Journal articles: 'Cost accounts'

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Blyth, J. R. "Cost Accounts for Dyers and Finishers." Journal of the Society of Dyers and Colourists 49, no. 5 (October 22, 2008): 127–32. http://dx.doi.org/10.1111/j.1478-4408.1933.tb01753.x.

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Schreiner, Mark, Guat Tin Ng, and Michael Sherraden. "Cost-Effectiveness in Individual Development Accounts." Research on Social Work Practice 16, no. 1 (January 2006): 28–37. http://dx.doi.org/10.1177/1049731505276077.

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HALE, R. W. "EXPERIENCES WITH COST ACCOUNTS IN NORTHERN IRELAND." Journal of proceedings of the Agricultural Economics Society 5, no. 2 (November 5, 2008): 137–57. http://dx.doi.org/10.1111/j.1477-9552.1938.tb01832.x.

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&NA;. "Olanzapine - clinical benefit accounts for cost savings." Inpharma Weekly &NA;, no. 1275 (February 2001): 5. http://dx.doi.org/10.2165/00128413-200112750-00010.

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Zaric, Gregory S., and Jeffrey S. Hoch. "Medical savings accounts: opportunities for cost savings?" International Transactions in Operational Research 13, no. 6 (November 2006): 493–513. http://dx.doi.org/10.1111/j.1475-3995.2006.00560.x.

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Muller, Nicholas Z. "Environmental Benefit-Cost Analysis and the National Accounts." Journal of Benefit-Cost Analysis 9, no. 1 (August 14, 2017): 27–66. http://dx.doi.org/10.1017/bca.2017.15.

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This paper demonstrates a new connection between benefit-cost analysis (BCA) and the national income and product accounts. The article computes an augmented measure of output, which is defined as gross domestic product (GDP) less environmental pollution damage. Environmental policy BCA is incorporated directly into the adjusted measure of output in two ways. In a particular time period, damages from pollution emissions are deducted from market GDP in a standard with-and-without policy comparison. Second, secular changes in damages, output (GDP), and correspondingly, in the adjusted measure of output are employed to estimate augmented rates of growth. Comparison to a no-policy counterfactual then yields the effect of the policy on the augmented measure of environmentally adjusted value added (EVA) growth. The empirical results suggest that, in the 30 states that adopted flue-gas desulfurization (FGD) technology between 2005 and 2011, augmented output grew 0.12% more quickly than in a no-scrub counterfactual. Augmented output growth in four states was at least 0.20% more rapid because of the installation of scrubbers. The paper reports that benefits-per-capita from FGD were mildly progressive and that counties with relatively large African American populations incur large benefits from FGD installation.

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Dutta, Saurav K., and Lynford E. Graham. "Considering Multiple Materialities for Account Combinations in Audit Planning and Evaluation: A Cost Efficient Approach." Journal of Accounting, Auditing & Finance 13, no. 2 (April 1998): 151–71. http://dx.doi.org/10.1177/0148558x9801300204.

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An analytic framework is provided for incorporating different user perspectives on materiality into the audit process. The framework serves as a tool for disaggregating materiality to specific accounts based on materiality criteria for accounts and account combinations. To improve audit efficiency, the planning method incorporates the relative cost of auditing various account balances. It extends existing models of audit risk and materiality by considering explicitly the materiality of account combinations (sums and ratios) to enhance audit effectiveness.

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Fujimura, Daijiro. "THE OLD DU PONT COMPANY'S ACCOUNTING SYSTEM LASTING A HUNDRED YEARS: AN OVERLOOKED ACCOUNTING SYSTEM." Accounting Historians Journal 39, no. 1 (June 1, 2012): 53–88. http://dx.doi.org/10.2308/0148-4184.39.1.53.

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ABSTRACT Accounting historians have not yet realized that there existed another complete accounting system before the formation of the modern accounting system of today which Johnson and Kaplan's Relevance Lost characterizes by the “integration” of cost and financial accounts supported by “inventory costing.” In that earlier accounting system, cost and profit calculations were made in a past particular ledger account or accounts, namely trading account(s), where accounting practices opposed to “inventory costing” and “integration” were used. The historical existence of that accounting system is overlooked by accounting historians. The example of the old Du Pont Company (DPC) this paper presents will bring it to light. Cost and profit calculation were made in four trading accounts in the double-entry ledger at the old DPC as it was purchased by the new DPC in 1902. One of its trading accounts dated back to 1804 when the old DPC started production of gunpowder. Early cost and profit calculations in that trading account were examined by the new DPC's staff in the early 1940s. They prepared schedules showing the cost data, sales revenues, and profit measurement recorded in the early trading account. These schedules give evidence that the old DPC recorded the costs incurred and used the cost data to compute profit for financial accounting purposes, but in different ways from today's “inventory costing” and “integration.” This old DPC's accounting system resulted from the application of the double-entry system to industrial accounting and was in use throughout the nineteenth century. By revealing the historical existence of that overlooked accounting system, this paper will show that accounting history may be described as evolution of the traditional accounting system made through double-entry bookkeeping in which the trading account was of vital importance and the transition from that traditional accounting system to the modern integrated accounting system supported by inventory costing.

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Sorros, John. ""Predicting Earningsusing Cost Accounts Ratios: Evidence From Manufacturing Listed Firms "." Annales Universitatis Apulensis Series Oeconomica 2, no. 15 (December 31, 2013): 450–58. http://dx.doi.org/10.29302/oeconomica.2013.15.2.10.

