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Journal articles on the topic 'The method of relevant costs'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Setiawan, Temy, Ahalik, and Vivian Whynne. "ANALYSIS OF OLC SYSTEMS IN THE PERSPECTIVES OF RELEVANT COST AND CARBON EMISSION COST." Kajian Akuntansi 24, no. 2 (2023): 336–45. http://dx.doi.org/10.29313/kajian_akuntansi.v24i2.2538.

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This research raises the topic of online learning and aims to identify and analyze online learning in terms of relevant costs. Online learning is a learning method that utilizes the internet and connected media to connect and learn. This research is qualitative with a case study method. The tools used in this research are Microsoft Excel and the GoGreener application to recapitulate and manage research sample data. The results of this study state that online learning in the midst of the COVID-19 pandemic situation is a great learning method. It is because by applying the online learning method

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Vlad, Ionela Mițuko, Ana Cornelia Butcaru, Gina Fîntîneru, Liliana Aurelia Bădulescu, Florin Stănică, and Cosmin Alexandru Mihai. "A Life Cycle Cost Analysis—Relevant Method Supporting the Decision to Establish an Apple Orchard in an Organic System." Horticulturae 9, no. 12 (2023): 1263. http://dx.doi.org/10.3390/horticulturae9121263.

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The life-cycle cost analysis is a method used to assess long-term economic efficiency among equivalent competing processes or products. The purpose of this paper is to investigate the nature and level of costs for an organic orchard located in Southern Romania, using a complex approach covering the entire chain of production, through its life span. The research results, based on a dynamic analysis and an integrated evaluation of the orchard’s performance, were ranked on investment and operational costs and broken down into three categories (establishment, production, post-harvest, transport co

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Peña-Longobardo, Luz María, Beatriz Rodríguez-Sánchez, Juan Oliva-Moreno, Isaac Aranda-Reneo, and Julio López-Bastida. "How relevant are social costs in economic evaluations? The case of Alzheimer's disease." European Journal of Health Economics 20 (July 24, 2019): 1207–36. https://doi.org/10.1007/s10198-019-01087-6.

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Background: The main objective of this study was to analyse how the inclusion (exclusion) of social costs can alter the results and conclusions of economic evaluations in the field of Alzheimer’s disease interventions. Methods: We designed a systematic review that included economic evaluations in Alzheimer’s disease. The search strategy was launched in 2000 and ran until November 2018. The inclusion criteria were: being an original study published in a scientific journal, being an economic evaluation of any intervention related to Alzheimer’s disease, including social costs (

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Dopazo, Daniel Adanza, Lamine Mahdjoubi, and Bill Gething. "An Automated Method for Extracting and Analyzing Railway Infrastructure Cost Data." Buildings 13, no. 10 (2023): 2405. http://dx.doi.org/10.3390/buildings13102405.

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The capability of extracting information and analyzing it so that it is in a common format is essential for performing predictions, comparing projects through cost benchmarking, and having a deeper understanding of the project costs. However, the lack of standardization and the manual inclusion of data make this process very time-consuming, unreliable, and inefficient. To tackle this problem, a novel approach with a big impact is presented combining the benefits of data mining, statistics, and machine learning to extract and analyze the information related to railway infrastructure cost data.

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SAMON, Jean Bosco. "A Method for Assessing Economic Feasibility in Mechanical Design." International Journal of Engineering and Advanced Technology 11, no. 4 (2022): 57–61. http://dx.doi.org/10.35940/ijeat.c3339.0411422.

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The careful study of the costs of a preliminary design is fundamental for its realization and future operation. The design of mechanical systems requires innovation, creativity through technological research. The related feasibility studies are full of many parameters, not very effective, and take place in a concurrent and varying environment. It is therefore difficult to conduct them effectively. The costs of the factors of the product life cycle are listed in the literature. These are the costs of design, manufacture, distribution, operation, and recycling. Those intrinsic to the expression

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Jean, Bosco SAMON. "A Method for Assessing Economic Feasibility in Mechanical Design." International Journal of Engineering and Advanced Technology (IJEAT) 12, no. 4 (2022): 57–61. https://doi.org/10.35940/ijeat.C3339.0411422.

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<strong>Abstract: </strong>The careful study of the costs of a preliminary design is fundamental for its realization and future operation. The design of mechanical systems requires innovation, creativity through technological research. The related feasibility studies are full of many parameters, not very effective, and take place in a concurrent and varying environment. It is therefore difficult to conduct them effectively. The costs of the factors of the product life cycle are listed in the literature. These are the costs of design, manufacture, distribution, operation, and recycling. Those i

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Pavlyuchenko, Tatyana, and Natalya Kosteva. "Application of the ABC method in animal husbandry." BIO Web of Conferences 17 (2020): 00244. http://dx.doi.org/10.1051/bioconf/20201700244.

