Relevant bibliographies by topics / Costing (cost calculation)

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Costing (cost calculation)'

Author: Grafiati
Published: 4 June 2021
Last updated: 9 February 2022

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Journal articles on the topic "Costing (cost calculation)"

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Maliki, Alfian, and Heru Satria Rukmana. "Calculation of Cost of Production Using the Job Order Costing Method Against Determination of Selling Prices at PT OTO Media Kreasi." Neraca : Jurnal Akuntansi Terapan 1, no. 2 (2020): 103–25. http://dx.doi.org/10.31334/neraca.v1i2.860.

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PT Oto Media Kreasi is a service company engaged in the field of interior and exterior design bodies, producing based on orders or projects. The calculation of the cost of production at PT Oto Media Kreasi plays a role in determining the selling price, which affects the company's profit.The purpose of this study is to determine the calculation of the cost of production as well calculation in determining the selling price with the method applied by PT Oto Media Kreasi, also to find out the calculation of the cost of production as well as the calculation in determining the selling price using th
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Khoruzhy, Lyudmila Ivanovna, Yury Nikolaevich Katkov, and Anastasiya Alekseevna Romanova. "Use of target-costing and kaizen-costing to ensure effective cost management in interorganizational relations of agribusiness organizations." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 11 (November 1, 2020): 24–34. http://dx.doi.org/10.33920/sel-11-2011-03.

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The article, based on the theoretical analysis, gives definitions of inter-organizational cooperation, inter-organizational management accounting, cost calculation system within the framework of interorganizational relations. Peculiarities of calculation of cost of interorganizational cooperation are disclosed, accounting practices of target-costing and kaisen-costing calculating system are described. The advantages of introducing and using inter-organizational accounting and a cost calculation system based on target costing and kaisen costing have been identified. Possible problem areas are i
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Bariyah, Binti Ro’isatul, and Hwihanus Hwihanus. "PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI (STUDI KASUS PADA PENGRAJIN SANDAL DESA BERBEK)." JEA17: Jurnal Ekonomi Akuntansi 5, no. 2 (2020): 77–88. http://dx.doi.org/10.30996/jea17.v5i2.4280.

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ABSTRACTThis study aims to determine how to apply the calculation of activity based costing in determining the cost of goods manufactured and how to compare the cost of goods manufactured using traditional methods and activity based costing methods. This study used descriptive qualitative method. The data used are qualitative data in the form of company identity and quantitative data related to the company's production costs. Data collection was carried out by observation and interviews.The results showed the calculation of the cost of goods manufactured at UD. Karimunjawa Perkasa with the tra
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Anggreani, Sintia, and I. Gde Sudi Adnyana. "Penentuan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada UKM Tahu AN Anugrah." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 1 (2020): 9–16. http://dx.doi.org/10.37641/jiakes.v8i1.290.

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Cost of Goods Manufacture is an important component that must be calculated by the company in order to determine the selling price of the product. SMEs are often wrong in calculating the Cost of Goods Manufacture they do. One of the mistakes made by SMEs in calculating the Cost of Goods Manufacture is that the calculations carried out are very simple and do not specify all costs used in the production process to produce a product. This study aims to analyze (1) the calculation of the Cost of Goods Manufacture in SMEs Tahu AN Anugrah , (2) the determination of Cost of Goods Manufacture with the
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Andri Ikhwana and Saepul. "Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Peci." Jurnal Kalibrasi 15, no. 2 (2017): 72–84. http://dx.doi.org/10.33364/kalibrasi/v.15-2.522.

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This research was conducted in PD. Al-Iman, a business engaged in the production of peciand located in Kp. Ciranyang, Ds. Mekarjaya, Kec. Bayongbong Garut. This study aims to analyzehow the calculation of cost of production is applied. The calculation of the cost of production is usingthe full costing method and the costing variable of the difference between the two methods calculation,and for the determination of the selling price the method used in this research is the cost plus price(cost plus pricing method). The results showed that there are differences in the calculation of cost ofgoods
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Khoirunnisa, Ni'ma, and Siti Achiria. "Model Perhitungan Biaya Produksi Islami Menggunakan Metode Variable Costing (Studi Kasus Usaha Susu Shi Jeckex Cabang Jogja)." JESI (Jurnal Ekonomi Syariah Indonesia) 9, no. 1 (2019): 9. http://dx.doi.org/10.21927/jesi.2019.9(1).9-19.

