Academic literature on the topic 'Cost. Analysis of variance'

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Journal articles on the topic "Cost. Analysis of variance"

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Kloock, Josef, and Ulf Schiller. "Marginal costing: cost budgeting and cost variance analysis." Management Accounting Research 8, no. 3 (1997): 299–323. http://dx.doi.org/10.1006/mare.1996.0048.

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Adi Wibowo, Seto Sulaksono, Dwi Amelia Putri, and Yosi Handayani. "Cost Budget Variance." JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS 9, no. 1 (2021): 60–64. http://dx.doi.org/10.30871/jaemb.v9i1.3154.

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The research was conducted at the Scanner Engineering Department of PT Epson Batam. The topic is written about budget management for repair and maintenance (die & mold) costs with the aim of knowing how to minimize the variance between budgeted costs and their realization. Data collection methods used in this study were interviews, observation, and documentation, and descriptive and quantitative methods were used for data analysis. The existing budgeting system in the Scanner Engineering Department has been carried out correctly and effectively met the objectives, but overall during the 20
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DARROUGH, MASAKO N. "Variance analysis: A unifying cost function approach." Contemporary Accounting Research 5, no. 1 (1988): 199–221. http://dx.doi.org/10.1111/j.1911-3846.1988.tb00702.x.

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Greenberg, Penelope Sue. "MODELING TIME-DEPENDENT PROCESSES FOR COST VARIANCE ANALYSIS." Journal of Business Finance & Accounting 13, no. 3 (1986): 311–35. http://dx.doi.org/10.1111/j.1468-5957.1986.tb00500.x.

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Voss, Gemma B. W., Pascal G. P. Limpens, Lou J. H. Brans-Brabant, and André van Ooij. "Cost-variance analysis by DRGs; a technique for clinical budget analysis." Health Policy 39, no. 2 (1997): 153–66. http://dx.doi.org/10.1016/s0168-8510(96)00868-8.

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Banerjee, Bimalendu. "Labour Cost Variance Analysis Through Diagrams - Integration to MIS." Management Accountant Journal 54, no. 6 (2019): 61. http://dx.doi.org/10.33516/maj.v54i6.61-66p.

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de Korvin, Andre, Jerry Strawser, and Philip H. Siegel. "An Application of Control System To Cost Variance Analysis." Managerial Finance 21, no. 3 (1995): 17–35. http://dx.doi.org/10.1108/eb018504.

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Beckerman, Daniel, Melissa Esparza, Sun Ik Lee, et al. "Cost Analysis of Single-Level Lumbar Fusions." Global Spine Journal 10, no. 1 (2019): 39–46. http://dx.doi.org/10.1177/2192568219853251.

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Study Design: Cost analysis of a retrospectively identified cohort of patients who had undergone primary single-level lumbar fusion at a single institution’s orthopedic or neurosurgery department. Objective: The purpose of this article is to analyze the determinants of direct costs for single-level lumbar fusions and identify potential areas for cost reduction. Methods: Adult patients who underwent primary single-level lumbar fusion from fiscal years 2008 to 2012 were identified via administrative and departmental databases and were eligible for inclusion. Patients were excluded if they underw
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Wilke, Thomas J. "The Project Cost Variance Analysis Model: A Project Management Tool." Journal of Cost Analysis & Management 7, no. 1 (2005): 13–23. http://dx.doi.org/10.1080/15411656.2005.10462251.

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WU, J., J. LI, S. WANG, and T. CHENG. "Mean–variance analysis of the newsvendor model with stockout cost☆." Omega 37, no. 3 (2009): 724–30. http://dx.doi.org/10.1016/j.omega.2008.02.005.

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Dissertations / Theses on the topic "Cost. Analysis of variance"

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Duong, Tamanh Q. Johnson Greg R. Uribe Juan C. "Factors affecting Navy Working Capital Fund (NWCF) net operating result a case study of Naval Facilities Engineering Command Washington, Washington D.C. /." Monterey, California : Naval Postgraduate School, 2009. http://edocs.nps.edu/npspubs/scholarly/MBAPR/2009/Dec/09Dec%5FDuong%5FMBA.pdf.

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"Submitted in partial fulfillment of the requirements for the degree of Master of Business Administration from the Naval Postgraduate School, December 2009."<br>Advisor(s): Jones, Lawrence R. ; Potvin, Lisa. "December 2009." "MBA Professional report"--Cover. Description based on title screen as viewed on January 28, 2010. Author(s) subject terms: Navy Working Capital Fund, Net Operating Result (NOR), Accumulative Operating Result (AOR), Naval Facilities Engineering Command (NAVFAC), Public Works Department (PWD), Utilities, Labor Hours, Expenses, Revenues, Break Even, Budget Forecasting, Bus
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Andrš, Jiří. "Analýza a řízení nákladů." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113591.

