Relevant bibliographies by topics / Methods of costing

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Academic literature on the topic 'Methods of costing'

Author: Grafiati
Published: 4 June 2021
Last updated: 17 February 2022

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Journal articles on the topic "Methods of costing"

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Grlfflth, Jackl. "Costing Methods." Physiotherapy 77, no. 3 (March 1991): 187. http://dx.doi.org/10.1016/s0031-9406(10)61705-1.

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Wang, H., E. Aas, E. Roman, and A. Smith. "Comparison Of Different Costing Methods." Value in Health 18, no. 7 (November 2015): A687. http://dx.doi.org/10.1016/j.jval.2015.09.2544.

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Horton, Susan, and Sumit Gupta. "Costing Methods Applied to Cancer." Journal of Global Oncology, no. 5 (December 2019): 1–3. http://dx.doi.org/10.1200/jgo.19.00222.

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HUNDAL, M. S. "Product Costing: A Comparison of Conventional and Activity-based Costing Methods." Journal of Engineering Design 8, no. 1 (March 1997): 91–103. http://dx.doi.org/10.1080/09544829708907954.

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Rahman, F., S. J. Seung, S. Y. Cheng, H. Saherawala, C. C. Earle, and N. Mittmann. "Radiation costing methods: a systematic review." Current Oncology 23, no. 4 (August 8, 2016): 392. http://dx.doi.org/10.3747/co.23.3073.

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ObjectiveCosts for radiation therapy (rt) and the methods used to cost rt are highly diverse across the literature. To date, no study has compared various costing methods in detail. Our objective was to perform a thorough review of the radiation costing literature to identify sources of costs and methods used.Methods A systematic review of Ovid medline, Ovid oldmedline, embase, Ovid HealthStar, and EconLit from 2005 to 23 March 2015 used search terms such as “radiation,” “radiotherapy,” “neoplasm,” “cost,” “ cost analysis,” and “cost benefit analysis” to locate relevant articles. Original papers were reviewed for detailed costing methods. Cost sources and methods were extracted for papers investigating rt modalities, including three-dimensional conformal rt (3D-crt), intensity-modulated rt (imrt), stereotactic body rt (sbrt), and brachytherapy (bt). All costs were translated into 2014 U.S. dollars.Results Most of the studies (91%) reported in the 33 articles retrieved provided rt costs from the health system perspective. The cost of rt ranged from US$2,687.87 to US$111,900.60 per treatment for imrt, followed by US$5,583.28 to US$90,055 for 3D-crt, US$10,544.22 to US$78,667.40 for bt, and US$6,520.58 to US$19,602.68 for sbrt. Cost drivers were professional or personnel costs and the cost of rt treatment. Most studies did not address the cost of rt equipment (85%) and institutional or facility costs (66%).Conclusions Costing methods and sources were widely variable across studies, highlighting the need for consistency in the reporting of rt costs. More work to promote comparability and consistency across studies is needed.
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Popesko, Boris. "Costing Methods Utilization in Czech Enterprises." International Journal of Entrepreneurial Knowledge 1, no. 1 (December 1, 2013): 38. http://dx.doi.org/10.15759/ijek/2013/v1i1/53755.

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Nunes, Sheila Elke Araujo, Ruth Minamisava, Maria Aparecida da Silva Vieira, Alexander Itria, Vicente Porfirio Pessoa Junior, Ana Lúcia Sampaio Sgambatti de Andrade, and Cristiana Maria Toscano. "Hospitalization costs of severe bacterial pneumonia in children: comparative analysis considering different costing methods." Einstein (São Paulo) 15, no. 2 (June 2017): 212–19. http://dx.doi.org/10.1590/s1679-45082017gs3855.

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ABSTRACT Objective To determine and compare hospitalization costs of bacterial community-acquired pneumonia cases via different costing methods under the Brazilian Public Unified Health System perspective. Methods Cost-of-illness study based on primary data collected from a sample of 59 children aged between 28 days and 35 months and hospitalized due to bacterial pneumonia. Direct medical and non-medical costs were considered and three costing methods employed: micro-costing based on medical record review, micro-costing based on therapeutic guidelines and gross-costing based on the Brazilian Public Unified Health System reimbursement rates. Costs estimates obtained via different methods were compared using the Friedman test. Results Cost estimates of inpatient cases of severe pneumonia amounted to R$ 780,70/$Int. 858.7 (medical record review), R$ 641,90/$Int. 706.90 (therapeutic guidelines) and R$ 594,80/$Int. 654.28 (Brazilian Public Unified Health System reimbursement rates). Costs estimated via micro-costing (medical record review or therapeutic guidelines) did not differ significantly (p=0.405), while estimates based on reimbursement rates were significantly lower compared to estimates based on therapeutic guidelines (p<0.001) or record review (p=0.006). Conclusion Brazilian Public Unified Health System costs estimated via different costing methods differ significantly, with gross-costing yielding lower cost estimates. Given costs estimated by different micro-costing methods are similar and costing methods based on therapeutic guidelines are easier to apply and less expensive, this method may be a valuable alternative for estimation of hospitalization costs of bacterial community-acquired pneumonia in children.
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Bariyah, Binti Ro’isatul, and Hwihanus Hwihanus. "PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI (STUDI KASUS PADA PENGRAJIN SANDAL DESA BERBEK)." JEA17: Jurnal Ekonomi Akuntansi 5, no. 2 (October 28, 2020): 77–88. http://dx.doi.org/10.30996/jea17.v5i2.4280.

