Journal articles: 'Cost concepts'

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Siew Mun, Khoo. "Cost concepts and interlending." Interlending & Document Supply 17, no. 4 (April 1989): 131–37. http://dx.doi.org/10.1108/eum0000000003467.

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&NA;. "Cost concepts in cancer." Inpharma Weekly &NA;, no. 836 (May 1992): 7–8. http://dx.doi.org/10.2165/00128413-199208360-00010.

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Gustavson, R. P., D. N. Page, and L. J. Miller. "Low cost uplink concepts." Acta Astronautica 35 (1995): 455–64. http://dx.doi.org/10.1016/0094-5765(94)00212-5.

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Brosnan, Christine A., and J. Michael Swint. "Cost Analysis: Concepts and Application." Public Health Nursing 18, no. 1 (January 2001): 13–18. http://dx.doi.org/10.1111/j.1525-1446.2001.00013.x.

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Brosnan, Christine A., and J. Michael Swint. "Cost Analysis: Concepts and Application." Public Health Nursing 18, no. 1 (January 2001): 13–18. http://dx.doi.org/10.1046/j.1525-1446.2001.00013.x.

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PALTSEV, SERGEY, and PANTELIS CAPROS. "COST CONCEPTS FOR CLIMATE CHANGE MITIGATION." Climate Change Economics 04, supp01 (November 2013): 1340003. http://dx.doi.org/10.1142/s2010007813400034.

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Major cost concepts used for evaluation of carbon policy are considered, including change in GDP, change in consumption, change in welfare, energy system cost, and area under marginal abatement cost (MAC) curve. The issues associated with the use of these concepts are discussed. We use the results from the models that participated in the European Energy Modeling Forum (EMF28) study to illustrate the cost concepts. There is substantial variability in the estimates of costs between the models, with some models showing substantial costs and some models reporting benefits from mitigation in some scenarios. Because impacts of a policy are evaluated as changes from a reference scenario, it is important to define a reference scenario. MAC cost measures tend to exclude existing distortions in the economy, while existing energy taxes and subsidies are substantial in many countries. We discuss that carbon prices are inadequate measures of the policy costs. We conclude that changes in macroeconomic consumption or welfare are the most appropriate measures of policy costs.

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Simon, David S. "Cost accounting: Concepts and managerial applications." British Accounting Review 23, no. 3 (September 1991): 263. http://dx.doi.org/10.1016/0890-8389(91)90089-k.

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Vissapragada, Ravi, Norma Bulamu, Jonathan Karnon, Roger Yazbek, and David I. Watson. "Cost‐effectiveness in surgery: concepts of cost‐utility analysis explained." ANZ Journal of Surgery 91, no. 9 (January 22, 2021): 1717–23. http://dx.doi.org/10.1111/ans.16586.

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Kieninger, Axel, Gerhard Satzger, Detlef Straeten, Björn Schmitz, and Dian Baltadzhiev. "Business Cost Budgets." International Journal of Service Science, Management, Engineering, and Technology 3, no. 3 (July 2012): 49–64. http://dx.doi.org/10.4018/jssmet.2012070104.

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In this work the authors address an IT service customer’s challenge of selecting the cost-optimal service level agreement among different options offered by an external provider. They model the customer’s optimization problem at distinctive levels of detail with regard to the description of service quality aspects. At each level of detail they explicitly consider the potential negative monetary impact of different service quality levels on a customer’s business process – reflected via the concept of “business cost.” First, they analyze which information a customer typically bases service level agreement decisions upon today and elaborate on the question which additional information a rational customer would need to take a well-founded decision. Second, the authors define a set of concepts that a customer should consider when selecting service level agreements. Third, the authors apply these concepts to develop a “business cost budget method” that enables a customer to compare multiple service level agreements and to select the cost-optimal solution of its optimization problem – assuming customer and provider to collaborate. Introducing this approach, they suggest that both parties jointly define “business cost budgets” as an additional kind of service indicator describing service quality’s adverse business impact instead of only service quality.

