Cost Management Research Articles

Efficient crop segmentation net and novel weed detection method

Computer vision-based precision weed control offers a promising avenue for reducing herbicide input and the associated costs of weed management. However, the substantial investments in time and labor required for the collection and annotation of weed image data pose challenges to develop effective deep learning models. The limitation also stems from the challenges in achieving accurate and reliable detection of weeds across varying growth stages, densities, and ecotypes in field scenarios. To address these issues, this research investigated a novel methodology employing a segmentation algorithm to accurately mark the contour information of crops in the image and detect weeds through image processing technology. Furthermore, a novel segmentation network was developed based on the YOLO architecture to address the substantial computing resource demands associated with segmentation algorithms. This was achieved through the design of a new backbone, incorporation of an attention mechanism, and modification of the feature fusion technique. The novel network achieved higher segmentation accuracy with less computational demands. The effectiveness of three different attention modules on segmentation tasks was additionally investigated. Experimental results showed that the insertion of Criss-cross Attention significantly improved the model's performance and was subsequently incorporated into our enhanced methodology. The enhanced model achieved a Mean Intersection over Union (mIoU50) of 90.9 %, with precision increasing by 5.9 % and Giga FLoating-point Operations Per Second (GFLOPs) reduced by 15.56 %, demonstrating enhanced suitability for deployment in resource-constrained computing environments. The findings presented in this study hold substantial theoretical and practical implications for precise weed management.

Source-specific probabilistic health risk assessment of dust PAHs in urban parks based on positive matrix factorization and Monte Carlo simulation.

Understanding the health risks of polycyclic aromatic hydrocarbons (PAHs) in dust from city parks and prioritizing sources for control are essential for public health and pollution management. The combination of Source-specific and Monte Carlo not only reduces management costs, but also improves the accuracy of assessments. To evaluate the sources of PAHs in urban park dust and the possible health risks caused by different sources, dust samples from 13 popular parks in Kaifeng City were analyzed for PAHs using gas chromatograph-mass spectrometer (GC-MS). The results showed that the surface dust PAH content in the study area ranged from 332.34µg·kg-1 to 7823.03µg·kg-1, with a mean value of 1756.59µg·kg-1. Nemerow Composite Pollution Index in the study area ranged from 0.32 to 14.41, with a mean of 2.24, indicating that the overall pollution warrants attention. Four pollution sources were identified using the positive matrix factorization (PMF) model: transportation source, transportation-coal and biomass combustion source, coke oven emission source, and petroleum source, with contributions of 33.74%, 25.59%, 22.14%, and 18.54%, respectively. The Monte Carlo cancer risk simulation results indicated that park dust PAHs pose a potential cancer risk to all three populations (children, adult male and adult female). Additionally, the cancer risk for children was generally higher than that for adult males and females, with transportation sources being the main contributor to the carcinogenic risk. Lastly, sensitivity analyses results showed that the toxic equivalent concentration (CS) is the parameter contributing the most to carcinogenic risk, followed by Exposure duration (ED).

Study on Influencing Factors and Control Points of Design Estimate of Landscaping Engineering

In recent years, China’s landscaping projects have developed vigorously, and the growth rate of urban garden green space areas has been maintained at about 5%. Overall, with the development of the national economy and the support of macro policies, people’s demand for close to nature and beautify the environment is gradually increasing, which has brought new growth momentum for the development of the landscaping industry. Simultaneously, from the perspective of future economic development and urban development, the landscaping industry still has a lot of room for development. However, with the rapid development of landscape engineering, the problem of cost control of landscape engineering is becoming more prominent, the phenomenon of budget overestimation is common, and there are many factors affecting the cost of landscape engineering, which brings difficulties and challenges to the analysis of its influencing factors and cost management. How to scientifically analyze the influencing factors and control the cost has become an important link in the landscaping project. To solve the above problems, this paper takes the design stage of landscaping engineering as the background, takes the design estimate of landscaping engineering as the research object, through literature research and data collection, fully excavates the main influencing factors of the design estimate stage of landscaping engineering, analyzes the key points of cost control, and provides reference ideas and directions for the later cost management and control.

