scholarly journals ALLOCATION OF SECONDARY COSTS BY USING THE MATRIX FUNCTIONS OF SPREADSHEET PROGRAMS

2019 ◽  
Author(s):  
Lazar Radovanović ◽  
Irina Glotina ◽  
Teodor Petrović
Keyword(s):  
Cost Allocation ◽  
Direct Method ◽  
Linear Equations ◽  
Matrix Functions ◽  
Step Method ◽  
Allocation Model ◽  
The Matrix ◽  
The Cost ◽  
Starting Model ◽  
Correct Data

The paper describes and applies the method of linear equations, by using the matrixfunctions of spreadsheet programs, for the secondary cost allocation of fullyconditionedauxiliary cost centers. The aim of the paper is to demonstrate the possibilityof using matrix functions for cost allocation. A model has been formed based on thedata from a specific company, that has auxiliary, main and non-productive cost centers.The linear equations method is used to solve the problem of secondary cost allocation,by applying the corresponding matrix functions of a spreadsheet program.The goal of cost allocation of auxiliary cost centers to main cost centers, and later to thecost holders, is to calculate the exact cost, that is, the cost of products and services.The method of linear equations was chosen because a new model can be formed basedon the starting model, by changing the number of cost centers.This cost allocation model should encourage accountants and company management touse the more exact method of cost allocation instead of the simple direct method orcomplex step method. Matrix functions facilitate the method of linear equations,because they are quite simple to apply in models that can be easily adapted and appliedin practice later on.It has been concluded that this method can be easily described and applied, and theobtained results, with the correct data input and use of matrix functions, givecompletely accurate results, unlike other cost allocation methods.

On Some Properties of Semi-rings

2018 ◽  
pp. 35-50
Author(s):  
A. I. Belousov
Keyword(s):  
Linear Equations ◽  
Oriented Graph ◽  
Theoretical Computer Science ◽  
Alternative Methods ◽  
Main Role ◽  
Cost Matrix ◽  
Sequential Elimination ◽  
The Matrix ◽  
Systems Of Linear Equations ◽  
The Cost

The main objective of this paper is to prove a theorem according to which a method of successive elimination of unknowns in the solution of systems of linear equations in the semi-rings with iteration gives the really smallest solution of the system. The proof is based on the graph interpretation of the system and establishes a relationship between the method of sequential elimination of unknowns and the method for calculating a cost matrix of a labeled oriented graph using the method of sequential calculation of cost matrices following the paths of increasing ranks. Along with that, and in terms of preparing for the proof of the main theorem, we consider the following important properties of the closed semi-rings and semi-rings with iteration.We prove the properties of an infinite sum (a supremum of the sequence in natural ordering of an idempotent semi-ring). In particular, the proof of the continuity of the addition operation is much simpler than in the known issues, which is the basis for the well-known algorithm for solving a linear equation in a semi-ring with iteration.Next, we prove a theorem on the closeness of semi-rings with iteration with respect to solutions of the systems of linear equations. We also give a detailed proof of the theorem of the cost matrix of an oriented graph labeled above a semi-ring as an iteration of the matrix of arc labels.The concept of an automaton over a semi-ring is introduced, which, unlike the usual labeled oriented graph, has a distinguished "final" vertex with a zero out-degree.All of the foregoing provides a basis for the proof of the main theorem, in which the concept of an automaton over a semi-ring plays the main role.The article's results are scientifically and methodologically valuable. The proposed proof of the main theorem allows us to relate two alternative methods for calculating the cost matrix of a labeled oriented graph, and the proposed proofs of already known statements can be useful in presenting the elements of the theory of semi-rings that plays an important role in mathematical studies of students majoring in software technologies and theoretical computer science.

Service-Oriented Cost Allocation for Business Intelligence and Analytics

2017 ◽  
Vol 7 (2) ◽  
pp. 40-57 ◽  
Author(s):  
Raphael Grytz ◽  
Artus Krohn-Grimberghe
Keyword(s):  
Business Intelligence ◽  
Cost Estimation ◽  
Cost Allocation ◽  
Cost Evaluation ◽  
Allocation Model ◽  
Pricing Scheme ◽  
Service Portfolio ◽  
Service Oriented ◽  
The Cost ◽  
Cost Awareness

Quantifying and designing the cost pool generated by Business Intelligence and Analytics (BI&A) would improve cost transparency and invoicing processes, allowing a fairer, more exact allocation of costs to service consumers. Yet there is still no method for determining BI&A costs to provide a base for allocation purposes. While literature describes several methods for BI&A cost estimation on an ROI or resource-consumption level, none of these methods considers an overall approach for BI&A. To tackle this problem, the authors propose a service- oriented cost allocation model which calculates BI&A applications based on defined services, enabling a cost transfer to service consumers. This new approach specifies steps towards deriving a usable pricing scheme for an entire BI&A service portfolio – both for allocation purposes as well as improving cost evaluation of BI&A projects. Moreover, it increases customer understanding and cost awareness. Based on this approach, the authors introduce a BI&A value creation cycle which helps customers to use BI&A services cost-effectively.

