Distribution Cost Analysis Research Articles

Identifying future district heating potentials in Germany: a study using empirical insights and distribution cost analysis

District heating will play an important role in the transition towards climate-neutral heating. Various studies on modelling the energy system show that district heating and the related expansion of the networks can have different levels of importance. A main reason is that the costs for distribution grid expansion are not well or not at all considered and empirical evidence for a threshold for cost-effective distribution costs is missing in such studies. In this paper, we aim to improve empirical evidence allowing to improve the representation of future district heating expansion in energy systems models. For that, the current status of district heating is analysed in high spatial resolution for Germany. The results show that with the currently accepted average costs, a large range of the possible future market share of district heating for buildings between 17 - 52% is possible by 2050, with the parameters of the connection rate and the renovation rate of the building stock. We conclude that the district heating share could be increased by the factor of 2 to 5 in the future, proving the importance of climate-neutral district heating in the transition.

Utilizing a Standardized Handoff Initiative Incorporating Both Medical Clearance Postoperative Recommendations and Orthopaedic-Specific Context to Improve Information Transfer.

Patients undergoing total joint arthroplasty (TJA) with multiple comorbidities require medical clearance recommendations from their primary care provider, which if not adhered to can lead to adverse postoperative complications. In this quality improvement initiative, we explore the impact of a standardized handoff process incorporating medical clearance postoperative recommendations and orthopaedic-specific context on information transfer in TJA. A systematic review of quantitative and qualitative studies from 2014 to 2019 was completed to draw a conclusion about the best practice methods for the development of a standardized handoff process. Prior to implementation, evidence was reviewed to inform activities such as baseline chart audits, attainment of stakeholder input regarding handoff, exploration of wound closure equipment utilization, and standardization of a structured "smart phase" that incorporates medical clearance recommendations and orthopaedic-specific context information. After provider education was completed and the new handoff approach initiated, data were collected to compare postintervention outcomes such as transfer of information and wound kit distribution cost analysis. At baseline, 42% of patients had medical clearance postoperative recommendations handed off when they were provided. At completion, the new handoff smart phrase was used 97% for the first handoff and 100% for the second handoff. Medical clearance postoperative recommendations were captured in the electronic health record 83% of the time when they were provided. When the new smart phrases were utilized, wound closure, precautions, and postoperative void status were always handed off. Once wound closure technique was specified, bedside nurses were able to provide the appropriate wound closure removal equipment at discharge, projecting cost savings of $0.69 per case (∼234 cases per month). The use of a standardized handoff smart phrase that includes specialty specific context and postoperative medical management requirements successfully improved the information transfer between providers in a large academic orthopaedic medical center.

Choosing the distribution channel for meat products

In the paper, the author deals with the problem of choosing the distribution channel and offers the use of selected methods which should contribute to the final distribution process decision for the firm pursuing production and sale of meat and smoked goods. It is direct qualitative estimate approach, weighted factor summing approach and distribution cost approach. The last two methods try to quantify the decision criteria. In case of the weighted factor summing approach, the weights are assigned to each of the decision factors and at the same time each channel alternative is rated and the overall weighted factor score is computed which is the basis of setting up the scale of distribution variants. Distribution cost analysis made for specific situation proves higher effectiveness with distribution through the own retail selling unit than with sale by intermediary (concretely by 350,533 CZK). However, a single numerical result cannot be used as the only evaluating indicator but it is necessary to consider the other factors which would increase the objectivity of the final decision.

Accounting Analysis of Distribution Activities—A Critique

Distribution costs have a significant impact on product prices as they can represent as much as 60 per cent of the cost of consumer goods. A paucity of research and scholarly writing regarding distribution costs may contribute to a less than vigorous control of these costs which in turn could be aggravating the recent inflation of product prices. The purpose of this paper is to analyse the current state of distribution cost analysis and to suggest changes in present methods.

DISTRIBUTION COST ANALYSIS

Distribution Cost Analysis is a technique which examines in detail all the costs incurred in purchasing, selling and delivery of goods to the customer; it involves a study of cost control which is directly applicable to retail and wholesale operations. In particular, by showing the degree of expense that each part of the merchandising activity attracts, it helps to improve the merchandising policy of the wholesaler or retailer.

Bases for Allocating Distribution Costs

T HIS article has two purposes. The first is to discuss whether the currently proposed methods of distribution cost allocation meet the needs of marketing management. The second is to classify the cost centers to which distribution costs are allocated and to evaluate the units of measurement on the basis of which costs are allocated. The question of whether the present niethods of cost allocation meet the needs of marketing management cannot be answered without reference to the purposes which distribution cost analysis is intended to serve. In general, there are two purposes of any type of distribution cost analysis: To assist management in controlling operations and in making decisions, and to justify courses of action before regulatory bodies which are concerned with marketing policies, such as the Federal Trade Commission in the administration of the Robinson-Patman amendment to the Clayton Act. Since the legal uses of distribution cost analysis arise only in court tests in which the analysis proceeds upon bases which utilize legal definitions rather than good accounting or statistical theory, this article shall consider only the means by which distribution cost analysis may assist in managerial decisions. It is in this area that cost analysis may be most frequently and most profitably employed. There are two types of cost allocations which may be generally made. The first is the allocation of various natural expenses to two or more functions; the second is the allocation of functional costs to two or more criteria which the analyst is examining. An example of the first is the allocation of rent, a natural expense, to the various production and distribution functions. An example of the second is the allocation of the selling expense to commodities, customers, order size, territories, distribution channels, or any other criteria appropriate to managerial decisions. It is only with the second type of allocation that this article will deal, for it is here that the critical problems of measurement appear. Most natural expenses are either direct or easily measurable. On the other hand, most functional costs are indirect with respect to the commonly desired criteria. The lack of suitable units of measurement for use in cost allocation constitutes the greatest single problem in distribution cost analysis today. A consideration of the presently employed units of measurement and of the bases of allocation which are formed by use of these units is the principal objective of this article. In general, there are two types of measurement which may be employed in distribution cost analysis: (I) Measurements which attempt to compare the actual cost with some cost which is accepted as a standard, and (2) Those which attempt to separate the effects which may result from a particular actual cost outlay. An example of the first would be the packing costs of identical packages. By timing the operation under controlled conditions and making proper allowances for expected deviations, a standard time could be established. When this standard time is related to the wage rate for the worker who would do the job, the stand-

Some Aspects of Distribution Cost Analysis

Some Aspects of Distribution Cost Analysis

Some Aspects of Distribution Cost Analysis

R ECENT cost accounting literature reflects a growing awareness of the fact that the cost to produce a particular product is not an absolute figure but rather that there are different costs for different purposes.1 The relative nature of cost allocations-whether to products or to customers, territories, and so onprobably has been given greater recognition, by some writers at least, in the field of distribution cost analysis than in factory cost accounting. Even here, however, implicit assumptions that there is only one cost, which is the real cost, are common.