Analysis of the Current Situation of Cost Management and Control of Highway Construction Projects

The highway engineering process is complex, coupled with a relatively long construction period, hence requires increased coordination between participating units to prevent economic disputes and efficiency losses. The main body of the construction project needs to strengthen the management and control of funds. In this regard, this paper analyzes the importance of cost management in highway projects by clarifying and analyzing the current cost management status quo problems and causes. The highway engineering cost control strategy and implementation methods are summarized to provide references for improving the quality of highway engineering.

A Review Reliability and Availability Analysis of IEC 61850 Based Substation Communication Architectures

Modern Ethernet technology's high-speed capabilities enable efficient data transfer, and its leadership in the LAN space further distinguishes Ethernet as an intriguing communication method. For important substation automation applications to operate successfully, communications must meet cost, performance, and reliability requirements technology for substation automation management. The IEC 61850 standard was published by the International Electro-Technical Commission (IEC) to provide interoperability among enterprise substation automation systems for communication networks within power substations. This standard specifies Ethernet-based communication systems for substation automation systems (SAS). With the aid of Ethernet switches, Ethernet offers versatility in terms of configuring different designs. On the other hand, before using appropriate Ethernet architectures for critical applications in substations, they must be assessed for availability and reliability. This study uses the reliability block diagram (RBD) approach to analyse the availability and reliability evaluation of practical Ethernet Cisco device topologies. With a typical transmission substation in mind, dependability block diagrams for intra-bay and inter-bay communications have been created. Additionally, the dependability and accessibility of the actual Ethernet topologies have been compared, and some recommendations have been derived from the findings. These recommendations include the following Index Terms: substation automation systems (SAS), availability, IEC 61850, smart electronic device (IED), and dependability.

PENGARUH STRUKTUR MODAL, MANAJEMEN LABA DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG

This study aims to determine the effect of capital structure, earnings management, and operating costs on corporate income tax payable, This type of research is quantitative research with secondary data sources. The sample of this study was 23 companies with 5 years of observation obtained by purposive sampling method, so that the total sample obtained was 115 samples. The results showed partial hypothesis calculation that the capital structure variable and earnings management had no significant effect on corporate income tax payable, while the operating cost variable had a significant effect on corporate income tax payable. The results of this study simultaneously show that the variables of capital structure, earnings management and operating costs simultaneously affect corporate income tax payable. This research is expected to provide benefits in contributing to the development of theories regarding the effect of capital structure, earnings management, and operational costs on corporate income tax payable.

Invasion stage and competition intensity co-drive reproductive strategies of native and invasive saltmarsh plants: Evidence from field data

Biological invasion poses a significant threat to biodiversity conservation and also results in substantial economic loss including the excessive cost of management to control it. Still, its impact on plant sexual reproduction strategies remains underexplored in natural settings. We conducted a field experiment on native Phragmites australis and invasive Spartina alterniflora in Bohai Bay and assessed plant size (aboveground biomass and height) and sexual reproduction (ear biomass, reproductive allocation, etc.) in conjunction with water and soil properties. The results showed that during the early stage of invasion, the two species declined in size and sexual reproduction, with S. alterniflora showing a lesser decline than P. australis. However, in the late stage of invasion, S. alterniflora maintained its plant size by reducing its investment in sexual reproduction. Moreover, significant reproductive allometries were demonstrated by S. alterniflora under different competition intensities. P. australis displayed heightened sensitivity to water properties and soil non-resource conditions, while S. alterniflora adapted its inherent traits and environmental tolerance. S. alterniflora allocated more resources to thriving as an individual, while P. australis prioritized reproduction by increasing seed production. Overall, this study revealed the reproductive strategies that invasive and native species employ in response to competition and environmental factors, thereby offering crucial insights for conservation and management efforts.