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ABSTRACTThis study aims to determine how to apply the calculation of activity based costing in determining the cost of goods manufactured and how to compare the cost of goods manufactured using traditional methods and activity based costing methods. This study used descriptive qualitative method. The data used are qualitative data in the form of company identity and quantitative data related to the company's production costs. Data collection was carried out by observation and interviews.The results showed the calculation of the cost of goods manufactured at UD. Karimunjawa Perkasa with the traditional method compared to the activity based costng method gives lower results for the mountain slop sandals and mountain slop sandals, while for the flat sandals gives a greater result. This is due to the calculation of the cost of goods manufactured by the traditional method using one cost driver while the activity based costing method uses more than one cost driver. Charging using activity based costing makes the calculation of the cost of goods manufactured more accurate, thus helping management in making decisions and determining the selling price
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Jacobs, Philip, and John Bachynsky. "Costing Methods in the Canadian Literature on the Economic Evaluation of Health Care: A Survey and Assessment." International Journal of Technology Assessment in Health Care 12, no. 4 (1996): 721–34. http://dx.doi.org/10.1017/s0266462300011004.

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AbstractWe reviewed the Canadian literature on cost-effectiveness from 1980–1995 with regard to costing methodologies. We abstracted each study using a list of data elements that describe costing methodology, and evaluated costing methodologies in the light of biases in costing methods, site, and case-mix selection.
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Gregorio, Leandro Torres Di, and Carlos Alberto Pereira Soares. "Comparison between the Mix-Based Costing and the Activity-Based Costing Methods in the Costing of Construction Projects." Journal of Cost Analysis and Parametrics 6, no. 2 (July 2013): 77–95. http://dx.doi.org/10.1080/1941658x.2013.843418.

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Dissertations / Theses on the topic "Methods of costing"

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Taiwo, Ayobamidele. "A novel method for information rich costing in CNC manufacture." Thesis, University of Bath, 2013. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.619238.

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Reliable cost estimation is important for economic production, cost control and maintaining competitive advantage in manufacturing contract bidding. Therefore, estimating the manufacturing cost of a machined part is of critical importance in CNC manufacture. Computers aided systems the link to manufacturers CAD systems and databases have been used since the 1980’s to identify product cost and enable a company to evaluate resource utilisation. While the concept of an integrated costing system has made significant advances in integrating the design function with the cost estimation process, there are still major gaps in acquisition and application of detailed product data for generation of timely and reliable costing information feedback to engineers. Integrated costing systems are information intensive and require significant manufacturing data support. A major obstacle is the bespoke nature of the available cost relevant data and their storage in company specific database tailored to individual company practices. Thus there is need to consider standardisation of information from the design of component through to their process planning and manufacture. This will allow seamless exchange of detailed, cost relevant, information between other computers aided systems and costing systems to facilitate automatic and reliable cost information feedback. In this research a novel framework is specified and designed for enabling detailed product information that exists across CNC manufacturing, to be utilised for generation of reliable cost estimates. The standards based costing proposed in this thesis framework facilitates high-level integration of various CAx resources and increases the availability of product creation process (PCP) data that are applicable in costing process. A prototype implementation of the unified costing framework is utilised to demonstrate the capabilities of the framework. The demonstration is conducted using two industrially inspired prismatic test components where the components machining cycles were timed with a stop watch and the actual result compared with the prototype system estimated result to determine its reliability. The research shows that implementation of manufacturing standard that contain structured representation PCP information together with an effective data retrieval mechanism and computational algorithms can provide a standard compliant framework to realise an information rich (detailed) costing system. The potential of the proposed framework is not limited to enabling the use of detailed information that exist within manufacturing facility to generate cost information; it also provides a standard compliant approach for the development of future generations of costing systems.
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Sirotková, Lenka. "Řízení po linii výkonů a jeho informační podpora (se zvláštním zřetelem na konkrétní průmyslový podnik)." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76028.

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This dissertation is focused on management of costing in connection with calculation output with emphasis to specific industial firm. First part describes calculations based on theoretical aspect. Second part is focused on theoretical knowledges of the analysis of costing system of company Alika, a.s. This part finally valorize the costing system of the company warning for its disadvantages and subsequent processing of the proposed modifications for a calculation output. My goal is to offer them a calculation formula, which can be used for solving decision tasks, that are important for them.
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Júnior, Edison de Lima. "Métodos de custeio e o custeio alvo: uma contribuição ao estudo de custos em organizações hospitalares." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-09042007-120933/.

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Nas últimas décadas, a humanidade presenciou um grande avanço tecnológico, disponibilizando um aumento expressivo de informações aos gestores empresariais. Por isso, as organizações são impelidas a revisar suas práticas gerenciais que possibilitem sua participação no mercado a cada dia mais competitivo. Esse quadro não é diferente nas organizações hospitalares. O aproveitamento eficiente de seus recursos assume uma importância maior pelo interesse social que os hospitais desempenham em nossa sociedade. Nesse sentido, os custos dos serviços hospitalares merecem destaque, pois eles estão entre os elementos de maior importância para a análise gerencial dessas instituições. Nesse contexto, o Custeio Alvo aparece como uma importante ferramenta de auxílio aos administradores hospitalares no gerenciamento dos custos. Essa ferramenta é aplicável a qualquer organização, mas apresenta resultados mais satisfatórios, quando aplicada em ambientes em que há pressão de preços e de custos. Entretanto, poucos estudos dedicam-se a sua aplicação no setor de serviços. Nesse sentido, este trabalho dedica-se a investigação dos métodos de custeio utilizados no gerenciamento de custos em hospitais na ótica da filosofia do Custeio Alvo. O objetivo é identificar o método de custeio que proporciona mais benefícios ao gerenciamento de seus custos. No entanto, o estudo resume-se a dois métodos: o Custeio Variável e o Custeio Baseado em Atividades. A pesquisa utiliza a metodologia do estudo de caso apoiado em uma unidade hospitalar de pequeno porte, mas de alta complexidade. Utiliza também, em entrevistas semi-estruturadas com os principais administradores para identificar as características do modelo de gestão do hospital, verificar a aderência dessas características a filosofia do Custeio Alvo e identificar as variáveis dos métodos de custeio adotadas pelo hospital. Ao final, a pesquisa conclui que o modelo de gestão do hospital atende aos princípios do Custeio Alvo e que o método que mais benefícios proporciona ao gerenciamento de seus custos, considerando os princípios do Custeio Alvo, é o método do Custeio Variável.
Lately, the humankind has experienced a huge technological advance, which resulted in an expressive rising of information for managers. Consequently, it is not possible for the organizations to revise their management practices responsible for their participation in the competitive market. Such a fact does not change in hospitals. The efficient profit of their resources receives major importance by the social interest those hospitals perform in our society. This way, it is vital to highlight the cost of hospital services, as they are among the most crucial elements for their management analysis. So, the Target Costing comes as an important tool to help hospital managers administrate costs. Such a tool can be applied to any organization. Nevertheless, if applied when there is price and costs pressure, its results can be more satisfying. Therefore, there are not many researches concerning its application in the service sector. Because of that, this piece of work aims at investigating the cost methods that can be used to manage costs in hospitals, based on the Target Costing. In addition, to identify the cost method that generates more benefits to cost management. However, only two methods will be focused: the Variable Costing and the Cost Based on Activities. For this, it was used the methodology of the study of case, regarding a small but complex hospital structure. It is also used in semi-structured interviews with the main managers to identify the characteristics of the hospital management model, to verify if those characteristics adhere to the Target Costing and to identify the variables of the cost methods adopted by the hospital. In the end, it was concluded that the hospital management model attends the Target Costing principles. Furthermore, the Variable Costing is the method that generates more benefits of its costs, when considering the Target Costing.
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Falta, Michael. "Statistical and Computational Methods to Assess Uncertainty and Risk in Accounting." Queensland University of Technology, 2005. http://eprints.qut.edu.au/16053/.

