Journal articles: 'PROBLEMS OF COST MANAGEMENT'

1

Tijs, S. H., and T. S. H. Driessen. "Game Theory and Cost Allocation Problems." Management Science 32, no. 8 (August 1986): 1015–28. http://dx.doi.org/10.1287/mnsc.32.8.1015.

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Dickson, David. "Cost overruns, management problems found in British Antarctic projects." Nature 362, no. 6420 (April 1993): 486. http://dx.doi.org/10.1038/362486a0.

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Sinha, Pritibhushan. "Assignment problems with changeover cost." Annals of Operations Research 172, no. 1 (August 27, 2009): 447–57. http://dx.doi.org/10.1007/s10479-009-0620-6.

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Toomer, Heather. "Seventeenth-Century Baby Clothes? The Problems of Identification." Costume 55, no. 1 (March 2021): 24–48. http://dx.doi.org/10.3366/cost.2021.0181.

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This article follows a study of a collection of baby clothes assumed to be of late seventeenth-century date to ascertain whether or not that assumption might be correct. The collection is unusual in containing caps, rare in themselves but also decorated with lace frills in the adult frelange style; a rare pair of sleeves with paned oversleeves; and christening and other items for wear by a swaddled infant which are more common in known collections but here, more unusually, trimmed with Flemish bobbin lace. The article discusses the items in terms of their relationships with each other, their construction, their fabrics and how they were worn. Comparisons with similar and related articles in other collections and in seventeenth-century portraits of adults and children enable the author to conclude that the articles probably do date from the late seventeenth century but from slightly different decades.

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Shao, Yong Gang, Jing Zhe Xu, and Zhong Yuan Xia. "Analysis of Transmission Line Engineering Construction Stage Cost Management Problems." Advanced Materials Research 850-851 (December 2013): 1094–97. http://dx.doi.org/10.4028/www.scientific.net/amr.850-851.1094.

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In recent years, the rapid development of the national economy has brought rapid growth in electricity demand; the power grid construction has entered a period of rapid development. Construction of power transmission line project is an important part of power grid construction，the cost management of construction stage, it is of great significance for the entire project cost management, improve the efficiency of construction enterprises. In this paper, based on the theory of cost management in construction stage, from the three aspects of social and economic factors, human factors and natural factors, analyzed the current situation and problems of transmission line engineering construction cost management and to the actual engineering data are discussed. Finally, in view of the present situation and problems of the construction cost management, this paper puts forward some suggestions.

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Alabdan, Rana Ibrahim. "Major Problems related to Information Management." INTERNATIONAL JOURNAL OF COMPUTERS & TECHNOLOGY 12, no. 3 (January 7, 2014): 3347–49. http://dx.doi.org/10.24297/ijct.v12i3.3243.

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Technological advancements in computing and communication technology have most recently grown rapidly. This growth has further been motivated by the high-speed networks and the declining cost of purchasing computers. The trend has enabled the running and fast transfers of various applications such as data and information, graphics, voice and movies.Â The use of computers and technology in communication has transformed various organizational systems to the digital era.

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Venkateswarlu, B., and C. Muralidaran. "Efficient Solutions of Time versus Cost Transportation Problems." International Journal of Logistics Systems and Management 1, no. 1 (2020): 1. http://dx.doi.org/10.1504/ijlsm.2020.10033630.

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Whitehall, F. B. "Review of Problems with a Quality Cost System." International Journal of Quality & Reliability Management 3, no. 3 (March 1986): 43–58. http://dx.doi.org/10.1108/eb002869.

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Ma, Zhao Xia, and Guang Cai Yan. "Analysis on the Problems and Measures to the Construction Project Cost Management." Advanced Materials Research 971-973 (June 2014): 2458–61. http://dx.doi.org/10.4028/www.scientific.net/amr.971-973.2458.

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To survive and prosper in a more competitive construction market nowadays, a company must strengthen the cost management of construction project. This paper expounds the present situation of the construction project cost management, existent problem in the process of the construction project cost management. Countermeasure analysis of perfecting the construction project cost management is discussed in respect to the management concept and method, information technology application, the people-oriented and sustainable concept of development.

