Cost of Processing Reports of Discrepancy: Administrative Costs and Holding Costs.

1995 ◽  
Author(s):  
John S. McKinney
Keyword(s):  
Holding Costs ◽  
Administrative Costs

ENVIRONMENTAL ACCOUNTING FOR WASTE PROCESSING IN SITI AISYAH HOSPITAL LUBUKLINGGAU CITY

2019 ◽  
Vol 24 (1) ◽  
pp. 1-7
Keyword(s):  
Accounting Standards ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Administrative Costs ◽  
Government Accounting ◽  
Living Things ◽  
The Republic ◽  
The Government ◽  
And Behavior

The concept of Green (environmental) Accounting (Kusumaningtias, 2013; Ratnaningsih et al., 2004; Suparmoko, 2005; Susilo, 2008) namely Environmental Accounting has actually begun to develop since the 1970s in Europe. However, until the mid 1990s, the concept of Environmental Accounting was not much spread. Based on the Constitution of The Republic of Indonesia Number 32 year 2009 concerning Protection and Management of the Environment, Environment is the unity of space with all objects, power, circumstances, and living things, including humans and behavior, which affect nature itself, sustainability and humans and other living things welfare. The focus of this study lies in the application of Environmental Accounting at Siti Aisyah Hospital in Lubuklinggau, based on Government Accounting Standards (SAP) Number 71 year 2010 on Waste Management (Government Accounting, 2011). The problem in this study is to find out whether the application of Environmental Accounting at Siti Aisyah Hospital is in accordance with the Government Standards. The results of this study have shown that Siti Aisyah Hospital in Lubuklinggau has implemented environmental cost accounting. These environmental costs are included in maintenance costs, but the hospital has not presented a specific report on Environmental Accounting in more detail. This hospital has carried out the process of identifying, measuring, recording, presenting, and also disclosing as already explained in Government Accounting Standards No. 71 year 2010, namely presenting environmental costs by including components of environmental costs on general and administrative costs. This hospital has also managed its waste properly and has also incurred environmental costs.

scholarly journals Administrative Costs and Tariff Rates in the Presence of Customs Evasion: Evidence from Ecuador

Economies ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 21
Author(s):  
Jazmín González Aguirre ◽  
Alberto Del Villar
Keyword(s):  
International Trade ◽  
Transfer Function ◽  
Gross Domestic Product ◽  
Foreign Trade ◽  
Transfer Function Model ◽  
Administrative Cost ◽  
Function Model ◽  
Administrative Costs ◽  
Tariff Rates ◽  
Budgetary Expenditure

This paper seeks to assess the effectiveness of customs policies in increasing the resources devoted to controlling and inspection. Specifically, it seeks to analyze whether an increase in the administrative cost of collecting taxes on foreign trade in Ecuador contributes to reducing customs fraud. To this end, we identify and estimate a transfer function model (ARIMAX), considering information on foreign trade such as official international trade statistics report and tariff rates, as well as the execution of budgetary expenditure and Ecuador’s gross domestic product (GDP). The period under study includes quarterly series from 2006 to 2018. The results obtained by the model indicate that allocating greater material and budgetary resources to combat customs fraud does not always achieve the objective of reducing customs evasion.

Reducing administrative costs in US health care: Assessing single payer and its alternatives

2021 ◽  
Author(s):  
David Scheinker ◽  
Barak D. Richman ◽  
Arnold Milstein ◽  
Kevin A. Schulman
Keyword(s):  
Health Care ◽  
Administrative Costs ◽  
Single Payer

scholarly journals Improving effectiveness of spare parts supply by additive manufacturing as dual sourcing option

OR Spectrum ◽  
2020 ◽  
Author(s):  
N. Knofius ◽  
M. C. van der Heijden ◽  
A. Sleptchenko ◽  
W. H. M. Zijm
Keyword(s):  
Additive Manufacturing ◽  
Spare Parts ◽  
Aviation Industry ◽  
Failure Behavior ◽  
Dual Sourcing ◽  
Production Methods ◽  
Holding Costs ◽  
Unit Costs ◽  
Single Sourcing ◽  
Low Volume

Abstract The low-volume spare parts business is often identified as a potential beneficiary of additive manufacturing (AM) technologies. Currently, high AM unit costs or low AM part reliabilities deem the application of AM economical inferior to conventional manufacturing (CM) methods in most cases. In this paper, we investigate the potential to overcome these deficiencies by combining AM and CM methods. For that purpose, we develop an approach that is tailored toward the unique characteristics of dual sourcing with two production methods. Opposed to the traditional dual sourcing literature, we consider the different failure behavior of parts produced by AM and CM methods. Using numerical experiments and a case study in the aviation industry, we explore under which conditions dual sourcing with AM performs best. Single sourcing with AM methods typically leads to higher purchasing and maintenance costs while single sourcing with CM methods increases backorder and holding costs. Savings of more than 30% compared to the best single sourcing option are possible even if the reliability or unit costs of a part sourced with AM are three times worse than for a CM part. In conclusion, dual sourcing methods may play an important role to exploit the benefits of AM methods while avoiding its drawbacks in the low-volume spare parts business.

Is the water permit system a panacea or a bed of inefficiency? The case of South Africa

Water Policy ◽  
2013 ◽  
Vol 15 (4) ◽  
pp. 570-584 ◽  
Author(s):  
Devi Datt Tewari ◽  
Saidou Baba Oumar
Keyword(s):  
South Africa ◽  
Water Distribution ◽  
Water Markets ◽  
Water Management System ◽  
Administrative Costs ◽  
System A ◽  
Access To Water ◽  
License System ◽  
Institutional Efficiency

Although South Africa has adopted a very modern permit/license system to control access to water as a resource, the attainment of the lofty objectives (efficiency, equity and sustainability) of the National Water Act of 1998 depends on two critical factors: (1) the institutional efficiency of the water management system; and (2) the development of water markets and their efficient functioning. This study lists a number of concerns that the Act is not geared to resolve efficiently or in a timely manner. These concerns include the high administrative costs of implementation, poor incentives for long-term investments, bureaucratic inefficiency, practical problems in water pricing and adaptability to climate change threat. There is a need to re-think the ways and means with which to make water distribution more efficient in the country. One possible solution would be to develop water markets in the country.

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