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Ganiats, Théodore G. "Cost - Effectiveness Concepts and the CE Plane." Medical Decision Making 11, no. 2 (June 1991): 147. http://dx.doi.org/10.1177/0272989x9101100213.

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Vesely, H. "Cost concepts in Intensive Care Medicine (IL20)." British Journal of Anaesthesia 89 (September 2002): 11. http://dx.doi.org/10.1093/bja/89s10011.

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Harzendorf, Freia, Ralf Schelenz, and Georg Jacobs. "Reducing cost uncertainty in the drivetrain design decision with a focus on the operational phase." Wind Energy Science 6, no. 2 (April 23, 2021): 571–84. http://dx.doi.org/10.5194/wes-6-571-2021.

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Abstract. In order to identify holistically better drivetrain concepts for onshore wind turbine application, their operational behavior needs to be considered in an early design phase. In this paper, a validated approach for estimating drivetrain-concept-specific unplanned operational effort and risk based on open-access data is presented. Uncertain influencing factors are described with distribution functions. This way, the poor data availability in the early design phase can be used to give an indication of the concept's choice influence on the unplanned operational wind turbine behavior. In order to obtain representative comparisons, a Monte Carlo method is applied. Technical availability and drivetrain-influenced unplanned operational effort are defined as evaluation criteria. The latter is constituted by labor, material and equipment expenses. By calculating the range of fluctuation in the evaluation criteria mean values, this approach offers an indication of the inherent risk in the operational phase induced by the drivetrain concept choice. This approach demonstrates that open-access data or expert estimations are sufficient for comparing different drivetrain concepts over the operational phase in an early design stage when using the right methodology. The approach is applied on the five most common state-of-the-art drivetrain concepts. The comparison shows that among those concepts the drivetrain concept without a gearbox and with a permanent magnet synchronous generator performs the best in terms of absolute drivetrain-influenced unplanned operational effort over the drivetrain's lifetime as well as in terms of the inherent risk for the assumptions made. It furthermore makes it possible to give insights into how the different drivetrain concepts might perform in future applications in terms of unplanned operational effort. Exemplarily the impacts of higher torque density in gearboxes, a change to moment bearings and adjusted coil design in electrically excited generators have been analyzed. This analysis shows that the superiority of synchronous-generator concepts manifested in historic data is not entirely certain in future applications. Concluding, this approach will help to identify holistically better wind turbine drivetrain concepts by being able to estimate the inherent risks and effort in the operational phase.

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Walters, L. Melissa, and Teresa M. Pergola. "An Instructional Case: Cost Concepts and Managerial Analysis." Issues in Accounting Education 24, no. 4 (November 1, 2009): 531–38. http://dx.doi.org/10.2308/iace.2009.24.4.531.

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ABSTRACT: This case is designed to help you develop a working understanding of fundamental cost concepts (cost behavior, cost traceability, cost flexibility, and unit costs) and the proper use of cost data for managerial analysis purposes. The case narrative describes a business scenario and a problematic managerial analysis based on certain cost data. The case requirements ask you to apply basic cost concepts to analyze the cost data, evaluate the use of cost data in the analysis described in the case narrative, and then effectively communicate the results of your analysis and evaluation in the form of a professional written memo.

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Unger, Jannike Sophie, and Christoph Glasner. "Cost Analysis of Chaff Harvesting Concepts in Germany." Agronomy 9, no. 10 (September 25, 2019): 579. http://dx.doi.org/10.3390/agronomy9100579.