The application of continuous audit and monitoring methodology: A government medication procurement case

In the government procurement process, waste and abuses are hard to avoid, and there are usually latencies between the event occurrence and detection works. The continuous audit methodology has been adopted by many public and private firms to actively monitor transactions and detect possible anomalies. Compared to the adoptions in the private sector, implementations of continuous audit and monitoring of government procurement analyses are limited. This study applies the continuous monitoring and audit methodology to the medication procurement data of a Brazilian city government, and it aims to help internal auditors identify exceptions and anomalies in procurements for further investigation. By introducing the comparison of exogenous data, this study further provides cost management opportunities.

Optimization of municipal solid waste management system in landfill using response surface methodology - a case study of Ogbomoso South Local Government

In this study, Solid waste generation and collection assessment within the study area was undertaken with the view of formulating an optimization model that helped identify the important variables influencing the overall cost of solid waste management and also determine their optimum values. Some of the important variables used in formulating the model include; The number of solid waste collection trips (X1), Number of manpower (Persons) (X2), Fuel consumption per day (X3), Weight of solid waste collection per trip (X4). To determine the model, Statistical design of experiment (DOE) using central composite design method (CCD) was employed. The number of experimental runs based on the CCD method was determined and thirty (30) experimental runs were thereafter generated and optimized. Result of the optimization model revealed that; the number of solid waste collection trips per month (X1 = 47), Number of manpower (persons) (X2 = 3), Fuel consumption per day (X3 = 18.20liters) and Weight of solid waste collection per trip (X4 = 6.33tons). The optimal solution of selected variables produced an overall cost of N162,300. The solution was selected by the Design Expert software with a desirability value of 1 that is 100% reliability.

Building a framework to drive government systems' adoption of cloud computing through IT knowledge

abstractMany governments in developing countries are finding it challenging to integrate cloud computing into their e-government systems because of the limited effective identification and evaluation of important factors. Cloud computing usage in government organizations is still restricted due to concerns over security, regulatory challenges, cultural resistance to new technologies, infrastructure limitations, and other factors (Abied et al. in Sustainability 14:15590, 2022). This research suggests a model that analyses the factors influencing the adoption of cloud computing in e-government systems within Jordanian government organizations by decision-makers. The survey was distributed online to a purposive sample consisting of 373 IT professionals and top-level managers in government organizations in Jordan. The study demonstrates that the technological factors which include complexity, compatibility, relative advantage, and security, the organisational factors which consist of top management support and cost, and the environmental factors which include industry competition and government rules and regulations, had a significant and positive impact on the adoption of cloud-based services in government systems. Furthermore, IT knowledge held by decision makers was recognized as a key factor in the adoption of cloud computing for e-government systems. This research is anticipated to provide significant insights for any organizations making investment decisions about the use of cloud-based services. This research considers the assessment of multiple aspects to encourage top management to analyse the consequences of implementing cloud services for e-government systems. This case study might not be applied broadly to all types of organizations in Jordan. Future research should employ large-scale samples to ensure the study's representativeness and could also broaden the scope by including samples from similar countries to validate the model or its implementation across different cultures, IT infrastructure and geographical settings. In addition, it is recommended that upcoming research consider using the level of experience and education as moderators.

Exploring the Frontiers: A Comprehensive Review of Augmented Reality and Virtual Reality in Manufacturing and Industry

Augmented reality (AR) and virtual reality (VR) are revo- lutionizing manufacturing practices by offering immersive and interactive experiences. This review paper synthesizes current research on AR and VR’s applications, benefits, and challenges in manufacturing, covering design, training, maintenance, and quality control. Key findings highlight the applications and positive impact of AR/VR on efficiency, cost management, and quality control in manufacturing processes. Industries are in- creasingly adopting these technologies to enhance productivity and reduce errors. However, challenges such as cost, techno- logical infrastructure, and integration into existing workflows remain significant barriers. In conclusion, integrating AR and VR in manufacturing holds immense potential to transform traditional methods and improve operational efficiency. This paper advocates for broader implementation and research to harness the full benefits of immersive technologies in manufacturing.