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Shin, Bumshick, and Kyu-Han Kim. "TIDAL POWER GENERATION IN GAROLIM BAY, KOREA." Coastal Engineering Proceedings 1, no. 33 (December 14, 2012): 70. http://dx.doi.org/10.9753/icce.v33.management.70.

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Among the ocean energy, tidal power generation has a great advantage on large development possibilities despite of its huge construction cost and difficulty in finding an applicable location. Furthermore, once tidal power generation is developed, various developmental benefits are expected which are not only producing semi-permanent energy but also gaining a bridge role, tourism resource effects, adjustability of flood inundation inside the bay and other multi development effects(Roger H. Charlier.,2003, John Twidell, 2006). Nevertheless, unfavorable impacts on the bay environmental have also been pointed out. The environmental problems include mud flat extinction and marine eco-system disruption. The participation of local residents is essential to resolve ecological and socioeconomic issues. In this study, the feasibility of tidal power generation is examined by reviewing the hydraulic characteristics of a target area in the Garorim bay on the west coast of Korea.

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Hinze, Jörg. "Problems of international labour cost comparisons." Intereconomics 33, no. 3 (May 1998): 146–52. http://dx.doi.org/10.1007/bf02926822.

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COSTA, JULIÁN, and IGNACIO GARCÍA-JURADO. "COALITIONAL VALUES AND COST ALLOCATION PROBLEMS." International Game Theory Review 15, no. 02 (June 2013): 1340002. http://dx.doi.org/10.1142/s0219198913400021.

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In this paper, we explain why the field of cost allocation problems with a coalition structure is a wide and promising unexplored research direction. In particular, we pose some open questions for airport games with a coalition structure.

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Laporte, Gilbert, and Marta M. B. Pascoal. "Minimum cost path problems with relays." Computers & Operations Research 38, no. 1 (January 2011): 165–73. http://dx.doi.org/10.1016/j.cor.2010.04.010.

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Bokor, Zoltán. "Elaborating Cost and Performance Management Methods in Transport." PROMET - Traffic&Transportation 21, no. 3 (March 2, 2012): 217–24. http://dx.doi.org/10.7307/ptt.v21i3.228.

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Transport companies are facing management problems of enhancing operation efficiency at limited resources. The decision-making procedures applicable to solve such problems can be made more reliable if relevant information on basic components of business or technology processes are available. This information base can be produced by using cost and performance management methods combining financial and technology system parameters. The paper aims at summarising the research results conducted in the field of developing cost and performance controlling tools using this approach for the case of different transport companies. After explaining the main modelling principles, the experiences of empirical pilot projects are discussed. The preliminary results of these projects have proved the significance of the elaborated methodology. At the same time, it can also be concluded that the modelling tool shall be adapted to the specific circumstances of the examined transport companies before practical implementations. KEY WORDS: cost calculation, performance management, controlling

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Sifaleras, Angelo. "Minimum cost network flows: Problems, algorithms, and software." Yugoslav Journal of Operations Research 23, no. 1 (2013): 3–17. http://dx.doi.org/10.2298/yjor121120001s.

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We present a wide range of problems concerning minimum cost network flows, and give an overview of the classic linear single-commodity Minimum Cost Network Flow Problem (MCNFP) and some other closely related problems, either tractable or intractable. We also discuss state-of-the-art algorithmic approaches and recent advances in the solution methods for the MCNFP. Finally, optimization software packages for the MCNFP are presented.

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Hamacher, Horst W., Christian Roed Pedersen, and Stefan Ruzika. "Multiple objective minimum cost flow problems: A review." European Journal of Operational Research 176, no. 3 (February 2007): 1404–22. http://dx.doi.org/10.1016/j.ejor.2005.09.033.

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Mahmoudi, Amin, and Saad Ahmed Javed. "Project scheduling by incorporating potential quality loss cost in time-cost tradeoff problems." Journal of Modelling in Management 15, no. 3 (February 13, 2020): 1187–204. http://dx.doi.org/10.1108/jm2-12-2018-0208.

