Cost Allocation Research Articles

Optimal resilient facade thermal photovoltaic clustering allocation for microgrid enhanced voltage profile

In interconnected microgrids, facade thermal photovoltaics (TPVs) systems have to be efficiently scaled and allocated for cost-effective building energy consumption and network operation. This paper aims at defining pertinent innovative solutions for reducing the undesired severe voltage dips and minimizing the relevant total costs of the PVs allocation within interconnected microgrids. To optimally place and size the TPVs, different meta-heuristic optimization tools are considered. Dealing with several scenarios of loads and solar energy output uncertainties, the ability of the novel modified meta-heuristic optimizer based on coronavirus herd immunity optimizer (CHIO) to capture a global optimal solution is evaluated. Using MatlabTM numerical simulations, fair comparison with grey wolf optimization, particle swarm optimization, arithmetic optimization algorithm, and chimp optimization algorithm is presented. The coronavirus herd immunity optimizer tool surpasses the other algorithms in terms of fulfilling the objective function, convergence, and the execution time for the large-scale 295–bus system, which is established of the interconnected IEEE 141–bus, IEEE 85–bus, and IEEE 69–bus subsystems. With the flexible penetration of the building facade TPVs, the voltage profile at all buses is significantly improved. Regarding the overall operational expenses, the CHIO is deemed applicable, replicable and efficient. When compared to the grey wolf optimizer, the CHIO reports expenses of 18.8M$ with savings of 59.67%. The operational voltage level of the studied distributed network is maintained properly by a resilient cluster of 491 clean energy buildings with each having facade area of 200m2.

Development of an economic and mathematical model of cost allocation for preventive measures for oil and gas industry of the Russian Federation

Oil and gas industry occupies a significant place in the economy of the Russian Federation its share in GDP in 2021 was 17.4%. The trouble-free operation of oil and gas industry enterprises allows the stable development of this industry in particular and the economy of the state as a whole. Mining is associated with many risks general, inherent in any economic entity, and private, reflecting the specifics of the industry. Common risks include market, currency, natural, political and others. The risks inherent in the oil and gas sector are associated with the peculiarities of the production process, a high proportion of workers employed in production with harmful factors, accidents and injured workers, and harmful emissions. The object of the study is PJSC Gazprom, the largest gas supplier in the Russian Federation. The article considers such risk indicators as the number of accidents, the number of victims of industrial accidents, the volume of wastewater discharge into surface water bodies. These indicators are analyzed for the period from 2011 to 2021. A decreasing trend of these risk indicators, accompanied by fluctuations, is revealed. The cost of risk reduction measures was also analyzed: the cost of industrial safety, the cost of labor protection, the cost of environmental protection for PJSC Gazprom for the period from 2011 to 2021. Costs, in contrast to the considered risk indicators, do not have a definite trend. A model of the relationship between production volume, risk indicators and risk reduction costs has been developed. On the basis of the developed model, the problem of minimizing the total costs under regulatory restrictions on risk indicators is formulated. Separate functions have been developed that reflect the relationship between the number of accidents and the cost of industrial safety, the number of victims of accidents and the cost of labor protection, wastewater discharge and environmental protection costs. The presented models can be used by specialists of PJSC Gazprom when developing a risk management strategy, as well as by risk managers of other oil and gas enterprises after adjusting the parameters of the models taking into account the specifics of an individual enterprise.

An inter-provincial cooperation model under Renewable Portfolio Standard policy

The Renewable Portfolio Standard (RPS) has been implemented by a number of the world's most economically developed nations, to address the great challenges faced regarding energy problems and climate change. However, the current non-cooperation model (NCM) of the RPS in China cannot effectively overcome the bottleneck of renewable energy development due to the disparity between renewable energy-rich regions and high energy-consuming regions. To resolve this dilemma, this study proposes an inter-provincial cooperation model (ICM) under the RPS in China. The ICM consists of two parts: (1) an optimization model to obtain the lowest RPS target realization cost and ensure efficiency, and (2) cost allocation models based on the Shapley value, core, and nucleolus methods, to ensure fairness in different situations. The cases of Beijing, Shandong, Shanxi, and Inner Mongolia show that the total cost of the four provincial regions covered by the ICM will be reduced by 57.07 × 108 CNY, or 8.25% compared with the NCM. Sensitivity analysis was conducted to test the impact of different parameter values on the ICM results. Based on these results, we propose policy recommendations to promote implementation of the ICM.