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One of the most important problems is the timely and accurate accounting of costs and output. Providing benefits from sales, obtaining benefits from enterprises and, accordingly, improving the quality of products. In this regard, the problem of building a system of state accounting of costs in agriculture is very relevant for national scientists. The article explores the methods of calculating the cost of livestock production by the traditional method and the ABC method, and also studies the prospects for determining the nature of ABC in the practice of enterprises. The study should lead to di

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Patterson, P. Daniel, Joe Suyama, Steven E. Reis, Matthew D. Weaver, and David Hostler. "What Does It Cost to Prevent On-Duty Firefighter Cardiac Events? A Content Valid Method for Calculating Costs." Advances in Preventive Medicine 2013 (2013): 1–7. http://dx.doi.org/10.1155/2013/972724.

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Cardiac arrest is a leading cause of mortality among firefighters. We sought to develop a valid method for determining the costs of a workplace prevention program for firefighters. In 2012, we developed a draft framework using human resource accounting and in-depth interviews with experts in the firefighting and insurance industries. The interviews produced a draft cost model with 6 components and 26 subcomponents. In 2013, we randomly sampled 100 fire chiefs out of >7,400 affiliated with the International Association of Fire Chiefs. We used the Content Validity Index (CVI) to identify the

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Křůmalová, V. "Evaluation of chosen benefits on environment and landscape coming from Czech agriculture." Agricultural Economics (Zemědělská ekonomika) 48, No. 1 (2012): 13–17. http://dx.doi.org/10.17221/5282-agricecon.

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The objective of the study was to assess public goods coming from agriculture. Decisions about subjects of the assessment was the first step which was followed by the choice of suitable methods in view of data availability. The choice came out mainly from the most significant agricultural subsidies in the framework of public finance extent and were introduced as multifunctional agriculture maintenance (landscape maintenance, grassing, vulnerable farming in protected landscape areas and national parks etc.). Landscape maintenance was considered as the most relevant and it was quantified by dire

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10

Mustafiyatus Nur Lailina and Hwihanus Hwihanus. "Analisis Biaya Relevan untuk Pengambilan Keputusan Menerima atau Menolak Pesanan Khusus pada CV. Prek Jhon." Jurnal Mutiara Ilmu Akuntansi 3, no. 2 (2025): 89–96. https://doi.org/10.55606/jumia.v3i2.3747.

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Mustafiyatus Nur Lailina, 2024. Relevant Cost Analysis for Decision Making to Accept or Reject Special Orders at CV. Prek John. Supervised by Dr. Hwihanus. S.E., M.M., C.M.A. This research aims to find out how to analyze relevant costs in making decisions to accept or reject special orders on CV. Prek John. The problem is the extent to which relevant cost analysis plays a role in management decision making to accept or reject special orders. The research object is CV. Prek Jhon whose address is Jalan Wunut Porong. This research uses quantitative descriptive methods using interviews, observatio

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Denaro, Giovanni, Mauro Pezzè, and Sandro Morasca. "Towards Industrially Relevant Fault-Proneness Models." International Journal of Software Engineering and Knowledge Engineering 13, no. 04 (2003): 395–417. http://dx.doi.org/10.1142/s0218194003001366.

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Estimating software fault-proneness early, i.e., predicting the probability of software modules to be faulty, can help in reducing costs and increasing effectiveness of software analysis and testing. The many available static metrics provide important information, but none of them can be deterministically related to software fault-proneness. Fault-proneness models seem to be an interesting alternative, but the work on these is still biased by lack of experimental validation. This paper discusses barriers and problems in using software fault-proneness in industrial environments, proposes a meth

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Dewianawati, Dwi, Anis Sirojuddin Suryo Negoro, Dian Indrianto, and Novrina Puspitasari. "Relevant Cost Analysis for Special Order Decisions to Increase Profits at Wingko Babat Lamongan." Jurnal Multidisiplin Madani 4, no. 7 (2024): 1044–55. http://dx.doi.org/10.55927/mudima.v4i7.10518.

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The problem in this research is the application of the relevant costs on companies Wingko in decisions to accept or reject the special order to increase profits. The purpose of this study is to find out about the appropriate cost calculation made by the company to accept or reject special orders as well as to analyze the relevant costs about decisions on accepting or rejecting special orders. The method used is quantitative descriptive. The results showed that the company is still not appropriate in analyzing the use of the relevant costs. The analysis of special orders in 2017 from Mr. Ali, 2

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Боярчук, Н. К., and Ю. А. Дырченкова. "Logistics costs of the enterprise." Экономика и предпринимательство, no. 10(135) (January 10, 2022): 1141–45. http://dx.doi.org/10.34925/eip.2021.135.10.219.