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Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to penetrate and to contribute to practitioners' needs. Dr Falta applied components of mathematics, statistics, econometrics, finance and computing to aspects of accounting and auditing. He developed an enhanced framework for scientific measurement of business process costing and recording accounting transaction data. This has enabled a better understanding of risk in accounting-based decision-making. His research is being incorporated in projects with the Royal Australian Navy and SunWater.
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Scope, Christoph, Patrick Ilg, Stefan Muench, and Edeltraud Guenther. "Uncertainty in life cycle costing for long-range infrastructure. Part II: guidance and suitability of applied methods to address uncertainty." Springer, 2016. https://tud.qucosa.de/id/qucosa%3A75734.

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Life cycle costing (LCC) is the state-of-the-art method to economically evaluate long-term projects over their life spans. However, uncertainty in long-range planning raises concerns about LCC results. In Part I of this series, we developed a holistic framework of the different types of uncertainty in infrastructure LCCs. We also collected methods to address these uncertainties. The aim of Part II is to evaluate the suitability of methods to cope with uncertainty in LCC. Part I addressed two research gaps. It presented a systematic collection of uncertainties and methods in LCC and, furthermore, provided a holistic categorization of both. However, Part I also raised new issues. First, a combined analysis of sources and methods is still outstanding. Such an investigation would reveal the suitability of different methods to address a certain type of uncertainty. Second, what has not been assessed so far is what types of uncertainty are insufficiently addressed in LCC. This would be a feature to improve accuracy of LCC results within LCC, by suggesting options to better cope with uncertainty. To address these research gaps, we conducted a systematic literature review. Part II analyzed the suitability of methods to address uncertainties. The suitability depends on data availability, type of data (tangible, intangible, random, non-random), screened hotspots, and tested modeling specifications. We identified types of uncertainties and methods that have been insufficiently addressed. The methods include probabilistic modeling such as design of experiment or subset simulation and evolutionary algorithm and Bayesian modeling such as the Bayesian latent Markov decision process. Subsequently, we evaluated learning potential from other life cycle assessment (LCA) and life cycle sustainability assessment (LCSA). This analysis revealed 28 possible applications that have not yet been used in LCC. Lastly, we developed best practices for LCC practitioners. This systematic review complements prior research on uncertainty in LCC for infrastructure, as laid out in Part I. Part II concludes that all relevant methods to address uncertainty are currently applied in LCC. Yet, the level of application is different. Moreover, not all methods are equally suited to address different categories of uncertainty. This review offers guidance on what to do for each source and type of uncertainty. It illustrates how methods can address both based on current practice in LCC, LCA, and LCSA. The findings of Part II encourage a dialog between practitioners of LCC, LCA, and LCSA to advance research and practice in uncertainty analysis.
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Schäfer, Fábio. "Desenvolvimento de uma sistemática de melhoria do desempenho econômico de indústrias extrativas : o caso de uma mineração a céu aberto." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2012. http://hdl.handle.net/10183/61383.

