cost calculation
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2022 ◽  
Vol 355 ◽  
pp. 03044
Author(s):  
Linguang Wang ◽  
Jinghui Yao

This paper presents a feasibility study on the application of delivery drones in Yang Liu Zhuang. In order to make the cost calculation convincing, the article realistically simulates the delivery scenario of Yang Liu Zhuang during the epidemic, and then analyzes its transportation cost in depth, and finally concludes that using drones to partially replace traditional delivery in Yang Liu Zhuang can save costs and improve logistics efficiency. However, at present, the delivery by express drones is mainly limited by their own load weight, and they cannot deliver medium and large goods.


2022 ◽  
pp. 611-620
Author(s):  
Regner Sabillon

This chapter presents a systematic literature review on best practices regarding cybersecurity incident response handling and incident management. The study identifies incident handling models that are used worldwide when responding to any type of cybersecurity incident. The authors highlight the importance of understanding the current cyber threat landscape in any incident response team and their standard operations procedures. The chapter provides guidelines for building a cybersecurity incident team in terms of incident categorization, capabilities, tasks, incident cost calculation, and metrics.


Author(s):  
Do Tung Duong Do

This article analyzes the impact of the ground clearance on the Annual Energy Production (AEP) and tower cost of a 20 MW offshore wind turbine. In addition, the influence of the rated wind speed on the analysis result will be considered. The AEP is computed by considering wind speed variation over the swept area of the rotor blades. The tapered tubular steel tower is considered for mass and cost calculation. The tower is considered as a fixed-free cantilever beam with concentrated mass at the free end. The analysis shows that the ground clearance only has a minor impact on the AEP but it has a remarkable impact on the tower mass. Specifically, when the ground clearance reaches 50 meters, the AEP only increases by roughly 3% while tower mass is nearly doubled compared to the case with no ground clearance. The results also reveal the significant impact of the rated speed on both the AEP and tower mass.


2021 ◽  
Vol 13 (4) ◽  
pp. 19-32
Author(s):  
Lenka Hudáková Stašová ◽  

This paper assesses calculation methods in the Visegrad 4 countries (Czech Republic, Hungary, Poland and Slovakia) and, based thereon, recommends and considers activity-based costing (ABC) in the agricultural sector, while evaluating manager knowledge of ABC as an appropriate alternative to outdated, “conventional” methods of calculating costs that are used in practice. It was found that a majority of agricultural holdings in the V4 are currently using conventional cost calculation methods and the most frequent reason for their failure to incorporate ABC is low awareness among managers. Farms and agricultural holdings that have introduced ABC and utilise it to assign their costs evaluate its benefits highly positively, in particular, ABC’s more accurate identification of costs, mainly overheads; more effective cost management and the accuracy of price estimates. From this analysis and assessment, introduction of ABC is recommended for companies in order to obtain the different benefits associated with the method. Successfully implementing ABC leads to a number of advantages, especially in the inevitable decision-making agricultural holdings face about high overhead costs. From the information obtained, managers at agricultural holdings have little information, in most cases, about ABC as an appropriate alternative to the outdated “conventional” cost estimate methods practised today. It is therefore important to work on raising managers' awareness of new approaches to costing by publishing scientific articles with specific examples from practice, pointing out the advantage of the ABC method, especially with high overheads, which are almost the rule in agricultural holdings.


2021 ◽  
Vol 21 (3) ◽  
pp. 240-249
Author(s):  
Jamilah Yusoff ◽  
Aniza Ismail

There is lack of information about the estimates of out-of-pocket (OOP) spending among women diagnosed with breast cancer and effects on their family’s financial situation in Malaysia. This study is to determine estimates of out-of-pocket spending among women with breast cancer in HCTM and identify factors that significantly associated with high OOP spending. This cross-sectional study assessed out of pockets spending among breast cancer women in HCTM for breast cancer as out-patient. Sampling unit is a woman who has been diagnosed breast cancer and receiving treatment and follows up in HCTM. A 189 breast cancer women were identified for a 6 months period between July to December 2017. Only those patients who received at least 6 months treatment in HCTM were recruited. Out of pocket spending for treatments for adjuvant therapy and follow up, consultations with other practitioners, care taker fee, equipment and traditional/complementary treatment were collected by face-to-face interview using structured questionnaires. The dependent variable was OOP, analyzed using SSPS v23 for descriptive analysis and both univariate and multivariate analysis.173 out of 186 women were recruited and only 172 were considered for cost calculation (participation rate, 93.0 %) in this study. Total out of pocket spending for breast cancer treatment in 2017 was RM 1,037,446.23 with women’s total means out of pocket spending was RM6031.66 (SD =/- 495.58). The highest percentage of cost component contributed by cost of adjuvant therapy, RM334,056.00 (30.2%) followed by traditional/complementary medicine, RM268,278.00 (24.3%), other expenses/private hospital, RM224,887.00 (20.4%), transportation RM 79,772.52 (7.2%), chemotherapy RM67,300.00 (6.1%), dressing RM54,850.00 (5.0%), equipment/prosthesis RM50,550.00 (4.6%) and care taker cost RM24,661.43 (2.2%). Out of pockets costs from breast cancer in HCTM for 2017 are a burden for women and their family. Financial support provides assistance to the out-of-pocket spending in breast cancer treatment and is able to reduce the financial burden among patients and families.  