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<p><em>Every company is required to run its business very well. The success of a company is very much determined by the accuracy and ability of the leader in managing the company. Production costs are one part of the internal steps that must be taken in increasing efficiency. In Islam there is a classification of costs before calculating production costs because not all funds that come out are calculated as production costs. The company can exercise control over activities that do not add value, which refers to cost control to be effective by applying Variable Coasting methods. Bec
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Kamasih, Jimmy, David P. E. Saerang, and Lidya Mawikere. "ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE TRADISIONAL DAN ACTIVITY BASED COSTING (ABC) PADA UD. CELLA CAKE DAN BAKERY MANADO." ACCOUNTABILITY 4, no. 2 (2015): 28. http://dx.doi.org/10.32400/ja.10522.4.2.2015.28-40.

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Activity Based Costing System can provide information for the better of cost calculation and can assist management to manage the company efficiently and gain a better understanding on competitive advantages, strengths, and weaknesses of the company. So that with Activity Based Costing can present carefully the information of cost product and accurately to the interests of management and comparing the cost calculation of production by using traditional methods and Activity Based Costing (ABC) at UD. Cella Cake and Bakery Manado. The purpose of this study was to determine the cost calculation of
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Putra, Cokorda Gde Bayu. "SIMULASI PERHITUNGAN ACTIVITY BASED COSTING SEBAGAI ALTERNATIF PENENTUAN HARGA POKOK PRODUK." Widya Akuntansi dan Keuangan 2, no. 1 (2020): 52–61. http://dx.doi.org/10.32795/widyaakuntansi.v2i1.540.

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Competition in the manufacturing industry encourages various companies to think about strategies for determining the cost of production that is appropriate and accurate. The accurate calculation of the cost of production has an impact on determining an increasingly competitive selling price. This article tries to describe how companies engaged in convection to calculate the cost of production based on Activity Based Costing. The method used in this article is a qualitative method by calculating case studies on quantitative paradigm and comparing the calculation of conventional production costs
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., Iriyadi. "The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor." Jurnal Akuntansi Bisnis dan Ekonomi 5, no. 2 (2019): 1423–32. http://dx.doi.org/10.33197/jabe.vol5.iss2.2019.312.

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The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable cost
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Yulianti, Ika, Endah Masrunik, Anam Miftakhul Huda, and Diana Elvianita. "IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP." eBA Journal: Journal Economics, Bussines and Accounting 4, no. 2 (2018): 43–55. http://dx.doi.org/10.32492/eba.v4i2.613.

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This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is m
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Dissertations / Theses on the topic "Costing (cost calculation)"

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Drahoňovský, Milan. "Activity Based Costing v procesně řízené společnosti." Doctoral thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-203754.

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ABC is a methodology for calculating of the costs of activities in the organizations. This methodology has a very precise explicitness on the actual used costs. ABC is a methodology that is used mainly in foreign corporations in the private ownership. Its use in the state and their subordinate organizations established in foreign companies is very small and almost not used in domestic organizations. Accurate knowledge of the costs of the various company activities could be crucial in the long term view and directs the organization to success or to failure. In the private sector are costing mec
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Műller, Tomáš. "Studie kalkulačního systému v inženýrské organizaci." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222214.

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The goal of the submitted thesis is to analyse and improve current costing methods in a chosen engineering company. The theoretical part is devoted to definition of notions – cost types, segmentation of cost and then contains summary of costing technique and costing method. The theoretical analyse is centered on questions about costing in engineering company. The practical part describes company, his organization structure, processes and his productions. Further in the practical part is created analyse of current way costing of order and innovation suggestion. In the conclusion is cognisance e
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SILVA, JOSE LIMA DA. "MODEL OF COST CALCULATION OF OIL OFF - LOADING FROM THE CAMPOS BASIN - RJ STATE, USING THE ACTIVITY BASED COSTING TECHNIQUE." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2005. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=7993@1.

