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Chau, Ki-wai, and 周麒偉. "Fourier-cosine method for insurance risk theory." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2014. http://hdl.handle.net/10722/208586.
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In this thesis, a systematic study is carried out for effectively approximating Gerber-Shiu functions under L´evy subordinator models. It is a hardly touched topic in the recent literature and our approach is via the popular Fourier-cosine method.
In theory, classical Gerber-Shiu functions can be expressed in terms of an infinite sum of convolutions, but its inherent complexity makes efficient computation almost impossible. In contrast, Fourier transforms of convolutions could be evaluated in a far simpler manner. Therefore, an efficient numerical method based on Fourier transform is pursued in this thesis for evaluating Gerber-Shiu functions.
Fourier-cosine method is a numerical method based on Fourier transform and has been very popular in option pricing since its introduction. It then evolves into a number of extensions, and we here adopt its spirit to insurance risk theory. In this thesis, the proposed approximant of Gerber-Shiu functions under an L´evy subordinator model has O(n) computational complexity in comparison with that of O(n log n) via the usual numerical Fourier inversion. Also, for Gerber-Shiu functions within the proposed refined Sobolev space, an explicit error bound is given and error bound of this type is seemingly absent in the literature.
Furthermore, the error bound for our estimation can be further enhanced under extra assumptions, which are not immediate from Fang and Oosterlee’s works. We also suggest a robust method on the estimation of ruin probabilities (one special class of Gerber-Shiu functions) based on the moments of both claim size and claim arrival distributions. Rearrangement inequality will also be adopted to amplify the use of our Fourier-cosine method in ruin probability, resulting in an effective global estimation. Finally, the effectiveness of our result will be further illustrated in a number of numerical studies and our enhanced error bound is apparently optimal in our demonstration; more precisely, empirical evidence exhibiting the biggest possible error convergence rate agrees with our theoretical conclusion.<br>published_or_final_version<br>Mathematics<br>Master<br>Master of Philosophy
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Broodryk, Ryan. "The Lifted Heston Stochastic Volatility Model." Master's thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/32614.
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Can we capture the explosive nature of volatility skew observed in the market, without resorting to non-Markovian models? We show that, in terms of skew, the Heston model cannot match the market at both long and short maturities simultaneously. We introduce Abi Jaber (2019)'s Lifted Heston model and explain how to price options with it using both the cosine method and standard Monte-Carlo techniques. This allows us to back out implied volatilities and compute skew for both models, confirming that the Lifted Heston nests the standard Heston model. We then produce and analyze the skew for Lifted Heston models with a varying number N of mean reverting terms, and give an empirical study into the time complexity of increasing N. We observe a weak increase in convergence speed in the cosine method for increased N, and comment on the number of factors to implement for practical use.
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Wang, Lizhong. "PDF document search within a very large database." Thesis, KTH, Skolan för informations- och kommunikationsteknik (ICT), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-210714.
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Digital search engine, taking a search request from user and then returning a result responded to the request to the user, is indispensable for modern humans who are used to surfing the Internet. On the other hand, the digital document PDF is accepted by more and more people and becomes widely used in this day and age due to the convenience and effectiveness. It follows that, the traditional library has already started to be replaced by the digital one. Combining these two factors, a document based search engine that is able to query a digital document database with an input file is urgently needed. This thesis is a software development that aims to design and implement a prototype of such search engine, and propose latent optimization methods for Loredge. This research can be mainly divided into two categories: Prototype Development and Optimization Analysis. It involves an analytical research on sample documents provided by Loredge and a multi-perspective performance analysis. The prototype contains reading, preprocessing and similarity measurement. The reading part reads in a PDF file by using an imported Java library Apache PDFBox. The preprocessing processes the in-reading document and generates document fingerprint. The similarity measurement is the final stage that measures the similarity between the input fingerprint with all the document fingerprints in the database. The optimization analysis is to balance resource consumptions involving response time, accuracy rate and memory consumption. According to the performance analysis, the shorter the document fingerprint is, the better performance the search program presents. Moreover, a permanent feature database and a similarity based filtration mechanism are proposed to further optimize the program. This project has laid a solid foundation for further study in the document based search engine by providing a feasible prototype and enough relevant experimental data. This study figures out that the following study should mainly focuses on improving the effectiveness of the database access, which involves data entry labeling and search algorithm optimization.<br>Digital sökmotor, som tar en sökfråga från användaren och sedan returnerar ett resultat som svarar på den begäran tillbaka till användaren, är oumbärligt för moderna människor som brukar surfa på Internet. Å andra sidan, det digitala dokumentets format PDF accepteras av fler och fler människor, och det används i stor utsträckning i denna tidsålder på grund av bekvämlighet och effektivitet. Det följer att det traditionella biblioteket redan har börjat bytas ut av det digitala biblioteket. När dessa två faktorer kombineras, framgår det att det brådskande behövs en dokumentbaserad sökmotor, som har förmåga att fråga en digital databas om en viss fil. Den här uppsatsen är en mjukvaruutveckling som syftar till att designa och implementera en prototyp av en sådan sökmotor, och föreslå relevant optimeringsmetod för Loredge. Den här undersökningen kan huvudsakligen delas in i två kategorier, prototyputveckling och optimeringsanalys. Arbeten involverar en analytisk forskning om exempeldokument som kommer från Loredge och en prestandaanalys utifrån flera perspektiv. Prototypen innehåller läsning, förbehandling och likhetsmätning. Läsningsdelen läser in en PDF-fil med hjälp av en importerad Java bibliotek, Apache PDFBox. Förbehandlingsdelen bearbetar det inlästa dokumentet och genererar ett dokumentfingeravtryck. Likhetsmätningen är det sista steget, som mäter likheten mellan det inlästa fingeravtrycket och fingeravtryck av alla dokument i Loredge databas. Målet med optimeringsanalysen är att balansera resursförbrukningen, som involverar responstid, noggrannhet och minnesförbrukning. Ju kortare ett dokuments fingeravtryck är, desto bättre prestanda visar sökprogram enligt resultat av prestandaanalysen. Dessutom föreslås en permanent databas med fingeravtryck, och en likhetsbaserad filtreringsmekanism för att ytterligare optimera sökprogrammet. Det här projektet har lagt en solid grund för vidare studier om dokumentbaserad sökmotorn, genom att tillhandahålla en genomförbar prototyp och tillräckligt relevanta experimentella data. Den här studie visar att kommande forskning bör huvudsakligen inriktas på att förbättra effektivitet i databasåtkomsten, vilken innefattar data märkning och optimering av sökalgoritm.
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Thota, Vinay Kumar. "Experimental evaluation of two selectivity estimation methods : cosine and wavelet transform /." Available to subscribers only, 2007. http://proquest.umi.com/pqdweb?did=1328068721&sid=1&Fmt=2&clientId=1509&RQT=309&VName=PQD.
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Součková, Jana. "Kalkulace nákladů ve vybrané firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223335.
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This master’s thesis is focused on costing of company Jihlavan a.s. It consists from two main parts: theoretical base and analysis of current company situation. There are explained terms of cost and costing in the first part and system of creating of company costing in the second part. There are recommendations for quality improvement on base of performed analysis in last part of this thesis.
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Taiwo, Ayobamidele. "A novel method for information rich costing in CNC manufacture." Thesis, University of Bath, 2013. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.619238.
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Reliable cost estimation is important for economic production, cost control and maintaining competitive advantage in manufacturing contract bidding. Therefore, estimating the manufacturing cost of a machined part is of critical importance in CNC manufacture. Computers aided systems the link to manufacturers CAD systems and databases have been used since the 1980’s to identify product cost and enable a company to evaluate resource utilisation. While the concept of an integrated costing system has made significant advances in integrating the design function with the cost estimation process, there are still major gaps in acquisition and application of detailed product data for generation of timely and reliable costing information feedback to engineers. Integrated costing systems are information intensive and require significant manufacturing data support. A major obstacle is the bespoke nature of the available cost relevant data and their storage in company specific database tailored to individual company practices. Thus there is need to consider standardisation of information from the design of component through to their process planning and manufacture. This will allow seamless exchange of detailed, cost relevant, information between other computers aided systems and costing systems to facilitate automatic and reliable cost information feedback. In this research a novel framework is specified and designed for enabling detailed product information that exists across CNC manufacturing, to be utilised for generation of reliable cost estimates. The standards based costing proposed in this thesis framework facilitates high-level integration of various CAx resources and increases the availability of product creation process (PCP) data that are applicable in costing process. A prototype implementation of the unified costing framework is utilised to demonstrate the capabilities of the framework. The demonstration is conducted using two industrially inspired prismatic test components where the components machining cycles were timed with a stop watch and the actual result compared with the prototype system estimated result to determine its reliability. The research shows that implementation of manufacturing standard that contain structured representation PCP information together with an effective data retrieval mechanism and computational algorithms can provide a standard compliant framework to realise an information rich (detailed) costing system. The potential of the proposed framework is not limited to enabling the use of detailed information that exist within manufacturing facility to generate cost information; it also provides a standard compliant approach for the development of future generations of costing systems.
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LeBlanc, Lawrence. "Image Completion: Comparison of Different Methods and Combination of Techniques." ScholarWorks@UNO, 2011. http://scholarworks.uno.edu/td/1326.
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Image completion is the process of filling missing regions of an image based on the known sections of the image. This technique is useful for repairing damaged images or removing unwanted objects from images. Research on this technique is plentiful. This thesis compares three different approaches to image completion. In addition, a new method is proposed which combines features from two of these algorithms to improve efficiency.
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Večeřa, Michal. "Zavádění vnitropodnikového účetnictví do podmínek vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221442.
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The aim of this master’s thesis is to find an optimal solution of intradepartmental accounting system in the selected firm. The solution is based on analysis of theoretical methods and present conditions in the company. It focuses on problems of allocation of indirect costs and implementation of variable costing method. The proposed solution should be able to supports better decision making in sales and evaluation of production rate of the whole firm.
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Taneda, Makoto. "Application of life cycle costing method to a renovation project." Thesis, Massachusetts Institute of Technology, 1996. http://hdl.handle.net/1721.1/70276.
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Thesis (M.S.)--Massachusetts Institute of Technology, Dept. of Architecture, 1996.<br>Includes bibliographical references (leaves 115-116).<br>In this study, we have examined the application of Lee analysis method to the construction and renovation stages of a building project. The application of the Lee analysis is currently limited to the very early stages of a project life, namely at the concept and design stages. We propose application of the Lee method, with several modifications, to the construction and renovation stages. The simplified Lee method is proposed and examined in the first two case studies. The simplified method limits the range and complexity of data inputs, and is intended to be an Lee used by engineers practicing in the construction industry. In the third case study, the "Lee per square-foot", which implements the concept of the "square-foot" cost estimating, is proposed. This method is intended to be used to assess the residual value and to estimate running costs of an existing building. Necessary modifications of the Lee, as well as the accuracy and limits of these new methods are examined through three case studies.<br>by Makoto Taneda.<br>M.S.
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Crous, Duncan. "Biorefineries : a method to compare process alternatives using different economic scenarios." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/24528.