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Em função da globalização, os ambientes empresariais estão se tornando mais competitivos; assim, aumenta a preocupação e a necessidade de se prover um sistema de informações gerenciais que seja eficaz, confiável e relevante para auxiliar os gestores a tomarem decisões inteligentes. Com a utilização de princípios e métodos de custeio vinculados aos serviços inerentes aos métodos e operações de lavra, este trabalho tem como primeiro objetivo identificar e compreender as deficiências dos atuais sistemas de custeio e de produção e estruturar uma sistemática que apoie a avaliação do desempenho econômico-financeiro nas minerações a céu aberto. O segundo objetivo deste trabalho é utilizar o método do custo-padrão vinculado à produção e às regras de negócio e validá-lo mediante a comparação do realizado versus previsto nas minerações a céu aberto, através da utilização de conceitos de desperdícios, do princípio do custeio por absorção parcial, do controle e gestão de custos e de produção para avaliação de resultados. A unidade de extração mineral estudada utiliza o método de lavra por bancadas em cava e terceiriza as operações de descobertura, perfuração, detonação, escavação, carregamento e transporte. A empresa contratada utiliza o princípio de custeio por absorção total e o método de custeio de centros de custos. Assim, a sistemática que apoia a avaliação do desempenho econômico-financeiro juntamente com o método do custo-padrão foi validada e desenvolvida em três serviços terceirizados com o objetivo de verificar a sua funcionalidade e a sua praticidade. Portanto, as novas informações gerenciais auxiliam o gestor identificar a produtividade e a lucratividade do empreendimento e os resultados dos serviços e de suas operações, além de todos os custos gerenciais já existentes.
In the light of globalization, the enterprise environments are becoming more competitive; thus, increases the concern and the need to provide a management information system that is effective, reliable and relevant to assist managers to make intelligent decisions. With the use of principles and costing methods linked to services inherent in mining operations and methods, this work is intended mainly identify and understand the weaknesses of the current costing and production system and structure a systematic that supports performance evaluation productive-economic-financial in surface mining. The second objective of this work is to use standard cost method linked to production and business rules and validate it by comparing the accomplished against foreseen in surface mining, through the use of concepts of wastes, the principle costing of partial absorption, cost control and management for production to evaluation of results. The mineral extraction unit studied uses the open pit mining method and outsources the mining operations of pre stripping, drilling, blasting, rock excavation, loading and transportation. The outsourced company uses the costing principle of total absorption and the costing method is the cost centers. Thus, the systematic that support the evaluation of productive-economic-financial performance and the standard cost method were developed and validated in three outsourced services with the goal of verifying its functionality and practicality. Therefore, the new management information assists the manager to identify the productivity and profitability of the enterprise and the results of its operations and services, in addition to all of the existing management costs.
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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 maintenance function, and its complex interaction with other functions, it is almost impossible to accurately model maintenance using mathematical modeling without sacrificing accuracy and validity with unfeasible simplifications and assumptions. Analysis presented as part of this thesis shows that stochastic simulation offers a viable alternative and a powerful technique for tackling maintenance problems. Stochastic simulation is a method of modeling a system or process (on a computer) based on random events generated by the software so that system performance can be evaluated without experimenting or interfering with the actual system. The methodology developed as part of this thesis addresses most of the shortcomings found in literature, specifically by allowing the modeling of most of the complexities of an advanced maintenance system, such as one that is employed in the airline industry. This technique also allows sensitivity analysis to be carried out resulting in an understanding of how critical variables may affect the maintenance and asset management decision-making process. In many heavy industries (e.g. airline maintenance) where high utilization is essential for the success of the organization, subsystems are often of a rotable nature, i.e. they rotate among different systems throughout their life-cycle. This causes a system to be composed of a number of subsystems of different ages, and therefore different reliability characteristics. This makes it difficult for analysts to estimate its reliability behavior, and therefore may result in a less-than-optimal maintenance plan. Traditional reliability models are based on detailed statistical analysis of individual component failures. For complex machinery, especially involving many rotable parts, such analyses are difficult and time consuming. In this work, a model is proposed that combines the well-established Weibull method with discrete simulation to estimate the reliability of complex machinery with rotable subsystems or modules. Each module is characterized by an empirically derived failure distribution. The simulation model consists of a number of stages including operational up-time, maintenance down-time and a user-interface allowing decisions on maintenance and replacement strategies as well as inventory levels and logistics. This enables the optimization of a maintenance plan by comparing different maintenance and removal policies using the Cost per Unit Time (CPUT) measure as the decision variable. Five different removal strategies were tested. These include: On-failure replacements, block replacements, time-based replacements, condition-based replacements and a combination of time-based and condition-based strategies. Initial analyses performed on aircraft gas-turbine data yielded an optimal combination of modules out of a pool of multiple spares, resulting in an increased machine up-time of 16%. In addition, it was shown that condition-based replacement is a cost-effective strategy; however, it was noted that the combination of time and condition-based strategy can produce slightly better results. Furthermore, a sensitivity analysis was performed to optimize decision variables (module soft-time), and to provide an insight to the level of accuracy with which it has to be estimated. It is imperative as part of the overall reliability and life-cycle cost program to focus not only on reducing levels of unplanned (i.e. breakdown) maintenance through preventive and predictive maintenance tasks, but also optimizing inventory of spare parts management, sometimes called float hardware. It is well known that the unavailability of a spare part may result in loss of revenue, which is associated with an increase in system downtime. On the other hand increasing the number of spares will lead to an increase in capital investment and holding cost. The results obtained from the simulation model were used in a discounted NPV (Net Present Value) analysis to determine the optimal number of spare engines. The benefits of this methodology are that it is capable of providing reliability trends and forecasts in a short time frame and based on available data. In addition, it takes into account the rotable nature of many components by tracking the life and service history of individual parts and allowing the user to simulate different combinations of rotables, operating scenarios, and replacement strategies. It is also capable of optimizing stock and spares levels as well as other related key parameters like the average waiting time, unavailability cost, and the number of maintenance events that result in extensive durations due to the unavailability of spare parts. Importantly, as more data becomes available or as greater accuracy is demanded, the model or database can be updated or expanded, thereby approaching the results obtainable by pure statistical reliability analysis.
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Abrahamsson, Emilie. "Relationen mellan kalkyleringsmetoder, Lean och produktionsflöden av kundanpassad karaktär : Hur kostnadsprecisionen i förkalkyleringen i denna typ av produktion kan ökas samt vilken kalkyleringsmetod som passar bäst." Thesis, Högskolan i Gävle, Avdelningen för Industriell utveckling, IT och Samhällsbyggnad, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-20442.