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This master's thesis deals with the cost planning and cost control in construction company specializing mainly in road construction works. The theoretical part concerns first with the description of cost planning process and its specifics in analysed company. The objective of cost control is then to carry out the variance analysis by selected performances and to give further recommendations for adjusting of standards of direct costs, based on achieved results from undertaken analysis. The last part deals with the design of appropriate method for cost control procedure, based on the Pareto prin
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Downs, Michael D. "Flight hour cost variance in the Naval Air Reserve an analysis of possible sources /." Thesis, Monterey, California : Naval Postgraduate School, 1990. http://handle.dtic.mil/100.2/ADA242561.

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Thesis (M.S. in Management)--Naval Postgraduate School, December 1990.<br>Thesis Advisor(s): Moses, Douglas. Second Reader: Liao, Shu S. "December 1990." Description based on title screen as viewed on March 30, 2010. DTIC Identifier(s): Naval Air Reserve, Flight Hour Program, Cost per Hour, Aviation Depot Level Repairables, Fourth Marine Aircraft Wing, Theses. Author(s) subject terms: Naval Air Reserve, Flight Hour Program, Cost per Hour, Aviation Depot Level Repairables, Fourth Marine Aircraft Wing. Includes bibliographical references (p. 67-68). Also available in print.
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Sarver, Eric Andrew. "A Discrete Choice Mean Variance (EV) Cost Model to Measure Impact of Household Risk from Drinking Water Pipe Corrosion." Thesis, Virginia Tech, 2017. http://hdl.handle.net/10919/86199.

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In traditional investment decision making, one tool commonly used is the mean variance model, also known as an expected-value variance (EV) model, which evaluates the anticipated payout of different assets with respect to uncertainty where portfolios with higher risk demand higher expected returns from an individual. This thesis adapts this framework to a cost setting where decision makers are evaluating alternative physical assets that carry lifetime cost uncertainty for maintenance. Specifically, this paper examines homeowner choices for their home plumbing systems in the event of a pinhole
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Hortová, Miluše. "Řízení nákladů v podniku PBS Velká Bíteš, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223678.

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The diploma thesis is focused on cost control management in a manufacturing company. The diploma thesis deals with the calculation of product. It describes existing system of calculations and on the basis of theoretical knowledge suggest effective solutions. This solution should help to find hidden costs.
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Smith, William Corbett. "Analysis of variances in electric power system simulation for production cost." Ohio : Ohio University, 1991. http://www.ohiolink.edu/etd/view.cgi?ohiou1173467167.

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Romero, Alejandro Vera. "Linear regression analysis to study transportation cost variances within divisions at Company XYZ." Online version, 2008. http://www.uwstout.edu/lib/thesis/2008/2008romerov.pdf.

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Abrhám, Ondřej. "Odhad měsíčních odchylek závodových nákladů dle nákladových skupin - analýza postupu a návrh zlepšení." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-5252.

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Theory: - Controlling - its function and structure - Costs Analytical part: - Cost variance tracking and evaluation of its monthly prediction - Proposal of best practices for cost variance prediction done on monthly basis
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Trtílek, Tomáš. "Náklady a jejich vliv na řízení firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222534.

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The diploma thesis deals with cost analysis, determination of cost functions, cost evaluation and creation of proper model of solution. It compares theoretical knowledge with reality in society, specifies possibilities of their changes and techniques used to optimize costs. The analyzed company – ABB s.r.o.
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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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Books on the topic "Cost. Analysis of variance"

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Methoden der deckungsbeitragsorientierten Abweichungsanalyse: Information, Anreiz und Kontrolle in Unternehmungen. P. Lang, 2000.

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Lause, Berthold. Methoden der Abweichungsanalyse in der Kosten- und Erfolgskontrolle. J. Eul, 1992.

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Institute of Cost and Management Accountants., ed. Variance analysis. Financial Training, 1986.

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Giri, N. Analysis of Variance. South Asian Publishers, 1986.

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Helmut, Norpoth, ed. Analysis of variance. 2nd ed. Sage Publications, 1987.

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Iversen, Gudmund, and Helmut Norpoth. Analysis of Variance. SAGE Publications, Inc., 1987. http://dx.doi.org/10.4135/9781412983327.

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Scheffé, Henry. The analysis of variance. Wiley-Interscience Publication, 1999.

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Hirotsu, Chihiro. Advanced Analysis of Variance. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119303374.

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Sahai, Hardeo, and Mohammed I. Ageel. The Analysis of Variance. Birkhäuser Boston, 2000. http://dx.doi.org/10.1007/978-1-4612-1344-4.

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E, Maxwell Scott, ed. Multivariate analysis of variance. Sage Publications, 1985.

