Cost Calculation Method Research Articles

Costs Analysis of Kidney Transplantation in Spain: Differences Between Regional Health Services

Background: For our society, chronic kidney disease is a major public health problem associated with high mortality, morbidity, reduced quality of life and a progressive increase in health costs. The aim of this study was to analyze and compare the current cost of kidney transplantation (KT) and kidney–pancreas transplantation (KPT) among the different Regional Health Services (RHS) in Spain. Methods: A descriptive comparative study analyzing the public prices of RHS in Spain. The Official Gazette of the different communities was consulted, where the latest available order on this type of cost was sought. A descriptive analysis was made of the stipulated cost of the KT and KPT, for each degree of severity, RHS, year of publication and cost calculation method. Mean cost and standard deviation were calculated. Results: KT prices were found for 15 of the 18 RHS (83.33%). The average cost of KT in Spain was €33,926.53 ± 6950.053 (range from €23,140.37 in the Canary Islands to €48,205.75 in Catalonia). For KPT, costs were found for 5 of the 18 RHS (27.8%). The mean cost of KPT was €65,792.38 ± 11,273.12 (ranging from €49,418.81 in Navarra to €78,363.20 in Andalusia). Conclusions: There is a large variability in KT and KPT costs in Spain between RHS. Our study underlines the importance of adopting standardized and updated costing methods for KT and KPT.

High-Precision Disparity Estimation for Lunar Scene Using Optimized Census Transform and Superpixel Refinement

High-precision lunar scene 3D data are essential for lunar exploration and the construction of scientific research stations. Currently, most existing data from orbital imagery offers resolutions up to 0.5–2 m, which is inadequate for tasks requiring centimeter-level precision. To overcome this, our research focuses on using in situ stereo vision systems for finer 3D reconstructions directly from the lunar surface. However, the scarcity and homogeneity of available lunar surface stereo datasets, combined with the Moon’s unique conditions—such as variable lighting from low albedo, sparse surface textures, and extensive shadow occlusions—pose significant challenges to the effectiveness of traditional stereo matching techniques. To address the dataset gap, we propose a method using Unreal Engine 4 (UE4) for high-fidelity physical simulation of lunar surface scenes, generating high-resolution images under realistic and challenging conditions. Additionally, we propose an optimized cost calculation method based on Census transform and color intensity fusion, along with a multi-level super-pixel disparity optimization, to improve matching accuracy under harsh lunar conditions. Experimental results demonstrate that the proposed method exhibits exceptional robustness and accuracy in our soon-to-be-released multi-scene lunar dataset, effectively addressing issues related to special lighting conditions, weak textures, and shadow occlusion, ultimately enhancing disparity estimation accuracy.

Contribution of Onshore Power Supply (OPS) and Batteries in Reducing Emissions from Ro-Ro Ships in Ports

Increasingly restrictive environmental regulations for the maritime sector have led shipping companies to look for technological alternatives to reduce emissions. This article introduces a methodology to analyse emission reductions of ships in port by incorporating batteries into the ships or using an onshore power supply system. These have not yet been considered together for comparison or with a focus on ship operation. The aim is to avoid the use of auxiliary engines in ports. First, the cost calculation method to be used is specified; then, the engine’s behaviour and the established basic navigation criteria are analysed; and finally, different alternatives are considered. A methodology is afterwards defined for selecting alternatives, comparing their costs with those of using auxiliary engines in port. As an example, it is applied to a Ro-Ro route between the ports of Montoir (France) and Vigo (Spain). The results indicate that incorporating batteries into the ship produces greater savings in annual costs than onshore power supply. The cost savings from onshore power supply depend on the range of prices in each port. However, the greatest emission savings are obtained by using the onshore power supply. This methodology can be extrapolated to other routes and vessels by incorporating real operating data.

A Novel Cost Calculation Method for Manipulator Trajectory Planning.