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Bond, Michael T., Mark E. Dobeck, and Deborah Erdos Knapp. "Using Health Savings Accounts to Provide Low-Cost Health Care." Compensation & Benefits Review 37, no. 2 (March 2005): 29–32. http://dx.doi.org/10.1177/0886368704274444.

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Remler, Dahlia K., and Sherry A. Glied. "How Much More Cost Sharing Will Health Savings Accounts Bring?" Health Affairs 25, no. 4 (July 2006): 1070–78. http://dx.doi.org/10.1377/hlthaff.25.4.1070.

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Champollion, Lucas. "The scope and processing of for-adverbials: A reply to Deo and Piñango." Semantics and Linguistic Theory 23 (August 24, 2013): 432. http://dx.doi.org/10.3765/salt.v23i0.2680.

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Deo & Piñango (2011) propose a novel account of measure adverbials like for an hour that focuses on their puzzling scopal behavior, their ability to shift predicates into iterative interpretations, and the higher processing cost that this shift engenders. The scopal behavior, though not the processing cost, had been previously modeled in classical accounts of for-adverbials (e.g. Dowty 1979; Krifka 1998). Unlike these accounts, D&P do not provide a semantic explanation of the aspectual sensitivity of for-adverbials. I argue that only a synthesis of D&P and classical accounts captures the full empirical picture. This synthesis both restores the explanation of the aspectual sensitivity, and improves on D&P’s account of the scopal behavior. It also opens the door to an explanation of data which suggests that the processing cost of iterativity is not uniform, but varies according to the algebraic properties of the underlying predicates.

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SHOSTAK, Yuliia. "Improvement of the method of accounting at the production enterprise." Economics. Finances. Law, no. 1 (January 21, 2020): 18–24. http://dx.doi.org/10.37634/efp.2020.1.4.

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The article deals with the importance of accounting for costs for the activity of manufacturing enterprises, examines the organization of cost accounting. The purpose of the paper is to investigate the organization of accounting for production costs, as well as to identify specific ways of its further improvement. It is established that there is a need to differentiate the costs of operating activities with their further detail. The importance of cost detailing by species, which provides accuracy and reliability of cost data, contributes to their efficient management. The basic prerequisites for rational organization of cost accounting have been formed and the directions for increasing the level of management of expenditure implementation have been determined. Based on the primary cost accounting documents, the required amounts are calculated by displaying them with the relevant invoices. Formation of information on production costs is carried out on accounts 23 «Production», 91 «General production costs», 92 «Administrative expenses», as well as on account 90 «Cost of sales». The debit of these accounts accounts for the costs, the loan – their debiting. It is also determined that accounting for production costs is one of the most important elements of enterprise accounting. It is because of this improvement in accounting that much attention must be paid to this area. In improving the accounting method for the cost segment, we offer improvements in three ways: 1. developed a fragment of the Work plan of analytical accounts for synthetic accounts 91 «General production costs», 92 «Administrative expenses», 2. Improvement of the method of «accounting and double entry» of conducting standard accounting transactions using the proposed analytics, 3. The Balance Sheet and Reporting method has been improved by improving Form No. 2 «Financial Statements (Income Statement)» by introducing additional lines. Part of the proposed analytical accounts to the accounts 91 and 92 is indicated in Accounting provisions (standards) 16 «Expenses», however, in the Plan of accounts this analytics is not spelled out, supplementing them and grouping them, we offer second and third order subaccounts for the expense accounts 91 and 92 The existence of these subaccounts will be advisable, since it allows a clear division of production costs for each cost item, thanks to such detailing it will be possible to improve their management system, which in turn will allow to make cost reductions for specific items. Thus, through the above suggestions for improving the cost accounting method, these elements of the reporting form become more comprehensive and understandable, and also improve the quality of accounting.

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Gerasimova, Larisa. "The specifics of accounting for financial investments in a budget institution." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 4 (April 1, 2020): 29–36. http://dx.doi.org/10.33920/med-17-2004-04.

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The article considers the types of financial investments, existing restrictions for budget institutions and ways to account for such investments. The concepts of the most common securities are disclosed. The main account for accounting for financial investments 204.00 and its analytical accounts are analyzed. The order of formation of the cost of financial investments on accounting accounts is shown, which provides for the initial formation of the cost on the account 215.00 “Investments in financial assets” with subsequent reflection of the generated cost on the account 204.00 “Financial investments”. Accounting entries are provided in cases of revaluation of securities with an increase or decrease in their value, with the difference being written off to the financial result. The article considers the conditions under which budget institutions can be participants or founders of other organizations and what actions are required to invest in the authorized capital of another organization. The rules for generating information about financial results are considered and an example of filling them in is given.

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Jack, William, Arik Levinson, and Sjamsu Rahardja. "Employee cost-sharing and the welfare effects of flexible spending accounts." Journal of Public Economics 90, no. 12 (December 2006): 2285–301. http://dx.doi.org/10.1016/j.jpubeco.2006.04.003.

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Bond, Michael T., Brian P. Heshizer, and Mary W. Hrivnak. "Medical savings accounts: The newest medical cost reduction tool for employers." Business Horizons 39, no. 4 (July 1996): 59–64. http://dx.doi.org/10.1016/s0007-6813(96)90053-1.

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Wong, Jady, and Jason P. Leboe. "Distinguishing between inhibitory and episodic processing accounts of switch-cost asymmetries." Canadian Journal of Experimental Psychology/Revue canadienne de psychologie expérimentale 63, no. 1 (2009): 8–23. http://dx.doi.org/10.1037/a0013222.