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A general overview on biorefineries and cost estimation methods is presented to provide background knowledge needed to create software focused on comparing different biorefinery configurations. The software is implemented in Microsoft Excel 2003 and can account for the capital cost, operating cost and utility requirements of different process operations based on their operating scale. To facilitate consistency in estimating capital costs an equipment factored capital cost method is implemented based on the Guthrie method. Factors used determine the capital cost includes: <ul> <li> purchased equipment cost</li><li> paterials of construction</li><li> operating pressure</li><li> time index factors</li> </ul> The program also includes a custom search algorithm that cycles through the processes to give candidates, based on feasibility equations, of single product focused configurations that can be further customised for analysis. With the program’s focus on comparing alternatives hypothetical processes are created that give the same product but use different possessing routes and starting materials. The solver was used to calculate the candidate configurations and then manually configured to evaluate energy production from side products. The program’s functionality and purpose was then shown by altering costs to give results for a different techno-economic scenario.<br>Dissertation (MEng)--University of Pretoria, 2011.<br>Chemical Engineering<br>unrestricted
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Elm, Emilia. "Comparison of methods applied to job matching based on soft skills." Thesis, Uppsala universitet, Institutionen för informationsteknologi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-420374.
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The expression ''Hire for attitude, train for skills'' is used as a motive to create a matching program where companies and job seekers' soft qualities are measured and compared against each other. Are there better or worse methods for this purpose, and how do they compare with each other? By associating soft qualities with companies and job seekers, it is possible to generate a value for how well they match. Therefore, data has been collected on several companies and job seekers. Their associated qualities are then translated into numerical vectors that can be used for matching purposes, where vectors closer together are more equal than vectors with greater distances. When it comes to analyzing and comparing the qualities, several methods have been used and compared with a subsequent discussion about their suitability. One consequence of the lack of a proper standard for presenting the qualities of companies and job seekers is that the data is messy and varied. An expected conclusion from the result is that the most flexible method is the one that generates the most accurate results.
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Karsikas, M. (Mari). "New methods for vectorcardiographic signal processing." Doctoral thesis, Oulun yliopisto, 2011. http://urn.fi/urn:isbn:9789514296086.
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Abstract Vectorcardiography (VCG) determines the direction and magnitude of the heart’s electrical forces. Interpretation of the digital three-dimensional vectorcardiography in clinical applications requires robust methods and novel approaches for calculating the vectorcardiographic features. This dissertation aimed to develop new methods for vectorcardiographic signal processing. The robustness of selected pre-processing and feature extraction algorithms was improved, novel methods for detecting the injured myocardial tissue from electrocardiogram (ECG) were devised, and dynamical behavior of vectorcardiographic features was determined. The main results of the dissertation are: (1) Digitizing process and proper filtering did not produce significant distortions for dipolar Singular Value Decomposition -based ECG parameters from a diagnostic viewpoint, whereas non-dipolar parameters were very sensitive to the pre-processing operations. (2) A novel method for estimating the severity of the myocardial infarction (MI) was developed by combining the action potential based computer model and 12-lead ECG patient data. Using the method it is possible to calculate an approximate estimate of the maximum troponin value and therefore the severity of the MI. In addition, the size and location of the myocardial infarction was found to affect diagnostic significant Total-cosine-R-to-T parameter (TCRT) - changes, both in the simulations and in the patient study. (3) Furthermore, the results showed that carefully targeted improvements to the basic algorithm of the TCRT parameter can evidently decrease the number of algorithm-based failures and therefore improve the diagnostic value of TCRT in different patient data. (4) Finally, a method for calculating beat-to-beat vectorcardiographic features during exercise was developed. It was observed that the breathing affects the beat-to-beat variability of all the QRS/T angle measures and the trend of the TCRT parameter during exercise was found to be negative. Further, the results of the thesis clearly showed that the QRS/T angle measures exhibit a strong correlation with the heart rate in individual subjects. The results of the dissertation highlight the importance of robust algorithms in a VCG analysis. The results should be taken into account in further studies, so that the vectorcardiography can be utilized more effectively in clinical applications<br>Tiivistelmä Vektorikardiorgafia (VKG) kuvaa sydämen sähköisen toiminnan suuntaa ja suuruutta sydämen lyönnin eri vaiheissa. Vektorikardiogrammin onnistunut tulkinta kliinisissä sovelluksissa edellyttää luotettavia menetelmiä ja uusia lähestymistapoja vektorikardiografisten piirteiden laskennassa. Tämän väitöskirjan tavoitteena oli kehittää uusia vektorikardiografisia signaalinkäsittelymenetelmiä. Väitöstyössä parannettin tiettyjen elektrokardiorgafisen (EKG) -signaalin esikäsittelyvaiheiden ja piirteentunnistusalgoritmien luotettavuutta, kehitettiin uusia menetelmiä vaurioituneen sydänlihaskudoksen tunnistamiseen EKG-signaalista, sekä tutkittiin vektorikardiografisten piirteiden dynaamista käyttäytymistä. Väitöskirjan päätulokset voidaan tiivistää seuraavasti: (1) Paperitallenteisten EKG-tallenteiden digitointiprosessi ja EKG-signaalin asianmukainen suodatus ei aiheuta diagnostisesti merkittäviä vääristymiä ns. dipolaarisiin singulaariarvohajotelmaan (SVD) perustuviin EKG-parametreihin. Kuitenkin ns. ei-dipolaariset herkemmät parametrit ovat sensitiivisiä näille esikäsittelyvaiheille. (2) Väitöskirjatyössä kehitettiin uusi menetelmä sydäninfarktin vakavuuden arvioimiselle 12-kanavaisesta EKG-signaalista käyttäen aktiopotentiaaleihin perustuvaa tietokonemallia. Väitöstyössä todettiin, että menetelmää käyttäen on mahdollista laskea karkea estimaatti kliinisessä käytössä olevalle maksimaaliselle troponiiniarvolle, joka kertoo vaurion määrästä sydänlihaskudoksessa. Lisäksi sydäninfarktin koon ja sijainnin havaittiin vaikuttavan vektorikardiografiseen de- ja repolarisaation suhdetta kuvaavaan diagnostisesti merkittävään Total-cosine-R-to-T- (TCRT) muuttujaan. (3) Tulokset osoittivat myös, että tekemällä muutamia pieniä parannuksia alkuperäiseen TCRT-parametrin algoritmiin, voidaan merkittävästi vähentää parametrin laskennassa aiheutuvia vääristymiä ja täten parantaa TCRT-parametrin diagnostista arvoa erilaisissa potilasaineistoissa. (4) Neljänneksi, työssä kehitettiin menetelmä, jolla vektorikardiografisia piirteitä laskettiin dynaamisesti lyönti lyönniltä. Hengityksen havaittiin aiheuttavan rasitustestin aikana merkittävää lyöntikohtaista vaihtelua. Työssä havaittiin myös, että niin TCRT-parametrilla kuin myös muillakin de- ja repolarisaation välistä suhdetta kuvaavilla muuttujilla oli selvä korrelaatio sydämen sykkeen kanssa. Väitöskirjan tulokset korostavat luotettavien algoritmien tärkeyttä vektorikardiografisessa analyysissä. Tulosten huomioiminen jatkotutkimuksissa edesauttaa vektorikardiografian hyödyntämistä kliinisissä sovelluksissa
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Kunclová, Kristýna. "Aplikace vybraných metod kalkulací ve společnosti Friall s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-113079.
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Goal of this diploma thesis is to analyze calculations and their managing in Friall s. r. o. At first the costs are examined from the global angle -- their structure and evidence is described. The rest of thesis is connected with calculations. It analyzes present calculation system and draws up remaining two calculations method that are recommended in the latest theoretical sources. At the end of the thesis some modifications that follow from the done computation are suggested.
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Sirotková, Lenka. "Řízení po linii výkonů a jeho informační podpora (se zvláštním zřetelem na konkrétní průmyslový podnik)." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76028.
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This dissertation is focused on management of costing in connection with calculation output with emphasis to specific industial firm. First part describes calculations based on theoretical aspect. Second part is focused on theoretical knowledges of the analysis of costing system of company Alika, a.s. This part finally valorize the costing system of the company warning for its disadvantages and subsequent processing of the proposed modifications for a calculation output. My goal is to offer them a calculation formula, which can be used for solving decision tasks, that are important for them.
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Höhne, Christoph. "Life Cycle Costing - Systematisierung bestehender Studien." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2010. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-26558.
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Die vorliegende Arbeit untersucht Wesensmerkmale des Life Cycle Costing (LCC, dt. Lebenszykluskostenrechnung) und dessen Anwendung veröffentlicht in Fachzeitschriften. Aufgrund der langen Historie des LCC seit Beginn der 30er Jahre, gibt es zu dem Forschungsthema bereits eine Vielzahl theoretischer und empirischer Studien. Dennoch existiert bis heute keine einheitliche Definition oder ein standardisierter methodischer Rahmen. Das Ziel dieser Arbeit ist es, LCC zu charakterisieren und eine sinnvolle Methode für die Klassifizierung der vorhandenen Forschungsarbeiten zu identifizieren um methodische und inhaltliche Unterschiede darzustellen.
Angewandt wird die Methodik des Literature Review, respektive einer Mischform explorativ-induktiver, qualitativer und quantitativer Inhaltsanalyse. Den Prozess der Charakterisierung und Systematisierung leiten folgende Fragestellungen: Was sind die Motivatoren der Anwendung von LCC in Firmen? Gibt es ein standardisiertes Konzept analog zur Ökobilanz (LCA)? Was sind die wesentlichen Vorteile von LCC? Was ist momentan unbefriedigend erforscht? Wo und in welcher Form wird LCC angewandt? Ergeben sich aus F-1 bis F-4 spezifische Anwendungsbereiche? Zu Beginn erfolgt im Sinne der Vision des Life Cycle Thinking eine Erörterung möglicher Motivationen einer Zuwendung zu LCC aus unternehmerischer Entscheidungsperspektive. Dem folgt eine umfangreiche Analyse und Diskussion der wesentlichen Charakterzüge. Ausgehend dieser Erkenntnis ist ein Analyseraster abgeleitet um die zu bewertenden Studien geeignet zu kategorisieren.
Ein direktes Ergebnis stellt die Evaluierung von 34 Studien zu LCC dar. Als mittelbare Ergebnisse der Systematisierung gelten die Erkenntnisse zur Wahl einer optimierten Suchstrategie und die Schaffung eines Startpunkts für Forscher, die sich zukünftig mit Detailfragen des LCC beschäftigen.
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Júnior, Edison de Lima. "Métodos de custeio e o custeio alvo: uma contribuição ao estudo de custos em organizações hospitalares." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-09042007-120933/.