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В настоящее время стали актуальными исследования, касающиеся снижения логистических затрат, поскольку это является явной необходимостью для большинства предприятий и даже стран. Современные исследования показывают, что логистические затраты в России вдвое превышают затраты на логистику в развитых странах. В статье рассмотрено понятие логистических затрат, методика их расчета, используемая в России, проведен анализ логистических затрат на предприятии. Research on reducing logistics costs has now become relevant, as this is a clear need for most enterprises and even countries. Modern research sh

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Hernanik, Nova Dwi. "ANALISIS BIAYA RELEVAN SEBAGAI ALAT PENGAMBILAN KEPUTUSAN PENERIMAAN ATAU PENOLAKAN PESANAN KHUSUS." Arthavidya Jurnal Ilmiah Ekonomi 22, no. 1 (2020): 140–55. http://dx.doi.org/10.37303/a.v22i1.161.

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Abstrak. PT. X is a service company that manufactures Tires, Carpets, andHoses. This study aims to determine the application of cost classification, but alsoto find out relevant cost analysis on this company, and evaluate the impact on thecompany's profit and loss in accepting or rejecting special orders. The method ofresearch conducted by the author is to conduct research directly to the company,observe company activities, study documents related to the object of research,and also conduct interviews with relevant parties. In addition, the authors alsoconducted a literature study so that it co

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Maksimenko, O. A. "Classification of transportation and forwarding costs." Vestnik Universiteta 1, no. 8 (2021): 122–26. http://dx.doi.org/10.26425/1816-4277-2021-8-122-126.

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The scientifically-based classification of costs provides the formation of relevant information about the size, structure and content of the organization’s costs. The need to classify freight forwarding costs is due to the requirements of searching for reserves to minimize the costs of selling products (services). Increasing the cost-effectiveness is the most important management task. The classification of freight forwarding costs makes it possible to identify unproductive expenses in their structure and develop a system of management measures to minimize them, which will lead to an increase

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Sarah, Siti. "COST OF GOODS ANALYSIS WITH THE FULL COSTING METHOD." Nomico 1, no. 9 (2024): 116–23. https://doi.org/10.62872/0nxmnf59.

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This study aims to analyze the determination of cost of goods using the full costing method. This method takes into account all production costs, both direct and indirect costs, to determine the cost of the product. This research will discuss the basic concept of the full costing method, its implementation in the business environment, and its advantages and disadvantages. The research methods used are literature study and data analysis. The data will be analyzed using a qualitative approach to provide a comprehensive understanding of the full costing method and its impact on the determination

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Bajus, Radoslav, and Lenka Hudáková Stašová. "IMPLEMENTATION OF THE ABC MODEL IN A COMPANY DEALING WITH EXTRACTION OF RAW MATERIALS." Business, Management and Education 12, no. 2 (2014): 228–44. http://dx.doi.org/10.3846/bme.2014.234.

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ABC method is a new system for accurate product pricing, cost analysis of the causes of individual products and their optimization. The prices of products are accurately taken into account according to all relevant overhead costs in their actual context and relationships. Except of product costs, ABC method follows costs regarding customers, suppliers, distribution, transport, manufacturing, operational and security processes, management processes and other business activities. ABC method sees the company as a complex of interrelated activities and processes. ABC method represents more precise

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Fülöp, Árpád-Zoltán, Kinga-Erzsébet Bakó, and Alina Stanciu. "SEPARATION OF FIXED AND VARIABLE COSTS FROM MIXED COSTS AT A WATER AND SEWERAGE OPERATOR." Annals of the University of Oradea. Economic Sciences 30, no. 30 (1) (2021): 220–26. http://dx.doi.org/10.47535/1991auoes30(1)024.

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Knowing the costs of some activity is essential to a financial manager. Within costs it is important to group them into variable costs and fixed costs. The operation of an enterprise generates costs that with the help of the accounting records fail to group costs into the two large categories and a third category of costs arises, namely mixed costs. Mixed costs contain both fixed and variable costs and can only be separated by statistical methods. With the least-squares method, we can make this separation of mixed costs, respecting the conditions imposed by a statistical analysis. Very many us

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Druzhilovskaya, E. S. "Modern features of accounting for borrowing costs." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 12 (December 1, 2021): 34–41. http://dx.doi.org/10.33920/med-17-2112-03.

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Accounting for borrowing costs is undoubtedly relevant for many modern organizations. It should be noted that from this year a new federal public finance accounting standard (FAS PF) “Borrowing costs” came into force. This standard establishes updated accounting rules for borrowing costs for state (municipal) budgetary and autonomous institutions (including healthcare institutions). These rules are analyzed in this article. The research methods were analysis and synthesis, grouping method, comparison, analogy method, logical approach, systemic approach. On the basis of the research carried out

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Amala, Istiqomah Ahsanu. "THE HIDDEN COSTS OF INTERNATIONAL TRADE." Jurnal Ekonomi dan Bisnis (EK&BI) 7, no. 2 (2024): 442. https://doi.org/10.37600/ekbi.v7i2.1670.