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Då tillverkningsindustrin går mot en högre grad av kundanpassning och implementering av Lean, samtidigt som föråldrade traditionella kalkyleringsmetoder fortfarande används i moderna industriföretag, är det intressant att utreda relationerna mellan produktionsflöden av kundanpassad karaktär, Lean samt olika kalkyleringsmetoder. Syftet är att öka kostnadsprecisionen i förkalkylen för ett produktionsflöde av kundanpassad och Lean karaktär och beskriva en generaliserbar arbetsprocess för detta. Syftet är även att ta fram generella rekommendationer för val av kalkyleringsmetod genom att utifrån denna produktions karaktär genomföra en jämförande analys av kalkyleringsmetoder (traditionella kalkylmetoder, ABC och kalkylering enligt Lean). Genom en litteraturstudie samt en fallstudie av ett produktionsflöde med många varianter och inslag av Lean har båda syftena uppfyllts. Fallstudien har utförts genom intervjuer och observationer. Problem och positiva faktorer som enligt litteratur karaktäriserar produktion av kundanpassade produkter har även återfunnits på fallföretaget. Det sambandet har kunnat användas för att stödja analysen av relationerna. Relationerna mellan kalkyleringsmetoder, Lean samt produktionsflöden av kundanpassad karaktär har analyserats genom att jämföra litteratur och resultat från fallstudien. Det framkom att Value Stream Costing (VSC) är den mest lämpliga kalkyleringsmetoden för produktionsflöden med kundanpassade produkter som uppnått en hög mognadsgrad av Lean. Förkalkyleringen på fallföretaget är beroende av tillförlitliga operationstider, vilket tagits fram på fallföretaget samtidigt som en generell arbetsprocess utarbetats. Operationstiderna togs i detta fall fram genom videoupptagning av produktionsmomenten samt efterföljande analys i mjukvaran AviX. Genom att följa den generella arbetsprocessen som utarbetats erhålls både ett bra underlag till förkalkylering samt ständiga förbättringar i produktionsflödet. Eftersom forskning visar att Lean bör implementeras i hela organisationen om full fördel med Lean ska uppnås, kan VSC vara en utmärkt kalkyleringsmetod för att komma ifrån föråldrade, traditionella kalkyleringsmetoder samtidigt som denna kalkyleringsmetod förenklar kalkylering i produktion av kundanpassad karaktär.
Since the manufacturing industry is heading for a higher level of customization and implementation of Lean, at the same time as outmoded traditional costing methods is still used in modern industrial organizations, it is interesting to explore the relations between production flows of customized character, Lean and different costing methods. The purpose of this thesis is to increase the cost precision in the preliminary calculation for a product flow of customer adapted and Lean character, and to describe a generalizable work process for this. The purpose is also to develop general recommendations regarding the choice of costing methods by, on a basis of the character of this production, a comparative analysis of costing methods (traditional costing methods, ABC and Lean accounting/VSC). Through a literature study and a case study of a production flow with a high level of variety and influence from Lean, both of the purposes has been fulfilled. The case study has been accomplished through interviews and observations. Problems and positive elements that according to literature characterize the production of customized products have also been found in the case company. That connection has been used to support the analysis of the relations. The relations between costing methods, Lean and production flows of customized character has been analyzed through a comparison between findings in literature and results from the case study. It has been found that Value Stream Costing (VSC) is the most appropriate costing method for production flows of customized products that has reached a high maturity level of Lean. The preliminary costing is dependent on reliable operation times which have been produced on the case study company, while a general work process has been developed. The operation times were in this case identified through video recordings of the production moments and a following analysis in the software AviX. By following the general work process that has been developed, useful material for preliminary costing and continuous improvements in the production flow will be obtained. Since research is showing that Lean should be implemented in the whole organization if full advantages of Lean shall be obtained, VSC is found to be an ideal costing method to replace outmoded, traditional costing methods at the same time as this costing method simplifies costing in production flows of customized character.
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Műller, Tomáš. "Studie kalkulačního systému v inženýrské organizaci." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222214.

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The goal of the submitted thesis is to analyse and improve current costing methods in a chosen engineering company. The theoretical part is devoted to definition of notions – cost types, segmentation of cost and then contains summary of costing technique and costing method. The theoretical analyse is centered on questions about costing in engineering company. The practical part describes company, his organization structure, processes and his productions. Further in the practical part is created analyse of current way costing of order and innovation suggestion. In the conclusion is cognisance evaluation from analyse of costing method and recommendation for the company.
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Ribeiro, Rogeane Morais. "Custeio baseado em atividades na gestÃo de uma instituiÃÃo prestadora de serviÃos educacionais." Universidade Federal do CearÃ, 2011. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=6907.

