Normative Cost Research Articles

ANALISIS HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING SEBAGAI DASAR PENENTUAN HARGA JUAL

A company needs to calculate the cost of production, because the cost of production is one of the factors that influence the determination of selling prices. In order to produce normative costs, an appropriate method is needed. One method that can be used in determining the cost of production is the full costing method. This research was conducted at Uyel cracker company UD. SUWARDI (SWD) Kediri. The purpose of this study is to produce how much the normative selling price of uyel crackers at UD. SWD Kediri. The type of research used is descriptive quantitative. The results of the study are the calculation of the cost of production carried out by the company UD. SWD Kediri for 2017 is Rp. 15,619 and 2018 amounting to Rp. 16,056. While the results of the analysis of the calculation of the cost of production with the full costing method for 2017 amounted to Rp. 17,295 and 2018 amounting to Rp. 17,769. The difference between the full costing method and the method carried out by the company for 2017 is Rp. 1,676 and 2018 amounting to Rp. 1,713. Based on the results of the study it can be concluded that the calculation of cost of production as a basis for determining the selling price using the full costing method is better because this method calculates all costs incurred in the production process.

Pharmaceutical cost dynamics for the treatment of rifampicin-resistant tuberculosis in children and adolescents in South Africa, India, and the Philippines.

Rifampicin-resistant (RR) tuberculosis (TB) in children is a major global health concern but is often neglected in economics research. Accurate cost estimations across the spectrum of paediatric RR-TB treatment regimens are critical inputs for prioritisation and budgeting decisions, and an existing knowledge gap at local and international levels. This normative cost analysis was nested in a Phase I/II pharmacokinetics, safety, tolerability, and acceptability trial of TB medications in children in South Africa, the Philippines and India. It assessed the pharmaceutical costs of 36 childhood RR-TB regimens using combinations from 16 different medicines in 34 oral formulations (adult and child-friendly) in 11 weight bands in children <15 years of age. The analysis used local and Global Drug Facility pricing, and local and international guideline recommendations, including adaptions of BPaL and BPaLM regimens in adults. Costs varied significantly between regimen length, age/weight banding, severity of disease, presence of fluroquinolone resistance, and different country guideline recommendations. WHO recommended regimen costs ranged 12-fold: from US$232 per course (short regimen in non-severe disease) to US$2,761 (long regimen in severe, fluroquinolone-resistant disease). Regimen treating fluoroquinolone-resistant infection cost US$1,090 more than comparable WHO-recommended regimen. Providing child-friendly medicine formulations in <5-year-olds across all WHO-recommended regimens is expected to cost an additional $380 (range $212-$563) per child but is expected to have wider benefits including palatability, acceptability, adherence, tolerability, and dose accuracy. There were substantial differences in regimen affordability between countries when adjusted for purchasing power and domestic spending on health. Appropriate, effective, and affordable treatment options are an important component of the fight against childhood RR-TB. A comprehensive understanding of the cost and affordability dynamics of treatment options will enable national TB programs and global collaborations to make the best use of limited healthcare resources for the care of children with RR-TB.

Problems of the organization of forensic expert activity in Ukraine and ways to solve them

The article is devoted to the study of problematic aspects of the organization of forensic expert activity in Ukraine, to the determination of ways to solve them. In the course of the conducted analysis, the following directions were established in which the shortcomings of the organization of forensic expert activity in Ukraine are recorded: financing; methodological support; human resources and legal regulation of forensic expert activity. Updating the organization of judicial expert activity is an urgent necessity, caused by structural changes caused, in turn, by the large-scale judicial reform. It was concluded that it is important to establish a unified methodical approach to conducting forensic examinations, which will be a guarantee of reliable and effective functioning of this integral element of criminal, administrative, civil, etc. forms of justice. It is proposed to improve the system of state management of forensic expert activity by creating a state body responsible for the formation of state policy in the field of forensic expert activity. It was noted that the powers of this body should not be of a recommendatory nature, but of a mandatory nature. It is proposed to change the approach to the financing of forensic expert activity in Ukraine: to optimize the personnel of subjects of forensic expert activity, which will allow to increase the remuneration of state experts; to determine the economically justified normative cost of one expert hour; allow non-state expert institutions to conduct forensic examinations in criminal proceedings on behalf of the investigator, inquirer, prosecutor, court and in cases of administrative offenses. The necessity of: reforming the legislation, in the direction of adoption of the updated basic law, which will determine the legal, organizational and financial basis of forensic expert activity in Ukraine, is emphasized; modernization and improvement of the material and technical base of state specialized institutions; by developing and implementing a general educational approach to expand and unify the professional competencies of forensic experts.

Costs and resource needs for primary health care in Ethiopia: evidence to inform planning and budgeting for universal health coverage.