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18

Zhang, Baowei. "Accounting Lean Management Model Based on Big Data." E3S Web of Conferences 275 (2021): 03047. http://dx.doi.org/10.1051/e3sconf/202127503047.

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In the environment of slowing down world economic development, the uncoordinated extensive production and industrial policies in China in the past caused the imbalance of economic supply in China. In this paper, through the use of literature analysis, comparative analysis and case analysis, taking l manufacturing enterprise as a case, through the analysis of enterprise production mode and cost management mode, through the construction of lean accounting cost management framework, the cost management of l enterprise is studied from four aspects. Through the analysis, it can be seen that the non productive resources of employees account for 36.37%, of which the rework time accounts for 61.05%, and the handling time accounts for 23.26%. Compared with the traditional cost management, lean accounting is more suitable for the management of lean enterprises. Finally, the lean management of the enterprise is predicted.

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Olivola, Christopher Y. "The Interpersonal Sunk-Cost Effect." Psychological Science 29, no. 7 (May 11, 2018): 1072–83. http://dx.doi.org/10.1177/0956797617752641.

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The sunk-cost fallacy—pursuing an inferior alternative merely because we have previously invested significant, but nonrecoverable, resources in it—represents a striking violation of rational decision making. Whereas theoretical accounts and empirical examinations of the sunk-cost effect have generally been based on the assumption that it is a purely intrapersonal phenomenon (i.e., solely driven by one’s own past investments), the present research demonstrates that it is also an interpersonal effect (i.e., people will alter their choices in response to other people’s past investments). Across eight experiments ( N = 6,076) covering diverse scenarios, I documented sunk-cost effects when the costs are borne by someone other than the decision maker. Moreover, the interpersonal sunk-cost effect is not moderated by social closeness or whether other people observe their sunk costs being “honored.” These findings uncover a previously undocumented bias, reveal that the sunk-cost effect is a much broader phenomenon than previously thought, and pose interesting challenges for existing accounts of this fascinating human tendency.

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Soukal, Ivan. "Novel Interaction Cost Analysis Applied to Bank Charges Calculator." Computers 8, no. 3 (September 4, 2019): 64. http://dx.doi.org/10.3390/computers8030064.

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This paper presents an online calculator for bank charges, motivated by information asymmetry in the market for payment accounts. The calculator provides users with a personalized list of the most suitable bank accounts based on required services and monthly fee criteria. This paper outlines the conceptual foundation, workflows, and matrix of the data for the underlying logic of the calculator, as well as the design of the user interface. The proposed calculator was validated by performing an interaction cost analysis. This paper presents a novel methodology for conducting this analysis, including rules for expressing interactions in graphs for the objective evaluation of the usability of the user interface. Scenarios were defined and analyzed with the intended goal of choosing the best bank account. The interaction cost analysis then confirmed the differences in cost between traditional approaches (interacting with various web interfaces) and using a specialized online service (the calculator). The consistency of the layout and navigation contributed significantly to the final results being in favor of the proposed bank charges calculator. These conclusions are applicable not just within the selected market, but also in many others that are prone to problems arising from price information asymmetry.

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Davies, Linda M., and Michael F. Drummond. "Economics and Schizophrenia: The Real Cost." British Journal of Psychiatry 165, S25 (November 1994): 18–21. http://dx.doi.org/10.1192/s0007125000293161.

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The total direct cost of treating schizophrenia in the UK is £397 million, or 1.6% of the total health care budget. Hospital-based and community-based residential care accounts for nearly three-quarters of these costs, while drugs account for only 5%. A conservative estimate of the indirect annual costs of lost production is in the region of £1.7 billion. The heterogeneity of the disease and its outcome means that average treatment costs per person with schizophrenia should be treated with caution; 97% of direct costs are incurred by less than half the patients. Therefore, treatments which reduce the dependence and disability of those most severely affected by schizophrenia are likely to have a large effect on the total cost of the disease to society and may therefore be cost-effective, even though they appear expensive initially.

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Sheu, Shey-Huei, and Shiueh-Ling Yu. "Warranty strategy accounts for bathtub failure rate and random minimal repair cost." Computers & Mathematics with Applications 49, no. 7-8 (May 2005): 1233–42. http://dx.doi.org/10.1016/j.camwa.2004.06.036.

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Jia, Ling, Hong Gan, Chang Hai Qin, Qiong Lu, and Jin Jun You. "Research on Cost Evaluation of Water Depletion." Advanced Materials Research 1010-1012 (August 2014): 1963–68. http://dx.doi.org/10.4028/www.scientific.net/amr.1010-1012.1963.

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As a subsidiary account of the system of environmental-economic accounting (SEEA), the system of environmental-economic accounting for water (SEEAW) includes water depletion cost as an important component. The water depletion cost, which is different from the evaluation of non-renewable resources depletion value, is currently difficult to evaluate in SEEAW. The method proposed in the study is based on two aspects: (i) from the perspective of the renewability of water resources, the concept of water depletion caused by human activities and its calculation are presented; (ii) the shadow price of water resources is obtained based on water hybrid accounts of SEEAW, and it is used to calculate the water depletion cost. The approach is then applied to estimate the water depletion cost in mainland China. Overall, the results presented here provide important theoretical and technical support for SEEAW.