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The rapid growth of international trade in recent decades has become essential in increasing economic prosperity and strengthening relations between countries worldwide. However, this growth also raises various negative impacts that must be well understood. This study aims to identify and analyze these negative impacts and mitigation strategies that can be implemented to reduce or avoid these impacts. This study uses the Systematic Literature Review (SLR) method. A systematic Literature Review (SLR) is a method used to identify, assess, and compile all literature relevant to a research topic s

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Andrii, Bochkovskyi, and Gogunskii Viktor. "DEVELOPMENT OF THE METHOD FOR THE OPTIMAL MANAGEMENT OF OCCUPATIONAL RISKS." EASTERN-EUROPEAN JOURNAL OF ENTERPRISE TECHNOLOGIES 3, no. 3(93) (2018): 6–13. https://doi.org/10.15587/1729-4061.2018.132596.

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Within the framework of this research, we analyzed international normative and legal documents on risk management in the field of occupational health and safety and identified the following shortcomings: – uncertainty of the aims of risk management; – complexity of performance of the appropriate procedure and its insufficient substantiation; – lack of available approaches to possibility of the optimal risk management, taking into consideration resource capacities of the business entity. It was noted that one of the main ways of occupational risks managemen

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Fabry, Jan, Frantisek Zapletal, and Tereza Machacova. "Location selection for logistics centre using PROMETHEE method." Acta logistica 11, no. 03 (2024): 409–19. http://dx.doi.org/10.22306/al.v11i3.526.

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Logistics and distribution centres are essential to the supply chains of many manufacturing and logistics companies. Efficiently locating logistic centres involves thorough search for optimal place, prioritizing proximity to suppliers and minimizing costs. Companies’ management often solves the location problem of new halls, mostly to minimise the associated costs. Such a problem is solved in the automotive industry as part of the launch of a new international project. The key factor for the decision of where to locate the logistics centre is the location of the suppliers, since material deliv

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Katragadda, Shanmukh, Taryn O. Hall, Radhakrishna Bettadapura, et al. "Determining Cost-Optimal Next-Generation Sequencing Panels for Rare Disease and Pharmacogenomics Testing." Clinical Chemistry 67, no. 8 (2021): 1122–32. http://dx.doi.org/10.1093/clinchem/hvab059.

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Abstract Background Multi–gene panel sequencing using next-generation sequencing (NGS) methods is a key tool for genomic medicine. However, with an estimated 140 000 genomic tests available, current system inefficiencies result in high genetic-testing costs. Reduced testing costs are needed to expand the availability of genomic medicine. One solution to improve efficiency and lower costs is to calculate the most cost-effective set of panels for a typical pattern of test requests. Methods We compiled rare diseases, associated genes, point prevalence, and test-order frequencies from a representa

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Yudhanto, Try, Allan Harris, and Agnes Uthami. "Analisis Biaya Relevan Untuk Pengambilan Keputusan Jangka Pendek Dalam Pesanan Khusus Pada Ukm Pembuatan Kasur Randu Sari." Jurnal Ekonomi Syariah dan Pariwisata Halal 2, no. 2 (2024): 67–80. http://dx.doi.org/10.70371/jseht.v2i2.93.

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In the decision-making process, the costs and benefits of one alternative must be compared with the costs and benefits of other alternatives. Special orders are orders outside of regular sales, usually at a price below the regular sales price. One example of an error in decision making by East Lampung Randu Sari Mattress Manufacturing UKM was setting the selling price for a special order because the selling price was lower than the regular selling price. This research uses quantitative and qualitative descriptive research. Quantitative descriptive, ie. describe or describe the application of d

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Snoswell, Centaine, Anthony C. Smith, Paul A. Scuffham, and Jennifer A. Whitty. "Economic evaluation strategies in telehealth: Obtaining a more holistic valuation of telehealth interventions." Journal of Telemedicine and Telecare 23, no. 9 (2016): 792–96. http://dx.doi.org/10.1177/1357633x16671407.

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Telehealth is an emerging area of medical research. Its translation from conception, to research and into practice requires tailored research and economic evaluation methods. Due to their nature telehealth interventions exhibit a number of extra-clinical benefits that are relevant when valuing their costs and outcomes. By incorporating methods to measure societal values such as patient preference and willingness-to-pay, a more holistic value can be placed on the extra-clinical outcomes associated with telehealth and evaluations can represent new interventions more effectively. Cost-benefit ana

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Andriansyah, Ari. "ANALISIS BIAYA PENJUALAN MENGGUNAKAN PERHITUNGAN POQ DALAM MERENCANAKAN DAN MENGENDALIKAN PERSEDIAAN POMPA AIR SUBMERSIBLE DI TOKO. XYZ." LAND JOURNAL 6, no. 1 (2025): 186–92. https://doi.org/10.47491/landjournal.v6i1.4009.