It is worthwhile to calculate the execution cost of a manipulator for selecting a planning algorithm to generate trajectories, especially for an agricultural robot. Although there are various off-the-shelf trajectory planning methods, such as pursuing the shortest stroke or the smallest time cost, they often do not consider factors synthetically. This paper uses the state-of-the-art Python version of the Robotics Toolbox for manipulator trajectory planning instead of the traditional D-H method. We propose a cost function with mass, iteration, and residual to assess the effort of a manipulator. We realized three inverse kinematics methods (NR, GN, and LM with variants) and verified our cost function's feasibility and effectiveness. Furthermore, we compared it with state-of-the-art methods such as Double A* and MoveIt. Results show that our method is valid and stable. Moreover, we applied LM (Chan λ = 0.1) in mobile operation on our agricultural robot platform.

The Cost Calculation Method Based on Activity Is Known as The Activity-Based Costing (ABC) Method

This paper provides a detailed explanation of the activity-based costing method, which is a precise approach for determining and allocating costs in final products. Firms typically do not implement the activity-based costing method due to the need for specialised training and increased fees. Consequently, many companies opt not to utilise this method for product costing. The study addressed the challenges encountered during the implementation of the activity-based costing method. The study also outlines the necessary steps for a fair implementation and highlights the advantages of this method over the traditional method of product costing. Furthermore, it explores how the enterprise's expansion reveals the absorption of certain costs not allocated to products.

Impact of residential heat pumps and photovoltaics on low-voltage grid reinforcements under varying insulation levels

The European Union’s 2050 climate-neutrality goal necessitates extensive deployment of low-carbon technologies (LCTs) like heat pumps and rooftop photovoltaic systems in dwellings. However, integrating these into low-voltage (LV) grids can cause grid issues (e.g., voltage deviation, feeder overloading), often requiring grid reinforcements. This study uses a techno-economic approach to calculate the grid reinforcement costs under various residential LCT integration and insulation scenarios in representative rural and urban grids in Germany and Italy. Two cost calculation methods (maximum and average) are compared. Results indicate that, compared to the average cost calculation method, the maximum cost calculation method generally gives a higher cost under the same LCTs integration rate. Increasing LCT integration raises costs while improving residential dwelling insulation reduces them. The estimated reinforcement cost for rural and urban zones in Germany and Italy is significant and can be up to more than a billion euros. Improving residential insulation levels can reduce costs significantly for both German and Italian grids. The results and methodology presented can help grid operators and policymakers deploy LCTs in LV grids resiliently and cost-effectively.

Weighing the Impact: The Influence of Body Mass Index on Facility Costs in Total Joint Arthroplasty

BackgroundUsing time-driven activity-based costing (TDABC), a novel cost calculation method that more accurately reflects true resource utilization in health care, we sought to compare the total facility costs across different body mass index (BMI) groups following total joint arthroplasty (TJA). MethodsThe study consisted of 13,806 TJAs (7,340 total knee arthroplasties [TKAs] and 6,466 total hip arthroplasties [THAs]) performed between 2019 and 2023. The TDABC data from an analytics platform was employed to depict total facility costs, comprising personnel and supply costs. For the analysis, patients were stratified into four BMI categories: <30, 30 to <35, 35 to <40, and ≥40. Multivariable regression was used to determine the independent effect of BMI on facility costs. ResultsWhen indexed to patients who had BMI <30, elevated BMI categories (30 to <35, 35 to <40, and ≥40) were associated with higher total personnel costs (TKA 1.03x versus 1.07x versus 1.13x, P < .001; THA 1.00x versus 1.08x versus 1.08x, P < .001), and total supply costs (TKA 1.01x versus 1.04x versus 1.04x, P < .001; THA 1.01x versus 1.02x versus 1.03x, P = .007). Total facility costs in TJAs were significantly greater in higher BMI categories (TKA 1.02x versus 1.05x versus 1.08x, P < .001; THA 1.01x versus 1.05x versus 1.05x, P < .001). Notably, when incorporating adjustments for demographics and comorbidities, BMI values of 35, 40, and 45 relative to BMI of 25, exhibit a significant association with a 2, 3, and 5% increase in total facility cost for TKAs and a 3, 5, and 7% increase for THAs. ConclusionsUsing TDABC methodology, this study found that overall facility costs of TJAs increase with BMI. The present study provides patient-level cost insights, indicating the potential need for reassessment of physician compensation models in this population. Further studies may facilitate the development of risk-adjusted procedural codes and compensation models for public and private payors. Level of EvidenceLevel IV, economic and decision analyses.