On the Minimum and Maximum Variable Cost of Heating of the Flat in Multifamily Building

Heat cost allocation is commonly used in existing buildings supplied by centralized sources of heating/cooling and provided with individual metering systems. However, this process is not always fair for the users, since “fairness” strongly depends on the methods established to allocate variable and fixed costs among the dwellings. That is why unrealistic cost for heating may be allocated for specific flats. However, there is a lack of evidence about procedures as to how maximum and minimum variable cost of heating may be calculated for specific flats in multifamily building for a specific heating season. This paper presents different methods for estimation of maximum and minimum variable cost of heating of flat in multifamily buildings, the use of which depends of the availability of input data for specific buildings. Evaluation of the proposed methods is made on the example of a case study multifamily building located in Poland. It was shown that the maximum variable costs of heat purchase for specific flats in the analyzed building were in the range from 169% to 256% of the average unit cost of heat, depending on the method used. The recommendation about the accuracy of proposed methods is also provided by the authors.

Evaluation Of Revenue Recognition Method Construction Contract PT. Wahana Multitron

Background: The completed contract method is a method that recognizes the company's revenue and gross profit only when the contract or work is completed. Contract revenue is recognized only to the extent that the costs incurred are expected to be recovered. After all expenses are recognized, profit is recognized. Aim: The purpose of the study was to evaluate the method of recognizing revenue for construction contracts at PT. Wahana Multitron whether the revenue recognition method used was in accordance with accounting standards and to find out when and how revenue from construction services was recognized. The purpose of the study was to evaluate the method of recognizing revenue for construction contracts at PT. Wahana Multitron whether the revenue recognition method used was in accordance with accounting standards and to find out when and how revenue from construction services was recognized. Method: The research was conducted by evaluating the parts related to construction income, project costs, receipt of payment terms according to the construction contract agreement and the completeness of the supporting letters in carrying out the project. Findings:. The results of this study indicate that the company already has advantages such as a clear organizational structure and job description, systematic cost allocation. However, there are still some weaknesses such as errors in when to recognize construction revenue and errors in when to recognize project costs.

Evaluation Of Revenue Recognition Method Construction Contract PT. Wahana Multitron

Background: The completed contract method is a method that recognizes the company's revenue and gross profit only when the contract or work is completed. Contract revenue is recognized only to the extent that the costs incurred are expected to be recovered. After all expenses are recognized, profit is recognized. Aim: The purpose of the study was to evaluate the method of recognizing revenue for construction contracts at PT. Wahana Multitron whether the revenue recognition method used was in accordance with accounting standards and to find out when and how revenue from construction services was recognized. The purpose of the study was to evaluate the method of recognizing revenue for construction contracts at PT. Wahana Multitron whether the revenue recognition method used was in accordance with accounting standards and to find out when and how revenue from construction services was recognized. Method: The research was conducted by evaluating the parts related to construction income, project costs, receipt of payment terms according to the construction contract agreement and the completeness of the supporting letters in carrying out the project. Findings:. The results of this study indicate that the company already has advantages such as a clear organizational structure and job description, systematic cost allocation. However, there are still some weaknesses such as errors in when to recognize construction revenue and errors in when to recognize project costs.

