scholarly journals Facturación electrónica versus facturación clásica. Un estudio en el comportamiento financiero mediante estudios de casos / Classical versus Electronic invoicing. A study of the financial behavior through case studies

Ciencia Unemi ◽  
2016 ◽  
Vol 9 (18) ◽  
pp. 63
Author(s):  
Jaime Fabian Díaz Córdova ◽  
Edisson Coba Molina ◽  
Adriana Bombon Mayorga
Keyword(s):  
Case Studies ◽  
Unit Cost ◽  
Cost Optimization ◽  
Financial Statements ◽  
Profit Sharing ◽  
Financial Behavior ◽  
Global System ◽  
Unit Costs ◽  
Economic Saving ◽  
The Cost

La Facturación Electrónica (F-e) surge por el avance tecnológico, desde la aparición de internet, estos documentos digitales buscan reemplazar a la Factura Tradicional (F-t). Los primeros indicios de facturación electrónica fueron en 1997 a través del Organismo Europe Articule Numbering Associatión (EAN-UCC) actualmente Global System One (GS1). Con la obligatoriedad de aplicar facturación electrónica desde el año 2009, el objetivo de este artículo es evaluar a través de estudios de casos los costos unitarios al emitir facturas tradicionales versus el costo unitario al implementar facturación electrónica. Las variables estudiadas fueron sueldos, suministros, mantenimiento, depreciación en base a los estados financieros reflejados en el formulario 101 ó 102 presentados en el año 2013 al Servicio de Rentas Internas - SRI. Este estudio muestra como los costos para emisión de facturas tradicionales versus facturas electrónicas son variados, la existencia de un ahorro económico al aplicar F-e fluctúa de 32% al 57%, la optimización de costos al cambiar la F-t y la utilidad contable se incrementaría, beneficiando a involucrados como son: la participación de utilidades a los trabajadores, impuesto a la renta y distribución para accionistas. Abstract Electronic Invoicing (EI) arises from technological progress since the advent of the Internet; these digital documents seek to replace the traditional Invoice (TI). The first signs of electronic invoicing were in 1997 through the Organization, Europe Articulate Numbering Association (EAN -UCC) currently Global System One (GS1) which has the obligation to implement electronic invoicing since 2009, the aim of this article is to assess through case studies, the unit costs in issuing traditional bills versus the unit cost by implementing electronic invoicing, the variables studied were: salary, supplies, maintenance, depreciation based on the financial statements reflected on the Form 101 or 102 submitted in 2013 to the Internal Revenue Service - SRI. This study shows how the cost to issue traditional invoices versus electronic invoices are varied and there is an economic saving by applying EI that fluctuates from 32% to 57%, cost optimization by changing the TI and the accounting profits would increase, benefiting to elements such as: profit sharing to workers, income tax and profit sharing to shareholders.

Thermoeconomic Analysis of Power Plants With Integrated Exergy Stream

2000 ◽  
Author(s):  
Duck-Jin Kim ◽  
Hyun-Soo Lee ◽  
Ho-Young Kwak ◽  
Jae-Ho Hong
Keyword(s):  
Power Plant ◽  
Gas Turbine ◽  
Power Plants ◽  
Unit Cost ◽  
Combined Cycle ◽  
Cogeneration Plant ◽  
Steam Power ◽  
Unit Costs ◽  
Combined Cycle Plant ◽  
The Cost

Abstract Exegetic and thermoeconomic analysis were performed for a 500-MW combined cycle plant and a 137-MW steam power plant without decomposition of exergy into thermal and mechanical exergy. A unit cost was assigned to a specific exergy stream of matter, regardless of its condition or state in this analysis. The calculated costs of electricity were almost same within 0.5% as those obtained by the thermoeconomic analysis with decomposition of the exergy stream for the combined cycle plant, which produces the same kind of product. Such outcome indicated that the level at which the cost balances are formulated does not affect the result of thermoeconomic analysis, that is somewhat contradictory to that concluded previously. However this is true for the gas-turbine cogeneration plant which produces different kinds of products, electricity and steam whose unit costs are dominantly affected by the mechanical and thermal exergy respectively.