Dilemma of Local Health Service Policy in the Era of National Health Insurance: A Political Perspective Analysis

The strengthening of political priorities in terms of developing health policies for various parties needs to be carried out both for the doctor and for the recipients of health services. Various health policies are influenced by various things based on certain contextual factors. In the Minister of Health Number 59 of 2014, it is stated that the amount of capitation funds is for first-level dental health services in independent practices, but it is not stated how much the capitation rate is for dental health services at community health centers. This research uses quantitative descriptive methods. The calculation method used is the Activity-Based Costing (ABC) method. The results of this study show that the average unit cost of dental health services at the Community Health Center is IDR. 104714. The largest unit cost is the GIC patching action. By using the activity-based cost calculation method, it can be seen that the largest costs for dental health services at the Community Health Center come from employee costs. And this shows that the situation is not fair for various parties. This raises a dilemma that is important to be discussed. The capitation rates set by the government are considered inappropriate for dentists in first-level health facilities. This can cause a decrease in the quality of health services provided by dentists at community health centers.

Catastrophic costs for tuberculosis patients in India: Impact of methodological choices.

As financial risk protection is one of the goals towards universal health coverage, detailed information on costs, catastrophic costs and other economic consequences related to any disease are required for designing social protection measures. End Tuberculosis (TB) Strategy set a milestone of achieving zero catastrophic cost by 2020. However, a recent literature review noted that 7%-32% TB affected households in India faced catastrophic cost. Studies included in the review were small scale cross-sectional. We followed a cohort of 1482 notified drug-susceptible TB patients from four states in India: Assam, Maharashtra, Tamil Nadu, and West Bengal to provide a comprehensive picture of economic burden associated with TB treatment. Treatment cost was calculated using World Health Organization guidelines on TB patient cost survey and both human capital and output approaches of indirect cost (time, productivity, and income loss related to an episode) calculation were used to provide the range of households currently facing catastrophic cost. Depending on choice of indirect cost calculation method, 30%-61% study participants faced catastrophic cost. For over half of them, costs became catastrophic even before starting TB treatment as there was average 7-9 weeks delay from symptom onset to treatment initiation which was double the generally accepted delay of 4 weeks. During that period, they made average 8-11 visits to different providers and spent money on consultations, drugs, tests, and travel. Following the largest cohort of drug-susceptible TB patients till date, the study concluded that a significant proportion of study participants faced catastrophic cost and the proportion was much higher when income loss was considered as indirect cost calculation method. Therefore, ensuring uninterrupted livelihood during TB treatment is an absolute necessity. Another reason of high cost was the delay in diagnosis and costs incurred during pre-diagnosis period. This delay and consequently, economic burden, can be reduced by both supply side (intense private sector engagement, rapid diagnosis) and demand side (community engagement) initiatives. Reimbursement of expenses incurred before treatment initiation could be used as short-term measure for mitigating financial hardship.