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Optimal inventory management is one of the key elements in supply chain management, especially for companies focusing on products with fluctuating demand, such as submersible water pumps. This study aims to analyze the planning and control of submersible water pump inventory at PT. XYZ using the Period Order Quantity (POQ) method. The POQ method was chosen for its ability to determine the optimal order quantity based on actual demand periods, thereby minimizing inventory costs, including ordering and holding costs. The analysis process begins by identifying historical demand data, inventory co

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Kharitonov, Vladimir, Vladimir Asafov, Pavel Kuznetsov, and Valentina Gabrielova. "Multi-Stage Method of Milk Powder Production: Energy Costs Analysis." Food Processing: Techniques and Technology 51, no. 2 (2021): 395–401. http://dx.doi.org/10.21603/2074-9414-2021-2-395-401.

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Introduction. One of the promising methods in the production of dairy and other food in concentrated, condensed and dry forms is a consistent combination of dehydration methods. The subject of this research relevant now is approaches to the calculation of such processes. The work objective is to analyze the dehydration staging effect on the energy consumption in this process. Study objects and methods. Liquid, concentrated and powdered dairy products: whole and skim milk, milk whey, whole milk substitutes, as well as their dehydration parameters at certain stages. The determination of mo

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Moore, Kristin, Brandon Diessner, Lisa Le, et al. "Healthcare resource utilization (HCRU) and costs among adult patients with lung cancer with broad panel genomic testing and clinically relevant or non-clinically relevant genomic variants." Journal of Clinical Oncology 41, no. 16_suppl (2023): e18889-e18889. http://dx.doi.org/10.1200/jco.2023.41.16_suppl.e18889.

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e18889 Background: Lung cancer is the second most common cancer diagnosed in the United States. An estimated 236,740 new cases of lung cancer were diagnosed in 2022. Use of genomic testing to drive treatment decisions can lead to improvements in patient survival. However, the HCRU and costs of genomic testing are just being understood and little is known about the impact of the clinical relevance of those genomic findings. Methods: This retrospective analysis utilized administrative claims and enrollment information with linked genomic sequencing results from Optum’s de-identified Market Clari

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Gonzalez-Asenjo, David, Luis R. Izquierdo, and Javier Sedano. "A simple and efficient method to allocate costs and benefits in energy communities." Journal of Industrial Engineering and Management 16, no. 2 (2023): 398. http://dx.doi.org/10.3926/jiem.5514.

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Purpose: Define a simple and efficient method to allocate costs and benefits in energy communities, and characterize some of its key properties.Design/methodology/approach: The approach is theoretical. We define an algorithm to allocate costs and benefits in energy communities, and derive some of its formal properties using mathematical reasoning. We also compare the proposed algorithm with several alternatives.Findings: The proposed algorithm is simple and it ensures that the resulting distribution of costs and benefits is (i) beneficial for every member of the community, (ii) efficient, (iii

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Alborov, Rolan, Ekaterina Mosunova, and Oksana Zlobina. "Development of methods for accounting costs and evaluation of products in organizations of pond fishing." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 7 (July 1, 2020): 25–35. http://dx.doi.org/10.33920/sel-11-2007-02.

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Pond fish farming is of great importance in meeting the needs of the population with fresh fish, that is, food independence and security. Therefore, the issues of accounting for production costs and evaluating fish production in the system for managing the effectiveness of pond fish farming development are becoming relevant in modern conditions. In this regard, substantiated the provisions that determine the organizational and methodological aspects of accounting and evaluation support for the management of fish farming production. Technological redistribution is defined as objects of cost acc

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Abdurazzokov, Umidulla, Igor Vasylenko, Svitlana Pron, Iryna Borets, Alla Valko, and Olha Ozerova. "Preconditions for optimizing costs of logistics operator when delivering special categories of cargoes." E3S Web of Conferences 508 (2024): 08003. http://dx.doi.org/10.1051/e3sconf/202450808003.

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Activities of logistics operators in providing global supply chains are becoming increasingly relevant, theoretically and practically significant. The purpose of the study was to determine the types of costs of a logistics operator in the delivery of special categories of cargoes and to identify the preconditions for their optimization. In solving the tasks, the authors used the abstract-logical method, methods of generalization, system and statistical analysis, and expert assessments. A critical analysis of scientific researches on the development of Industry 4.0 and the formation of a logist

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Crotti, Gabriella, Daniele Gallo, Domenico Giordano, Carmine Landi, and Mario Luiso. "FPGA-based real time compensation method for medium voltage transducers." ACTA IMEKO 4, no. 1 (2015): 82. http://dx.doi.org/10.21014/acta_imeko.v4i1.168.