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Este trabalho apura os custos do escoamento de óleo na operação de exploração e produção da Petrobrás na Bacia de Campos. O desenvolvimento do tema está baseado na forma que a operação é executada, tanto por navios aliviadores quanto por dutos submarinos; e os custos são tratados ao longo da operação, alinhados com as estruturas das organizações envolvidas com o escoamento, também chamado offloading. O objetivo deste trabalho é propor uma metodologia de cálculo do custo de escoamento, relacionando as operações desenvolvidas com as várias parcelas no processo de escoamento, dentro da ap
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Uttendorfská, Klára. "Hodnocení kalkulačního systému konkrétního podniku a návrh na jeho zlepšení." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-194022.

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This diploma thesis is concerned with costing. The purpose of this study is to evaluate the current costing system of the chosen agricultural company and propose a solution leading to its improvement. The thesis consists of a theoretical and analytical part. Divided into several subchapters, the theoretical part describes the previous observations related to this issue. The analytical part at first concisely characterizes the branch of agriculture, then introduces the analyzed company and describes its costing system. The practical part concludes by proposing the steps to improve the current c
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Heroudek, Jiří. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222907.

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This Master‘s thesis is focused on cost analyses and cost management in FEI Company. Theoretical part describes basic and advanced cost model and their usage for efficient cost management. Practical part deals with analyses of calculation method for standard costing and life cycle costing. As a part of these analyses, some recommendations are provided to make cost calculations more accurate.
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Matelová, Bohdana. "Kalkulace výrobních nákladů ve firmě LEXMARK, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222345.

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MATELOVÁ, B. Kalkulace výrobních nákladů společnosti Lexmark, Brno. 2009 This thesis deals with the analysis of the Price sheet used by company Lexmark and based on this analysis I recommend the potential changes of this Price sheet. The price sheet is a tool for the re-invoicing of production cost between Lexmark and production subcontractors. The first part is dedicated to the theory of cost management. The next part is practical. I present the company Lexmark, describe the structure of Price sheet, production costs and cost calculation for all types of products. I close the practical part w
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Zadražil, Vojtěch. "Analýza a návrh kalkulačního systému v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222841.

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This diploma thesis deals with analysis and design of corporate tracing policy. The main goal of the work is to describe calculations as an auxiliary tool for base-point pricing and for the fixing of company costs its management and efficiency. In the theoretical part diverse calculation systems currently used in companies are defined. Further, all kinds of expenses occuring in a firm are characterized. The practical section´s concern is costing of forgings produced in company Moravské kovárny, a.s. The origin of price of particular forgings and the costs that rise in this company are analyzed
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Yablonskyy, Yevhen. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223677.

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The diploma thesis is focused on costs, calculation and primarily analysis of calculation systems and formula. The thesis is divided into two main parts – theoretical and practical part. The theoretical part is focused on explanation between financial and management accounting, description of basic terms and expense classification. Attention is given to system of calculation, its items, and calculation formula. Mention belongs to modern access of calculation – ABC. Practical part is focused on company Prefa Brno a.s., which main part of business is production and sale of building products and
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Havlová, Petra. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223935.

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The aim of the thesis, which is divided into a theoretical and a practical part, is to describe and analyze the current tendency in a company’s cost management, and suggest a precaution leading to an improvement. The theoretical part compiles the classification of costs, calculations, and tools and processes of cost management. The practical part then describes cost management in the analyzed company. Both vertical and horizontal financial analysis are rendered – from the analyses, precautions are defined, as well as cost items, which are suggested to be paid attention to.
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Gazda, Štefan. "Riadenie nákladov na IS/ICT vo vybranej spoločnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-165055.