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Purpose The study aims to introduce two new models of project scheduling by incorporating potential quality loss cost (PQLC) in time–cost tradeoff problems by overcoming the drawbacks of the existing Kim, Khang and Hwang (KKH) model. The proposed methods are named the Revised KKH-I (RKKH-I) and Revised KKH-II (RKKH-II) models for project scheduling. Design/methodology/approach The performance of the existing KKH model has been tested using a numerical example followed by the identification of the main shortcomings of the KKH method. Later, a concrete effort has been made to address its shortcomings while improving its performance significantly. The comparative analysis of the Revised KKH models with the original model has also been presented along with sensitivity analyses. Findings The study recognizes that the construct on which the original KKH method was built is important; however, certain drawbacks make it unable to consider PQLC in projects, thus making its practical use questionable. The comparative analysis of the proposed methodology with the original method demonstrated that the new models (RKHH-I and II) are more comprehensive and intelligent than the existing KKH model. Originality/value The comparative analysis of the original KKH model and its improved version reveals that the revised model is far more suitable for project scheduling. The study is important for project managers who recognize project scheduling being one of the key parameters associated with project management process, crucial to control every day during the management of projects.

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Frangioni, Antonio, and Antonio Manca. "A Computational Study of Cost Reoptimization for Min-Cost Flow Problems." INFORMS Journal on Computing 18, no. 1 (February 2006): 61–70. http://dx.doi.org/10.1287/ijoc.1040.0081.

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Yang, Wang. "Research on cost management of wenzhou huafeng group co., LTD. Under the background of big data." E3S Web of Conferences 214 (2020): 01002. http://dx.doi.org/10.1051/e3sconf/202021401002.

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With the convergence of information technology and human production and life, as well as the rapid popularization of the Internet, the global data show an explosive growth. Accounting, especially cost management, is also closely related to external data. Therefore, the cost management also needs to apply the big data technology to realize its function and method synchronization optimization. This paper first USES the literature research method to sort out the relevant concepts and theories of enterprise cost management at home and abroad, then USES the data analysis method to analyze the current situation and main problems of wenzhou huafeng group co., ltd. in the cost management, and finally, combined with the background of big data, puts forward the corresponding countermeasures through the problems. In a word, through research and analysis, the problems and deficiencies in cost management of enterprises are found, and on the premise of the background of big data, Suggestions and countermeasures are put forward to solve the problems in cost management of enterprises.

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Mazlova, E. A., and I. A. Merisidi. "Oil and Petroleum Spill Waste Management Problems." Ecology and Industry of Russia 24, no. 12 (December 1, 2020): 66–71. http://dx.doi.org/10.18412/1816-0395-2020-12-66-71.

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The main approaches to planning activities for the management of waste spills, based on best practices, developed by oil and gas companies and associations, are analyzed. The problems of the accumulation and disposal of waste spills, the problems of preparing the waste for further disposal methods are indicated. The variety of spill waste does not allow to determine a universal way to manage this waste, therefore it seems necessary to develop a response and management strategy and include potential material resources for their disposal, equipment and technologies in the OSR plans, in order to avoid secondary pollution and minimize the cost of eliminating spills.

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Maniar, H. "Contingency Management in Indian Construction Projects." Journal of Construction Business and Management 4, no. 2 (December 4, 2020): 11–24. http://dx.doi.org/10.15641/jcbm.4.2.840.

