A Case Study on the Costing System of Defense Industry : Focused on the Revised Rule on Margins from Defense Material Cost

2021 ◽  
Vol 26 (3) ◽  
pp. 89-111
Author(s):  
Sun－A Kang ◽  
Sang－Min Cho ◽  
Jae－Jin Lee ◽  
Sang－Kyun Sohn
Keyword(s):  
Defense Industry ◽  
Material Cost ◽  
Costing System

Od politycznej współpracy do gospodarczej konkurencji – przemysł obronny krajów Europy Środkowo-Wschodniej po upadku ZSRR

2021 ◽  
Vol 19 (2) ◽  
pp. 81-98
Author(s):  
Mieczysław Szlachta ◽  
Andrzej Ciupiński
Keyword(s):  
Cold War ◽  
Economic Recession ◽  
Defense Industry ◽  
Economic Transformation ◽  
The Political ◽  
Economic Sectors ◽  
Central Eastern Europe ◽  
Starting Point ◽  
The Cold War

The paper presents the scope and scale of transformation of the defense industries of Central Eastern Europe (CEE) countries after the end of the Cold War and the collapse of the USSR. The starting point is the role and position of the armaments economy sector (armaments economy environment), embedded in the realities of the centrally planned economy, and its submission to the politics of the USSR. The turn of the centuries was a period of political and economic transformation conducted during the conditions of a deep economic recession. The defense industry was one of the economic sectors most affected by the crisis. The economic and defense policy of CEE countries was aimed at preserving the capabilities of the armaments sector. Restructuring activities initiated and forced by the change of the political and economic environment have already brought noticeable effects, even though the process has not yet been completed. Defense industry enterprises have become entities operating on the same terms and conditions as other companies on the competitive market. The method of comparative analysis and a case study supplemented with elements of descriptive statistics were used to evaluate the course of the processes. The study has been focused on the analysis of the course of the changes and examination of effects of the analyzed phenomena for the economy and defense of the CEE countries, taking into account primarily their scale and scope.

scholarly journals INDONESIA AND SOUTH KOREA DEFENSE DIPLOMACY: CASE STUDY OF PROCUREMENT OF CHANG BOGO CLASS VESSELS IN 2010-2018

2020 ◽  
Vol 6 (2) ◽  
pp. 162
Author(s):  
Cheryl Manafe ◽  
Yoedhi Swastanto ◽  
Rodon Pedrason
Keyword(s):  
South Korea ◽  
Qualitative Methodology ◽  
Economic Condition ◽  
Defense Industry ◽  
Analysis Techniques ◽  
Procurement Policy ◽  
Its Analysis ◽  
Cooperation Partner

<p>Indonesia has chosen South Korea as a cooperation partner because South Korea is agreed to Indonesia's procurement policy. The research objective was to analyze the stages of procurement of Chang Bogo class submarines and the role of defense diplomacy during the process. This study uses qualitative methodology with its analysis techniques. The study concluded that the procurement of submarines succeeded in terms of the number of submarines, but the percentage of transfer technology provided had not yet reached the minimum percentage of Indonesia’s need and Indonesia must build adequate infrastructure to achieve the independence goals of the defense industry but Indonesia was still experiencing fluctuate economic condition. Therefore, the procurement of defense and security equipment tools <em>(alpalhankam)</em> must adjust to that condition.</p>

Optimum design of composite conical tanks under hydrostatic pressure

2018 ◽  
Vol 21 (13) ◽  
pp. 2030-2044 ◽  
Author(s):  
Ahmed A Elansary ◽  
Ashraf O Nassef ◽  
Ashraf A El Damatty
Keyword(s):  
Reinforced Concrete ◽  
Hydrostatic Pressure ◽  
Optimum Design ◽  
Steel Shell ◽  
Concrete Wall ◽  
Material Cost ◽  
Design Variables ◽  
Reinforced Concrete Wall ◽  
Conical Tanks

Elevated tanks are used all over the world to store water for times of shortage. These tanks can be made of steel, reinforced concrete, or composite, that is, concrete and steel. Composite tanks consist of an external steel shell attached to an internal reinforced concrete wall through steel studs. Composite conical tanks combine the advantages of reinforced concrete and steel tanks as they resist efficiently both tensile and compressive stresses. A comparison showed that the material cost of composite conical tanks is significantly less than that of steel or reinforced concrete tanks having the same layout dimensions. A numerical tool is developed to obtain the optimum design of composite conical tanks under hydrostatic pressure incorporating both finite element and genetic algorithm techniques. This tool is used to obtain the optimum design of a case study composite conical tank that was recently constructed. The developed optimization tool provides the thicknesses of the concrete and steel walls as well as the stud configuration corresponding to the minimum material cost. A comparison between the optimized and unoptimized case study composite tank revealed that a reduction of 32% in the material cost can be achieved. A sensitivity analysis is conducted by changing the price of concrete, steel plate, and studs by (±) 50% of the datum prices and obtaining the corresponding optimum design variables. This analysis showed that the optimum thicknesses of the concrete wall and steel shell as well as studs’ configuration are significantly sensitive to the change in the material prices.