Fairness in optimal operation of transactive smart networked modern multi-carrier energy systems: A two-stage optimization approach

Multi-Carrier Energy Systems (MCESs) have attracted global appeal and indicated broad outlooks in developing green energy resources in the community. The transactive networked operation of multiple MCESs improves economic opportunities and system flexibility. Nevertheless, how to fairly and convincingly allocate the total expenses among MCESs is a crucial challenge that is addressed in this paper. To tackle the fairness issue, a two-stage optimization framework in the transactive networked MCESs is developed. In the first stage, named the islanding operation mode, the operation cost of each MCES is minimized and the optimization outcomes are sent to the central operator of the transactive networked MCESs. In the second stage, the central operator solves an optimization problem to minimize the total operation cost of the transactive networked MCESs considering energy transactions among MCESs and fairness constraints. The fair cost allocation constraints lead to similar or less contributions in total operation cost in the transactive networked structure compared with the islanding mode. The proposed model is structured as a Mixed-Integer Linear Programming problem and formulated in GAMS modeling language. The results indicate that the proposed two-stage optimization approach decreases the operation cost of the networked MCESs by 16.7% while the fairness issue was satisfied.

Analisis Efisiensi Dan Efektivitas Dalam Pengelolaan Keuangan Badan Usaha Milik Desa

This study aims to determine the efficiency and effectiveness of the financial management of the Paksebali Village Owned Enterprise (BUMDesa) in Paksebali Village, Dawan District, Klungkung Regency. The data analysis technique used in this research is descriptive qualitative analysis with efficiency ratios and effectiveness ratios. The results the study are based on guidelines unit on the effectivenessof the BUMDesa financial management from t2017 to 2020 on average above 90%, this means that the Paksebali BUMDesa financial managements is included in the effective category. The results of measuring the efficiency level of Paksebali BUMDesa financial management efficiency levels from 2017 to 2020 are included in the inefficient category, this is because Paksebali BUMDesa expenditures are still very high compared to the total revenue from BUMDesa business units. Expenditures that are still very high based on research results occurred in 2019 – 2020 due to the impact of the Covid – 19 pandemic. Paksebali BUMDesa should first calculate the allocation of cost to costs to be incurred, so that there is no waste in financial management in the following year.

Dynamic analysis of the heat theft issue for residential buildings

European Union is facing a dramatic energy crisis, due to the huge increase of the natural gas cost, due to the Russian-Ukrainian war. In this framework, the fair allocation of natural gas costs, used for space heating purposes in residential centralized heating systems, is becoming a crucial issue. These systems suffer for the heat theft phenomenon, where an unheated apartment may benefit of the heat transfer from the surrounding heated apartments. Unfortunately, there is no consensus regarding a suitable heat accounting method, implemented in order to limit heat thefts. In this work, two novel billing strategies are proposed. In the first one, the heating cost includes both a variable fee and a constant fee. The second one also considers a penalty for the unheated apartments. A case study is analyzed. It consists of a multifamily building including 4 floors and located in Naples. This building is equipped with a centralized heating system, coupled with radiators, variable speed pumps, thermostatic valves, and heat metering devices. A suitable dynamic simulation model is developed in TRNSYS 18 environment to analyze the energy and economic performance of the system. The comfort parameters of unheated users are also analyzed and discussed. The proposed billing strategies are able to smooth the heating bill increase for the heated apartments adjacent to the unheated user. The novel billing strategy proposed by this research can significantly mitigate the heat theft issue. In particular, results show that the penalty should be almost 2.5 times the constant fee for preventing the unheated user issue. Simulations also show that installing a suitable thermal insulation for the walls among adjacent apartments may dramatically limit the heat thefts. However, insulating such walls may result often unfeasible for the owners of the apartments, due to reduction of the floor area and to the major refurbishment required.

Coordination supply chain management in flexible production system and service level constraint: A Nash bargaining model

