Cost-allocation problems for fuzzy agents in a fixed-tree network

Cost-allocation problems in a fixed network are concerned with distributing the costs for use by a group of clients who cooperate in order to reduce such costs. We work only with tree networks and we assume that a minimum cost spanning tree network has already been constructed and now we are interested in the maintenance costs. The classic problem supposes that each agent stays for the entire time in the same node of the network. This paper introduces cost-allocation problems in a fixed-tree network with a set of agents whose activity over the nodes is fuzzy. Agent’s needs to pay for each period of time may differ. Moreover, the agents do not always remain in the same node for each period. We propose the extension of a very well-known solution for these problems: Bird’s rule.

Incentives for Shared Services: Multiserver Queueing Systems with Priorities

Problem definition: We study shared service whereby multiple independent service providers collaborate by pooling their resources into a shared service center (SSC). The SSC deploys an optimal priority scheduling policy for their customers collectively by accounting for their individual waiting costs and service-level requirements. We model the SSC as a multiclass [Formula: see text] queueing system subject to service-level constraints. Academic/practical relevance: Shared services are increasingly popular among firms for saving operational costs and improving service quality. One key issue in fostering collaboration is the allocation of costs among different firms. Methodology: To incentivize collaboration, we investigate cost allocation rules for the SSC by applying concepts from cooperative game theory. Results: To empower our analysis, we show that a cooperative game with polymatroid optimization can be analyzed via simple auxiliary games. By exploiting the polymatroidal structures of the multiclass queueing systems, we show when the games possess a core allocation. We explore the extent to which our results remain valid for some general cases. Managerial implications: We provide operational insights and guidelines on how to allocate costs for the SSC under the multiserver queueing context with priorities.

Conceptual framework of resource-based cost allocation at procurement phase for onshore fabrication oil and gas projects

Cost overruns are common in construction projects and Onshore Fabrication Oil and Gas projects in Malaysia are not an exception. The paper presents the strategies in controlling the cost in resource allocation management implemented at Procurement Phase. The data gathered from previous researchers’ studies and literature reviews. The study revealed the primary relative importance in the conceptual framework; theory underpinned, procurement phase, activities identification, cost element attributes and resource-based cost allocation towards business profit. Hence, the procurement phase should establish effective project planning, management, and monitoring to improve project performance to control costs in resource allocation for onshore oil and gas fabrication projects.

Improving competitiveness in education institutes – ABC’s neglected potential

Purpose Because of the education sector’s evolution, accounting initiatives are required regarding competitiveness. Activity-based costing’s (ABC) neglected potential as a cost strategic tool initiated this research, which aims to identify administrative and operational factors that support or hinder its implementation in educational institutions as a predictor of competitiveness. Design/methodology/approach A theoretical model was proposed and tested through structural equation modeling to identify relationships between accounting departments, cost procedures, the transmissibility of information and competitiveness. Using quantitative and qualitative methods, a scale of items was derived, denoting an institute’s cost strategy and ABC implementations and returned from 417 Greek education institutes. Findings An accounting department’s role in accurate data transmissibility and an institution’s organizational structure significantly affect cost-related competitiveness. The importance of information sharing is strengthened by current cost allocation capabilities and the accounting department’s influence on management. Research limitations/implications ABC’s limited implementation in the Greek education sector complicated the theoretical model’s construction, as a variety of geographical and institutional factors were taken into consideration. Practical implications Customer value provides a competitive advantage and constitutes the basis of solid price strategies. Research demonstrates ABC’s importance for education institutions’ competitiveness and resource exploitation. Social implications Education’s commercialization urges costing strategy prioritization. ABC could benefit competitiveness and attract long-term funds and investments. To create value institutions, the allocation of incurred costs to added-value activities is crucial. Originality/value This study sheds light on vague issues institutions face when dealing with ABC. Understanding accounting departments’ influence shows ABC’s feasibility even for smaller or less efficiency-oriented education institutions.

