scholarly journals Possibilities for Introducing a New Night Train Connection in Middle Europe

2021 ◽  
Vol 17 (1) ◽  
pp. 6-12
Author(s):  
Igor Dömény ◽  
Anna Dolinayová
Keyword(s):  
Open Access ◽  
Cost Calculation ◽  
The European Union ◽  
Carbon Neutrality ◽  
Train Services ◽  
Access Mode ◽  
Middle Europe ◽  
Cost Calculations ◽  
The Cost ◽  
Further Development

Abstract Liberalisation of the rail transport market is the main aim of the European Union in the field of transport policy. Open access on the market allows railway undertakings to provide their services, but it also requires to compete with each other. In recent years, night train services have experienced a renaissance, especially in west-Europe countries. A development of this type of services is important to achieve the goal of carbon neutrality in EU, especially in context of affordable air transport. The aim of this study is to analyse current night train services in middle Europe and find opportunities for their further development. In this article we have proposed new night train connections between Hungary, Slovakia, Czech Republic, and Germany, provided by railway undertaking in open access mode, with a detailed cost calculation. This is necessary to assess the economic efficiency of introducing new connections. Results of the cost calculations form the basis of the price for transport on newly introduced routes.

scholarly journals COST CALCULATION AND COST-EFFICIENCY OF STARCH POTATO IN A FAMILY FARM IN THE YEARS 2016-2017

2018 ◽  
Vol XX (4) ◽  
pp. 116-119
Author(s):  
Iwona Mystkowska ◽  
Alicja Baranowska ◽  
Mateusz Wierzchowski
Keyword(s):  
Cost Efficiency ◽  
Potato Production ◽  
Direct Costs ◽  
Cost Calculation ◽  
Family Farm ◽  
Potato Tubers ◽  
High Volatility ◽  
Cost Calculations ◽  
The Cost ◽  
Starch Potato

The aim of the study was to present cost calculations and to examine the profitability of starch potato production in a family farm in the county of Łuków, cooperating with PPS PEPEES in Łomża in 2016-2017. The highest yield of starch potato tubers was obtained in 2017, and the value of production from 1 ha in particular years ranged from 8,517.75 PLN/ha in 2016 to 10,123.0 in 2017. The high volatility of income in individual years was dictated by the amount of the yield and the different price obtained per unit of production. The cost-effectiveness of growing starch potato was determined by direct costs. The largest costs in the structure of direct costs were related to the purchase of seed potatoes and costs of fuel and transport of potatoes to PPS PEPEES. The highest profitability of starch potato was obtained in 2017.

scholarly journals Preprint as the Material for an Overlay Journal

2021 ◽  
Vol 24 (2) ◽  
pp. 387-407
Author(s):  
Татьяна Алексеевна Полилова
Keyword(s):  
Open Access ◽  
Financial Burden ◽  
Scientific Journal ◽  
Scientific Organization ◽  
The European Union ◽  
Non Profit ◽  
The Public ◽  
Scientific Results ◽  
Publishing Services ◽  
The Cost

The Open access movement has a long history. In 2002 the Budapest Open access initiative was first announced. However, the problem of Open access has not yet been fully and definitively resolved. In 2018 The European Union has adopted Plan S, which calls for making Open access a reality by 2020. Plan S emphasizes the importance of self-archiving of articles and the role of Preprint’s archives (servers) for scientific results placement. It is noted that Preprint archives have a great potential for editorial and publishing innovations. Scientific journals with limited reader access that operate on a commercial basis do not give up their positions. But even here we see some progress. Journals have become less rigid in their policy towards preprints and post-prints. More and more foreign scientists are becoming adherents of the "Fair open access" movement, which offers a new organizational solution. The journal must have a scientific organization or non-profit Foundation as a founder, that hires a group of executors to provide editorial and publishing services. Editors and publishers should not have their own commercial interests. The scientific journal should be funded from the general contribution of organizations. The article considers a modern type of online scientific journal — the overlay journal. The cost of an issue of the overlay journal is so low that the journal can easily implements the "free for the author, free for the reader" scheme. The overlay journal is based on the public servers of preprints. The online overlay journal reviews the article received from the archive. If the article is accepted for publication, the article metadata is published on the journal website, and the full text of corrected article is re-archived. This way of working does not overload the archive functionality, but it allows to reduce the financial burden on the overlay journal.

scholarly journals ANALISIS BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV. MANGUNI PERKASA

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Gabriel Michele Margaretha Raap ◽  
David P.E Saerang ◽  
Rudy J. Pusung
Keyword(s):  
Cost Calculation ◽  
Corporate Management ◽  
Selling Price ◽  
Sale Price ◽  
Cost Of Production ◽  
Cost Calculations ◽  
The Cost ◽  
A Company ◽  
Relevant Cost ◽  
Special Order