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Nas últimas décadas, a humanidade presenciou um grande avanço tecnológico, disponibilizando um aumento expressivo de informações aos gestores empresariais. Por isso, as organizações são impelidas a revisar suas práticas gerenciais que possibilitem sua participação no mercado a cada dia mais competitivo. Esse quadro não é diferente nas organizações hospitalares. O aproveitamento eficiente de seus recursos assume uma importância maior pelo interesse social que os hospitais desempenham em nossa sociedade. Nesse sentido, os custos dos serviços hospitalares merecem destaque, pois eles estão entre os elementos de maior importância para a análise gerencial dessas instituições. Nesse contexto, o Custeio Alvo aparece como uma importante ferramenta de auxílio aos administradores hospitalares no gerenciamento dos custos. Essa ferramenta é aplicável a qualquer organização, mas apresenta resultados mais satisfatórios, quando aplicada em ambientes em que há pressão de preços e de custos. Entretanto, poucos estudos dedicam-se a sua aplicação no setor de serviços. Nesse sentido, este trabalho dedica-se a investigação dos métodos de custeio utilizados no gerenciamento de custos em hospitais na ótica da filosofia do Custeio Alvo. O objetivo é identificar o método de custeio que proporciona mais benefícios ao gerenciamento de seus custos. No entanto, o estudo resume-se a dois métodos: o Custeio Variável e o Custeio Baseado em Atividades. A pesquisa utiliza a metodologia do estudo de caso apoiado em uma unidade hospitalar de pequeno porte, mas de alta complexidade. Utiliza também, em entrevistas semi-estruturadas com os principais administradores para identificar as características do modelo de gestão do hospital, verificar a aderência dessas características a filosofia do Custeio Alvo e identificar as variáveis dos métodos de custeio adotadas pelo hospital. Ao final, a pesquisa conclui que o modelo de gestão do hospital atende aos princípios do Custeio Alvo e que o método que mais benefícios proporciona ao gerenciamento de seus custos, considerando os princípios do Custeio Alvo, é o método do Custeio Variável.<br>Lately, the humankind has experienced a huge technological advance, which resulted in an expressive rising of information for managers. Consequently, it is not possible for the organizations to revise their management practices responsible for their participation in the competitive market. Such a fact does not change in hospitals. The efficient profit of their resources receives major importance by the social interest those hospitals perform in our society. This way, it is vital to highlight the cost of hospital services, as they are among the most crucial elements for their management analysis. So, the Target Costing comes as an important tool to help hospital managers administrate costs. Such a tool can be applied to any organization. Nevertheless, if applied when there is price and costs pressure, its results can be more satisfying. Therefore, there are not many researches concerning its application in the service sector. Because of that, this piece of work aims at investigating the cost methods that can be used to manage costs in hospitals, based on the Target Costing. In addition, to identify the cost method that generates more benefits to cost management. However, only two methods will be focused: the Variable Costing and the Cost Based on Activities. For this, it was used the methodology of the study of case, regarding a small but complex hospital structure. It is also used in semi-structured interviews with the main managers to identify the characteristics of the hospital management model, to verify if those characteristics adhere to the Target Costing and to identify the variables of the cost methods adopted by the hospital. In the end, it was concluded that the hospital management model attends the Target Costing principles. Furthermore, the Variable Costing is the method that generates more benefits of its costs, when considering the Target Costing.
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Bouffard, Joshua Lee. "An Alternative Sensor Fusion Method For Object Orientation Using Low-Cost Mems Inertial Sensors." ScholarWorks @ UVM, 2016. https://scholarworks.uvm.edu/graddis/537.
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This thesis develops an alternative sensor fusion approach for object orientation using low-cost MEMS inertial sensors. The alternative approach focuses on the unique challenges of small UAVs. Such challenges include the vibrational induced noise onto the accelerometer and bias offset errors of the rate gyroscope. To overcome these challenges, a sensor fusion algorithm combines the measured data from the accelerometer and rate gyroscope to achieve a single output free from vibrational noise and bias offset errors.
One of the most prevalent sensor fusion algorithms used for orientation estimation is the Extended Kalman filter (EKF). The EKF filter performs the fusion process by first creating the process model using the nonlinear equations of motion and then establishing a measurement model. With the process and measurement models established, the filter operates by propagating the mean and covariance of the states through time.
The success of EKF relies on the ability to establish a representative process and measurement model of the system. In most applications, the EKF measurement model utilizes the accelerometer and GPS-derived accelerations to determine an estimate of the orientation. However, if the GPS-derived accelerations are not available then the measurement model becomes less reliable when subjected to harsh vibrational environments. This situation led to the alternative approach, which focuses on the correlation between the rate gyroscope and accelerometer-derived angle. The correlation between the two sensors then determines how much the algorithm will use one sensor over the other. The result is a measurement that does not suffer from the vibrational noise or from bias offset errors.
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Zelinková, Petra. "Kalkulace nákladů ve vybrané firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223341.
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The Master´s thesis deals with standard costing method and its implementation in service company which especially fixes and varnishes cars. This work is divided into three parts – theoretic, analytic and proposal. The theoretical part deals with the charactersics of costs and methods of calculation, especially standard costing. The analytical part describes the current status of the company in which the method should be implemented. In the design part the process of iplementation is analyzed.
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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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Luz, Mauricio Santos da. "Mensuração de custos e resultados por projetos: estudo comparativo de métodos de custeio em empresa produtora de bens de capital sob encomenda." Universidade do Vale do Rio do Sinos, 2007. http://www.repositorio.jesuita.org.br/handle/UNISINOS/2821.
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Previous issue date: 29<br>Nenhuma<br>Este estudo objetiva analisar a mensuração de custos, os resultados por projetos e os efeitos no modelo de gestão através do método de custeio direto comparado com o atual método de custeio utilizado na empresa estudada, neste caso o método de custeio por absorção. Para atender o objetivo, foram analisados 108 projetos realizados na empresa que serviu de base da pesquisa. Os resultados apurados de cada projeto foram classificados em quatro classes de projetos, conforme as características de cada equipamento. As comparações da mensuração dos custos foram apresentadas através de demonstrações de resultados por classe de projeto entre os dois métodos de custeio. Na análise dos resultados foi verificado, principalmente, o efeito destes no gerenciamento da empresa. Assim, o estudo classifica-se como uma pesquisa aplicada e quantitativa em relação ao tratamento dos dados dos projetos. O método hipotético-dedutivo empregado neste estudo, é em função das conjecturas testadas, ou seja, os métodos de custeio. Nas comp<br>This study aims to analyze the model of cost measuring, results and effects on the management model through the direct-costing method compared to the current costing method used in the studied company that is the absorption-costing method. In order to reach the target, one hundred and eight projects, carried out in the company, were analyzed. The results from each project were classified in four classes of projects, according to each equipment features. The comparisons of cost measuring were shown through income statements by class of project between the two costing methods, and by analyzing the results, it was possible to check mainly their effects on the company management. Thus, the study is classified as an applicable and quantitative research considering the data of the projects. The hypothetical-deductive method was used, because of the tested conjectures, or rather saying, the costing methods. Statistical analyses were also used in the comparisons, such as the regression analysis to help with the incom
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Falta, Michael. "Statistical and Computational Methods to Assess Uncertainty and Risk in Accounting." Queensland University of Technology, 2005. http://eprints.qut.edu.au/16053/.
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Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to penetrate and to contribute to practitioners' needs. Dr Falta applied components of mathematics, statistics, econometrics, finance and computing to aspects of accounting and auditing. He developed an enhanced framework for scientific measurement of business process costing and recording accounting transaction data. This has enabled a better understanding of risk in accounting-based decision-making. His research is being incorporated in projects with the Royal Australian Navy and SunWater.
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Ergin, Leanna N. "ENHANCED DATA REDUCTION, SEGMENTATION, AND SPATIAL MULTIPLEXING METHODS FOR HYPERSPECTRAL IMAGING." Cleveland State University / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=csu1501871494997272.
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FILGUEIRA, Nayara Cortes. "Análise do método de custeio aplicado em uma mineradora no estado do Pará e proposições de melhoria." Universidade Federal de Pernambuco, 2016. https://repositorio.ufpe.br/handle/123456789/20337.
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Previous issue date: 2016-10-31<br>O ambiente competitivo no qual as empresas estão inseridas faz com que elas busquem cada
vez mais, melhorias em seus processos produtivos e consequentes reduções dos custos
incorridos. Diante das várias formas de alocação dos custos aos produtos/serviços por meio de
sistemas de custeio, é relevante analisar as características específicas de cada método, de
acordo com a finalidade que pretende atender e os resultados que proporcionam. Com a
utilização de um sistema de custeio adequado, é possível levantar as falhas do processo e
propor melhorias ao sistema, possibilitando mais transparência e coerência na avaliação do
custo do produto/serviço. Neste contexto, este trabalho tem como objetivo analisar o sistema
de custeio utilizado em uma indústria da área de mineração de manganês, com vista a
identificar se tal sistema atende as necessidades da empresa. Foi realizado um estudo de caso
com dados do custeio de janeiro a julho de 2016. Como resultado do estudo de caso observouse
que o método centro de custos utilizado pela empresa possibilita um adequado registro dos
custos gerando relatórios que fornecem informações detalhadas sobre o custo de cada
departamento, possibilitando conhecer os custos totais de cada produto.Foram identificadas as
seguintes falhas: cálculo arbitrário do tempo das atividades dos departamentos administrativo
e contabilidade; falhas em relação ao levantamento do custo das etapas em que vários
produtos passam por uma mesma linha de produção, já em relação as falhas dos processos
identifica-se falhas na gestão de recursos humanos, no que diz respeito as horas ociosas no
período chuvoso e a falta de projetos de reciclagem ou reaproveitamento, dos rejeitos da
lavra.Como sugestões propõe-se as seguintes proposições de melhoria: contratar um
especialista na área de custos, implantar programas de conscientização sobre a relevância do
controle minucioso das informações sobre custos, realizar o estudo da cadeia de valor interna
e externa e desenvolver capacitações programadas para os períodos ociosos e desenvolver
projetos ambientais voltados ao descarte e ao reaproveitamento dos rejeitos de estéril.<br>The competitiveness environment which the companies were put in makes seek look at
correct forms to analyze your production process and costs consequence occur. Faced with the
various forms of arrange of costs the products/service to means of system of defrayal, is
importance analyze the specific characteristics of arrange of costs, looking for of information
requisite of each method, the purpose to meet the results it provides. With the use of a
defrayal system of correct form, is it possible identify the, successes and failures the process,
with the finality of propose improvement of system more transparency and coherency to
check the product/ service cost. In this context, this work have with objective analyze if
defrayal utilized in manganese mining area, meets the company's needs. A case study using
cost data from January to July of 2016 was conducted. It was observed that the cost center
method used by the company allows an adequate recording of the costs generating reports that
provide detailed information on the cost of each department. It also allows to know the total
costs of each product. The following failures were identified: arbitrary calculation of the time
of the activities of the administrative departments and accounting, and failures in relation to
the costing of the stages in which several products pass through the same production line. In
relation to processes the failures identified were in human resources management regards to
the idle hours in the rainy season. The following suggestions for improvement are proposed:
hire a specialist in the area of costs, implement awareness programs on the relevance of the
detailed control of cost information, to conduct the study of the internal and external value
chain and to develop programmed capacities for the idle periods and to develop
environmental projects aimed at the disposal and reuse of the wastes of barren.
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Houšková, Gabriela. "Analýza nákladů a výrobků." Master's thesis, Vysoká škola ekonomická v Praze, 2005. http://www.nusl.cz/ntk/nusl-11001.
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The aim of the diploma thesis is to make up costs and products analysis and to arrange costing. These issues were described by vertical and horizontal analysis and were performed costing for particular products with using absorbing costing and variable costing methods. In conclusion were both methods compared and the break even point was analyzed. Theoretical part describes costs classification, methods and sort of costing and break even point analysis as well.
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Romaniw, Yuriy. "An activity based method for sustainable manufacturing modeling and assessments in SysML." Thesis, Georgia Institute of Technology, 2010. http://hdl.handle.net/1853/34717.
