Academic literature on the topic 'Costing Management Method (CMM)'
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Journal articles on the topic "Costing Management Method (CMM)"
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ABIO, Tom Imaerele. "Information & Communication Technology and Management Accounting Practices: Evidence from Listed Industrial Goods Firms in Nigeria." Global Journal of Research in Business Management 3, no. 3 (2023): 26–41. https://doi.org/10.5281/zenodo.7979709.
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The study investigated the relationship between information & communication technology systems and Management Accounting Practices of quoted manufacturing companies in Nigeria within the period of 2010 -2019. The specific objectives were to investigate the relationship between Management Information System (MIS) and Costing Management Method (CMM); and Budgeting Management Method of quoted manufacturing companies in Nigeria, and investigate the relationship between Decision Support System (DSS) and Costing Management Method (CMM); and Budgeting management method. Nomothetic and idiographic Philosophy was adopted while a cross-sectional survey was employed. The population of the study was thirteen (13) companies quoted in Nigerian Exchange as of September 2020 in the industrial goods manufacturing sub sector. The unit population was the staff from departments such as Finance and Accounts, Procurements, Operations, and Information and communication Technology (ICT) departments, focusing on top management, middle management and functional management levels. Using purposive sampling technique seven (7) of the quoted companies were chosen for the study. 84 copies of questionnaire were used for data gathering. Descriptive statistics and Spearman’s Rank Order Correlation Coefficient, statistics was used for data analysis. The result of the study shows that management information system has a very strong and significant relationship with costing management method and budgeting management method of quoted industrial goods manufacturing companies in Nigeria; Decision support system has a very strong and significant relationship with costing management method and budgeting management method as well. The study concluded that information & communication technology system has a very strong relationship with management accounting practices of manufacturing companies in Nigeria. The study recommends among others that industrial goods manufacturing companies should be encouraged to go fully computerized thereby changing from the traditional management accounting systems to the contemporary systems, this way they would be able to compete with other businesses globally given the trend in globalisation and computerization of operations in this contemporary times. Also they should focus on the development of Decision support systems since this system is very useful for the strategic managers in modelling and forecasting for easy decision making. This would enable them make strategic decisions in the company quickly.
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Dr, Abdel Monem Ghrairi. "THE ABC/ABM METHOD: A NEW PERSPECTIVE." Manager-TheBritishJournalof AdministrativeManagement 57, no. 145 (2021): 148–52. https://doi.org/10.5281/zenodo.5976938.
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<strong>ABSTRACT</strong> This paper aims at showing that the traditional cost calculation methods no longer match the current principles of global economic competition, which bears now on the structure of costs, period of recognition, information structure and value. The Activity-based Costing (ABC) method, the most mediatized of management methods, presents the advantage of identifying the areas where waste originates. These areas are often activities with low added value, where unused capacities are considered in the constitution of costs. Then, this paper proposes to integrate this method with the EVA method and casts a new perspective on how financial performance of companies is measured. <strong>REFERENCES</strong> Berliner, C. and Brimson, J.A., (1988), “Cost management for today's advanced manufacturing” (Le cout du management pour la production avancé d’aujourd’hui) – in CAM-I Conceptual design (Modèle conceptuel), Harvard Business School Press, Boston Cooper, R., (1990), “Elements of Activity-Based Costing”, Emerging Practices in Cost Management. (Eléments d’activité basés sur le coût – pratiques d’urgence dans le coût du management) Boston : Warran Gorham & Lamont Cooper. R. and Kaplan, R.S., (1991), The design of cost management systems”, (Le modèle des systèmes management des couts) Text, cases and Readings, Enlewood Cliffs, PrenticeHall Iacob, C., “Contabilitate analitica ş die gestiune”(1998), (Comptabilite analytique et de gestion) Edition Tribuna Economica, Bucuresti, 1998, pp.180-190 Iacob, C., (2006), Modeling of Cost Behavior by ABC/ABM Method, The 10th World Congress of Accounting Educators & The 3rd Annual International Accounting Conference, Istanbul, Turkey, nov. Iacob, C.,(2006), The measurement and the Evaluation of the Enterprise 's Performances form the perspective of the Accounting Nominalization in Romania. Brno International Conference on Applied Business Research, BICABR 2006, Czech republic Johnson, H.T., (1991), “Activity Based management: Past, Present, and Future”, (Activité base sur le management – passé, present et future) The Engineering Economist, Vol.36, No.2, (Spring 1991), pp.219-238 Kaplan, R.S., (1999), “Activity-Based Costing. (Activité basé sur le management) A4 of Cost management for service Industries”, (Le management du coût pour les services d’industrie) Ed.James B. Edwards. Boston : Warran Gorham & Lamont Mevellec, P., (1990), “Outils de gestion – La pertinence retrouvée”, Editions Malesherbes,pp.107 Roztocki, N and Needy, K.(1998),“An Integrated Activity-Based Costing and Economic Value Added System as an Engineering Management tool for Manufactures”, (Une activité intégrée basée sur le cout et le système ajouté de valeur économique comme une instrument management d’ingénierie pour les producteurs) ASEM National Conference Proceedings, Virginia Beach, October 1-3, pp.77-84 Roztocki, N, Valenzuela, J.F., Porter, J.D., Monk, R.M. and Needy, K.(1999), “A Procedure for Smooth Implemenation of Activity Based Costing in Small Companies”, (Une procédure pour l’implémentation simple de l’activité basé sur le cout dans les petites compagnies) ASEM National Conference Proceedings, Virginia Beach, October 21-23, pp.279- 288 Roztocki, N.,(2000), “The Integrated Activity-Based Costing and Economic Value Added information system”, (L’activité intégrée basée sur le cout et le système d’informations de la valeur économique) Proceedings of the Society for Advancement of Management 2000, International Management Conference, St.Augustine, Florida, March 30 – April 1, 2000 www. alphacen.fr
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Fraga, Antonio Armando Cordeiro, José Luiz Alves, Alexsandro Bezerra Correia Bilar, and Ademir Macedo Nascimento. "Theoretical model for demonstrating costing data in Municipal health actions and services." Concilium 23, no. 20 (2023): 616–35. http://dx.doi.org/10.53660/clm-2286-23r20.