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The thesis is focused on IS/ICT cost management. The purpose of this thesis is to create an IS/ICT cost model based on the principles of managerial method ABC (Activity Based Costing) for business informatics of selected company. The theoretical part is focused on costs in IS/ICT, their classification and management, with the analyze of the reasons for continuous growth of IS/ICT cost management. A significant part of this section is a characteristic of ABC method and a description of different phases in creation of ABC model. The practical part of the thesis presents a selected company, its b
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Books on the topic "Costing (cost calculation)"

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Phillips, Patricia. Data conversion: Calculating the monetary benefits. Pfeiffer, 2008.

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Allison, Diana. Estimating and Costing for Interior Designers. 2nd ed. Bloomsbury Publishing Inc, 2021. http://dx.doi.org/10.5040/9781501361081.

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Math is an essential component of the interior design profession. Estimating and Costing for Interior Designers, Second Edition, teaches readers a logical process for calculating materials and estimating the costs of installed products based on their math calculations. Fully updated and revised, this book utilizes step-by-step examples and worksheets to simplify the math used in the interior design field. Sample problems and exercises take the calculations of quantities needed one step further to actually applying material and labor costs, in order to discover the installed costs of the specif
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Phillips, Patricia. Data Conversion: Calculating the Monetary Benefits. Center for Creative Leadership, 2008.

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Phillips, Patricia. Data Conversion: Calculating the Monetary Benefits. Center for Creative Leadership, 2016.

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Phillips, Patricia. Data Conversion: Calculating the Monetary Benefits (Measurement in Action). Pfeiffer, 2008.

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Book chapters on the topic "Costing (cost calculation)"

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Silva, Michele Mendes Hiath, and Saulo Barbará de Oliveira. "Proposal to Implementation Time-Driven Activity Based Costing (TDABC) for Calculation of Surgical Procedure Costs of a Medium-Sized Teaching Hospital." In Proceedings of the International Conference on Information Technology & Systems (ICITS 2018). Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73450-7_19.

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Charalabidis, Yannis. "Governmental Service Transformation through Cost Scenarios Simulation." In Handbook of Research on E-Business Standards and Protocols. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-4666-0146-8.ch036.

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Formal methods for measuring the impact of interoperability on digital public services is emerging as an important research challenge in electronic government. The eGOVSIM model that is described in this chapter aims to provide administrations with a tool to calculate the gains from digitising and making interoperable services for citizens and businesses. The chapter presents existing methods for calculating the cost of services for the administration and the service consumers, such as the Standard Cost Model (SCM) and the Activity Based Costing (ABC). Then it goes on presenting a toolset for analytical cost calculations based on the various process steps and the information needs of each governmental service. The eGOVSIM toolset supports the definition of several service provision scenarios, such as front/back office system interoperability, cross-system or cross-organisational interoperability allowing the calculation of time, effort and cost elements, and relevant gains from the application of each scenario. Application results for two cases / scenarios are also presented, so that the reader can see the applicability and overall value of the approach. Lessons learned and future research directions for service cost estimation are also described.
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Kennedy, Carol Kahan, and Maureen Hinkley. "Costs of E-Learning Support." In Web-Based Education. IGI Global, 2010. http://dx.doi.org/10.4018/978-1-61520-963-7.ch093.

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Understanding the costing of e-learning informs decision-making on how to support the development and implementation of teaching and learning technologies in higher education. This paper describes costings and processes in a central e-learning support service that is especially applicable to face-to-face universities that use e-learning in a blended or supplemental mode. We differentiate three types of costs: infrastructure costs that are less sensitive to variation in the complexity of e-learning strategies, and edevelopment and e-delivery coststhat are directly related to the nature of the strategies used. Using actual data from a three-year e-learningsupport project (e3Learning) with 139 sub-projects, the paper illustrates how the calculations promote an understanding of e-learning in the following four dimensions: 1) total cost of running an e-learning support service, 2) individual costs attributable to each of the sub-projects, 3) ‘price-tags’ of e-learning strategies, and 4) initial exploration of the cost-effectiveness issue.
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Üç, Mustafa, and Cemal Elitaş. "Life Cycle Costing for Sustainability." In Advances in Environmental Engineering and Green Technologies. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9723-2.ch005.