Production Costs in the Processing of Cocoa Derivatives

Objective: The objective of this study is to determine the costs generated in the production of cocoa derivatives through a production order costing system in the Asociación de Producción Agrícola de Cacao Nacional La Maná (ASOPROCANAM). Theoretical Framework: The main concepts on production costs and cocoa derivatives in ASOPROCANAM are presented, which allow understanding the research. Method: The adopted methodology of research with a mixed approach, qualitative-quantitative, supported by a documentary bibliographic research, among the research techniques were the interview applied to the owner and the observation at the site where the company is located to determine the processes that were carried out in the elaboration of cocoa derivatives. The instruments were the interview questionnaire and the matrix of cost elements. Results and Discussion: It is concluded that the design of a production order costing system allowed an effective management of production costs in the production of cocoa derivatives such as chocolate bars, chocolates and hydration drinks, this system provides a structured approach to allocate costs to each production order and a net profit of 31%, which translates into $0.70 cents for each hydration drink sold. Implications of the research: The production processes, as well as the cost elements used in the elaboration of the cocoa products, thus the chocolate bars, the total costs were $238.75, having a total unit cost of $0. 24 cents, an operating profit of 52% and a net profit of 33%, which translates into $0.17 cents for each chocolate bar sold; for chocolates, total costs were $206.67, with a total unit cost of $0.07 cents, an operating profit of 70% and a net profit of 45%.

The Mediating Effect of Charismatic Leadership on Teachers’ Engagement and Performance, Basis for Strategic Professional Program

The construction and development of first-class disciplines in universities not only require academic leaders with profound academic achievements, but also require school administrators to have excellent leadership abilities and play a crucial leadership role in university construction and teacher growth. This article is based on the concept of charismatic authoritative leadership proposed by German sociologist Max Weber, combined with numerous research results on the impact of charismatic leadership on organizational performance in Eastern and Western cultures. Using Chengdu University of Information Technology as the sampling institution, a sample survey was conducted on in-service teachers and staff. The exploration of "charismatic leadership" in universities can help guide organizations towards the right direction, lead scientific research and innovation in disciplines, and guide teachers to form a good team spirit. Through empirical research, we can find that charismatic leadership has a positive impact on job performance. The above research has certain guiding significance for improving employee job performance, reducing management costs, and enhancing employee happiness and satisfaction in the context of Chinese university management.

The Influence of Business Model Canvas on Financial Performance of Micro, Small, and Medium Enterprises (MSMEs)

This research aimed to analyze the influence of the nine components of Business Model Canvas (BMC) on financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Kudus Regency. BMC components included Customer Segments, Value Propositions, Channels, Customer Relationships, Revenue Streams, Key Resources, Key Activities, Key Partnerships, and Cost Structure. In addition, the data was collected from 393 MSMEs selected through purposive sampling using a quantitative method. The analysis was performed using Structural Equation Modeling (SEM) and SmartPLS 3 software. The results showed that Cost Structure had a positive and significant impact on financial performance of MSMEs out of the nine BMC components. In this context, the efficiency in cost management significantly contributed to the improvement of financial performance. Other components such as Channels, Customer Relationships, Customer Segments, Key Activities, Key Partnerships, Key Resources, Revenue Streams, and Value Propositions did not have a significant impact on financial performance. Therefore, MSMEs in Kudus Regency were expected to optimize the implementation of the components to have a greater impact on financial performance. The practical implications were that MSMEs should focus more on efficient Cost Structure management as a primary strategy to enhance financial performance.