scholarly journals The main costs of natural disasters in the Forest District of Węgierska Górka

2014 ◽  
Vol 75 (3) ◽  
pp. 263-275
Author(s):  
Adam Tomasz Sikora ◽  
Joanna Ukalska
Keyword(s):  
Forest Management ◽  
Natural Disasters ◽  
Unit Cost ◽  
Economic Losses ◽  
Unit Costs ◽  
The Cost ◽  
The Impact ◽  
Linear Regressions ◽  
Forest District

Abstract The aim of the study was to determine the impact of increased forest management due to natural disasters on particular core unit costs. We analysed the direct costs for the Forest District of Węgierska Górka in the years 2004-2010 based on information from the State Forests lnformation System (SFIS) database compared with selected forest districts within the Regional Directorate of State Forests in Cracow (RDSF). The forest districts were divided into two groups with two and six forest districts and confidence intervals around the mean were determined and the significance of linear regressions of the considered characteristics was tested. Additionally, the growth rate (decrease) of the unit cost was calculated. Our studies showed that natural disasters affect only certain unit costs regardless of the intensity of the forest management. The increase in unit costs resulted in economic losses in forest management. A full long-term analysis of the economic impact of natural disasters should be done, taking into account the cost of reforestation of destroyed areas which may become apparent only some years later.

scholarly journals MODEL ACTIVITY BASED COSTING PADA SEKOLAH MENENGAH KEJURUAN

2018 ◽  
Vol 15 (1) ◽  
pp. 1-12
Author(s):  
Sri Sumardiningsih ◽  
Sugiharsono Sugiharsono ◽  
Mimin Nur Aisyah ◽  
Aula Ahmad Hafidh Syaiful Fikri
Keyword(s):  
Data Analysis ◽  
Teaching And Learning ◽  
Unit Cost ◽  
Activity Based Costing ◽  
Descriptive Data ◽  
Education Services ◽  
Unit Costs ◽  
Cost Of Education ◽  
Traditional Costing ◽  
The Cost

Penelitian ini bertujuan mengetahui alokasi dana pendidikan ke seluruh aktivitas yang ada di sekolah, unit cost pelayanan pendidikan tiap siswa di setiap tingkat dan paket keahlian, dan perbandingan unit cost pelayanan pendidikan di setiap tingkat dan paket keahlian dihitung dengan ABC dan metode Traditional Costing. Objek penelitian yakni unit cost pelayanan pendidikan di SMK Negeri Yogyakarta 2016/2017. Pengumpulan data melalui wawancara dan dokumentasi, FGD. Menggunakan analisis data deskriptif. Hasil menunjukkan alokasi dana terbesar untuk biaya aktivitas belajar mengajar yaitu 55,77%, paling rendah adalah biaya kegiatan manajemen sekolah 6,20%, dan aktivitas  lainnya sekitar 9%. Unit cost per siswa dihitung dengan ABC dilihat antar Paket Keahlian berbeda-beda, berkisar dari Rp 1.168.513 sampai Rp 1.424.116. Unit cost dengan Traditional Costing dibanding dengan ABC ada yang termasuk kategori undercosted dan overcosted. Biaya yang termasuk kategori overcosted adalah seluruh paket keahlian di kelas X dan kategori undercosted adalah pada seluruh paket keahlian di kelas XI dan XII. The cost of education services for each student in each level and the package of expertise, and the cost of education services at each level and skills packages are calculated by ABC and Traditional Costing methods. The object of this study is the unit of cost of education services in Yogyakarta 2016/2017 State Vocational School. Data collection through interview and documentation techniques, FGD. Data analysis using descriptive data analysis. The results of the funding for teaching and learning activities are 55.77%, 6.20% of the lowest cost of school management activities, and other activities around 9%. Unit cost per student is calculated with seen ABC between different skill packages, ranging from Rp 1,168,513 to Rp 1,424,116. Unit costs with Traditional Costing compared to ABC are categorized as undercosted and overcosted. Costs included in the overcosted category are all skill packages in X and undercosted categories in all skills packages in class XI and XII.

