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Aizcorbe, Ana M. "The competitiveness of U.S. automobile firms : a neoclassical cost function estimation of the production costs of U.S. and Japanese firms." Thesis, Boston College, 1986. http://hdl.handle.net/2345/1749.
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Skrypnyk, M. I. "Domestic and foreign experience of application of costs accounting methods and prime cost calculation." Thesis, Odessa, 2011. https://er.knutd.edu.ua/handle/123456789/3066.
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The article investigates domestic and foreign costs accounting and prime cost calculation methods. It is proven that different researchers attribute the same methods to costs accounting methods or to calculation methods, considering interpretation of their essence. Conducted researches give a possibility to make a conclusion that domestic costs accounting and prime cost calculation methods have considerable analytical possibilities in providing management necessities and enterprise cost control, than calculation systems of foreign countries.
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Ndjebayi, Joseph Nloga. "Aluminum Production Costs: A Comparative Case Study of Production Strategy." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4468.
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Slumping world aluminum prices have energized some aluminum producers to institute strategies to reduce product costs. This multiple comparative case study explored the strategies used by 4 aluminum producers in Western Europe: 2 companies that have successfully reduced production costs and 2 companies that have not. Wicksteed's economic theory of production and production costs was the conceptual framework for this research. Data from the companies' strategic and industry reports and from interviews with 32 senior managers were analyzed using pattern finding and clustering, a recursive approach to data gathering and analysis established by Miles, Huberman, and Saldana. Six themes emerged: (a) upstream integration, (b) energy and price efficiency, (c) carbon-manufacturing capability, (d) operational excellence and productivity, (e) technological and research developmental abilities, and (f) circular economy. The analysis of these themes indicated that the most significant opportunities for productivity improvement include (a) minimizing energy and material use, specifically alumina, cathodes, and carbon, (b) vertically integrating alumina production, (c) developing an efficient circular economic model that integrates the material properties to expand the recyclability of waste, and (d) increasing the electrolytic cell life cycle. Overall, vertical integration provides a competitive advantage and gives the producer ability to control costs. In-house carbon manufacturing capacity reduces a smelter's operating cost. Technological capabilities can minimize energy and material consumption rates. Increased productivity and reduced energy and material use can yield positive social changes, such as the preservation of natural resources, reduced emissions, and waste.
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Cortijo, Fiestas Diego Ernesto, and Cortez Gerson André Pacheco. "Asignación de costos en el proceso productivo del arroz y su incidencia en la toma de decisiones financieras en las empresas molineras de Tarapoto, San Martin en el 2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/652519.
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La presente tesis fue elaborada con la finalidad de analizar la asignación de costos en el proceso productivo del arroz y su incidencia en la toma de decisiones financieras. La evaluación se dará en las empresas molineras de la región San Martin en Tarapoto en el año 2018, ya que producen arroz y ofrecen servicios de molino. Bajo este escenario, nuestra tesis se desarrolla en el sector agrícola, especialmente en el del arroz, que es un producto básico para las canastas familiares en todo el país. Por ello, se analizará desde el proceso de cultivo del arroz hasta la cosecha y comercialización, para verificar si están optimizando recursos. En adición a ello, la función de la correcta asignación de los costos y gastos incurridos durante la etapa de producción es que exista un control financiero para determinar cómo viene realizando sus operaciones la empresa. El impacto que trae consigo nuestra tesis, es también de validar el alcance de las políticas contables; como la NIC 2 Inventarios y NIC 41 Agricultura principalmente en el sector agrícola, ya que muchas veces, la norma no es muy clara del todo y no tiene un alcance completo para el sector, por lo mismo que la industria tiene factores ajenos (ambientales principalmente) que hace más complicada el manejo de sus procesos internos. De esta forma, realizamos la presente tesis para que sirva como aporte a las empresas del sector, a que pueden generar ventajas competitivas, a través del control interno y de su correcta aplicación de la norma contable. Esto genera que se puede tomar mejores decisiones financieras y evaluar si los productos que ofrecen a los diversos clientes, generan rentabilidad y valor agregado para la empresa. Ya que, si se logra identificar mejoras en las etapas de producción, la empresa va tener mejor posición en el sector, y en consecuencia, mayores ingresos y recursos para mejorar infraestructura, tecnología, etc.<br>This thesis was prepared in order to analyse the allocation of costs in the rice production process and its impact on financial decision-making. The evaluation will be given in the mill companies of the San Martin region in Tarapoto in 2018, since these companies produce rice and offer mill services. Under this scenario, our thesis is developed in the agricultural sector since, at present, it is one of the markets that is constantly growing, especially that of rice, which is the basic product for family baskets around the country. In turn, if from the rice cultivation process to harvest and marketing, they are optimizing resources. In addition to this, the function of the correct allocation of costs and expenses incurred during the production stage is that there is a financial control to determine how the company is carrying out its operations. The impact that our thesis brings is also to validate the scope of accounting policies; such as IAS 2 Inventories and IAS 41 Agriculture mainly in the agricultural sector, since many times, the standard is not very clear at all, so the industry has other factors (mainly environmental) that makes the management of its internal processes. In this way, we carry out this thesis to serve as a contribution to companies in the sector, which can generate competitive advantages, through internal control and its correct application of the accounting standard. This generates that you can make better financial decisions and evaluate whether the products they offer to the various clients generate profitability and benefit for the company. Since, if it is possible to identify improvements in the production stages, the company will have a better position in the sector, and consequently, greater revenues and resources to improve infrastructure, technology, etc.<br>Tesis
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Oliveira, Orlando Resende. "Low cost satellite production." Master's thesis, Universidade de Aveiro, 2018. http://hdl.handle.net/10773/23799.
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mstrado em Engenharia Eletrónica e Telecomunicações<br>A necessidade por uma conectividade contínua, seja por motivos pessoais ou
profissionais, está a levar ao congestionamento global das redes terrestres.
O espaço e os seus respetivos satélites, são agora, mais do que nunca, uma
solução à qual recorrer e as grandes empresas já começaram a re-fazer
esse link, chamando-lhe Internet do Espaço. Esta dissertação surge com
o propósito de desenvolver um micro satélite de muito baixo custo para
uma aplicação de Internet das Coisas, utilizando tecnologia LoRa. O objetivo
principal deste trabalho é provar o conceito de que uma nova era
de "toaster-size satellites" é agora possível. Esta temática requer conhecimento
teórico de conceitos como antenas, tecnologia LoRa e LoRaWAN,
assim como eletrónica. Um pequeno protótipo deste micro satélite foi construído com base em tecnologia LoRaWAN, com a implementação de uma
gateway LoRaWAN e o desenho de um não com muito baixo consumo. De
todos os aspetos relacionados com a Internet do Espaço, este trabalho visa
o seu foco em antenas e na performance do sistema total.<br>The need for continuous connectivity, either for personal or professional
purposes, is building a path to a global congestion of terrestrial networks.
The space and its satellites are now, more than ever, a solution to go to
and big companies have already started to reshape this link, calling it Internet
of Space. This dissertation arises with the purpose of developing
a super low-cost micro satellite for an Internet of Things network, using
LoRa technology. The main goal of this work is to prove the concept that a
new era of "toaster-size satellites" is now possible. This thematic requires
theoretical knowledge of concepts like antennas, LoRa and LoRaWAN technologies,
as well as electronics. A small prototype of this micro satellite
network was built based on LoRaWAN technology, with the implementation
of a LoRaWAN gateway, and the design of a super low-power end device.
Besides all the possible aspects related to IoS, this work aims to focus on
the antennas, and on the performance of the assembled system.
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Скрипник, Маргарита Іванівна, та Наталія Йосипівна Радіонова. "Особливості розподілу непрямих витрат на швейних вітчизняних підприємствах". Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/11571.
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Проаналізовано вплив розподілу непрямих витрат швейних вітчизняних підприємств на собівартість їх продукції. Зазначено вплив розподілу непрямих витрат на конкурентоспроможність продукції швейних підприємств. Представлено бази розподілу непрямих витрат традиційним і комбінованим способами.<br>Analyzes the influence of the indirect cost' distribution at sewing enterprises on the cost of their products. The influence of the costs’ distribution on the competitiveness of sewing industry enterprises’ products is noted. The bases of the indirect costs' distribution are presented in traditional and combined ways. Comparison of distribution bases of total production costs is made in various ways, taking into account the serving enterprises of sewing industry.
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Москаленко, В. Д. "Шляхи зниження витрат підприємства (на прикладі ТОВ «Блумі»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Moskalenko.pdf.
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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти, такі як: поняття витрат підприємства, їх класифікацію, собівартість і методи її калькулювання у науковій літературі, а також резерви та шляхи зниження витрат підприємства.
Проаналізовано та оцінено техніко-економічні показники і витрати підприємства ТОВ «Блумі».