The success of an enterprise depends on the ability of corporate management in running the company. Decision making is one of the functions of a manager. In carrying out the activities of a company, the management is often faced with several options or alternatives of activities undertaken. To choose one of these alternatives the management need information about costs. The purpose of this study was to determine the cost of production cost calculations used by the company, as well as analyzes of relevant costs in relation to accept or reject a special order. The method used in this research is descriptive method. Based on the results of the study, showed that CV. Manguni Perkasa not applying relevant cost analysis method in calculating the cost of production. With the price of Rp 183.6 million special orders may be seen to be detrimental to the company that basically sells the house on stilts with the normal price of Rp 216 million, but when analyzed again using the relevant cost calculation method as a way to calculate the variable costs separately from the cost of production using the full costing method, the special orders stilt houses with a selling price of Rp 183.6 million is acceptable. Due to special order the sale price is greater than the variable costs incurred by the company in producing the stage.

Concurrent Cost Calculations With a Feature-Based CAD System

1999 ◽  
Author(s):  
Peter Leibi ◽  
Guenther Hoehne ◽  
Mahendra Hundal
Keyword(s):  
Computer Program ◽  
Production Costs ◽  
Cost Calculation ◽  
Data Sets ◽  
Cad System ◽  
Feature Based ◽  
Cost Calculations ◽  
The Individual ◽  
Time Expenditures ◽  
The Cost

Abstract The paper describes a procedure for calculating costs concurrent with the design process. The different modules of the computer program “IKF” are described. The modules include those for cost calculation, comparison and forecast. Form features are used for cost determination by classifying each feature and storing it in the detailed production plan. The production processes then follow from the list of stored features. The cost program takes the individual geometric data, e.g., part length, from the CAD program. The latter contains data sets, that describe the feature’s dimensions. The production time for the form feature is then calculated. From the time expenditures and the machine rates the program calculates the production costs for the given feature. Prior to developing the computer program a manual procedure was designed and developed. Upon testing, the group not using IKF took 40–50% more time and designed products that were about 80% costlier than the group using the IKF system. This procedure was then used as the model for the cost modules in a feature-based CAD program. Test cases dealing with sheet-metal design are described which demonstrate and quantify the advantages of this system.

scholarly journals FEATURES OF DETERMINING THE COST OF TRANSPORT SERVICES

REPORTS ◽  
2020 ◽  
Vol 2 (330) ◽  
pp. 73-80
Author(s):  
G. Zhumatayeva ◽  
M. Nurgalieva ◽  
Zh. Bayburayeva ◽  
B. Musabyaev ◽  
Zh. Zhanbirov ◽  
...  
Keyword(s):  
Cost Driver ◽  
Cost Calculation ◽  
Service Cost ◽  
Cost Of Transport ◽  
Transport Services ◽  
Cost Calculations ◽  
The Republic ◽  
Traditional Costing ◽  
Logistics Process ◽  
The Cost

The strong competition in the logistics market enforces the service provider companies to enhance the capabilities of their management accounting systems. It is of high importance to know the real costs of transport services as well as the cost efficiency of activities contributing to the production of services. This information is needed for assessing the profitability and operation efficiency and for determining the price of services. Traditional costing methods, however, are not always able to provide the information necessary for decision support in the required quality. They may even distort service cost calculations as detailed cost driver analyses are not applied within conventional costing regimes. Thus it is worth introducing alternative cost calculation methods which improve the accuracy and reliability of service cost data [1]. To properly manage costs in transport logistics, it is necessary to optimize all stages of the transport and logistics process-from choosing the type of transport and building the supply chain to planning routes and monitoring the execution of tasks. The article deals with determining the optimal cost of auto cargo transportation, taking into account internal and external factors of influence. The results of the research in the article show that a transport company should have different payment options for paying for a completed flight with specific brands of cars, i.e. the cost of one m3, t, km, depending on the type of orders and the distance of transportation. The materials consider the methodology of determining the contractual price of transport services in the Republic of Kazakhstan. In the market conditions, the main objective is the correctness and accuracy of the assessment of the actual costs of the implementation of the transport service and, as a result, the correct pricing of this service.

scholarly journals Microcomputer Budget Management System

1986 ◽  
Vol 18 (1) ◽  
pp. 151-156 ◽  
Author(s):  
James M. McGrann ◽  
Kent D. Olson ◽  
Timothy A. Powell ◽  
Ted R. Nelson
Keyword(s):  
Management System ◽  
Cost Calculation ◽  
Budget Management ◽  
Income Statement ◽  
Ranch Management ◽  
Cost Calculations ◽  
Computational Procedures ◽  
Microcomputer Software ◽  
The Cost ◽  
Budget Management System

AbstractThe enterprise budget, whole farm cash flow, and income statement are fundamental tools of farm and ranch management. The “Microcomputer Budget Management System” (MBMS) is a microcomputer software package that facilitates the storage and use of information for crop and livestock budgeting. It performs the calculations for several1 enterprise budgeting formats and for preparation of whole farm resource use reports and financial statements. The MBMS also includes internal machinery and irrigation cost calculation routines.MBMS was developed for use by extension staff, researchers, lenders, consultants, and operators of diversified farms and ranches with many enterprises that use enterprise and whole farm budgeting for analysis and planning activities. The flexibility and detailed nature of the program requires the user to have knowledge of enterprise budgeting and operation of complex computer programs. This paper presents a discussion of the features and capabilities of the software and the computational procedures used in the cost calculations.