A numerical method of solving second-order linear differential equations with two-point boundary conditions

1957 ◽  
Vol 53 (2) ◽  
pp. 442-447 ◽  
Author(s):  
E. Cicely Ridley
Keyword(s):  
Boundary Condition ◽  
Boundary Conditions ◽  
Riccati Equation ◽  
Direct Method ◽  
Linear Equations ◽  
Factorization Method ◽  
Order Linear ◽  
First Order ◽  
The Matrix ◽  
Linear Differential

ABSTRACTA direct method of integrating the equation y″ + g(x) y = h(x), with the two-point linear boundary conditions y′(a) + αy(a) = A, y′(b) + βy(b) = B, is based on the factorization of the equation into two first-order linear equations v′ − sv = h and y′ + sy = v, where s is a solution of the Riccati equation s′ − s2 = g. The first-order equations for v and y are integrated in succession, one in the direction of x increasing, and one in the direction of x decreasing, one boundary condition being used in each of these integrations. The appropriate solution of the Riccati equation is determined by the boundary condition at the end of the range from which the integration of the equation for v is started. The process is compared with the matrix factorization method of Thomas and Fox, and its stability discussed.

scholarly journals Improve Accounting For Cost Allocations From Support To Revenue-Generating Departments With The Reciprocal Method

2014 ◽  
Vol 5 (1) ◽  
pp. 1-4
Author(s):  
Dennis Togo
Keyword(s):  
Cost Allocation ◽  
Linear Equations ◽  
Simultaneous Equations ◽  
Educational Resource ◽  
Healthcare Organizations ◽  
Full Cost ◽  
Cost Allocations ◽  
Step Down ◽  
The Cost ◽  
Reciprocal Method

The best accounting method for allocating the cost of support departments to revenue-generating departments is the reciprocal method because it recognizes all services provided to other departments. Hence, the reciprocal method better captures the full cost of services consumed by revenue-generating departments. Yet, many healthcare organizations continue to use the direct or step-down methods because the reciprocal method requires solving algebraic simultaneous equations in the allocation of many support departments. This educational resource removes the difficulty associated with the reciprocal method with a matrix approach that is demonstrated with an example. From information provided for any cost allocation method, three spreadsheet matrix commands formulate the set of linear equations for reciprocated costs of support departments, solve for the reciprocated costs, and then allocate the reciprocated costs to both support departments and revenue-generating departments. 

scholarly journals Cost Allocation Model for Net-Zero Energy Buildings under Community-Based Reward Penalty Mechanism

2019 ◽  
Vol 23 (3) ◽  
pp. 293-307
Author(s):  
Zhijia Huang ◽  
Yang Zhang ◽  
Yuehong Lu ◽  
Wei Wang ◽  
Demin Chen ◽  
...  
Keyword(s):  
Financial Incentives ◽  
Cost Allocation ◽  
Zero Energy ◽  
Allocation Model ◽  
Zero Energy Building ◽  
Net Zero Energy ◽  
Net Zero ◽  
The Cost ◽  
Net Zero Energy Buildings ◽  
Zero Energy Buildings

Abstract The introduction of financial incentives for net-zero energy building/community (ZEB/ZEC) is a potential strategy that facilitates the development of sustainable buildings. In this study, a reward-penalty mechanism (RPM) is firstly proposed for a community that aims to achieve the target of annual zero energy balance. In order to investigate the cost allocated for each building in the community, a cost allocation model by considering the load of these buildings and the levels of zero energy building achieved is further proposed, based on which four typical types of the model is selected and investigated. The economic performance of a building under the four types of allocation model is then compared for a community that consists of 20 family houses in Ireland. By considering the possible ZEB level ranges in each building, two Cases are conducted (Case 1 – the range is between 0.0 and 1.0; Case 2 – the range is between 0.5 and 1.0). The results show that the 1st model is the simplest one that allocates cost evenly. By contrast, the cost of a building depends on its load in the 2nd model and depends on the ZEB level it achieved in the 3rd model, while it considers the two factors evenly in the 4th model. The proposed cost allocation model is expected to provide a basic guide for the designers of financial incentives as well as experts in the fields of net-zero energy buildings.

