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Relevant bibliographies by topics / Costing techniques

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Academic literature on the topic 'Costing techniques'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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Journal articles on the topic "Costing techniques"

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Abbas, Riyam Mohammad. "Integration of Specification-Based Costing and Target Costing for Competitive Advantage." Frontline Marketing, Management and Economics Journal 5, no. 4 (2025): 7–27. https://doi.org/10.37547/marketing-fmmej-05-04-02.

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The current research aims to address the problem faced by the study sample company, which is characterized by inefficiency and inaccuracy in cost management to support competitive advantages due to its adherence to traditional systems. This is achieved by adopting modern cost and administrative accounting methods and techniques consistent with the rapid changes in the Iraqi economic environment. This approach aims to manage costs and support competitive advantages by using the cost-based specification (ABCII) and target costing (TC) techniques in a complementary relationship, ensuring improved

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Marlina, Evi, Hendri Ali Ardi, Siti Samsiah, Kirmizi Ritonga, and Amris Rusli Tanjung. "Strategic Costing Models as Strategic Management Accounting Techniques at Private Universities in Riau, Indonesia." International Journal of Financial Research 11, no. 1 (2019): 274. http://dx.doi.org/10.5430/ijfr.v11n1p274.

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As a strategic management in accounting, strategic coasting has attracted the practioners and scholars because the significant influences to comptetitive advantage and organizational performance. This study is aim to explore integrated strategic costing model as an effort to improve competitive advantage and performance of higher education institution. This study also provide the guideline for effectively and efficiently of cost control. A specific strategic costing –activity based costing, value chain costing, quality costing, lifecycle costing and target costing- was elaborated through liter

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

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

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A Soudatti, Dr Manjula. "“A Study on Process Costing Techniques & Its Effectiveness”." Journal of Research in Business and Management 12, no. 9 (2024): 43–46. http://dx.doi.org/10.35629/3002-12094346.

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This study investigates the various process costing techniques employed in manufacturing and service industries and assesses their effectiveness in cost management and financial reporting. Process costing, a method that accumulates costs for each process or stage of production, is pivotal for organizations aiming to optimize resource allocation and pricing strategies. The research explores traditional and modern techniques, including weighted average, first-in-first-out (FIFO), and activity-based costing (ABC), to understand their impact on cost accuracy and decision-making. By analyzing case

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Askarany, Dr Davood. "Cost management at manufacturing stage using activity-based costing and target costing." 15TH GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES ON 14 - 15 SEPTEMBER 2023, NOVOTEL BANGKOK PLATINUM PRATUNAM, THAILAND 15, no. 1 (2023): 167. http://dx.doi.org/10.35609/gcbssproceeding.2023.1(167).

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The latest studies show a positive relationship between target costing and product innovation at the design stages. This study examines the role of target costing and activity-based costing (ABC) in further improving product design and eliminating non-value-added functions from product design to production stages. This paper surveys the contingent fit between activity-based costing (ABC) and target costing (T.C.) through a theoretical lens known as "contingency theory", which is based on a historically embedded understanding of the specific situation of organisations. The majority of supporter

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B. C., Omwenga, Yatundu F.A, and Malenya A. "Costing Techniques And Profitability Trade Off: An Investigation On The Agricultural Firms Listed In The Nairobi Securities Exchange." Journal of Research in Business and Management 12, no. 8 (2024): 150–57. http://dx.doi.org/10.35629/3002-1208150157.

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Costing techniques have great impact on life and global economy especially the profitability levels of Agricultural companies in the Nairobi Securities Exchange (NSE). The profitability levels in the Agricultural firms in Kenya have declined, stagnated or suffered losses in the recent past leading to price fluctuations hence low profitability levels. The drive of this study was to investigate the costing techniques and profitability trade off of agricultural firms listed in the NSE. Specifically the study sought to establish the effect of job costing on determination of the level of profitabil

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Hoar, D. W. "AN OVERVIEW OF LIFE‐CYCLE COSTING TECHNIQUES." Property Management 6, no. 2 (1988): 92–98. http://dx.doi.org/10.1108/eb006685.

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Alhadi, Ade, N. A. Rumiasih, and Yudiana Yudiana. "Perhitungan Harga Pokok Produksi dalam Menentukan Harga Jual pada UMKM Kangen Roti." El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 5, no. 3 (2024): 1856–68. http://dx.doi.org/10.47467/elmal.v5i3.6129.