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nÃo hÃ
Com as constantes transformaÃÃes no cenÃrio das instituiÃÃes de educaÃÃo superior, este trabalho tem como objetivo geral propor um modelo de apuraÃÃo e gestÃo de custos para instituiÃÃes de educaÃÃo superior, gerenciado por uma controladoria focada no estratÃgico, que possibilite a visualizaÃÃo de cenÃrios prospectivos, contribuindo para melhoria de seu desempenho ante os desafios que surgem com a expansÃo da educaÃÃo. Em adiÃÃo, pretende-se identificar, mediante levantamento bibliogrÃfico, os principais mÃtodos de custeamento utilizados; apresentar um modelo de identificaÃÃo e controle de custos que seja simultÃneo com as atividades dessa institiÃÃo; averiguar a possibilidade de execuÃÃo do modelo, mediante aplicaÃÃo no Instituto de Estudos e Pesquisas Sobralense (IEPS), e prospectar cenÃrios para os prÃximos cinco anos da instituiÃÃo. Para atingir os objetivos propostos, tomam-se como referÃncia dados do MEC/INEP (2008), que mostram a aceleraÃÃo do crescimento no perÃodo de 1997 a 2006, com a promulgaÃÃo da LDB, e a relaÃÃo entre as universidades e os institutos de apoio, o chamado terceiro setor, sendo o modelo de Custeio Baseado em Atividade(ABC), proposto por Peter (2001), adaptado para implantaÃÃo no IEPS. Em complemento, embasou-se na teoria de prospecÃÃo de cenÃrios argumentada por Carneiro (2010) e Souza (2009). A metodologia da pesquisa à de abordagem descritiva, classificada como bibliogrÃfica, documental e de campo, com natureza qualitativa e quantitativa. O universo selecionado como respondentes foram os gestores que exercem funÃÃes gerenciais, administrativas, pedagÃgicas e de assessorias. A ferramenta para coleta de dados deu-se por meio de questionÃrios semiestruturados com abordagem especÃfica para cada respondente. A interpretaÃÃo e o tratamento dos dados foram realizados por meio de anÃlise de conteÃdo e tratamento estatÃstico. Os resultados indicaram a necessidade de reorganizaÃÃo nos processos gerenciais do IEPS, a partir de um planejamento estratÃgico e, consequentemente, da implantaÃÃo de um sistema de custeio, o qual auxiliarà a direÃÃo geral e as coordenadorias do instituto no acompanhamento das atividades da sede e das unidades de extensÃo, que encontra-se em posicionamento pouco representativo no mercado educacional, deixando a desejar no sentido de uma real apresentaÃÃo coerente entre a missÃo e os serviÃos ofertados à sociedade. Diante da anÃlise dos cenÃrios de 2006-2010 e 2011-2015, visualizou-se que a instituiÃÃo, apesar de uma evasÃo de 10% ano, manteve uma receita considerÃvel, mas veem utilizando-se de estratÃgias pouco, ou seja, que nÃo proporcionam diferencial competitivo e sustentÃvel em busca de crescimento e posiÃÃo superior. Afere-se que este trabalho responde parcialmente à questÃo formulada, tendo em vista as limitaÃÃes identificadas no percurso da elaboraÃÃo metodolÃgica.
ABSTRACT With the constant transformations in the scene of the institutions of higher education the present work has as general objective to consider a model of verification and management of costs for institutions of higher education (IHE), managed for a focus control in the strategy itself , that makes possible the visualization of future scenes, contributing for the improvement of its performance front to the challenges that appear with the expansion of the education. In addition to identify, by means of bibliographical survey, the main used methods of costings; to present a model of identification and control of costs that are simultaneous with the activities of this institution; to inquire the possibility of execution of the model, through the application in the Institute of Studies and Pesquisas Sobralense (IEPS) and to scenes for the next the five years to the institutions. To reach the considered objectives, they are overcome for reference given by the data from MEC/INEP (2008), that show the acceleration of the growth in the period of 1997 the 2006, from the promulgation of the LDB, and the relation between the universities and the support institutes, the so called third sector, being the model of Expenditure Based on Activity (ABC) considered by Peter (2001), adapted for implantation in the IEPS. In complement it was based in the theory of prospection of scenes argued by Sheep (2010) and Fort (2001). The methodology of the research is of descriptive, classified boarding as bibliographical, documentary and of field, with qualitative and quantitative nature. The selected universe as respondent had been the managers who exert management functions, administrative, pedagogical and of assessorship. The tools for the data collection were given by means of questionnaires half-structuralized with specific boarding for each respondent. The interpretation and treatment of the data were carried through by means of analysis of content and statistical treatment. The results had indicated the necessity of reorganization in the managemental processes of the IEPS, through a strategical planning and consequently the implantation of an costing system, which will assist the general direction and the coordenadorias of the institute in the accompaniment of the activities of the headquarters and the units of extension, that meets in little representative positioning in the educational market, leaving to desire in the direction of one real coherent presentation between the mission and the offered services the society. Ahead of the analysis of the scenes of 2006-2010 and 2011-2015, it was visualized that the institution although a 10% evasion a year, kept a considerable prescription, but they see using itself of strategies little, that is, that they do not provide to competitive and sustainable differential in search of growth and superior position. It is surveyed that this work answers partially to the formulated question, in view of the limitations identified in the passage of the metodologic elaboration.
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Books on the topic "Methods of costing"

1

Janowitz, B. Methods for costing family planning services. New York, NY: United Nations Population Fund, 1994.

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Life-cycle costing: Using activity-based costing and Monte Carlo methods to manage future costs and risks. Hoboken, N.J: Wiley, 2003.

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Ruggles, Philip Kent. Printing estimating: Costing methods for digital and traditional graphic imaging. 4th ed. Albany: Delmar Publishers, 1996.

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Silberberg, Jay L. Alternative telecommunications costing methods: Fundamentals and discretion : a fixed allocator separation model. Cambridge, Mass: Program on Information Resources Policy, Harvard University, Center for Information Policy Research, 1989.

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Silberberg, Jay L. Alternative telecommunications costing methods: Fundamentals and discretion : a fixed allocator separations model. Cambridge, Mass: Harvard University, Program on Information Resources Policy, Center for Information Policy Research, 1989.

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Mills, Paul E. World class manufacturing/advanced manufacturing technology: What it means for management accounting and product costing methods. Dublin: University College Dublin, 1991.

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Jordan, John. Product cost controlling with SAP: [discover how product costing works and integrates with other components ; learn about integrated planning, product cost planning, manufacturing methods, reporting, and more ; reduce long run times during month-end processing]. Bonn: Galileo Press, 2009.

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Hunt, Carl E. Defining and costing POTS: A common carrier approach using the joint products method. Columbus, Ohio (1080 Carmack Rd., Columbus 43210): National Regulatory Research Institute, 1992.

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Bhasin, P. L. Quantity surveying: Estimating and costing for building and civil engineering works based on Indian standard method of measurement. 3rd ed. India: Chand, 1990.

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Basic Concepts of Inventory Costing Methods. Bookboon.com, 2013.

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Book chapters on the topic "Methods of costing"

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Hindmarch, Arthur, and Mary Simpson. "Costing Methods." In Financial Accounting: An Introduction, 138–55. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21765-6_8.

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White, Peter. "Costing and cost allocation methods." In Public Transport, 158–77. Edition 6. | New York : Routledge, 2016. | Series: The natural and built environment series | Revised edition of the author’s Public transport, 2009.: Routledge, 2016. http://dx.doi.org/10.4324/9781315675770-8.

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Tarricone, Rosanna, and Aleksandra Torbica. "Costing and Performance in Healthcare Management." In Statistical Methods in Healthcare, 386–404. Chichester, UK: John Wiley & Sons, Ltd, 2012. http://dx.doi.org/10.1002/9781119940012.ch19.

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Corti, Donatella, Alessandro Fontana, Michele De Santis, Christian Norden, and Reinhard Ahlers. "Life Cycle Assessment and Life Cycle Costing for PSS." In Models, Methods and Tools for Product Service Design, 83–100. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-95849-1_6.

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Park, Sung Eun, and Yong Kyu Lee. "Efficient Bid Pricing Based on Costing Methods for Internet Bid Systems." In Web Information Systems – WISE 2006, 289–99. Berlin, Heidelberg: Springer Berlin Heidelberg, 2006. http://dx.doi.org/10.1007/11912873_30.