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In the public administration, actions and health services are developed and for that it is necessary to analyze the sources of financing that will be applied in public expenses. This research aimed to collect data on strategic management actions and propose a theoretical model for systematic health costs. The methodological procedures adopted were: applied research, with the objective of describing the cost system and its existing methods in the corresponding literature. At the same time, the explanatory method was practiced, in which the technical methodology used by the Ministry of Health was presented. Thus, in order to establish a theoretical model, a collective interview was carried out using the focus group technique, with the participation of the managers of the agency under analysis. And finally, techniques for recording, surveying, processing and demonstrating data and information on costs determined in municipal health services were presented.
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Berthelot, S., M. Mallet, L. Baril, et al. "P017: A time-driven activity-based costing method to estimate health care costs in the emergency department." CJEM 19, S1 (2017): S83. http://dx.doi.org/10.1017/cem.2017.219.
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Introduction: Poor physicians’ knowledge of health care costs has been identified as an important barrier to improving efficiency and reducing overuse in care delivery. Moreover, costs of tests and treatments estimated with traditional costing methods have been shown to be imprecise and unreliable. We estimated the cost of frequent care activities in the emergency department (ED) using the time-driven activity-based costing (TDABC) method. Methods: We conducted a TDABC study in the ED of the CHUL, Québec city (77000 visits/year). We estimated the cost of all potential care activities (e.g. triage) provided to adult patients with selected urgent (e.g. pulmonary sepsis) and non urgent (e.g. urinary tract infection) conditions frequently encountered in the ED. Following Lean management principles, process maps were developed by a group of ED care providers for each care activity to identify human resources, supplies and equipment involved, and to estimate the time required to complete each process. Resource unit cost (e.g. cost per minute of a nurse) and overhead rate were calculated using financial information from fiscal year 2015-16. Estimated cost of each care activity (e.g. chest X-ray) including physicians’ charges was calculated by summing overhead allocation and the cost of each process (e.g. disinfection of the X-ray machine) as obtained by multiplying the resource unit cost by the time for process completion. Results: Process maps were developed for 14 conditions and 68 ED care activities. We estimated the costs of activities (CAN$) related to nursing (e.g. urinalysis and culture triage ordering $14.70), clerk tasks (e.g. patient registration $3.40), physicians (e.g. FAST scan $20.90), laboratory testing (e.g. CBC $6.30), diagnostic imaging (e.g. abdominal CT scan $146.50), therapy (e.g. 5 mg of iv morphine $20.40), and resuscitation (rapid sequence intubation with ketamine and succinylcholine $146.40). Overall, emergency physicians’ charges, personnel salaries and overheads accounted for 38%, 22% and 16% of all ED care costs, respectively. Conclusion: Our results represent an important step toward increasing emergency physicians’ awareness on the real cost of their interventions and empowering them to adopt more cost-effective practice patterns.
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Silva, Rosilene de Lima Machado, and Joelma Pereira de Faria Nogueira. "The quality promotion of the fundamental education in a municipality from the South of the State of Minas Gerais (Brazil)." Concilium 24, no. 2 (2024): 62–80. http://dx.doi.org/10.53660/clm-2758-24b19.
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This research is part of the doctoral dissertation which had the objective of analyzing the management of the financing of public policies which ensure the far-reaching and free offering of basic education, specifically the fundamental education, of a municipality from the South of Minas Gerais (Brazil), for the purpose of assessing whether the available and managed resources have had any effect on the commonly used indicators for measuring the quality of education. In order to attain this objective, it was performed a case study, in which the data collection was held through the Transparency Portals of public bodies, interviews and surveys, and the data were analyzed by the content analysis method. The collected data were compared with the mensurable indicators which assist the promotion of the quality of education, being analyzed by the approach of the input and results. Therefore, it can be inferred from the analyze of the results that there is not an abundance of financial resources to the achievement of all the necessities of basic education, and there is no conducive planning of the costing expenditure and investing that propitiate and increase the quality of education in the medium and long term.
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Sritart, Hiranya, Tanachawan Phudin, Prasong Tosranon, and Somchat Taertulakarn. "Design and Evaluation of Web-Based Information Systems for the Medical Laboratory." International Journal of Online and Biomedical Engineering (iJOE) 19, no. 03 (2023): 48–60. http://dx.doi.org/10.3991/ijoe.v19i03.36505.
