The Association Between Cost System Design, Usage for Different Purposes, and Cost System Usage and Satisfaction

2005 ◽  
Author(s):  
Martijn Schoute
Keyword(s):  
System Design ◽  
System Usage ◽  
Cost System

scholarly journals MANAGEMENT PRACTICES AND COST SYSTEM DESIGN: EVIDENCE FROM JORDANIAN MANUFACTURING COMPANIES

2020 ◽  
Vol 8 (1) ◽  
pp. 920-929
Author(s):  
Majdy I. Zuriekat
Keyword(s):  
System Design ◽  
Management Practices ◽  
Systems Design ◽  
Just In Time ◽  
Manufacturing Companies ◽  
Total Quality ◽  
Cost System ◽  
Study Results ◽  
Managerial Implications ◽  
Study Questionnaire

Purpose: The purpose of this study is to reveal and examine the nature of costing systems design alongside the usage of new manufacturing practices in Jordanian Manufacturing Companies. Design/Methodology/Approach: For carrying out the study, 86 managers from 43 manufacturing companies received the study questionnaire from which 56 were valid for data analysis. The study results are presented using multiple regression analysis. Findings: The results using multiple regressions indicate that Just in Time (JIT), Total Quality Management (TQM) and Product Diversity (PD) has a significant influence on costing systems design. Implications: This study provides evidence on the importance of using management practices as a driver for companies to use a broader perspective for designing costing systems. Responding managers have now empirical evidence regarding the manufacturing practices needed to design costing systems to their companies. Originality/Value: This is the first attempt to examine the manufacturing practices as a driver for cost system design. The study also provides significant managerial implications on how to use manufacturing practices to ensure better cost system design.

A Framework for Conducting Numerical Experiments on Cost System Design

2018 ◽  
Vol 31 (1) ◽  
pp. 41-61 ◽  
Author(s):  
Vic V. Anand ◽  
Ramji Balakrishnan ◽  
Eva Labro
Keyword(s):  
System Design ◽  
Numerical Experiments ◽  
Field Experiments ◽  
Meaningful Work ◽  
Computer Code ◽  
Data Availability ◽  
Independent Variables ◽  
Online Appendix ◽  
Cost System ◽  
Data Files

ABSTRACT This paper aims to advance the use of numerical experiments in the study of cost system design. As with laboratory and field experiments, researchers must decide on the independent variables and their levels, the experimental design, and the dependent variables. Options for dependent and independent variables are ample, as are ways to model the relations among these variables. We provide a modular framework that provides structure to these variables, their definitions, and the modeling of connections among them. Further, we offer insights into the design and layout of output data files to facilitate data analysis. We also present tips on how to report the results from such numerical experiments effectively. Finally, we provide C# source code for many of these modules in an online appendix. We hope that the framework and guidance provided in this paper will promote further meaningful work in this important area of management accounting. Data Availability: The appendix and computer code that accompany this paper are available for downloading at https://github.com/vanand74/CostSystemSim. We request that anybody who downloads the code and amends it for their research paper purposes acknowledges their use of this code and references this paper in an acknowledgement section.

A Qualitative Content Analysis of Nurses’ Comfort and Employment of Workarounds With Electronic Documentation Systems in Home Care Practice

2019 ◽  
Vol 52 (1) ◽  
pp. 31-44
Author(s):  
Sarah Ibrahim ◽  
Lorie Donelle ◽  
Sandra Regan ◽  
Souraya Sidani
Keyword(s):  
Content Analysis ◽  
Home Care ◽  
Registered Nurses ◽  
System Design ◽  
Qualitative Data ◽  
Care Practice ◽  
Electronic Documentation ◽  
Documentation System ◽  
System Usage ◽  
Documentation Systems

Background Electronic documentation systems have the potential to assist registered nurses with timely access to patient health- and care-related information. Registered nurses are the largest users of electronic documentation systems; however, limited evidence exists about their comfort with electronic documentation system usage and the types of workarounds developed within the context of home care. Aim To explore home care registered nurses’ comfort with electronic documentation system usage and identify the types and reasons for the development and implementation of workarounds. Methods A cross-sectional survey design was employed to collect quantitative and qualitative data. A total of 217 home care registered nurses participated in the survey. Quantitative data were analyzed using descriptive statistics. Qualitative data were analyzed using inductive content analysis. Findings: Individual (e.g., registered nurses’ technology-related experience), technological (e.g., electronic documentation system design) and organizational (e.g. training) characteristics influenced registered nurses’ comfort with electronic documentation system usage. Furthermore, workarounds stemmed from the technological characteristics of the electronic documentation system. Conclusion Findings highlight the need for assessing registered nurses’ level of comfort with electronic documentation system usage to inform training initiatives. Including registered nurses in the system design is advocated to ensure electronic documentation systems fit with the complexity of nursing practice, potentially enhancing registered nurses’ level of comfort and mitigating the development and employment of workarounds during system usage.

Low Cost System Design for Identification and Anti-Counterfeiting of Goods Using RFID Technology

2013 ◽  
Vol 321-324 ◽  
pp. 1692-1695
Author(s):  
Tian Tian ◽  
Yi He ◽  
Er Hua He
Keyword(s):  
System Design ◽  
Asset Management ◽  
Communication Protocol ◽  
Low Cost ◽  
Design Flow ◽  
Rfid Tags ◽  
Rfid Technology ◽  
Cost System ◽  
Application Systems ◽  
Reader Antenna

This paper proposes a system design for identification and anti-counterfeiting of goods using RFID technology. The system consists of RFID reader, antenna and tags, since most application systems are cost sensitive, different protocols are compared and then ISO/IEC 15693 is selected as communication protocol. By tuning the value of Q and by matching the resonance for both reader and tags, the systems performance has enhanced a lot especially for the distance of read and write. To search RFID tags easily, 16 slots anticollision is adopted and gives a command design flow. For the anti-counterfeiting, EAS method is used, by setting the related memory bit, EAS function is activated and can protect goods from stealing. Such system has a variety of applications such as libraries, asset management, logistics and so on.

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