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Since the increase of the distributed power connected to the medium voltage networks, a capillary monitoring of the power quality becomes essential. This entails the spread of transducers with suitable frequency bandwidths, as required by the relevant standards. The paper describes a real time compensation method for the extension of the frequency bandwidth of medium voltage dividers whose performances do not allow to perform measurements over a wide frequency range. This approach will contribute to keep the costs of this innovation low.

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Sahrir, Sahrir, Sultan Sultan, Sofyan Syamsuddin, and Riyanti Riyanti. "Analisis Perspektif Akuntansi Lingkungan PT Sumber Graha Sejahtera Luwu." Jesya 7, no. 1 (2024): 692–702. http://dx.doi.org/10.36778/jesya.v7i1.1417.

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This study aims to find out how the application of environmental accounting at PT Sumber Graha Sejahtera Luwu, as well as what are the cost components related to waste management, and how to treat environmental accounting. This research method uses qualitative research methods. Where the researcher describes the findings that come from the results of interviews, field observations, and documentation. The result of this research is that the company recognizes environmental costs by creating a Waste Management structure by recording transactions for B3 waste management which are then disclosed i

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Sayfudinova, Nazilya Z., Irina A. Koshkina, and Andrey V. Chupaev. "REDUCING THE COSTS OF THE ENTERPRISE BY USING RELEVANT METHODS OF HUMAN RESOURCE MANAGEMENT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/8, no. 147 (2024): 22–28. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.08.003.

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The article is devoted to the study of opportunities to reduce the costs of the enterprise through effective management of human resources. In today’s economic environment, where competition is becoming increasingly fierce, effective human resource management is becoming a key success factor for enterprises of any size. This paper presents an analysis of current methods of human resource management and their impact on cost reduction.

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Wahidi, Sufian Imam, Vialdo Muhammad Virmansyah, and Triwilaswandio Wuruk Pribadi. "Study on Implementation of Activity-Based Costing (ABC) System on Determination of Indirect Costs in Ship Production." Kapal: Jurnal Ilmu Pengetahuan dan Teknologi Kelautan 18, no. 1 (2020): 1–7. http://dx.doi.org/10.14710/kapal.v18i1.33000.

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Currently, business development, especially in the maritime sector, has quite rapid progress in Indonesia. Recently, the shipbuilding industry's development is an effort to improve competitiveness with the global market. With the increasing development of the shipbuilding industry in Indonesia, cost accounting as a cost information system is challenged to develop the shipbuilding industry, requiring high product quality. This matter requires the company to decide on proper budget planning not to experience losses. Activity-Based Costing (ABC) System is a system to determine costs using activit

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Souza, Vitor O. T., Fabrício G. S. Silva, José M. Araújo, and Jaimilton S. Lima. "Method and System for Heart Rate Estimation Using Linear Prediction Filtering." Signals 6, no. 2 (2025): 15. https://doi.org/10.3390/signals6020015.

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Cardiovascular diseases represent one of the major problems faced by modern society. In addition to reducing people’s quality of life, bringing high costs to the health system, and causing losses in economic productivity, they are the leading cause of death in the world. Early diagnosis and treatment are the best actions to minimize the damage and costs caused by these diseases. For this, developing techniques and technologies that have higher accuracy in the analysis of electrocardiogram (ECG) signals is necessary. Early diagnosis benefits from relevant ECG interpretation. Then, it can contri

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Karpov, Denis, and Anton Sinitsyn. "Thermal Method for Non-Destructive Control of Actual Coolant Mass Flow through a Heating Device." E3S Web of Conferences 161 (2020): 01041. http://dx.doi.org/10.1051/e3sconf/202016101041.

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The studies show that expenses for heating buildings and structures account for more than 60% of total utility costs in the Russian Federation. Therefore, the issues on energy and resource conservation and improving the energy efficiency of construction projects for various purposes are relevant and priority. Infrared thermography is actively used during examination of thermomechanical equipment, building structures, external and internal engineering systems and their elements. Heat monitoring makes it possible to avoid significant costs for dismantling of controlled objects and to localize th

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Stoffel, Sandro T., René de Vaumas, Ruben Postel, Stefan Schillberg, Matthias Schwenkglenks, and Helga Schinkel. "Identification of Cost-Relevant Factors in the Production of a Triterpenoid Saponin in Hydroponically Grown Soapwort: A Case Study." Horticulturae 11, no. 4 (2025): 353. https://doi.org/10.3390/horticulturae11040353.