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This work assesses the costs of exploiting the biomass feedstock chaff. Chaff is a harvest residue generated during the conventional grain harvesting process and usually remains on the field. In this paper, the costs of collecting and supplying chaff to the end user with different harvesting methods and supply chains are analyzed. The costs are estimated for a base case defining a set of general assumptions. The impact of these assumptions is analyzed in a sensitivity analysis by means of tornado diagrams. A full costing method based on the VDI guideline 2067 part 1 is applied for the cost estimation. The cost analysis reveals that ceasing the fractioning of grain, straw and chaff during harvesting and transporting them as a mixture reduces the harvesting costs significantly. The costs are decreased due to a reduction in agricultural operations and processing large amounts of material. The lowest total costs originate from the production of chaff-straw bales. Harvesting chaff as a single fraction leads to the highest costs with the investigated supply chains. Comparing the costs of chaff supply to potential revenues shows that an exploitation of the harvest residue can be economically feasible.

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Jo, Changik. "Cost-of-illness studies: concepts, scopes, and methods." Clinical and Molecular Hepatology 20, no. 4 (2014): 327. http://dx.doi.org/10.3350/cmh.2014.20.4.327.

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Cannon, M. E., R. Nayak, G. Lachapelle, O. S. Salychev, and V. V. Voronov. "Low-Cost INS/GPS Integration: Concepts and Testing." Journal of Navigation 54, no. 1 (January 2001): 119–34. http://dx.doi.org/10.1017/s0373463300001259.

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The high cost of inertial units is the main obstacle for their inclusion in precision navigation systems to support a variety of application areas. Standard inertial navigation systems (INS) use precise gyro and accelerometer sensors; however, newer inertial devices with compact, lower precision sensors have become available in recent years. This group of instruments, called motion sensors, is six to eight times less costly than a standard INS. Given their weak stand-alone accuracy and poor run-to-run stability, such devices are not usable as sole navigation systems. Even the integration of a motion sensor into a navigation system as a supporting device requires the development of non-traditional approaches and algorithms. The objective of this paper is to assess the feasibility of using a motion sensor, specifically the MotionPak™, integrated with DGPS and DGLONASS information, to provide accurate position and attitude information, and to assess its capability to bridge satellite outages for up to 20 seconds. The motion sensor has three orthogonally mounted ‘solid-state’ micro- machined quartz angular rate sensors, and three high performance linear servo accelerometers mounted in a compact, rugged package. Advanced algorithms are used to integrate the GPS and motion sensor data. These include INS error damping, calculated platform corrections using DGPS (or DGPS/DGLONASS) output, velocity correction, attitude correction and error model estimation for prediction. This multi-loop algorithm structure is very robust, which guarantees a high level of software reliability. Vehicular and aircraft test trials were conducted with the system in land vehicle mode and the results are discussed. Simulated outages in GPS availability were made to assess the bridging accuracy of the system. Results show that a bridging accuracy of up to 3 m after 10 seconds in vehicular mode and a corresponding accuracy of 6 m after 20 seconds in aircraft mode can be obtained, depending on vehicle dynamics and the specific MotionPak™ unit used. The attitude accuracy was on the order of 22 to 25 arcmin for roll and pitch, and about 44 arcmin for heading.

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Feng, WW, KL Reifsnider, GP Sendeckyj, TT Chiao, WS Johnson, GL Rodericks, WW Stinchcomb, L. de Vore, and CC Chamis. "Design Concepts for Low-Cost Composite Engine Frames." Journal of Composites Technology and Research 7, no. 2 (1985): 41. http://dx.doi.org/10.1520/ctr10293j.

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Califf, Robert M., and Eric L. Eisenstein. "Critical concepts in cost-effectiveness for cardiovascular specialists." American Heart Journal 140, no. 6 (December 2000): S143—S147. http://dx.doi.org/10.1067/mhj.2000.111610.

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Левчаев, Петр, and Petr Levchaev. "SYSTEM-COST CONCEPTS OF MANAGEMENT OF FINANCIAL RESOURCES." Russian Journal of Management 5, no. 1 (April 4, 2017): 57–61. http://dx.doi.org/10.12737/article_592eaf1e45e4d8.55768713.