Activity Based Costing-Sebuah Kajian

The unit cost calculation method with Activity Based Costing (ABC) is an efficient system. This system is certainly a system that is far more accurate than the traditional system. It is important for a company to know the units of the product or service it produces. Unit cost information becomes important for managerial decision making. The importance of the right decision certainly requires the company to use the right calculation method. Thus this study conducts a study of the ABC method that can be utilized properly by companies. This research method is a literature study conducted to gain more understanding of Activity based costing (ABC) research. This study carried out the stages starting from selecting topics, collecting literature, to reviewing the literature. The results of this study indicate that the application of this method requires a large commitment and resources from the organization and if this is fully implemented then the quality of the use of this method is very beneficial for companies in decision making

Cost-Effectiveness Analysis of Cataract Surgery for the Beginners Using Intraocular Illumination

Purpose: To evaluate the cost-effectiveness of cataract surgery for the beginners using intraocular illumination compared to the case of using microscope illumination.Methods: A Markov model was constructed for cost-effectiveness analysis. Hypothetical Korean men and women over 50 years of age were set as a cohort, and cataract surgeons were limited to beginners with less than 2 years of experience. Cataracts were classified as severe cataracts requiring surgery and mild cataracts that did not require surgery. Cataracts was assumed to progress to severe cataracts in 10% of each year. A cost-effectiveness analysis was performed based on the difference in the complications of surgery according to intraocular and microscope illumination. For the cost, data from the National Health Insurance Corporation were used, and a micro cost calculation method was used. In the utility analysis, data from previous studies were used for utility in each cataract and complication status. Sensitivity analysis was performed to evaluate the uncertainty of the results.Results: The surgery using microscope intraocular illumination showed the cost of 3,168,895 won, and the quality-adjusted life years of 16.4 years. The surgery of intraocular illumination showed the cost of 3,200,552 won and the quality-adjusted life years of 16.5 years. the incremental cost-effectiveness ratio of intraocular illumination was 1,675,630 won compared to microscope illumination. In the sensitivity analysis to, the utility of postoperative state without complication had the greatest influence on the results.Conclusions: For beginners with less than 2 years of surgical experience, the incremental cost-effectiveness ratio was 1,675,630 won, which is acceptable in Korea's health care system, when comparing the case of using intraocular illumination to the case of using conventional microscope illumination.

METHODS OF COST CALCULATION AND PRODUCT COSTING IN THE FIELD OF INFORMATION AND INTERNET TECHNOLOGIES

METHODS OF COST CALCULATION AND PRODUCT COSTING IN THE FIELD OF INFORMATION AND INTERNET TECHNOLOGIES

PRODUCTION COST PLANNING: PROBLEMS OF THEORY AND PRACTICE

The article examines approaches to planning production costs and ways to reduce them. The main methods of cost calculation are considered. One of the main issues covered in this article is the choice of an appropriate method of calculating the cost price at the enterprise. Every business entity is faced with the issue of cost reduction, as it makes up more than 70 % of the price of sold goods, works and services. Since the final result depends on the choice of the method of calculating the cost of the production facility, therefore, this article considers the methods of calculation by each specified method. Each of the above methods has an appropriate number of advantages and disadvantages, taking into account the production features of each business entity. Another aspect that should be paid attention to is that the methods given in the article may be technologically appropriate for a certain production, but from an economic perspective have certain limitations.

Optimal scheduling of deep peaking compensation for electric utilities considering multiple types of adjustable resources

Abstract This paper first analyzes the peak compensation process of electric power units in electric power enterprises, studies the carbon emission model of unit operation and the cost calculation method, then constructs an optimized dispatch model of deep peak compensation in electric power enterprises based on the factors of peaking subject and object and multiple types of adjustable resources, determines the critical peaking rate, and calculates the coefficient of the unit’s peaking capacity and the coefficient of the system’s peaking demand. Finally, based on the model, single-day and multi-day data from the regional power grid were analyzed, and the energy losses of the system units in summer and spring were compared before and after optimization. The results show that the average load factor of coal power units after the optimal dispatch of regional grid peak compensation is increased from 62%-68% before optimization to more than 91%, and the overall energy consumption of the system is reduced by 30.95% in the summer and 39.93% in the spring, which is of theoretical and practical significance for alleviating the scheduling pressure on the grid and the control problems of the power units.