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Traditionally, environmental impacts of man made products have been determined by performing a life cycle assessment (LCA) on the product. As the name implies, LCA is usually covers the entire life of the product in a so-called "cradle-to-grave" assessment. In determining environmental impacts over the whole product life, LCA's are reasonably adequate. However, in providing detailed impacts on a particular phase of life, LCA's are lacking. Detailed assessments are important because very few stakeholders have influence over a product during all phases of life. Stakeholders need detailed impact assessments in their particular phase of life. More detailed assessments give stakeholders more information that can be used for better environmental management (EM) and more environmentally benign operations. In many LCA's, the manufacturing phase of life has been over-generalized and over-simplified because of its relatively small environmental impact, as compared to other phases of life. Nevertheless, certain stakeholders, such as manufacturing companies, need detailed impact information for the manufacturing phase of life so that they can create a more sustainable manufacturing process. Most traditional LCA's use a case-based approach, which was deemed to be inadequate. For these LCA's, the information provided for each case is often quite detailed and specific. However, this makes the assessment less flexible, limiting the quality of the assessment to the degree that the current scenario matches the existing cases. In order to make a more user-specific assessment, a model-based approach was used. To give the model flexibility, a parametric model was created based on mathematical equations that represent various parts of the manufacturing process. To give the model structure, an activity-based costing (ABC) approach was used. Using the ABC structure, the manufacturing process was broken down into activities, each of which was characterized by mathematical models. Large models would be difficult to construct and simulate by hand, so a model was built with the aid of a computer. The modeling language SysML (Systems Modeling Language) was used to create an object-oriented model of the manufacturing process, using the ABC structure. SysML defines overall properties and behaviors of the various elements in the model, while the plug-in tool ParaMagic was used to execute the model via a Mathematica Solver. The model computes carbon dioxide emissions, energy consumption, and waste mass generation for a particular manufacturing scenario. The goal of the model was to quantify environmental impact factors in order to aid manufacturing stakeholders in EM. The overall goal of the research was to determine whether an activity-based, object-oriented model was a valid approach, and whether the computer-aided tools adequately implemented this approach. Findings show that SysML is capable of modeling large and complex systems. However, due to some limitations of Paramagic, only some of SysML's capabilities were utilized. Nevertheless, Paramagic is capable of extracting information out of a manufacturing model built in SysML, and solving parametric relations in Mathematica in a timely manner. Timely solutions of complex models are critical for stakeholders keeping a competitive edge.
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Matelová, Bohdana. "Kalkulace výrobních nákladů ve firmě LEXMARK, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222345.
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MATELOVÁ, B. Kalkulace výrobních nákladů společnosti Lexmark, Brno. 2009 This thesis deals with the analysis of the Price sheet used by company Lexmark and based on this analysis I recommend the potential changes of this Price sheet. The price sheet is a tool for the re-invoicing of production cost between Lexmark and production subcontractors. The first part is dedicated to the theory of cost management. The next part is practical. I present the company Lexmark, describe the structure of Price sheet, production costs and cost calculation for all types of products. I close the practical part with the specification of Price sheet strong and weak points. Base on the analysis I recommend the potential changes of Price sheet, some of them are applicable immediately and next in a longer period.
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Scope, Christoph, Patrick Ilg, Stefan Muench, and Edeltraud Guenther. "Uncertainty in life cycle costing for long-range infrastructure. Part II: guidance and suitability of applied methods to address uncertainty." Springer, 2016. https://tud.qucosa.de/id/qucosa%3A75734.
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Life cycle costing (LCC) is the state-of-the-art method to economically evaluate long-term projects over their life spans. However, uncertainty in long-range planning raises concerns about LCC results. In Part I of this series, we developed a holistic framework of the different types of uncertainty in infrastructure LCCs. We also collected methods to address these uncertainties. The aim of Part II is to evaluate the suitability of methods to cope with uncertainty in LCC. Part I addressed two research gaps. It presented a systematic collection of uncertainties and methods in LCC and, furthermore, provided a holistic categorization of both. However, Part I also raised new issues. First, a combined analysis of sources and methods is still outstanding. Such an investigation would reveal the suitability of different methods to address a certain type of uncertainty. Second, what has not been assessed so far is what types of uncertainty are insufficiently addressed in LCC. This would be a feature to improve accuracy of LCC results within LCC, by suggesting options to better cope with uncertainty. To address these research gaps, we conducted a systematic literature review. Part II analyzed the suitability of methods to address uncertainties. The suitability depends on data availability, type of data (tangible, intangible, random, non-random), screened hotspots, and tested modeling specifications. We identified types of uncertainties and methods that have been insufficiently addressed. The methods include probabilistic modeling such as design of experiment or subset simulation and evolutionary algorithm and Bayesian modeling such as the Bayesian latent Markov decision process. Subsequently, we evaluated learning potential from other life cycle assessment (LCA) and life cycle sustainability assessment (LCSA). This analysis revealed 28 possible applications that have not yet been used in LCC. Lastly, we developed best practices for LCC practitioners. This systematic review complements prior research on uncertainty in LCC for infrastructure, as laid out in Part I. Part II concludes that all relevant methods to address uncertainty are currently applied in LCC. Yet, the level of application is different. Moreover, not all methods are equally suited to address different categories of uncertainty. This review offers guidance on what to do for each source and type of uncertainty. It illustrates how methods can address both based on current practice in LCC, LCA, and LCSA. The findings of Part II encourage a dialog between practitioners of LCC, LCA, and LCSA to advance research and practice in uncertainty analysis.
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Della, Corte Giuseppe. "Text and Speech Alignment Methods for Speech Translation Corpora Creation : Augmenting English LibriVox Recordings with Italian Textual Translations." Thesis, Uppsala universitet, Institutionen för lingvistik och filologi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-413064.
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The recent uprise of end-to-end speech translation models requires a new generation of parallel corpora, composed of a large amount of source language speech utterances aligned with their target language textual translations. We hereby show a pipeline and a set of methods to collect hundreds of hours of English audio-book recordings and align them with their Italian textual translations, using exclusively public domain resources gathered semi-automatically from the web. The pipeline consists in three main areas: text collection, bilingual text alignment, and forced alignment. For the text collection task, we show how to automatically find e-book titles in a target language by using machine translation, web information retrieval, and named entity recognition and translation techniques. For the bilingual text alignment task, we investigated three methods: the Gale–Church algorithm in conjunction with a small-size hand-crafted bilingual dictionary, the Gale–Church algorithm in conjunction with a bigger bilingual dictionary automatically inferred through statistical machine translation, and bilingual text alignment by computing the vector similarity of multilingual embeddings of concatenation of consecutive sentences. Our findings seem to indicate that the consecutive-sentence-embeddings similarity computation approach manages to improve the alignment of difficult sentences by indirectly performing sentence re-segmentation. For the forced alignment task, we give a theoretical overview of the preferred method depending on the properties of the text to be aligned with the audio, suggesting and using a TTS-DTW (text-to-speech and dynamic time warping) based approach in our pipeline. The result of our experiments is a publicly available multi-modal corpus composed of about 130 hours of English speech aligned with its Italian textual translation and split in 60561 triplets of English audio, English transcript, and Italian textual translation. We also post-processed the corpus so as to extract 40-MFCCs features from the audio segments and released them as a data-set.
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Heroudek, Jiří. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222907.
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This Master‘s thesis is focused on cost analyses and cost management in FEI Company. Theoretical part describes basic and advanced cost model and their usage for efficient cost management. Practical part deals with analyses of calculation method for standard costing and life cycle costing. As a part of these analyses, some recommendations are provided to make cost calculations more accurate.
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Zadražil, Vojtěch. "Analýza a návrh kalkulačního systému v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222841.
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This diploma thesis deals with analysis and design of corporate tracing policy. The main goal of the work is to describe calculations as an auxiliary tool for base-point pricing and for the fixing of company costs its management and efficiency. In the theoretical part diverse calculation systems currently used in companies are defined. Further, all kinds of expenses occuring in a firm are characterized. The practical section´s concern is costing of forgings produced in company Moravské kovárny, a.s. The origin of price of particular forgings and the costs that rise in this company are analyzed. Finally, the proposal of a new method of pricing and a way of elaboration of calculations for particular forgings are described.
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Kalina, Petr Bc. "Racionalizace manažerského účetnictví ve vybraném podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-1978.
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Přehled o metodách kalkulace a evidence nákladů a návrh v praxi fungujícího systému uplatňujícího uvedené metody. Finanční a manažerské účetnictví a jejich vzájemný vztah. Systémy sledování a řízení nákladů. Tvorba kalkulace nákladů metodou ABC. Zakázková evidence nákladů.
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Schäfer, Fábio. "Desenvolvimento de uma sistemática de melhoria do desempenho econômico de indústrias extrativas : o caso de uma mineração a céu aberto." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2012. http://hdl.handle.net/10183/61383.
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Em função da globalização, os ambientes empresariais estão se tornando mais competitivos; assim, aumenta a preocupação e a necessidade de se prover um sistema de informações gerenciais que seja eficaz, confiável e relevante para auxiliar os gestores a tomarem decisões inteligentes. Com a utilização de princípios e métodos de custeio vinculados aos serviços inerentes aos métodos e operações de lavra, este trabalho tem como primeiro objetivo identificar e compreender as deficiências dos atuais sistemas de custeio e de produção e estruturar uma sistemática que apoie a avaliação do desempenho econômico-financeiro nas minerações a céu aberto. O segundo objetivo deste trabalho é utilizar o método do custo-padrão vinculado à produção e às regras de negócio e validá-lo mediante a comparação do realizado versus previsto nas minerações a céu aberto, através da utilização de conceitos de desperdícios, do princípio do custeio por absorção parcial, do controle e gestão de custos e de produção para avaliação de resultados. A unidade de extração mineral estudada utiliza o método de lavra por bancadas em cava e terceiriza as operações de descobertura, perfuração, detonação, escavação, carregamento e transporte. A empresa contratada utiliza o princípio de custeio por absorção total e o método de custeio de centros de custos. Assim, a sistemática que apoia a avaliação do desempenho econômico-financeiro juntamente com o método do custo-padrão foi validada e desenvolvida em três serviços terceirizados com o objetivo de verificar a sua funcionalidade e a sua praticidade. Portanto, as novas informações gerenciais auxiliam o gestor identificar a produtividade e a lucratividade do empreendimento e os resultados dos serviços e de suas operações, além de todos os custos gerenciais já existentes.<br>In the light of globalization, the enterprise environments are becoming more competitive; thus, increases the concern and the need to provide a management information system that is effective, reliable and relevant to assist managers to make intelligent decisions. With the use of principles and costing methods linked to services inherent in mining operations and methods, this work is intended mainly identify and understand the weaknesses of the current costing and production system and structure a systematic that supports performance evaluation productive-economic-financial in surface mining. The second objective of this work is to use standard cost method linked to production and business rules and validate it by comparing the accomplished against foreseen in surface mining, through the use of concepts of wastes, the principle costing of partial absorption, cost control and management for production to evaluation of results. The mineral extraction unit studied uses the open pit mining method and outsources the mining operations of pre stripping, drilling, blasting, rock excavation, loading and transportation. The outsourced company uses the costing principle of total absorption and the costing method is the cost centers. Thus, the systematic that support the evaluation of productive-economic-financial performance and the standard cost method were developed and validated in three outsourced services with the goal of verifying its functionality and practicality. Therefore, the new management information assists the manager to identify the productivity and profitability of the enterprise and the results of its operations and services, in addition to all of the existing management costs.
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El, Hayek Mustapha Mechanical & Manufacturing Engineering Faculty of Engineering UNSW. "Optimizing life-cycle maintenance cost of complex machinery using advanced statistical techniques and simulation." Awarded by:University of New South Wales. School of Mechanical and Manufacturing Engineering, 2006. http://handle.unsw.edu.au/1959.4/24955.