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Analyze the cost of producing tiny bread in determining the selling price per slice of bread based on the profit desired by Kangen Roti using the full costing and variable costing methods. This research is a descriptive research with data collection techniques using interviews and documentation techniques. The results show that there are differences in the results of calculating the cost of goods manufactured and selling prices between the full costing and variable costing methods. Production costs generated according to calculations with the Full Costing method are IDR 750 and with the Variab

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Kamal Abd Rahman, Ibrahim, Normah Omar, and Zubaidah Zainal Abidin. "The Applications Of Management Accounting Techniques In Malaysian Companies: An Industrial Survey." Journal of Financial Reporting and Accounting 1, no. 1 (2003): 1–12. http://dx.doi.org/10.1108/19852510380000664.

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In exploring the management accouting practices of companies in Malaysia, two categories of companies were chosen: Malaysian‐owned and Multinational corporations (MNCs). The majority of the companies selected were either manufacturing‐based or service‐based. To asess the level of management accounting applications in these organizations, Akira’s “Four‐Phase” model was adopted. While a “drifting phase” connotes an extremely low level of application, the “integrated phase” on the other hand deliberately uses the latest management accounting approaches for strategic purposes. Management accountin

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Sriyono, Simon Pulung Nugroho, Adi Soeprapto, and Afni Sirait. "Strategic Management Accounting Techniques for Strategic Costing in Village-Owned Enterprises." International Journal of Professional Business Review 7, no. 6 (2022): e0810. http://dx.doi.org/10.26668/businessreview/2022.v7i6.810.

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Purpose: This study was conducted to find empirical evidence of a causal relationship between Strategy Type, Market Orientation, Organizational Size, and Strategic Costing SMA Technique of Village Owned Enterprises in Indonesia. Theoretical framework: Information on management accounting strategies has a positive impact on company performance. BUMDes is one of the public agencies that must account toward the public for such performance. Design/methodology/approach: A quantitative approach with questionnaire as a data collection tool was created. This study identify the endogenous variables suc

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Dissertations / Theses on the topic "Costing techniques"

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Kennedy, Tom. "The impact of activity-based costing techniques on firm performance." Thesis, Brunel University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.361314.

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Malepe, JS. "Perception on the application of cost accounting in the budgeting process of a municipality: A case of the CoT." Tshwane University of Technology, 2014. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001155.

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This study analysed perceptions on the application of cost accounting in the budgeting process, a case of the City of Tshwane (CoT) municipality. Employee perceptions were analysed to determine whether recognised costing techniques were being applied, and if so, were those costing techniques being efficiently and effectively applied. An analysis of the employee perceptions of the reliability of the currently implemented costing techniques for the preparation of budget estimates, together with the employees’ perceptions of management’s implementation and maintenance of the budget estimates, as

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McInnes, Dean. "Using life cycle costing (LCC) techniques for the acquisition of refinery equipment." Thesis, Queensland University of Technology, 1998. https://eprints.qut.edu.au/36111/1/36111_McInnes_1998.pdf.

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Traditionally when purchasing new products, the number one priority is to choose the conforming product with the lowest purchase cost. Companies procuring new equipment know that other expenses, such as those related to maintenance, are going to add significantly to the cost in the long run, but they are often unable to quantify these costs. For this reason they are limited to making the decisions solely on the initial purchase costs. Life Cycle Costing enables the purchaser to assess the products using the costs occurred over the entire life of the product. This paper discusses the benefits

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Saha, Nandini. "A decision making framework for foundry sand using life cycle assessment and costing techniques." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1996. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp04/MQ30927.pdf.

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Silva, Mariana Lage da. "Mapeamento de técnicas de controlo de gestão nas 500 maiores empresas Portuguesas : aplicação de Target Costing." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12681.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo tem como objetivo mapear a aplicação de técnicas de contabilidade de gestão nas 500 maiores empresas portuguesas e estudar a aplicação de uma técnica em específico, o Target Costing. Os dados para este estudo foram obtidos através de um questionário online enviado a controllers e diretores financeiros das empresas. Para análise dos resultados foi utilizada a metodologia Qualitative Comparative Analysis (QCA), com o objetivo de aferir as variáveis que conduzem à aplicação do Target Costing. Com este estudo foi possíve

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El, Hayek Mustapha Mechanical &amp Manufacturing Engineering Faculty of Engineering UNSW. "Optimizing life-cycle maintenance cost of complex machinery using advanced statistical techniques and simulation." Awarded by:University of New South Wales. School of Mechanical and Manufacturing Engineering, 2006. http://handle.unsw.edu.au/1959.4/24955.