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In the medical laboratory, equipment and material management is well real-ized as one of the high-priority tasks in handling of information about the periodic quality inspection and maintenance of test equipment and other in-strument monitoring in the laboratory. Lack of managing and neglecting the equipment can result into malfunction that ends up costing more time and resources. This paper proposed a designed web-based information system in order to address the issues of managing the expensive medical equipment (ME) and various consumable medical materials (CMM) in the laboratories. In regard to data administration improvement of medical laboratories' day-to-day operations, the objective of this study is to design to complete the func-tionality and evaluate the information system based on the user specifica-tion. More than 200 initiate materials list and 50 medical equipment records were collected and transferred into the system. Three independent laborato-ries utilized the developed ME/CMM information system to evaluate its per-formance compared to the traditional system. The t-test statistical analysis was used to assess feedback surveys. The finding shows that the system pro-vides users convenience and effectiveness in handling ME and CMM; thus, our system significantly reduces the workload of staffs and inefficient costs.
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Taylor, Rebecca J., and Rod S. Taylor. "Spinal cord stimulation for failed back surgery syndrome: A decision-analytic model and cost-effectiveness analysis." International Journal of Technology Assessment in Health Care 21, no. 3 (2005): 351–58. http://dx.doi.org/10.1017/s0266462305050464.
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Objectives:The aim of this study was to develop a decision-analytic model to assess the cost-effectiveness of spinal cord stimulation (SCS), relative to nonsurgical conventional medical management (CMM), for patients with failed back surgery syndrome (FBSS).Methods:A decision tree and Markov model were developed to synthesize evidence on both health-care costs and outcomes for patients with FBSS. Outcome data of SCS and CMM were sourced from 2-year follow-up data of two randomized controlled trials (RCTs). Treatment effects were measured as levels of pain relief. Short- and long-term health-care costs were obtained from a detailed Canadian costing study in FBSS patients. Results are presented as incremental cost per quality adjusted life year (QALY) and expressed in 2003 Euros. Costs were discounted at 6 percent and outcomes at 1.5 percent.Results:Over the lifetime of the patient, SCS was dominant (i.e., SCS is cost-saving and gives more health gain relative to CMM); a finding that was robust across sensitivity analyses. At a 2-year time horizon, SCS gave more health gain but at an increased cost relative to CMM. Given the uncertainty in effectiveness and cost parameters, the 2-year cost-effectiveness of SCS ranged from €30,370 in the base case to €63,511 in the worst-case scenario.Conclusions:SCS was found to be both more effective and less costly than CMM, over the lifetime of a patient. In the short-term, although SCS is potentially cost-effective, the model results are highly sensitive to the choice of input parameters. Further empirical data are required to improve the precision in the estimation of short-term cost-effectiveness.
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Turner, Kyle, Alan Abbinanti, Bradly Winter, Benjamin Berrett, Jeff Olson, and Nicholas Cox. "How a State Measures Up: Ambulatory Care Pharmacists’ Perception of Practice Management Systems for Comprehensive Medication Management in Utah." Pharmacy 8, no. 3 (2020): 136. http://dx.doi.org/10.3390/pharmacy8030136.
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Comprehensive medication management (CMM) is a patient-centered standard of care that ensures a patient’s medications are optimized. The CMM Practice Management Assessment Tool (PMAT) is a tool to assess areas of CMM practice management. The purpose of this project was to assess the state of CMM practice management based on clinical pharmacist perception for two health systems in the state of Utah, and to identify areas of excellence and/or improvement utilizing a novel method for PMAT analysis. The PMAT was distributed to all primary care-focused ambulatory care pharmacists employed by University of Utah Health (U of U Health) and Intermountain Healthcare (Intermountain). Ordinal responses were assigned to three possible categories of CMM support (High, Indifferent, and Low). Ten surveys were completed from U of U Health, and nine were completed from Intermountain. Thirty-two of the 86 survey questions resulted in a high level of support, and 25 questions resulted in a low level of support from the majority of respondents. Statistically significant differences between the institutions were found for 18 questions. The utilization of the PMAT within two Utah health systems highlighted areas of excellence and improvement and demonstrates a unique method for analysis of PMAT results.
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Li, Xiao Yong, Kang Xu, Li Jun Cao, and Si Yuan Wang. "Cost Management Method with Value Engineering." Advanced Materials Research 433-440 (January 2012): 2114–19. http://dx.doi.org/10.4028/www.scientific.net/amr.433-440.2114.
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The use of value engineering in China has grown significantly in the last twenty years. With keen competition in construction market, the cost control is the key measure to increase the economic benefits in the company and enhance the core competency of enterprises. This paper makes a holistic appraisal of value engineering as used in Chinese construction industry by investigating current theory and practice. It evaluates value engineering projects. This research suggests a methodology for the cost control process in construction enterprise, aiming at the correct systematic approach of Value Engineering and target-costing in cost management. The value engineering and target-costing are complementary processes. This proposed approach was validated in a case study, aiming at improved product cost, functionality and quality accomplishment, in accordance with customer needs and the company strategy.