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NELSON, CARL L., CHERYL L. PUSKARICH, and ALAN MARKS. "Gunshot Wounds Incidence, Cost, and Concepts of Prevention." Clinical Orthopaedics and Related Research &NA;, no. 222 (September 1987): 114???122. http://dx.doi.org/10.1097/00003086-198709000-00016.

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Rathie, L. C., G. F. Hogan, and M. J. Paton. "LOW COST FLOATING PRODUCTION FACILITY CONCEPTS FORTROPICAL WATERS." APPEA Journal 40, no. 1 (2000): 481. http://dx.doi.org/10.1071/aj99028.

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A number of floating production facility concepts can be readily applied to the development of small and marginal oilfields in moderately deep tropical waters. These concepts can be used to extend the lives of existing mature fields. They can be deployed for a significant cost reduction compared with a conventional full field development provided that boundary limits for application of the concepts are not exceeded.Simple, standardised, reliable and proven equipment should be utilised that may be deployed in innovative ways. Wherever possible, existing equipment should be used and rented where this is economical.Marginal field projects should be managed and operated by small organisations competent in these activities to minimise overheads and maximise flexibility.An inter-field transfer approach (Ocean Truck) offers many options for developing a number of such projects as part of an area development strategy.Cooperation between operators, both as partners in a particular project and in different projects where the same facilities can be used sequentially or in parallel, can be an effective means to control costs and ensure that small oil accumulations are developed.

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Lane, Jo Ann, and Ricardo Valerdi. "Synthesizing SoS concepts for use in cost modeling." Systems Engineering 10, no. 4 (2007): 297–308. http://dx.doi.org/10.1002/sys.20078.

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Bleuler, H., D. Vischer, G. Schweitzer, A. Traxler, and D. Zlatnik. "New concepts for cost-effective magnetic bearing control." Automatica 30, no. 5 (May 1994): 871–76. http://dx.doi.org/10.1016/0005-1098(94)90175-9.

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Walker, R. J., A. J. Ball, M. E. Price, M. R. Sims, F. W. Taylor, N. S. Wells, and J. C. Zarnecki. "Concepts for a low-cost Mars micro mission." Acta Astronautica 59, no. 8-11 (October 2006): 617–26. http://dx.doi.org/10.1016/j.actaastro.2005.07.010.

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Dubovaya, Valentina, Anna Komelina, and Shamila Hassan Ismail. "The Strategic Framework of Cost Management for Production Competitiveness: World Experience." International Journal of Engineering & Technology 7, no. 4.3 (September 15, 2018): 432. http://dx.doi.org/10.14419/ijet.v7i4.3.19910.

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Purpose of the article is to analyze the concept of production competitiveness and develop framework of cost management. A variety of cost management techniques requires the identification of their relationship with the requirements of operations management. Identified seven key concepts of operations management, analyzed their essence, information requirements. Systematized cost management techniques accordance with modern concepts of operations management such as: standart-costing, break-even analysis, direct-costing, life-cycle costing, target costing, value analysis, functional analysis, activity-based costing, sensitivity analysis, JIT-costing, kaizen costing, activity-based cost management, value-chain analysis. The aim of the article is the establishment relevance of costing methods with the key concepts of operations management companies.

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Mertens, Kai G., Mark Schmidt, Tugba Yildiz, and Matthias Meyer. "INTRODUCING A FRAMEWORK TO GENERATE AND EVALUATE THE COST EFFECTS OF PRODUCT (FAMILY) CONCEPTS." Proceedings of the Design Society 1 (July 27, 2021): 1907–16. http://dx.doi.org/10.1017/pds.2021.452.

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AbstractProduct concept generation and evaluation are critical for the success of new product developments (NPD) because managers need to select the most profitable product concepts. However, current approaches can be restricted to single products and do not cover product families' effects. Similarly, they do not necessarily capture all requirements and usually lack extensive cost analyses. Thus, this paper proposes a framework supporting product concept generation and evaluation by providing an accessible conceptualization to overcome the limitations. Using the so-called Extended Axiomatic Design (EAD) supports designers and managers to configure the requirements across product concepts' various domains while concurrently evaluating their economic consequences. The study applies the framework on a simplified case of a bottle manufacturer to conceptualize four product concepts. The case illustrates how the EAD can be used as a virtual testbed to generate and evaluate new product concepts. Finally, designers and managers can make more informed decisions about product concepts by considering their economic and engineering selection criteria to select the most profitable NPD project configuration.

