Relevant bibliographies by topics / Lean Accounting Cost

Contents

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

Academic literature on the topic 'Lean Accounting Cost'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Lean Accounting Cost"

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Haskin, Daniel. "Teaching Special Decisions In A Lean Accounting Environment." American Journal of Business Education (AJBE) 3, no. 6 (2010): 91–96. http://dx.doi.org/10.19030/ajbe.v3i6.447.

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Lean accounting has become increasingly important as more and more companies adopt the lean enterprise model or some variation of it. Cost and managerial accounting textbooks continue to use, almost exclusively, models based on standard overhead absorption, which if used in a lean environment will not accurately reflect the benefits from the movement to a lean enterprise and may distort the impact of the changes. Because of these developments, accounting students should be exposed to lean accounting models beyond a brief introduction in their basic cost and management accounting courses. This
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Zhang, Baowei. "Accounting Lean Management Model Based on Big Data." E3S Web of Conferences 275 (2021): 03047. http://dx.doi.org/10.1051/e3sconf/202127503047.

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In the environment of slowing down world economic development, the uncoordinated extensive production and industrial policies in China in the past caused the imbalance of economic supply in China. In this paper, through the use of literature analysis, comparative analysis and case analysis, taking l manufacturing enterprise as a case, through the analysis of enterprise production mode and cost management mode, through the construction of lean accounting cost management framework, the cost management of l enterprise is studied from four aspects. Through the analysis, it can be seen that the non
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Myrelid, Andreas, and Jan Olhager. "Applying modern accounting techniques in complex manufacturing." Industrial Management & Data Systems 115, no. 3 (2015): 402–18. http://dx.doi.org/10.1108/imds-09-2014-0250.

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Purpose – The purpose of this paper is to analyze the applicability of lean accounting and throughput accounting in a company with considerable investments in advanced manufacturing technology (AMT). Design/methodology/approach – The paper compares lean accounting and throughput accounting with the traditional accounting system the company is using today. The authors investigate the differences between the three alternative approaches and use a case study approach to illustrate the effects of applying different modern accounting approaches in a complex manufacturing setting. Findings – Pair-wi
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Sitoresmi, Mumpuni Wahyudiarti, and Arry Eksandy. "A MANUFACTURING INDUSTRY FRAMEWORK THAT HAS IMPLICATIONS FOR THE LEAN ACCOUNTING." EAJ (ECONOMICS AND ACCOUNTING JOURNAL) 1, no. 3 (2018): 166. http://dx.doi.org/10.32493/eaj.v1i3.y2018.p166-175.

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This study aimed to examine the factors that affect application of lean accounting at Astra International, Tbk Group companies.This study used sample of Astra International, Tbk group companies that was selected by cluster random sampling base method. From the results of data obtained Astra Motor Components sub-sector was only sector companies that implemented lean accounting with the observational of 8 others sub-sector.Data analysis techniques used multiple linear regression analysis with IBM SPSS STATISTIC 24 program. The results of this study indicates that Continuous Improvement (CI) and
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Stončiuvienė, Neringa, Rūta Ūsaitė-Duonielienė, and Danutė Zinkevičienė. "Integration of Activity-Based Costing Modifications and LEAN Accounting into Full Cost Calculation." Engineering Economics 31, no. 1 (2020): 50–60. http://dx.doi.org/10.5755/j01.ee.31.1.23750.

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The purpose of this research is to design a production company fitted full product cost calculation model following analysis of Activity Based Costing (ABC), its modifications and LEAN accounting system principles. The study is based on analysis and comparison in ABC, Time Driven Activity Based Costing (TDABC), Service-Based Costing (S-BC), Duration Based Costing (DBC) and LEAN accounting. The designed innovative full product cost calculation model integrates the following management system elements: LEAN value streams, ABC activities, TDABC time driver, S-BC customer rating, and DBC productio
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Haskin, Daniel L., and Teresa E. Haskin. "Evaluating Service Departments As Value Streams." Journal of Business & Economics Research (JBER) 12, no. 2 (2014): 115. http://dx.doi.org/10.19030/jber.v12i2.8524.