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Lussier, Suzanne. "‘Habillement de la Dite Dame Reine’: An Analysis of the Gowns and Accessories in Queen Henrietta Maria's Trousseau." Costume 52, no. 1 (March 2018): 26–47. http://dx.doi.org/10.3366/cost.2018.0046.

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When his sister Princess Henrietta Maria left France in 1625 to marry Charles I of England, King Louis XIII provided her with a magnificent trousseau which included furniture, carriages, garments and jewellery. The seventeenth-century French text was translated into English by this author for Erin Griffey's publication on Henrietta Maria. 1 Using contemporary paintings and sumptuary accounts, this article examines the gowns listed in Henrietta Maria's inventory and considers problems inherent to the translation of seventeenth-century dress terminology. It also sheds important light on an understudied period of French court dress.

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Marques de Almeida, Prof Doutor J. J., and Mestre Maria da Conceição De Costa Marques. "The Public Accounts and the Education Sector in Portugal: assumption of the legal economy, efficiency and effectiveness." education policy analysis archives 11 (November 13, 2003): 42. http://dx.doi.org/10.14507/epaa.v11n42.2003.

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The National Accounting Plan for the Education Sector (POC - Education) is a Sector Plan for education, which follows on from the approval of the Journal of Public Accounts (OPAP), Decree-Law No. 232/97 of 3 September, the model it is based. With the approval of the POC - Education will create conditions for integrating the accounting, inventory and cost accounting in a modern public as an instrument to support decision-makers and other users of information, to remedy the deficiencies of accounting information previously experienced. As aspects inovadoresdeste plan for the sector, we highlight the cost accounting and the consolidation of accounts. The cost accounting is a mandatory system as an important management tool for analysis and cost control to education, but also the income and results of operations. With the consolidation of accounts is intended to establish a political and management culture group at the same time seeking to facilitate the comparability in time and space, and is also a factor of transparency of public information. Not expected fiscal consolidation, applying the rules only to the consolidation of financial assets.

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Kudryashova, Yu N., T. G. Lazareva, T. N. Makushina, and Yu V. Chernova. "The organization of management accounting as a mechanism to improve the efficiency of agricultural enterprises." BIO Web of Conferences 17 (2020): 00028. http://dx.doi.org/10.1051/bioconf/20201700028.

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The article discusses a comparative analysis of full cost systems, “direct cost” and “standard cost”. A comparative characteristic and features of using the accrual method and the cash basis method in management accounting are given. A practical example illustrates the advantages of using the cash method and the accrual method in calculating marginal income. The necessity of reflecting the marginal profit on a separate account 92 “Marginal profit (loss)” is substantiated and, in accordance with this, correspondence of accounts on the formation of marginal income using various methods is proposed. A new methodology for calculating CVP analysis indicators is proposed.

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Inzlicht, Michael, and Brandon J. Schmeichel. "Beyond simple utility in predicting self-control fatigue: A proximate alternative to the opportunity cost model." Behavioral and Brain Sciences 36, no. 6 (December 2013): 695–96. http://dx.doi.org/10.1017/s0140525x13001076.

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AbstractThe opportunity cost model offers an ultimate explanation of ego depletion that helps to move the field beyond biologically improbable resource accounts. The model's more proximate explanation, however, falls short of accounting for much data and is based on an outdated view of human rationality. We suggest that our own process model offers a better proximate account of self-control fatigue.

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CYR, TAYLOR W. "Manipulation Arguments and Libertarian Accounts of Free Will." Journal of the American Philosophical Association 6, no. 1 (2020): 57–73. http://dx.doi.org/10.1017/apa.2019.31.

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AbstractIn response to the increasingly popular manipulation argument against compatibilism, some have argued that libertarian accounts of free will are vulnerable to parallel manipulation arguments, and thus manipulation is not uniquely problematic for compatibilists. The main aim of this article is to give this point a more detailed development than it has previously received. Prior attempts to make this point have targeted particular libertarian accounts but cannot be generalized. By contrast, I provide an appropriately modified manipulation that targets all libertarian accounts of freedom and responsibility—an especially tricky task given that libertarian accounts are a motley set. I conclude that if manipulation arguments reveal any theoretical cost then it is one borne by all accounts according to which we are free and responsible, not by compatibilism in particular.

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Wicks, H. C. F., and J. D. Leaver. "Influence of Genetic Merit on Mastitis and Lameness in Dairy Cattle on Commercial Farms." Proceedings of the British Society of Animal Science 2002 (2002): 202. http://dx.doi.org/10.1017/s1752756200008589.

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The cost of disease within the dairy industry is associated with loss of yield, discarded milk, cost of treatment and reduced fertility. Mastitis and lameness are two of the most financially important health problems associated with dairy production in the UK. Mastitis alone is estimated to account for approximately 10% of all cull cows and to have an associated cost of £218 per case (Kossaibati and Esslemont, 1995). Lameness accounts for approximately 6% of cull cows and has an associated cost of £273 per case (Kossaibati and Esslemont, 1995). In the present study somatic cell count (SCC) and locomotion score (LS) records were used as indicators to estimate the influence of genetic merit for milk production on mastitis and lameness.

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Khmelyuk, Alona, and Natalia Rukavitsyna. "ORGANIZATION OF ACCOUNTING AND DISTRIBUTION OF OVERALL PRODUCTION EXPENSES AT STATE ENTERPRISES OF CRIMINAL ENFORCEMENT SERVICE." Economic Analysis, no. 30(3) (2020): 212–19. http://dx.doi.org/10.35774/econa2020.03.212.