Consolidation in Urban Freight Transportation — Cost Allocation Models

2018 ◽  
Vol 35 (04) ◽  
pp. 1850023
Author(s):  
Joen Dahlberg ◽  
Stefan Engevall ◽  
Maud Göthe-Lundgren
Keyword(s):  
Traffic Congestion ◽  
Cost Allocation ◽  
Freight Transportation ◽  
Transportation Cost ◽  
Allocation Model ◽  
Urban Freight ◽  
Urban Freight Transportation ◽  
The Cost ◽  
Flow Improvement

In this paper, the focus is on the role of the municipality, as an enabler of a collaboration between freight forwarders and the municipality in which the consolidation of goods is considered as a means for goods flow improvement in urban freight transportation. We present a cost allocation model that is based on solution concepts from cooperative game theory, for allocating the operational costs associated with the collaboration. It is assumed that the municipality is willing to carry some cost to ensure a stable collaboration for the potential benefits received, e.g., reduced traffic congestion in the city. The model is applied to some illustrative examples, and the cost allocation results are discussed. It is shown that the role of the municipality may be decisive in achieving a stable collaboration between the freight forwarders, and further that the municipality does not necessarily need to contribute to covering the costs.

scholarly journals A MODEL FOR HYDRAULIC DESIGN OF IRRIGATION LATERAL LINES

2020 ◽  
Vol 28 ◽  
pp. 140-147
Author(s):  
João Batista Tolentino Júnior ◽  
Fernanda Oliveira da Silva
Keyword(s):  
Flow Rate ◽  
Lateral Line ◽  
Least Squares Method ◽  
Linear Equations ◽  
Pressure Head ◽  
Pipe Diameter ◽  
Step Method ◽  
Lateral Lines ◽  
Rate Profile ◽  
The Cost

There are several models for hydraulic designs and optimization of lateral lines depending on the existing pressure head profile and flow which allows designing longer lateral lines, therefore decreasing the cost of the system implementation. A model has been developed to calculate the pressure head and required flow rate at the inlet of lateral line using the back step method. A set of equations was implemented in an algorithm in the R language. For the calculations, the following variables must be provided: pressure head at the end of the lateral line (Hend), coefficients K and x of the characteristic equation (flow-pressure) of the emitter, pipe diameter (D), emitter spacing (Se) and number of emitters (Ne). For the evaluation of the model, the pressure head at the end of the lateral line, the pipe diameter and the number of emitters were varied within the established limits. Relationships between these variables were established by regression analysis using the least-squares method. The model shown in the study was suitable for the calculation of the pressure head and flow rate profile along the lateral line. The power, plateau, exponential and linear equations were adjusted to describe these relationships. These equations can help in the design of irrigation systems by simplifying the procedures in order to meet the design criteria. Also, the proposed equations allow evaluation of the systems still in the design phase.

An online cost allocation model for horizontal supply chains

2021 ◽  
Vol 122 ◽  
pp. 102888
Author(s):  
Han Zou ◽  
Maged M. Dessouky ◽  
Shichun Hu
Keyword(s):  
Supply Chains ◽  
Cost Allocation ◽  
Allocation Model

Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov
Keyword(s):  
Strategic Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Practical Significance ◽  
Common Time ◽  
Strategic Management Accounting ◽  
Scientific Papers ◽  
The Subject ◽  
The Common ◽  
The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

scholarly journals Combining regional to local restoration goals in the Brazilian Atlantic forest

2021 ◽  
Vol 21 (3) ◽  
Author(s):  
Cassia M.G. Lemos ◽  
Pedro R. Andrade ◽  
Ricardo R. Rodrigues ◽  
Leticia Hissa ◽  
Ana P. D. Aguiar
Keyword(s):  
Cost Effectiveness ◽  
Atlantic Forest ◽  
Natural Regeneration ◽  
Regional Level ◽  
Target Area ◽  
Brazilian Atlantic Forest ◽  
Regeneration Potential ◽  
Allocation Model ◽  
Alternative Scenarios ◽  
The Cost

AbstractTo achieve regional and international large-scale restoration goals with minimum costs, several restoration commitments rely on natural regeneration, a passive and inexpensive strategy. However, natural regeneration potential may vary within the landscape, mainly due to its historical context. In this work, we use spatially explicit restoration scenarios to explore how and where, within a given region, multiple restoration commitments could be combined to achieve cost-effectiveness outcomes. Our goal is to facilitate the elaboration of forest restoration plans at the regional level, taking into consideration the costs for active and passive restoration methods. The approach includes (1) a statistical analysis to estimate the natural regeneration potential for a given area based on alternative sets of biophysical, land cover, and/or socioeconomic factors and (2) the use of a land change allocation model to explore the cost-effectiveness of combining multiple restoration commitments in a given area through alternative scenarios. We test our approach in a strategic region in the Brazilian Atlantic Forest Biome, the Paraiba Valley in São Paulo State. Using the available data for 2011, calibrated for 2015, we build alternative scenarios for allocating natural regeneration until 2025. Our models indicate that the natural regeneration potential of the region is actually very low, and the cost-effectiveness outcomes are similar for all scenarios. We believe our approach can be used to support the regional-level decision-making about the implementation of multiple commitments aiming at the same target area. It can also be combined with other approaches for more refined analysis (e.g., optimization models).

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