Запропоновано заходи щодо зниження витрат на підприємстві ТОВ «Блумі».<br>The work deals with the theoretical aspects: the concept of enterprise costs, their classification, cost and methods of its calculation in the scientific literature, as well as reserves and ways to reduce enterprise costs.
Author analysis technical and economic indicators and costs of the company LLC "Bloomy".
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Nubern, Chris. "Competitiveness of Virginia dairy producers in a national setting given changing marketing and policy conditions." Diss., This resource online, 1996. http://scholar.lib.vt.edu/theses/available/etd-06062008-154639/.
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Шабалтас, М. М. "Аналіз собівартості продукції та витрат промислового підприємства". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/68926.
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Мета роботи – аналіз витрат промислового підприємства.
В розділі 1 роботи „Характеристика аналізуємого підприємства” роз-глянуті основні фонди підприємства, базові технології підприємства та мате-ріально-технічне забезпечення виробництва, ринок збуту, група споживочів продукції, характеристика конкурентного середовища та кадровий потенціал підприємства.
В розділі 2 роботи „Затрати підприємства” розглянута економічна полі-тика підприємства в сфері формування витрат, класифікація витрат, групування витрат за економічними елементами, витрати виробничої собівартості продук-ції та визначення собівартості реалізованої продукції, загальновиробничі вит-рати, адміністративні витрати та витрати на збут.
В розділі 3 роботи „Аналіз витрат ВАТ „КЭМЗ” проведений аналіз виробничої собівартості; аналіз впливу факторів на рівень виробничих витрат на 1 грн. чистого доходу, валовий прибуток; аналіз структури витрат підприємства; аналіз структури витрат в сфері загальногос-подарської операційної діяльності.
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Poggiali, Barbara. "Production cost modeling : a spreadsheet methodology." Thesis, Massachusetts Institute of Technology, 1985. http://hdl.handle.net/1721.1/15326.
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Thesis (M.S.)--Massachusetts Institute of Technology, Dept. of Materials Science and Engineering, 1985.<br>MICROFICHE COPY AVAILABLE IN ARCHIVES AND SCIENCE.<br>Vita.<br>Bibliography: leaves 123-129.<br>by Barbara Poggiali.<br>M.S.
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Dixon, Christopher Ross. "Routes towards low-cost renewable hydrogen production." Thesis, University of Dundee, 2015. https://discovery.dundee.ac.uk/en/studentTheses/2e1d9208-0537-4a8b-b4a9-f1e0d8382b35.
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The transition from declining conventional fossil fuel energy to renewables is one of the most significant challenges facing humanity. Hydrogen is anticipated as the key future energy vector. This is sought to bring more value and utility to renewable energy resources, and eventually providing an energy storage medium to replace fossil fuels such as for automotive applications. This thesis contains an investigation of hydrogen production through renewable low-cost and low-carbon processes. Literature reviews of conventional and renewable H<sub>2</sub> production methods and storage (compression, liquefaction, adsorption materials and hydrides) are presented in detail (in appendices). Particular attention has been given to energy efficiency, cost and practicality of processes. Electrolysis of water is investigated in detail. Wind turbines and solar photovoltaics are reviewed and physically investigated as key renewable electrical energy sources for renewable H<sub>2</sub> production via electrolysis. Conventional and novel electrical power control is investigated and tested to support low-cost wind/solar-powered electrolysis. Biological H<sub>2</sub> production from mixed-acid fermentation of Escherichia coli is practically investigated from the energy-physics perspective and considered as one possible route to permit renewable H<sub>2</sub> production in the long-term. Photocatalytic materials are also investigated as additional future routes for renewable H<sub>2</sub> production; in this work they are investigated using nanoscale materials processing and surface analysis techniques. This thesis has an energy-focussed, applied and practical theme, achieving a broad investigation of the topics herein. Experimental investigations were chosen based upon relevance, practicality, concurrent research, availability of resources, and for application of novel nanoscale materials processing. Power control elements for wind-powered H<sub>2</sub> production have for example been optimised by complete investigation of supply/load characteristics rather than adopting the more conventional power electrical/electronic approach. Ultimately the work here aims to demonstrate (at small-scale) that renewable H<sub>2</sub> production can be achieved at relatively low cost, e.g. by wind-powered electrolysis, inferring that pathways can be established within existing means to produce much larger quantities of renewable H<sub>2</sub> economically.
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Grose, Roger T. "Cost-constrained project scheduling with task durations and costs that may increase over time demonstrated with the U.S. Army future combat systems /." Thesis, View thesis via NPS View thesis via DTIC, 2004. http://handle.dtic.mil/100.2/ADA424957.
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Thesis (M.S. in Operations Research)--Naval Postgraduate School, 2004.<br>Title from title screen (viewed June 28, 2005). "June 2004." Includes bibliographical references (p. 59-61). Also issued in paper format.
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Marky, Bazan Karina. "Sistema de costos por proceso que contribuye en la obtención de costos eficientes de la Empresa Mobiliarios Hospitalarios Sin Fin SAC, del distrito La Victoria, año 2016." Bachelor's thesis, Universidad Ricardo Palma, 2016. http://cybertesis.urp.edu.pe/handle/urp/1433.
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Esta investigación se basa en un diagnóstico del sistema contable del proceso productivo.Se ha verificado todo los elementos que han intervenido en el proceso para determinar adecuados centros de costos.
This research is based on a diagnosis of the accounting system of the production process. All the elements that have intervened in the process have been verified to determine appropriate cost centers.
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Wise, Michael Anthony. "A variance reduction technique for production cost simulation." Ohio : Ohio University, 1989. http://www.ohiolink.edu/etd/view.cgi?ohiou1182181023.
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Blue, Edward Neall. "Factor influencing production costs and efficiency of Ohio farms /." The Ohio State University, 1995. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487865929455431.
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Adair, Robert Fletcher. "Estimating production and cost for clamshell mechanical dredges." Thesis, Texas A&M University, 2004. http://hdl.handle.net/1969.1/1536.
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Clamshell dredges are used around the United States for both navigational and environmental dredging projects. Clamshell dredges are extremely mobile and can excavate sediment over a wide range of depths. The object of this thesis is to develop a methodology for production and cost estimation for clamshell dredge projects. There are current methods of predicting clamshell dredge production which rely on production curves and constant cycle times. This thesis calculates production estimation by predicting cycle time which is the time required to complete one dredge cycle. By varying the cycle time according to site characteristics production can be predicted. A second important component to predicting clamshell dredge production is bucket fill factor. This is the percent of the bucket that will fill with sediment depending on the type of soil being excavated. Using cycle time as the basis for production calculation a spreadsheet has been created to simplify the calculation of production and project cost. The production calculation also factors in soil type and region of the United States. The spreadsheet is capable of operating with basic site characteristics, or with details about the dredge, bucket size, and region. Once the production is calculated the project cost can be determined. First the project length is found by dividing the total amount of sediment that is to be excavated by the production rate. Once the project length is calculated the remainder of the project cost can be found. The methods discussed in this thesis were used to calculate project cost for 5 different projects. The results were then compared to estimates by the government and the actual cost of the project. The government estimates were an average of 39% higher than the actual project cost. The method discussed in this thesis was only 6% higher than the actual cost.
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Rezazadeh, Mehdi, and Reza Delavar. "Production cost reduction through optimization of machine component." Thesis, KTH, Industriell produktion, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-152364.
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This thesis aiming to reduce the cost of production through analyzing and optimizing a set of weaving machine components including five legs; three main legs and two support legs. This set of legs has a reciprocating revolutionary movement around a central axis which is driven by a crank shaft. Finite element static Structural analysis, explicit and fatigue analyses been applied using Ansys workbench. The results show that some areas of legs are under small stresses far from material yield strength. This fact provides the potential for mass reduction of legs without significant effect on mechanical safety factors. Ansys Workbench parameter optimization and shape optimization been applied in this study in order to reduce mass while maintaining almost the same safety factors. Besides performing optimization on original legs, new optimized design alternatives presented for both main legs and support legs. Mass reduction of maximum 18% is obtained in new designs.
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Dhayanithi, Amarnath, and Deepak Sureshkumar. "COST OPTIMIZATION IN PRODUCTION SYSTEMS : USING LEAN MANUFACTURING." Thesis, Tekniska Högskolan, Högskolan i Jönköping, JTH, Produktionsutveckling, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-47382.