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Introduction. The basic principles and normative-legal regulation of the organization of the account, including the administrative (internal) account of the state enterprise are considered. It is emphasized that the organization of accounting at a state-owned enterprise is carried out in accordance with the current national legislation and is declared through the formation of the Order on Accounting Policy. It is established that the main internal administrative document of the organization of accounting, including the accounting of expenses at the state enterprise is the Order on the organization of the account and accounting policy. A comparative analysis of the Order on accounting policy in terms of declaring the formation and reflection of costs in the accounts and methods of calculating the production cost of products; list and composition of articles of calculation of production cost of production (works, services); bases of distribution of general production variables and distributed fixed costs and their actual reflection. Thus, having studied the method of calculating a unit of production (work robe) and the reflection of business transactions in the system of accounting accounts, some differences with the Order on Accounting Policy. The expediency of application of the normative method of calculation of the prime cost of production is confirmed and the algorithm of calculation of the prime cost of a dressing gown is defined. An assessment of the reflection of overhead costs in the system of accounting accounts at a state-owned enterprise. The inconsistency of the accounting principles declared in the Order on Accounting Policy in terms of cost formation, in particular the cost of production, has been established. Effective methods of improving the accounting of overhead costs at the state enterprise of the penitentiary service are proposed. Purpose. Assess external and internal regulatory approaches to the organization of management (internal) accounting in Ukraine, present the features of the formation of accounting information on costs at the state enterprise, develop recommendations for improving the methodological aspects of accounting and distribution of overhead costs at state enterprises. Method (methodology). Method of system analysis, methods of cause and effect analysis, tabular and graphical methods. Results. The inconsistency of application in practice of the principles and methods of accounting at the state enterprise of the penitentiary service in accordance with the declared Order on Accounting Policy; identified violations in the formation and distribution of overhead costs for production costs; the analysis of the current methods of organization of cost accounting at the state enterprise is carried out; the algorithm for calculating the unit cost of production is presented; proposed improvement of the organization of accounting for overhead costs in order to comply with common methodological approaches to cost accounting.

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Grachev, A. "Cost Accounting in the Production of Commodity Output." Auditor 7, no. 2 (March 5, 2021): 23–32. http://dx.doi.org/10.12737/1998-0701-2021-7-2-23-32.

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Th is article discusses the organization, accounting and cost management of a manufacturing enterprise. To do this, the relationship between accounting accounts and cost centers, items and elements is shown. Particular attention is paid to the compilation of the consolidated calculation and the consolidated budget, as well as the construction of the balance of commodity output.

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Offei-Nyako, Kofi, Leslie Cyprian Ohene Tham, Mark Bediako, Charles Dela Adobor, and Richard Oduro Asamoah. "Deviations between Contract Sums and Final Accounts: The Case of Capital Projects in Ghana." Journal of Construction Engineering 2016 (June 7, 2016): 1–8. http://dx.doi.org/10.1155/2016/2814126.

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Cost estimation is particularly difficult, often leading to considerable deviations. For capital projects, especially transport infrastructure projects, deviations hover around an average of 28% of the estimated cost. There are several factors that cause these deviations between the final accounts and the contract sum. How these factors combine to cause deviations between the contract sum and the final account in recent times has been of great concern to construction managers and researchers alike. This study sought to identify the significant factors that result in deviations between contract sums and the final accounts of capital projects. Using a sample size of 45, comprising contractors, consultants, and clients, the factors identified using Relative Important Indices were “price fluctuations,” “late material delivery,” “changes in the scope of work,” “fluctuations in the market demand,” and “changes in design.” Using Kendall’s coefficient of concordance, a coefficient p value of 0.068 was obtained. As such, the null hypothesis was rejected as there was a level of agreement among the respondents. Again, based on a significance test run, 26 out of the 40 identified factors used for the analysis were seen to be significant in influencing the deviations between contract sums and final accounts figures.

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Sartor, J. Michael, and Christopher L. Gregory. "CLEAN COASTAL WATERS COST PARTICIPATION FORMULA." International Oil Spill Conference Proceedings 1995, no. 1 (February 1, 1995): 932–33. http://dx.doi.org/10.7901/2169-3358-1995-1-932.

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ABSTRACT Clean Coastal Waters, Inc.'s (CCW) cost participation formula (COSTPART™) is a computerized formula which calculates the cost allocation of CCW operations and equipment purchases to member companies. Costs are allocated on the basis of oil volumes handled during specific oil-handling activities such as terminal transfers, production operations, and pipeline operations. The formula accounts for the relative risks of spill occurrence for the various activities, using a relative risk analysis of historical spills resulting from activities similar to those performed by CCW members. COSTPART is statistically based and has been adapted for use on IBM-compatible personal computers.

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Norek, Christopher D., and Terrance L. Pohlen. "Cost Knowledge: A Foundation for Improving Supply Chain Relationships." International Journal of Logistics Management 12, no. 1 (January 1, 2001): 37–51. http://dx.doi.org/10.1108/09574090110806217.

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Imagine the reaction of your company's sales force when you tell them they are losing money selling to Wal‐Mart. To counter their objections, you explain the final delivered product cost exceeds the revenue generated by Wal‐Mart sales. The scenario may seem unrealistic based on the sales volume of mass merchant discounters such as Wal‐Mart, Kmart, and Target; however, manufacturers frequently do not know the cost to serve these merchants or the cost of the functions being shifted backwards in the supply chain. Additional services increase the cost of serving the big retail accounts and jeopardize supplier profitability. While it is understandable that retailers want to lower their costs by eliminating tasks they perform, retailers also need their suppliers to obtain a reasonable margin to ensure the availability of product from a high quality supplier. It is necessary to ensure that selling to these large retail accounts is profitable by determining the costs of serving them.