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George Evander Kumaat, Jenny Morasa, and I Gede Suwetja. "Application of Target Costing in Management of Production Costs to Optimize Profits at UMKM Brownice Manado." Jurnal Ekonomi dan Bisnis Digital 2, no. 1 (2023): 77–90. http://dx.doi.org/10.55927/ministal.v2i1.2507.
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There are several methods of determining production costs. One of them is the Target Costing method. Target Costing is a method for determining the production cost of a product based on the selling price. The goal of the company using the Target Costing method itself is to reduce production costs from the total existing production costs so that the company can increase profits as expected without the need to increase the price of the product. This study aims to analyze whether the application of the Target Costing method in managing production costs at UMKM Brownice Manado can optimize profits as expected. This research was conducted using a qualitative descriptive method and was carried out at Brownice SMEs in the city of Manado from April to May 2022. The results of this study indicate that by using the Target Costing method, the required production costs can be minimized so that the profits obtained can be further optimized accordance with the company's expectations without increasing the price of the product. That way the conclusion is that the Target Costing method can be an alternative for UMKM Brownice in setting production costs.
Dissertations / Theses on the topic "Costing Management Method (CMM)"
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Večeřa, Michal. "Zavádění vnitropodnikového účetnictví do podmínek vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221442.
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The aim of this master’s thesis is to find an optimal solution of intradepartmental accounting system in the selected firm. The solution is based on analysis of theoretical methods and present conditions in the company. It focuses on problems of allocation of indirect costs and implementation of variable costing method. The proposed solution should be able to supports better decision making in sales and evaluation of production rate of the whole firm.
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Luz, Mauricio Santos da. "Mensuração de custos e resultados por projetos: estudo comparativo de métodos de custeio em empresa produtora de bens de capital sob encomenda." Universidade do Vale do Rio do Sinos, 2007. http://www.repositorio.jesuita.org.br/handle/UNISINOS/2821.
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Previous issue date: 29<br>Nenhuma<br>Este estudo objetiva analisar a mensuração de custos, os resultados por projetos e os efeitos no modelo de gestão através do método de custeio direto comparado com o atual método de custeio utilizado na empresa estudada, neste caso o método de custeio por absorção. Para atender o objetivo, foram analisados 108 projetos realizados na empresa que serviu de base da pesquisa. Os resultados apurados de cada projeto foram classificados em quatro classes de projetos, conforme as características de cada equipamento. As comparações da mensuração dos custos foram apresentadas através de demonstrações de resultados por classe de projeto entre os dois métodos de custeio. Na análise dos resultados foi verificado, principalmente, o efeito destes no gerenciamento da empresa. Assim, o estudo classifica-se como uma pesquisa aplicada e quantitativa em relação ao tratamento dos dados dos projetos. O método hipotético-dedutivo empregado neste estudo, é em função das conjecturas testadas, ou seja, os métodos de custeio. Nas comp<br>This study aims to analyze the model of cost measuring, results and effects on the management model through the direct-costing method compared to the current costing method used in the studied company that is the absorption-costing method. In order to reach the target, one hundred and eight projects, carried out in the company, were analyzed. The results from each project were classified in four classes of projects, according to each equipment features. The comparisons of cost measuring were shown through income statements by class of project between the two costing methods, and by analyzing the results, it was possible to check mainly their effects on the company management. Thus, the study is classified as an applicable and quantitative research considering the data of the projects. The hypothetical-deductive method was used, because of the tested conjectures, or rather saying, the costing methods. Statistical analyses were also used in the comparisons, such as the regression analysis to help with the incom
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RIBEIRO, Flavio Alves. "Custos como ferramenta de controle e tomada de decisões estratégicas em serviços de odontologia." Universidade Federal de Pernambuco, 2015. https://repositorio.ufpe.br/handle/123456789/17669.
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Previous issue date: 2015-12-18<br>Esta dissertação apresenta a gestão de custos como uma forma de possibilitar clínicas odontológicas a terem mais controle e poderem tomar decisões estratégicas. Um melhor desempenho determina a necessidade de conhecimento sobre custos. A fundamentação teórica sobre tipos custos serviu de base para apresentação de estudos anteriores em diversos mercados. Em seguida é apresentado um Modelo de Gestão de Custos usando o método de custeio variável no Centro Odontológico Dentes e Números. A metodologia utilizada foi um estudo de caso de uma empresa criada empiricamente. Foram definidos os custos e se calculou o valor de referência do procedimento Consulta Odontológica Inicial com uma duração de 60 minutos. A importância da segmentação dos custos fixos e variáveis permite uma melhor avaliação da gestão de custos da clínica. Evidenciou-se o custo fixo pró-labore como o de maior impacto no valor do procedimento. As análises da margem de contribuição e do ponto de equilíbrio econômico permitem a avaliação de cada procedimento. Uma comparação com 109 procedimentos de outras tabelas de serviços apresenta de forma clara a viabilidade ou não de determinado procedimento odontológico. O estudo reconheceu que o método de custeio variável permite ao gestor compreender seu modelo de negócio e atuar com melhor desempenho num mercado cada vez mais competitivo e globalizado. Os resultados obtidos demonstram ser de interesse para a gestão de custos e o pensamento estratégico em odontologia.<br>This thesis presents cost management as a way to enable dental clinics to increase control and make strategic decisions. A better performance determines requires knowledge about costs. Previous studies in several markets are presented based on the theoretical foundation of costs types. Later, the Cost Management Model is presented using the variable cost method in Teeth and Numbers Dental Center. The methodology used was a case study of a company established empirically. The costs have been defined and the reference value for a 60-minute Initial Dental Consult procedure is calculated. The importance of targeting the fixed and variable costs separately enables a better evaluation of the clinical cost management. The fixed cost management fees showed up as the one with most impact on the value of the procedure. The contribution margin and the economic break-even point analyzes permit evaluation of each procedure individually. A comparison with 109 procedures from other lists clearly shows the feasibility or not of a given dental procedure. The study acknowledged that the variable costing method allows the manager to understand your business model and act with the best performance in an increasingly competitive and globalized market. The results prove to be of interest to cost management and strategic thinking in dentistry.