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In the era of globalization, every company is trying its best to sustain its company’s name and their product in its respective market. The overreach goal of the thesis to optimize the cost in the production system using lean manufacturing. To attain the primary goal of the thesis, three layered approach has been carried out. Firstly, the non-value-added activities in the shop floor has been identified. The tools like VSM and spaghetti diagram is used to identify the non-value-added activities Secondly, the lead time of a particular product has been calculated for a particular product. The lean tools like JIT,5s, TQM, TPM has been used to reduce the lead time. TQM is used to identify the quality issues, TPM is used to identify the maintenance problems and JIT &5s is used to identify the problems in tool arrangement and delivery of the raw materials. The last part of the thesis is to measure the cost-effectiveness by implementing lean manufacturing to produce a particular product family. Tools like Activity based costing is used to allocate the cost involved in the various activities that can be measured by the cost drivers and cost pool. To measure the performance of the production system OEE is used in this thesis
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Rehman, S. "Knowledge-based cost modelling for innovative design." Thesis, Cranfield University, 2000. http://hdl.handle.net/1826/3971.
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The contribution to new knowledge from this research is a novel method for modelling
production costs throughout the design phase of a product's lifecycle, from conceptual
to detail design.
The provision of cost data throughout the design phase allows management to make
more accurate bid estimates and encourages designers to design to cost, leading to a
reduction in the amount of design rework and product's time to market. The cost
modelling strategy adopted incorporates the use of knowledge-based and case-based
approaches.
Cost estimation is automated by linking design knowledge, required for predicting
design features from incomplete design descriptions, to production knowledge. The
link between the different paradigms is achieved through the blackboard framework of
problem solving which incorporates both case-baseda nd rule-based reasoning.
The method described is aimed at innovative design activities in which original designs
are produced which are similar to some extent to past design solutions. The method is
validated through a prototyping approach. Tests conducted on the prototype confirm
that the designed method models costs sufficiently accurately within the range of its
own knowledge base. It can therefore be inferred that the designed cost modelling
methodology sets out a feasible approach to cost estimation throughout the design
phase.
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KHOURY, FELIPE KAIUCA CASTELO BRANCO. "MINIMIZING PRODUCTION COSTS VIA MIXED INTERGER PROGRAMMING: CASE STUDY OF PRODUCTION PLANNING OF LUMINARIES." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2011. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=18828@1.
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COORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR<br>PROGRAMA DE SUPORTE À PÓS-GRADUAÇÃO DE INSTS. DE ENSINO<br>O presente trabalho representa um estudo realizado sobre a gestão da produção e operações, tendo em vista o planejamento da produção de um conjunto de itens independentes num horizonte de curto prazo de uma empresa de varejo do setor eletrônico, via minimização de custos. O estudo iniciou-se a partir da necessidade de uma interface entre o setor de produção e o de vendas, e é focado na otimização da produção de luminárias da empresa Energia, a qual abastece o mercado de emissoras de televisão e produtores cinematográficos, em sua maioria. Para o planejamento, é necessário conhecer a série histórica da demanda dos itens dos últimos períodos. Porém, somente os dados históricos disponíveis – os dados de vendas dos itens - foram manipulados no software de previsão Forecast Pro, com o intuito de simular a previsão de demanda desses produtos no horizonte de planejamento de curto prazo. Em seguida, a modelagem matemática do problema de planejamento da produção desagregado – o modelo MPS para itens acabados - foi realizada a partir de entrevistas com responsáveis por setores distintos na empresa estudada. Por fim, utilizou-se o software de otimização AIMMS 3.10, capaz de solucionar problemas difíceis, para encontrar o plano ótimo de produção desagregado. Os resultados obtidos pelo software para o planejamento de curto prazo são as quantidades de luminárias a serem produzidas e estocadas em cada período, assim como decisões de produzir ou não em cada período. Esses resultados foram usados como base para analisar novos cenários, gerando informações suficientes para auxiliar a tomada de decisão por parte dos gerentes da empresa, como por exemplo, expandir os recursos produtivos.<br>This work represents a study on the production and operations management, in order to plan the production of a set of independent items in a short-term horizon of a retail company of the electronics industry, by minimizing costs. As a necessity of understanding between sales and production the study is focused on optimizing production of lamps of the company Energia, which supplies to mostly the market for television and film producers. For planning, it is necessary to know the historical series of product demands of the items in recent past periods. However, the only available data – the product sales data -were handled in prediction Forecast Pro software to simulate the demand sales of the items for the short-term planning horizon. Then, the mathematical modeling of disaggregate production planning problem - the MPS model for finished items - was built, from interviews with managers of different sectors of the studied company. Finally, the optimization software AIMMS 3.10, capable of solving complex problems, was used to find the optimal production plan. The obtained results for short-term planning are the quantities of items to be produced and to be stocked in each period, as well as the decision to produce or not in each period. These results were used as the basis to analyze new scenarios, generating sufficient information to assist decision makers of the company, as for example, expand the productive resources.
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Björkman, Jesper, and Simon Lundqvist. "Exploring off-grid electricity production in Sweden: Benefits vs costs." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-279592.
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Over the past decade, technologies that facilitate household electricity production and storage have seen a rapid development along with a significant cost reduction. Research points to an increased share of household-produced electricity within the existing national grids across the globe. In some cases, self-sufficiency is possible where households are able to decouple from the grid and become independent on their electricity, in other words, go off-grid. Furthermore, this change puts additional pressure on how the electricity system is set up, which, challenges prevailing incumbents to adapt. Depending on the geographical location, circumstances for selfsufficiency varies. Sweden is a country with high seasonal variations with its Northern position, which raises the question of how off-grid households are feasible and, how they can receive traction. To investigate possible changes within large technical systems such as the electricity system, which is a vital part of the society, theories within socio-technical systems have shown much promise. However, these theories often lack the more techno-economic aspect of concrete and future investment costs from a consumer perspective, suggesting an existing research gap. Hence, the purpose of this study is to provide further knowledge regarding off-grid applications in the Swedish Context. This is done by investigating what circumstances could trigger existing electricity consumers to go off-grid. The research process and structure of the report can be interpreted as indiscriminate, however, the study has focused on combining theories surrounding socio-technical changes whilst applying techno-economic modelling to strengthen the work, similar to a dual paper study. Data was collected in the form of a literature review and interviews to provide a holistic representation of off-grid and its nexus to the electricity system. In addition to this, complementing modelling of grid-connected-, prosumer-, and off-grid households were performed. Results point towards a scene where off-grid reaches grid parity within the coming two decades, which, will increase the economic rationale of investing in an off-grid. Opposingly, there is currently no economic rationale in off-grid applications considering the relatively low electricity costs in Sweden as of today. Moreover, conditions show promise if the adopters see beyond economics and, possesses a strong will towards independence. However, implications suggest that the high reliability and low costs of the Swedish electricity grid impedes the ability of new radical innovations to receive traction. Furthermore, this study has contributed by filling the research gap between socio-technical changes and techno-economic projects in regards to electricity systems. Consequently, contributing to the academic field of socio-technical change, it has been shown that the combination of socio-technical change and techno-economic projections is applicable and beneficial. Additionally, it can be argued that the results of this study highlight that the consumer have a greater role in the development of off-grid applications than what the theories suggest. Lastly, the electricity system is a complex mechanism and, to further strengthen the perception of how a relatively new application, as in the case of off-grid, will impact the system, appurtenant suggestions for possible future research within the area are proposed.<br>Under det senaste decenniet har teknik som underlättar hushållens elproduktion och lagring haft en hastig utveckling tillsammans med en betydande kostnadsminskning. Forskning pekar på en ökad andel hushållsproducerad el inom de befintliga nationella elnäten över hela världen. I vissa fall är självförsörjning möjligt där hushållen kan koppla bort sig från nätet och bli oberoende av sin elförsörjning, med andra ord gå off-grid. Vidare leder en potentiell förändring mot offgrid till ytterligare påtryckningar på hur elsystemet är uppbyggt, vilket utmanar många aktörers sätt att agera. Beroende på geografisk plats så varierar förutsättningarna för självförsörjning. Sverige är ett land med stora säsongsvariationer i och med sin nordliga position, vilket väcker frågan om off-grid hushåll är genomförbara i Sverige och hur de kan skulle kunna etableras. För att undersöka möjliga förändringar inom stora tekniska system som elsystemet, som är en viktig del av samhället, har teorier inom socio-tekniska system visat vara till stor nytta. Däremot saknar dessa teorier emellertid den mer tekno-ekonomiska aspekten av konkreta och framtida investeringskostnader ur ett konsumentperspektiv, vilket antyder ett befintligt forskningsgap. Följaktligen är syftet med den här studien att ge ytterligare inblick om off-grid-applikationer i svenska sammanhang. Vilket har gjorts genom att undersöka vilka omständigheter som kan leda till att befintliga elkonsumenter går off-grid. Forskningsprocessen och strukturen i rapporten kan vara svårtolkat, men studien har fokuserat på att kombinera teorier kring socio-tekniska förändringar samtidigt som man använder teknoekonomisk modellering för att stärka arbetet. Data samlades in i form av en litteraturstudie och intervjuer för att ge en holistisk representation av off-grid och dess koppling till elsystemet. Utöver litteraturstudie utfördes kompletterande modellering av hushållsanslutna, prosumeroch off-gridhushåll. Resultaten pekar mot scenarion där off-grid når nätparitet under de kommande två decennierna, vilket kommer att öka den ekonomiska rationaliteten för att investera i ett off-grid. Det finns det för närvarande inga ekonomiska skäl till att investera off-grid-applikationer med tanke på de relativt låga elkostnaderna i Sverige idag. Förhållandena visar dessutom löfte om att potentiella användare ser förbi ekonomin och har istället en stark vilja mot självständighet. Implikationer tyder emellertid på att det svenska elnätets höga tillförlitlighet och låga pris hindrar nya radikala innovationers förmåga att ta få fäste. Det är argumenterbart att den här studien har bidragit med att fylla forskningsgapet mellan socio-tekniska förändringar och tekno-ekonomiska projektioner inom elsystem. Samtidigt har studien bidragit till det vetenskapliga området kring socio-tekniska visat på möjligheten och fördelen i att kombinera teorier kring socio-teknisk förändring och tekno-ekonomiska förändringar. Dessutom kan det hävdas att resultaten av den här studie visar att konsumenten har en större roll i utvecklingen av applikationer utanför nätet än vad teorierna föreslår. Slutligen är elsystemet en komplex mekanism, och för att ytterligare stärka uppfattningen om hur en relativt ny applikation, som i fallet utanför nätet, kommer att påverka systemet föreslås lämpliga förslag för eventuell framtida forskning inom området.