ОРГАНІЗАЦІЙНО-ЕКОНОМІЧНІ АСПЕКТИ ПОБУДОВИ МЕХАНІЗМУ УПРАВЛІННЯ ВИТРАТАМИ НА ПІДПРИЄМСТВАХ

With the development of digitalization in Ukraine, which has led to an increase in opportunities for foreign economic activity, interest in cost management as one of the factors of competitiveness of products and services has increased significantly. Cost management in competitive business conditions is one of the main components of managing the activities of enterprises, which allows to achieve effective functioning and has the ability to influence the vital activities of the enterprise. That is, costs are the main limiter of profit and, at the same time, the main factor of efficiency, the level of which is affected by the volume of supply and management decisions of the management of the enterprise in the economic system. In these languages, it is impossible to do without cost management and planning of their value for the future. The article examines the organizational and economic aspects of the household cost management mechanism, which begins with the cost management strategy at the enterprise. The strategy begins with the composition and structure of costs by operations and by functional divisions, then the carriers of costs and the method of distribution of costs, their accounting, analysis by divisions, types of activities and types of products (services) are determined. The next step is the selection of the cost calculation method and the organization of the accounting system, which takes into account: information support, technical support, personnel training, separation of rights and responsibilities, interaction of departments. Consolidation of responsibility: type of expenses, volume, type and size of responsibility, motivation. Then we conduct a cost analysis and, based on the results, leave the cost management system unchanged or take measures to reduce costs. After the measures, the result is evaluated. Cost measurement and analysis is the first step in a cost management system. This is a holistic analytical procedure that includes a set of interdependent stages and is the main element of the cost management mechanism. Also, the article describes two main approaches to the analysis and subsequent management decisions regarding cost optimization: analysis of the cost structure and reduction of critical types of costs and analysis of comparative indicators.

자동차 부품업체의 TDABC 적용사례 연구

[Purpose]If activity－based cost calculation is a cost calculation method that can be applied to blue－chip companies with advanced ERP systems, TDABC is a relatively easy and simple cost calculation method that can be applied even to a small number of SMEs. This study attempted to confirm the usefulness of TDABC by analyzing the difference between the time－active cost calculation (TDABC) method and the existing cost calculation method based on the cost data of S, a case company in the automobile parts manufacturing industry. [Methodology]Unlike the traditional cost calculation of case company S, the process time was calculated by applying the TDABC system by the time equation. Through this, not only the actual operation level was divided into usage time and idle time, but also cost reduction and profit rate improvement measures were prepared by dividing the cost into usage cost and idle cost. [Findings]Summarizing the analysis results of this study, for case companies, the operating margin based on traditional cost calculations was 2.8%, whereas the TDABC system was analyzed as 6.7% of the operating margin for the cost of use, excluding idle costs. In other words, the cost of the TDABC system is a way to increase the operating margin along with the reduction of the idle cost sector. Therefore, it was confirmed that the introduction of the TDABC system for case companies can increase the efficiency of cost management. [implications]Unlike previous studies that calculated the cost incentive rate in the dedicated facility system, this study is significant in that it analyzed the usefulness of TDABC by applying time－driven cost calculation in the multi－species production system because case company S is building a system of general－purpose facilities.

Operational shock: A method for estimating cyber security incident costs for large Australian healthcare providers

ABSTRACT This paper introduces a novel cyber incident cost estimation methodology, applicable to large Australian healthcare providers. A review demonstrates the poor utility of current risk estimation approaches and the vulnerability of healthcare networks is evaluated using Leibniz’s law of indiscernibles, and Evans’ theory of vague objects. Finally, a quantitative cost calculation method is proposed, merging temporal and impact variables with service data from the Australian Institute of Health and Welfare. This research demonstrates that existing attempts to measure cyber incident risk produces vague results. This is evidenced by 929 Australian healthcare data breaches recorded over 5 years, a AU$0.6bn annual national risk exposure, and low levels of healthcare cyber maturity across three states. The likelihood of data breaches is reported as 99.4%, with known ICT vulnerabilities exceeding 207,000. After logically concluding that healthcare networks are fundamentally insecure, an ‘operational shock’ calculation method is modelled against the AIHW data, to illustrate realistic cyber incident costs. This returns an exposure across Australia’s acute care hospital network of AU$148.1 m from a single incident that takes 1 week to resolve. In considering this quantum, risk transfer options using cyber insurance and improved agency cyber risk programs are required to mitigate significant financial risks.