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Costa, Robson Peranconi. "PROPOSTA DE UM MODELO DE AVALIAÇÃO DE DESEMPENHO PARA FRIGORÍFICOS DE BOVINOS." Universidade Federal de Santa Maria, 2012. http://repositorio.ufsm.br/handle/1/8258.
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The dynamism of the globalized world induces the companies to develop and make
use of many tools and techniques to assistance the process of business
management. In this context highlights the administration costs, for his vital character
to give technical support in strategic management and decision-making within
organizations. One of the greatest challenges of the managers is the effective control
of production costs in the manufacturing units of the organizations, since these serve
as a parameter for achieving good business performance. In this sense, the present
study considered exploratory, through a case study, sought to analyze the costs in
industrial production and the result obtained with the proposed organizational
performance measurement model, through the application of costing method named
production unit - UP. The present study sought to analyze the organizational
behavior, based on industrial costs, focusing the analysis variations and the impact
generated in the processes of strategic management and decision-making in a cold
company located in the State of Rio Grande do Sul - RS.<br>O dinamismo do mundo globalizado obriga as empresas a desenvolverem e
aplicarem uso de inúmeras ferramentas e técnicas para auxiliarem nos processos de
administração empresarial. Neste contexto, destaca-se a administração de custos,
pelo seu caráter vital em dar suporte técnico na gestão estratégica e tomada de
decisão dentro das organizações. Um dos grandes desafios dos gestores é o
controle efetivo dos custos de produção nas unidades de produção das
organizações, pois estes servem de parâmetro para atingir um bom desempenho do
negócio. Neste sentido, no presente trabalho, considerado de natureza quantitativa
exploratória, através de um estudo de caso, buscou-se analisar os custos na
produção industrial e o resultado obtido com a proposta de modelo de medição de
desempenho organizacional, por meio da aplicação de método de custeio
denominado Unidade de Produção - UP. O presente trabalho, portanto, buscou
analisar o comportamento organizacional, baseado em custos industriais, tendo
como foco as análises de variações e o impacto gerado nos processos de gestão
estratégica e na tomada de decisões em uma empresa frigorífica situada no estado
do Rio Grande do Sul - RS.
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Abrhám, Ondřej. "Odhad měsíčních odchylek závodových nákladů dle nákladových skupin - analýza postupu a návrh zlepšení." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-5252.
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Theory: - Controlling - its function and structure - Costs Analytical part: - Cost variance tracking and evaluation of its monthly prediction - Proposal of best practices for cost variance prediction done on monthly basis
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Matějková, Jana. "Manažerské účetnictví jako nástroj řízení nákladů ve stavebním podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2013. http://www.nusl.cz/ntk/nusl-225952.
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The thesis is focused on managerial accounting, which serves as a tool for cost control in the construction business. The first part of my work includes introduction to basic concepts, which may be encountered in the use of management accounting. The second part focuses on the practical application of management accounting. With regard to the documents which I received, this section focuses on deviation control.
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Hsieh, Chen-Yun, and 謝承運. "A Study on Improvement of Cost Management in Semiconductor Industry - Application of Activity Based Costing and Benchmarking Method." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/30186707229041857855.
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碩士<br>淡江大學<br>管理科學研究所企業經營碩士在職專班<br>92<br>Under the trend of the global professional development in the business value chain, Taiwan plays a more important role in the high technology manufacturing especially in the semiconductor industry. After getting through the unprecedented depression in 2001, most enterprises had cut their cost and realized the importance of cost management. The newcomers of semiconductor industry in China have taken advantage of preferential duty by the Chinese government and lower cost structure to share the market in lesser sale price both which are clearly disclosed the priority of cost management. On the premise of how to make use of limited resources with efficiency without affecting the product, to achieve the best cost management, to make more benefits, to compete with those newcomers in China under strike of the semiconductor industry globalization, has become one of the requisites while keeping the competitiveness.
This study is a case study from one of the famous semiconductor companies in Taiwan. By taking advantages of accurate cost allocation in the manufacturing process by the activity based costing and benchmark manufacturing cost, to build up the information system so as to provide the information of cost discrepancy among different factories with same manufacturing process, two achievements are found:
(1) Quickly searching the best practice on the cost management for further learning;
(2) Efficiently digging out the cost abnormality for improvement.
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Martins, Inês Jimenez Oliveira Pestana. "Design of a costing system at Quinta da Mata Fidalga." Master's thesis, 2019. http://hdl.handle.net/10362/68347.