The enabling effects of digital technology on the quality of firm development: Insights and implications

Firms are the fundamental units driving the development of regional systems, and their enhancement in overall strength determines the effectiveness of industrial collaborative innovation networks, serving as a crucial support for the high-quality development of urban agglomerations. In the digital era, how firms can improve their overall strength to enhance their supporting role in the construction of regional industrial networks is a matter of significant interest. Therefore, as a new driving force for firm development, exploring the impact of digital technology on firm development quality is of great importance. From the perspective of the enabling effects of digital technology, this paper takes A-share listed firms within China's five major urban agglomerations as the research subjects, utilizing panel data from 2012 to 2022. Through theoretical analysis and empirical testing using various econometric methods—including the fixed effects model, two-stage least squares regression model, and mediation effect model—the study investigates the impact of digital technology application on firm development quality and its underlying mechanisms. This study finds that the application of digital technology significantly enhances the quality of firm development, and as the level of digital technology application deepens, firms' development continues to improve. From the perspective of enabling factors, digital technology application can promote the improvement of firm development quality by activating innovation vitality, alleviating financing constraints, and reducing human resource management costs. The heterogeneity analysis results reveal that the impact of digital technology application on firm development quality exhibits various heterogeneous characteristics, including differences in urban agglomeration, ownership structure, and firm size.

Integrating artificial intelligence into ERP systems: advantages, disadvantages and prospects

Objective: to identify the key benefits and potential risks associated with the use of artificial intelligence in ERP systems to improve decision-making processes, management efficiency and operational performance of various sectors, including commercial and non-profit organizations. Methods: systematic literature review, empirical data analysis, analytical and experimental research methods. Results: the key directions of artificial intelligence implementation in ERP-systems are reflected, providing improvement of operational efficiency, customer relations, as well as optimization of business processes, data management, supply chain and personnel management, automation of operations related to finance, optimization of customer relations; implementation of artificial intelligence in ERP-systems reduces inventory management costs, improves the accuracy of forecasting andinventory optimization, accelerates financial analysis and increases the accuracy of budgeting, resulting in reduced budget planning time; it also increases productivity by optimizing necessary production processes and reducing equipment downtime. However, there are also risks of confidential data leakage, unauthorized access to data; job losses due to automation of tasks; and vulnerability to cyberattacks. Scientific novelty: the little-studied directions of artificial intelligence integration in ERP-systems are analyzed; an integrative approach to the application of artificial intelligence in ERP-systems is proposed, which combines methods of machine learning, natural language processing and predictive analytics and provides a comprehensive assessment of the complex impact on the business processes’ efficiency. Practical significance: the formulated directions for solving the identified problems of artificial intelligence integration in ERP-systems can be implemented in practice, as they will enable to better take into account local requirements and laws.

Water and the Urban Metabolism: Essays on the Remaking of Urban Water Regimes since the Eighteenth Century—Introduction

This introductory article explores the concept of urban metabolism, through which cities’ need for water transforms inputs into biomass and waste products, and its influence on urban water regimes. It provides a summary of existing literature, and explains how a cross-disciplinary approach, drawing on a range of urban experiences, can add value to current policy debates about the costs of urban water management, and environmental problems in general. The case studies presented here examine urban water regimes in Britain, Europe, Asia, and the United States since the eighteenth century. Using methods from a range of historical disciplinary approaches, this special issue identifies the diverse forces that generate a variety of outcomes, with non-linear improvements in urban water infrastructure shaped by contemporary technology and medical knowledge, social inequality, local politics, and path-dependent impact of previous planning and construction decisions.

‘The national health insurance policy provides little to no benefit to young persons living with type 1 diabetes (T1D)’: a qualitative study of T1D management cost-burden in Southern Ghana