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Maintenance is constantly challenged with increasing productivity by maximizing up-time and reliability while at the same time reducing expenditure and investment. In the last few years it has become evident through the development of maintenance concepts that maintenance is more than just a non-productive support function, it is a profit- generating function. In the past decades, hundreds of models that address maintenance strategy have been presented. The vast majority of those models rely purely on mathematical modeling to describe the maintenance function. Due to the complex nature of the

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Inglis, Robert Michael, and Robert inglis@rmit edu au. "Management Accounting and Market Orientation: A Product-level Case-study Analysis." RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080724.102053.

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Over the past two decades, research in both the management accounting and marketing disciplines has reported insightful developments, theoretically and empirically, in which both are implicated, yet research into the interface between the two disciplines remains relatively unexplored. In the management accounting literature, a strategically-orientated approach has evolved in which customers, customer satisfaction, customer value and competitive positioning have developed as key management themes requiring a re-evaluation of the existing management accounting information for decision-maki

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曾伯裕 and Pak-yu Tsang. "Application of life cycle costing (LCC) technique in Hong Kong warehouse industry." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2000. http://hub.hku.hk/bib/B31251626.

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Tsang, Pak-yu. "Application of life cycle costing (LCC) technique in Hong Kong warehouse industry /." Hong Kong : University of Hong Kong, 2000. http://sunzi.lib.hku.hk/hkuto/record.jsp?B25949664.

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Karyagina, Marina. "Life cycle cost modelling for fault-tolerant CNC architectures." Thesis, Queensland University of Technology, 1998.

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Books on the topic "Costing techniques"

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Institute, Management Control, ed. Proposal writing & costing techniques handbook. Management Control Institute, 1991.

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Antos, John. Intermediate cost accounting: Modern costing techniques. American Management Association, 1990.

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Mott, Graham. Management accounting: A guide to costing and management accounting techniques. Pan, 1987.

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Harris, Elizabeth. Marginal costing. Chartered Institute of Management Accountants, 1995.

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Harris, Elizabeth. Marginal costing. Financial Training, 1986.

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Carey, Mary, and Cathy Knowles. Accounting. 4th ed. Oxford University Press, 2020. http://dx.doi.org/10.1093/hebz/9780198844808.001.0001.

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Abstract Accounting is made up of two main parts. Part One covers financial accounting. It starts off by looking at the cash budget. It then moves on to the statement of profit or loss. It also looks at balancing the basics. It then turns to company finance and accounts. It also considers the capital structure and investment ratios. The second part is about management accounting. This part discusses costs and break-even analysis, absorption and activity-based costing, and budgeting. It also examines pricing and costs, short-term decision making, investment appraisal techniques, and measuring a

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Hunter, Jim. A cost effective system for reprographic services at the University of Ulster: The determination of an appropriate strategy for the University with specific reference to costing techniques and the managerial implications of adoption, initiation, implementation and institutionalisation. The author], 1989.

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1962-, Hunkeler David, Lichtenvort Kerstin, Rebitzer Gerald, and SETAC-Europe, eds. Environmental life cycle costing. CRC Press, 2008.

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Willis, Barbara. Cloth doll artistry: Design and costuming techniques for flat and fully sculpted figures. Quarry Books, 2009.

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Proposal writing & costing techniques handbook. s.n., 1993.

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Book chapters on the topic "Costing techniques"

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Tatsiopoulos, I. P., A. Xerokostas, and N. Panayiotou. "The Connection of Activity Based Costing to the GRAI Integrated Methodology for Reengineering Purposes." In Modelling Techniques for Business Process Re-engineering and Benchmarking. Springer US, 1997. http://dx.doi.org/10.1007/978-0-387-35067-7_24.

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Ekergil, Vedat, and Merve Özgür Göde. "The Role of Supply Chain Management and Standard Costing Techniques in Performance Evaluations of Hotel Businesses." In Travel and Tourism: Sustainability, Economics, and Management Issues. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-10-7068-6_1.