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Lopez, Alfredo Benito. "Livestock Production Costs of Small Ranches on the Central Altiplano." BYU ScholarsArchive, 2001. https://scholarsarchive.byu.edu/etd/5387.
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One of the more important economic activities in the Altiplano region is raising livestock, the exploitation of cattle, sheep, and llamas which are raised and adapted to the conditions surrounding this activity. Livestock production plays a fundamental role in the economy of farming families by providing them products such as meat, milk, cheese, fiber, skins, and other products that each translate into monetary revenues. The present study was carried out in the community of "Chama 6 de julio," Ingavi Province, Department of La Paz, about 83 km. (51.6 miles) outside of La Paz at an elevation of 3,792 m. (12,440 ft.) above sea level. The annual precipitation is 370 mm. (14.6 inches) and average annual temperature is 12° C (53.6° F). The set objectives of this investigative work were: To evaluate the economic behavior of the livestock production (cattle, sheep, and llamas) at the small ranchers 14 level. To quantify in monetary units the structure of costs and revenues of livestock activity. To carry out a socio-economic analysis of the activity. The statistic parameters used were: measures of means, deviations, and percentages. Techniques used for gathering information include the following: semi-structured interviews, dynamic polls, dialogues, conversations, key informants, and direct observation. In studying the costs and revenues of livestock activity the conventional model of fixed and variable costs was used. The method utilized to evaluate the activity is an adaptation of the economic evaluation expressed by the indicating gauges Cost-Benefit Relationship (RBC) and Annual Investment Profitability (RI). 42 families dedicated to agricultural and livestock activity were involved in the study. They were functionally classified according to the number of cattle that they have on their land, a classification that resulted in four groups. The first group contained families possessing from 4 to 6 cattle; the second, from 7 to 9; the third, from 10 to 12; and the fourth, the families with 13 to 15 cattle. Also, the number of samples for each class was calculated to be 5 families. As livestock activity is the most important for families in this community, these families have most of their money invested in their herds, investments ranging from 73% to 86% of all their active livestock investments. The other 14% to 27% of their investment is in the livestock infrastructure, tools, materials, and equipment. The amount of land possessed by families in this community ranges from 8 to 40 hectacres (19.8 to 98.8 acres). The meat (cattle, sheep, and llama) is the most important product for commercial purposes. Accordingly, families from class IV achieved the highest production with 812 kg. (180.7 lbs) per year, followed by classes III and II. The lowest annual amount came from families grouped into class I with only 235 kg. (518 lbs). Another product of utmost importance after meat is cheese for which the families of class IV were those that had the highest annual production with 476 units, with an average weight of 0.6 kg (1.3 lbs). They were followed by families in classes III and I. Finally, the families in class II achieved the smallest output with 337 units. 69% to 79% of the total production of meat and cheese is destined for market. The families consume only 10% to 31% of what is produced. Variable costs represent 87.25% of the total expenses. On the other hand, fixed costs amount to only 12.73% of the total. Labor represents the greatest expense, reaching an average of 71.17% of the total expense. Relative to gross annual revenue, families in class IV reached the highest average numbers with 7,996.00 Bs. (Bolivianos). The lowest gross annual revenues correspond to those in class I with only 3,124.00 Bs. Classes III and II occupy intermediate positions between both former classes. Comparing the sources of gross annual revenue, cattle meat occupies the greatest portion with 40.81%. This is followed by cheese production, lamb, and llama meat with 30.84%, 23.30%, and 2.17% respectively. At the same time, cattle meat and cheese provide these farming families with 71.65% of their total gross annual revenue. The net annual revenues are positive only for families in classes IV and III with numbers at 312.00 and 156.00 Bs. On the other hand, classes II and I have negative net revenues at -3,039.00 and -2,455.00 Bs. The indicative Cost-Benefit Relationship (RBC) shows viability of the activity for families from classes IV and III with figures of 1.04 and 1.02. It is not as viable for families in classes II and I with numbers at 0.62 and 0.50. Estimates provided by the annual investment profitability (RI) are only satisfactory for those in classes IV and III with percentages of 4.6% and 2.13%. Unsatisfactory percentages result for classes II and I with -35.45% and -49.31%. According to the results obtained for the four classes, livestock activity carried out by farming families does not provide an acceptable profitability, even for families that have greater numbers of livestock (more than 12 cattle). It would be much less profitable for the families that have smaller herds of livestock.
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Nagaraja, Dwarakish. "Laser Cutting Machine: Justification of initial costs." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc2787/.
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The Industrial Laser is firmly established in metalcutting as the tool of choice for many applications. The elevator division of Montgomery KONE Inc., in an effort to move towards quality, ontime, complete deliveries and 100% customer satisfaction, decided to invest in new equipment to improve manufacturing processes. A huge investment is proposed for a laser-cutting machine. It is the responsibility of Manufacturing Engineering to direct the management by justifying its benefits, which includes payback time and financial gains. Factors such as common line cutting, automated material handling system and cutting time were involved in justification of the initial cost of a laser-cutting machine. Comparative statistics on appropriate factors accurately determine and justify the initial cost of a laser-cutting machine.
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Malcolm, David S. "Parametric cost estimation utilizing development-to-production cost relationship applied to the advanced amphibious assault vehicle." Thesis, Monterey, California. Naval Postgraduate School, 1991. http://hdl.handle.net/10945/28438.
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Lännevall, Joel. "Operation dependent costs of non-optimal hydropower production : Effects on the operational pattern of the Small Lule River." Thesis, Uppsala universitet, Elektricitetslära, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-294867.
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In the present electrical market there is an increasing penetration of intermittent energy sources. Several studies have examined its effect on the planning of hydropower operation and the conclusion is that an increasing intermittent production is likely to result in a more variable hydropower operation, utilising a wider span of operational set points. The wear of a hydropower unit is generally at a minimum when operated close to best efficiency and increases when operating at higher or lower set points. This study introduces a method to calculate an operation dependent cost (ODC) function for an arbitrary hydropower unit or unit combination based on vibration measurements and operational data. The method is tested in a case study where an ODC is implemented in Akkats, located in the Small Lule River in order to evaluate its effect on operational pattern, profitability and balancing contribution. The results show that the implemented ODC mainly affects Akkats. For an increasing ODC, Akkats is operated closer to the best point of efficiency and the operational pattern gets less variable and the effect gets more apparent the lower the spot price. Akkats ability to follow the spot price is reduced, decreasing the earning per produced energy with a few percentages. Akkats balancing contribution decreases significantly more, due to a less variable operational pattern. The study compares the reduced ODC to the reduced spot income and concludes that the wear cost in Akkats has to be above 1,21 €/MWh in order to be economically feasible to include in the planning. The operational pattern for the simulated river is close to unchanged at highest price hours but during lower price hours an increasing ODC results in an increased production, due to an increasing mean flow and changed operational pattern in Akkats. More production during low prices hours results in a decreasing profitability for all plants along the river. The balancing contribution is close to unchanged in all plants except Akkats, since the production still follows the same pattern.
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Furtado, Ricardo Cavalcanti. "The incorporation of environmental costs into power system planning in Brazil." Thesis, Imperial College London, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.482085.
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Carnevale, Luke Anthony. "Animating a cost effective character for an educational production." Thesis, Texas A&M University, 2004. http://hdl.handle.net/1969.1/1123.