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<p>Evaluation of the effectiveness and efficiency of service departments in a lean accounting environment is a subject that has received little attention. The cost of service departments is usually a substantial portion of the total costs of operating a business or other entity.</p> This paper proposes a unique method of evaluating service departments in a lean accounting environment by recasting them as value streams. The Internal Auditing department is used as an example, although these techniques are applicable to all service departments of entities that use the lean accounting
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Nopianti, Rina, Andreas Tri Panudju, and Umi Marfuah. "Value Creation dengan Penerapan Prinsip-Prinsip Lean Manufacturing dalam Accounting." Owner 3, no. 1 (2019): 56. http://dx.doi.org/10.33395/owner.v3i1.86.

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In many cases, some conventional accounting practices are no longer compatible with the complex manufacturing environment. The proposed this research is to inspire a systems thinking theory and a value chain management, building a business model that prioritizes customers. The objective of this paper is to find out how accounting techniques can optimize of resource utilization wihich would lead in creating value. The second objective is to minimize the lack of conventional accounting using the accounting method that appears. 
 The method in this shis paper is a qualitative research by con
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Chaplin, Lara, John Heap, and Simon T. J. O'Rourke. "Could “Lean Lite” be the cost effective solution to applying lean manufacturing in developing economies?" International Journal of Productivity and Performance Management 65, no. 1 (2016): 126–36. http://dx.doi.org/10.1108/ijppm-02-2015-0034.

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Purpose – The purpose of this paper is to suggest a solution to the problem of implementing a full “Lean” methodology for small-/medium-sized enterprises (SMEs) in a developing economy. Design/methodology/approach – This is a reflective paper that looks at an illustrative case study against the wider perspectives of the financial and resource costs of implementing a full lean programme in a developing country and suggests that using a “Lean Lite” approach may help the consultant/manager introduce lean concepts into a manufacturing organisation in a developing country. Findings – The paper conc
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Singh Amin, Shivdasini, Rakesh Atre, Ankur Vardia, and Boby Sebastian. "Lean machine manufacturing at Munjal Showa limited." International Journal of Productivity and Performance Management 63, no. 5 (2014): 644–64. http://dx.doi.org/10.1108/ijppm-06-2013-0120.

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Purpose – The global manufacturing industry is becoming more competitive. Munjal Showa, a shock absorber manufacturer in India, is using indigenous development of lean machines by incorporating concepts of lean manufacturing and low-cost automation techniques to increase their competitiveness. This new approach has helped the company to reduce cost of manufacturing and to increase productivity by reducing cycle time and down time. The purpose of this paper is to offer an in depth study of how at Munjal Showa Ltd lean machines are being developed and manufactured. This paper explores how a cumb
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Arif-Uz-Zaman, Kazi, and A. M. M. Nazmul Ahsan. "Lean supply chain performance measurement." International Journal of Productivity and Performance Management 63, no. 5 (2014): 588–612. http://dx.doi.org/10.1108/ijppm-05-2013-0092.

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Purpose – The purpose of this paper is to present supply chain metrics and to propose a fuzzy-based performance evaluation method for lean supply chain. Design/methodology/approach – To understand the overall performance of cost competitive supply chain the paper investigates the alignment of market strategy and position of the supply chain. Since lean is applicable in many supply chains, the authors propose a set of metrics to evaluate supply chain performance. Moreover, the paper uses a fuzzy model to evaluate the performance of cost competitive supply chains. Fuzzy is an appropriate model m
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Dissertations / Theses on the topic "Lean Accounting Cost"

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Teixeira, Hipólito Francisco. "Lean Manufacturing e Lean Accounting Cost: um enfoque no real desempenho em empresas de capital aberto na BOVESPA." Pontifícia Universidade Católica de São Paulo, 2016. https://tede2.pucsp.br/handle/handle/19574.

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Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-01-10T11:25:22Z No. of bitstreams: 1 Hipólito Francisco Teixeira.pdf: 832071 bytes, checksum: 3ab1fe2813b92844c74427d5f5e814e6 (MD5)<br>Made available in DSpace on 2017-01-10T11:25:22Z (GMT). No. of bitstreams: 1 Hipólito Francisco Teixeira.pdf: 832071 bytes, checksum: 3ab1fe2813b92844c74427d5f5e814e6 (MD5) Previous issue date: 2016-12-08<br>This study and reaserch have targeted a field much explored nowadays, Lean Accounting through of the companies that implemented the filosofy of the Lean manufacturing.The Companies inside this
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Barros, Luis Fernando da Silva. "Custeio do fluxo de valor: um estudo empírico da metodologia de custeio da contabilidade enxuta (lean accounting)." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/1516.

