scholarly journals Measurement of Unused Capacity by Applying Resource Consumption Accounting Approach to Improve the Cost Information Quality: An Empirical Study

2018 ◽  
Vol 24 (2) ◽  
pp. 61-85
Author(s):  
منير قحطان ◽  
Keyword(s):  
Empirical Study ◽  
Information Quality ◽  
Resource Consumption ◽  
Cost Information ◽  
Unused Capacity ◽  
The Cost

scholarly journals A cost analysis to address issues of budget constraints on the implementation of the indoor residual spray programme in two districts of Maputo Province, Mozambique

2021 ◽  
Vol 20 (1) ◽  
Author(s):  
Neide Canana
Keyword(s):  
Sensitivity Analysis ◽  
Cost Analysis ◽  
Financial Analysis ◽  
Indoor Residual Spraying ◽  
Economic Cost ◽  
Cost Information ◽  
Financial Cost ◽  
Provider Perspective ◽  
The Government ◽  
The Cost

Abstract Background It is frequently said that funding is essential to ensure optimal results from a malaria intervention control. However, in recent years, the capacity of the government of Mozambique to sustain the operational cost of indoor residual spraying (IRS) is facing numerous challenges due to restrictions of the Official Development Assistance. The purpose of the study was to estimate the cost of IRS operationalization in two districts of Maputo Province (Matutuíne and Namaacha) in Mozambique. The evidence produced in this study intends to provide decision-makers with insight into where they need to pay close attention in future planning in order to operationalize IRS with the existent budget in the actual context of budget restrictions. Methods Cost information was collected retrospectively from the provider perspective, and both economic and financial costs were calculated. A “one-way” deterministic sensitivity analysis was performed. Results The average economic costs totaled US$117,351.34, with an average economic cost per household sprayed of US$16.35, and an average economic cost per person protected of US$4.09. The average financial cost totaled US$69,174.83, with an average financial cost per household sprayed and per person protected of US$9.84 and US$2.46, respectively. Vehicle, salary, and insecticide costs were the greatest contributors to overall cost in the economic and financial analysis, corresponding to 52%, 17%, and 13% in the economic analysis and 21%, 27%, and 22% in the financial analysis, respectively. The sensitivity analysis was adapted to a range of ± (above and under) 25% change. There was an approximate change of 14% in the average economic cost when vehicle costs were decreased by 25%. In the financial analysis, the average financial cost was lowered by 7% when salary costs were decreased by 25%. Conclusions Altogether, the current cost analysis provides an impetus for the consideration of targeted IRS operationalization within the available governmental budget, by using locally-available human resources as spray operators to decrease costs and having IRS rounds be correctly timed to coincide with the build-up of vector populations.

The Research and Development of Mechanical Product Turning Processing Cost Estimation System

2011 ◽  
Vol 121-126 ◽  
pp. 3612-3616
Author(s):  
Wen Quan Huang ◽  
Kai Shi Li ◽  
Hai Jun Liu
Keyword(s):  
Cost Estimation ◽  
Manufacturing Cost ◽  
Cost Information ◽  
Development Environment ◽  
Improve Design ◽  
Market Competitiveness ◽  
Processing Cost ◽  
Estimation System ◽  
The Cost ◽  
Time Standard

This paper adopts the method labor time standard, in the development environment of VC++, using Access database storage costs data, and the cost results output into Excel, developed mechanical product turning processing manufacturing cost estimation system. Using this system can realize turning processing cost estimation and feedback the cost information of mechanical product turning processing, make a design personnel to understand the cost information, to improve design, reduce the cost, improve the market competitiveness of products

The cost of civil litigation: An empirical study

1994 ◽  
Vol 14 (1) ◽  
pp. 73-86 ◽  
Author(s):  
Philip L. Williams ◽  
Ross A. Williams
Keyword(s):  
Empirical Study ◽  
Civil Litigation ◽  
The Cost

scholarly journals Quality Management Through ISO Certification And Quality Costs Reporting: A Study Of Bahraini Companies

2011 ◽  
Vol 4 (9) ◽  
Author(s):  
Sayel Ramadhan ◽  
Raja Bucheery
Keyword(s):  
Quality Management ◽  
Information Quality ◽  
Cost Information ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Quality Reporting ◽  
Report Quality ◽  
Quality Costs ◽  
Quality Certification ◽  
Iso Certification

This study investigates quality management by Bahraini companies through qualifying for ISO certification and measurement and reporting of cost of quality. Its main purpose is to examine the motivation behind quality certification and the extent to which Bahraini firms measure and report quality costs. A sample of 100 companies was selected at random from the Ministry of Commerce Directory. A mail questionnaire was developed and distributed to the entire sample. Eighty one companies responded to the questionnaire; a response rate of (81%) which is considered appropriate for this type of study. Of the (81) firms, (47) are ISO certified and the dominant reasons for quality certification are: to improve the firms competitive advantage; to respond to customer demands; and to reduce costs. Cost of quality reporting is adopted by (40) firms (49.4%) of the respondents to the question; (22) companies indicated that they plan to implement cost of quality reporting; and the remaining (14) companies have no plans to implement it. The most important uses of a quality cost report are: product cost information; quality cost planning; and targeting areas for process and product improvement. The main reason for not measuring quality costs are: the extensive use of non-financial measures and quality is part of the firms culture.

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