The interest conflicts significantly impact the supply chain (SC) functioning. Hence, it is imperative to establish a suitable coordination mechanism to eliminate the SC conflicts. This paper focuses on coordination in a two-member SC with a flexible production system under buyer’s service level constraint and stochastic demand. The study adopts a multiple inspection policy and utilizes a discrete investment function for setup cost reductions. Bargaining is the fundamental subject of any business presently within the SC players to profit from a cooperative centralized model. The authors develop three SC models, a buyer Stackelberg model, a centralized decision model, and a Nash bargaining model. The cost allocation ratio with different bargaining powers gives a better representation of the cost-sharing scenario—Study attempt to associate bargaining with centralization and decentralization. Discrete investment helps to reduce the total cost further in the presence of a cost allocation ratio. A controllable lead time is used to relate the cost allocation ratio within the SC model. The model is solved analytically by a game-theoretic approach. Numerical example and sensitivity analysis are included to validate the proposed models. The results show the centralized cooperative model based on Nash bargaining significantly improves the overall profit of the SC. Therefore, when vendor and buyer cooperate to form a centralized SC, the SC can be optimized to achieve the dual objectives of increasing profit and improving customers’ service.

Environmental Management Accounting Implementation Challenges and Supply Chain Management in Emerging Economies’ Manufacturing Sector

Environmental management accounting (EMA) implementation challenges within supply chain management systems (SCMSs) and environmental awareness in emerging economies should be addressed for sustainable development. Therefore, this study explores EMA implementation challenges in the supply chain in manufacturing to propose a framework to guide manufacturing companies to achieve a cleaner production chain. After conducting an extensive literature review on literature related to EMA in developing countries, challenges characterising EMA implementation have been identified. These include incoherent government policies and regulations; unavailability of resources; technological incapability; inadequate training and expertise; allocation of environmental costs; and environmental reporting. Hence, it is suggested that manufacturing companies must understand the financial and environmental benefits of achieving cleaner production through implementing EMA. Managers can make more environmentally friendly decisions based on their supply chain using the developed framework. Regulators may need key regulatory framework reforms and policies to monitor and assess environmental compliance throughout the supply chain. Longitudinal and quantitative data from manufacturing companies in developing countries are suggested to validate the existence of EMA implementation challenges.

New modelling approach for the optimal sizing of an islanded microgrid considering economic and environmental challenges

The goal of this study is to optimize the sizing of PV/Batteries/Diesel generator/Electrical load Microgrid (MG) through targeting the minimization of cost and CO2 life cycle emissions of all the MG components. In order to reach these objectives, an Energy Management System (EMS) is designed. A Mixed Integer Linear Programming (MILP) generates the power flow distribution while minimizing CO2 life cycle emissions. The power flow computed by the MILP does not operate on real-time basis. The MILP algorithm takes into consideration the future usage cost of batteries and provides the EMS by ensuring that the storage system returns back to initial conditions at the end of every representative day. An economic function computes the capital expenditure (CAPEX) and the operation expenditure (OPEX) costs using both the power flow calculated by the MILP function and the sizing parameters generated from Genetic Algorithm (GA). The GA algorithm finds a set of sizing solutions that minimize life cycle CO2 emissions and CAPEX and OPEX of the microgrid. A new modelling strategy based on hourly allocation of costs and emissions is presented in this study. It allows taking sizing decisions on hourly basis while avoiding to specify MG elements replacement time and costs. A sensitivity analysis is conducted in this paper to show the robustness of the optimal sizing towards economic and emission parameters’ variation.

Allocation of Support Department Costs, Shared Costs, and Revenue On Batik

Allocation of Support Department Costs, Shared Costs, and Revenue On Batik

Allocating Ex-post Deviation Cost of Virtual Power Plants in Distribution Networks

Virtual power plants (VPPs) including distributed generation, energy storage, and elastic load are emerging in distribution networks. Multiple VPPs can participate in electricity market as an aggregated entity and effective cost allocation mechanism among VPPs is a crucial issue. This paper focuses on allocating ex-post cost of VPPs incurred by deviation between actual power and ex-ante schedule in a two-settlement electricity market. We obtain approximate quadratic formulation of ex-post deviation cost considering network loss and develop an analytical cost allocation algorithm based on cooperative game theory. The allocated cost is consistent with cost causation principle and provides VPPs with incentive for aggregation. The proposed allocation method and relevant theoretical result are evaluated and verified by numerical tests.