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Shoubi, Mojtaba Valinejad, Azin Shakiba Barough, and Omidreza Amirsoleimani. "Application of Cost Allocation Concepts of Game Theory Approach for Cost Sharing Process." Research Journal of Applied Sciences, Engineering and Technology 5, no. 12 (April 10, 2013): 3457–64. http://dx.doi.org/10.19026/rjaset.5.4593.

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Pollack, Julien, Jane Helm, and Daniel Adler. "What is the Iron Triangle, and how has it changed?" International Journal of Managing Projects in Business 11, no. 2 (May 8, 2018): 527–47. http://dx.doi.org/10.1108/ijmpb-09-2017-0107.

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Purpose The Iron Triangle, also called the Triple Constraint, is a central concept to project management research and practice, representing the relationship between key performance criteria. However, there is disagreement about which criteria should be represented on the vertices of this triangle. The purpose of this paper is to explore which concepts are part of the Iron Triangle, and how these concepts have changed over time. Design/methodology/approach This paper explores 45 years of project management research, drawing on a database of 109,804 records from 1970 to 2015. Three corpora were constructed, representing the project management and Time, Cost, and Quality Management literature. Time and Cost are consistently identified as part of the Iron Triangle. However, the status of quality is contested. Key concepts in the project management literature were explored using scientometric research techniques, to understand the relationship between these concepts. Findings Significant links were found between Time, Cost, and Quality, verifying these concepts as the vertices on the Iron Triangle. These links were significantly stronger than links to alternatives, such as Scope, Performance, or Requirements. Other concepts that are core to the Iron Triangle were also identified, and how these have changed over time. Originality/value This research develops the understanding of a key project management concept by clarifying which concepts are part of the Iron Triangle, based on evidence of how the concept is used in research. This paper also reveals the context in which this concept is used, and how this has changed over the last 45 years.

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Brooker, Peter. "Will Cost-Effectiveness Decisions Determine Future 4D Air Traffic Management Concepts?" Journal of Navigation 68, no. 3 (November 7, 2014): 619–33. http://dx.doi.org/10.1017/s037346331400071x.

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Would an increased emphasis on cost-effectiveness and markedly reduced controller workload/costs determine the Four-Dimensional Air Traffic Management (4D ATM) Concept – a mindset change? Are there workable concepts that focus on flightpath conformance monitoring rather than a combination of conformance and hazard monitoring? Fundamental criteria for a conformance management-based system are identified to meet workload and cost goals. A ‘Global Navigation Satellite System (GNSS)/Feedback Concept’ is sketched, with radical ingredients to convert GNSS's accurate position fixes into accurate aircraft flightpath navigation. This eliminates air/ground trajectory synchronisation processing, and focuses conflict probing/planning tools on non-conforming flights. This concept would need to address key Human Factor concerns satisfactorily.

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Takai, Shun, and Kosuke Ishii. "Integrating Target Costing Into Perception-Based Concept Evaluation of Complex and Large-Scale Systems Using Simultaneously Decomposed QFD." Journal of Mechanical Design 128, no. 6 (January 6, 2006): 1186–95. http://dx.doi.org/10.1115/1.2336256.

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In the conceptual design phase, engineers may need to perceptually screen and prioritize feasible design concepts by their potential to fulfill both customer and financial requirements. This paper presents a system design methodology that integrates perception-based concept evaluation and target costing of complex and large-scale systems. The methodology decomposes a system into modules and evaluates each module concept with its target requirements and cost. This method proposes the decomposition of quality function deployment matrices simultaneously for both requirements and structure in order to allocate the worth and target cost of the modules in a system. Developed from module concepts that satisfy their target requirements and cost, this new system should better satisfy both customer and financial requirements.