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Maintenance is constantly challenged with increasing productivity by maximizing up-time and reliability while at the same time reducing expenditure and investment. In the last few years it has become evident through the development of maintenance concepts that maintenance is more than just a non-productive support function, it is a profit- generating function. In the past decades, hundreds of models that address maintenance strategy have been presented. The vast majority of those models rely purely on mathematical modeling to describe the maintenance function. Due to the complex nature of the maintenance function, and its complex interaction with other functions, it is almost impossible to accurately model maintenance using mathematical modeling without sacrificing accuracy and validity with unfeasible simplifications and assumptions. Analysis presented as part of this thesis shows that stochastic simulation offers a viable alternative and a powerful technique for tackling maintenance problems. Stochastic simulation is a method of modeling a system or process (on a computer) based on random events generated by the software so that system performance can be evaluated without experimenting or interfering with the actual system. The methodology developed as part of this thesis addresses most of the shortcomings found in literature, specifically by allowing the modeling of most of the complexities of an advanced maintenance system, such as one that is employed in the airline industry. This technique also allows sensitivity analysis to be carried out resulting in an understanding of how critical variables may affect the maintenance and asset management decision-making process. In many heavy industries (e.g. airline maintenance) where high utilization is essential for the success of the organization, subsystems are often of a rotable nature, i.e. they rotate among different systems throughout their life-cycle. This causes a system to be composed of a number of subsystems of different ages, and therefore different reliability characteristics. This makes it difficult for analysts to estimate its reliability behavior, and therefore may result in a less-than-optimal maintenance plan. Traditional reliability models are based on detailed statistical analysis of individual component failures. For complex machinery, especially involving many rotable parts, such analyses are difficult and time consuming. In this work, a model is proposed that combines the well-established Weibull method with discrete simulation to estimate the reliability of complex machinery with rotable subsystems or modules. Each module is characterized by an empirically derived failure distribution. The simulation model consists of a number of stages including operational up-time, maintenance down-time and a user-interface allowing decisions on maintenance and replacement strategies as well as inventory levels and logistics. This enables the optimization of a maintenance plan by comparing different maintenance and removal policies using the Cost per Unit Time (CPUT) measure as the decision variable. Five different removal strategies were tested. These include: On-failure replacements, block replacements, time-based replacements, condition-based replacements and a combination of time-based and condition-based strategies. Initial analyses performed on aircraft gas-turbine data yielded an optimal combination of modules out of a pool of multiple spares, resulting in an increased machine up-time of 16%. In addition, it was shown that condition-based replacement is a cost-effective strategy; however, it was noted that the combination of time and condition-based strategy can produce slightly better results. Furthermore, a sensitivity analysis was performed to optimize decision variables (module soft-time), and to provide an insight to the level of accuracy with which it has to be estimated. It is imperative as part of the overall reliability and life-cycle cost program to focus not only on reducing levels of unplanned (i.e. breakdown) maintenance through preventive and predictive maintenance tasks, but also optimizing inventory of spare parts management, sometimes called float hardware. It is well known that the unavailability of a spare part may result in loss of revenue, which is associated with an increase in system downtime. On the other hand increasing the number of spares will lead to an increase in capital investment and holding cost. The results obtained from the simulation model were used in a discounted NPV (Net Present Value) analysis to determine the optimal number of spare engines. The benefits of this methodology are that it is capable of providing reliability trends and forecasts in a short time frame and based on available data. In addition, it takes into account the rotable nature of many components by tracking the life and service history of individual parts and allowing the user to simulate different combinations of rotables, operating scenarios, and replacement strategies. It is also capable of optimizing stock and spares levels as well as other related key parameters like the average waiting time, unavailability cost, and the number of maintenance events that result in extensive durations due to the unavailability of spare parts. Importantly, as more data becomes available or as greater accuracy is demanded, the model or database can be updated or expanded, thereby approaching the results obtainable by pure statistical reliability analysis.
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Lečbychová, Vendula. "Řízení nákladů v podniku s využitím metody Activity Based Costing." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224558.
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My thesis mainly deals with Activity Based Costing (ABC), but focuses also on the matters related to traditional costing. Based on the current-state analysis of a selected manufacturing enterprise, in particular in the area of costing, a primary ABC model that is applicable in the conditions of the enterprise has been designed. The last part of the thesis presents a comparison between the results achieved while using a traditional product costing method and ABC methodology.
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Rodriguez, Sergio (Guitarist). "Comparison of the Méthode Pour La Guitare by Fernando Sor with the Méthode Complète Pour La Guitare Par Ferdinand Sor, Rédigée Et Augmentée De Nombreux Exemples Et Leçons Suivis D'une Notice Sur La 7e Corde by Napoléon Coste." Thesis, University of North Texas, 2017. https://digital.library.unt.edu/ark:/67531/metadc1011789/.
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The nineteenth century presents a great increase in publications of guitar methods. Most authors of the time published several versions of their works. Fernando Sor, perhaps the most prominent guitar composers of the time—whose Méthode is regarded today as the most important of the period—only published one edition. However, Napoleon Coste took on the task to do a second account. The literature reviewed shows substantial existing information regarding background, type of text, tone, and contents of Sor's work, but comparisons to date are not substantial. Therefore, there is a need to compare these two texts side by side to yield a complete view of their pairing. The existing negative views of Coste's edition hinder the importance of Coste's work as reference to Segovia's publication of Sor studies, and as a clearer pedagogical application of many of Sor's concepts which are sidetracked by his response to criticism and his elaborations in matters beyond his main subject matter. I provide a comprehensive review of Sor's method, an outline and a consideration of his concepts. Then I offer a complete English translation of Coste's method which is inexistent until now. The comparison follows pointing at differences and similarities. Results show that Coste clarifies and complements many of the principles in less text and simpler language. He modifies certain others either to approach Sor's practice or to depart to a newer standard. He offers his own lessons and sections to apply Sor's concepts. Coste's text heads towards a pedagogical synthesis of Sor's method, but it is incomplete because he omits some concepts without leading the readers to consult Sor. Coste's pedagogical and practical relevance is fundamental for modern standard techniques.
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Motta, Flávia Gutierrez. "Fatores condicionantes na adoção de métodos de custeio em pequenas empresas: estudo multicasos em empresas do setor metal-mecânico de São Carlos - SP." Universidade de São Paulo, 2000. http://www.teses.usp.br/teses/disponiveis/18/18140/tde-19022002-123306/.
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O propósito desta dissertação é de analisar dois objetos de estudos: pequenas empresas e métodos de custeio, com o objetivo de identificar os fatores, pessoais e impessoais, que condicionam a adoção de um método de custeio específico. No decorrer da história da contabilidade de custos vários métodos de custeio foram desenvolvidos com o objetivo de gerar as informações que as empresas necessitavam para melhorar o planejamento e o controle dos custos. Desta forma, hoje, existem vários métodos de custeio que geram informações diversas. Para alcançar o objetivo proposto foi realizado um levantamento preliminar no universo de pequenas empresas industriais da cidade de São Carlos, estado de São Paulo. Este levantamento identificou 35 empresas. A partir deste total, identificou-se quais as empresas que utilizavam procedimentos para cálculo de custos. Em seguida, com uso da metodologia multicasos exploratória e descritiva, foram estudadas quatro pequenas empresas do ramo metal-mecânico, buscando maiores informações sobre o problema estudado. A pesquisa identificou que o nível de impessoalidade envolvido nas decisões quanto à adoção de um sistema varia de empresa para empresa dependendo de sua filosofia administrativa.<br>The purpose of this research is to analyze two subjects: small companies and costing methods, in order to identify how these companies adopt costing methods. Along the accounting history, several costing methods were developed with the objective of generating the information that the companies needed to improve the planning and control of the costs. Thus, there are many costing methods that companies could adopt in order to calculate their costs. The factors that interfere in the adoption of a certain costing method could be personal or impersonal, and identifying these factors was the objective of the research. In order to reach the proposed objective, a preliminary survey was conducted in a universe of small industrial companies of São Carlos, State of São Paulo, Brazil. This survey identified 33 companies. Among these companies, it was selected the ones that applied procedures of cost calculation. Next, using exploratory and descriptive multicases methodology, 4 small metal-mechanic companies were studied, in order to obtain further information about the problem studied. The research identified that the impersonality level involved in the adoption of a system varies from company to company depending on their administrative philosophy.
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Rysová, Monika. "Využití nástrojů a metod manažerského účetnictví při formulaci a implementaci strategie v projektové firmě." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193131.
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The thesis "Use of tools and methods of management accounting in formulation and implementation of a project company's strategy" describes the tools and methods of managerial accounting which project-oriented companies should use in strategy formulation and its subsequent implementation. The theoretical part focuses on the description of methods and tools of strategic management and the ways to implement them. Practical part applies the defined methodical processes to a project-oriented company VPÚ DECO PRAHA a. s. To this company, I drafted a mission and vision, created a SWOT analysis that served as a basis for Cross-Impact analysis and subsequently produced a Balanced Scorecard model, tailored to its needs. I also calculated the company's target costing.
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Ribeiro, Rogeane Morais. "Custeio baseado em atividades na gestÃo de uma instituiÃÃo prestadora de serviÃos educacionais." Universidade Federal do CearÃ, 2011. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=6907.