2021 ◽  
Vol 45 (4) ◽  
pp. 111-134
Author(s):  
Aleksandra Szewieczek

Purpose: The aim of article is to comment on and evaluate the new legal regulations in costing in health care regarding how they are used by health care units. Methodology/approach: analysis of legal regulations, the literature on the subject, observations, as well as inference and synthesis in order to summarize the research results. The considerations in the research part were also based on the use of elements of the Delphi method, used to present the opinions of experts and representatives of health care units. Findings: The new cost accounting in healthcare entities is based on a systematic approach. It is partly a continuation of the legal solutions from 1999, but it introduces many new, detailed procedures, also in the form of instructions. The examined regulations meet the information needs of the Agency for Health Technology Assessment and Tariff System. However, the legitimacy and profitability of their use are questionable. It has to be modi-fied to fully support the management of health care entities. Practical implications: The conclusions are useful for practice by highlighting the areas of costing that require extension and further critical judgment. Originality/value: It fills the research gap on the functionality of costing in health care entities. Keywords: accounting, costing, cost calculation, health care entity, hospital, health care.


2021 ◽  
pp. 1063293X2110509
Author(s):  
Hwai-En Tseng ◽  
Chien-Cheng Chang ◽  
Shih-Chen Lee ◽  
Cih-Chi Chen

Under the trend of concurrent engineering, the correspondence between functions and physical structures in product design is gaining importance. Between the functions and parts, connectors are the basic unit for engineers to consider. Moreover, the relationship between connector-liaison-part will help accomplish the integration of information. Such efforts will help the development of the Knowledge Intensive CAD (KICAD) system. Therefore, we proposed a Connector-liaison-part-based disassembly sequence planning (DSP) in this study. First, the authors construct a release diagram through an interference relationship to express the priority of disassembly between parts. The release diagram will allow designers to review the rationality of product disassembly planning. Then, the cost calculation method and disassembly time matrix are established. Last, the greedy algorithm is used to find an appropriate disassembly sequence and seek suggestions for design improvement. Through the reference information, the function and corresponding modules are improved, from which the disassembly value of a product can be reviewed from a functional perspective. In this study, a fixed support holder is used as an example to validate the proposed method. The discussion of the connector-liaison-part will help the integration of the DSP and the functional connector approach.


2021 ◽  
Vol 10 (2) ◽  
pp. 99-104
Author(s):  
Billy Zia Napoleon Bayusunuputro ◽  
Chriswardani Suryawati ◽  
Nurjazuli Nurjazuli

Health service programs aim to improve the level of society’s health. On one side, it will give benefit public health, and on the other side, it will have a bad impact if the process is not managed appropriately. Health service activities produces wastes, one of which is solid waste. It is important to know the problem related to the process and cost of the solid medical waste management, which is part of the B3 wastes (hazardous and toxic wastes). The B3 waste management is under the supervision of public health facilities which have the security and cost responsibilities. The costs include investment cost, maintenance cost, cooperation cost or cost of the third-hand management, and consumable cost. This study compares solid medical waste cost between outsourcing systems and self-management systems in the X hospital during the Covid-19 pandemic. This study uses descriptive research in a qualitative approach through observation, document review, and cost calculation for data collection. The study results show that the process of solid medical waste management has been running well. In addition, self-managed solid medical waste management is cheaper than outsourcing management.


2021 ◽  
Vol 54 (12) ◽  
pp. 1975-1986
Author(s):  
O. V. Semenyuk ◽  
G. V. Stoma ◽  
K. S. Bodrov

Abstract— The cost of park-recreational, residential, and residential-transport urban landscapes of Moscow has been estimated taking into account land use and the relationships between ecosystem services and ecological functions and properties of individual landscape components. On the basis of the methodology previously proposed by the authors, a wide range of ecosystem services of urban landscapes, mainly associated with soils and their ecological state, has been assessed. The cost of ecosystem services provided by the soil in urban landscapes is 20–30 times higher in comparison with that of green spaces, and some soil services can be considered invaluable because of the difficulty of renewing this natural resource. The cost of ecosystem services of undisturbed soils of park and recreational landscapes is 1.5–2 times higher than that of anthropogenically transformed soils of residential and residential-transport urban territories. The main contribution to the overall cost of ecosystem services of soils in urban landscapes is due to the following services: carbon sequestration, preservation of the genetic material of biota, and filtration and accumulation of chemical elements in the ecosystem. These services can be considered as promising in the monetization of ecosystem services in urban landscapes. The decline in the cost of ecosystem services from park and recreational landscapes to residential and residential-transport landscapes is largely determined by the deterioration of the ecological state of soils. The benefits provided by the natural block of landscapes are comparable to or greater than those of the cultural (human-created) block. In relation to the all-Russia assessment of ecosystem services, a specific feature of urban areas is a significant share (on average, 25%) of the cultural block in the total cost of ecosystem services and a decrease in the cost of regulatory services by about 30%. The results of the economic assessment of ecosystem services of urban landscapes indicate an underestimation of the value of natural components, a significant contribution of soil to the natural block, the need to search for simplified integral indicators of its state, and the presence of cost calculation problems. The methodological approaches and provisional results of this study can be used in urban planning with the aim to preserve the soil cover of urban landscapes and optimize their functioning.


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