Exome first approach to reduce diagnostic costs and time – retrospective analysis of 111 individuals with rare neurodevelopmental disorders

This single-center study aims to determine the time, diagnostic procedure, and cost saving potential of early exome sequencing in a cohort of 111 individuals with genetically confirmed neurodevelopmental disorders. We retrospectively collected data regarding diagnostic time points and procedures from the individuals’ medical histories and developed criteria for classifying diagnostic procedures in terms of requirement, followed by a cost allocation. All genetic variants were re-evaluated according to ACMG recommendations and considering the individuals’ phenotype. Individuals who developed first symptoms of their underlying genetic disorder when Next Generation Sequencing (NGS) diagnostics were already available received a diagnosis significantly faster than individuals with first symptoms before this cutoff. The largest amount of potentially dispensable diagnostics was found in genetic, metabolic, and cranial magnetic resonance imaging examinations. Out of 407 performed genetic examinations, 296 (72.7%) were classified as potentially dispensable. The same applied to 36 (27.9%) of 129 cranial magnetic resonance imaging and 111 (31.8%) of 349 metabolic examinations. Dispensable genetic examinations accounted 302,947.07€ (90.2%) of the total 335,837.49€ in potentially savable costs in this cohort. The remaining 32,890.42€ (9.8%) are related to non-required metabolic and cranial magnetic resonance imaging diagnostics. On average, the total potentially savable costs in our study amount to €3,025.56 per individual. Cost savings by first tier exome sequencing lie primarily in genetic, metabolic, and cMRI testing in this German cohort, underscoring the utility of performing exome sequencing at the beginning of the diagnostic pathway and the potential for saving diagnostic costs and time.

Analysis of the state order and budget expenses for its funding

The object of the research is the budget expenditures for the state order funding. One of the most problematic places is, on the one hand, the lack of financial resources, and on the other hand, the low efficiency of their allocation. Using the method of vertical and horizontal analysis, the expenditures of the consolidated budget for higher education are explored by the example of Ukraine. It was found that the share of the consolidated budget of Ukraine for higher education in % of GDP is one of the largest in Europe, however, the amount of funding is insignificant in monetary terms, which makes it impossible to improve the quality of higher education. The amount of the state order for training of specialists and expenditures of the consolidated budget are analyzed. On the basis of the results of the analysis of the legislation, the impact of elements of the system of formation and state order placement on its effectiveness is assessed. During 2012–2020, the consolidated budget expenditures tended to increase (except for the crisis of 2020, when there was a general economic growth disruption). At the same time, the number of budget places reduced annually until 2018. The analysis of the system of the state order allocation showed that during 2012–2020 it had been changed several times. The main advantages and disadvantages of the system of state order allocation at the stages of its transformation are identified in the paper. Until 2015 the state order allocation was carried out manually. Since 2017 a mechanism for state order addressing has been introduced. In 2020 the mechanism of cost allocation between higher education institutions was changed and indicative prices were introduced. Due to the analysis of the conditions of state order allocation and cost allocation between higher education institutions, it is possible to take into account the main factors that contribute and block the efficiency and effectiveness of funding the higher education system in Ukraine

Gridded Flood Depth Estimates from Satellite Derived Inundations

Canada's RADARSAT missions improve the potential to study past flood events; however, existing tools to derive flood depths from this remote-sensing data do not correct for errors, leading to poor estimates. To provide more accurate gridded depth estimates of historical flooding, a new tool is proposed that integrates Height Above Nearest Drainage and Cost Allocation algorithms. This tool is tested against two trusted, hydraulically derived, gridded depths of recent floods in Canada. This validation shows the proposed tool outperforms existing tools and can provide more accurate estimates from minimal data without the need for complex physics-based models or expert judgement. With improvements in remote-sensing data, the tool proposed here can provide flood researchers and emergency managers accurate depths in near-real time.