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Meena, Susheela, I. P. Singh, and Ramji Lal Meena. "Cost of cultivation and returns on different cost concepts basis of onion in Rajasthan." Economic Affairs 61, no. 1 (2016): 11. http://dx.doi.org/10.5958/0976-4666.2016.00002.4.

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KULIKOV, Gennadii. "LABOR COSTS AND COST OF LABOR: CONCEPTS, TRENDS, INDICATORS." Economy of Ukraine 2018, no. 1 (January 3, 2018): 3–15. http://dx.doi.org/10.15407/economyukr.2018.01.003.

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Concepts of “labor costs” and “cost of labor” have been refined. Differences between the concepts of “labor costs” and “total cost of labor”, “price of labor” and “wages”, “compensation” and “wages”, “labor costs” and “staff costs” are shown. The concept of “labor costs not belonging to the wage fund” is specified. Significance of these costs as a workforce reproduction factor in the system of social and labor relations is considered. Trends in labor costs and their structural elements in Ukraine and abroad are revealed and their comparative analysis is carried out. The difference between the “production value of labor force” (that is, “real cost of labor for producer”) and the “real consumer value of labor force” (that is, “real cost of labor for employee” as a consumer of goods and services) is justified. Differences in cost of labor indicators in Ukraine and the EU countries are shown and proposals to use new indicators are suggested. Recommendations on development of the system of accounting for the cost of labor in terms of its flexibility, efficiency and reliability are elaborated, in particular, concerning the quarterly accounting of cost of labor indices, hourly wages and labor cost levels. Purposes of using the statistical information on employer’s expenses for maintaining the workforce are determined. Indicators of the costs of maintaining the workforce were estimated by users of this information. The need of enterprises for additional information is justified.

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Adler, Gustavo, and Rui Mano. "The Cost of Foreign Exchange Intervention: Concepts and Measurement." IMF Working Papers 16, no. 89 (2016): 1. http://dx.doi.org/10.5089/9781484323076.001.

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Kruś, Lech, and Piotr Bronisz. "Cooperative game solution concepts to a cost allocation problem." European Journal of Operational Research 122, no. 2 (April 2000): 258–71. http://dx.doi.org/10.1016/s0377-2217(99)00232-5.

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Bleuler, H., G. Schweitzer, D. Vischer, D. Zlatnik, and A. Traxler. "New Concepts for Low-Cost Mechatronics: Magnetic Bearing Example." IFAC Proceedings Volumes 22, no. 18 (November 1989): 261–65. http://dx.doi.org/10.1016/s1474-6670(17)52851-7.

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Desai, J. "The cost of emergency obstetric care: concepts and issues." International Journal of Gynecology & Obstetrics 81, no. 1 (March 28, 2003): 74–82. http://dx.doi.org/10.1016/s0020-7292(03)00049-3.

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Melkert, Joris, and Bert van Wee. "Assessment of innovative transport concepts using cost–benefit analysis." Transportation Planning and Technology 32, no. 6 (December 2009): 545–71. http://dx.doi.org/10.1080/03081060903374767.

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SMITHA, M. S. G., RAMESH P. V. SATYA, and P. SUJATHA. "TRANSMISSION COST ALLOCATION USING CO-OPERATIVE GAME THEORY CONCEPTS." i-manager’s Journal on Electrical Engineering 11, no. 4 (2018): 18. http://dx.doi.org/10.26634/jee.11.4.14660.

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Zerhusen, C., J. Brotsmann, S. Barbe, and U. Schörken. "Process optimization concepts for cost-efficient production of sophorolipids." Chemie Ingenieur Technik 90, no. 9 (August 24, 2018): 1273. http://dx.doi.org/10.1002/cite.201855310.