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The successful completion of Indian construction projects possesses an inherent uncertainty due to the nature of the construction industry along with prevailing tepid recovery of the Indian economy, which has made it difficult for construction companies to achieve required operational and financial performance. This necessitates having accurate project cost estimation and efficient contingency management to shield unknown project risk and address cost overrun problems. Therefore, this study aims to assess the current state, the issues faced in contingency management and evaluating the effectiveness of contingency in overcoming cost overrun problems in Indian construction companies. The study preferred a quantitative approach in capturing the required data by using structured questionnaires collected from 100 Indian construction companies (of contractors, vendors/suppliers, customers, and consultants) out of 335 companies with a response rate of 29.85%. This, along with archival data analysis of 50 Indian construction projects completed between Calendar Year (CY) 2014 to 2019. The captured data were analysed using simple statistical tools like Relative Importance Index (RII), mean score, standard deviation and ranking methods to ensure relevant results aligned with research objectives. The result findings of the study revealed that 60% of Indian construction companies preferred the traditional percentage method for contingency sum percentage addition to estimated project cost (a subjective approach based on the historical project performance) which may not be adequate in overcoming cost overrun problems. Archival data analysis found that contingency consideration was effective in accommodating cost overrun problems in 9 (18%) projects out of 50 projects. The study further found that contingency was utilised in an unplanned mode and having unclear contingency forecasting strategies. Based on result findings and observations, this study concludes that contingency should be estimated based on the scientific approach in place of a subjective approach to address project risks adequately, this along contingency consideration should be an integral part of the project risk assessment and should be effectively utilised during the execution stage. Keywords: Contingency, Cost Overruns, Indian Construction Projects, Operational and Financial Performance, Project Risk.

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Geetha, S., and M. N. Vartak. "Time-Cost Trade-Off Analysis in Some Constrained Assignment Problems." Journal of the Operational Research Society 40, no. 1 (January 1989): 97. http://dx.doi.org/10.2307/2583082.

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Geetha, S., and M. N. Vartak. "Time-Cost Trade-Off Analysis in Some Constrained Assignment Problems." Journal of the Operational Research Society 40, no. 1 (January 1989): 97–101. http://dx.doi.org/10.1057/jors.1989.10.

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Altiparmak, F., and I. Karaoglan. "An adaptive tabu-simulated annealing for concave cost transportation problems." Journal of the Operational Research Society 59, no. 3 (March 2008): 331–41. http://dx.doi.org/10.1057/palgrave.jors.2602301.

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Guo, Hai Yan, and Lei Wang. "Simple Discuss of the Construction of Engineering Cost Information System." Applied Mechanics and Materials 584-586 (July 2014): 2447–51. http://dx.doi.org/10.4028/www.scientific.net/amm.584-586.2447.

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The paper analyzed the current situation of the management of engineering cost information,. After considering the problems in information managements, from the perfecting of cost information collection channels, the instituting of the unified and standard systems of cost information classify codes, the strengthening of macro-managements of administrations and the instituting and maintaining of engineering cost information network, it gave solutions to complete the development of engineering cost information system.

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Parnell, Brett, Merlin Stone, and Eleni Aravopoulou. "Controlling superprojects – information management requirements." Bottom Line 33, no. 1 (January 15, 2020): 116–31. http://dx.doi.org/10.1108/bl-11-2019-0126.

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Purpose This paper aims to explore the problems of managing superprojects and identifies how a different approach to controlling them can reduce the incidence of cost and time overruns and benefit shortfalls. Design/methodology/approach Literature review accompanied by conceptual analysis. Findings Project cost and timing overruns and benefit shortfalls are very frequent in superprojects. These problems can be ascribed partly to the way in which they are planned is not taken into account in designing and implementing control systems, particularly the governance processes and the information they have available. Practical implications This paper has serious implications for those designing control processes, governance and information management for superprojects. It suggests that if a new approach is taken, fewer superprojects will suffer from cost overruns and benefit shortfalls because remedial actions will be taken earlier for projects, which are experiencing problems, while learning will be fed back to those planning new projects. Social implications There will be saving of public money and reduced deferment of benefits that normally result from failed or delayed projects and reduced allocation of large incremental budgets dedicated to resolving problems. Originality/value The taxonomy of different types of superprojects is original, as is the idea of ambidextrous control, and the diagnosis of failure reasons lying in the nature of control and governance processes, and the lack of relevant information available during the control process.

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Lai, Minghui, Weili Xue, and Lindu Zhao. "Cost allocation for cooperative inventory consolidation problems." Operations Research Letters 44, no. 6 (November 2016): 761–65. http://dx.doi.org/10.1016/j.orl.2016.09.006.

