An Automatic Cost Calculation System for 3-D Laser Cutting Based on Characteristic Numbers

2005 ◽  
Vol 6-8 ◽  
pp. 825-0
Author(s):  
M. Masur ◽  
F. Liébana ◽  
U. Stute
Keyword(s):  
Laser Cutting ◽  
Cost Calculation ◽  
Calculation Algorithm ◽  
Machining Time ◽  
Characteristic Numbers ◽  
Plausibility Check ◽  
Time Calculation ◽  
Cutting Velocity ◽  
Calculation System ◽  
The Cost

At present, small and medium-sized enterprises (SME) in the sheet metal industry performing 3-d laser cutting have to invest a considerable amount of time in offer preparation, although there is a low probability of obtaining the order. The offer calculation is mostly done manually and rapidly, as estimation. For example, the length of the contours to be cut are extracted from drawings and summed up. The actual production time for problem areas of the workpiece geometry like sharp angles and narrow radii can only be calculated by a post-processor simulation, or by a comparison with a similar workpiece that was manufactured before. This complicates the cost calculation and adds an unknown factor to it. Therefore, only experienced employees can estimate the costs for the cutting of 3-d workpieces. The aim of the proposed automatic cost calculation algorithm is the quick machining time calculation for 3-d laser cutting. Less experienced persons should be able to use a pre-configured tool. Characteristic numbers are generated on the basis of the workpiece geometry. They describe all necessary machine work that is required to manufacture the current workpiece. In a next step, the dynamic machine behaviour for these problem areas needs to be examined. It is projected to specific machine parameters. As example the acceleration and the maximum cutting velocity are basic parameters. By connecting the characteristic numbers with the machine parameters, the machining time for a specific machine is calculated. This machining time is an important factor for the cost calculation. The characteristic numbers can also be used to find similar workpieces within a database. This database contains existing and already evaluated offers. As a plausibility check the user can search for similar offers and compare them with the currently prepared one.

A Study on the Cost Estimation of Mould Manufacturing Processes for Cosmetic Cap

2012 ◽  
Vol 538-541 ◽  
pp. 1158-1161
Author(s):  
Sang Bong Park
Keyword(s):  
Cost Estimation ◽  
Manufacturing Process ◽  
Tool Material ◽  
Working Environment ◽  
Cost Calculation ◽  
Machining Time ◽  
Unit Process ◽  
Time Calculation ◽  
Past Experiences ◽  
The Cost

It has conducted a study on the cost calculation of spray component mould manufacturing process. In general, it is the present state that calculating machining time and cost for a unit process in mould manufacturing process depends on past experiences. In other words, it does not go beyond the level of computing and management by estimation based on the data conducted in the past. Accordingly, in the development of mould and new products tried for the first time, the cost calculation is not reasonable and thus a lot of time is needed. That is to say, not being able to actively and reasonably respond to the needs of the market that are changing every moment, the loss of management and money due to losing opportunities is frequently taking place. In this context, It have developed and applied a system that can reasonably calculate the cost by taking account of machining time calculation theory, machine, tool, material and working environment. As a result, calculating the time needed for a unit process in mould manufacturing process is possible, and it is possible to classify major processes and suggest alternatives in management. The system developed in this study used Visual Basic Language and SQL Database under Windows environment.

Influence of inter-organizational relations on methods of calculating the cost of production of agricultural organizations

2020 ◽  
pp. 13-20 ◽  
Author(s):  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Cost Calculation ◽  
Interorganizational Cooperation ◽  
Organizational Relations ◽  
Interorganizational Management ◽  
Calculation System ◽  
Analytical System ◽  
Definition Of ◽  
The Cost ◽  
Organizational Cooperation

The author’s definition of inter-organizational cooperation, interorganizational management accounting and inter-organizational accounting and analytical system and cost calculation system in the framework of inter-organizational relations is given in the article on the basis of theoretical analysis. The features of calculating the cost of interorganizational cooperation are defined, new accounting practices are described, the advantages of implementing this type of accounting are identified, and possible problem areas are identified.

Formation of a hybrid cost calculation system for the purposes of inter-organizational management accounting of agricultural enterprises

2020 ◽  
pp. 52-61
Author(s):  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Management Accounting ◽  
Organizational Management ◽  
Cost Calculation ◽  
Agricultural Enterprises ◽  
Organizational Relations ◽  
Calculation System ◽  
The Cost ◽  
Organizational Cooperation

Based on theoretical analysis, the author defines inter-organizational cooperation, inter-organizational management accounting, and the cost calculation system in the framework of inter-organizational relations. The features of calculating the cost of inter-organizational cooperation are defined, new accounting practices are described, the advantages of implementing this type of accounting are identified, and possible problem areas are identified.