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Animation is a powerful teaching tool. Ideas can be expressed through animation using only a fraction of the time needed with conventional teaching methods [John Halas 1987]. In short, a picture is worth a thousand words. However, educational budgets rarely allow for the expensive time-consuming task that animation entails. This thesis tackles the challenge of creating substantial quality educational animation using limited time, labor and money resources. A National Science Foundation sponsored planetarium show on lightning will be used as a demonstration project to document the techniques employed and results achieved. Anyone interested in reducing costs can reference this thesis for insight on what or what not to implement in their own production process.
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Iyogun, Paul Omolewa. "Lower bounds for production/inventory problems by cost allocation." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/27323.
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This thesis presents a cost allocation method for deriving lower bounds on costs of feasible policies for a class of production/inventory problems. Consider the joint replenishment problem where a group of items is replenished together or individually. A sequence of reorders for any particular item will incur holding, backorder and set-up costs specific to the item, in addition whenever any item is replenished a joint cost is incurred. What is required of the total problem is the minimization of a cost function of the replenishment sequence or policy.
The cost allocation method consists of decomposing the total problem into sub-problems, one for each item, by allocating the joint cost amongst the items in such a way that every item in the group receives a positive allocation or none. The result is that, for an arbitrary feasible cost allocation, the sum of the minimum costs for the subproblems is a lower bound on the cost of any feasible policy to the total problem. The results for the joint replenishment problem follows:
For the constant and continuous demand case we reproduce the lower bound of Jackson, Maxwell and Muckstadt more easily than they did. For the multi-item dynamic
lot-size problem, we generalize Silver-Meal and part-period balancing heuristics, and derive a cost allocation bound with little extra work. For the 'can-order' system, we use periodic policies derived from the cost allocation method and show that they are superior to the more complex (s,c,S) policies. The cost allocation method is easily
generalized to pure distribution problems where joint replenishment decisions are taken at several facilities. For example, for the one-warehouse multi-retailer problem, we reproduce Roundy's bound more easily than he did. For the multi-facility joint replenishment problem (a pure distribution system with an arbitrary number of warehouses),
we give a lower bound algorithm whose complexity is dr log r where d is the maximum number of facilities which replenish a particular item and r is the number of items.<br>Business, Sauder School of<br>Graduate
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Mainoo, Nana-Osei Kweku. "Feasibility of low cost vermicompost production in Accra, Ghana." Thesis, McGill University, 2007. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=18465.
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Vermicomposting, the non-thermophilic decomposition of organic wastes by earthworms, is a popular waste management option in the Americas, Europe and the Indian sub-continent. Although the technology is inexpensive and produces an organic fertilizer as well as earthworm biomass, there are few examples of vermicomposting in sub-Saharan Africa. The objective of this thesis was to investigate the potential for vermicomposting in Accra, the capital city of Ghana, by conducting 1) an earthworm survey, 2) vermicomposting trials and 3) assessing farmers' perceptions of vermicompost as an organic fertilizer and other related issues. The earthworm Eudrilus eugeniae (Kinberg), was found in the soil-litter layer at seven locations across Accra. In a 20 d period, the E. eugeniae decomposed 99% of pineapple fibers and 87% of pineapple peels supplied, indicating that this earthworm is capable of vermicomposting. The nutrient value of the vermicompost was low, relative to other organic wastes in West Africa, probably due to the low nutrient content of pineapple wastes. Farmers were aware of the benefits to soil fertility from earthworm activity and associated the presence of earthworm castings with healthy soils. However, those involved in irrigated vegetable farming had insufficient space and time for on-farm vermicomposting and would prefer to purchase this fertilizer. Conversely, subsistence farmers lacked a reliable access to water necessary for on-farm vermicomposting. In summary, farmers were interested in the technology and were willing to adopt it, provided the vermicompost improved crop performance and was affordable and available.<br>Le vermicompostage est un procédé effectué par les vers de terre qui décomposent la matière organique sous des conditions non thermophile. Cette technique est populaire dans les Amériques, en Europe et aux Indes. Quoique la technique soit économique et produise un engrais organique ainsi que de la biomasse de vers, elle est rarement utilisée dans les régions au Sud du désert Sahara, en Afrique. L'objectif de cette thèse était d'étudier la possibilité d'effectuer du vermicompostage à Accra, la capitale du Ghana. Par ce projet, on a : 1) effectué un relevé des types de vers de terre retrouvés ; 2) réalisé des essais de vermicompostage, et ; 3) consulté les agriculteurs locaux pour savoir s'ils seraient intéressés à faire du vermicompostage et produire un engrais organique. Le vers de terre Eudrilus eugeniae (Kinberg), fut le plus commun, retrouvé à sept endroits dans la région d'Accra, dans la partie arable des sols. Lorsqu'offert des résidus fibreux et des pelures d'ananas, le vers E. eugeniae fut capable de les décomposer à 99% et 87%, respectivement, ce qui démontre que le vermicompostage est réalisable en Afrique. La valeur fertilisante du vermicompost était relativement faible comparativement aux autres résidus organiques disponibles en Afrique de l'Ouest, à cause de la faible teneur minéral des fibres et des pelures d'ananas. Les agriculteurs consultés étaient bien au courant des bénéfices qu'apportent les vers de terre et que leur présence signifie un sol fertile. Les agriculteurs qui cultivaient des légumes et pratiquaient l'irrigation, ne possédaient ni l'espace ni le temps nécessaire au vermicompostage ; ils préféraient acheter leurs engrais. Aussi, les agriculteurs de subsistance et les plus pauvres n'avaient pas suffisamment d'eau pour effectuer le vermicompostage sur leur ferme. Par contre, les agriculteurs étaient intéressés à la technologie du vermicompostage et son utilisation, à conditions d'ob
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ARAUJO, VICTOR KRAEMER WERMELINGER S. "COST EVALUATION FOR BIODIESEL PRODUCTION FROM WASTE COOKING OIL." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2008. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=11873@1.
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CONSELHO NACIONAL DE DESENVOLVIMENTO CIENTÍFICO E TECNOLÓGICO<br>FUNDAÇÃO DE APOIO A PESQUISA DA BAHIA<br>A busca pelo desenvolvimento sustentável tem como importante
fator diferencial as fontes de energia renováveis. O
biodiesel desponta como uma das alternativas mais
relevantes, mas suas formas de obtenção no Rio de Janeiro
não foram suficientemente investigadas. Este trabalho
identifica a oportunidade da produção de biodiesel a partir
de óleos residuais de fritura neste cenário,
enfatizando os custos de transporte do óleo desde os
principais produtores comerciais até a obtenção do
biocombustível. O objetivo é avaliar os custos de
forma a verificar a viabilidade do emprego desta
alternativa. Para tanto, foram estudadas as diversas
ferramentas de resolução do Problema de Roteamento de
Veículos e foi proposto um algoritmo que visa à otimização
dos custos. A formulação matemática utilizada baseia-se numa
extensão de algoritmos clássicos, como o apresentado por
Arenales et al. (2007), e nas equações desenvolvidas em
Kallehauge (2006). Os resultados do modelo de roteamento,
atrelados aos custos de produção, impostos e insumos, foram
comparados com informações sobre a comercialização do
biodiesel, comprovando sua viabilidade econômica. A
consolidação dos dados obtidos aponta a produção de
biodiesel a partir de óleo residual de fritura como viável,
com custos logísticos equivalentes a R/tmp/aaaUFg8ya,19 por
litro e custo final de R,22 por litro.<br>The search for a sustainable development has in renewable
energy sources an important differential factor. Biodiesel
is one of the most important alternatives, but its
obtainment forms in Rio de Janeiro have not been
investigated enough. This work identifies the opportunity of
biodiesel production from waste cooking oil in this scenery,
emphasizing oil`s transport costs until factories, where
it is possible to obtain biodiesel in its final form. The
objective is to evaluate costs in order to verify viability
of this alternative source of energy. Hence, this
research analysed several tools for solving Vehicle Routing
Problem and it proposes an algorithm that results in cost
optimization. The adapted mathematic formulation is based in
an extension of classic algorithms, like those presented by
Arenales (2007), and in equations developed by Kallehauge
(2006). The routing model results, linked to production,
tributes and input costs, have been compared with
information about biodiesel commercialization, verifying its
economic viability. The data consolidation obtained
indicates that the biodiesel production from waste cooking
oil is viable, with logistic costs equal to R/tmp/aaaPLIh7a,19 per liter
and final cost equal to R,22 per liter.
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Li, Xia. "Merger incentives of cost asymmetric firms under production differentiation." Kansas State University, 2012. http://hdl.handle.net/2097/13627.