Explaining implementation difficulties associated with activity-based costing through system uses

2018 ◽  
Vol 19 (1) ◽  
pp. 181-198 ◽  
Author(s):  
Elodie Allain ◽  
Claude Laurin
Keyword(s):  
Resistance To Change ◽  
Insurance Industry ◽  
Insurance Company ◽  
Activity Based Costing ◽  
General Applicability ◽  
Content Type ◽  
Cost System ◽  
Scope Of Application ◽  
Costing System

Purpose The purpose of this paper is to explore how and why the uses (enabling or controlling) of an activity-based costing system could cause difficulties in implementing such a cost system. Design/methodology/approach The authors conducted a case study in a French insurance company. Three successive research periods were undertaken: from March to August 2005, between October 2008 and June 2009, and in 2012. In total, 51 interviews were conducted during these periods. Other useful information was also collected through conversations, observation, and through the consultation of internal documents. Findings The results show that designing a cost system aimed at being simultaneously used in controlling and enabling ways can generate important difficulties. Furthermore, the results show that attempting to get around these difficulties could result in investing significant amounts of resources with no guarantee of success. Research limitations/implications Beyond the difficulties of extending the scope of application of case studies, the study was conducted in an organization involved in the insurance industry which could further limit its general applicability. Practical implications Based on the experience at Rassura, the authors argue that managers should be aware that designing and implementing a cost system that can simultaneously be used in both controlling and enabling ways is a very difficult, if not an insurmountable challenge. Originality/value The results highlight that one important characteristic of a cost system, how it is used, could explain, at least partially, implementation difficulties related to technical challenges, resistance to change and lack of resources.

Improving health care costing with resource consumption accounting

2016 ◽  
Vol 29 (6) ◽  
pp. 646-663
Author(s):  
Hasan Ozyapici ◽  
Veyis Naci Tanis
Keyword(s):  
Health Care ◽  
Real Life ◽  
Resource Consumption ◽  
Selling Price ◽  
Health Care Administrators ◽  
Content Type ◽  
The Difference ◽  
Costing System ◽  
Traditional Costing

Purpose – The purpose of this paper is to explore the differences between a traditional costing system (TCS) and resource consumption accounting (RCA) based on a case study carried out in a hospital. Design/methodology/approach – A descriptive case study was first carried out to identify the current costing system of the case hospital. An exploratory case study was then conducted to reveal how implementing RCA within the case hospital assigns costs differently to gallbladder surgeries than the current costing system (i.e. a TCS). Findings – The study showed that, in contrast to a TCS, RCA considers the unused capacity, which is the difference between the work that can be performed based on current resources and the work that is actually being performed. Therefore, it assigns lower total costs to open and laparoscopic gallbladder surgeries. The study also showed that by separating costs into fixed and variable RCA allows managers to benefit from a pricing strategy based on the difference between the service’s selling price and variable costs incurred in providing that service. Research limitations/implications – The limitation of this study is that, because of time constraints, the implementation was performed in the general surgery department only. However, since RCA is an advanced system that has the same application procedures for any department inside in a hospital, managers need only time gaps to implement this system to all parts of the hospital. Practical implications – This study concluded that RCA is better than a TCS for use in health care settings that have high overhead costs because it accurately assigns overhead costs to services by considering unused capacities incurred by a hospital. Consequently, this study provides insight into both measuring and managing unused capacities within the health care sector. This study also concluded that RCA helps health care administrators increase their competitive advantage by allowing them to determine the lowest service price. Originality/value – Since the literature review found no study comparing RCA with TCS in a real-life health care setting, little is known about differences arising from applying these systems in this context. Thus, the current study fills this gap in the literature by comparing RCA with TCS for both open and laparoscopic gallbladder surgeries.

scholarly journals DESAFIOS PARA IMPLANTAR UM SISTEMA DE CUSTOS EM TRIBUNAL REGIONAL DO TRABALHO NO RIO GRANDE DO SUL

2018 ◽  
Vol 15 (1) ◽  
pp. 29
Author(s):  
Giovani Pasa Colussi ◽  
Ângela Rozane Leal de Souza
Keyword(s):  
Administrative Support ◽  
Indirect Costs ◽  
Cost System ◽  
Regional Labor ◽  
Qualitative Descriptive ◽  
Administrative Area ◽  
Costing System ◽  
The Cost ◽  
Productivity Gains