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Vernazza, Christopher R., Nikki Rousseau, Jimmy G. Steele, Janice S. Ellis, John Mark Thomason, Jane Eastham, and Catherine Exley. "Introducing high-cost health care to patients: dentists' accounts of offering dental implant treatment." Community Dentistry and Oral Epidemiology 43, no. 1 (September 29, 2014): 75–85. http://dx.doi.org/10.1111/cdoe.12129.

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Huynh, Dat, Oliver Laeyendecker, and Ron Brookmeyer. "A serial risk score approach to disease classification that accounts for accuracy and cost." Biometrics 70, no. 4 (August 25, 2014): 1042–51. http://dx.doi.org/10.1111/biom.12217.

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Pinner, John F. L., and James F. Cavanagh. "Frontal theta accounts for individual differences in the cost of conflict on decision making." Brain Research 1672 (October 2017): 73–80. http://dx.doi.org/10.1016/j.brainres.2017.07.026.

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Din, Musleh-Ud, Ejaz Ghani, and Sarfraz Khan Qureshi. "Scale and Scope Economies in Banking: A Case Study of the Agricultural Development Bank of Pakistan." Pakistan Development Review 35, no. 3 (September 1, 1996): 203–13. http://dx.doi.org/10.30541/v35i3pp.203-213.

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This paper examines the scale and scope efficiency of the Agricultural Development Bank of Pakistan. Using the production approach to measuring bank outputs and costs, a translog cost function is estimated to provide an assessment of the bank’s scale and scope efficiency, and to quantify the extent to which its production costs are sensitive to size and output mix. Our results show that the bank enjoys both overall and product-specific economies of scale and, therefore, there exists scope for the bank to expand its operations at declining average cost. We show that even though bank branches in all size categories enjoy economies of scale, the extent of such economies is larger for branches operating at a smaller scale of production. This implies that as the bank branches grow larger in size in terms of both loan and deposit accounts, they move closer to attaining constant returns to scale. It is also shown that the marginal costs of servicing both loan and deposit accounts decline as bank branches grow larger in size in terms of either the number of loans or the number of deposits. This confirms that branches operating at a larger scale of production have attained greater cost efficiency in terms of servicing the loan and deposit accounts. As regards economies of scope, our results show that the bank’s production technology is characterised by cost complementarity, which gives rise to cost savings through the joint production of loan and deposit accounts.

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Hyeda, Adriano, and Élide Sbardellotto Mariano da Costa. "Economic analysis of costs with enteral and parenteral nutritional therapy according to disease and outcome." Einstein (São Paulo) 15, no. 2 (June 2017): 192–99. http://dx.doi.org/10.1590/s1679-45082017gs4002.

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ABSTRACT Objective To conduct an economic analysis of enteral and parenteral diet costs according to the type of disease and outcome (survivors versus deaths). Methods It is a cross-sectional, observational, retrospective study with a qualitative and quantitative design, based on analysis of hospital accounts from a healthcare insurance provider in the Southern region of Brazil. Results We analyzed 301 hospital accounts of individuals who used enteral and parenteral diets. The total cost of the diet was 35.4% of hospital account total costs. The enteral modality accounted for 59.8% of total dietary costs. The major costs with diets were observed in hospitalizations related to infections, cancers and cerebro-cardiovascular diseases. The major costs with parenteral diet were with admissions related by cancers (64.52%) and dementia syndromes (46.17%). The highest ratio between total diet costs with the total of hospital account costs was in dementia syndromes (46.32%) and in cancers (41.2%). The individuals who died spent 51.26% of total of hospital account costs, being 32.81% in diet (47.45% of total diet value and 58.81% in parenteral modality). Conclusion Enteral and parenteral nutritional therapies account for a significant part of the costs with hospitalized individuals, especially in cases of cancers and dementia syndromes. The costs of parenteral diets were higher in the group of patients who died.

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Yu, Hao, and Jiaying Chen. "Have individual medical savings accounts accumulated meaningful balances after 10 years of enrolment? Empirical evidence from China." Journal of Health Services Research & Policy 22, no. 3 (April 5, 2017): 155–61. http://dx.doi.org/10.1177/1355819617696111.

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Objectives To examine whether medical savings accounts in China have achieved the intended goal of promoting individual savings for medical care. Method Longitudinal data were obtained from one of the first Chinese cities that implemented medical savings accounts. The sample includes 246,681 enrolees with participation of at least 10 years by the end of 2010. We conducted descriptive analyses of medical savings account balances and a series of multivariate logistic analyses of risk factors for having low medical savings account accumulation. Results Medical savings account accumulation was low, with 41% of the enrolees having a balance below the average cost per outpatient visit, and the proportion increased to 54% and 58% when the deductible for inpatient care at secondary and tertiary hospitals was used as the threshold, respectively. Factors associated with having low medical savings account accumulation include female, old age, below high school education, retired and having a lower salary. Conclusion Medical savings accounts have not achieved the intended goal of encouraging personal savings for medical care. Given the low medical savings account accumulation, China’s decision-makers need to adjust policies, especially during the current healthcare reform.