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The economically efficient, reproducible cultivation of plants containing valuable ingredients for pharmaceutical or cosmetic purposes is a challenge today. Although greenhouse cultivation is much more expensive than field cultivation, this may be justified by the high level of control over environmental conditions. However, a careful analysis of costs and the investigation of potential cost-reducing measures are essential. Here, soapwort (Saponaria officinalis) was grown in a greenhouse to identify factors influencing the production costs of the pharmaceutically relevant saponin SO1861 in the

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Сніщенко, Р. Г., and Д. В. Мазур-Надопта. "MANAGEMENT OF PRODUCTION COSTS OF BUSINESS ENTITIES." Трансформаційна економіка, no. 1 (10) (February 28, 2025): 94–99. https://doi.org/10.32782/2786-8141/2025-10-15.

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The current economic situation in Ukraine and in the world is characterized by dynamism, a high level of competition and the presence of military risks. Changing the location of enterprises, external and internal migration of labor, disruption of sustainable logistics, etc. change the nature and structure of production costs. Therefore, the problem of cost management of production entities remains relevant and requires constant monitoring and prompt resolution. Despite the solid foundation of knowledge on solving the problem of cost management of business entities, certain issues of their clas

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Alwi, Muhammad, Gideon Kajang, Yultan Demmanggasa, Haslinda Haslinda, and Andi Abustan Fahar. "Effectiveness of Industrial Machine Maintenance with Condition-Based Monitoring Method." International Journal of Technology & Energy 1, no. 2 (2025): 34–41. https://doi.org/10.71364/ijte.v1i2.7.

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Effective industrial machine maintenance is crucial for ensuring the long-term reliability, safety, and operational efficiency of production systems. Traditional methods such as Time-Based Maintenance (TBM) often lead to excessive downtime and unnecessary costs due to their inability to address real-time machine conditions. To overcome this limitation, Condition-Based Monitoring (CBM) has been developed as a more efficient approach. CBM allows real-time monitoring of machine conditions, performing maintenance only when necessary, based on the actual condition of the machinery. This research ai

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Bulíř, P. "Testing of Koch method applied for evaluation of ornamental trees in the Czech Republic." Horticultural Science 36, No. 4 (2009): 154–61. http://dx.doi.org/10.17221/60/2008-hortsci.

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Koch method of ornamental trees evaluation is based on interest paid on costs invested in tree-growing up to their maturity stage minus deductions for age, defects and damage. The aim of this paper is to apply the above mentioned method in the economic conditions of the Czech Republic. The paper presents essential economic data generated in accordance with the technological model of tree growing at a permanent site. We also describe the mechanism of the so-called base tree price calculation as a basis for the subtraction of deductions derived from its current condition. The calculated base tre

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Panay, Belisario, Nelson Baloian, José A. Pino, Sergio Peñafiel, Horacio Sanson, and Nicolas Bersano. "Feature Selection for Health Care Costs Prediction Using Weighted Evidential Regression." Sensors 20, no. 16 (2020): 4392. http://dx.doi.org/10.3390/s20164392.

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Although many authors have highlighted the importance of predicting people’s health costs to improve healthcare budget management, most of them do not address the frequent need to know the reasons behind this prediction, i.e., knowing the factors that influence this prediction. This knowledge allows avoiding arbitrariness or people’s discrimination. However, many times the black box methods (that is, those that do not allow this analysis, e.g., methods based on deep learning techniques) are more accurate than those that allow an interpretation of the results. For this reason, in this work, we

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Hudáková Stašová, Lenka. "Statistical analysis of suitability of the activity based costing method in agricultural enterprises." Agricultural and Resource Economics: International Scientific E-Journal 6, no. 4 (2020): 20–42. http://dx.doi.org/10.51599/are.2020.06.04.02.

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Purpose. The paper focuses on comparing two cost calculation method describing the principle, utilisation, advantages and disadvantages of the traditional mark-up on cost pricing (overhead method) against Activity Based Costing (ABC), a new, unconventional method of cost calculation. The aim is to prove that the ABC method allocates costs differently to individual products, in a different proportion thereto, unlike the mark-up method. The ABC method is considered by us more accurate because it views differently how costs originate. Methodology / approach. Statistical data testing was car

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Zhou, Can, and Yu Yun Li. "Multiple Criteria Decision Method Used in Selection of Green Air-Conditioning System." Advanced Materials Research 732-733 (August 2013): 605–8. http://dx.doi.org/10.4028/www.scientific.net/amr.732-733.605.

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Established a hierarchy structure model and made a quantitative assessment of seven air-conditioning systems which are gas boiler plus electric refrigerating system、air-cooled heat pump、variable refrigerant volume air conditioning、ground-source heat pump air conditioning、centralized heat-supply plus electric refrigerating、gas direct-fired machine、energy storage on relevant professionality and indoor environment,initial investment,operating costs,operation and management,environmental impact,energy consumption.Finally we obtained an optimal scheme,which agreed with that in practice.