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Master of Arts<br>Department of Economics<br>Yang-Ming Chang<br>This report examines merger incentives of cost asymmetric firms under product differentiation and their welfare implications. Considering a simple contract under which merger profit is distributed according to the proportions of differential marginal costs between duopolistic firms, we show in a stylized model that for almost all parameter ranges (in terms of market competition intensity and marginal cost differential), a low-cost firm may have no incentive to merge with a high-cost firm whereas the high-cost firm always finds merger to be profitable. Only when marginal cost differential is sufficiently low and the degree of product similarity is sufficiently high will both the low-cost firm and the high-cost firm share the common interest in merger. On the other hand, the merger equilibrium is not welfare-improving, regardless of whether the firms initially compete in quantities or prices. Viewed from the perspective of production efficiency, mergers with differentiated products thus create a fundamental conflict between the maximization of consumer and social welfare and the maximization of firm profits. We also examine the scenario that merger takes place when merger profit exceeds the sum of firm profits under duopoly, without considering how merger profit is distributed between the firms. We discuss the conditions under which mergers may or may not be welfare-improving.
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Колісник, О. В. "Analysis of the cost-price of the enterprise's production." Thesis, Baltija Publishing, 2016. http://openarchive.nure.ua/handle/document/7080.
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Wang, Yong. "Diversification, information asymmetry, cost of capital, and production efficiency." Diss., Temple University Libraries, 2008. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/13948.
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Business Administration<br>Ph.D.<br>This study examines how diversification changes firms' key characteristics, which consequently alter firms' value. The reason why I focus on this topic is because of the mixed findings in literature about the valuation effect of diversification. This study offers deeper insights to the influence of diversification on important valuation factors that are already identified in finance literature. Specifically, it examines if diversification affects firms' information asymmetry problem, firms' cost of capital and cash flow, and firms' production efficiency. The study looks at both the financial industry and non-financial industry and the chapters are arranged in the following order.
Firstly, empirical studies show that investors do not value BHCs' pursuit of non-interest income generating activities and yet these activities have demonstrated a dramatic pace of growth in the recent decades. An interesting question is what factors drive the discontent of the investors with the diversification endeavors of the BHCs in non-interest income activities. The first chapter examines the subject from the view point of information opaqueness, which is unique in the banking industry in terms of its intensity. We propose that increased diversification into non-interest income activities deepens information asymmetry, making BHCs more opaque and curtailing their value, as a result. Two important results are obtained in support of this proposition. First, analysts' forecasts are less accurate and more dispersed for the BHCs with greater diversity of non-interest income activities, indicating that information asymmetry problem is more severe for these BHCs. Second, stock market reactions to earning announcements by these BHCs signaling new information to the market are larger, indicating that more information is revealed to the market by each announcement. These findings indicate that increased diversity of non-interest income activities is associated with more severe information asymmetry between insiders and outsiders and, hence, a lower valuation by shareholder.
Secondly, since Lang and Stulz (1994) and Berger and Ofek (1995), corporate literature has taken the position that industrial diversification is associated with a firm value discount. However, the validity and the sources of the diversification discount are still highly debated. In particular, extant studies limit themselves to cash flow effects, totally overlooking the cost of capital as a factor determining firm value. Inspired by Lamont and Polk (2001), the second chapter examines how industrial and international diversification change the conglomerates' cost of capital (equity and debt), and thereby the firm value. Our empirical results, based on a sample of Russell 3000 firms over the 1998-2004 period, show that industrial (international) diversification is associated with a lower (higher) firm cost of capital. These findings also hold for firms fully financed with equity. In addition, international diversification is found to be associated with a lower operating cash flow while industrial diversification doesn't alter it. These results indicate that industrial (international) diversification is associated with firm value enhancement (destruction). Given the fact that the majority of the firms involved in industrial diversification also diversify internationally, failing to separate these two dimensions of diversification may result in mistakenly attributing the diversification discount to industrial diversification.
Thirdly, financial conglomerates have been increasingly diversifying their business into banking, securities, and insurance activities, especially after the Gramm-Leach-Bliley Act (GLBA, 1999). The third chapter examines whether bank holding company (BHC) diversification is associated with improvement in production efficiency. By applying the data envelopment analysis (DEA), the Malmquist Index of productivity, and total factor productivity change as a decomposed factor of the index, are calculated for a sample of BHCs over the period 1997-2007. The following results are obtained. First, technical efficiency is negatively associated with activity diversification and the effect is primarily driven by BHCs that did not diversify through Section 20 subsidiaries before GLBA. Second, the degree of change in diversification over time does not affect the total factor productivity change but is negatively associated with technical efficiency change over time. This latter effect is also primarily shown on BHCs that did not have Section 20 subsidiaries before GLBA. Therefore, it can be concluded that diversification is on average associated with lower production efficiency of BHCs, especially those BHCs without first-mover advantage obtained through Section 20 subsidiaries.
These chapters explores the possible channels through which diversification could alter firms' valuation. They contribute to the literature by offering further knowledge about the effect of diversification.<br>Temple University--Theses
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Martínez, Díaz David José. "Production cost models with regard to liberalised electricity markets." Karlsruhe Univ.-Verl. Karlsruhe, 2008. http://d-nb.info/992181305/04.
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Abón, Palomino Norma. "Implementación de un sistema de costos por orden de producción y su incidencia en los estados financieros de la Empresa Textil S.A.C. de Lima Metropolitana, año 2015-2016." Bachelor's thesis, Universidad Ricardo Palma, 2017. http://cybertesis.urp.edu.pe/handle/urp/1435.
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El objetivo de esta propuesta no solo es brindarle a la empresa una herramienta que le permita cumplir con sus obligaciones tributarias, sino también poder comparar los resultados obtenidos en esta investigación con los estados financieros del periodo 2015 y poder analizar si los costos fijos y variables con los que se estimaron los precios de venta para el periodo 2016 son los adecuados, como también medir el grado de eficiencia en que la empresa se encuentra.
The objective of this proposal is not only to provide the company with a tool that allows it to comply with its tax obligations, but also to be able to compare the results obtained in this research with the financial statements of the 2015 period and be able to analyze whether the fixed and variable costs with those that were estimated the sale prices for the 2016 period are appropriate, as well as measuring the degree of efficiency in which the company is located.
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Arai, Fuminori. "The transformation of production structure : the case of Japanese clothing industry /." Thesis, Connect to this title online; UW restricted, 1999. http://hdl.handle.net/1773/7488.
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Ericsson, Nicklas, and Tommy Brehmer. "The power of allocation : A case study at a company concerning the differences in total production costs between Sweden and China." Thesis, Jönköping University, JIBS, EMM (Entrepreneurship, Marketing, Management), 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-904.
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<p>Background: China is one of the most popular countries to relocate and outsource production units to. This country has a big advantage when it comes to the manual working cost which is very low. This difference between Sweden and China is huge; the cost of the manual working force is less than one twentieth of the Swedish.</p><p>Problem: Massive global relocation of production units can affect some countries in a negative way. One of the most important foundations in the society is that there is a high level of employment and this also contributes for economic growth. This is in terms of both tax incomes for the public society as well as self-esteem for the people.</p><p>Purpose: The purpose with this thesis is to examine the differences in total production costs, including allocation of overhead costs for product development and production in Sweden vs. China at a company, in this thesis referred to as Manufacturer AB.</p><p>Method: Case study approach with in-depth interviews, phone calls and e-mail follow up. In total 9 respondents consisting of managers in leading positions at Manufacturer AB in Sweden.</p><p>Conclusion: The manufacturing cost in the Chinese production unit is about 40-60 per cent compared to the Swedish unit. In the current situation the overhead allocation is 4 % overhead of MC at the Chinese production unit and 133 % at the Swedish unit. The total production costs are not reflected in a correct way per unit. To do a more true allocation, the overhead costs in the Company Group must be identified and allocated in the right proportions on their respective production unit.</p><p>By creating an average- and in next step an estimated allocation model we succeeded to do a more justified allocation of the overhead costs on the production units in Sweden and China. This model should be relative simple to implement on product- or unit level and gives a more correct allocation than the current.</p><p>However, it is the decision of Manufacturer AB to allocate their overhead as they like, but the estimated allocation model gives a base for strategic decisions on production unit level, referring to; where to locate the production units to reach competitive advantage.</p><br><p>Bakgrund: Kina är ett av de mest populära länderna att utlokalisera och outsourca produktionsenheter till. Detta land har en stor fördel när det gäller kostnaden för manuellt arbete, som är väldigt låg. Skillnaden mellan Sverige och Kina är enorm; kostnaden för den manuella arbetstiden är ca en tjugondel av den svenska.</p><p>Problem: Massiva globala omflyttningar av produktionsanläggningar kan påverka vissa länder negativt. En av de viktiga grundpelarna i samhället är att det finns en hög sysselsättningsgrad som bidrar till ekonomisk tillväxt. Detta gäller såväl skatteintäkter till staten som självkänsla hos folket.</p><p>Syfte: Syftet med den här uppsatsen är att undersöka skillnaderna i den totala produktionskostnaden, inkluderat fördelning av overheadkostnader för produktutveckling och produktion i Sverige jämfört med Kina vid ett företag som i denna uppsats refereras till Manufacturer AB.</p><p>Metod: Fallstudie är gjord med hjälp av personliga djupintervjuer, uppföljande telefonsamtal och elektronisk post. Totalt deltog 9 respondenter bestående av tjänstemän i ledande positioner på Manufacturer AB i sverige.</p><p>Slutsats: Tillverkningskostnaden i den Kinesiska produktionsenheten är ungefär 40-60 procent jämfört med motsvarande enhet i Sverige. I nuläget är overheadpålägget 4% på produktionsenheten i Kina och 133% på enheten i Sverige. Den totala produktionskostnaden speglas inte på ett rättvist sätt per produktionsenhet. För att göra en mer rättvis fördelning så måste koncernens totala overheadkostnad identifieras och mätas och sedan allokeras i de rätta proportionerna på respektive produktionsenhet.</p><p>Genom att skapa en genomsnittlig och i nästa steg en uppskattad fördelningsmodell lyckades vi att göra en mer rättvis fördelning av overheadkostnaderna på produktionsenheterna i Sverige och Kina. Denna modell borde vara ganska enkel att implementera på produkt- eller enhetsnivå och ger en mer korrekt fördelning än den nuvarande.</p><p>Hursomhelst, är det upp till Manufacturer AB att fördela deras overheadkostnader som de vill, men den ”uppskattade” modellen ger en bas för strategiska beslutsunderlag på produk-tionsenhetsnivå, som svarar på frågor som; var ska man lokalisera produktionsenheter för att nå konkurrensfördelar.</p>
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Wiegmann, Lars. "Cost-based shop control using artificial neural networks." Diss., This resource online, 1992. http://scholar.lib.vt.edu/theses/available/etd-06062008-165820/.