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nÃo hÃ<br>Com as constantes transformaÃÃes no cenÃrio das instituiÃÃes de educaÃÃo superior, este trabalho tem como objetivo geral propor um modelo de apuraÃÃo e gestÃo de custos para instituiÃÃes de educaÃÃo superior, gerenciado por uma controladoria focada no estratÃgico, que possibilite a visualizaÃÃo de cenÃrios prospectivos, contribuindo para melhoria de seu desempenho ante os desafios que surgem com a expansÃo da educaÃÃo. Em adiÃÃo, pretende-se identificar, mediante levantamento bibliogrÃfico, os principais mÃtodos de custeamento utilizados; apresentar um modelo de identificaÃÃo e controle de custos que seja simultÃneo com as atividades dessa institiÃÃo; averiguar a possibilidade de execuÃÃo do modelo, mediante aplicaÃÃo no Instituto de Estudos e Pesquisas Sobralense (IEPS), e prospectar cenÃrios para os prÃximos cinco anos da instituiÃÃo. Para atingir os objetivos propostos, tomam-se como referÃncia dados do MEC/INEP (2008), que mostram a aceleraÃÃo do crescimento no perÃodo de 1997 a 2006, com a promulgaÃÃo da LDB, e a relaÃÃo entre as universidades e os institutos de apoio, o chamado terceiro setor, sendo o modelo de Custeio Baseado em Atividade(ABC), proposto por Peter (2001), adaptado para implantaÃÃo no IEPS. Em complemento, embasou-se na teoria de prospecÃÃo de cenÃrios argumentada por Carneiro (2010) e Souza (2009). A metodologia da pesquisa à de abordagem descritiva, classificada como bibliogrÃfica, documental e de campo, com natureza qualitativa e quantitativa. O universo selecionado como respondentes foram os gestores que exercem funÃÃes gerenciais, administrativas, pedagÃgicas e de assessorias. A ferramenta para coleta de dados deu-se por meio de questionÃrios semiestruturados com abordagem especÃfica para cada respondente. A interpretaÃÃo e o tratamento dos dados foram realizados por meio de anÃlise de conteÃdo e tratamento estatÃstico. Os resultados indicaram a necessidade de reorganizaÃÃo nos processos gerenciais do IEPS, a partir de um planejamento estratÃgico e, consequentemente, da implantaÃÃo de um sistema de custeio, o qual auxiliarà a direÃÃo geral e as coordenadorias do instituto no acompanhamento das atividades da sede e das unidades de extensÃo, que encontra-se em posicionamento pouco representativo no mercado educacional, deixando a desejar no sentido de uma real apresentaÃÃo coerente entre a missÃo e os serviÃos ofertados à sociedade. Diante da anÃlise dos cenÃrios de 2006-2010 e 2011-2015, visualizou-se que a instituiÃÃo, apesar de uma evasÃo de 10% ano, manteve uma receita considerÃvel, mas veem utilizando-se de estratÃgias pouco, ou seja, que nÃo proporcionam diferencial competitivo e sustentÃvel em busca de crescimento e posiÃÃo superior. Afere-se que este trabalho responde parcialmente à questÃo formulada, tendo em vista as limitaÃÃes identificadas no percurso da elaboraÃÃo metodolÃgica.<br>ABSTRACT
With the constant transformations in the scene of the institutions of higher education the present work has as general objective to consider a model of verification and management of costs for institutions of higher education (IHE), managed for a focus control in the strategy itself , that makes possible the visualization of future scenes, contributing for the improvement of its performance front to the challenges that appear with the expansion of the education. In addition to identify, by means of bibliographical survey, the main used methods of costings; to present a model of identification and control of costs that are simultaneous with the activities of this institution; to inquire the possibility of execution of the model, through the application in the Institute of Studies and Pesquisas Sobralense (IEPS) and to scenes for the next the five years to the institutions. To reach the considered objectives, they are overcome for reference given by the data from MEC/INEP (2008), that show the acceleration of the growth in the period of 1997 the 2006, from the promulgation of the LDB, and the relation between the universities and the support institutes, the so called third sector, being the model of Expenditure Based on Activity (ABC) considered by Peter (2001), adapted for implantation in the IEPS. In complement it was based in the theory of prospection of scenes argued by Sheep (2010) and Fort (2001). The methodology of the research is of descriptive, classified boarding as bibliographical, documentary and of field, with qualitative and quantitative nature. The selected universe as respondent had been the managers who exert management functions, administrative, pedagogical and of assessorship. The tools for the data collection were given by means of questionnaires half-structuralized with specific boarding for each respondent. The interpretation and treatment of the data were carried through by means of analysis of content and statistical treatment. The results had indicated the necessity of reorganization in the managemental processes of the IEPS, through a strategical planning and consequently the implantation of an costing system, which will assist the general direction and the coordenadorias of the institute in the accompaniment of the activities of the headquarters and the units of extension, that meets in little representative positioning in the educational market, leaving to desire in the direction of one real coherent presentation between the mission and the offered services the society. Ahead of the analysis of the scenes of 2006-2010 and 2011-2015, it was visualized that the institution although a 10% evasion a year, kept a considerable prescription, but they see using itself of strategies little, that is, that they do not provide to competitive and sustainable differential in search of growth and superior position. It is surveyed that this work answers partially to the formulated question, in view of the limitations identified in the passage of the metodologic elaboration.
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Abrahamsson, Emilie. "Relationen mellan kalkyleringsmetoder, Lean och produktionsflöden av kundanpassad karaktär : Hur kostnadsprecisionen i förkalkyleringen i denna typ av produktion kan ökas samt vilken kalkyleringsmetod som passar bäst." Thesis, Högskolan i Gävle, Avdelningen för Industriell utveckling, IT och Samhällsbyggnad, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-20442.
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Då tillverkningsindustrin går mot en högre grad av kundanpassning och implementering av Lean, samtidigt som föråldrade traditionella kalkyleringsmetoder fortfarande används i moderna industriföretag, är det intressant att utreda relationerna mellan produktionsflöden av kundanpassad karaktär, Lean samt olika kalkyleringsmetoder. Syftet är att öka kostnadsprecisionen i förkalkylen för ett produktionsflöde av kundanpassad och Lean karaktär och beskriva en generaliserbar arbetsprocess för detta. Syftet är även att ta fram generella rekommendationer för val av kalkyleringsmetod genom att utifrån denna produktions karaktär genomföra en jämförande analys av kalkyleringsmetoder (traditionella kalkylmetoder, ABC och kalkylering enligt Lean). Genom en litteraturstudie samt en fallstudie av ett produktionsflöde med många varianter och inslag av Lean har båda syftena uppfyllts. Fallstudien har utförts genom intervjuer och observationer. Problem och positiva faktorer som enligt litteratur karaktäriserar produktion av kundanpassade produkter har även återfunnits på fallföretaget. Det sambandet har kunnat användas för att stödja analysen av relationerna. Relationerna mellan kalkyleringsmetoder, Lean samt produktionsflöden av kundanpassad karaktär har analyserats genom att jämföra litteratur och resultat från fallstudien. Det framkom att Value Stream Costing (VSC) är den mest lämpliga kalkyleringsmetoden för produktionsflöden med kundanpassade produkter som uppnått en hög mognadsgrad av Lean. Förkalkyleringen på fallföretaget är beroende av tillförlitliga operationstider, vilket tagits fram på fallföretaget samtidigt som en generell arbetsprocess utarbetats. Operationstiderna togs i detta fall fram genom videoupptagning av produktionsmomenten samt efterföljande analys i mjukvaran AviX. Genom att följa den generella arbetsprocessen som utarbetats erhålls både ett bra underlag till förkalkylering samt ständiga förbättringar i produktionsflödet. Eftersom forskning visar att Lean bör implementeras i hela organisationen om full fördel med Lean ska uppnås, kan VSC vara en utmärkt kalkyleringsmetod för att komma ifrån föråldrade, traditionella kalkyleringsmetoder samtidigt som denna kalkyleringsmetod förenklar kalkylering i produktion av kundanpassad karaktär.<br>Since the manufacturing industry is heading for a higher level of customization and implementation of Lean, at the same time as outmoded traditional costing methods is still used in modern industrial organizations, it is interesting to explore the relations between production flows of customized character, Lean and different costing methods. The purpose of this thesis is to increase the cost precision in the preliminary calculation for a product flow of customer adapted and Lean character, and to describe a generalizable work process for this. The purpose is also to develop general recommendations regarding the choice of costing methods by, on a basis of the character of this production, a comparative analysis of costing methods (traditional costing methods, ABC and Lean accounting/VSC). Through a literature study and a case study of a production flow with a high level of variety and influence from Lean, both of the purposes has been fulfilled. The case study has been accomplished through interviews and observations. Problems and positive elements that according to literature characterize the production of customized products have also been found in the case company. That connection has been used to support the analysis of the relations. The relations between costing methods, Lean and production flows of customized character has been analyzed through a comparison between findings in literature and results from the case study. It has been found that Value Stream Costing (VSC) is the most appropriate costing method for production flows of customized products that has reached a high maturity level of Lean. The preliminary costing is dependent on reliable operation times which have been produced on the case study company, while a general work process has been developed. The operation times were in this case identified through video recordings of the production moments and a following analysis in the software AviX. By following the general work process that has been developed, useful material for preliminary costing and continuous improvements in the production flow will be obtained. Since research is showing that Lean should be implemented in the whole organization if full advantages of Lean shall be obtained, VSC is found to be an ideal costing method to replace outmoded, traditional costing methods at the same time as this costing method simplifies costing in production flows of customized character.
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Műller, Tomáš. "Studie kalkulačního systému v inženýrské organizaci." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222214.
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The goal of the submitted thesis is to analyse and improve current costing methods in a chosen engineering company. The theoretical part is devoted to definition of notions – cost types, segmentation of cost and then contains summary of costing technique and costing method. The theoretical analyse is centered on questions about costing in engineering company. The practical part describes company, his organization structure, processes and his productions. Further in the practical part is created analyse of current way costing of order and innovation suggestion. In the conclusion is cognisance evaluation from analyse of costing method and recommendation for the company.
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Bastos, Mateus Ferreira. "Incorporação do controle dos gastos ambientais no sistema integrado de gestão de uma indústria siderúrgica: estudo de caso da Arcelormittal Tubarão." Universidade Federal da Paraíba, 2010. http://tede.biblioteca.ufpb.br:8080/handle/tede/5285.
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Previous issue date: 2010-07-23<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES<br>This research has as main objective to propose an alternative use for a ERP tool to
generate information that permit incorporation of control of environmental spending
on management system in a steel industry. For this, present a literature review with
the evolution of environmental issues, the main methods and costing systems and
some existing approaches to issue environmental costs. The searched literature
supported the theoretical analysis of the costing method in an existing steel plant and
how it treats its costs of environmental management. The field research was based
on the identification and analysis of the costing method and the environmental
management system existing in the steel industry investigated, which led to the
development and implementation in a pilot area of an ERP tool capable of identifying
spending on environmental management. The results showed that the search dests
costing methods are insufficient for analysis of environmental costs and therefore the
developing of a tool capable of identifying the costs of environmental management,
which hitherto were hidden in the process, became is essential for the incorporation
of control of these expenses in the management system of the company studied.<br>A presente pesquisa tem como objetivo principal propor uma alternativa de uso para
uma ferramenta de um ERP para gerar informações que permitam a incorporação do
controle dos gastos ambientais no sistema de gestão de uma indústria siderúrgica.
Para isso, apresenta uma revisão bibliográfica com a evolução da questão
ambiental, os principais métodos e sistemas de custeio existentes e algumas
abordagens para a variável custos ambientais. Este referencial teórico subsidiou a
análise do método de custeio existente em uma usina siderurgia e a forma como
esta trata os seus custos com a gestão ambiental. A pesquisa de campo baseou-se
na identificação e análise do método de custeio e do sistema de gestão ambiental
existentes na indústria siderúrgica pesquisada, o que proporcionou o
desenvolvimento e implantação, em uma área piloto, de uma ferramenta de um ERP
capaz de identificar os gastos com gestão ambiental. Os resultados desta pesquisa
mostraram que os métodos de custeio existentes são insuficientes para análise dos
custos ambientais e que a ferramenta desenvolvida foi capaz de identificar os custos
da gestão ambiental, que até então estavam ocultos no processo, tornando-se
fundamental para a incorporação do controle destes gastos no sistema de gestão da
empresa estudada.
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Šimková, Markéta. "Plánování a kontrola nákladů při výrobě elektrických sestav." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201734.
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This thesis investigates manufacturing costs in the company, which produces electrical assemblies for the special transportation vehicles. The analysis focuses on one particular large-scale long-term project for a foreign customer. The teoretical part presents the overview of the cost management methods and techniques, the emphasis is on the product costing methods. The practical part analyzes the data obtained from the company's ERP system and compares it with prices in the contract and in the initial offer. The aim is to assess whether the planned costs and profits of the initial calculation has been achieved. In case there is found a difference between an expected and an observed value, the reason for this difference is investigated, and steps to achieve the initially desired results are recommended.
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Junior, Abraão Freires Saraiva. "Decisão de mix de produtos sob a perspectiva do custeio baseado em atividades e tempo para operações com múltiplas restrições." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/3/3136/tde-04012016-114937/.