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Made available in DSpace on 2016-04-25T18:39:50Z (GMT). No. of bitstreams: 1 Luis Fernando da Silva Barros.pdf: 882837 bytes, checksum: 329312604854ef526c813ee7cbeb175a (MD5) Previous issue date: 2012-09-27<br>This study aims to apply the value stream costing, the lean accounting costing methodology, pursuing identify its benefit and compare it with the traditional costing methodology. Also, the study sought to identify the information need for the value stream costing and how that information could be structured to enable the value stream costing. In order to answer those questions this stu
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Börjesson, Max. "Kostnadskalkylering för lean-företag : En systematisk litteraturstudie." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-98417.

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Titel: Kostnadskalkylering för lean-företag – En systematisk litteraturstudie Författare: Max Börjesson Handledare: Helena Forslund Examinator: Elin Funck Lärosäte: Ekonomihögskolan vid Linnéuniversitetet i Växjö Kurs: Examensarbete i controller för Civilekonomprogrammet Nyckelord: lean, kostnadskalkylering, standardkostnader, activity based costing, ABC, value stream costing, VSC. Bakgrund och problemformulering: lean är en filosofi som fått stort genomslag. Samtidigt kräver användandet av filosofin anpassningar, bland annat i företags kostnadskalkylering. I den befintliga forskningen är det
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Queiroz, José Antonio de. "Proposta de um método de gestão econômica para os sistemas produtivos tendo como base teórica os pressupostos que sustentam a contabilidade de ganhos da teoria das restrições e os princípios da produção enxuta." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/18/18140/tde-06112006-232607/.

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A produção enxuta tem provocado mudanças significativas nas empresas, mudanças estas que não vêm sendo acompanhadas pelos sistemas de gestão econômica, desenvolvidos sobre pressupostos equivocados da produção em massa que defendem que as otimizações locais isoladas conduzem à otimização global da empresa. Deste modo, pode-se afirmar que a contabilidade de custos não é capaz de prover as informações necessárias à correta tomada de decisão nas empresas enxutas. Por outro lado, constata-se uma coerência entre os princípios da produção enxuta e os pressupostos que sustentam a contabilidade de ganh
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Meade, David Joseph. "Modeling the strategic impact of management accounting methods on the implementation of lean manufacturing." Full text available, 2004. http://images.lib.monash.edu.au/ts/theses/meade.pdf.

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Reckziegel, André Ricardo Guimarães. "Mensuração dos efeitos em indicadores de custos decorrentes da aplicação Lean em processos hospitalares: um estudo em uma central de abastecimento farmacêutico." Universidade do Vale do Rio dos Sinos, 2016. http://www.repositorio.jesuita.org.br/handle/UNISINOS/5705.

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Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-09-15T13:14:21Z No. of bitstreams: 1 André Reckziegel_.pdf: 2104679 bytes, checksum: f9dbfe75cac9db4e12b7c776ee3b2764 (MD5)<br>Made available in DSpace on 2016-09-15T13:14:21Z (GMT). No. of bitstreams: 1 André Reckziegel_.pdf: 2104679 bytes, checksum: f9dbfe75cac9db4e12b7c776ee3b2764 (MD5) Previous issue date: 2016-07-21<br>Nenhuma<br>Este estudo tem como objetivo mensurar os efeitos percebidos sobre indicadores de custos, decorrente da aplicação Lean Healthcare em processos hospitalares. O trabalho baseou-se na pe
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Van, Staden Leani. "Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa / Leani van Staden." Thesis, North-West University, 2011. http://hdl.handle.net/10394/4636.

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The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), following their March 2010 progress report. Among the standards subject to this convergence project, is IAS 23 - Borrowing Costs. Taken at face value, the convergence of IAS 23 (IFRS) and SFAS 34 (US GAAP), and looking at convergence in general, the idea is productive and beneficial. It will lead to more
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Kvapilová, Jana. "Sledování environmentálních nákladů v Kovohutích Příbram nástupnická, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222334.