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Zanetti, Valerio. "Breeched and Unbridled: Bifurcated Equestrian Garments for Women in Early Modern Europe." Costume 55, no. 2 (September 2021): 163–85. http://dx.doi.org/10.3366/cost.2021.0198.

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This article discusses the wearing of bifurcated equestrian garments for women in early modern Europe. Considering visual representations as well as documentary sources, the first section examines the fashion for red riding breeches between the late sixteenth and seventeenth centuries. Worn for their comfort and functionality in the saddle, these garments were also invested with powerful symbolic and affective meaning. The second section provides new insights about female equestrian outfits in late seventeenth-century France. Through the close reading of two written accounts, the author sheds light on the use of breeches as undergarments in the saddle and discusses the appearance of a hybrid riding uniform that incorporated knee-length culottes. By presenting horsewomen who wore bifurcated garments in the pursuit of leisure rather than transgression, this study revises historical narratives that cast the breeched woman exclusively as a symbol of gender upheaval.

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Belomyttseva, Olga Svyatoslavovna. "To the question on the effectiveness of individual investment accounts in the Russian Federation." Налоги и налогообложение, no. 5 (May 2020): 47–60. http://dx.doi.org/10.7256/2454-065x.2020.5.33585.

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  The subject of this research is the effectiveness of individual investment accounts in the Russian Federation. The author analyzes the quarterly statistical data that reflect the dynamics funds of the citizens on individual investment accounts for the period from 2015 to 2019. The data on investments of the citizens in equities and corporate bonds is outlined. The advances the three hypotheses: that it is possible to establish the cost of attracting citizens' investments in equities through individual investment accounts from the perspective of the state; that B-type accounts are unpopular/ineffective; that it is necessary to reform the system of individual investment accounts. It is noted that unlike foreign countries, especially the United States, there is no research on the effectiveness of individual investment accounts in the Russian Federation. The author formulates the possible microeconomic and macroeconomic effects from implementation of individual investment accounts, including the increase in citizens ' savings and tax revenues, reduction of national debt, etc. The options for assessing the effectiveness of individual investment accounts are described. Calculation was conducted on the cost for attracting citizens’ savings within the framework of individual investment accounts from the perspective of the state based on the results of 2015-2018. Ineffectiveness of the B-type accounts and its causes are underlined. The flaws of individual investment accounts in the Russian Federation are identified. It is suggested to use individual investment accounts namely for stimulating citizens to invest in corporate securities, excluding the state and municipal securities from investment mechanisms in the context of individual investment accounts. The directions for future research are formulated.  

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Hitchcock, Edward M., William N. Dember, Joel S. Warm, Brian W. Moroney, and Judi E. See. "Effects of Cueing and Knowledge of Results on Workload and Boredom in Sustained Attention." Proceedings of the Human Factors and Ergonomics Society Annual Meeting 41, no. 2 (October 1997): 1298–302. http://dx.doi.org/10.1177/1071181397041002127.

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Two accounts of the recently reported high workload associated with vigilance tasks (Warm, Dember, & Hancock, 1996) are the direct-cost and indirect-cost views. The former attributes this effect to the need for continuous observing in discriminating signals from noise; the latter attributes the effect to combating the boredom associated with vigilance tasks. These opposing views were tested by providing monitors with reliable cueing which rendered observing necessary only when low probability critical signals were imminent. On the basis of the direct-cost model, it was anticipated that cueing would lead to low workload but high boredom, since observers would have little to do during most of the vigil; the indirect-cost model would lead to a prediction of both high workload and high boredom. The results clearly supported the direct cost view that the workload of vigilance is task induced. Also as predicted from the direct cost account, cueing led to lower workload than did knowledge of results.

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Córdova-Suárez, M., E. Barreno-Ávila, P. Villacrés-Cevallos, and O. Ruíz-Robalino. "Transport externalities of bus stations produced by Greenhouse Gas (GHG)." E3S Web of Conferences 167 (2020): 04001. http://dx.doi.org/10.1051/e3sconf/202016704001.

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It is established that the interprovincial transportation in bus terminals of the Cities such as Ambato, Riobamba, Salcedo, Latacunga and Guaranda have contributed to the build-up of external costs of Greenhouse Gases (GHG) The climate change costs are calculated by multiplying the carbon emissions by the cost factor. To quantify the GHG emissions, this study has taken into account of both the direct and indirect sources of the Greenhouse Gas Protocol (GHG), as well as the ISO 14064.1: 2006 standard. In view thereof, it was found that the 11 bus terminals of the five cities, namely Latacunga, Riobamba Salcedo, Ambato, Guaranda-which accounts for around 3225 buses, had accounted for the emissions of 25,746.8 tCO2eq, 37,404.6 tCO2eq, 8,762.7 tCO2eq, 92,364.9 tCO2eq, 31,990.3 tCO2eq, respectively. Simply, the average load of such pollution produced per vehicle was 60.8 tCO2eq. and the total emissions were 196,269.3 tCO2eq with an estimated GHG contamination cost of €27,477,702 per year.

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Yu, Xiao Yan, Liang Liang, Min Yu, Feng Wang, and Zong Yun Song. "Staged Cost Influence Factors Analysis on Power Transmission Project." Applied Mechanics and Materials 590 (June 2014): 883–87. http://dx.doi.org/10.4028/www.scientific.net/amm.590.883.