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Book chapters on the topic "Cost. Analysis of variance"

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Drury, Colin. "Standard costing and variance analyses: 1." In Management and Cost Accounting. Springer US, 1992. http://dx.doi.org/10.1007/978-1-4899-6828-9_18.

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Byrnes, Patricia, and Vivian Valdmanis. "Variable Cost Frontiers and Efficiency: An Investigation of Labor Costs in Hospitals." In Cost Analysis Applications of Economics and Operations Research. Springer US, 1989. http://dx.doi.org/10.1007/978-1-4684-6384-2_10.

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Stevens, P., and B. Kriefman. "Variance Analysis." In Work Out Accounting A-Level. Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-12640-8_17.

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Stevens, P., and B. Kriefman. "Variance Analysis." In Work Out Accounting A Level. Macmillan Education UK, 1995. http://dx.doi.org/10.1007/978-1-349-13781-7_17.

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Stevens, P., and B. Kriefman. "Variance Analysis." In Work Out Accounting ‘A’ Level. Macmillan Education UK, 1988. http://dx.doi.org/10.1007/978-1-349-09807-1_17.

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Long, D. S., G. R. Carlson, and G. A. Nielsen. "Cost Analysis of Variable Rate Application of Nitrogen and Phosphorus for Wheat Production in Northern Montana." In Proceedings of the Third International Conference on Precision Agriculture. American Society of Agronomy, Crop Science Society of America, Soil Science Society of America, 2015. http://dx.doi.org/10.2134/1996.precisionagproc3.c125.

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Hammond, Max Ward. "Cost Analysis of Variable Fertility Management of Phosphorus and Potassium for Potato Production in Central Washington." In Proceedings of Soil Specific Crop Management. American Society of Agronomy, Crop Science Society of America, Soil Science Society of America, 2015. http://dx.doi.org/10.2134/1993.soilspecificcrop.c17.

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Singh, Sujeet, Krishna Murari Pandey, and K. K. Sharma. "Cost Analysis of an Off-Grid Solar/Wind/Battery Based Renewable Energy System for Variable Load." In Lecture Notes in Mechanical Engineering. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-7711-6_43.

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Brandt, Siegmund. "Analysis of Variance." In Data Analysis. Springer New York, 1999. http://dx.doi.org/10.1007/978-1-4612-1446-5_11.

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Brandt, Siegmund. "Analysis of Variance." In Data Analysis. Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-03762-2_11.

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Conference papers on the topic "Cost. Analysis of variance"

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Ming, Sun. "Design and Realization of Product Cost Variance Analysis System." In 2017 9th International Conference on Measuring Technology and Mechatronics Automation (ICMTMA). IEEE, 2017. http://dx.doi.org/10.1109/icmtma.2017.0022.

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"Formation and Analysis of Labor Cost Variance Based on Standard Cost Method of Cost Management." In 2020 International Conference on Big Data Application & Economic Management. Francis Academic Press, 2020. http://dx.doi.org/10.25236/icbdem.2020.003.

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Wang, Ming-xia, Yue Xu, and Xiao-feng Liu. "Analysis of the cost variance with moving weighted average method in logistics." In 2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management. IEEE, 2011. http://dx.doi.org/10.1109/icieem.2011.6035179.

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Dierks, Ludwig, and Sven Seuken. "The Competitive Effects of Variance-based Pricing." In Twenty-Ninth International Joint Conference on Artificial Intelligence and Seventeenth Pacific Rim International Conference on Artificial Intelligence {IJCAI-PRICAI-20}. International Joint Conferences on Artificial Intelligence Organization, 2020. http://dx.doi.org/10.24963/ijcai.2020/51.

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In many markets, like electricity or cloud computing markets, providers incur large costs for keeping sufficient capacity in reserve to accommodate demand fluctuations of a mostly fixed user base. These costs are significantly affected by the unpredictability of the users' demand. Nevertheless, standard mechanisms charge fixed per-unit prices that do not depend on the variability of the users' demand. In this paper, we study a variance-based pricing rule in a two-provider market setting and perform a game-theoretic analysis of the resulting competitive effects. We show that an innovative provi
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Schuh, Guenther, Michael Riesener, and Manuel Ebi. "Cost-Orientated Product Variant Evaluation Using Similarity Analysis." In 2017 Portland International Conference on Management of Engineering and Technology (PICMET). IEEE, 2017. http://dx.doi.org/10.23919/picmet.2017.8125399.

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Ródenas, Juan José, Gabriel Bugeda, José Albelda, and Eugenio Oñate. "Shape Optimization Hybrid Algorithm Using Low-Cost Adaptive Remeshing and Variable Accuracy Strategies." In 12th AIAA/ISSMO Multidisciplinary Analysis and Optimization Conference. American Institute of Aeronautics and Astronautics, 2008. http://dx.doi.org/10.2514/6.2008-5846.

