Concept Of Cost Research Articles

Measuring the political cost of environmental problems (PCEP): a scale development and validation

With the improvement of people’s living standards and the awakening of environmental rights awareness, pollution and mass environmental incidents have become the focus of public attention. Using grounded theory analysis in qualitative research and multivariate statistical technology in quantitative research, taking residents and public officials of Shijiazhuang, Tangshan and Heng Shui as the research objects, Study 1 has defined the concept of the political cost of environmental problems (PCEP) and has constructed the PCEP scale by using the methods of interview and questionnaire survey, which provided sufficient theoretical explanation and empirical support for the research on the political cost of environmental problems. Study 2 has explored the relationship between PCEP and the environment-friendly behaviors, verified the applicability of the scale, and found the institutional PCEP, the organizational PCEP, the social PCEP, and the mass basic PCEP all have a positive impact on environment-friendly behaviors.

Comparative economic analysis of fish cum pig and fish cum dairy integrated farming systems

Integrated fish farming is a system of producing fish in combination with other agricultural/livestock farming operations centered around the fish pond. The study was conducted in Kalong-Kapili NGO of Kamrup (Metro) district of Assam with the objectives of evaluating the cost and return aspects of fish cum pig and fish cum dairy farming systems and identifying the more profitable integration model which gives optimum utilization of given resources. A total of 44 farmers comprising of 24 fish cum pig farmers and 20 fish cum dairy farmers were randomly selected for data collection. Based on data collected, economic analysis of the integrated farming systems were done by using various cost and return concepts. Total operational cost (Cost C) in fish cum pig farming (Rs. 554832.18) was found lower than fish cum dairy farming (Rs. 632267.66). Net income (Rs. 787609.42) and benefitcost ratio (2.42) were found higher in fish-pig integration, which clearly states that integrated fish cum pig farming is more profitable than integrated fish cum dairy farming.

Dynamics of Cost, Returns and Profitability of Soybean across Leading States of India

The results revealed that cost concepts of soybean were increased at highly significant growth rates. Net income was positive, and the B.C. ratio was more than one in the base year, which indicated that soybean was profitable in the base year only. The differential yield of soybean was positive, which denoted that farmers managed to produce above the break-even level (profit zone). The difference between the cost of production and minimum support price was positive, indicating that MSP fixed by the government was less than the cost of production (Cost C ), indicating no assurance of profit if the market prices also tumble below the cost of 2 production.

Mobile Internet of Things Dynamic Grid QoS Service Matching Mechanism and Simulation Analysis

With the development of the mobile Internet of Things, people have higher and higher requirements for services, and how to provide high-quality services that meet the needs of users has also become a hot issue of current research. This article is also in the context of the mobile Internet of Things, researching the solution to the service matching problem. In order to provide high-quality grid services, the grid system needs the support of quality of service (QoS). Based on the existing QoS matching strategy, a service matching strategy based on dynamic grid QoS is proposed. This paper combines semantic information, considers service quality QoS and user preferences, and improves the success rate of service matching through hierarchical matching, so as to provide users with high-quality services. At the same time, the classic Max-Min algorithm in grid task scheduling is analysed, and on this basis, the impact of QoS on task scheduling is fully considered, and combined with the concept of execution cost, a grid task based on QoS constraints (MOS) is proposed. Through simulation verification and analysis, the strategy in this paper not only achieved higher matching performance, but also improved the success rate of task execution, and the effect of system load balancing was also significantly improved.

MODERN CONCEPTS OF REDUCING COSTS AND INCREASING THE QUALITY OF RICE PRODUCTS IN STRATEGIC MANAGEMENT ACCOUNTING.

MODERN CONCEPTS OF REDUCING COSTS AND INCREASING THE QUALITY OF RICE PRODUCTS IN STRATEGIC MANAGEMENT ACCOUNTING.

Considering various conditions during determination of railway curve superelevation

The calculation of the established railway curve superelevation, until recently, was carried out on the basis of two conditions: the condition of equal wear of both rails and the condition of passenger ride comfort. With the introduction of the Interim guideline on determining the railway curve superelevation and speeds limits in curves, this condition was abolished in favor of a more complex condition for ride comfort. Unfortunately, the condition of ride comfort does not take into account many factors that can influence the determination of the optimal railway curve superelevation. Among such factors are economic factors. In the URRAN methodology, for example, among others, the life cycle cost is considered. For track facilities, it is more relevant to consider the concept of overhaul cycle cost, since it is during the overhaul cycle that the curves are operated. The article proposes, along with the Interim guideline, in which safety factors are considered, to consider the definition of the railway curve superelevation, taking into account the life cycle cost.