The Use of the ABC Method in the System of Inter-organizational Management Accounting of Agricultural Organizations

2021 ◽  
pp. 34-46
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Management Accounting ◽  
Organizational Management ◽  
Agricultural Products ◽  
Cost Calculation ◽  
Agricultural Organizations ◽  
Calculation System ◽  
Abc Method ◽  
The Cost ◽  
Organizational Cooperation

The article, based on the theoretical analysis, gives a brief description of the ABC method for the purposes of calculating the cost of agricultural products, and determines its relationship with the «directing-costing» method. Peculiarities of cost calculation in organizations of inter-organizational cooperation are disclosed, accounting practices of the system of calculation based on ABC method are described. The advantages of implementing and using inter-organization accounting and a cost calculation system based on the ABC method have been identified. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations

Combining accounting practices to create an effective cost management system in the inter-organizational relationships of agro-entities

2021 ◽  
pp. 15-29
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Agricultural Products ◽  
Cost Calculation ◽  
Industrial Complex ◽  
Combined System ◽  
Organizational Relationships ◽  
Efficient Management ◽  
Effective Cost ◽  
Calculation System ◽  
The Cost ◽  
Organizational Cooperation

In the article, based on the theoretical analysis and study of accounting practices, a set of elements was formed for their use in the system of managing the costs of inter-organizational interaction of partners. The peculiarities of the combined system of calculation of the cost of agricultural products within the framework of inter-organizational cooperation, the existing accounting practices are described. Advantages of introduction and use of inter-organizational accounting and cost calculation system for efficient management of costs of inter-organizational cooperation of agro-entities have been identified. A system for managing the costs of inter-organizational cooperation in agro-industrial complex organizations has been developed and described. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations.

scholarly journals Optimum design of welded structures

2017 ◽  
Vol 50 (3) ◽  
pp. 326-329
Author(s):  
Karoly Jarmai
Keyword(s):  
Optimum Design ◽  
Cost Calculation ◽  
Welded Structures ◽  
Optimization System ◽  
Welded Structure ◽  
Calculation System ◽  
The Cost

This article presents the cost calculation system developed by us to determine the cost of a welded structure. In the paper the design, fabrication and economy are linked together in the optimization system. Two tubular truss applications show, that the reduction of cost can be significant.

Use of target-costing and kaizen-costing to ensure effective cost management in interorganizational relations of agribusiness organizations

2020 ◽  
pp. 24-34
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Theoretical Analysis ◽  
Cost Management ◽  
Organizational Management ◽  
Cost Calculation ◽  
Interorganizational Relations ◽  
Target Costing ◽  
Interorganizational Cooperation ◽  
Effective Cost ◽  
Calculation System ◽  
Organizational Cooperation

The article, based on the theoretical analysis, gives definitions of inter-organizational cooperation, inter-organizational management accounting, cost calculation system within the framework of interorganizational relations. Peculiarities of calculation of cost of interorganizational cooperation are disclosed, accounting practices of target-costing and kaisen-costing calculating system are described. The advantages of introducing and using inter-organizational accounting and a cost calculation system based on target costing and kaisen costing have been identified. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations.

scholarly journals Variations in cost calculations in spine surgery cost-effectiveness research

2014 ◽  
Vol 36 (6) ◽  
pp. E1 ◽  
Author(s):  
Matthew D. Alvin ◽  
Jacob A. Miller ◽  
Daniel Lubelski ◽  
Benjamin P. Rosenbaum ◽  
Kalil G. Abdullah ◽  
...  
Keyword(s):  
United Kingdom ◽  
Cost Effectiveness ◽  
Spine Surgery ◽  
Indirect Costs ◽  
Cost Calculation ◽  
Effectiveness Research ◽  
Reimbursement System ◽  
The United Kingdom ◽  
The Cost ◽  
Effectiveness Studies

Object Cost-effectiveness research in spine surgery has been a prominent focus over the last decade. However, there has yet to be a standardized method developed for calculation of costs in such studies. This lack of a standardized costing methodology may lead to conflicting conclusions on the cost-effectiveness of an intervention for a specific diagnosis. The primary objective of this study was to systematically review all cost-effectiveness studies published on spine surgery and compare and contrast various costing methodologies used. Methods The authors performed a systematic review of the cost-effectiveness literature related to spine surgery. All cost-effectiveness analyses pertaining to spine surgery were identified using the cost-effectiveness analysis registry database of the Tufts Medical Center Institute for Clinical Research and Health Policy, and the MEDLINE database. Each article was reviewed to determine the study subject, methodology, and results. Data were collected from each study, including costs, interventions, cost calculation method, perspective of cost calculation, and definitions of direct and indirect costs if available. Results Thirty-seven cost-effectiveness studies on spine surgery were included in the present study. Twenty-seven (73%) of the studies involved the lumbar spine and the remaining 10 (27%) involved the cervical spine. Of the 37 studies, 13 (35%) used Medicare reimbursements, 12 (32%) used a case-costing database, 3 (8%) used cost-to-charge ratios (CCRs), 2 (5%) used a combination of Medicare reimbursements and CCRs, 3 (8%) used the United Kingdom National Health Service reimbursement system, 2 (5%) used a Dutch reimbursement system, 1 (3%) used the United Kingdom Department of Health data, and 1 (3%) used the Tricare Military Reimbursement system. Nineteen (51%) studies completed their cost analysis from the societal perspective, 11 (30%) from the hospital perspective, and 7 (19%) from the payer perspective. Of those studies with a societal perspective, 14 (38%) reported actual indirect costs. Conclusions Changes in cost have a direct impact on the value equation for concluding whether an intervention is cost-effective. It is essential to develop a standardized, accurate means of calculating costs. Comparability and transparency are essential, such that studies can be compared properly and policy makers can be appropriately informed when making decisions for our health care system based on the results of these studies.

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