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Esta pesquisa versa sobre o tema decisão de mix de produtos que, em uma visão de Engenharia de Produção, pode ser entendido como a definição da quantidade ideal a ser produzida de cada tipo de produto em um determinado período, considerando que estes competem por um número limitado de recursos, de forma a maximizar o resultado econômico (ex: lucro operacional) da empresa. Os modelos de decisão de mix produtos utilizam informações sobre lucratividade que é determinada a partir de análises e confrontos entre os preços de vendas e os custos (gastos) dos produtos, custos esses que são mensurados através de métodos de custeio. Dentre os métodos de custeio existentes na literatura, destacam-se o Custeio por Absorção, o Custeio Direto/Variável, o Custeio Baseado em Atividades (ABC) e o Custeio Baseado em Atividades e Tempo (TDABC). O TDABC, a despeito de ter sido lançado na literatura em 2004 e detalhado em 2007 a partir de um livro publicado por Robert Kaplan e Steven Anderson, ainda não foi explorado diretamente pela literatura que versa sobre decisão de mix de produtos no contexto de operações com múltiplas restrições, ao contrário de alguns dos outros métodos de custeio mencionados, tal como o ABC. Para preencher essa lacuna teórica, esta tese tem como objetivo propor um modelo de decisão de mix de produtos sob a perspectiva do custeio baseado em atividades e tempo para operações com múltiplas restrições. Para cumprir este objetivo, inicialmente, a tese é desenvolvida metodologicamente com a realização de uma análise bibliométrica e de uma análise de citações das publicações realizadas em periódicos acadêmicos internacionais das áreas de Engenharia de Produção e de Contabilidade Gerencial sobre decisão de mix de produtos e sobre o TDABC. Em seguida, uma pesquisa bibliográfica é apresentada para discutir conceitos, analisar criticamente e posicionar a pesquisa sobre decisão de mix de produtos e sobre métodos de custeio, com destaque ao TDABC. Ainda, são apresentados exemplos didáticos para ilustrar a utilização de métodos de custeio na decisão de mix de produtos. Em seguida, utiliza-se de modelagem quantitativa com vistas à proposição do modelo para auxiliar a decisão de mix de produtos sob a perspectiva do TDABC, sendo este expresso na forma de um modelo de programação linear. No modelo proposto, são incorporados técnicas e conceitos relacionados com o controle gerencial de gastos, com a hierarquia de atividades, com o Overall Equipment Effectiveness (OEE) e com a programação matemática. Através de um exemplo didático envolvendo uma empresa de manufatura com múltiplas restrições do tipo hard e considerando parâmetros determinísticos, é apresentada a aplicação do modelo proposto na decisão de mix de produtos. Como principal resultado, tem-se a operacionalização do modelo proposto através do aplicativo Solver® incorporado ao software Microsoft Office Excel®, culminando na definição do mix de produtos que maximiza o lucro operacional esperado para a empresa no horizonte de planejamento analisado. Algumas reflexões críticas são realizadas no que tange aos limites de aplicação do modelo proposto. Finalmente, conclui-se que, sob a perspectiva do TDABC, o modelo proposto pode ser útil para auxiliar a decisão de mix de produtos no contexto de operações com múltiplas restrições.<br>This research addresses the theme \"product-mix decision\" that, in a Production Engineering perspective, can be understood as the definition of the optimum quantity to be produced for each type of product in a given period, considering these products compete for limited resources in order to maximize the firm economic result (e.g. operating income). Product-mix decision models use information on profitability, which is determined from analysis and confrontation between sales prices and costs (spending) of the products supplied by the company. These products costs are measured by costing methods. Among the existing costing methods in the literature, absorption costing, the direct costing, the activity based costing (abc) and time-driven activity-based costing (TDABC) are highlighted. TDABC, despite appearing in the literature in 2004 and detailed in 2007 from a book written by Robert Kaplan and Steven Anderson, has not been directly explored in the literature that deals with the product-mix decision considering multi-constrained operations context, unlike some of the other costing methods mentioned. In this context, to fill in this theoretical gap, the PhD thesis aims to propose a quantitative model to underpin the product-mix decision under the perspective of TDABC for multi-constrained operations. To meet this goal, initially, the thesis is developed methodologically from a bibliometric analysis and a citation analysis of papers on product mix decision and on TDABC published by international academic journals related to Production Engineering and Management Accounting research areas. Then the manuscript is methodologically developed from a literature research to discuss concepts and positioning the research on product-mix decision and on costing methods, emphasizing TDABC. Finally, quantitative modeling is employed in order to propose a model under the perspective of TDABC to assist product-mix decision, which is expressed as a linear programming model. The proposed model incorporates techniques and concepts related to management control over costs, the hierarchy of activities taxonomy, the Overall Equipment Effectiveness (OEE) and mathematical programming. An application of the proposed model is illustrated from a didactic example involving a multi-constrained manufacturing operation and considering deterministic parameters. The proposed model is operationalized through the Solver® and the Microsoft Office Excel® softwares, and, as main results, it was calculated the product-mix that maximizes the company\'s operating profit expected for the analyzed planning horizon. Some critical reflections are made regarding the proposed model application. Finally, it is concluded that, under the perspective of TDABC, the proposed model can be useful to support the product-mix decision of multiconstrained operations.
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Vieira, Luís Antônio. "Um estudo sobre características das informações de custos no âmbito do sistema de informação contábil financeiro e gerencial: considerações teóricas sobre a necessidade de harmonização conceitual." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/1695.
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Previous issue date: 2008-05-26<br>Around the Accounting of costs, of the systems of costs and of the methods of costing exist few theoretical bases effectively established, factor that facilitates the appearance of divergences of some natures. In this direction, this study aims at to evidence conflicting conceptual aspects that evidence the necessity to develop a set of specific basis for the theoretical sustentation of the system of countable information of costs. This work, for the approach destined to the problem, will go to use itself of the qualitative methodology, and as much as to the objectives, it is fit as a exploration research that will be developed with basis on the precepts of the bibliographical research, adjusted methodology to clarify the basic conceptual characteristics that involve the subject. Structuralized in five chapters, one dedicated to the introduction and another to the final considerations, this work treats: a) of the Accounting and the its segments financial, of costs and management - relevant conceptual aspects; Discourses on the historical interpretations of the Accounting, and present the lack of definition and discussion around some basic concepts of the area of countable knowledge, as well as the formal segmentation of the countable systems and the fragility of the current Basic Conceptual Structure of the Accounting; b) of the Accounting of Costs, structurals and informationals particularitities, evidencing aspects little treated for the effective understanding of that represents a system of costs; and c) of the concepts, of the procedures and of the rest specific characteristics of the methods of costing, presenting a boarding that it aims at to display aspects basic, as well as other less explored around some of the main methods with reference for the literature of the area. It can be observed that the main cause of great part of the problems of the Accounting, which affects the area of costs of bruising form, is the lack of basic theoretical foundation, which must be rescued by means of the revision, of the update and the enlargement of the boarding of the current Basic Conceptual Structure of the Accounting<br>Em torno da Contabilidade de custos, dos sistemas de custos e dos métodos de custeio existem poucas bases teóricas efetivamente estabelecidas, fator que facilita o aparecimento de divergências de várias naturezas. Nesse sentido, este estudo objetiva evidenciar aspectos conceituais conflitantes que evidenciam a necessidade de desenvolver um conjunto de fundamentos específicos para a sustentação teórica do sistema de informação contábil de custos. Este trabalho, para a abordagem dispensada ao problema, irá utilizar-se da metodologia qualitativa, quanto aos objetivos, enquadra-se como uma pesquisa exploratória, e será desenvolvido com base nos preceitos da pesquisa bibliográfica, metodologias adequadas para esclarecer as características conceituais básicas que envolvem o assunto. Estruturado em cinco capítulos, um dedicado à introdução e outro às considerações finais, este trabalho trata: a) da Contabilidade e seus segmentos financeiro, de custos e gerencial aspectos conceituais relevantes, que discorre sobre interpretações históricas em torno da Contabilidade, e apresenta a carência de definição e discussão em torno de vários conceitos básicos da área de conhecimento contábil, bem como a segmentação formal dos sistemas contábeis e a fragilidade da atual Estrutura Conceitual Básica da Contabilidade; b) da Contabilidade de Custos, particularidades estruturais e informacionais, evidenciando aspectos pouco tratados para a compreensão efetiva daquilo que representa um sistema de custos; e c) dos conceitos, dos procedimentos e das demais características específicas dos métodos de custeio, apresentando uma abordagem que visa a expor aspectos básicos, bem como outros menos explorados em relação aos principais métodos referenciados pela literatura da área. Pôde-se observar que a principal causa de grande parte dos problemas da Contabilidade, os quais afetam a área de custos de forma contundente, é a carência de fundamentação teórica básica, que deve ser resgatada por meio da revisão, da atualização e da ampliação da abordagem da atual Estrutura Conceitual Básica da Contabilidade
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RIBEIRO, Rogeane Morais. "Custeio baseado em atividades na gestão de uma instituição prestadora de serviços educacionais." http://www.teses.ufc.br, 2011. http://www.repositorio.ufc.br/handle/riufc/2823.
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RIBEIRO, Rogeane Morais. Custeio baseado em atividades na gestão de uma instituição prestadora de serviços educacionais. 2011. 199 f. Dissertação (Mestrado em Políticas Públicas e Gestão da Educação Superior) – Universidade Federal do Ceará, Programa de Pós-Graduação em Políticas Públicas e Gestão da Educação Superior, Fortaleza-CE, 2011.<br>Submitted by moises gomes (celtinha_malvado@hotmail.com) on 2012-06-22T14:53:32Z
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Previous issue date: 2011<br>With the constant transformations in the scene of the institutions of higher education the present work has as general objective to consider a model of verification and management of costs for institutions of higher education (IHE), managed for a focus control in the strategy itself , that makes possible the visualization of future scenes, contributing for the improvement of its performance front to the challenges that appear with the expansion of the education. In addition to identify, by means of bibliographical survey, the main used methods of costings; to present a model of identification and control of costs that are simultaneous with the activities of this institution; to inquire the possibility of execution of the model, through the application in the Institute of Studies and Pesquisas Sobralense (IEPS) and to scenes for the next the five years to the institutions. To reach the considered objectives, they are overcome for reference given by the data from MEC/INEP (2008), that show the acceleration of the growth in the period of 1997 the 2006, from the promulgation of the LDB, and the relation between the universities and the support institutes, the so called third sector, being the model of Expenditure Based on Activity (ABC) considered by Peter (2001), adapted for implantation in the IEPS. In complement it was based in the theory of prospection of scenes argued by Sheep (2010) and Fort (2001). The methodology of the research is of descriptive, classified boarding as bibliographical, documentary and of field, with qualitative and quantitative nature. The selected universe as respondent had been the managers who exert management functions, administrative, pedagogical and of assessorship. The tools for the data collection were given by means of questionnaires half-structuralized with specific boarding for each respondent. The interpretation and treatment of the data were carried through by means of analysis of content and statistical treatment. The results had indicated the necessity of reorganization in the managemental processes of the IEPS, through a strategical planning and consequently the implantation of an costing system, which will assist the general direction and the coordenadorias of the institute in the accompaniment of the activities of the headquarters and the units of extension, that meets in little representative positioning in the educational market, leaving to desire in the direction of one real coherent presentation between the mission and the offered services the society. Ahead of the analysis of the scenes of 2006-2010 and 2011-2015, it was visualized that the institution although a 10% evasion a year, kept a considerable prescription, but they see using itself of strategies little, that is, that they do not provide to competitive and sustainable differential in search of growth and superior position. It is surveyed that this work answers partially to the formulated question, in view of the limitations identified in the passage of the metodologic elaboration.<br>Com as constantes transformações no cenário das instituições de educação superior, este trabalho tem como objetivo geral propor um modelo de apuração e gestão de custos para instituições de educação superior, gerenciado por uma controladoria focada no estratégico, que possibilite a visualização de cenários prospectivos, contribuindo para melhoria de seu desempenho ante os desafios que surgem com a expansão da educação. Em adição, pretende-se identificar, mediante levantamento bibliográfico, os principais métodos de custeamento utilizados; apresentar um modelo de identificação e controle de custos que seja simultâneo com as atividades dessa institição; averiguar a possibilidade de execução do modelo, mediante aplicação no Instituto de Estudos e Pesquisas Sobralense (IEPS), e prospectar cenários para os próximos cinco anos da instituição. Para atingir os objetivos propostos, tomam-se como referência dados do MEC/INEP (2008), que mostram a aceleração do crescimento no período de 1997 a 2006, com a promulgação da LDB, e a relação entre as universidades e os institutos de apoio, o chamado terceiro setor, sendo o modelo de Custeio Baseado em Atividade(ABC), proposto por Peter (2001), adaptado para implantação no IEPS. Em complemento, embasou-se na teoria de prospecção de cenários argumentada por Carneiro (2010) e Souza (2009). A metodologia da pesquisa é de abordagem descritiva, classificada como bibliográfica, documental e de campo, com natureza qualitativa e quantitativa. O universo selecionado como respondentes foram os gestores que exercem funções gerenciais, administrativas, pedagógicas e de assessorias. A ferramenta para coleta de dados deu-se por meio de questionários semiestruturados com abordagem específica para cada respondente. A interpretação e o tratamento dos dados foram realizados por meio de análise de conteúdo e tratamento estatístico. Os resultados indicaram a necessidade de reorganização nos processos gerenciais do IEPS, a partir de um planejamento estratégico e, consequentemente, da implantação de um sistema de custeio, o qual auxiliará a direção geral e as coordenadorias do instituto no acompanhamento das atividades da sede e das unidades de extensão, que encontra-se em posicionamento pouco representativo no mercado educacional, deixando a desejar no sentido de uma real apresentação coerente entre a missão e os serviços ofertados à sociedade. Diante da análise dos cenários de 2006-2010 e 2011-2015, visualizou-se que a instituição, apesar de uma evasão de 10% ano, manteve uma receita considerável, mas veem utilizando-se de estratégias pouco, ou seja, que não proporcionam diferencial competitivo e sustentável em busca de crescimento e posição superior. Afere-se que este trabalho responde parcialmente à questão formulada, tendo em vista as limitações identificadas no percurso da elaboração metodológica.