Comparative Analysis of Laser Land Levelling vis-a-vis Conventional Land Levelling in Karnal District of Haryana

economic analysis of laser land levelling (LLL) in comparison with conventional land levelling (CLL) was exercised by the study. Karnal district was selected purposively only because it was having highest area under paddy-wheat cropping pattern in the state. Different cost concepts were used to analyse economic impact of laser land levelling. As laser land levelling has major impact on irrigation use efficiency that’s why Karnal district was most appropriate for study because it was having major cropping pattern as paddy and wheat which incorporate water thirsty crops. Total cost under laser land levelling was Rs125392 and Rs95037 while under conventional land levelling it was Rs126918 and Rs 98667 for paddy and wheat respectively. Gross returns under LLL were Rs 155480 and Rs 115880 while under CLL they were Rs148228 and 113798 for paddy and wheat respectively. Net Returns under LLL were Rs 30088 and Rs 20843 while under CLL they were Rs 21310 and Rs 15132 for paddy and wheat respectively. Benefit cost ratio under LLL was 1.24 and 1.18 while under CLL it was 1.17 and 1.15 for paddy and wheat respectively. These results shows economic profitability of LLL over CLL and recommended to adopt LLL on wider scale and tap benefits of this resource conservation technology.

REASONS, FACTORS AND CONSEQUENCES OF AGENCY PROBLEM IN MODERN CONDITIONS

This article is about agency relationship which formed due to the delegation of part of the powers of shareholders to employees. Also, this article is about the emergence of an agency problem which is aggravated by behavioral and environmental factors. The main reason of the agency problem is the separation of ownership from control. The divergence of interests between owners and managers leads to an increase in agency costs in this area. The central issue in the theory of agency relations is agency costs. The purpose of the study is to analyze the history of the development of the theory of corporate governance and the theory of agency relations. The relevance of the agency problem and the problem of corporate governance lies in the study of theoretical and practical research of agency costs, sources and factors which influence on the investment activities of the company. As a result of the study, the emergence and formation of the concept of agency costs were considered

Energy-Aware Scheduling Based on Marginal Cost and Task Classification in Heterogeneous Data Centers

The energy consumption problem has become a bottleneck hindering further development of data centers. However, the heterogeneity of servers, hybrid cooling modes, and extra energy caused by system state transitions increases the complexity of the energy optimization problem. To deal with such challenges, in this paper, an Energy Aware Task Scheduling strategy (EATS) utilizing marginal cost and task classification method is proposed that cooperatively improves the energy efficiency of servers and cooling systems. An energy consumption model for servers, cooling systems, and state transition is developed, and the energy optimization problem in data centers is formulated. The concept of marginal cost is introduced to guide the task scheduling process. The task classification method is incorporated with the idea of marginal cost to further improve resource utilization and reduce the total energy consumption of data centers. Experiments are conducted using real-world traces, and energy reduction results are compared. Results show that EATS achieves more energy-savings of servers, cooling systems, state transition in comparison to the other two techniques under a various number of servers, cooling modules and task arrival intensities. It is validated that EATS is effective at reducing total energy consumption and improving the resource utilization of data centers.

Theoretical investigation on an oscillating buoy WEC‐floating breakwater integrated system

Based on the concept of cost sharing, an oscillating buoy wave energy converter- floating breakwater integrated system is proposed, in which the surge or pitch motion of the front-pontoon equipped with Power Take-off (PTO) system is allowed. In this study, the methods of eigenfunction matching and variables separation are applied to establish a theoretical model on hydrodynamic performance of the proposed integrated system. Under the condition of optimal PTO damping, the effects of the front-pontoon width, draft and pontoon spacing on the capture width ratio, reflection coefficient and transmission coefficient are investigated, respectively. It is found that the integrated system with surging front-pontoon performs better on the wave energy conversion than that with pitching one, especially in the high frequency region. The peaks of capture width ratio Cw are associated with the gap resonance and the increase of front-pontoon motion induced by the ‘hydrodynamic constructive effect’.