Glembotskaya G.T., Eremin S.Yu. Scientific and practical approach to optimizing costs on development and promotion of drugs

2019 ◽  
Vol 2019 (3) ◽  
pp. 47-53
Author(s):  
Галина Глембоцкая ◽  
Galina Glembockaya ◽  
Станислав Еремин ◽  
Stanislav Eremin
Keyword(s):  
Scientific Literature ◽  
Pharmacological Action ◽  
Pharmaceutical Market ◽  
Pharmaceutical Companies ◽  
Strategic Development ◽  
The World ◽  
The Russian Federation ◽  
The Cost ◽  
Further Development ◽  
Registration Phase

In order to identify promising strategic development possibilities for the pharmaceutical industry in the Russian Federation, a pilot study was conducted, which has analyzed the main trends in the development of innovative medicines. As a result of the content analysis of available sources of scientific literature, the characteristics of options used in the world practice for increasing the innovative activity of individual subjects and the pharmaceutical market as a whole are presented. Possible reserves for the further development of the innovative component of the pharmaceutical market within the framework of the concept of personalized medicine according to the P4 principle (predictive - personalized - preventive - participatory) are identified and structured. The results of use by individual pharmaceutical companies of scientifically and practically justified approaches to optimizing the costs of development and promoting drugs are presented. The advantages and real prospects of a generally accepted method to reduce the cost of development by «expanding the pharmacological effect» (label expansion) of already existing drugs with a known safety profile in the world practice are shown. A scientific generalization and structuring of the goals and results of the post-registration phase of clinical trials to expand the pharmacological action of a number of drugs already existed at the market have been carried out.

Investigating the Relationship between Company Competitiveness and Environmental Regulation in European Food Processing: Results of a Matched Firm Comparison

1998 ◽  
Vol 30 (9) ◽  
pp. 1585-1602 ◽  
Author(s):  
D M W N Hitchens ◽  
J E Birnie ◽  
A McGowan ◽  
U Triebswetter ◽  
A Cottica
Keyword(s):  
Environmental Regulation ◽  
Food Processing ◽  
Value Added ◽  
Effluent Treatment ◽  
Environmental Costs ◽  
The European Union ◽  
The Republic ◽  
The Cost ◽  
The Relationship ◽  
Regulation Costs

The authors use a method of matched-plant comparisons between food processing firms in Germany, Italy, Northern Ireland, and the Republic of Ireland to investigate the relationship between environmental regulation and company competitiveness across the European Union. Comparative competitiveness was indicated by measures of value-added per employee, physical productivity, export share, and employment growth. The cost of water supply (public or well), effluent treatment (in-plant treatment and/or sewerage system), and disposal of sludge and packaging were also compared. Total environmental costs in Germany, Italy, and Ireland were small: usually less than 1% of turnover. Compared with the Irish firms, German companies had relatively high environmental costs as well as productivity levels. There was, however, a lack of a clear relationship between company competitiveness and the size of regulation costs: in Ireland and Italy environmental costs were similar but German firms had much higher productivity; compared with German counterparts, Italian firms had lower environmental costs but higher productivity.

Party-Political and Socio-Economic Сonsequences of Elections to the German Bundestag

2021 ◽  
pp. 24
Author(s):  
V.B. Belov
Keyword(s):  
Point Of View ◽  
The European Union ◽  
Social Democrats ◽  
The Social ◽  
Angela Merkel ◽  
The Face ◽  
German Bundestag ◽  
The Impact ◽  
Further Development

The article examines the results of the last Bundestag elections. They marked the end of the Angela Merkel era and reflected the continuation of difficult party-political and socio-economic processes in the informal leader of the European Union. The main attention of the research focuses on the peculiarities of the election campaign of the leading parties and of the search for ways of further development of Germany in the face of urgent economic and political challenges. These challenges include the impact of the coronavirus crisis, the impact of the energy and digital transition to a climate-neutral economy, and the complex international situation. Based on original sources, the author analyzes the causes of the SPD victory and the CDU/CSU bloc defeat, the results of the negotiations of the Social Democrats with the Greens and Liberals, the content of the coalition agreement from the point of view of the prospects for the development of domestic and foreign policy and the economy of Russia's main partner in the west of the Eurasian continent. The conclusion is made about the absence of breakthrough ideas, the consistent continuation of the course started by the previous government for a carbon-free economy and the strengthening of the role of Germany in Europe and the world. For this course, conflicts and problems in achieving the set goals will be immanent due to the compromising nature of the coalition agreements.

Sign in / Sign up

Export Citation Format

Share Document