Com a obrigatoriedade para implantação de um sistema de custos no Tribunal Regional do Trabalho da 4ª Região (TRT4) até 2020, o presente estudo tem como questão problema detectar quais informações o sistema de custos deverá gerar para os gestores do TRT4. Esta pesquisa objetiva demonstrar as diretrizes do Sistema de Custos da Justiça do Trabalho (SICJT) e as necessidades do Sistema de Custos do Tribunal Regional do Trabalho da 4ª Região (SICTRT4) apontadas pelos gestores do Tribunal. A pesquisa é definida como qualitativa, descritiva e estudo de caso. Foram realizadas entrevistas com os gestores do TRT4 e analisados documentos referentes ao SICJT. Para o SICTRT4, foram apontados: (a) o método de custeio: custeio direto ou ABC; (b) o rateio dos custos indiretos: na área judiciária e administrativa; (c) os benefícios: ganho de produtividade, comparabilidade, maior transparência; (d) as informações geradas: custo do processo julgado pelas instâncias, relatórios e informações confiáveis; e (e) os centros de custos: unidades do 1º e 2º grau, apoio judiciário, apoio administrativo e as áreas autônomas. Os desafios encontrados são orçamentários, tais como a falta de conhecimento e divulgação do sistema pela administração, a resistência a mudanças e a falta de sistemas específicos.Palavras-chave: Sistema de custos. Custos aplicados ao setor público. TRT4.ABSTRACTWith the obligation to implant a cost system in the Regional Labor Court of the Fourth Region (TRT4) by 2020, the present study has as problem what information the cost system should generate for TRT4 managers. This research aims to demonstrate the guidelines of the Labor Justice Costing System (SICJT) and the needs for the Regional Labor Court of the Fourth Region Costing System (SICTRT4) pointed by the court managers. This study is defined as qualitative, descriptive and case study. Interviews were conducted with the TRT4 managers and documents related to the SICJT were analyzed. For the SICTRT4 were found: (a) costing method: direct costing method or ABC costing method; (b) apportionment: indirect costs distribution in the judicial and administrative area; (c) benefits: productivity gains, comparability, greater transparency; (d) generated information: judged cases costs from all instances, reports and reliable information; (e) costs centre: 1st and 2nd instances, legal aid, administrative support and autonomous areas. The challenges found are budget, lack of knowledge and disclosure of the system from by the administration, resistance to changes and lack of specific systems.Keywords: Costing system. Public costing. TRT4.

A Costing System Suitable for Use in the Teaching of Design

1975 ◽  
Vol 189 (1) ◽  
pp. 55-60
Author(s):  
T. A. Henry
Keyword(s):  
Surface Treatment ◽  
Material Cost ◽  
Costing System

A system for costing the manufacture of engineering components is described. The system, which has been tested in an undergraduate course in design, covers casting, forming, machining, heat and surface treatment, and welding, and takes account of material cost and accuracy of finish. Three examples are given to demonstrate that, although the method is simple and rapid in use, cost comparisons between methods of manufacture and actual costs are realistic.

scholarly journals A comparative study of activity-based costing system and the traditional system: A case study of Refah Bank

2012 ◽  
Vol 6 (45) ◽  
pp. 11221-11230
Author(s):  
Alinezhad Sarokolaei Mehdi ◽  
Ebrati Mohammadreza ◽  
Taghizadeh Khanghah Vahid ◽  
Ebrati Mina
Keyword(s):  
Comparative Study ◽  
Activity Based Costing ◽  
Traditional System ◽  
System A ◽  
Costing System

scholarly journals Defense Capabilities Development and Defense Industry, U.S. Case Study

Hadmérnök ◽  
2020 ◽  
Vol 15 (1) ◽  
pp. 121-131
Author(s):  
Rodrigo Guajardo
Keyword(s):  
Defense Industry

scholarly journals Competitive Intelligence in the Defense Industry: A Perspective from Israel – A Case study analysis

2015 ◽  
Vol 4 (3) ◽  
Author(s):  
Avner Barnea
Keyword(s):  
Decision Making ◽  
Defense Industry ◽  
Added Value ◽  
Competitive Intelligence ◽  
Competitive Environment ◽  
Decision Making Process ◽  
Study Analysis ◽  
Case Study Analysis ◽  
Fierce Competition

Purpose - The defense industry is one of the leading business sectors in Israel and also worldwide. Competitive Intelligence (hereafter CI) is embedded into this sector and supports its decision making process. In recent years more information about this industry and about the CI activity is available while characterized by fierce competition and quick changes in the competitive environment. It is evident that CI is used widely by the leading firms in this sector while it has become an integral part of the business activity, and its added value seems to be significant. It is possible to define a framework of CI activity in this industry and to reflect on its advantages and limitations. It is my hope that this paper will encourage further research on this topic. Methodology/approach – Gathering information that has been published in Israel and abroad that was analyzed and thus offers insight into this issue. Findings – The defense industry in general and especially in Israel is using CI intensively in the highly competitive environment of defense products to support the decision making process. Research limitations – For many years, the information on this sector was notavailable. It is in now in a process of change and this enables us to build up a comprehensive picture. Practical implications – This study can make a contribution to global corporations competing in highly dynamic sectors, especially those that are operating in the governmental sectors. Originality/ value – This is the first work in Israel on the use of CI in the defense sector. Paper type: A case study analysis.

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