Management expenses in the context of Federal Accounting Standard (FSBU) 5/2019 – Inventories

Subject. This article deals with the issues of accounting and write-offs of management costs and disclosure in reporting, their role for top managers, as well as improving the delineation and qualification of the types of costs to be accounted for as managerial, and the impact of the proposed approaches on reporting performance. Objectives. The article aims to justify the need for a clearer definition of management costs and a more logical, cost-effective division of costs into production and management ones. Methods. For the study, I used the systems approach, logical generalization and abstraction. Results. The study shows that not all expenses that organizations account for as the management ones are actual. Many of the costs relate to production activities. Since the methodological guidelines for accounting for material and operational costs have been abolished in connection with the adoption of FSBU 5 – Inventories, they may not be applied any more. Conclusions and Relevance. The subject terminology and a clear concept of management costs need to be defined. IFRS 2 – Inventories gives a more logical notion of management costs in combination with administrative costs. This makes it possible to adapt the accounting according to the Russian standards to the running accounting practice with a minimum recalculation. The presented study results are intended to develop theoretical views on the formation of the actual cost of finished products, the full cost of implementation and interpretation of these indicators for management. The results can be used for scientific and practical activities related to financial and management accounting research.

Cost classification and decision-making: Practical approach

The application of concepts in a real-life situation is the fundamental requirement for experiential learning. The case provokes simple learning through a real-world learning activity and allow students to apply their knowledge of various cost concepts while taking decisions. The case is designed in such a way so that high level student engagement can be obtained from the initial stage of the course and can be used at an undergraduate or graduate level without calling for strong accounting background. The case could be used for classroom discussion or for individual or group assignment as well. The case contests students to think outside the business environment and apply cost concepts in a daily life for a small service company. Students’ responses indicates that the case was comprehensively designed to cover all the relevant concepts of Cost Classification and Decision Making and helped them to learn their practical daily life usage.

Kalite Maliyetleri ve Bir Üretim İşletmesinde Uygulaması

The concept of quality cost emerged as a result of both product development and process improvement studies, following the products produced not meeting customer expectations. Measuring and calculating quality costs is one of the important and necessary stages of the Total Quality Management program. Enhancing quality is seen as the fastest way to improve customer loyalty, decrease manufacturing costs and increase productivity. While preparing initiatives to enhance the quality, the associated costs should be taken into account. Since consumer demands need to be fulfilled at the lowest cost possible. Seeing the cost-benefit factor, as competitiveness, expense preparation should be made to improve efficiency. In this study data were gathered from a vehicle spare parts supplier. The data collected from this firm's accounting departments and other divisions were used to analyze PAF and the Quality Ratio Analysis model, quality costs, system review, calculation of production prices, and monitoring method. As a result, the company's management program has been calculated not to be effective in calculating the company's production costs according to the output assessments attributable to worker and machine costs. In this study it is concluded that the measurement and analysis of the company's quality costs should be given greater importance.

Conceptualization of switching costs in fitness centers: a higher-order reflective-formative model

ABSTRACT HIGHLIGHTS We identify switching costs dimensions associated with fitness centres. We propose a higher-order reflective-formative fitness switching costs model. We provide conceptual definitions of switching costs. The concept of switching costs has been given increasing attention in the marketing and management literature. However, conceptual confusion in the literature has impeded applying the concept of switching costs to fitness centres. As such, the purpose of the study is to conceptualize switching costs in the context of fitness centres. Four sequential steps are employed to achieve the objective of the study. In Step 1, a qualitative method using open-ended questions (n = 98) identifies switching costs dimensions in fitness centres. The results show 11 multidimensional constructs, which are then conceptualized as a third-order fitness switching costs model (FSCM) in Step 2. In Step 3, the higher-order FSCM is specified as a third-order formative construct consisting of four second-order formative constructs with 11 first-order reflective constructs. Building on the three step s, Step 4 proposes a formal definition of switching costs as consumers’ perceptions of procedural, relationship, financial, and convenience costs when voluntarily considering switching to another fitness centre. Definitions for all lower-order dimensions are also proposed. The theoretically grounded conceptualization of switching costs in the present study enhances conceptual clarity and builds a foundation for further investigations in this area.

APPLICATION OF THE COPRAS METHOD IN THE EVALUATION OF TRADE EFFICIENCY IN SERBIA

The issue of the evaluation of trade efficiency based on multi-criteria analysis is very current, complex and significant. It provides a basis for improving, by applying adequate measures, the efficiency of trade in the future. With this in mind, this paper analyzes the efficiency of Serbian trade based on the COPRAS method. The obtained results of the empirical research of trade efficiency in Serbia using the COPRAS method show that it was best in 2020. Recently, the efficiency of trade in Serbia has been continuously increasing. This was positively influenced by numerous factors: economic climate, living standard, employment, inflow of foreign direct investment (global retail chains), modern concepts of cost and business management, digitalization of all business, electronic sales. The negative impact of the Covid-19 corona virus pandemic on trade efficiency in Serbia is negligible (compared to other economic activities, for example, Tourism and hospitality), and is partially offset by increased online sales.