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Life cycle costing supports sustainability by stressing the costs not only in the production and selling phases but also considering the costs which are incurred after the sale of the products. This chapter reveals main characteristics of life cycle costing as follows: Life cycle costing also includes production costs which are; (a) research and development costs, (b) marketing, selling, distribution and design costs, (c) and also user costs. User costs have three dimensions: transaction costs, maintenance costs, and disposal costs. Therefore one can simply assert that life cycle costing has a broader approach in the calculation of the costs compared to other conventional costing systems. After introducing the main characteristics and basic definitions of life cycle costing, this chapter will discuss the implementation of life cycle costing in comparison with other conventional costing systems. Following this, we will analyze the link between life cycle costing, waste management and sustainability. Overall review will be done in the conclusion.
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Üç, Mustafa, and Cemal Elitaş. "Life Cycle Costing for Sustainability." In Waste Management. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1210-4.ch051.

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Life cycle costing supports sustainability by stressing the costs not only in the production and selling phases but also considering the costs which are incurred after the sale of the products. This chapter reveals main characteristics of life cycle costing as follows: Life cycle costing also includes production costs which are; (a) research and development costs, (b) marketing, selling, distribution and design costs, (c) and also user costs. User costs have three dimensions: transaction costs, maintenance costs, and disposal costs. Therefore one can simply assert that life cycle costing has a broader approach in the calculation of the costs compared to other conventional costing systems. After introducing the main characteristics and basic definitions of life cycle costing, this chapter will discuss the implementation of life cycle costing in comparison with other conventional costing systems. Following this, we will analyze the link between life cycle costing, waste management and sustainability. Overall review will be done in the conclusion.
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Özcan, Ahmet. "Implementation of Time-Driven Activity-Based Costing System in the Manufacturing Industry." In Management Accounting Standards for Sustainable Business Practices. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0178-8.ch015.

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In the current business environment, the costing system used within the firms has prominent impact on strategic decisions. High-quality cost data significantly increases the quality of firms' strategic decisions. The activity-based costing system has failed to satisfy the needs of firms operating in the competitive economic environment. The time-driven activity-based costing system is the developed version of activity-based costing system. Time-driven activity-based costing system is one of the most sophisticated costing systems that enable firms to accurately calculate the cost of goods and services. Time-equations are used in time-driven activity-based costing system to estimate the time consumed by each activity. This chapter aims to discuss main dynamics of time-driven activity-based costing system and provides an illustration of this costing system in the manufacturing industry. The case study demonstrates that time-driven activity-based costing system is useful in calculating idle capacity cost.
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Afonso, Paulo, and Victor J. Jiménez. "Costing Systems for Decision Making under Uncertainty Using Probabilistic Models." In Analyzing Risk through Probabilistic Modeling in Operations Research. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9458-3.ch010.

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One measure of organizations' performance is the cost of products, as this may indicate the level of efficiency and contribute to define the business strategy of the firm. Nevertheless, companies face an increasingly fast-changing environment where the variability in processes, products, technology, prices, among other variables affect the performance of the organization. Particularly, given such changing environment, product and service costs may be changing over time. In this context, deterministic models for costing systems might be inappropriate. Thus, this chapter proposes a model for calculating costs which considers the variability of endogenous and exogenous cost variables. It uses the logic of a Two-Stage costing model and Monte Carlo Simulation. The proposed model may allow to some extent to predict the risk associated with the variability in costs and support the necessary steps which should be taken to better manage such risk, whether from the point of view of processes rationalization and of cost management.
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Daley, David, Rasmus Højbjerg Jacobsen, Anne‐Mette Lange, Anders Sørensen, and Jeanette Walldorf. "The Calculation of Private and Social Costs." In Costing Adult Attention Deficit Hyperactivity Disorder. Oxford University Press, 2015. http://dx.doi.org/10.1093/acprof:oso/9780198745556.003.0010.