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This Work Project presents an Empirical Case Study addressing the design of a costing system for a winemaking company. The system was designed with the main objective of achieving the production costs of each type of wine produced by the company, allowing the management to make more accurate and informed strategic decisions regarding price and cost control. Taking into consideration the organization and structure of the company, the chosen method to suggest the company to implement was the homogeneous cost pool method. If the implementation was successful, the method may be improved to a more sophisticated method.
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Teixeira, Joana Cristina Lopes. "Concepção de um modelo de informação contabilística interna numa empresa recicladora de resíduos plásticos." Master's thesis, 2012. http://hdl.handle.net/10071/5258.
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O presente trabalho consiste num Projecto-Empresa numa empresa de reciclagem de
resíduos plásticos, que procede à sua transformação em perfis com diferentes utilizações.
Uma vez que a unidade industrial estudada neste trabalho não possui qualquer sistema
de informação contabilística que lhe permita apurar o custo dos produtos fabricados e
comercializados, controlar a actividade e auxiliar decisões de gestão, o objectivo do
presente trabalho é estudar e sugerir um modelo de custeio que permita à empresa
valorar os inventários e determinar os resultados. Efectuou-se uma revisão de literatura
sobre dois métodos alternativos, o Custeio Baseado nas Actividades e o Método das
Secções Homogéneas, após o que, tendo presente as características da empresa e do seu
processo produtivo, se optou pelo Método das Secções Homogéneas. Após a escolha e
definição do modelo, baseámo-nos em valores referentes ao ano de 2011 para
procedermos à simulação do custeio dos produtos, identificando as actividades do
processo produtivo, agrupando-as, formando secções homogéneas e, consequentemente,
definindo unidades de medida para todas elas. O modelo de informação interna, cuja
concepção era o objectivo principal do trabalho desenvolvido, constitui uma proposta
para uma implementação futura na empresa.<br>This work is a project in a company that recycles waste plastic, transforming it into
plastic bars with different uses. Since that the industrial company studied in this work
does not have any accounting information system that allows the valuation of the
inventories , monitor activity and assisting management decisions, our objective is to
study and propose a cost model that allows the company to value the inventories and
determine the results. We made a literature review of two alternative methods, the
Activity-Based Costing and Departmental Method, which after analysis, we choose the
Departmental Method. After the selection of this model, we rely on figures of the year
2011 to do the simulation to the cost products model, identifying the production process
activities, grouping them, forming homogeneous departments and, defining measure
units for all of them. This intern information model, which conception was the main
goal development in this work, provide a propose for a possible future implementation
into the company.
Book chapters on the topic "Costing Management Method (CMM)"
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Wang, Ming-ming, and Dong-ping Han. "Measure Strategic Cost Based on Activity-Based Costing Method." In The 19th International Conference on Industrial Engineering and Engineering Management. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-38433-2_33.
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An, Nguyen Thi My, and Nguyen Thi Thanh Thuy. "Components Affecting the Adoption of Activity-Based Costing Method in Mekong Delta’s Enterprises." In Proceedings of the 4th International Conference on Research in Management and Technovation. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-99-8472-5_22.
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Özgür Göde, Merve, and Vedat Ekergil. "Designing an Activity-Based Costing Method for Food and Beverage Businesses: A Determination of Activities." In Travel and Tourism: Sustainability, Economics, and Management Issues. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-10-7068-6_6.
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Wulf, Christina, Petra Zapp, Andrea Schreiber, and Wilhelm Kuckshinrichs. "Integrated Life Cycle Sustainability Assessment: Hydrogen Production as a Showcase for an Emerging Methodology." In Towards a Sustainable Future - Life Cycle Management. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-77127-0_9.
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AbstractIdeally, life cycle sustainability assessment (LCSA) consists of life cycle assessment (LCA), life cycle costing (LCC) and social life cycle assessment (S-LCA) based on a joint technical model. For an integrated and consistent LCSA, however, this is not enough. Therefore, in this work, a coherent indicator selection based on the Sustainable Development Goals (SDGs) as well as an integration of the impact categories/indicators with the help of multi-criteria decision analysis is conducted. The chosen method PROMETHEE does not allow full compensation of the sustainability indicators, which reflects a possible view on sustainability. The SDG-based approach is compared with a classical approach where the weighting is based on the three sustainability dimensions. Both are tested on comparison case study of a 6 MW pressurized electrolyser located in three European countries, i.e. Spain, Germany and Austria, to illustrate the difference of industrial hydrogen production in industrialized countries with different structures of electricity markets.
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Ma, Ronald. "From the Margins to the Mainstream." In Improving Health Management through Clinical Decision Support Systems. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9432-3.ch009.
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Healthcare system performance needs information on cost and revenue of care because of the rising healthcare costs. Empowering clinicians with clinical costing information is central to the success of containing costs. This information holds clinical data linkage unifying clinical, financial and administrative datasets, and seems to facilitate the spending of scarce health care resources in a way that produces the biggest difference in clinical outcomes. This chapter looks at the methodology and processes of clinical costing and its potential applications to facilitate the delivery of value-based healthcare, which confers quality care at lowest unit cost. Policy implications would be purchasing value-based healthcare, based mostly on quality of care after removing avoidable costs for inefficiency and poor quality. Clinician participation in the clinical costing is the key to success, because clinicians will be informed of the options available to choose the most value-based healthcare, which will, in turn, take care of the tight healthcare budget. Yet, this method of clinical costing is still at the margins.