Initial and ongoing unit times and unit costs for property mapping and parcel indexing in new brunswick

CISM journal ◽  
1990 ◽  
Vol 44 (1) ◽  
pp. 19-27
Author(s):  
Harold Kenny ◽  
Angus Hamilton
Keyword(s):  
New Brunswick ◽  
Unit Cost ◽  
Canadian Dollar ◽  
Regional Office ◽  
Time Task ◽  
Unit Costs ◽  
Initial Property ◽  
The Cost

Unit times and unit costs for initial and ongoing property mapping and parcel indexing have been established from time/task and expenditure records at the regional office of LRIS in Bathurst from June 1, 1979, the date it was opened, to March 31,1986. During the first five years of this period, the initial property mapping and parcel indexing for the 108 000 parcels in Restigouche, Gloucester, and Northumberland counties was completed; during the latter two years of the period the property mapping and parcel indexing were kept up-to-date by incorporating the results of the 24 953 changes that occurred. Person time was normalized to the Property Mapper I level, and expenditures were converted to 1981 Canadian dollar equivalents. The time, 93 minutes, required to make each change was somewhat less than the time, 108 minutes, for the initial property mapping and parcel indexing; similarly, the unit cost per change, 1981C$17.63, was less than the cost, 1981 C$26.95, for the initial compilation.

Supplier selection problem in IoT solutions

2019 ◽  
Vol 15 (1) ◽  
pp. 16-19 ◽  
Author(s):  
Sonal Agarwal ◽  
Vidushi Sharma ◽  
Anuradha Pughat
Keyword(s):  
Supply Chain ◽  
Unit Cost ◽  
Cost Optimization ◽  
Vendor Selection ◽  
Strategic Decisions ◽  
Product Cost ◽  
Content Type ◽  
Cost Constraints ◽  
The Right ◽  
The Cost

Purpose The use of Internet of Things (IoT) and networks has built a potential impact on the product cost and time in a company’s manufacturing process. These IoT solutions provide end-to-end visibility and faster introduction of merchandise and supplier in the market. The main aim of this research paper is to supply products with improved quality and cheaper price, whereas the rising response and quality of the client service. Design/methodology/approach This paper designs and develops two cases for selecting the most efficient vendor while keeping in mind the profit and cost constraints in optimization. Findings Outsourcing is a vital parameter to cut back the price and maximize the profit of the manufacturer. Therefore, the integration of supply chain with IoT can provide a solution to the cost optimization and supplier/vendor selection problems in supply chain management. Research limitations/implications The results show that the models are quite realistic and can help the IoT-based manufacturing units to make strategic decisions regarding product manufacturing and distribution. Practical implications The authors can further extend the model to derive the retailer’s profit function and develop the end product cost to the consumers and hence make it a n-level multi-vendor selection model for IoT-based systems. Originality/value The right choice of vendor for IoT-enabled business is a crucial concern. In this paper, the authors designed and developed multi-vendor models with in-house production and outsourcing decisions to meet the demand along with the vendor selection. The variable demands and designed variable unit cost function and batch order are set to make vendor selection more realistic.

Marginal assessment of the cost and benefits of aphasia treatment: Evidence from community-based telerehabilitation treatment for aphasia

2021 ◽  
pp. 1357633X2098277
Author(s):  
Molly Jacobs ◽  
Patrick M Briley ◽  
Heather Harris Wright ◽  
Charles Ellis
Keyword(s):  
Cost Effectiveness ◽  
Economies Of Scale ◽  
Reference Group ◽  
Unit Cost ◽  
Community Based ◽  
Face To Face ◽  
Conduction Aphasia ◽  
Aphasia Treatment ◽  
The Cost ◽  
The Relationship