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Tang, Yan Qun, and Wei Zeng. "The Application of Physical Planning Theory in Objective Management." Applied Mechanics and Materials 94-96 (September 2011): 2238–42. http://dx.doi.org/10.4028/www.scientific.net/amm.94-96.2238.

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Basing on the analysis of problems existing in the comprehensive decision-making and balanced optimizing of project programs, the writer has introduced the method of physical planning to solve the problems of comprehensive decision-making and optimizing in the quality of the project management – time limit for a project - cost, and established the quality - time limit for a project- cost comprehensive evaluation and decision model as well as the quality - time limit for a project - cost optimization model. The proposed method has been proved effective through the cases of highway engineering project management.

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Garfamy, Reza Mohammady. "Supply Management: A Transaction Cost Economics Framework." South East European Journal of Economics and Business 7, no. 2 (November 1, 2012): 139–47. http://dx.doi.org/10.2478/v10033-012-0022-6.

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Abstract Transaction Cost Economics (TCE) is an economic theory that provides an analytical framework for investigating the governance structure of contractual relations within a supply chain. The purpose of this paper is to examine existing research in an effort to understand the potential effects of transaction costs on the vertical coordination of a supply chain. The paper arrives at many insights into how supply chains are organized under different governance structures. These insights can certainly be shared via the development and introduction of related propositions. The conceptual typology of contractual relations developed herein can help researchers better understand the scope of both the problems and the opportunities associated with supply management. It will be of value, therefore, not only to researchers who desire to expand their research into this area, but also to those who have already investigated this topic in isolation or with limited scope.

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SAMIGULLINA, Aigul, and Marsel GATAULLIN. "FUNCTIONAL COST ANALYSIS: APPLICATION IN THE SOLUTION OF ORGANIZATIONAL AND MANAGEMENT PROBLEMS." Vestnik BIST (Bashkir Institute of Social Technologies), no. 2(51) (June 30, 2021): 82–90. http://dx.doi.org/10.47598/2078-9025-2021-2-51-82-90.

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At the current stage of economic development, much attention is paid to improving the economic mechanism of a market society, which should ensure high economic results, comprehensive solutions to both social and economic problems, and transfer of the economy to intensive resource-saving areas of economic activity. The intensification of the economy, an increase in its efficiency should lead, first of all, to the fact that the rate of growth of production is higher than the cost of it, so that by involving relatively fewer resources in production, more can be achieved. One of the most important methods of intensification is the method of functional cost analysis (VCA) considered in the article.

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de Vries, Walter T., and Hanneke Ester. "Inter-organizational Transactions Cost Management with Public Key Registers." International Journal of Public Administration in the Digital Age 2, no. 2 (April 2015): 22–32. http://dx.doi.org/10.4018/ijpada.2015040102.

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Cross-organizational e-Government projects must comply with separate and alternative accounting systems. The compliance brings about two types of problems: the emergence of transaction costs because of having to create additional and often more complex, accounting systems and a reduction of financial autonomy and accountability of individual public agencies. Conceptually transaction cost theory, in particular through using the construction ‘asset specificity' and ‘uncertainty' can qualify these problems. Empirically, a case study approach helps to contextualize these problem in a given (inter-)organizational, economical and institutional environment. The present research employs these choices to explore how the Netherlands e-Government case of establishing national key registers affects the inter-organizational accounting practices and the financial autonomy of a single organization, the Dutch Kadaster. This domain study reveals that while cross-organizational e-Government projects indeed reach cost efficiency in back-office operations they also incur transaction costs in accounting. This increases the institutional uncertainty, while decreasing the asset specificity. Both effects imply a loss in autonomy and accountability of individual public organization, such as the Kadaster. Hence, while e-Government project may operate efficiently and effectively across organizations, it reduces that of individual organizations.