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Kasemsap, Kijpokin. "Environmental Management and Waste Management." In Ethics and Sustainability in Global Supply Chain Management. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-2036-8.ch002.
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This chapter indicates the advanced issues of environmental management; Life Cycle Assessment (LCA) and life cycle costing; waste management, environmental sustainability, and environmental benefits; Solid Waste Management (SWM); electronic waste management; construction waste management; and the importance of Municipal Solid Waste Management (MSWM). Environmental management is a systematic strategy that companies can apply to find the different ways for saving water, energy, and materials, and for reducing the negative environmental impacts. Environmental management aims to prevent pollution, preserve natural resources, and reduce environmental risks toward creating an environmentally-friendly image with different stakeholders. Effective waste management method reduces the consumption of natural resources and lowers the ultimate needs for waste disposal. The chapter argues that enhancing environmental management and waste management has the potential to increase environmental performance toward environmental sustainability.
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Hames, D., M. Woodward, and B. Gouldby. "An automated method for costing flood risk mitigation measures for use with flood risk management decision support systems." In Comprehensive Flood Risk Management. CRC Press, 2012. http://dx.doi.org/10.1201/b13715-152.
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Neve, Jitesh Rajendra, and Sohit Agarwal. "Agile Cost Overhead Prioritization With ML For Effective Software Project Management." In Project Management Information Systems. IGI Global, 2025. https://doi.org/10.4018/979-8-3373-0700-8.ch008.
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Now a days, almost all industries who are working on software have a set process to use Agile as a software development method. Such software companies are practicing various kinds of agile versions (like-Scrum, XP, Kanban, etc.) When progressing on achieving organizational goals with Agile, there are quite significant challenges like planning difficulties, prioritizing the work, estimating costs, overhead costs, etc. These challenges are faced by management people - Budgeting, costing analysis and estimating things during different phases of the project execution are critical factors of project management. Hence, focusing on such factors which are helpful for the optimization of costs gains more importance. Alternatively, FAHP which is operated on the principle of ‘Fuzzy Set' theory. An AHP process happens to be a competent way to solve some complex decision-making problems. ML can become a crucial component of this entire ecosystem, if it's equipped with Fuzzy. The hybrid model combining fuzzy and ML can support in predicting the cost and prioritization effectively.
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Picoito, Célia, and Maria João Major. "New Public Management Reforms in the Portuguese NHS." In Handbook of Research on ICTs and Management Systems for Improving Efficiency in Healthcare and Social Care. IGI Global, 2013. http://dx.doi.org/10.4018/978-1-4666-3990-4.ch060.
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New Public Management (NPM) is a global paradigm that affects all public sectors, health included. Following the course of NPM reforms, Portuguese hospitals adopted a more business-oriented approach. Among various transformations hospitals have been through, the way they are financed changed from a retrospective finance system, based on a budget determined by the previous year’s costs, to “contratos-programa” that are established between each hospital, the provider, and Central Administration of the Health System (ACSS), the financier. Once these “contrato-programa” are based in prices per production lines, it is extremely important to have an effective cost system that can calculate accurate costs for each production line. With this purpose, in 2007 a pilot project was initiated to replace the existing and mandatory cost department method by Activity-Based Costing (ABC) method. In this chapter, the authors analyze the changes performed in the Portuguese hospitals by NPM movement and the role that traditional (cost department) and ABC methods play in it.
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Križaić, Vladimir. "Project Model Standardization with Dual DSP CODOM." In Digital Project Management - Strategic Theory and Practice [Working Title]. IntechOpen, 2024. http://dx.doi.org/10.5772/intechopen.1006993.
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The digital ICT revolution, with the new applications BIM, DT and AI package tools, reaches the organizational processes after the design and technology processes. That is, the management of business systems with complex processes is essential for ongoing projects to improve economic principles as components of the business system. With the advent of ISO standardization, companies are standardizing business communication flows to improve processes and facilitate the work of managers during idle periods. However, it has been found that the transition from the previous manual static technology to software does not bring about a significant change in business performance. Therefore, the recommendation is to change the model of the organizational structure with mathematical modeling to a dynamic vector organization, which is upgraded to a process system as a by-product of the computerization of the project production economy. By adding the matrix structure of the project organization and the function in addition to the process, a fourth resource dimension is added. This results in an nD vector organization system that enables a “daily monitoring” system, i.e., daily management of the business system. But even this method of ICT technology proves to be insufficient in the old costing or tendering system. Therefore, for mathematical modeling, the dynamic structure programming (DSP) method is proposed, which creates a model standardization of the bill of quantities, bid constructions, and standards as elements of the project. Križaić’s DSP method is a logical induction equation that, in cooperation with vector norms and a modified Gaussian S-curve equation (MGSC), creates a digital twin (DT) for a business system for monitoring project resources. With the upgrade to BIM and DT tools, it is possible to close the loop of the business system and create an AI system for project management, which in turn creates an intelligent manager and an organizational differential (OD).