Laser Land Levelling: A Way Forwards towards Resource Conservation in Paddy –Wheat Cropping Patterns in Haryana

Main objective of study was comparative analysis of Laser Land Levelling (LLL) vis-a-vis Conventional Land Levelling (CLL) in terms of resource use efficiency. Regression analysis along with economic concept of marginal value productivity (MVP) and marginal factor cost (MFC) were used to analyse resource use. Six variables were used to regress yield. The results of the study revealed that highest resource use efficiency were obtained in case of seed, while it was observed lowest in case fertilizers under laser land levelling (LLL) in paddy. Whereas, under conventional land levelling (CLL), highest resource use efficiency was found to be in case of labour while least resource use efficiency was obtained in irrigation. Similarly, in case of wheat highest and lowest resource use efficiency under laser land levelling technology were observed in inputs viz: seed and plant protection chemicals, respectively while, under conventional land levelling it was for inputs like labour and seed, respectively. Hence, study highlighted the strength of resource conservation potential of laser land levelling technology. Two variables i.e. irrigation and fertilizer impacted significantly with the adoption of laser land levelling, validated the outcomes of study by difference between MVP and MFC for these two particular inputs were found to be positive and close to zero indicated efficient utilizations of these resources. Hence, it is suggested that adoption of laser land levelling should be promoted on wider scale to tap its resource conservation potential.

RegPrice: Region-Based Pricing Scheme for Provisioning Safety-as-a-Service in IoT Applications

In this paper, we propose a region-based pricing scheme, named as RegPrice, for provisioning safety-related decisions dynamically to the end-users. Typically, heterogeneous type of sensor nodes are present in the device layer of Safe-aaS. Considering the case of safety in road transportation, we compute the fixed and variable costs incurred in procurement, deployment, and maintenance for each of these different types of sensor nodes. We introduce the concept of tariff cost, which varies with the type of road in different regions and presence of similar homogeneous sensor nodes deployed in that region. Finally, we estimate the utility of a sensor node, which is a function of the sensing area, ratio of the fixed cost to total cost incurred, responsiveness factor, and rating given by an end-user for that sensor node. The SSPs provide rent to the sensor/vehicle owners for taking their sensor nodes on lease. In order to formulate the interactions among the SSPs and sensor owners, we apply first-price, sealed-bid auction-based game theoretic approach, where SSPs act as bidders. Exhaustive simulation results depict that the proposed pricing scheme, RegPrice, is capable of reducing the expenses of a SSP by 7.51% and 9.71% compared to the existing pricing schemes [1] and [2].

Analysis and Evaluation of Education Costs in Romania: Methods and Techniques

The cost of education may be the smallest monetary value belonging to the system inputs needed to reach a certain level of outputs. In order to understand the concept of cost of education, the notion of suitability of education must be understood in advance.

Enhancing public-private partnership efficiency by using life cycle contracts: a conceptual approach

Public-private partnership is a popular form of cooperation between the state and private operators. Thanks to this cooperation both parties can achieve their goals. The state attracts investments into capital-requiring projects while private companies get stable long-term cash flows and good rate of return in combination with law risks.However, being a form of cooperation of two parties, public-private partnership depends on the quality of organization of this cooperation.This paper presents an overview of public-private partnership and highlights its advantages for the state, business and the end user. Further, it presents an analysis of the life cycle contract system and identifies the disadvantages of this form of interaction. The authors propose to modernize the system of life cycle contracts through the concept of total cost of ownership. The nature of this concept is explained, its advantages and shortcomings are discussed. The paper provides practical examples and research that substantiate the authors' opinion.

Comparative study on cost of cultivation and economic returns from rice-wheat and sugarcane-wheat cropping pattern in western region (Meerut) of Uttar Pradesh

The share of agriculture in gross domestic product has registered a steady decline from 36.4 per cent in 1982-83 to 20 per cent in March 2020-2021. Yet this sector continues to more than half a billion people providing employment to 52 per cent of the workforce. In the western Uttar Pradesh two cropping systems mainly Rice-wheat and sugarcane-wheat covers a larger area under production system. In Combined, both these cropping systems add up around to 12 million hectare area but the major part falls under North-West India. A sample of 80 famers who have livestock were selected for sample collection. For analysis the data Average weighted mean and CACP cost concept were used for calculation of economics of farming systems.There for the net return per hectare in small, medium and large category was Rs. 174390.40, 161003.60 and 152396.80 respectively. It was also observed the net return was higher in Sugarcane-Wheat cropping system than the Rice-Wheat cropping system.