Analysis of Production Cost Calculations using the Direct Costing Method at PT Fortuna Inti Alam

The Direct Costing method is a production cost calculation method that only charges costs that are variable or that are directly related to the product. This research aims to find out how to calculate production costs using the direct costing method at PT Fortuna Inti Alam. The research method used in this research is descriptive qualitative. The results of the research show that the calculation of production costs at PT Fortuna Inti Alam uses a company method that charges all costs incurred within the company, resulting in a total production cost of IDR 2,442,117,500. Meanwhile, using the direct costing method results in total production costs of IDR 2,075,470,000. The results of these calculations cause a difference in total production costs, namely Rp. 366,647,500, where calculating production costs using the direct costing method results in total production costs that are smaller than the company's method.

Modeling and operation strategy of nuclear power plant with electric heat storage in the ancillary service market

In the power ancillary service market, power sources can participate in peak shaving and obtain profits. However, nuclear power plants (NPPs) cannot contribute sufficient peak-shaving capability to the power system and obtain peak-shaving profits due to their limited flexibility as the base load. To tackle this challenge, an electrothermal coupled model for NPPs is proposed in this paper, which combines the characteristics and constraints of nuclear power units and electric heat storage (EHS). The coupling model can enhance the flexible adjustment capability of NPPs by increasing their self-consumption. Meanwhile, the operation strategy of NPPs considering the electrothermal coupling model is developed to enhance the NPP operation profits. Moreover, a cost calculation method for NPPs is developed, which can calculate the peak-shaving compensation and cost-sharing of NPPs. The effectiveness of the proposed method is verified by numerous simulations using the model of the Hongyanhe Nuclear Power Plant in Liaoning, China. Compared with the three traditional methods, the profit of the EHS is increased by 3%, the peak-shaving compensation is enhanced by 4.4%. Meanwhile, the cost-sharing is reduced by 40%, and the total profits of the proposed method are improved by 18.9%.

Information Support of Accounting and Reporting in Cost Calculating of Boiler-Building Production

Introduction. The improvement of calculation systems is historically justified by the development of the management system and the increase in the number of users of accounting and reporting data and their requests, which has a significant impact on the information support of the production process in various spheres of economic activity. Every commercial organization is faced with the question of the rationality of the calculation system used and the degree of its compliance with market realities affected by uncertainty and risk conditions. The application of traditional approaches to calculating the cost of products, works, services becomes insufficient to maintain a stable level of competitiveness. In this context, the development of information support for calculation systems aimed not only at calculating the cost, but also at managing costs throughout the entire production cycle is an urgent and practically significant research topic. Purpose. Development of an approach to disclosure of information on calculating the cost of boiler-building production in accounting and reporting. Methods. To achieve the purpose of the study, general scientific methods were used: modeling – in determining the target values of the cost of production, specification – in calculating the cost of various types of outdoor heating boilers, analysis – in identifying the effect of the use of calculation systems, comparison – in comparing traditional and innovative methods of calculating the cost. Results. A comparative characteristic of the traditional methods of cost accounting and cost calculation for Russian practice with foreign ones is carried out to determine the possibilities and limitations of their application, as well as the need for the development of accounting and reporting tools. The calculation of the cost based on the materials of actually operating organizations of the boiler-building sphere is carried out, an algorithm for determining the target cost and profit rate of the products is proposed. Recommendations on improving the information support of accounting and reporting have been compiled. Conclusion. The obtained results confirmed the expediency of applying innovative approaches to calculating the cost of production of boiler-building organizations, including setting the target cost and its reflection in accounting and reporting.