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"Game 40 St Trinians - Costing maze: calculating product costs." In Financial Games for Training. Routledge, 2018. http://dx.doi.org/10.4324/9781351158244-50.

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"ters or direct labor hours). This method allowed cost prices to be determined at each successive stage of the production process. The addition of the charges incurred at one level of production to the previous charges provided the cost of the product at that par­ ticular production level. However, since the method did not pro­ vide the original breakdown of the various cost components, com­ ponents had to be recomputed on a separate schedule. The homo­ geneous sections method was adopted in the plan for cost compu­ tations because it allowed precise calculations, and afforded great possibilities of application to various situations. Another characteristic related to product costing introduced in the French Plan was the use of mirror or contra-accounts which allowed product costs to be computed without altering expense accounts. In fact, charges were debited to the appropriate cost accounts by crediting contra-accounts, which preserved the infor­ mation registered in financial accounting’s expense accounts while ensuring the identity of the information carried from financial accounts to cost accounts. Second, the rational classification (discussed in the next sec­ tion) which had developed in France in the 1920s [CNOF, 1946, p. 46] and which, by the 1940s, had been widely adopted by the majority of French enterprises for their balance sheets [CNOF, 1946, p. 23] inspired the 1942 Plan's standard balance sheet. How­ ever, the rational classification was not retained for the 1942 Plan’s chart of accounts since it was inspired by the German chart. The 1942 Plan was mainly criticized for its lack of logic and its complexity, and for being overly oriented toward the determi­ nation of financial results for external purposes, and of product costs for internal and external pricing of products. Not enough attention was paid to the role of accounting in the daily manage­ ment of operations [Brunet, 1951, pp. 252-253]. The other major criticism addressed to the Plan concerned the duality of the operations account and the profit and loss ac­ count, stemming from the possibility of classifying expenses either by nature or by function depending on whether the cost classes (5, 6 and 7) were used or not. This situation deprived national ac­ countants of valuable information needed in the preparation of national accounts [Brunet, 1951, p. 2521. As will be seen in a later section, this criticism was taken into account in the drafting of the 1947 Plan. An official adaptation of the 1942 Plan was only produced for the aeronautic industry. However, Brunet [1951, p. 254] mentions that a number of major companies also adopted the general plan,." In Accounting in France (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-42.

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Conference papers on the topic "Costing (cost calculation)"

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Mundung, Anie V., Anthonius A. Tandi, Farida I. S. Wakidin, Esrie A. N. Limpeleh, and Barno Sungkowo. "Comparative Analysis of the Wooden House Production Principal Cost Calculation Using the Full Costing and Variable Costing Method." In First International Conference on Applied Science and Technology (iCAST 2018). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200813.037.

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Rizki, Novia, and Dwi Hartanti. "Analysis of Cost Calculation System at X Hospital based on Traditional Costing and Time Driven Activity based Costing: Study at Unit Cost Hemodialysis Services." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009504010791084.

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Danisˇka, Vladimi´r, Ivan Reha´k, Marek Vasˇko, et al. "Decommissioning Costing Approach Based on the Standardised List of Costing Items: Lessons Learnt by the OMEGA Computer Code." In ASME 2010 13th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2010. http://dx.doi.org/10.1115/icem2010-40136.

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The document “A Proposed Standardised List of Items for Costing Purposes” [1] was issues in 1999 by OECD/NEA, IAEA and European Commission (EC) for promoting the harmonisation in decommissioning costing. It is a systematic list of decommissioning activities classified in chapters 01 to 11 with three numbered levels. Four cost groups are defined for cost at each level. Document constitutes the standardised matrix of decommissioning activities and cost groups with definition of content of items. Knowing what is behind the items makes the comparison of cost for decommissioning projects transparen
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Kucera, Tomas. "ACTIVITY-BASED COSTING AS AN INNOVATIVE MANAGEMENT METHOD TO LOGISTICS COST CALCULATION FOR WAREHOUSING." In 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017. Stef92 Technology, 2017. http://dx.doi.org/10.5593/sgemsocial2017/15/s05.004.