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Kartalis, Nikolaos, Ioannis Velentzas, and Georgia Broni. "Can Time-Driven Activity-Based Costing Applied in Show Caves." In Advances in Cross-Section Data Methods in Applied Economic Research, 419–28. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-38253-7_26.

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Giuffrè, Orazio, Anna Granà, Tullio Giuffrè, Francesco Acuto, and Anthony Lo Pinto. "Life-Cycle Costing Decision-Making Methodology and Urban Intersection Design: Modelling and Analysis for a Circular City." In Research Methods in Modern Urban Transportation Systems and Networks, 59–86. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-71708-7_5.

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Mandolini, Marco, Federico Campi, Claudio Favi, Paolo Cicconi, Michele Germani, and Roberto Raffaeli. "Parametric Cost Modelling for Investment Casting." In Lecture Notes in Mechanical Engineering, 386–92. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-70566-4_61.

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AbstractThis paper presents a parametric cost model for estimating the raw material cost of components realized employing the investment casting process. The model is built using sensitivity analysis and regression methods on data generated by an analytic cost model previously developed and validated by the same authors. This is the first attempt of developing a parametric cost model for investment casting based on activity-based costing. The proposed cost model accounts component volume, material density and material price. The error in estimating the raw material cost for components whose volume is within the common range of investment casting is around 11%.
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Neff, Thomas. "Anwendungsspektrum der Methode Front Load Costing." In Front Load Costing, 341–79. Wiesbaden: Deutscher Universitätsverlag, 2002. http://dx.doi.org/10.1007/978-3-322-95247-9_7.

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Zamrud, N. F., M. Y. Abu, N. N. N. M. Kamil, and F. L. M. Safeiee. "A Comparative Study of Product Costing by Using Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) Method." In Lecture Notes in Mechanical Engineering, 171–78. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0950-6_27.

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Conference papers on the topic "Methods of costing"

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Qin, Ye, Kenneth Salem, and Anil K. Goel. "Towards Adaptive Costing of Database Access Methods." In 2007 IEEE 23rd International Conference on Data Engineering Workshop. IEEE, 2007. http://dx.doi.org/10.1109/icdew.2007.4401030.

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"COMPARATIVE ANALYSIS OF THE MAIN METHODS OF COST MANAGEMENT: DIRECT-COSTING AND ABSORPTION COSTING." In Russian science: actual researches and developments. Samara State University of Economics, 2019. http://dx.doi.org/10.46554/russian.science-2019.10-2-113/117.

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Waghmode, Laxman Yadu, and Anil Dattatraya Sahasrabudhe. "Life Cycle Cost Modeling of Pumps Using an Activity Based Costing Methodology." In ASME 2010 10th Biennial Conference on Engineering Systems Design and Analysis. ASMEDC, 2010. http://dx.doi.org/10.1115/esda2010-24043.

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In order to survive in today’s competitive global business environment, implementation of life cycle costing methodology with a greater emphasis on cost control could be one of the convincing approaches for the manufacturing firms. The product life cycle costing approach can help track and analyse the cost implications associated with each phase of product life cycle. Life cycle costing (LCC) practices with traditional costing methods may provide results that have a severe deviation from the real product LCC as it focuses on the cost of materials, labor and a low portion of overheads apportioned by the absorption rate to the product. Activity based costing (ABC) has emerged as one of the several innovative and more accurate costing methods in recent years. It is based on the principle that products or services consume activities and activities consume resources that generate costs. Thus, the ABC system focuses on calculating the costs incurred on performing the activities to manufacture a product. This paper presents a LCC modeling approach for estimating life cycle cost of pumps using activity based costing method. The study was conducted in a large pump manufacturing company from India that has significant global standing within its industry. Firstly, all the activities and cost drivers associated with the life cycle of a pump have been identified. A methodology for LCC analysis using ABC is then developed and it is applied to two different pumps manufactured by the same industry and the results obtained are presented.
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Coughlin, Michael K., and Michael J. Scott. "An Activity-Based Costing Method to Support Market-Driven Top-Down Product Family Design." In ASME 2013 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/detc2013-12264.

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As more and more companies offer product families rather than individual products, the competitive advantage of product platforming is shrinking. In order to compete companies need to link marketing and engineering so that designers are able to make decisions about critical trade-offs between cost and performance. The current methods for market-driven platform designs use traditional product costing where indirect costs are assigned to individual products based on relative production quantities. Because of increasing product diversity and decreasing direct labor costs, the ratio of indirect costs to total cost of products is increasing. A method for use during the design stage of top-down product family design is needed to assign indirect costs to individual products based on the product’s consumption of indirect resources. An activity-based costing method for top-down product family design is presented here. This method allows the designer to model indirect costs as a function of engineering attributes, creating a framework for top-down product platform optimization that provides a more accurate estimation of cost than traditional product costing methods. An illustrative example shows that an activity-based costing model predicts different profitability from a traditional costing system for a number of different motor designs.
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Moser, Gerhard, Julien Le Duigou, and Magali Bosch-Mauchand. "Life Cycle Costing in Manufacturing Process Management." In ASME 2012 11th Biennial Conference on Engineering Systems Design and Analysis. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/esda2012-82943.

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In the last two decades during which the competitive business environment increased, it became crucial for each company to find the most accurate strategy to make survive its business. For that reason they need to manage and control their costs. Life Cycle Costing is one of these tools, which helps to analyse the cost of a product in the whole life of a product. To be competitive, the organisations have to optimize not only their products but also all their processes. Manufacturing Process Management (MPM) addresses the area between product design and production. Therefore MPM supports to optimize the manufacturing area of a factory. With different virtual scenarios the best solution of the manufacturing process can be obtained and at the same time it is possible to reduce time to market, costs and increase the quality. The focus of this paper is to integrate Life Cycle Costing tools and methods in the MPM part of the Product Lifecycle Management (PLM). We will discuss the implementation of Activity Based Costing (ABC) and Case-Based Reasoning (CBR) methods in a PLM tool for an early design decision support.
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Emblemsvåg, Jan, and Bert Bras. "ISO 14000 and Activity-Based Life-Cycle Assessment in Environmentally Conscious Design and Manufacturing: A Comparison." In ASME 1998 Design Engineering Technical Conferences. American Society of Mechanical Engineers, 1998. http://dx.doi.org/10.1115/detc98/dfm-5734.