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In order to get the influence mechanism of every factor on power transmission project, the paper divided the project into four stages, namely: decision and feasibility study stage, design and bid stage, construction stage and completion final accounts stage. The paper applies the interpretive structural model (ISM) to analyze the function mechanism among the factors and final forms the interpretive structural diagram.

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Cunningham, Peter J., and Paul B. Ginsburg. "What Accounts for Differences in Uninsurance Rates across Communities?" INQUIRY: The Journal of Health Care Organization, Provision, and Financing 38, no. 1 (February 2001): 6–21. http://dx.doi.org/10.5034/inquiryjrnl_38.1.6.

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Using data from the 1996–97 Community Tracking Study household survey, this study examines variations in uninsurance rates across communities in the United States. Specifically, regression-based decomposition is used to identify factors that account for high rates of uninsurance in some communities. Differences in explained rates between “high uninsurance” and “low uninsurance” communities are the result of differences in the racial/ethnic composition and socioeconomic status of the population (33%), differences in employment characteristics (26%), and state Medicaid eligibility requirements (12.7%). Although higher costs are associated with a higher likelihood that individuals are uninsured, high-cost communities tend to have lower rates of uninsurance as a result of other factors. Despite the large number of identifiable factors included in the analysis, there is still a substantial amount of unexplained regional variation in uninsurance rates.

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Lucas, Deborah. "Measuring the Cost of Bailouts." Annual Review of Financial Economics 11, no. 1 (December 26, 2019): 85–108. http://dx.doi.org/10.1146/annurev-financial-110217-022532.

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This review develops a theoretical framework that highlights the principles governing economically meaningful estimates of the cost of bailouts. Drawing selectively on existing cost estimates and augmenting them with new calculations consistent with this framework, I conclude that the total direct cost of the 2008 crisis-related bailouts in the United States was on the order of $500 billion, or 3.5% of GDP in 2009. The largest direct beneficiaries of the bailouts were the unsecured creditors of financial institutions. The estimated cost stands in sharp contrast to popular accounts that claim there was no cost because the money was repaid, and with claims of costs in the trillions of dollars. The cost is large enough to suggest the importance of revisiting whether there might have been less expensive ways to intervene to stabilize markets. At the same time, it is small enough to call into question whether the benefits of ending bailouts permanently exceed the regulatory burden of policies aimed at achieving that goal.

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Mierke, Jan, and Karl Christoph Klauer. "Implicit Association Measurement with the IAT: Evidence for Effects of Executive Control Processes." Experimental Psychology 48, no. 2 (April 2001): 107–22. http://dx.doi.org/10.1026//0949-3946.48.2.107.

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Abstract. It is argued that a model of goal-independent spreading activation in a social or semantic knowledge structure is insufficient to explain implicit association effects in the IAT ( Greenwald, McGhee, & Schwartz, 1998 ). An alternative account is proposed, which attributes IAT effects to differential costs for switching between task sets. Two experiments were conduced to test this account. In Experiment 1, specific task-set switching cost was a function of IAT condition: switching between tasks was associated with significantly more cost in the incompatible IAT phase. In a second experiment the magnitude of the IAT effect was reduced when task-set reconfiguration was possible in advance of or simultaneously with the upcoming stimulus. The results are discussed with respect to recently suggested accounts of the effect.

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Holzer, H. Peter, and Wade Rogers. "THE ORIGINS AND DEVELOPMENTS OF FRENCH COSTING SYSTEMS (AS REFLECTED IN PUBLISHED LITERATURE)." Accounting Historians Journal 17, no. 2 (December 1, 1990): 57–71. http://dx.doi.org/10.2308/0148-4184.17.2.57.

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This paper reviews the evolution of French cost accounting from the mid-1500's to the present. As might be expected, the development of costing techniques accelerated in the late nineteenth century. Modern French cost accounting probably began with Maurice Lucas' book, Le Prix de Revient, and the publications of a special government commission in 1928. The commission recommended detailed costing procedures which are relevant today and are reflected in the requirements of the latest French uniform chart of accounts. The chart provides for the incorporation of imputed costs through a system of contra accounts. Today's cost and management accounting concepts and practices in France seem quite comparable to those in other industrialized countries.

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Zadorozhnyi, Zenovii. "Problematic issues relating to the quality of information used for accounting and management accounting of low-cost assets." Herald of Ternopil National Economic University, no. 1(87) (January 30, 2018): 115–24. http://dx.doi.org/10.35774/visnyk2018.01.115.

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The article presents an analysis of research practice on the classification criteria of current assets, noncurrent assets and low-cost assets. It is proved that the main feature for dividing assets into current and noncurrent (capital) ones should be seen in their planning operation period. It is reasoned that low-cost assets include assets worth up to UAH 2,500. It is proposed to change the name of Account 22 “Low-cost items” to “Non-durables” and to consolidate there its subsidiary accounts, respectively, “expensive”, “cheap” and “low-cost” non-durable items. Working clothes, safety footwear, and tools, whose planning operation period exceeds one year, should be attributed as noncurrent assets and presented on Account 10 “Capital assets” and Account 11 “Other noncurrent tangible assets”. The necessity of reducing primary documentation for accounting durable items is proved. It is substantiated that accounting treatment of intangible assets should be carried out not only as part of noncurrent assets on Account 12 “Intangible assets”, but also as part of current assets on Account 29 “Current intangible assets”. It is shown that the proposed changes will give internal users and investors an opportunity to receive more transparent and reliable information about enterprise’s financial health.

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Journal articles on the topic 'Cost accounts'

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