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MASSIANI, JÉRÔME, and GABRIELE PICCO. "The Opportunity Cost of Public Funds: Concepts and Issues." Public Budgeting & Finance 33, no. 3 (September 2013): 96–114. http://dx.doi.org/10.1111/j.1540-5850.2013.12016.x.

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Golda, J., J. Held, B. Redeker, M. Konkowski, P. Beijer, A. Sobota, G. Kroesen, et al. "Concepts and characteristics of the ‘COST Reference Microplasma Jet’." Journal of Physics D: Applied Physics 49, no. 8 (January 20, 2016): 084003. http://dx.doi.org/10.1088/0022-3727/49/8/084003.

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Shirmohammadi, D., X. V. Filho, B. Gorenstin, and M. V. P. Pereira. "Some fundamental, technical concepts about cost based transmission pricing." IEEE Transactions on Power Systems 11, no. 2 (May 1996): 1002–8. http://dx.doi.org/10.1109/59.496187.

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Shanahan, Martin. "Threshold concepts in economics." Education + Training 58, no. 5 (June 13, 2016): 510–20. http://dx.doi.org/10.1108/et-01-2016-0002.

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Purpose – The purpose of this paper is to examine threshold concepts in the context of teaching and learning first-year university economics. It outlines some of the arguments for using threshold concepts and provides examples using opportunity cost as an exemplar in economics. Design/methodology/approach – The paper provides an overview of the theoretical literature around threshold concepts in economics and provides exemplars from previous research, and current practice, to illustrate how they might be applied in economics. Findings – The notion of threshold concepts such as opportunity cost can be extremely useful in pedagogic design. They focus on how learning concepts changes student thinking, rather than the standard approach which treats many concepts as equal in importance. Designing appropriate instructional materials around threshold concepts is time consuming and this may prove a barrier to the notions widespread adoption. Originality/value – This paper contributes to the literature discussing the practical application of threshold concepts in teaching first-year economics as well as identifying possible reasons for its relatively slow adoption as a teaching tool in university.

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Waller, Matthew A., and Stanley E. Fawcett. "The Total Cost Concept of Logistics: One of Many Fundamental Logistics Concepts Begging for Answers." Journal of Business Logistics 33, no. 1 (March 2012): 1–3. http://dx.doi.org/10.1111/j.0000-0000.2011.01033.x.

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Bacharoudis, Konstantinos, Otto Jan Bakker, Atanas Popov, and Svetan Ratchev. "Trade-off study of a variation aware determinate wing assembly against a traditional assembly strategy." MATEC Web of Conferences 233 (2018): 00008. http://dx.doi.org/10.1051/matecconf/201823300008.

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The present study introduces a trade-off framework to evaluate assembly concepts to make informed decisions for aircraft wing structures. This includes (1) the design of the assembly concepts and the estimation of the probability of achieving specific Assembly Key Characteristics, (2) the estimation of the associated costs for each assembly concept using technical cost modelling in combination with Monte Carlo simulation techniques to deal with the uncertainty of the input cost and process parameters and (3) the formulation of the decision matrix to assess the alternative concepts. The suggested trade-off concept can easily be expanded to include weight and performance criteria. Results for a 4m generic composite wing indicated that both conventional and determinate assembly can be successfully implemented with high value probabilities to achieve the predetermined assembly key characteristics.

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Barth, Mary E. "Measurement in Financial Reporting: The Need for Concepts." Accounting Horizons 28, no. 2 (December 1, 2013): 331–52. http://dx.doi.org/10.2308/acch-50689.

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SYNOPSIS The Conceptual Framework neither specifies the objective or definition of accounting measurement, nor provides a conceptual basis for choosing among alternative measurement bases. This paper offers a starting point for developing measurement concepts based on existing Framework concepts, including the objective of financial reporting, the qualitative characteristics of useful financial information, and the definitions of assets and liabilities. The paper focuses on subsequent measurement of individual assets and liabilities and concludes that fair value measurement is more consistent with existing concepts than either modified or unmodified historical cost. Although unmodified historical cost is consistent with some concepts, modified historical cost—which is widely used today—largely is not. Also, aggregate amounts, such as total assets and total liabilities based on modified or unmodified historical cost, lack meaning. Because financial statements include such aggregate amounts and changes in amounts of individual assets and liabilities determine comprehensive income, measurement concepts also need to contemplate these measurements.

