Combining a new data classification technique and regression analysis to predict the Cost-To-Serve new customers

2011 ◽  
Vol 61 (1) ◽  
pp. 184-197 ◽  
Author(s):  
Estelle R.S. Kone ◽  
Mark H. Karwan
2021 ◽  
Vol 9 (1) ◽  
pp. 133
Author(s):  
Muchamad Pahmi Ramdhani

This study aims to analyze The cost of sales and sales of net income in retail trading companies listed on the Bursa Efek Indonesia. The population and sample in this study are the financial statements of 12 retail trading companies listed on the Bursa Efek Indonesia for the period 2016-2018. This research technique uses classic assumption test, multiple linear regression analysis, hypothesis test and determination coefficient test. The collection technique uses the documentation and literature review methods. And after the data was collected, the test analysis in this study was carried out with the help of IBM SPSS 26 for Windows. Based on the results of the F test that The cost of sales and sold together has a simultaneous effect on net income in 12 retail trading sub-sector trading companies listed on the Bursa Efek Indonesia.


2004 ◽  
Vol 10 (1) ◽  
pp. 22-25
Author(s):  
Romualdas Ginevičius ◽  
Algirdas Andruškevičius

An essential link in building construction is maintenance under warranty. It is hardly possible to predict now how the cost and time of building construction will affect maintenance costs and alternations during this period. A correlation regression analysis has shown that the higher is the cost of the project, the higher the expenses, while the longer the time of the contract, the lower the costs. The total effect of the size and time of the project on the maintenance costs is positive implying that the higher they are, the greater are the expenses. Expenses under warranty spread parabolically, i. e. they are the highest at the beginning and at the end of the considered period and the lowest in the middle of the time. The cost and duration of a building contract has no direct impact on the distribution of building maintenance costs during the period under warranty.


Author(s):  
Jinhee Kim ◽  
Donghwan Lee ◽  
Kyung-Bok Son ◽  
SeungJin Bae

This study used the Korean National Health Insurance (NHI) claims database from 2011 to 2017 to estimate the incidence and the incidence-based cost of cervical cancer and carcinoma in situ of cervix uteri (CIS) in Korea. The primary outcome was the direct medical cost per patient not diagnosed with cervical cancer (C53) or CIS (D06) 2 years prior to the index date in the first year after diagnosis. A regression analysis was conducted to adjust for relevant covariates. The incidence of cervical cancer tended to decrease from 2013 to 2016, while that of CIS increased. In particular, the incidence rate of CIS in women in their 20 s and 30 s increased by 56.8% and 28.4%, respectively, from 2013 to 2016. The incidence-based cost of cervical cancer and CIS was USD 13,058 and USD 2695 in 2016, respectively, which increased from 2013. Multivariate regression analysis suggested that age was the most influential variable of the cost in both patient groups, and the cost was highest in those aged over 60, i.e., the medical cost was significantly lower in younger women than their older counterparts. These findings suggest that targeting younger women in cervical cancer prevention is a reasonable option from both economic and public health perspectives.


2008 ◽  
Vol 34 (3) ◽  
pp. 160-171 ◽  
Author(s):  
Athanasios G. Noulas ◽  
Niki Glaveli ◽  
Ioannis Kiriakopoulos

PurposeThe purpose of this study is to examine the cost efficiency of 58 branches of a major Greek commercial bank, in six major Greek cities, for the years 2000 and 2001.Design/methodology/approachThe efficiency is measured through the data envelopment analysis (DEA) method. Using regression analysis, the effect of size on cost efficiency is also examined.FindingsThe results indicate that there is a room for substantial efficiency improvements. The average inefficiency is about 30 per cent. It has also been observed that rural branches tend, on average, to be more efficient than urban branches.Research limitations/implicationsA direction of future research would be to extend the analysis of determinants of bank branch efficiency in order to investigate the role that the region and the characteristics of the branch play in relation to efficiency.Originality/valueThe paper provides a comparative evaluation of the efficiency of 58 branches of a major Greek commercial bank using the DEA method.


10.12737/7813 ◽  
2015 ◽  
Vol 3 (1) ◽  
pp. 51-56
Author(s):  
Аверина ◽  
Tatyana Averina

Logical and convenient methods of economic theory often remain unclaimed in the area of management accounting and analysis. For example an obstacle to the use of marginal revenue and marginal cost comparison method may be difficulties associated with the assembly of these indicators’ equations. This paper contains an example of using regression analysis for separation the cost related to constant and variable components, for assembly of marginal data equations in order to determine the optimum volume of output.


2020 ◽  
Vol 38 (15_suppl) ◽  
pp. e19402-e19402
Author(s):  
Jingfeng Jing ◽  
Ran Feng ◽  
Xiaojun Zhang ◽  
Ming Li ◽  
Jinnan Gao

