Cost Calculations in the Case of Sterilized Meals for Institutional Feeding

2015 ◽  
pp. 308-317
Author(s):  
R. Werner
Keyword(s):  
Cost Calculations

Mit Initialfemeln zum Plenterwald (Essay) | The creation of selection forest using initial femel cut (essay)

2009 ◽  
Vol 160 (6) ◽  
pp. 137-143
Author(s):  
Rudi Kynast
Keyword(s):  
Mixed Forest ◽  
Point Of View ◽  
Age Group ◽  
Black Forest ◽  
Crown Height ◽  
Short Intervals ◽  
Total Growth ◽  
Cost Calculations ◽  
Selection Forest ◽  
Individual Trees

Although selection forests have clear advantages over age-group forests in view of their total growth performance, their net product and their stability, not to mention the sustainability of their beneficial effect, the proportion of this type of forest is insignificantly small in Germany and also in mixed forest in the mountains. It is therefore all the more surprising that scarcely any discernable efforts have been made to increase the proportion of selection forests. For a conversion, an alternative model for the treatment of the stands is adopted, whereby it is no longer the encouragement of the growth to maturity of individual trees in the stand which is aimed for, but rather the transformation of the whole stand to a selection forest using available stand elements and elements created by an early initiation of regeneration. Based on his experience in the forestry district of Kirchzarten in the Black Forest, Germany, the author describes the procedure for a successful conversion. This is to be started as soon as possible, that is to say when the crown height of the trees is about 18 metres and with corresponding usable dimensions, using small group shelter-wood cuts, a so-called initial femel cut. To get the conversion started it is advisable to remove whole groups of predominantly badly situated and overgrown trees. The stand will be additionally structured later through further interventions at short intervals. In the process, here and there really well situated trees will actually be left to stand solitar y, in other places w hol e self-cont aine d groups will b e created and else where valuabl e mixed s tand elements will be selected for permanent preservation, this in order to create a situation in which there are about 35 overstorey trees per hectare. On the basis of his own cost calculations, the author comes to the conclusion that the conversion is, from a financial point of view, superior compared with the age-group forest in that it brings higher proceeds more quickly and more often.

scholarly journals Pengaplikasian Metode Activity Based Costing Pada Perhitungan Unit Cost di Pelayanan Kesehatan Gigi dan Mulut

2020 ◽  
Vol 8 (2) ◽  
pp. 101-110
Author(s):  
Rika Irma Yanti ◽  
Febrian Febrian ◽  
Desy Purnama Sari
Keyword(s):  
Data Collection ◽  
Dental Health ◽  
Unit Cost ◽  
Health Facilities ◽  
Financial Accounting ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Accounting Data ◽  
Dental Clinics ◽  
Cost Calculations

Dental clinic is one type of privateowned service enterprise providing dental and oral health services. In the current global era, dental clinics must be able to compete with other dental health facilities. Dental clinics are required to manage effectively clinical management, especially in financial accounting. Unit cost calculation using Activity Based Costing (ABC) method is a modern calculation. It has been implemented in several health facilities. The basic concept of ABC is a product derived from activities that will consume costs. The purpose of this paper is to provide an overview of the application of unit cost calculations with ABC in dental clinics. So it can formulated four steps of unit cost calculation with ABC as follows: preparation of data collection, data collection, ABC calculation of the first stage, ABC calculation of the second stage. The results of the calculation of unit cost with ABC are clinical financial accounting data which are used as a consideration in making desicion of the clinical strategy.

scholarly journals Knowing Your Product Costs: A Primer for Farmers and Food Entrepreneurs

EDIS ◽  
2021 ◽  
Vol 2021 (6) ◽  
Author(s):  
Kevin Athearn ◽  
Mark Yarick ◽  
Natasha Parks
Keyword(s):  
Cost Analysis ◽  
Food Processing ◽  
Software Tools ◽  
Business Decisions ◽  
Product Costing ◽  
Cost Calculations ◽  
Product Costs

This publication provides a basic introduction to product costing for farm businesses and food processing enterprises. It describes cost concepts, provides product costing examples, and briefly discusses software tools that can assist with cost analysis. The publication is intended to help farmers and food entrepreneurs understand product costing concepts and do their own cost calculations to assist with business decisions.

When the smoke disappears: dealing with extinguishing chemicals in firefighting wastewater

2014 ◽  
Vol 69 (8) ◽  
pp. 1720-1727 ◽  
Author(s):  
E. N. P. Courtens ◽  
F. Meerburg ◽  
V. Mausen ◽  
S. E. Vlaeminck
Keyword(s):  
Nitrogen Removal ◽  
Biological Treatment ◽  
Suspended Solids ◽  
Oxygen Demand ◽  
Batch Tests ◽  
Treatment Processes ◽  
Anammox Activity ◽  
Cost Calculations ◽  
Fire Extinction ◽  
Adequate Nutrient

Water is not enough. Nowadays, numerous chemicals are used for fire extinction. After use, however, these may unintentionally enter sewerage systems. In order to safely treat firefighting wastewater (FFWW), knowledge of the potential effects of these chemicals on biological treatment processes is essential. This study characterized and mimicked the composition of FFWW containing two powders, three foams and one foam degrader. Nitrogen (162–370 mg NH4+-N L−1) and phosphorus (173–320 mg PO43−-P L−1) concentrations exceeded discharge limits, whereas chemical and biological oxygen demand, suspended solids and detergent concentrations remained sufficiently low. Adequate nutrient removal could be obtained through FeCl3 addition and nitrification/denitrification with acetate as substrate. In batch tests, residual nitrifying activities of 84, 81, 89, 95 and 93% were observed in the presence of powders, foams, foam degrader, synthetic and real FFWW, respectively. All categories showed higher denitrification rates than the control. Although the powders at first seemed to inhibit anammox activity at 82%, after pH correction anammox was fully feasible, allowing nitrogen removal through oxygen-limited nitrification/denitrification (OLAND). Detailed cost calculations indicated that OLAND could save 11% of capital and 68% of operational costs compared to nitrification/denitrification, identifying OLAND as the most recommendable process for nitrogen removal from firefighting wastewaters.

Implementation of Load Control for Smart Metering in Smart Grids

2022 ◽  
pp. 127-164
Author(s):  
Abdelmadjid Recioui ◽  
Fatma Zohra Dekhandji
Keyword(s):  
Smart Grids ◽  
Control Process ◽  
Electrical Energy ◽  
Load Control ◽  
Smart Meters ◽  
Cumulative Energy ◽  
Photovoltaic Panel ◽  
Labview Software ◽  
Data Acquisition Card ◽  
Cost Calculations

The conventional energy meters are not suitable for long operating purposes as they spend much human and material resources. Smart meters, on the other hand, are devices that perform advanced functions including electrical energy consumption recording of residential/industrial users, billing, real-time monitoring, and load balancing. In this chapter, a smart home prototype is designed and implemented. Appliances are powered by the grid during daytime, and a photovoltaic panel stored power during the night or in case of an electricity outage. Second, consumed power from both sources is sensed and further processed for cumulative energy, cost calculations and bill establishment for different proposed scenarios using LABVIEW software. Data are communicated using a USB data acquisition card (DAQ-USB 6008). Finally, a simulation framework using LABVIEW software models four houses each equipped with various appliances. The simulator predicts different power consumption profiles to seek of peak-demand reduction through a load control process.

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