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Environmental managerial accounting is one of voluntary tools of environmental policy. It helps company to recognize its influence on environment and it is a base for environmental management decision-making, which brings environmental and economical results. EMA consists from two parts. The first is input/output balance of materials and energies and the second is a statement of environmental costs and revenues. Environmental accounting evaluates financial and physical information. Statements show in which domain there is the biggest influence on environment. Target of this work has been to im
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Hsu, Yu-Lan, and 許瑜蘭. "A Study on Application of Material Flow Cost Accounting in Manufacturing Industry Lean Management Assessment." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/r89j74.

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碩士<br>國立高雄第一科技大學<br>環境與安全衛生工程系碩士專班<br>106<br>In the past, business management first focused on revenue growth and profit pursuit. Since the 21st UN Climate Change Convention Convention (COP 21) officially adopted the Paris Agreement in December 2015, most companies have regarded climate change issues as sustainable development. An important part of the investment and output of environmental costs and benefits is also receiving more and more attention. In traditional financial costs, only the monetary level is emphasized, and the environmental-related cost and benefit analysis is ignored. Even
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Rosa, Ana Cristina Raposo. "Contabilidade de gestão em empresas LEAN." Master's thesis, 2011. http://hdl.handle.net/10071/4111.

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O lean accounting é um sistema que reúne vários métodos contabilísticos que deverão ser implementados em qualquer empresa que inicie um percurso lean. Estes métodos contabilísticos devem respeitar os cinco princípios lean: criar valor, analisar a cadeia de valor, optimizar o fluxo, a luta pela perfeição, a eliminação de todo o desperdício. A literatura defende que o sistema de custeio baseado na cadeia de valor é o método de valoração da produção mais adequado à filosofia lean e que todos os sistemas de custeio orientados para a produção em massa, são métodos desadequados. A avaliação de dese
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Books on the topic "Lean Accounting Cost"

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The controller as lean leader: A novel on changing behavior with a lean cost management. Taylor & Francis, 2012.

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Huntzinger, James R. Lean Cost Management: Accounting for Lean by Establishing Flow. J. Ross Publishing, 2007.

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Ronen, Boaz, Joseph S. Pliskin, and Shimeon Pass. The “Evils” of Traditional Cost Accounting (DRAFT). Oxford University Press, 2018. http://dx.doi.org/10.1093/med/9780190843458.003.0015.

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Traditional cost accounting lost its relevance, and those who use it for decision-making may cause damages to their organizations. Traditional cost accounting is no longer valid because of the changes in healthcare cost structures and changes in the competitive environment. The chapter shows that the assumptions of traditional cost accounting that were valid at the beginning of the 20th century are no longer valid for analyzing costs of healthcare service organizations. Reliance on the cost of the product or the cost of the service may lead to the loss of business opportunities on the one hand
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Anderson, Shannon, Michael W. Maher, and William N. Lanen. Loose-Leaf for Fundamentals of Cost Accounting. McGraw-Hill Education, 2019.

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Loose-Leaf for Fundamentals of Cost Accounting. McGraw-Hill Education, 2016.

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Loose-Leaf for Fundamentals of Cost Accounting. McGraw-Hill Education, 2013.

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Rajan, Madhav V., Srikant M. Datar, Chris Graham, Charles T. Horngren, and Louis Beaubien. Cost Accounting: A Managerial Emphasis, Eighth Canadian Edition, Loose Leaf Version. Pearson Education Canada, 2018.

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Nobes, Christopher. 3. The fundamentals of financial accounting. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199684311.003.0003.

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‘The fundamentals of financial accounting’ explores the basic ideas of financial accounting: the way accounting actually works, the logic behind the double-entry recording system, and the contents of the basic financial statements (balance sheet, income statement, and cash flow statement). The following questions are addressed: What does a balance sheet try to show? Why does it balance? How is it that any one transaction has two accounting effects? Which costs lead to assets and which lead to expenses? How do cash flows fit in? How can a profitable company go bust because of a lack of cash?
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What you can learn from ABC: Activity-based costing and activity-based management in the public services. Chartered Institute of Public Finance and Accountancy, 2001.

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CAT Paper B2: Cost Accounting Systems: Exam Dates - 6-01, 12-01: I-learn Workbook (2001). BPP Business Education Ltd, 2001.

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Book chapters on the topic "Lean Accounting Cost"

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Huntzinger, Jim. "Limited Production Principles: Right-Sizing for Effective Lean Operations and Cost Management." In Lean Accounting. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119196808.ch2.