BackgroundType 1 diabetes (T1D) management exerts a considerable financial burden on patients, caregivers, and developing nations at large. In Ghana, a key governments effort to attenuate the financial burden of T1D on patients was to fashion safety-net mechanisms through financial risk pooling/sharing known as the National Health Insurance Scheme (NHIS). However, there is limited research on patients and caregivers’ experiences with the cost of managing T1D within the NHIS in Ghana.ObjectiveThis study explored the cost of T1D management, and the impact of the NHIS policy on mitigating costs of care.MethodsA semi-structured interview guide was developed to collect qualitative data from 28 young people living with T1D (PLWD), 12 caregivers, 6 healthcare providers, and other stakeholders in Western, Central and the Greater Accra regions. Multiple data collection techniques including mystery client and in-depth interviews were used to collect data. Thematic content analysis was performed with QSR NVivo 14.ResultsFive key domains/themes which are: cost of T1D management supplies; cost of clinical care; cost of transportation; cost of diet; and NHIS were identified. The daily cost of blood glucose testing and insulin injection per day was between GHC 5–7 (US$ 0.6 to 1.0). The NHIS did not cover supplies such as strips, glucometers, HbA1c tests, and periodic medical tests. Even for those cost which were covered by the NHIS (mainly pre-mixed insulin), marked government delays in funds reimbursement to accredited NHIS facilities compelled providers to push the financial obligation onto patients and caregivers. Such cost obligations were fulfilled through out-of-pocket top-up or full payment of insulin of about GHC 15–25 (US$ 2–4), and GHC 25–50 (US$4–8) depending on the region and place of residence.ConclusionThe cost of managing T1D was a burden for patients and their caregivers. There was a commodification of life-saving insulin on the Ghanaian market, and the NHIS did not function well to ease the cost-burden of T1D management on patients and caregivers. The findings call for the need to scale up NHIS services to include simple supplies, particularly test strips, and always ensure the availability of life-saving insulin in healthcare facilities.

Developing a cost-predictive model for hospital construction projects

ABSTRACT Hospital construction projects require the integration of innovative technologies, making them complex and challenging to estimate accurately. Without reliable guidelines, lists of considerations, or predictive models, decision-makers may choose an unsuitable contractor, leading to cost overruns and project delays. This research used quantitative and qualitative methods, including expert opinions and focus groups, to address this issue and identify critical factors affecting cost estimation in hospital construction. Using multi-regression analysis, historical data was analyzed to establish a cost-predictive model. The study identified 24 factors that determine the most critical criteria affecting the cost estimation of hospital construction. This model can evaluate the estimated direct cost provided to decision-makers in the early stages of the project with over 95% accuracy. The research results can assist professionals in the construction industry in better estimating and managing the costs of hospital construction projects, reducing risks, and improving project outcomes. Key findings indicate that specific components such as site and electrical works show average percentage errors of 8.02% and 5.11%, respectively, highlighting areas prone to cost estimation inaccuracies. This insight directs focus on improving accuracy in these critical sectors, thus further refining cost management strategies for hospital construction projects.

The role of cost accounting in SMEs from a sustainable development perspective

Purpose: The purpose of the article is to answer the following questions: Are enterprises from the SME sector in Poland prepared to report on sustainable development? Is the utilization of tools provided by contemporary cost accounting adequate to meet new challenges? Methodology/approach: A review of the literature on sustainable development and accounting from the perspective of sustainable development was conducted. The theoretical considerations were supplemented with a survey carried out between April and June 2024. The research methods included critical analysis and synthesis.Findings: The results indicate that interest in implementing modern cost accounting methods, which are among the most important cost management tools, is increasing among SMEs. However, it remains insufficient. Over half of the respondents do not use any decision-oriented cost accounting, and only 29% have a developed cost reporting system tailored to the needs of financial reporting, budgeting, cost accounting, calculation, and analysis.Research limitations/implications: In accordance with Directive 2022/2464 of December 14, 2022, on Corporate Sustainability Reporting (CSRD), small and medium-sized enterprises listed on stock exchanges will be subject to reporting from 2026. How-ever, the research shows that Polish SMEs still show little interest in modern cost ac-counting methods as tools to support the management of sustainable businesses. There-fore, it is necessary to conduct further research on the implementation of problem-specific cost accounting in SMEs, which would support the decision-making process in this area.Originality/value: Previous empirical studies primarily utilized the case study method. The conclusions drawn from our analysis fill a research gap and can be utilized by both practitioners and academics. The contribution to the development of the discipline lies in identifying the level of adoption of modern cost accounting methods in SMEs.