e19402 Background: The term “Financial toxicity(FT)” is widely used to describe the distress or hardship patients suffering from the financial burden of cancer treatment[1]. Increased evidences have showed that cancer-associated FT is common and has a negative impact on patients’ mental health, quality and length of life[1,2]. The scale of COmprehensive Score for financial Toxicity-Functional Assessment of Chronic Illness Therapy (COST-FACIT) was used to assess the FT of cancer patients, which has been validated and widely used internationally [3] and China [4]. To our knowledge, little is known about the FT of breast cancer patients in China. The aim of this study is to assess the FT and to investigate patients and cancer characteristic that associated with it in patients in central China. Methods: This was a cross-sectional study among 188 patients with stage 0-III women breast cancer admitted in Bethune hospital in Taiyuan, Shanxi province during January - May 2019. FT was self-reported using the COST-FACIT. Patients’ socio-demographic factors, clinical examination, and cancer treatment were collected from questionnaire and hospital record. The financial concern and coping strategy was self-reported. Factors associated with FT was identified using linear regression analysis. Results: One hundred and sixty-six (88.2%) completed the questionnaire. The COST score ranged 0-40 with a mean of 21.2 (median 22.5, standard deviation 8.1). On multivariate linear regression analysis, older age (β coefficient: 0.19, 95% CI: 0.10-0.29, p<0.001), higher household income (β coefficient: 3000-5000 Yuan: 6.48, 95% CI: 2.78-10.17, p =0.001; ≥ 5000 Yuan: 11.17, 95% CI: 7.25-15.09, p<0.001) were positively associated with COST scores. Advanced cancer stage was the strongest predictor of FT among the cancer characteristics (β coefficient: -1.81, 95% CI: -3.17, -0.46, p=0.009). To cope with the FT, 131 (78.8%) patients decreased non-medical expenses, and 56 (33.7%) reduced or quit treatment. Conclusions: FT was significantly associated with patient’s age, income, and cancer stage. Women having financial concerns after diagnosis were more likely to reduce their non-medical expenses and even quit treatments. Clinicians should take into account the FT levels in all patients and work out appropriate treatment strategies for optimal clinical outcome.


2020 ◽  
Vol 9 (3) ◽  
pp. 144-149
Author(s):  
Anuj Parajuli ◽  
Niranjan KC

Background: Inadequate bowel preparation can result in missed pathological lesions and cancellation of procedures thereby increasing the cost and delay in the diagnosis. Objectives: Thes aim of the study was to identify the potential predictors of inadequate bowel preparation using 2 liters of polyethylene glycol solution. Methodology: A prospective study was done, which included 138 consecutive patients who underwent colonoscopy over a period of 6 months. Patient’s demographics, medical history, and preparation quality were collected and compared. Factors associated with inadequate bowel preparation were identified by univariate statistics and multivariate logistical regression analysis. Results: Out of 138 colonoscopy procedure, 119 (86.2%) preparations were adequate and 19 (13.8%) were inadequate. The mean age of the patient was 52.62 (SD ±10.51) years. Out of which, 82 (59.4%) were male and 56 (40.6%) were female. In the multivariate regression analysis, constipation [adjusted OR 8.55, 95% CI 1.79-41.67] and non-compliance [adjusted OR 58.82, 95% CI 5.99-500] were independently associated with inadequate bowel preparation. Conclusion: Constipation, non-compliance, overweight, neurological disorders like stroke, dementia and age >60 years were associated with inadequate bowel preparation. Early identification of patients with a high risk of inadequate preparation can be salvaged with change in bowel cleaning strategy.


2012 ◽  
Vol 5 (1) ◽  
pp. 103-118
Author(s):  
Christiaan Smit ◽  
Merwe Oberholzer ◽  
Suria Ellis

This study challenges the fairness of sectional title schemes’ levies that are ordered by the Sectional Title Act (95 of 1986) to be allocated according to the participation quota (floor area) of units. Studies have shown that larger units in a sectional title scheme tend to subsidise the levies of smaller units. A log-transformed linear regression analysis was performed to investigate the cost behaviour of 113 sectional title schemes. The results revealed that 86% of the variation in the operating costs of a scheme is attributable to the variation in the area of a scheme, while 87% of the variation in operating costs is attributable to a variation in the number of units in a scheme. The conclusion is that the area and the number of units in a scheme are equally significant drivers of operating costs. Therefore, the study recommended that the levies should be allocated on a 50/50 basis with regard to area and number of units.


2021 ◽  
Vol 921 (1) ◽  
pp. 012073
Author(s):  
E Aprianti ◽  
S Hamzah ◽  
M A Abdurrahman

Abstract One of the fundamental problems faced by the province of South Sulawesi is the factor of accessibility, so the role of bridges is quite important. For this reason, the budget planning for standard bridge construction projects also needs to be efficient in terms of preparation and accurate in terms of budget. The Cost Significant Model is one of the total construction cost estimation models that relies more on the prices that have the most influence on the total project cost as the basis for estimation. In general, this study uses data from steel frame bridge construction projects in South Sulawesi Province to formulate a mathematical model with linear regression analysis so that it can be used in the process of estimating similar projects going forward. The Estimation Model which is formed from the regression analysis and the Cost Significant Model in this study, namely; Y = 3.884 (X7) + 0.989 (X8) - 65515.372. With; Y = Estimated Total Cost (Rp/m); X7 = Reinforcement Work Cost (Rp/m); X8 = Steel Frame Structure Work Cost (Rp/m). Where this model can explain 99.7% of the total project cost with a cost model factor of 1.038. The level of accuracy (percentage error estimate) of the estimation results of the Cost Significant Model in this study ranges from - 1.46% to +2.45%.


Author(s):  
VLADISLAV YU. SUTYAGIN ◽  
◽  
YANA YU. RADYUKOVA ◽  
VALENTINA V. SMAGINA ◽  
◽  
...  

The 2014 changes in the Tax Code expanded the institute of cadastral valuation from land to capital construction facilities. But this also gave rise to a new wave of questions about the reliability of the cadastral assessment. One of the stumbling blocks was the accounting (exclusion) of land from the cost of the capital construction facility. This article is devoted to methodological substantiation of estimation and accounting of land value in a single real estate object in conditions of lack of initial information. In the article, the authors consider the share of the land plot in the value of a single real estate object as a result of various pricing factors. As a methodological basis for calculating the share of land in a single real estate object, the regression analysis method was used. The results of the present study can be used in cadastral valuation practices as well as market assessments (including forensic examinations) prepared to challenge the results of cadastral valuation. In addition, the authors made a number of proposals for the direction of further improvement of the proposed approach.


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