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Hines, Peter, Riccardo Silvi, Monica Bartolini, and Andrea Raschi. "A Framework for Extending Lean Accounting into a Supply Chain." In Cost Management in Supply Chains. Physica-Verlag HD, 2002. http://dx.doi.org/10.1007/978-3-662-11377-6_4.

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Cecílio, Helena, Paulo Peças, Inês Ribeiro, and Diogo Jorge. "Material Flow Cost Accounting as a Way to Apply Lean Manufacturing." In Proceedings of the 6th European Lean Educator Conference. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-41429-0_24.

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"- Value Stream Cost Analysis." In Practical Lean Accounting. Productivity Press, 2017. http://dx.doi.org/10.1201/b11454-26.

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"Management accounting system problems in the context of Lean: development of a proposed solution." In The Routledge Companion to Cost Management. Routledge, 2013. http://dx.doi.org/10.4324/9780203101261-9.

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"- Calculating Product Costs—Features and Characteristics." In Practical Lean Accounting. Productivity Press, 2017. http://dx.doi.org/10.1201/b11454-16.

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Powell, Daryl. "Integration of MRP Logic and Kanban Shopfloor Control." In Handbook of Research on Design and Management of Lean Production Systems. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-5039-8.ch010.

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In the 1960s and 1970s, two major thinkers were actively changing the face of manufacturing for decades to come – In the West it was Joe Orlicky with the creation of his MRP concept, whilst to the East it was Taiichi Ohno and the development of Kanban. However, since the two approaches were independently developed for managing production and inventory control, both are often mistaken as mutually exclusive. This chapter addresses the developments in both fields, and through considering the shortcomings of each of the approaches, suggests how MRP logic and Kanban can be combined and integrated to enable a more effective, “hybrid” production and inventory management system that exploits the advantages of each of the techniques. A framework is presented for the integration of MRP and Kanban, which gives details of the purpose of the master production schedule, documents the two primary roles of inventory management considerations, and explains how Kanban operates in such a system in order to eliminate non-value-adding activities and to simplify the production management task. An illustrative case study is also presented in order to give insight to the reader as to how such a “hybrid” system operates in practice, offering practical examples regarding how techniques such as production leveling (Heijunka), net-requirements planning, backflushing, and cost-accounting operate in an integrated MRP-Kanban system.
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"- Product Costs and Lean Decisions." In Accounting in the Lean Enterprise. Productivity Press, 2017. http://dx.doi.org/10.1201/b14867-9.

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"Everything is included in such a calculation, everything can be summed up to that result; we find in it the effects of the chemical, mechanical, physical process, the advan­ tages of activity and workforce discipline, and finally the effect of every resource, of all sorts of economic means, particularly that of a lower capital producing as much or more. The evaluation of each Company, that is to say its contribution to the association, will result from that cost, or return, combined with the number of squarefoot pro­ duced, and with the effective selling price, including of course the quality or the degree of perfection of products. What happened meanwhile in the economic field? Which fac­ tors were strong enough to lead to such a systematic calculation? The conditions of production had slightly evolved in that period, but the main change came from outside the firm. Between 1793 and 1829, the dates of the two preceding quotations, the Company's Privilege disappeared and something new emerged: competition. The upheavals resulting from the Industrial Revolution seemed to have led to the widespread acceptance of cost calcula­ tions as the only efficient means to compare the activities of com­ peting firms. This is particularly true for firms that did not have any competition before 1790. Moreover, one can observe that in­ dustrial accounting and cost accounting books appeared in France from 1817 onwards, and can find several authors of that period saying: “I am the very first to find a new approach to the prob­ lem."6 THE SETTING UP OF THE NEW ACCOUNTING SYSTEM (1820-1834) The proceedings of the Board of Director’s meetings have been preserved; from these it is apparent that a new accounting system began in 1820. However, the actual accounting records from before 1825 have not survived. From the 1825 accounting records, it is clear that there is a new system of reporting which was long in being developed; a Profit and Loss Account was pre-." In Accounting in France (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-22.