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Dr., Aisar Ayed Nahar Albashabsheh, Modafar Nayel Alhroob Dr., Belal Eid Irbihat Dr., and Sarfaraz Javed Dr. "IMPACT OF ACCOUNTING INFORMATION SYSTEM IN REDUCING COSTS IN JORDANIAN BANKS." International Journal of Research - Granthaalayah 6, no. 7 (2018): 210–15. https://doi.org/10.5281/zenodo.1336672.

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This study is an attempt to analyses the impact of accounting information system in reducing costs in Jordanian banks. This study consist primary and secondary method of collecting and analysis data. This study focus on the two main objectives and three hypothesis developed on the after the in-depth study of relevant literature. The need for accounting systems increases in its regard as a mean which derives its importance and necessity from its level of contribution in improving the value chain of business organizations, it helps in providing the needs from various resources and optimally allo

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Dremov, Vladimir V., and Natalia V. Kireeva. "METHODOLOGICAL PROBLEMS OF MUTUAL SETTLEMENTS IN THE IMPLEMENTATION OF THE STATE DEFENSE ORDER IN THE FRAMEWORK OF THE IMPLEMENTATION OF THE INDUSTRIAL POLICY OF THE RUSSIAN FEDERATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/3, no. 141 (2023): 132–40. http://dx.doi.org/10.36871/ek.up.p.r.2023.12.03.015.

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The issue of the distribution of responsibility between the participants of a single technological process is relevant, as well as the issue of fair price analysis during its implementation. As part of the study, the authors analyzed the currently existing methods of factor analysis of costs. Conclusions are drawn about the disadvantages of traditional methods, including in order to fairly form the cost price and harmonize relations in the customer-contractor chain, the authors proposed a more objective method of calculating costs – claster-costing, which makes it possible to make more fair ca

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F. Stepanenko, Raviya, and Murat R. Kamarov. "LEGAL UNDERSTANDING OF TRANSACTION COSTS." Humanities & Social Sciences Reviews 7, no. 6 (2019): 668–72. http://dx.doi.org/10.18510/hssr.2019.76100.

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Purposes: This paper is devoted to the legal understanding of transaction costs both as a concept and a method developed within the framework of the institutional economics discipline for analyzing the consequences of various kinds arising from the exchange of goods. This work is relevant due to the need to apply new interdisciplinary methodological approaches to solving the problems that classical jurisprudence faces. The authors gave legalized concepts of transaction and transaction costs. Methods: As the main task within the framework of this paper, the authors proposed a classificati

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SHOSTAK, Yuliia. "Improvement of the method of accounting at the production enterprise." Economics. Finances. Law, no. 1 (January 21, 2020): 18–24. http://dx.doi.org/10.37634/efp.2020.1.4.

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The article deals with the importance of accounting for costs for the activity of manufacturing enterprises, examines the organization of cost accounting. The purpose of the paper is to investigate the organization of accounting for production costs, as well as to identify specific ways of its further improvement. It is established that there is a need to differentiate the costs of operating activities with their further detail. The importance of cost detailing by species, which provides accuracy and reliability of cost data, contributes to their efficient management. The basic prerequisites f

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Kim, Yong-woo, and Sangchul Kim. "Allocating Safety Cost using in Construction Site." Tehnički glasnik 17, no. 4 (2023): 594–97. http://dx.doi.org/10.31803/tg-20230104151203.

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Environments, Health, and Safety (EHS) activities are strongly linked to the concept of sustainability in the current construction industry and consequently absorb more financial and managerial attention. One of major obstacles in EHS costing is that most EHS costs are buried in general overhead costs. Therefore, EHS costs lacks transparency, making it hard to allocate EHS costs to relevant construction projects. This paper present a recent study in which a method of activity-based costing (ABC) has been applied to safety costs at a contractor’s home office. The list of safety activities, thei

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Kurzina, E. G., N. A. Kornienko, and A. M. Kurzina. "Rationale for Transport Costs when Transporting Bulk Cargo in Containers with the Integral Method." World of Transport and Transportation 21, no. 6 (2024): 131–36. http://dx.doi.org/10.30932/1992-3252-2023-21-6-15.

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Currently, a large volume of exports of coal and other bulk cargo to China is carried out by container method, the main advantage of which is the possibility of multimodal transportation. This issue is also relevant for other countries, linked by transport corridors with sea transportation. However, one of the main problems of container transportation of coal is reduced net weight of the cargo transported in two containers as compared to one standard gondola wagon used previously. The study describes an integral calculation of five possible options for loading coal into a container with format

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