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Deevski, Stoyan. "MANAGEMENT OF INDIRECT COSTS – MATHEMATICAL METHODS FOR COST ALLOCATION." Trakia Journal of Sciences 17, Suppl.1 (2019): 496–503. http://dx.doi.org/10.15547/tjs.2019.s.01.080.

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The purpose of this paper is to look into the challenges of management of indirect costs in business organizations and to propose solutions to those problems. The paper starts with an introduction to the importance of understanding the concept of overhead costs and why it is often crucial for the management of the business organizations to classify, analyze and manage them. Particular problems to the allocation of indirect costs arise when supporting departments provide mutual services to each other. In these situation the management has two options – to ignore the mutual provision of services and account for the overheads as if there were no such services or to use simple cost allocation methods. This approach might not lead to reliable information required for taking sound management decision. With the advancement of technologies, the problem of obtaining timely and reliable information about the cost structure of cost objects (products, services, departments, etc.) could be resolved in an effective and efficient way using a third option. Namely, the utilization of mathematical methods for indirect cost allocation. The author performed a survey among managers of business organizations exploring whether they would use this approach and the results turned out to be positive.

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Csordas, Helga. "Calendars in Time-Cost Trade-Off." Periodica Polytechnica Architecture 50, no. 1 (April 16, 2019): 63–66. http://dx.doi.org/10.3311/ppar.13257.

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In project management, there are two main operation problems. Scheduling and cost optimisation. These are interrelated and have mathematically proven solutions for the basics. However, in case of applying arbitrary calendars, there may be generated such effects in scheduling that make the known time-cost trade-off model unusable. In consideration of these effects, this paper aims to apply known algorithms that have been successful for other problems.

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Gerasimova, Larisa. "Cost accounting in transport companies." MATEC Web of Conferences 239 (2018): 08019. http://dx.doi.org/10.1051/matecconf/201823908019.

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The article shows that the main task of business development related to transport is obtaining of the required financial result while observing cost optimization for efficient management of these expenses. It is noted that among the existing means of optimizing expenditures, the main ones are methods of constant expenditure management, such as control and accounting, planning, as well as a number of measures aimed at reduction of expenses. The utility of detailing expenditures and allocating rationalized costs from them has been substantiated. The problems that hinder the construction of a productive cost management system are noted.

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Feng, Hui Hong, Xiao Ping Ding, Jing Si Chen, and Yu Chen. "Analysis on Whole Life Cycle Cost Management of Highway Engineering." Advanced Materials Research 255-260 (May 2011): 3907–10. http://dx.doi.org/10.4028/www.scientific.net/amr.255-260.3907.

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According to the analysis of the current problems in highway engineering cost management, this paper puts forward the idea of the whole life cycle cost management in highway engineering, and elaborates the specific contents and the control methods of engineering cost management for all stages in the construction process.

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Lefebvre, M. "Lqg problems with a possibly infinite final cost." Optimization 29, no. 1 (January 1994): 73–79. http://dx.doi.org/10.1080/02331939408843937.

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Priadko, Volodymyr. "ACCOUNTING AND ANALYTICAL SUPPORT OF COST MANAGEMENT." Economic Analysis, no. 28(4) (2018): 265–70. http://dx.doi.org/10.35774/econa2018.04.265.

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Introduction. The article researches the essence of the cost as an object of accounting. It highlights the importance and tasks of the cost management system. The essence, purpose and functions of the accounting and analytical support of cost management are revealed. It is determined that the main sources of data for the management of company costs are the following ones: external (regulatory) and internal (accounting, non-accounting and analytical) information. The article lists the factors that affect the production cost and methods of accounting for production. Purpose. The article aims to study accounting information in terms of cost management and to reveal the value of the accounting and analytical support of the issuer of corporate rights in making managerial decisions. Method (methodology). In the process of research, a number of scientific methods have been used, including method of comparison, method of grouping, method of analysis and synthesis. Results. The article summarizes the scientific approaches to the essence of accounting and analytical support. It presents the author’s vision of the accounting and analytical support for cost management. It researches the problems of formation of accounting and analytical support for cost management of the issuer of corporate rights.

