NMa’s Mortgage-Rate-Calculation-Method: Actualization and Reinterpretation

2012 ◽  
Author(s):  
Maarten Pieter Schinkel ◽  
Mark A. Dijkstra
2013 ◽  
Vol 357-360 ◽  
pp. 2159-2163
Author(s):  
Jing Chen ◽  
Hai Rong Tang

Though cost plus profit principle has become the main principle that the supervisor holds to determine comprehensive unit price of item of variation of project (hereinafter referred to as CUPIVP) with no specified or similar work unit price, there is no clear and concrete operation method for this evaluation principle, which leads to the difficulties in the practice and causes disputes on payment. This study focuses on the ambiguity of the content and calculation method of cost plus profit in this evaluation principle, defines the structure of comprehensive unit price of varied work, and puts forward a method for cost, profit and falling rate calculation.


2013 ◽  
Vol 328 ◽  
pp. 28-33
Author(s):  
Qiong He ◽  
Yu Liu ◽  
Hong Ye Ma

5S concept has a great effect on site-improvements, and it has been used to promote productivity, improve the environment of production process, and upgrade the working ability of workers etc. In this paper, 5S concept has been used to balance the production line, and S production line has been shown as an example. In addition, line balance chart and production line utilization rate calculation method have been used to exhibit the effect of 5S site-improvements on production line balance and increasing productivity.


2020 ◽  
Vol 3 (3) ◽  
pp. 216-229
Author(s):  
Novi Fadhila ◽  
◽  
Chintya Maramis ◽  

The calculation method in determining the rate of inpatient hospital services is very important. If the inpatient rate calculation method used is not suitable to be applied, there will be cost distortion. Cost distortion occurs due to inaccuracies in costing, so that it will result in errors in determining costs and making decisions. The purpose of this research is to find out how to determine inpatient service rates using activity based costing and to see the magnitude of the comparison of inpatient service rates with traditional systems and activity based costing at Muhammadiyah Hospital of North Sumatra. This type of research in this research is comparative descriptive. Data collection techniques were carried out by means of interviews and documentation. The data analysis technique used is descriptive quantitative by looking at the hospitalization rates by the Muhammadiyah Hospital of North Sumatra then calculating the inpatient rates using activity based costing, after getting the results, we can see the difference. The results of the study of inpatient service rates at Muhammadiyah Hospital of North Sumatra with Activity Based Costing gave cheaper results in VIP and Class I. Classes II and III gave more expensive results. This difference occurs because in Activity Based Costing the overhead costs of each product are charged to many cost drivers. So that in Activity Based Costing has been able to allocate activity costs to each room appropriately based on the consumption of each activity.


UDA AKADEM ◽  
2018 ◽  
pp. 20-29
Author(s):  
Marco Piedra-Aguilera ◽  
Alexandra Piedra-Aguilera

ResumenEste trabajo presenta una propuesta para aplicar un método de cálculo tarifario sobre la contaminación ambiental, aplicable a las industrias que descargan sus desperdicios en los efluentes de la ciudad. Una vez aplicada esta tarifa beneficiará tanto a las entidades municipales, como a la ciudadanía en general.Como efectos directos de aplicación de la medida las empresas se verán obligadas a evaluar los compuestos de sus materias primas, mejorar sus procesos productivos y, por ende, a disminuir sus niveles de contaminación antes de la descarga a los sistemaspúblicos de alcantarillado.Palabras claves: Industria, medio, legislación ambiental, contaminación, tasas ambientales, responsabilidad ambiental.AbstractThis research proposes to apply a rate calculation method of the environmental pollution, which will be used in industries that discharge their waste into the effluents of the city. This method will bring better incomes for both: Municipality and citizens in general.As direct effects of applying this method, the companies will have to have their raw material components checked, their production processes improved and their pollution levels decreased before their discharge into the public sewer system.


2019 ◽  
Vol 1168 ◽  
pp. 022038
Author(s):  
Yujia Lu ◽  
Ping Du ◽  
Xiaotian Xiong ◽  
Lang Qian ◽  
Jianrong Ou ◽  
...  

2016 ◽  
Author(s):  
Moon-Jin Jeon ◽  
Eunghyun Kim ◽  
Seong-Bin Lim ◽  
Seok-Weon Choi

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