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Hingley, Wilfred. "Cost control: Costing techniques." In Accounting. Elsevier, 1989. https://doi.org/10.1016/b978-0-434-98613-2.50019-1.

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"Life Cycle Framework and Techniques." In Systems Life Cycle Costing. CRC Press, 2011. http://dx.doi.org/10.1201/b10963-8.

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Ma, Ronald. "Clinical Costing Standards." In Clinical Costing Techniques and Analysis in Modern Healthcare Systems. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-5082-2.ch001.

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Standards are part of our lives. Clinical costing is no exception in this regard. Clinical costing standards are published documents comprising specifications and procedures to build consistent datasets for statutory purposes. The Independent Hospital Pricing Authority publishes and updates Australian Hospital Patient Costing Standards. The standards ensure compatibility and credibility. The standards formulate a consistent and transparent way to process costing. Compliance represents the production of reliable information which could be compared locally, nationally, and internationally. Healt

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Zylicz, Tomasz. "Experimenting with Valuation Techniques." In Costing Nature in a Transition Economy. Edward Elgar Publishing, 2000. https://doi.org/10.4337/9781782541127.00009.

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Ballas, Apostolos, and George Venieris. "A Survey of Management Accounting Practice in Greek Firms." In Management Accounting. Oxford University PressOxford, 1996. http://dx.doi.org/10.1093/oso/9780198289661.003.0006.

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Abstract During the past decade there has been increased interest in the literature (mainly the Anglo-Saxon literature) about management accounting and costing in particular. This was attributed mainly to changes in the production techniques employed by many firms, which, according to the proponents of the new costing techniques, made traditional costing methods irrelevant. These criticisms struck a chord with many firms, and the proposed changes in costing technology were rapidly adopted by a number of companies, mainly in North America.

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Wang, Jason, and Laurence Weinberg. "Health Economic Implications of Complications Associated With Pancreaticoduodenectomy." In Clinical Costing Techniques and Analysis in Modern Healthcare Systems. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-5082-2.ch007.

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Clinical costing is a powerful tool to bridge the disconnect between financial and clinical information, and is an ideal platform to conduct research aimed at informing value-based clinical decision making. This chapter will provide an example of the utility of activity-based costing to elucidate the costs of complications following pancreaticoduodenectomy, a high acuity procedure with high costs. It will show the significance of clear clinical costing in targeting cost containment in a tertiary hospital environment.

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Chiam, Harry. "Statistical Inference to Develop Budgets From Activity-Based Funding Costing Data." In Clinical Costing Techniques and Analysis in Modern Healthcare Systems. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-5082-2.ch005.

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Activity-based funding (ABF) is a way of funding hospitals whereby they get paid for the number and mix of patients they treat. In order for governments to fund hospitals using ABF, hospitals use costing to inform the development of classification systems which provide valuable information for pricing purposes. Hospital patient costing is essential for understanding the total costs involved in treating a patient including the services or products used. This chapter outlines a methodology using simple statistics to prepare a budget for an inpatient ward using costing data. This method can be ex

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Ma, Ronald. "Revenue Allocation." In Clinical Costing Techniques and Analysis in Modern Healthcare Systems. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-5082-2.ch002.

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Until now, the revenue allocation of a hospital service has not received sufficient attention. Previous research done on this subject overlooked the details of revenue streams in the activity-based funding environment and has not introduced any technical dimension faced by new clinical costers. On the other hand, clinical costers (who manage clinical costing database) have a strong aversion to talking about revenue, because of the exclusion of revenue data collection and submission for most funding authorities. Clinical costing also tries to prevent revenue information from influencing on cost

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Conference papers on the topic "Costing techniques"

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Broomfield, John P. "A Web Based Tool for Selecting Repair Options and Life Cycle Costing of Corrosion Damaged Reinforced Concrete Structures." In CORROSION 2005. NACE International, 2005. https://doi.org/10.5006/c2005-05254.

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Abstract The UK concrete repair industry is believed to turn over $2 billion per annum, more than 3% of the entire UK construction industry turnover. While many structures are well maintained within a suitable management program, a number of owners do not have the resources to cope effectively when presented with a one off problem, their first or their only case of reinforcement corrosion. This paper described a new web based tool to guide the user through the process of: prediction of time to chloride or carbonation induced reinforcement corrosion,the selection of effective repair options,the

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Kellner, Jordan D., Anthony J. Doheny, and B. B. Patil. "A New 3-Layer Polyethylene Coating for Plant Application." In CORROSION 1997. NACE International, 1997. https://doi.org/10.5006/c1997-97557.