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Copen, Shirley J. "Fuzzy logic cost estimation method for high production volume components." Morgantown, W. Va. : [West Virginia University Libraries], 2001. http://etd.wvu.edu/templates/showETD.cfm?recnum=2248.
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Thesis (M.S.)--West Virginia University, 2001.<br>Title from document title page. Document formatted into pages; contains xiii, 252 p. : ill. (some col.). Includes abstract. Includes bibliographical references (p. 250-251).
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HUI, Candy Ming Wai. "COMPARISON BETWEEN EXISTED SOLAR ENERGY PRODUCTION SYSTEMS : applicability, efficiencies and costs." Thesis, Högskolan i Gävle, Institutionen för teknik och byggd miljö, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-8524.
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In the previous decades, people raised the awareness of the shortage of fossil fuel in the coming forty to fifty years. Besides, the reduction of CO2 emission is paid attention. Among the renewable energies, solar energy has the highest potential to be the main energy source in the future to solve the mentioned problems. In the last few ten years, the technologies of solar energy were improved and used more widely as an energy source. The solar energy is used in several different ways. It can be used as heat energy for water heating or space heating. The solar thermal energy can be used with active or passive design. There are direct and indirect designs regardless the active or passive energy system. The efficient and the cost effectiveness are according to the designs of the systems. The places and the climate of the buildings where they locate are the main considerations of the system design. With understanding more about the differences of the existing solar energy systems, they can be applied in more efficient, cost effective and environmental friendly. Regardless the dimension of the system, solar energy is the trend of the energy source for heating and electric power. It is not only used in building, it can also used for producing hydrogen fuel cells which will be using in transportation.
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Magnanti, Thomas L., and Rita Vachani. "A Strong Cutting Plane Algorithm for Production Scheduling with Changeover Costs." Massachusetts Institute of Technology, Operations Research Center, 1987. http://hdl.handle.net/1721.1/5192.
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Changeover costs (and times) are central to numerous manufacturing operations. These costs arise whenever work centers capable of processing only one product at a time switch from the manufacture of one product to another. Although many researchers have contributed to the solution of scheduling problems that include changeover costs, due to the problem's combinatorial explosiveness, optimization-based methods have met with limited success. In this paper, we develop and apply polyhedral methods from integer programming for a dynamic version of the problem. Computational tests with problems containing one to five products (and up to 225 integer variables) show that polyhedral methods based upon a set of facet inequalities developed in this paper can effectively reduce the gap between the value of an integer program formulation of the problem and its linear programming relaxation (by a factor of 94 to 100 per cent). These results suggest the use of a combined cutting plane/branch and bound procedure as a solution approach. In a test with a five product problem, this procedure, when compared with a standard linear programming-based branch and bound approach, reduced computation time by a factor of seven.
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Chen, Xi. "Technology, productivity and fixed costs : four essays in applied production analysis." Phd thesis, Université de Strasbourg, 2013. http://tel.archives-ouvertes.fr/tel-00998059.
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This thesis consists of four essays on applied production analysis, with a focus on technology, productivity and fixed costs. The aim of this thesis is to identify some limitations of recent contributions to production behavior modeling, and to propose improvements. In this dissertation, I compared different empirical specifications and statistical methods which have often been used in production analysis, and pointed out their implications for estimating technology parameters. I studied the causes and cures of endogeneity problems in the context of production analysis. This thesis also addressed the important but neglected issue of fixed costs. This work defined and characterized the fixed cost, and developed empirical strategies to estimate the fixed cost using the standard production database. Empirical evidence suggests that the fixed cost is significant and has profound impacts on producer's behavior in terms of price setting, returns to scale and exports.
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Leromain, Elsa. "Essays in international trade : international fragmentation of production and trade costs." Thesis, Paris 1, 2017. http://www.theses.fr/2017PA01E041/document.
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La présente thèse contribue au renouveau de la littérature empirique en commerce international en s’intéressant tout particulièrement à la fragmentation internationale de la production et aux coûts au commerce non-traditionnels. Dans le chapitre 1, je quantifie les conséquences de l'évolution de l’utilisation d’inputs étrangers sur le contenu factoriel du commerce en tirant profit des nouvelles caractéristiques des tableaux entrées-sorties mondiaux. Les variations du contenu factoriel du commerce sont conditionnées par la place des pays dans les chaînes de production mondiales. Le chapitre 2 analyse les liens entre les relations diplomatiques et le commerce à la lumière de l'interdépendance croissante entre pays découlant de l’internationalisation des chaînes de production. Conjointement avec Julian Hinz, nous montrons, grâce à une nouvelle mesure d’un choc diplomatique, que l’impact de ce choc sur le commerce dépend crucialement du type de bien considéré. Enfin, dans le chapitre 3 co-écrit avec Julian Hinz, nous introduisons une nouvelle mesure empirique des langues parlées à l’aide des données de Twitter. Nous l’utilisons ensuite pour évaluer l’incidence de la diversité des langues sur le commerce et le revenu réel en Europe<br>In this dissertation, I contribute to the thriving empirical literature in international trade by looking specifically at the international fragmentation of production and non-traditional trade costs. In chapter 1, using the new features of global input-output tables, I quantify the impact of the recent changes in foreign input use on the factor content of trade. I found that the changes in the factor content of trade are driven by each country position in the global supply chains. The chapter 2 analyzes the links between political relations and trade in light of the growing interdependency between countries. In this joint work with Julian Hinz, using a new proxy fora negative shock to political relations between countries, we show that the impact of such a negative shock is crucially heterogeneous across traded goods. Finally, in chapter 3 co-authored with Julian Hinz, we introduce a new measure for spoken languages based on Twitter data. We then use this measure to evaluate the effect of changes in language diversity on trade and real income in different locations in Europe
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Мельник, Леонід Григорович, Леонид Григорьевич Мельник, and Leonid Hryhorovych Melnyk. "Environmental costs of production as the ground of economic decisions making." Thesis, Видавництво СумДУ, 2005. http://essuir.sumdu.edu.ua/handle/123456789/8352.
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Почепцова, А. І. "Організація і методика обліку та аудиту виробничих витрат". Master's thesis, Сумський державний університет, 2021. https://essuir.sumdu.edu.ua/handle/123456789/86807.
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У роботі досліджено сутність виробничих витрат. Проведено аналіз організації і методики обліку та аудиту у Сільськогосподарському споживчому кооперативі «Ярославна». Основною метою цього дослідження є вивчення теоретичних аспектів та розроблення практичних рекомендацій щодо удосконалення обліку виробничих витрат. Ключові слова: витрати, виробничі витрати, аудит виробничих витрат, внутрішній контроль, класифікаці витрат виробництва, загальновиробничі витрати.<br>В работе исследована сущность производственных издержек. Проведен анализ организации и методики учета и аудита в Сельскохозяйственном потребительском кооперативе "Ярославна". Основной целью этого исследования является изучение теоретических аспектов и разработка практических рекомендаций по усовершенствованию учета производственных затрат. Ключевые слова: издержки, производственные издержки, аудит производственных издержек, внутренний контроль, классификация издержек производства, общепроизводственные издержки.<br>The essence of production costs is investigated in the work. An analysis of the organization and methods of accounting and auditing in the Agricultural Consumer Cooperative "Yaroslavna". The main purpose of this study is to study the theoretical aspects and develop practical recommendations for improving the accounting of production costs. Keywords: costs, production costs, audit of production costs, internal control, classification of production costs, overhead costs.
