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Synonyms were used for: Cost accounting
Search without synonyms: keywords:("Cost accounting")
Used synonyms:
- cost calculation
- costing policy
- klr
- kosten und leistungsrechnung
- kostenerfassung
- kostenrechnung
- leistungs und kostenrechnung
- planungsrechnung
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Valuers' perceptions of depreciation models in DRC valuations
Emerald Group Publishing | 2011|Keywords: Cost accounting -
Value Engineering and the Texas Prison System Expansion
Online Contents | 1997|Keywords: Kostenrechnung -
Valuation and Optionality of Large Energy Industry Capital Investments - Although there is a renewed emphasis on nuclear power in US energy policy, no new plants are being built and no applications for new construction and operating licenses have been submitted to the Nuclear Regulatory Commission. And it is doubtful whether any new plants will be built in the near future without substantial government financial assistance. This is because of the risks attending a new nuclear plant, largely a legacy of the industry's past. All of this in spite of the fact that the DOE is dedicated to getting a nuclear plant under construction in the US by 2010. So, when the members of the Texas Institute of Advanced Chemical Technology (TIACT) requested a study to assess building a nuclear plant on the Texas Gulf Coast, and the DOE agreed to co-fund the effort, an opportunity arose. This was an opportunity to not only provide assistance to TIACT; but also to develop a framework for meeting the DOE's 2010 objective. By recognizing that an NPV analysis does not account for the substantial flexibility that is inherent in the estimated 56 months leading up to the commitment of substantial funds, initiating a nuclear plant project became feasible. This real options approach explicitly takes into account the market risks faced by a nuclear plant developer, as well as the flexibility to continue or abandon the plant as new information about power market prices and plant investment evolve. In the end, a nuclear plant construction Project is viewed more appropriately as a set of sequential options which have a value that exceeds the cost of the options and justifies the initial investment in the nuclear plant.
Online Contents | 2006|Keywords: Kostenrechnung -
US National Health Care System Cost Control Contest--The Winning Entry
Online Contents | 1994|Keywords: Kostenrechnung -
Using Spreadsheets to Optimally Unbalance a Construction Bid - This article presents another useful use of spreadsheets to optimally unbalance construction bid prices. Unbalancing the bid is defined here as bidding the cost items that are completed earlier on in the project at higher than the original marked up bid (i.e., balanced bid), while bidding the items that are completed later on in the project at lower than the original balanced bid. The proposed spreadsheet formulation can be used in real life, as well as in teaching students about bid unbalancing. The model can be used by professionals to increase the profitability of their projects. By varying the different parameters in the model, such as the interest rate and the construction schedule, students can examine the effect of all these variables on the total project's revenues.
Online Contents | 2004|Keywords: Kostenrechnung -
Using Software Systems to Support Environmental Accounting Instruments
Springer Verlag | 2005|Keywords: Cost Accounting -
Using Simulation to Optimize Excavator Truck Selection - The effective selection-matching and operation of the best excavator-truck systems are paramount to the success of construction operations. In view of the uncertainty inherent in the excavator-truck system, huge frontend costs involved, varying operating and maintenance costs, project managers cannot leave the equipment matching process to chance. Computer simulation involves the use of complex mathematical modeling techniques to duplicate the processes to be optimized. This approach facilitates system analysis, decision support and serves as a cost-effective tool in sensitivity analysis (what-if scenarios) of construction excavation operations. The use of simulation together with best practices approach can lead to the identification of system drivers and aid in the optimization of the entire systems.
Online Contents | 2007|Keywords: Kostenrechnung -
Using On-Screen Takeoff in Construction Cost Estimating
Online Contents | 2010|Keywords: Kostenrechnung -
Using Measurements to Evaluate Improvement Efforts
Online Contents | 1994|Keywords: Kostenrechnung -
Using Earned Value Management Indexes as Team Development Factor and a Compensation Tool - The objective of this article is to present the main components of the development of a project team and the motivational characteristics inherent to team work. It also looks at an interrelation proposal between the earned value analysis and team development through the SPI and CPI indexes. These are obtained by tool use and team development models and the compensation and reward in the project. This reduces the subjectiveness of humans resource in the project evaluation. The article presents a brief report about team development and compensation policies, as well as an introduction to the carried value concept, aiming to align the approached concepts.
Online Contents | 2005|Keywords: Kostenrechnung
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