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Schumann, Frank Jens. "Methoden und Werkzeuge zur Integration der kundengerechten Wertgestaltung in die Konzeptphase des Produktentwicklungsprozesses." Doctoral thesis, Universitätsbibliothek Chemnitz, 2001. http://nbn-resolving.de/urn:nbn:de:bsz:ch1-200100287.
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Die für die Konzeptphase des Produktentwicklungsprozesses erarbeitete integrierte Vorgehensweise bietet durch Methoden und Werkzeuge zur Zielkostenspaltung und -erreichung eine systematische Unterstützung hinsichtlich der:
Funktionsprojektierung entsprechend den Kundenanforderungen
Ermittlung der Prioritäten des Kunden
Erarbeitung von Teilzielkostenvorgaben
Konzipierung prinzipieller Lösungen
Prognose deren voraussichtlicher Kosten
Auswahl alternativer Lösungskonzepte
Bewertung des technischen Potentials und des vergüteten Nutzens der Konzeptalternativen
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Kočvarová, Soňa. "Hodnocení bonity zákazníků podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221501.
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This master´s thesis analyses and values state-of-the-art of debts control in company Becker Acroma spol. s r.o. Includes projects and provisions which call into financial standing valuation of the company´s customers system which will be improves to debts control and which call into better customers solvent morale.
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XAVIER, Ivana Arrais de Lavor Navarro. "Análise de custos da Clínica de Fonoaudiologia Professor Fábio Lessa – um estudo de caso." Universidade Federal de Pernambuco, 2016. https://repositorio.ufpe.br/handle/123456789/17852.
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Previous issue date: 2016-02-16<br>A apuração e gestão dos custos na saúde são instrumentos eficazes de gestão e
acompanhamento dos serviços. Conhecer os custos de uma instituição é fundamental no sentido
de auxiliar na tomada de decisões, pois proporciona ao gestor uma visão mais acurada de como
estão sendo gastos os recursos disponíveis, além de ser fonte de informações para o controle, a
avaliação e o planejamento das atividades das instituições. Diante do exposto, o presente estudo
teve como objetivo caracterizar os custos da Clínica de Fonoaudiologia Professor Fábio Lessa
e descrever as etapas de apuração dos custos dos procedimentos pelas metodologias de custeio
variável e custeio por absorção. Para tal, identificou-se os custos da referida clínica, que foram
classificados em fixos, variáveis, diretos e indiretos e apurou-se o custo dos procedimentos
através das metodologias de custeio variável e por absorção. A clínica em estudo não possui um
sistema de informação de custos, portanto os dados foram coletados através de análise
documental, entrevistas não estruturadas e da observação direta e sistemática da rotina na
clínica, no ano de 2015 e consolidados em planilhas do Excel, sendo utilizadas as médias
mensais para os cálculos. O estudo evidenciou que os custos fixos representam 98,18% dos
custos totais da clínica, enquanto que os custos variáveis representam 1,82%. Através do cálculo
do custeio variável, inferiu-se que a receita obtida através dos atendimentos realizados, com
base na tabela SUS, não é suficiente para cobrir o custo total da clínica, sendo que o resultado
apurado é negativo. Evidenciou-se ainda, que os custos diretos representam 83,36% dos custos
totais da clínica, enquanto que os custos indiretos representam 16,64%. A partir do cálculo do
custeio por absorção encontrou-se o custo unitário de R$126,10 para os procedimentos em
terapia fonoaudiológica, por atendimento realizado e de R$ 211,54 para audiologia, por exame
realizado. Tais dados demonstram que os valores dos procedimentos pagos pelo SUS são
insuficientes para cobrir o custo unitário encontrado para cada procedimento. Conclui-se que
a clínica funciona com déficit de receita e que a tabela SUS não garante a cobertura integral dos
custos desta instituição. Estes dados apontam a necessidade de um gerenciamento de custos
eficaz, fundamental quando se tem escassez de recursos e quando se objetiva conter os gastos,
sem perder a qualidade do serviço prestado. Sugere-se que as metodologias de apuração de
custos sejam utilizadas como modelo para investigação periódica dos gastos dessa instituição,
tendo em vista a contribuição no processo de gestão e na tomada de decisões.<br>The assessment and management of health costs are effective tools for services management
and monitoring Knowing an institution costs is essential in order to assist in decision-making
as it provides the manager a more accurate view of how the available resources are being spent,
in addition to being a source of information for control, evaluation and planning activities of
the institutions. Given the above, this study aimed to characterize the costs of the Speech
Therapy Clinic Professor Fabio Lessa and describe the calculation steps of the costs of
procedures by variable costing methodologies and absorption costing. To this end, we identified
the costs of the studied clinic, which were classified into fixed, variable, direct and indirect, and
found the cost of procedures through the variable costing methodologies and absorption. The
studied clinical does not have a cost information system, so data was collected through
documentary analysis, unstructured interviews and direct observation and systematic routine of
the clinic in 2015 and consolidated in Excel spreadsheets, the monthly average were used for
the calculations. The study showed that fixed costs represent 98.18% of the total costs of the
clinic, while variable costs represent 1.82%. By calculating the variable costing, it was inferred
that the revenue obtained through the services performed based on the SUS spreadsheet is not
enough to cover the total cost of the clinic, the calculated result is negative. The study also
showed that direct costs represent 83.36% of the total costs of the clinic, while indirect costs
account for 16.64%. Calculations by the absorption costing showed that the unitary cost for the
procedures in speech therapy is R$ 126.10, for appointment provided and in audiology is R$
211.54, for each exam realized. This data demonstrates that the values of procedures paid by
SUS are insufficient to cover the cost calculated for this same procedure. It is concluded that
the clinic works at deficit and that the SUS spreadsheet does not guarantee full coverage of the
costs of this institution. This data points to the need for effective cost management, which is
essential when you have limited resources and when it is aimed to contain costs without
compromising quality of service. It is suggested the cost calculation methodologies to be used
as a model for periodic research of spendings in this institution, since it contributes in the
management process and decision-making.
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Havlová, Petra. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223935.
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The aim of the thesis, which is divided into a theoretical and a practical part, is to describe and analyze the current tendency in a company’s cost management, and suggest a precaution leading to an improvement. The theoretical part compiles the classification of costs, calculations, and tools and processes of cost management. The practical part then describes cost management in the analyzed company. Both vertical and horizontal financial analysis are rendered – from the analyses, precautions are defined, as well as cost items, which are suggested to be paid attention to.
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RIBEIRO, Flavio Alves. "Custos como ferramenta de controle e tomada de decisões estratégicas em serviços de odontologia." Universidade Federal de Pernambuco, 2015. https://repositorio.ufpe.br/handle/123456789/17669.
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Previous issue date: 2015-12-18<br>Esta dissertação apresenta a gestão de custos como uma forma de possibilitar clínicas odontológicas a terem mais controle e poderem tomar decisões estratégicas. Um melhor desempenho determina a necessidade de conhecimento sobre custos. A fundamentação teórica sobre tipos custos serviu de base para apresentação de estudos anteriores em diversos mercados. Em seguida é apresentado um Modelo de Gestão de Custos usando o método de custeio variável no Centro Odontológico Dentes e Números. A metodologia utilizada foi um estudo de caso de uma empresa criada empiricamente. Foram definidos os custos e se calculou o valor de referência do procedimento Consulta Odontológica Inicial com uma duração de 60 minutos. A importância da segmentação dos custos fixos e variáveis permite uma melhor avaliação da gestão de custos da clínica. Evidenciou-se o custo fixo pró-labore como o de maior impacto no valor do procedimento. As análises da margem de contribuição e do ponto de equilíbrio econômico permitem a avaliação de cada procedimento. Uma comparação com 109 procedimentos de outras tabelas de serviços apresenta de forma clara a viabilidade ou não de determinado procedimento odontológico. O estudo reconheceu que o método de custeio variável permite ao gestor compreender seu modelo de negócio e atuar com melhor desempenho num mercado cada vez mais competitivo e globalizado. Os resultados obtidos demonstram ser de interesse para a gestão de custos e o pensamento estratégico em odontologia.<br>This thesis presents cost management as a way to enable dental clinics to increase control and make strategic decisions. A better performance determines requires knowledge about costs. Previous studies in several markets are presented based on the theoretical foundation of costs types. Later, the Cost Management Model is presented using the variable cost method in Teeth and Numbers Dental Center. The methodology used was a case study of a company established empirically. The costs have been defined and the reference value for a 60-minute Initial Dental Consult procedure is calculated. The importance of targeting the fixed and variable costs separately enables a better evaluation of the clinical cost management. The fixed cost management fees showed up as the one with most impact on the value of the procedure. The contribution margin and the economic break-even point analyzes permit evaluation of each procedure individually. A comparison with 109 procedures from other lists clearly shows the feasibility or not of a given dental procedure. The study acknowledged that the variable costing method allows the manager to understand your business model and act with the best performance in an increasingly competitive and globalized market. The results prove to be of interest to cost management and strategic thinking in dentistry.