Modified Shapley Value-Based Profit Allocation Method for Wind Power Accommodation and Deep Peak Regulation of Thermal Power

Peak regulation ancillary service plays a significant role in the safe and economic operation of power system with high wind energy penetration. However, the interest conflict in wind power accommodation and thermal power schedule results in insufficient initiative for peak regulation service. To promote the initiative for peak regulation service, the paper is devoted to formulating an effective interest guarantee scheme. First, we introduce the deep peak regulation optimization model of wind power and thermal power based on cooperative game theory. Next, considering cooperative fairness and the encouragement to coalition improvement, a novel profit allocation method is specially modified based on Shapley value. The ratio of deep peak regulation ability and demand (ADR) is introduced to recognize the main limiting reason of current coalition and overcome the short-sight of original Shapley value allocation method. Since the parameters are adjustable according to the specific pursuit, modified Shapley value method for profit allocation can be regarded as the comprehensiveness of the original Shapley value method for profit allocation and cost allocation. Finally, numerical study clarifies the effectiveness of modified Shapley value method with ADR.

Uberisation of Private Homes? Workplace Location and the Distribution of Workplace Costs Between Employers and Employees – the German Case

Digitalisation and the COVID-19 pandemic have increased the use of telework. Employees often use private resources for working from home (WFH). However, we know little about how employers and employees divide telework-related workplace costs, whether employees are burdened with workplace costs in a trend of 'Uberisation of private homes', or whether there are legal or economic reasons to have employees bear the workplace cost. We first analyse Germany's legal framework. Second, we estimate the compositions and levels of workplace costs in different scenarios. We then analyse the allocation of workplace costs from the perspectives of the de facto legal situation, risk allocation and preference matching. We show that, for the most common telework types, the assumption of costs is insufficiently regulated. In practice, there is often only an implicit understanding that employees bear the workplace costs – which runs partly against the legal framework. Cost assumption by employees is efficient only in special conditions – if the employee is free to decide on workplace location and thus whether telework is voluntary. We advocate an obligation to conclude an agreement on whether the employer or the employee decides on the workplace location, whether the employer will reimburse (parts of) the workplace costs, and, if so, which parts of the costs will be borne. Such an agreement would make workplace cost negotiation mandatory, reduce uncertainty, and help improve preference matching, thereby increasing the efficiency of spatial workplace organisation.

A novel premium power supply scheme against harmonic suppression for non-linear park

• A method for harmonic-suppression needs identification is proposed to guide non-linear customers to actively participate in harmonic mitigation. • The novel premium power supply scheme against harmonic suppression for non-linear park can effectively solve the harmonic problems with the situations that all the participants are satisfied. • A DEA-based method is proposed to reasonably realize allocation of the scheme costs. • The proposed scheme provides the possibility for the power grid and customers to jointly control harmonic problems. With the continuous development of power grids, the power electronization rates of power systems are increasing, and problems caused by harmonic pollution are becoming major concerns. Generally, harmonic problems result from the electric utility and non-linear customers, thus the mutual collaboration of both parties is crucial to addressing these problems. However, due to the indeterminate needs of non-linear customers for harmonic suppression and high investment pressure for harmonic suppression, customers are reluctant to participate in mitigation, which makes harmonic suppression appear prevarication. As a result, harmonic suppression cannot be carried out smoothly. To solve this problem, a novel premium power supply scheme against harmonic suppression for non-linear park is proposed. Firstly, this paper presents a method for harmonic-suppression needs identification based on super-efficiency interval model to attract customers to participate in harmonic suppression. Secondly, a premium power supply scheme is proposed, which consists of harmonic-suppression needs identification, suppression strategy design and scheme cost allocation. Furthermore, to reasonably allocate the scheme costs among each participant, this paper proposes a data envelopment analysis (DEA) based method considering the influence of both harmonic contribution and harmonic-suppression needs. Finally, case studies are used to verify the effectiveness and correctness of the proposed methods and the scheme.