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Ravina, Enrico. "A Low Cost Pneumatronic Unit for Pipes Inspections." In ASME 2010 10th Biennial Conference on Engineering Systems Design and Analysis. ASMEDC, 2010. http://dx.doi.org/10.1115/esda2010-24979.

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The paper shows the results of a theoretical and experimental research activity oriented to the design and the realization of a of a low cost pneumatronic prototype, proposed for tasks of pipes and ducts inspection. Geometries and sizes of ducts are significantly different and for their inspection very flexible units are needed. Different researchers propose several solutions: the present proposal is specifically oriented to an automated pneumatic low cost unit. The prototype is conceived to emulate the grub’s motion: variable geometry components are deformed under the action of pneumatic powe
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Bucher, Christian, and Michael Macke. "Time-Variant Reliability Formulated as First Passage Problem." In First US-Japan Workshop on Life-Cycle Cost Analysis and Design of Civil Infrastructure Systems. American Society of Civil Engineers, 2001. http://dx.doi.org/10.1061/40571(304)4.

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Wang, Xiaojun, Hai Bao, Guangming Lu, and Wei Li. "A Node Variable Cost Analysis Method in Transmission System Based on Cost Flow of Power Component." In 2006 International Conference on Power System Technology. IEEE, 2006. http://dx.doi.org/10.1109/icpst.2006.321510.

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Koosha, Rasool, and Fatemeh Shahsavari. "A Performance Comprehension of Various Numerical Estimators for Variance-Based Sensitivity Analysis in Building Energy Simulations." In ASME 2019 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/detc2019-98490.

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Abstract In the building energy performance simulation, the uncertainty analysis (UA) couples to the sensitivity analysis (SA) to handle ever-existing uncertainties; induced by the sources of uncertainty including random occupants behavior and degradation of building materials over time. As a building simulation tool reaches to a high level of complexity, it becomes more challenging for the sensitivity analysis to deliver reliable outputs; thus the accuracy of the SA results substantially depends upon the number of sample sets or the type of analysis performed. This paper describes a variance-
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Reports on the topic "Cost. Analysis of variance"

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Milligan, M., E. Ela, B. M. Hodge, et al. Cost-Causation and Integration Cost Analysis for Variable Generation. Office of Scientific and Technical Information (OSTI), 2011. http://dx.doi.org/10.2172/1018105.

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Kim, Changmo, Ghazan Khan, Brent Nguyen, and Emily L. Hoang. Development of a Statistical Model to Predict Materials’ Unit Prices for Future Maintenance and Rehabilitation in Highway Life Cycle Cost Analysis. Mineta Transportation Institute, 2020. http://dx.doi.org/10.31979/mti.2020.1806.

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The main objectives of this study are to investigate the trends in primary pavement materials’ unit price over time and to develop statistical models and guidelines for using predictive unit prices of pavement materials instead of uniform unit prices in life cycle cost analysis (LCCA) for future maintenance and rehabilitation (M&amp;R) projects. Various socio-economic data were collected for the past 20 years (1997–2018) in California, including oil price, population, government expenditure in transportation, vehicle registration, and other key variables, in order to identify factors affecting
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Dzhangarov, A. I. Multivariate analysis of variance analysis software. Engineering Herald of Don, 2019. http://dx.doi.org/10.18411/0236-8898-1123.

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Dzhangarov, A. I. Multivariate analysis of variance analysis software. Engineering Herald of Don, 2019. http://dx.doi.org/10.18411/0236-8898-1123-2020.

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Goodall, Colin. The Analysis of Averages and the Analysis of Variance. Defense Technical Information Center, 1988. http://dx.doi.org/10.21236/ada198467.

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Taylor, K. E., and C. Covey. Analysis of Variance Including the Diurnal Cycle. Office of Scientific and Technical Information (OSTI), 2018. http://dx.doi.org/10.2172/1460516.

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Poyer, D. A. Residential energy consumption: An analysis-of-variance study. Office of Scientific and Technical Information (OSTI), 1992. http://dx.doi.org/10.2172/5757461.

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Poyer, D. A. Residential energy consumption: An analysis-of-variance study. Office of Scientific and Technical Information (OSTI), 1992. http://dx.doi.org/10.2172/10132294.

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Anderson, T. W., and Michael D. Perlman. Consistency of Invariants for the Multivariate Analysis of Variance. Defense Technical Information Center, 1987. http://dx.doi.org/10.21236/ada591103.

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Ramsey, M. H., M. Thompson, and M. Hale. Objective evaluation of precision requirements for geochemical analysis using analysis of variance. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 1993. http://dx.doi.org/10.4095/193282.

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