Conference papers on the topic "Costing Management Method (CMM)"
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Walker, Cameron, and Jennifer Gleisberg. "Making It Last: an Interactive Lifecycle Calculator for Selecting Water Tank Coatings." In CONFERENCE 2023. AMPP, 2023. https://doi.org/10.5006/c2023-19199.
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Abstract Selection and management of coating systems for the interior and/or exterior of a water tank is no easy feat. Owners must consider different factors including cost, lifecycle, and environmental impact when making decisions about coatings. The process of selecting a coating system and maintenance plan for a steel water tank is often based solely on personal opinions about the proposed system's value. These opinions can be limited in scope and hard to verify with data. In recent years, the industry has recognized life cycle costing (LCC) as a method of decision-making for owners and engineers to determine the most economical and sustainable solution for their asset in terms of corrosion protection. AWWA1 D102-21, Coating Steel Water-Storage Tanks, recommends the aid of an economic review using a life cycle costing analysis (LCCA) to determine the best suited course of action for coating and maintaining a steel welded water tank. A collection of multiple industry papers and resources, including the recently published paper “Separating Fact from Fiction - AWWA D102 Coating Service Life” provide unbiased historical data on which coating service life and costing can be extrapolated. Using these resources, an accurate life cycle analysis (LCA) can be completed for any water tank asset. After reading this paper, the reader will have a general understanding of where to locate accurate resources for critical inputs on water tanks, the life cycle costing and environmental analysis process, and how to use a life cycle analysis as a tool for asset management.
2
Djatmiko, Rochmat. "Community Management Method (CMM) in Village Water Supply (VWS) Program." In International Petroleum Technology Conference. International Petroleum Technology Conference, 2008. http://dx.doi.org/10.2523/12815-abstract.
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Djatmiko, Rochmat. "Community Management Method (CMM) in Village Water Supply (VWS) Program." In International Petroleum Technology Conference. International Petroleum Technology Conference, 2008. http://dx.doi.org/10.2523/iptc-12815-abstract.
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Djatmiko, R. "Community Management Method (CMM) in Village Water Supply (VWS) Program." In IPTC 2008: International Petroleum Technology Conference. European Association of Geoscientists & Engineers, 2008. http://dx.doi.org/10.3997/2214-4609-pdb.148.iptc12815.
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"Analisis Perbandingan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Dan Activity Based Costing (ABC) Guna Penentuan Harga Jual Telur Puyuh." In Maritime Business Management Conference. Politeknik Perkapalan Negeri Surabaya, 2025. https://doi.org/10.33863/mbmc.v3i1.3280.
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This study aimed to compare the cost of commodities produced through the use of activity-based costing versus full costing techniques. One of the micro, small, and medium-sized businesses involved in organic quail egg farming is Organik Quail Farm. Organik Quail Farm has never used the whole costing approach, often known as ABC, to determine the cost of commodities produced since its founding. This study, which compares an explanatory study with a comparison study, is descriptive quantitative research. Three methods are utilized to acquire data: documentation, interviews, and observation. The study's findings show that employing the ABC technique of calculation resultsed in greater production costs than complete costing method calculation. Production costs using the complete costing technique come to Rp. 26,940,908. With 1260 trays produced in a single production utilizing the complete costing approach, the production cost is Rp. 26,940,908; this works out to Rp. 21,328 per tray. In contrast, the activity-based costing method yields production costs of Rp. 26.409.281 for a single production cycle that produces 1260 trays; this method's cost of production is Rp. 20,960 per tray. The cost of items produced per tray employing this method is Rp 20,960. One manufacturing cycle produces 1260 trays. The results obtained using the comprehensive costing approach are Rp 422 larger than those obtained with the activity-based costing method, which is 0.019% smaller.
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Zhang, Qiong, Xiu-cheng Dong, and Zhong-bing Zhou. "Research in method of application activity-based costing for petroleum enterprise." In 2011 International Conference on Business Management and Electronic Information (BMEI). IEEE, 2011. http://dx.doi.org/10.1109/icbmei.2011.5917930.
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Edgeworth, Robert, and Robert G. Wilhelm. "Uncertainty Management for CMM Probe Sampling of Complex Surfaces." In ASME 1996 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 1996. http://dx.doi.org/10.1115/imece1996-0821.
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Abstract A method is presented to reduce the measurement uncertainty for surface point inspection when using a Coordinate Measuring Machine (CMM) equipped with a mechanical touch trigger probe and rotary probe head. The largest contributor to measurement uncertainty in this situation is the variation in probe deflection before a trigger signal is sent to the CMM. This variation is dependent on the angle between the major axis of the touch trigger probe and the surface normal of the point being probed. When the major axis of the probe body is nearly collinear with the surface normal at the sampled point, the probe deflection variation decreases significantly. Experimental results show that the uncertainty due to repositioning the probe head to achieve this near collinear orientation is considerably less than the uncertainty associated with probe approaches where there is a large angle between the major axis of the probe and the surface normal of the point being probed. This result is particularly applicable to the measurement of complex surfaces.
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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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Jin, Q., and T. T. Li. "Operation Improvement of Third-Party Logistics Enterprise Based on Activity-Based Costing Method." In ICMSS 2020: 2020 4th International Conference on Management Engineering, Software Engineering and Service Sciences. ACM, 2020. http://dx.doi.org/10.1145/3380625.3380655.
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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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