Rising costs forconventional non-renewables accompanied with a growing awareness for theenvironment and the detrimental effects of our reliance on fossil fuels is leading to aparadigm shift in energy policy for governments, businesses and the public alike. Thereis now a growing desire to make clean, sustainable and renewable energy sources alarger part of our generation capacity. Solar photovoltaic (PV) power, throughcrystalline silicon (c-Si) technology, fulfills this list of criteria. In order to make solarPV a larger part of our electricity generation stack, however, it needs to be made moreaffordable and price competitive. There is therefore a strong incentive for the PVindustry to reduce its costs. This report seeks to identify the major cost drivers for the c-Si solar photovoltaicindustry and to determine potential avenues for future cost reductions. An analysis ofthe conceivable magnitude of these cost reductions is also undertaken for the short term(2010-2015). The fundamental cost structure of a c-Si photovoltaic system is dividedinto the solar module (actual solar cell technology) and the so-called balance of systems(BOS) components, which are the additional electrical components and supportstructures required. The costs are reduced primarily through technological innovation,such as increasing solar cell efficiency, economies of scale benefits and throughavenues that optimize productions processes. Increases in solar efficiency are found torepresent the largest individual benefactor on costs, as it increases the amount of energygenerated electricity for the same size solar cell. Segmenting the cost drivers into thevarious phases of the production value chain is useful. The following chart representsforecasted cost reductions for each of the five production phases (polysilicon refining,ingot/wafer processing, cell manufacture, module assembly and balance of systemsinstallation). The total cost for a PV system is forecast to move from $3.65/W in 2010to $2.94/W in 2015. This reflects a cost reduction of 19.5% in five years. Furthermore,it can be deduced from this chart that the largest cost cuts will stem from reductions inthe module cost (77.5%), whereas only 22.5% of total cost reductions comes from theBOS component. (To see the chart, se attached pdf)Den globala efterfrågan för energi ökar i en snabb takt. Elektricitet, av den typ somlevereras via vårt elnät, är en viktig komponent av denna efterfrågan. Elmarknadenbefinner sig dock i ett utdraget förändringstillstånd idag. Ökade kostnader förkonventionella, oförnybara energikällor i kombination med växande medvetenhet omnegativa miljöeffekter leder mot ett paradigmskifte i energipolitiken för regeringar,företag och allmänhet att följa. Det växer fram en önskan om att göra rena ochförnybara energikällor till en större del av vårt samhälle. Solceller, via den kristallinakiselteknologin (c-Si), uppfyller samtliga dessa kriterier. För att göra solceller till enstörre del av vår elproduktion måste dessa dock bli mer prismässigt konkurrenskraftiga. Det finns därför ett starkt incitament för industrin att minska sina kostnader och tadenna chans. Denna rapport identifierar de största kostnadsdrivarna för den kristallina kiselteknologinoch söker vägar för framtida kostnadsminskningar inom dessa. En analys avkostnadsminskningarna presenteras även för nästkommande fem år (2010-2015), somuppdelas efter den grundläggande kostnadsstrukturen i teknologin. Denna är delvismodulkostnaden, vilket är kostnaden för att tillverka själva solcellen, och arbetet eftertillverkningen (såsom arbete, underhåll, ytterligare elektriska komponenter osv). Kostnaderna reduceras här främst genom tekniska innovationer, som att ökaeffektiviteten i solcellen, stordriftsfördelar och genom att optimeraproduktionsprocesserna. Ökningar i effektivitet konstaterades här vara den störstaenskilda kostnadsdrivaren, då den ökar mängden genererad elektricitet för en vissbestämd cellstorlek. Följande tabell representerar den prognostiserade kostnadsminskningen för fem olikaproduktionsfaser (råmaterial, ingot/wafer, cell, modul och efterarbete). Den totalakostnaden för ett solcellssystem förväntas minska från $3.65/W under 2010 till $2.94/Wår 2015. Detta speglar en kostnadsminskning på 19.5% under fem år. Vidare kan manutläsa ur tabellen att den största kostnadsnedskärningen blir resultatet av minskningar imodulkostnaden, dvs. 77.5%, medans endast 22.5% kommer från efterarbetet. (För att se tabellen, se bifogad pdf)
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Seristö, Hannu. "Airline performance and costs : an analysis of performance measurement and cost reduction in major airlines /." Helsinki, 1995. http://www.gbv.de/dms/zbw/257484760.pdf.
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