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Abstract A new polyethylene-based coating has been developed for corrosion protection of buried pipelines. The coating is designed to be applied in most existing costing plants using s new spray-applied liquid epoxy primer and a multifunctional polyethylene laminate. The laminate is applied in the solid state to the preheated, epoxy-primed pipe and fused immediately by residual heat in the pipe. The result is a monolithic coating with no mastic-like components. Details of the coating construction, application technique and results of extensive laboratory testing will be presented.

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John, Douglas, Lomas Capelli, Brian Kinsella, and Stuart Bailey. "Top of the Line Corrosion Control by Chemical Treatment." In CORROSION 2009. NACE International, 2009. https://doi.org/10.5006/c2009-09286.

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Abstract Top of the line corrosion (TLC) is a prominent issue in the production of wet gas costing many millions of dollars every year in the replacement of affected pipelines and chemical inhibition. The effect of condensation rate on the inhibition efficiency and persistency of batch and continual treatment corrosion inhibitors is studied using a cooled tube technique. Results show a direct relationship between the persistency of batch treatment corrosion inhibitors and the condensation rate. Batch treatments at condensation rates below the critical water condensation rate were found to prom

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Hindaileh, Shadi. "Durability Enhancement of Civil Assets Utilizing Corrosion Inhibiting Admixtures." In MECC 2023. AMPP, 2023. https://doi.org/10.5006/mecc2023-19979.

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Abstract Corrosion of reinforcing steel bars is considered the major cause of premature deterioration of reinforced concrete structures, costing owners and operators high repair bills and asset’s downtime. The Arabian Gulf’s coast is known for elevated temperatures, high humidity levels and exceptionally high chlorides in sea and land. This severe exposure dramatically reduces the corrosion initiation time and increases rebar corrosion rate. Rebar corrosion is understood to be the limiting factor for the service life of reinforced concrete structures. Therefore, Concrete Society Guide 163 [1]

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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

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LEON PIRES VILLALBA, LEONARDO, and S�LVIA IN�S DALLAVALLE DE P�DUA. "JOINT ADOPTION OF COSTING AND PROCESSES TECHNIQUES IN HEALTH ORGANIZATIONS." In 15th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2018. http://dx.doi.org/10.5748/9788599693148-15contecsi/ps-5285.

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NERALLA, NARSAIAH. "Application of Target Costing and Performance Analysis: Evidence from Indian Automobile Industry." In 3rd International Conference on Administrative & Financial Sciences. Cihan University - Erbil, 2021. http://dx.doi.org/10.24086/afs2020/paper.251.

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The manufacturing companies must keep attention over challenges and for the moment of adopting technology and practices instead of observation of competition amongst competitor companies. To create automobile business successful in India, companies are essential to adopting better cost accounting techniques to minimize costs. Target Costing has been identified as a popular technique to accomplish company’s goals. Target costing consist exclusive approach to decide target price for the product and services. Target Costing ensure that new product price would be competitive in the market with sub

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Gerrard, A. M., and J. Brass. "SHORT-CUT COSTING OF PROCESS VESSELS USING Al AND CONVENTIONAL TECHNIQUES." In Flexible Automation and Intelligent Manufacturing, 1997. Begellhouse, 2023. http://dx.doi.org/10.1615/faim1997.760.

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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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Manewa, Anupa, Mohan Siriwardena, and Christaline Wijekoon. "LIFE CYCLE COSTING IN CONSTRUCTION: CURRENT TRENDS AND EMERGING DIRECTIONS." In The 9th World Construction Symposium 2021. The Ceylon Institute of Builders - Sri Lanka, 2021. http://dx.doi.org/10.31705/wcs.2021.35.

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The current construction climate in the UK is moving forward with a much greater attention on cost certainty, sustainability and adoption of innovative technologies. The UK Construction Strategy 2025 provides a clear direction towards achieving such goals by 2025. Life Cycle Costing (LCC) is one of successful techniques for identifying the total cost of ownership in construction assets. Even though the technique has 50 years of history, the application and the diffusion of the technique within the construction domain is comparatively limited. Therefore, this study aims to investigate the evolu

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