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"vinced that we should not, because I am certain that the lead chambers, considering of the huge quantity of sulfur burned inside, won’t last more than 6 years instead of 15, as formerly forecasted. If that fact is confirmed, deprecia­ tion is not important enough and the profit of the soda factory is overvalued. Though the Board of Directors at the September 4, 1834 meeting was not asked for a decision as regards the length of time allowed for depreciation, it was asked to decide whether deprecia­ tion should be taken on machinery during the first year's service. In the same report, the chief accountant maintains the fictitious nature of the depreciation taken into account: . . . let me remind you of what I told you in my preceding report: there is only one means to have an exact idea of depreciation: it consists, when a building or a piece of machinery is out of use, in appraising its value, and when it is destroyed to take into the Profit and Loss Account the remaining value, less the selling price of materials. By that means we could know exactly the depreciation life of a building or a piece of machinery . . . The method of calculating depreciation was to be completely re­ viewed in the 1870’s as discussed in a subsequent section. Transfer pricing among factories. Transfer pricing also became an issue which was considered by the Company in developing its cost accounting system. The issue arose because the soda factory sold its products to the glass factory on the one hand, and to external customers on the other hand. It first seemed correct to use the same price until this price appeared excessive due to ap­ proximate methods of valuing the quality of goods sold: If that increase in the degrees (measure of quantity for soda) is of little importance for customers delivered to in Paris, it is quite different for the Saint-Gobain’s branch which pays for more degrees than it really gets. Conse­ quently, the soda factory makes a profit to the detriment of the glass factory and increases its cost prices. To conclude, the chief accountant makes some proposals among which: 3) Wouldn't it be convenient to choose a uniform way of costing as regards the transfer transactions between our branches? We could use either the cost price or the mar­ ket price." In Accounting in France (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-32.

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Conference papers on the topic "Lean Accounting Cost"

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"Enterprise Cost Management and Analysis Based on Lean Accounting System." In 2019 International Conference on Arts, Management, Education and Innovation. Clausius Scientific Press, 2019. http://dx.doi.org/10.23977/icamei.2019.252.

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Smith, Michael A., Christopher D. Depcik, John W. Hoard, Stanislav V. Bohac, and Dionissios N. Assanis. "Modeling of SCR NH3 Storage in the Presence of H2O." In ASME 2011 Internal Combustion Engine Division Fall Technical Conference. ASMEDC, 2011. http://dx.doi.org/10.1115/icef2011-60233.

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Diesel engines offer excellent fuel economy, but this comes at the expense of higher emissions of nitrogen oxides (NOx) and Particulate Matter (PM). To meet current emissions standards, diesel engines require aftertreatment devices. Concepts using combinations of catalysts are becoming more common in aftertreatment systems to reduce the cost and size of these aftertreatment systems. One combination is an LNT-SCR system where the LNT releases NH3 during a regeneration to be used by the SCR catalyst for further NOx reduction. This involves rich-lean cycling of the exhaust stream, which alters sp
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Di Blasi, Marti´n, Renan Martins Baptista, and Carlos Muravchik. "Pipeline Leak Localization Using Pattern Recognition and a Bayes Detector." In 2006 International Pipeline Conference. ASMEDC, 2006. http://dx.doi.org/10.1115/ipc2006-10211.

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A novel leak localization method for multi section pipelines is presented. Based on normal operation flowing thermodynamic pressure drop patterns along the pipeline, the system continuously compares with the measured pressure drops, and makes a decision based on the best fit finding the section where the leak occurs. A statistical approach is used accounting for noisy measured signals. The method uses steady state fluid equations, a recursive parameter estimation algorithm, and statistical decision and pattern recognition techniques. A modification is introduced to consider the cost of making
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Jung, Yongsu, Hyunkyoo Cho, Zunyi Duan, and Ikjin Lee. "Determination of the Number of Input Data Through Bi-Objective Confidence-Based Design Optimization." In ASME 2019 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/detc2019-97721.

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Abstract The confidence of reliability indicates that reliability has randomness induced by any epistemic uncertainties, and these uncertainties can be reduced and manipulated by additional knowledge. In this paper, the uncertainty of input statistical models is mainly treated in the context of confidence-based design optimization (CBDO). Thus, the objective of this paper is to determine the optimal number of data for reliability-based design optimization (RBDO) under input model uncertainty. The uncertainty of input statistical models due to insufficient data is frequent in practical applicat
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Grace, Dale, Christopher A. Perullo, and Jared Kee. "Economic Optimization of Inlet Air Filtration for Gas Turbines." In ASME Turbo Expo 2018: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/gt2018-75435.