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Staubus, George J. "THE DARK AGES OF COST ACCOUNTING: THE ROLE OF MISCUES IN THE LITERATURE." Accounting Historians Journal 14, no. 2 (September 1, 1987): 1–18. http://dx.doi.org/10.2308/0148-4184.14.2.1.

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The conceptual and theoretical development of cost accounting has been at a standstill for several decades, despite its poor state and drastic changes in its environment. The concept of cost itself and related concepts are both unclear and unrelated to relevant concepts in other areas of economics, and several critical issues remain unresolved. Part of the blame for this state is laid at the door of those writers and interpreters of several key pieces of literature, or sets of writings on specific topics. The works involved in the “miscues” are J. M. Clark's emphasis on different costs for different purposes in his Studies in the Economics of Overhead Costs; Paton and Littleton's difficulties in clarifying the cost concept; the American Institute of Accountants' definition of depreciation accounting as systematic and rational allocation; the direct/variable costing literature; and the rejection of allocation. An effort is made to show how each of those miscues harmed the cause of cost accounting.

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Martin, A. John, K. P. Padmanaban, and K. Thiagarajan. "MANUFACTURING TOLERANCE DESIGN BASED ON FUZZY BINARY APPROACH." Transactions of the Canadian Society for Mechanical Engineering 39, no. 1 (March 2015): 85–95. http://dx.doi.org/10.1139/tcsme-2015-0007.

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In this paper, the concept of binary, fuzzy systems has been applied. These concepts optimize tolerance as a percentage through the fuzzy approach (based on binary values 0 and 1). Finally, the tolerance fit into six different levels along with optimized cost has been characterized, namely, best fit with minimum cost, better fit with minimum cost, good fit with minimum cost, acceptable range for minimum required fit with minimum cost, non acceptable range, and worst fit range.

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Lee, Kok-Meng. "Design Concept of an Integrated Vision System for Cost-effective Part-Presentation." Journal of Engineering for Industry 116, no. 4 (November 1, 1994): 421–28. http://dx.doi.org/10.1115/1.2902123.

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The cost of feeding parts to a robot for either machine loading or for assembly has been recognized as excessively expensive. The lack of a cost-effective generic part-presenter has prevented the flexibility of the overall manufacturing automation to be fully exploited. For this reason, the design concept of an integrated microprocessor-controlled vision system based on retroreflective vision sensing has been developed at the Material Handling Research Center in Atlanta. Where the orientation of a part can be characterized by its silhouette, outline, or structured “engineering landmarks,” the concept of using retroreflective materials in vision-guided part-presentation system has been proven to have significant potential for improving reliability, reducing computation, and lowering implementation cost. This paper presents optic design concepts for collocated illumination for cost effective part-presentation. The design concepts are illustrated with practical applications and experimental results. The uniformity of the image irradiance across the sensor surface, in general, depends on several factors such as the intensity distribution of the light source, the reflectance characteristics of the object and background, and the geometrical relationship between the imaging sensor, the illumination source, and the target. The trust of this paper focuses on the analytical model which characterizes the influences of these factors for optic design of retro-reflection. This engineering basis is not only necessary for developing practical yet potentially cost-effective optic design concepts, but also provides a useful tool for performance prediction to drive the design for vision-guided part-presentation.

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Marius Mircea, Banc. "Delimitative-Methodology Issues Between The Two Concepts: Cost And Expense." Annales Universitatis Apulensis Series Oeconomica 1, no. 8 (June 1, 2006): 5–8. http://dx.doi.org/10.29302/oeconomica.2006.8.1.1.

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Journal articles on the topic 'Cost concepts'

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