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Funke, Thomas Bernhard. "Biofuel production in South Africa: the games, the cost of production and policy options." Thesis, University of Pretoria, 2010. http://hdl.handle.net/2263/24639.
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The production of biofuels in South Africa has evolved very slowly and at present there are only a handful of plants producing some derivative of biofuel. The lack of commitment from government and the utter information distortion under which the current policy framework was developed have largely contributed to the current state of affairs. The manner in which the current policy framework was formulated based on the available information has impacted negatively on the development of the industry and it is hypothesised that had a better and more comprehensive analysis process been followed, the framework would be of such a nature that the industry could be sustainable in the long run. The study examines the policies and policy development process that have taken place in other biofuel producing countries and investigates the various policy instruments that are in use in these industries. The study further explores the interactions of industry role players at both government and producer level while attempting to explain the factors that could have caused their deviation from the rational and expected path of strategies and actions. In both games, each at a different level, the resultant Nash Equilibrium changes and prevailing strategies indicate that it is not in the role player's interest to commit to the industry. The government departments involved in formulating the biofuel policy seem to be uninformed and hence choose a low support route while oil companies consistently choose not to invest in capacity and biofuel refiners find their Nash Equilibrium at high levels of investment. A decision tree is formulated to conduct an in-depth review of the current level of profitability of proposed and current projects with specific reference to current legislation. The decision tree unpacks the current economic environment in the industry and identifies various factors that are crucial to the long-term development and growth of the industry. Based on this comprehensive survey of the industry and a detailed comparison of various production costs, together with the design of the game theoretic framework, a conceptual policy framework is designed and it is proposed that this replaces the current biofuel strategy. The new policy framework establishes its sustainable structure based on facts, detailed figures and existing project information. The framework is based on a more sustainable policy structure that combines elements of rural development with the economics that are required in order for the industry to be sustainable in the long run. Unlike the official government biofuels policy, the Industrial Biofuels Strategy, this proposed policy framework takes the industry's and role players' requirements into account and is designed in such a way that government targets and goals are accomplished. It is hypothesised that the implementation of this comprehensive policy framework will assist in the establishment of a successful and sustainable biofuels industry. Copyright<br>Thesis (DCom)--University of Pretoria, 2011.<br>Agricultural Economics, Extension and Rural Development<br>unrestricted
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THATH, Rido. "Factors Affecting Cost Efficiency of Cambodian Rice Farming Households." 名古屋大学大学院国際開発研究科, 2014. http://hdl.handle.net/2237/20952.
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Lincoln, Andrew R. "Development of a dynamic costing model for assessing downtime and unused capacity costs in manufacturing." Thesis, Georgia Institute of Technology, 2013. http://hdl.handle.net/1853/49099.
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While costing methods have developed over time, they are often static in nature and ill-suited to the dynamic nature of production lines. Static costing systems are often developed for long-term analysis. Due to this, they lack the ability to aid short-term decision-making. In addition, the use of averaged data prohibits a static costing system from accurately tracing the cost effects of changing system behavior like random downtime events. A dynamic costing system, however, can capture the cost effects of changing system behavior in a manner that can aid short-term operational management.
The proposed methodology is a dynamic activity-based costing method that relies on real-time production line data to track costs, specifically the added costs of unused capacity and downtime events. The methodology aims to trace these costs to responsible cost centers on the production line to give a better representation of the total cost of production, specifically in regards to normal production costs, added downtime costs, and added costs from unused capacity. In addition to monetary costs, the methodology provides a framework for tracking environmental costs, such as energy use, in order to aid plant managers with determining the environmental impact of their operations.
The methodology addresses a gap between activity-based costing and downtime costing by combining the two under a single methodology. It traces both monetary and environmental costs to cost centers on the manufacturing line to aid continuous improvement efforts and the allocation of resources. By using real-time data, the methodology alerts management to changing system performance in a shorter time frame than static costing systems.
The methodology will be shown in a case study of an automotive assembly plant. The case study will model the resource use of an automotive paint shop and trace this resource use to line segments in order to highlight areas of possible improvement.
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Olsen, Andrew A. "Evaluation of the impact of site development costs on projections of ethanol production cost." 1996. http://catalog.hathitrust.org/api/volumes/oclc/36050226.html.
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Thesis (M.S.)--University of Wisconsin--Madison, 1996.<br>Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 101-108).
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"Joint control of emissions permit purchase and production in presence of fixed purchase costs." 2012. http://library.cuhk.edu.hk/record=b5549534.
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碳排放权和其他生产投入类似，是很像大宗商品投入的生产要素。然而，参与碳交易的公司只需要在某个时间，比如一年的结尾实现碳排放权限的减量。碳排放的另一个重要特点是不可忽略的固定交易成本。本文试图揭示参与碳交易的企业应该如何优化协调其生产以及碳排放权的采购决策，以尽量减少其在长期成本。在每个阶段，该公司基于已有的排放权，波动的市场价格和库存水平决定其排放权的购买数量和生产量。我们给出了最优的联合决策结构特征: 最优排放权采购欢是状态依赖型的(s，S)型决策。生产决策基本上是状态依赖型的基库守存决策。分解的启发式计算被发现是有效的计算研究。我们解决方法是定义一类具有一类性质的二维的函数，在一个维度上定义类似K-凸函数的性质，并在另一个维度上定义类似凸函数的性质。<br>The trading of emissions permits, as an effective market-based approach for emissions control, is becoming widespread over the world. Similar to any other production input, the emissions permit is a factor of production much like commodity inputs. However, a firm participating in emissions trading has only to balance its permits at the end of a time horizon, say one year. Another key feature of permit trading is the existence of non-negligible, fixed, transaction costs. This paper attempts to shed light on how such a firm should optimally coordinate its production and permit purchasing decisions in order to minimize its total cost in the long run. In each period, the firm has to decide on its permit purchase quantities and production levels based on its on-hand permit and inventory levels as well as the market-prevalent permit price. The latter evolves as a Markov process and the firm also faces random demand. We characterize the optimal joint policy structure: an optimal purchase policy is of the state-dependent (s, S) type and an optimal production decision nearly follows a state-dependent base-stock form. A heuristic based on decomposition is found to be effective from computational studies. Our enabling technique is the identification of a class of two-dimensional functions that in one dimension it looks like K-convex and in another it is similar to convex.<br>Detailed summary in vernacular field only.<br>Yuan, Quan.<br>Thesis (Ph.D.)--Chinese University of Hong Kong, 2012.<br>Includes bibliographical references (leaves 74-84).<br>Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web.<br>Abstract also in Chinese.<br>Abstract --- p.i<br>Abstract in Chinese --- p.ii<br>Acknowledgements --- p.iii<br>Contents --- p.vi<br>List of Tables --- p.viii<br>List of Figures --- p.ix<br>Chapter 1 --- Introduction --- p.1<br>Chapter 1.1 --- Motivation --- p.1<br>Chapter 1.2 --- Purpose of the Work --- p.3<br>Chapter 1.3 --- Structure of the Work --- p.4<br>Chapter 2 --- Literature Review --- p.6<br>Chapter 3 --- Formulations --- p.10<br>Chapter 4 --- A New Class of K-convex Functions --- p.13<br>Chapter 4.1 --- A Class of K-Convex Functions --- p.13<br>Chapter 4.1 --- Convex Functions --- p.13<br>Chapter 4.1.2 --- K-convex Functions in R¹ or Z¹ --- p.15<br>Chapter 4.1.3 --- K-convex Functions in R[superscript n] or Z[superscript n] --- p.18<br>Chapter 4.1.4 --- C²(K) Functions --- p.19<br>Chapter 4.2 --- Z¹ Policies --- p.24<br>Chapter 4.3 --- Appendix of Chapter 4 --- p.27<br>Chapter 5 --- Optimal Policy --- p.43<br>Chapter 5.1 --- A Transformation --- p.43<br>Chapter 5.2 --- Policy Characterization --- p.44<br>Chapter 5.3 --- Appendix of Chapter 5 --- p.48<br>Chapter 6 --- Heuristic and Lower Bound --- p.57<br>Chapter 7 --- Numerical Study --- p.61<br>Chapter 7.1 --- Parameter Setups --- p.61<br>Chapter 7.2 --- Non-monotone Trends in Optimal Policy --- p.63<br>Chapter 7.3 --- Heuristic Performance --- p.65<br>Chapter 8 --- Concluding Remarks --- p.72<br>Bibliography --- p.74