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Selecting the appropriate level of filtration for a gas turbine helps to minimize overall unit costs and maximize net revenue. When selecting a filter type and configuration, one must consider the initial costs, operational costs, and ongoing maintenance costs for both the filter and corresponding impacts on unit performance. Calculations are complex, and a fully functional framework is needed to properly account for all aspects of the life cycle and provide an opportunity to optimize filter selection and water wash scenarios for specific plant operating conditions. Decisions can generally be
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Nguyen, T. D., and S. T. Quek. "Position Control of Floating Structures via Slow-Drift Force Ensemble Simulations." In ASME 2004 23rd International Conference on Offshore Mechanics and Arctic Engineering. ASMEDC, 2004. http://dx.doi.org/10.1115/omae2004-51607.

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The solution of Riccati equation in conventional linear quadratic optimal control usually neglects effects of forcing function. This will lead to sub-optimization of quadratic cost function as in the case of floating vessels subjected to environment disturbances which are random in nature. The significance of accounting for the forcing function is demonstrated here for the case of dynamic position of moored floating vessels subjected to simulated slow-drift wave forces. For this purpose, the control algorithm developed by [5] is adopted. An ensemble of slow-drift wave forces are simulated in m
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Kotter, Dale K., Steven D. Novack, W. Dennis Slafer, and Patrick Pinhero. "Solar Nantenna Electromagnetic Collectors." In ASME 2008 2nd International Conference on Energy Sustainability collocated with the Heat Transfer, Fluids Engineering, and 3rd Energy Nanotechnology Conferences. ASMEDC, 2008. http://dx.doi.org/10.1115/es2008-54016.

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This research explores a new efficient approach for producing electricity from the abundant energy of the sun. A nantenna electromagnetic collector (NEC) has been designed, prototyped, and tested. Proof of concept has been validated. The NEC devices target mid-infrared wavelengths, where conventional photovoltaic (PV) solar cells are inefficient and where there is an abundance of solar energy. The initial concept of designing NEC was based on scaling of radio frequency antenna theory. This approach has proven unsuccessful by many due to not fully understanding and accounting for the optical be
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Ju, Bu Seog, Sashi Kath Tadinada, and Abhinav Gupta. "Fragility Analysis of Threaded T-Joint Connections in Hospital Piping Systems." In ASME 2011 Pressure Vessels and Piping Conference. ASMEDC, 2011. http://dx.doi.org/10.1115/pvp2011-57958.

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The cost of damage to the non-structural systems in critical facilities like nuclear power plants and hospitals can exceed 80% of the total cost of damage during an earthquake. Studies assessing damage from the 1974 San Fernando and 1994 Northridge earthquakes reported a widespread failure of non-structural components like sprinkler piping systems (Ayer and Phillips, 1998). The failure of piping systems led to leakage of water and subsequent shut-down of hospitals immediately after the event. Consequently, probabilistic seismic fragility studies for these types of structural configurations hav
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Amiri, Saeid, Suhua Wei, Shiqi Zhang, Jivko Sinapov, Jesse Thomason, and Peter Stone. "Multi-modal Predicate Identification using Dynamically Learned Robot Controllers." In Twenty-Seventh International Joint Conference on Artificial Intelligence {IJCAI-18}. International Joint Conferences on Artificial Intelligence Organization, 2018. http://dx.doi.org/10.24963/ijcai.2018/645.

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Intelligent robots frequently need to explore the objects in their working environments. Modern sensors have enabled robots to learn object properties via perception of multiple modalities. However, object exploration in the real world poses a challenging trade-off between information gains and exploration action costs. Mixed observability Markov decision process (MOMDP) is a framework for planning under uncertainty, while accounting for both fully and partially observable components of the state. Robot perception frequently has to face such mixed observability. This work enables a robot equip
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Zhou, Peng, Ligang Lu, Huiyan Sang, and Birol Dindoruk. "Application of Machine Learning Methods to Well Completion Optimization: Problems with Groups of Interactive Inputs." In SPE Annual Technical Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/206174-ms.

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Abstract In unconventional reservoirs, optimal completion controls are essential to improving well productivity and reducing costs. In this article, we propose a statistical model to investigate associations between shale oil production and completion parameters (e.g., completion lateral length, total proppant, number of hydraulic fracturing stages), while accounting for the influence of spatially heterogeneous geological conditions on hydrocarbon production. We develop a non-parametric regression method that combines a generalized additive model with a fused LASSO regularization for geologica
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