Analysis of a company’s activity in terms of distribution costs

Purpose: Running a business is correlated with incurring costs. These are related to the management of resources in enterprises, which is why they must be constantly analysed and controlled. Based on cost information, certain management decisions are made. The aim of the article is to present basic issues concerning the functioning of distribution costs in an enterprise. Design/methodology/approach: An analysis of a company's activities in terms of distribution costs was conducted. In addition, the article defines the logistical indicators and measures of an enterprise and presents expenses incurred for training in specific years. Determinations: The article presents the allocation of primary distribution costs, which are divided into storage costs, transport costs, inventory maintenance costs, and administrative costs through conducting an interview in the enterprise. Originality/Value: The results of the study can be used in the company's strategic distribution decisions. Keywords: distribution logistics, logistics costs, enterprise.

Промежуточные решения суда в сокращенных производствах

The article claims to be scientific novelty. The author's groupings of intermediate solutions in the civil process are proposed. The author proceeds from the identity of the concepts of shortened (summary) and simplified production; the distinction between these concepts is not the task of the study. Among the interim decisions made by the court, the following stand out. Firstly, decisions in abbreviated (summary) proceedings, including proceedings to secure a claim. Secondly, decisions taken regarding the part of the claim include, in particular, an interim decision on the appointment of an advance payment in favor of the rescuer in accordance with the Merchant Shipping Code of the Russian Federation or the Inland Water Transport Code of the Russian Federation. Thirdly, decisions to cancel previously made decisions, which are a stepping stone to the final decision; this group includes, for example, a decision of an arbitration court in the order of review due to newly discovered or new circumstances to cancel its own decision at the first instance. The relative scientific novelty lies in the fact that the proceedings to secure a claim, or security proceedings, are classified as summary (abbreviated), along with simplified, writ and correspondence. Simplified (written and expedited) proceedings are also proceedings on the allocation of court costs. In addition, the article makes assumptions about the relationship between correspondence and simplified production; between simplified and ordered production; between ordered and in-person production. Considerations are expressed on the appointment of a writ of execution, designed to distinguish controversial claims intended for review in the claim proceedings, and indisputable claims, for which court orders can be issued to collect debts.

ACTIVITY-BASED COSTING: A PRACTICAL MODEL OF COST CALCULATION IN PSYCHIATRIC HOSPITALS.

The aim: This paper is an analytical and descriptive study of the use of the Activity Based Costing (ABC) system in mental healthcare institutions for the allo¬cation of overhead costs of auxiliary units that provide non-medical services. The realistic estimates obtained using this costing system will help improve the allocation of resources, especially in the conditions of increased number of patients, and to control overhead costs, ensuring the reduction of non-productive expenses, increasing the efficiency and effectiveness of the mental health and psychosocial support institution. Materials and methods: The study describes and uses ABC as a system and method for calculating inpatient care costs in 2022. The cost of medical services will be calculated as the sum of direct and overhead costs. Overhead costs into inpatient care consist of medical support units overhead costs and non-medical support units overhead costs. Overhead costs in non-medical support units were allocated to the cost of services within the cost centers:hospital departments that specialize in the treatment of specific mental health conditions. Expert opinion regarding the alignment of the cost allocation base with the factors identified for the allocation of each group of overhead costs in the mental health and psychosocial support facility was taken into account . Results: Calculations showed the impracticality of using a single tariff for psychiatric care medical services for adults and children in inpatient conditions, since there are cost centers, namely, clinical departments of health care institutions, which consume a larger amount of resources. In particular, these are the departments providing the treatment of psychotic disorders caused by taking psychoactive substances, as well as schizophrenic, organic disorders, including symptomatic, mental disorders). Accordingly, the tariff for such medical services should be higher. Conclusions: ABC is applicable in mental health care institutions and can help to efficiently cost processes, and thereby overcome a key challenge: to overesti¬mation or underestimation of costs into a medical services. Cost assignment through ABC generated more accurate cost estimates, which suggests that model of cost calculation ABC is more able to address complexity in mental health care institutions. ABC should be gradually incorporated into an estimated approach to costing leads, to progressively bring reliable cost-accounting practices to mental health care institutions.