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LOGANATHAN, G. V. "BENEFIT-COST PROBLEMS: A BI-CRITERIA APPROACH." Engineering Optimization 13, no. 3 (June 1988): 225–53. http://dx.doi.org/10.1080/03052158808940957.

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Zhu, Fang Lin, Xue Ming Tao, Jia Zhen Huang, and Yi Yun Cao. "Research on Fine Management of Construction Cost Based on BIM." Applied Mechanics and Materials 608-609 (October 2014): 186–90. http://dx.doi.org/10.4028/www.scientific.net/amm.608-609.186.

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The paper uses the concept of refining construction cost management as the objective to analyze the problems of the existing construction cost management in China including low working efficiency and evident information island. The paper refers to the advantages of BIM technology in information integration and cooperative work, analyzes the application value of BIM technique to construction cost fine management, and tries establishing standardized and processed construction cost fine management mode.

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KIRILLOVA, L. G., and N. V. SHIL’NIKOVA. "COST MANAGEMENT AT SMALL AND MEDIUM BUSINESSES. ENVIRONMENTAL ASPECT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 5 (2020): 48–52. http://dx.doi.org/10.36871/ek.up.p.r.2020.05.02.008.

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The article is devoted to the development of a management approach to the costs of small businesses to solve environmental issues. It is shown that the use of the lean concept in environmental management allows us to neutralize the contradiction between increasing production volumes and environmental problems by a comprehensive analysis of the set of economic and environmental issues. The analysis of production costs is carried out. The categories that contribute to the effective management of environmental costs are marked.

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Panakhov, A. U. "Problems and Prospects of Accounting Management in the Digital Economy." Accounting. Analysis. Auditing 7, no. 5 (November 8, 2020): 6–14. http://dx.doi.org/10.26794/2408-9303-2020-7-5-6-14.

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There is an active digitalization of the collecting processes, consolidating and analyzing business data in the modern economy. Against this background, many classical problems of managerial accounting still remain unresolved, among which the selection of cost objects, the search for optimal methods for calculating costs, and the integration of various types and levels of accounting among themselves. The goal of the paper is to reveal key features of management accounting development in modern enterprises. The methodological basis of the work is a systematic approach, reflected in the idea of management accounting as a multi-level system that combines methodological, organizational and infrastructural aspect. The result of the study is the disclosure of the imbalance problems associated with increased attention to higher levels of management accounting without deepening the study of lower levels of business data. There are proposed the following directions of management accounting development: further division of accounting objects; expanding the possibilities of solving the problems of calculating costs due to modern technologies; integration of cost accounting with process models, which maintained in companies today outside the framework of accounting management. The results may be of interest to researchers, practitioners in the financial management and IT fields

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Jiang, Yiwei, Longcheng Liu, Biao Wu, and Enyu Yao. "Inverse minimum cost flow problems under the weighted Hamming distance." European Journal of Operational Research 207, no. 1 (November 2010): 50–54. http://dx.doi.org/10.1016/j.ejor.2010.03.029.

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Jouglet, Antoine, David Savourey, Jacques Carlier, and Philippe Baptiste. "Dominance-based heuristics for one-machine total cost scheduling problems." European Journal of Operational Research 184, no. 3 (February 2008): 879–99. http://dx.doi.org/10.1016/j.ejor.2006.11.036.

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Li, Wei, Jin Yu, and Jian Peng Zhang. "Cost Control and Management of the Project in the Design Phase." Advanced Materials Research 671-674 (March 2013): 2995–98. http://dx.doi.org/10.4028/www.scientific.net/amr.671-674.2995.

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In this paper, existing problems of the project cost, and effective measures and methods of the control and management of the project cost in design stage are elaborated combined with the working practices that the author engaged in the construction and engineering design, project cost for many years.

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Parthan, Shantha R., Mark W. Milke, David C. Wilson, and John H. Cocks. "Cost estimation for solid waste management in industrialising regions – Precedents, problems and prospects." Waste Management 32, no. 3 (March 2012): 584–94. http://dx.doi.org/10.1016/j.wasman.2011.11.004.