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Abstract As a part of the new ISO 14000 environmental management standard, standards for conducting Life-Cycle Assessments (LCAs) are proposed. In this paper we compare these standards to Activity-Based LCA by using a toy manufacturer called WagonHo!, Inc. as an implementation test case. In this case study, both economical and environmental assessments are made of the product- and process designs. Because the ISO 14000 LCA does not incorporate costing methods, we have used Variable Costing combined with standard times. Activity-Based LCA, on the other hand, combines an Activity-Based Costing (ABC) like method and activity-based environmental impact assessment methods into a single method. The ISO 14000 and Activity-Based LCA are compared with respect to assessment accuracy and how well they indicate areas in need of redesign. Due to the need of short-term survival caused by a severe negative economic result, we will mainly look at process design and market strategies, because product design is a more long-term effort. It is shown that in this case, Activity-Based LCA is superior to ISO 14000 based LCA — possibly in most situations.
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Romero, Vicente. "Characterization, costing, and selection of uncertainty propagation methods for use with large computational physics models." In 19th AIAA Applied Aerodynamics Conference. Reston, Virigina: American Institute of Aeronautics and Astronautics, 2001. http://dx.doi.org/10.2514/6.2001-1653.

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Teunckens, Lucien, Kurt Pflugrad, Candace Chan-Sands, and Eduard Lazo. "Proposal for Internationally Standardised Cost Item Definitions for the Decommissioning of Nuclear Installations." In ASME 2001 8th International Conference on Radioactive Waste Management and Environmental Remediation. American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/icem2001-1132.

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Abstract Various international decommissioning projects have shown that there are substantial variations in cost estimates for individual installations. Studies to understand the reasons for these differences have been somewhat hampered by the fact that different types of cost estimation methods are used, having different data requirements. Although some uncertainty is inevitable in any costing method, an understanding of the costing methods used in particular projects is useful to avoid key uncertainties. Difficulties of understanding can be encountered and invalid conclusions drawn in making cost comparisons without regard to the context in which the various cost estimates were made. The above-mentioned difficulties are partly due to the lack of a standardised or generally agreed-upon costing method that includes well structured and defined cost items and an established estimation method. Such a structure and method would be useful not only for project cost comparisons, but would also be a tool for a more effective cost management. The OECD/Nuclear Energy Agency (NEA), the International Atomic Energy Agency (IAEA), and the European Commission (EC) have ongoing activities addressing various aspects of decommissioning and decommissioning costs. Based on these concurrent activities and common objectives, and on the advantages of standardised cost item definitions, the three organisations agreed to jointly prepare and to publish a standardised list of cost items and related cost definitions, for decommissioning projects. The work was carried out by Belgoprocess (Belgium) in the framework of a shared-cost contract with the European Commission (Nuclear Fission Safety Programme 1994–1998). This paper presents the results of the co-operative work.
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Liang, Mincui. "A Holistic Method to Enhance the Sustainable Design, Manufacture, Operation, and End-of-Life of Offshore Supply Vessels." In ASME 2020 39th International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/omae2020-18475.

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Abstract Nowadays, sustainable development is becoming a worldwide growing concern for the shipping industry. The overall aim of this paper is to develop a holistic method to enhance sustainable design at the design stage of Offshore Supply Vessels. The process and practice of deciding on the alternative hull & structure materials are presented in the case study to verify and validate the method. The technique includes four main parts. Firstly, Life Cycle Sustainability Assessment, which was developed from Life Cycle Assessment, and which has been carried out to analyze the environmental, economic, and social impacts. Secondly, Monetary Valuation is used to convert the results of the Life Cycle Sustainability Assessment. Moreover, Life Cycle Sustainability Costing is used as an accounting tool to aggregate the results from the Monetary Valuation, including environmental cost, economic cost, and social cost. Finally, the results of Life Cycle Sustainability Costing have been analyzed through Sensitivity Analysis to interpret and make sound recommendations. The novelty of this research is the combination of the different methods, as well as its application to Offshore Supply Vessels.
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Chidambaram, Bala, and Alice M. Agogino. "Catalog-Based Customization." In ASME 1999 Design Engineering Technical Conferences. American Society of Mechanical Engineers, 1999. http://dx.doi.org/10.1115/detc99/dac-8675.

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Abstract This paper develops a new method for implementing mass-customization, namely, the customization around standard products, or catalog-based customization. The method addresses the customization requirements of a class of products that are complex in configuration, multi-functional and structurally similar. We formulate catalog-based customization as an optimization problem consistent with the manufacturer’s goal of incurring minimal costs in the redesign of existing standard components, while meeting customer specifications and satisfying design constraints. The ‘catalog-based’ nature of the formulation raises concomitant issues of cost function development and problem simplification/solution. We identify the generational structure as best suited to exploit the cost data in existing catalogs and construct a product cost function. The cost-estimation methods used by the generational structure in the construction are identified as weight-based — for modeling the material costs, and methods based on similarity principles and regression analyses — for the production costs. The optimization formulation of catalog-based customization may be simplified by an a priori identification of a standard catalog design as the customization basis. This is accomplished with function costing — a cost-estimation hypothesis that uses product functionality to develop an approximate cost-estimate. The function-costing estimate is also used to abstract features from the standard base design into the optimization formulation. The preferred solution strategy for the optimization formulation is identified as genetic algorithms. We apply the customization method developed to Brushless D.C. Permanent Magnet (BDCPM) motors and obtain optimal minimal cost custom designs (from the standard designs of a BDCPM motor family) for different sets of customer requirements.
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