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Wang, Ming-ming, and Dong-ping Han. "Strategic cost management calculation and evaluation from the view of activity-based costing method." In 2012 International Conference on Management Science and Engineering (ICMSE). IEEE, 2012. http://dx.doi.org/10.1109/icmse.2012.6414366.

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Daniska, Vladimir, Michele Laraia, and Patrick O’Sullivan. "Implementation of the International Structure for Decommissioning Costing: Examples and Related IAEA Projects." In ASME 2011 14th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2011. http://dx.doi.org/10.1115/icem2011-59313.

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In 1999, IAEA, the OECD Nuclear Energy Agency and the European Commission jointly proposed the standardised listing of decommissioning activities [1] to serve as a general basis for presentation of decommissioning costs and for promoting the harmonisation in decommissioning costing. The standardised listing of activities [1] was developed in three hierarchical levels based on analysis of typical decommissioning activities identified in various decommissioning projects. The structure [1] has been currently updated by the same organisations as the International Structure for Decommissioning Cost
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Beza´k, Peter, Vladimi´r Danisˇka, Ivan Reha´k, and Vladimi´r Necˇas. "Algorithmisation of Dismantling Techniques in Standardised Decommissioning Costing Using the Standardised Cost List." In ASME 2009 12th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2009. http://dx.doi.org/10.1115/icem2009-16201.

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Recently developed computer code OMEGA for evaluation and optimisation of decommissioning options implements the standardised cost structure (IAEA, OECD/NEA, EC, 1999) as the universal structure [PSL] for calculation and optimisation of decommissioning scenarios. One of the groups of decommissioning activities is the dismantling of systems and structures. These activities variously depend on the complexity of dismantled systems, e.g. reactors, equipment of the primary systems or standard components like pipes, valves, motors, tanks etc. Type and extent of decommissioning activities depends als
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Danisˇka, Vladimir, Ivan Rehak, Marek Vasko, Jozef Pritrsky, Peter Bezak, and Kristina Kristofova. "Decommissioning Cost Calculation Code Based on Proposed Standardised List of Items for Costing Purposes With Integrated Material and Radioactivity Flow Control and Integrated Cost Allocating System." In ASME 2003 9th International Conference on Radioactive Waste Management and Environmental Remediation. ASMEDC, 2003. http://dx.doi.org/10.1115/icem2003-4824.

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In 1999 was issued commonly by EC, IAEA and OECD the document “A Proposed Standardised List of Items for Costing Purposes in the Decommissioning of Nuclear Installations” (PSL). The main aim of this document was to establish a standard platform for structure of presented decommissioning costs. The decommissioning costs calculated in various projects have in general different structure and for presenting the decommissioning costs in PSL structure, additional recalculation or rearrangement of data are needed. This can increase the uncertainty of data or it is not sure if they really reflect the
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Mohd Nordin, Ahmad Syahmi, and Ahmad Fateh Mohamad Nor. "Development of Graphical User Interface (GUI) Platform for Sizing A Grid-Connected Photovoltaic (PV) System." In Conference on Faculty Electric and Electronic 2020/1. Penerbit UTHM, 2020. http://dx.doi.org/10.30880/eeee.2020.01.01.003.

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The research presented in this project focuses on the development of a Graphical User Interface (GUI) platform for sizing a grid-connected Photovoltaic (PV) System. The GUI is designed to have the capability to sizing the load consumption and determine the usage of every component for the grid-connected PV system, costing and return on investment (ROI). System sizing is vital because to ensure all the equipment that is used not producing extra energy needed which related to the costing and ROI. This GUI can show all the procedures system sizing from load consumption until the return on investm
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Maryanti, C. Susi, Roesfiansjah Rasjidin, Semerdanta Pusaka, and Arief Kusuma Among Praja. "Implementation of Activity based Costing System in Real Price Calculation of Cost of Goods Manufactured for the Determination of the Selling Pricing for Start-up Business: Fruit Combining." In International Conference Recent Innovation. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009951127062712.

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