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Xu, Yong Ge, and Zhen Zhang. "The Application Research for Business Operation Management Based on BIM." Applied Mechanics and Materials 357-360 (August 2013): 2316–19. http://dx.doi.org/10.4028/www.scientific.net/amm.357-360.2316.

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Basing on the BIM theory and combining with the domestic application of BIM in the commercial projects operation and management. It highlights the huge profit from the application of BIM on the commercial project operation and management. By deeply analyzing the principal problems of conventional operation management, such as high-cost, lack of initiative, flexibility and poor control force, this paper introduce the cost of application, which using BIM as the core technology to solve the conventional operation problems, and the key role of BIM, playing in future business project operation management.

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Zhang, Wensi, Jinlin Li, Ran Zhang, and Yahong Chen. "Impact of Emergency Order in Price-Dependent Newsvendor Problems." Asia-Pacific Journal of Operational Research 34, no. 02 (April 2017): 1750001. http://dx.doi.org/10.1142/s0217595917500014.

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This paper investigates the impact of emergency order in a price-dependent newsvendor setting. To this end, we compare two ways handling the excess demand: the excess demand is lost and a penalty cost is incurred, or the excess demand can be satisfied by an emergency order. Which way is better depends on the emergency purchase cost [Formula: see text] in emergency-order way and the price [Formula: see text] plus penalty cost [Formula: see text] in lost-sales way. For a risk-neutral newsvendor, our results indicate that, when [Formula: see text] is not larger than [Formula: see text], the emergency order way can lead to smaller order quantity and higher expected profit. We continue to discuss the impact of newsvendor’s risk aversion and demand uncertainty on the optimal decisions of the two ways. Theoretical analysis and numerical examples indicate that when the emergency purchase cost is not high, the differentials of the optimal order quantities and expected profits will be larger as the degree of risk aversion/demand uncertainty increases. What is more, we prove that there exists a threshold value of the emergency purchase cost so that the two ways handling excess demand can obtain the same expected profit, and this threshold value increases as the degree of risk aversion decreases.

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Wei, Jin Yu, Xiao Min Yan, and Hui Wang. "Research on China's Strategies of Develop Logistics Management." Key Engineering Materials 439-440 (June 2010): 737–42. http://dx.doi.org/10.4028/www.scientific.net/kem.439-440.737.

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Recently, logistics management has become a main problems to China’s enterprises .On the one hand, the logistics cost too high is a hard problem to confine the development of a lot of China’s enterprises. The major reason lies in imperfect accounting, high stock and transportation cost, etc. On other hand, logistics management should be set up on sustainable development. This can be benefit to the development of enterprises and our country. Aimed at these problems, in light of the experience of China’s enterprises, the paper puts forward thirteen strategies to developing the logistics management. They have great value to practical applications in the enterprise.

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Dai, Yun Hui, and Xue Ning Ge. "Problems and Optimization Recommendations Exist in Manufacturing Logistics Cost Accounting." Advanced Materials Research 1079-1080 (December 2014): 1071–74. http://dx.doi.org/10.4028/www.scientific.net/amr.1079-1080.1071.

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logistics management system is a new thing in China, the logistics cost accounting method can be also used some be inopportune or inappropriate, and therefore have a very negative impact on the operation of enterprises. The current or on the accrual basis of accounting, and have set up a special accounting system to the operation mechanism of logistics, lead to the definition of logistics cost according to the comprehensive accounting. The following describes the logistics cost accounting method of manufacturing enterprises, discusses the reasons for the logistics cost accounting, research on some problems in current logistics cost accounting, and gives specific suggestions for improvement.

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Ruiz-Torres, A. J., F. J. López, P. J. Wojciechowski, and J. C. Ho. "Parallel machine scheduling problems considering regular measures of performance and machine cost." Journal of the Operational Research Society 61, no. 5 (May 2010): 849–57. http://dx.doi.org/10.1057/jors.2009.38.

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Journal articles on the topic 'PROBLEMS OF COST MANAGEMENT'

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