Introduction Few studies have reported information related to the cost-effectiveness of traditional face-to-face treatments for aphasia. The emergence and demand for telepractice approaches to aphasia treatment has resulted in an urgent need to understand the costs and cost-benefits of this approach. Methods Eighteen stroke survivors with aphasia completed community-based aphasia telerehabilitation treatment, utilizing the Language-Oriented Treatment (LOT) delivered via Webex videoconferencing program. Marginal benefits to treatment were calculated as the change in Western Aphasia Battery-Revised (WAB-R) score pre- and post-treatment and marginal cost of treatment was calculated as the relationship between change in WAB-R aphasia quotient (AQ) and the average cost per treatment. Controlling for demographic variables, Bayesian estimation evaluated the primary contributors to WAB-R change and assessed cost-effectiveness of treatment by aphasia type. Results Thirteen out of 18 participants experienced significant improvement in WAB-R AQ following telerehabilitation delivered therapy. Compared to anomic aphasia (reference group), those with conduction aphasia had relatively similar levels of improvement whereas those with Broca’s aphasia had smaller improvement. Those with global aphasia had the largest improvement. Each one-point of improvement cost between US$89 and US$864 for those who improved (mean = US$200) depending on aphasia type/severity. Discussion Individuals with severe aphasia may have the greatest gains per unit cost from treatment. Both improvement magnitude and the cost per unit of improvement were driven by aphasia type, severity and race. Economies of scale to aphasia treatment–cost may be minimized by treating a variety of types of aphasia at various levels of severity.

scholarly journals Estimating the programmatic cost of targeted mass drug administration for malaria in Myanmar

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Shwe Sin Kyaw ◽  
Gilles Delmas ◽  
Tom L. Drake ◽  
Olivier Celhay ◽  
Wirichada Pan-ngum ◽  
...  
Keyword(s):  
Drug Administration ◽  
Mass Drug Administration ◽  
Malaria Elimination ◽  
Unit Cost ◽  
Financial Data ◽  
Research Activities ◽  
High Incidence ◽  
Implementation Costs ◽  
The Cost ◽  
Greater Mekong Subregion

Abstract Background Mass drug administration (MDA) has received growing interest to accelerate the elimination of multi-drug resistant malaria in the Greater Mekong Subregion. Targeted MDA, sometimes referred to as focal MDA, is the practice of delivering MDA to high incidence subpopulations only, rather than the entire population. The potential effectiveness of delivering targeted MDA was demonstrated in a recent intervention in Kayin State, Myanmar. Policymakers and funders need to know what resources are required if MDA, targeted or otherwise, is to be included in elimination packages beyond existing malaria interventions. This study aims to estimate the programmatic cost and the unit cost of targeted MDA in Kayin State, Myanmar. Methods We used financial data from a malaria elimination initiative, conducted in Kayin State, to estimate the programmatic costs of the targeted MDA component using a micro-costing approach. Three activities (community engagement, identification of villages for targeted MDA, and conducting mass treatment in target villages) were evaluated. We then estimated the programmatic costs of implementing targeted MDA to support P. falciparum malaria elimination in Kayin State. A costing tool was developed to aid future analyses. Results The cost of delivering targeted MDA within an integrated malaria elimination initiative in eastern Kayin State was approximately US$ 910,000. The cost per person reached, distributed among those in targeted and non-targeted villages, for the MDA component was US$ 2.5. Conclusion This cost analysis can assist policymakers in determining the resources required to clear malaria parasite reservoirs. The analysis demonstrated the value of using financial data from research activities to predict programmatic implementation costs of targeting MDA to different numbers of target villages.

scholarly journals The Impact of Supply Chain Management on Financial Performance and Responsibility Accounting Agribusiness Case from Egypt

2017 ◽  
Vol 6 (2) ◽  
pp. 136 ◽  
Author(s):  
Mohamed Ali Wahdan ◽  
Mohamed Ashraf Emam
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Financial Performance ◽  
Financial Statements ◽  
Net Income ◽  
Chain Management ◽  
Research Questions ◽  
The Cost ◽  
The Impact ◽  
Responsibility Accounting

This paper presents the impact of applying the supply chain management (SCM) on the agribusiness field to optimize productivity and decreasing cost which will have a direct impact on the net income of the organization. The main two research questions are: is there a significant impact of supply chain management on financial performance? and is there a significant relationship between supply chain management and financial performance as well as responsibility accounting? To answer the research questions, data was collected from financial statements of agribusiness case from Egypt and the survey was conducted. The findings of the study indicated that there is a significant impact of supply chain management on financial performance through enhancing the productivity, decreasing the cost and improving profitability. Moreover, applying the efficient supply chain management can improve the use of responsibility accounting through the efficient usage for the budget of the crop.

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