Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 25 for “"Cost allocation"”.
-
Cost allocation systems : empirical study in Libyan manufacturing companies
… Libya by the UN in 2003, the need for developing cost allocation systems has become necessary. This includes aspects such as privatization, foreign industries, and competition. All these factors should be considered by the cost and management accounting practitioners of the Libyan industrial …
-
Transmission losses cost allocation in restructed electricity market environment
… to ISO alone. Therefore, in this project, the allocation of transmission losses and loss cost methods which are the pro-rata and proportional sharing method will be investigated. Comparison between those methods will be done in order to identify which types of method that reflect an efficient …
-
A cost allocation approach to defining and specifying tolerances
Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Mechanical Engineering, 1994.
-
Joint Cost Allocation and Decision Making: The Marginal Revenue Approach
Various methods have been suggested for joint cost allocation. Among them, the marginal revenue approach is thought to be decision-relevant. This thesis explores the theoretical background of this approach and analyzes its potential usefulness. Both nonlinear and linear models are studied and …
-
Sensibility of a VMT-Based Incremental Analysis for Bridge Cost Allocation
Many methods for highway cost allocation procedures have been adopted previously by all levels of government; local, state, and federal. However, they rarely address the issue of long span bridge allocation properly, simply treating these unique structures as the typical short span bridge. This …
-
A Cooperative Game Theory Approach for Cost Allocation in Complex Water Resource Systems
… and management, a fair and efficient rule of cost allocation among the different water users has a very important function. Starting from a correct assignation of costs it is possible to establish the basis to define the pricing policy that considers the principles of cost recovery and the …
-
The Impact of Competition on Cost Allocation in a Multi-Market Monopoly: Telecommunications
Made available in DSpace on 2014-12-14T06:06:06Z (GMT). No. of bitstreams: 1 7820953.pdf: 8983921 bytes, checksum: da9605d04d1eab929e70cf0ca0c098fa (MD5) Previous issue date: 1978
-
Transmission congestion management and security cost optimization in deregulated electricity markets
… re-dispatch and the corresponding security cost allocation are based on the calculated power flow contribution. The proposed generation re-dispatch method and the proposed security cost allocation method both with two sensitivity factors are validated respectively on four test systems …
-
Four-stage Activity-Based Costing (ABC) system modeling and computer-based application design
A Four-Stage Activity-Based Costing (4ABC) model and a computer-based system are created in this research to demonstrate the ABC cost allocation process. 4ABC uses four different levels of activity cost driver to allocate the cost from resource to product. These cost drivers are …
-
Simulation as a Method for Determining Inventory Classifications for allocation
… to any customer, though with differing shipping costs. The model presented is a simulation of the shipping costs of various allocation strategies across a range of allocated inventory quantities, where the strategies simulated include consolidating all inventory in a central facility, …
-
Enablers and barriers to successful implementation of activity-based costing in the defense aircraft industry
Activity-Based Costing, ABC, is a strategic cost-allocation method that provides enterprises with better understanding of how cost flows through their organizations. This report analyzes the implementation of ABC within various enterprises. Through case study analysis, the difficulties that arise …
-
Distribution network use-of-system charges under high penetration of distributed energy resources
… of the distribution system impacts system costs and each user's share of those costs. Distribution utilities cover network operation and maintenance costs and recover infrastructure in- vestments through DNUoS charges applied to network users. This thesis develops a framework for the design …
-
The problems of allocating the cost of Coast Guard capital outlays in the Planning-Programming-Budgeting System
… request. The adopted system did not allocate the cost of capital outlays to the programs and program elements that would benefit from the investment in facilities. Full implementation of the Planning-Programming- Budgeting System calls for such allocation. The problems and difficulties that will …
-
A methodology for developing hospital standards
… of several hospital systems including the cost accounting system, the budget process, and staffing assessments. The methodology is developed for labor, supply, and equipment standards. The cost accounting system requires standards for variable labor, fixed labor, variable supplies, fixed …
-
Risk-Aware Planning for Sensor Data Collection
<p>With the emergence of low-cost unmanned air vehicles, civilian and military organizations are quickly identifying new applications for affordable, large-scale collectives to support and augment human efforts via sensor data collection. In order to be viable, these collectives must be resilient …
-
Evaluating the effectiveness of activity-based costing for costefficiency in South Africa Retailers
In today’s highly competitive retail landscape, cost efficiency remains a critical determinant of long-term sustainability. Despite significant advancements in cost accounting techniques, many South African retailers still rely on traditional volumebased costing methods that inadequately reflect …
-
Costing commonality : evaluating the impact of platform divergence on internal investment returns
Platforming has become an important means of cost-sharing among industrial products. However, recent research has shown that many firms face systemic downward pressure on commonality, with the result that many platforms realize less commonality than intended. This research was chartered to evaluate …
-
A costing model to assess customer profitability within Li & Fung
… has seen margins fall significantly. A dynamic costing model is developed to better understand profitability at the customer level within Li and Fung. Historically, gross margins have been a sufficient measure of customer profitability. With a variety of factors causing margins to decrease …
-
Low-carbon transformation of the German and European electricity systems
… stable expansion strategies, the effect of cost-allocation schemes, and changes in national welfare levels as results of cross-border transmission investment. The following chapter raises the issue of dynamic changes in network congestion during the low-carbon transformation. It applies a …
-
Improving the performance of regional electricity markets in developing countries : the case of the Southern African Power
Power pools can reduce the cost of providing electricity and improve system reliability through coordinated use of energy resources. Realizing these benefits requires careful market design supported by technical, economic and institutional analysis of the system as it exists today and as it will …
Page 1 of 2