The Government of Ethiopia (GoE) has made significant progress in expanding access to primary health care (PHC) over the past 15 years. However, achieving national PHC targets for universal health coverage will require a significant increase in PHC financing. The purpose of this study was to generate cost evidence and provide recommendations to improve PHC efficiency. We used the open access Primary Health Care Costing, Analysis, and Planning (PHC-CAP) Tool to estimate actual and normative recurrent PHC costs in nine Ethiopian regions. The findings on actual costs were based on primary data collected in 2018/19 from a sample of 20 health posts, 25 health centers, and eight primary hospitals. Three different extrapolation methods were used to estimate actual costs in the nine sampled regions. Normative costs were calculated based on standard treatment protocols (STPs), the population in need of the PHC services included in the Essential Health Services Package (EHSP) as per the targets outlined in the Health Sector Transformation Plan II (HSTP II), and the associated costs. PHC resource gaps were estimated by comparing actual cost estimates to normative costs. On average, the total cost of PHC in the sampled facilities was US$ 11,532 (range: US$ 934-40,746) in health posts, US$ 254,340 (range: US$ 68,860-832,647) in health centers, and US$ 634,354 (range: US$ 505,208-970,720) in primary hospitals. The average actual PHC cost per capita in the nine sampled regions was US$ 4.7, US$ 15.0, or US$ 20.2 depending on the estimation method used. When compared to the normative cost of US$ 38.5 per capita, all these estimates of actual PHC expenditures were significantly lower, indicating a shortfall in the funding required to deliver an expanded package of high-quality services to a larger population in line with GoE targets. The study findings underscore the need for increased mobilization of PHC resources and identify opportunities to improve the efficiency of PHC services to meet the GoE's PHC targets. The data from this study can be a critical input for ongoing PHC financing reforms undertaken by the GoE including transitioning woreda-level planning from input-based to program-based budgeting, revising community-based health insurance (CBHI) packages, reviewing exempted services, and implementing strategic purchasing approaches such as capitation and performance-based financing.

An assessment of primary health care costs and resource requirements in Kaduna and Kano, Nigeria.

The availability of quality primary health care (PHC) services in Nigeria is limited. The PHC system faces significant challenges and the improvement and expansion of PHC services is constrained by low government spending on health, especially on PHC. Out-of-pocket (OOP) expenditures dominate health spending in Nigeria and the reliance on OOP payments leads to financial burdens on the poorest and most vulnerable populations. To address these challenges, the Nigerian government has implemented several legislative and policy reforms, including the National Health Insurance Authority (NHIA) Act enacted in 2022 to make health insurance mandatory for all Nigerian citizens and residents. Our study aimed to determine the costs of providing PHC services at public health facilities in Kaduna and Kano, Nigeria. We compared the actual PHC service delivery costs to the normative costs of delivering the Minimum Service Package (MSP) in the two states. We collected primary data from 50 health facilities (25 per state), including PHC facilities-health posts, health clinics, health centers-and general hospitals. Data on facility-level recurrent costs were collected retrospectively for 2019 to estimate economic costs from the provider's perspective. Statewide actual costs were estimated by extrapolating the PHC cost estimates at sampled health facilities, while normative costs were derived using standard treatment protocols (STPs) and the populations requiring PHC services in each state. We found that average actual PHC costs per capita at PHC facilities-where most PHC services should be provided according to government guidelines-ranged from US$ 18.9 to US$ 28 in Kaduna and US$ 15.9 to US$ 20.4 in Kano, depending on the estimation methods used. When also considering the costs of PHC services provided at general hospitals-where approximately a third of PHC services are delivered in both states-the actual per capita costs of PHC services ranged from US$ 20 to US$ 30.6 in Kaduna and US$ 17.8 to US$ 22 in Kano. All estimates of actual PHC costs per capita were markedly lower than the normative per capita costs of delivering quality PHC services to all those who need them, projected at US$ 44.9 in Kaduna and US$ 49.5 in Kano. Bridging this resource gap would require significant increases in expenditures on PHC in both states. These results can provide useful information for ongoing discussions on the implementation of the NHIA Act including the refinement of provider payment strategies to ensure that PHC providers are remunerated fairly and that they are incentivized to provide quality PHC services.

МЕТОДИЧЕСКИЙ ПОДХОД К ОЦЕНКЕ ЗАТРАТ ПРИ РЕАЛИЗАЦИИ КЛИМАТИЧЕСКИХ ПРОЕКТОВ ПО ЛЕСОВОССТАНОВЛЕНИЮ

The article discusses the issues of estimating the costs of implementing forestry measures in the implementation of climatic reforestation projects. As alternatives, the market and normative approach to determining costs are considered, as well as the disadvantages and advantages of each one. The priority of implementation of reforestation measures in the forests of the Russian Federation, established both by expert assessments and on the basis of strategic planning documents of the Russian Federation, was noted. The normative costs of reforestation measures are determined and the scientific justification (calculation methodology) of the application of the normative approach in the implementation of climatic reforestation projects in the Voronezh region is given. Two models of climate projects in forests related to reforestation have been constructed, based on the priorities of changing the species composition and supplementing technological operations. The calculation of investment costs for the implementation of the climate project in two model variants, including taking into account the discount factor, has been carried out. The advantages of the normative approach to the assessment of investment costs are established, namely: openness, ease of use, objectivity, high efficiency of application in practice. The conclusion is made about the expediency of using a model approach in the implementation of specific calculations on a model area of 1 ha.

The costs and financing needs of delivering Kenya's primary health care service package.

For many Kenyans, high-quality primary health care (PHC) services remain unavailable, inaccessible, or unaffordable. To address these challenges, the Government of Kenya has committed to strengthening the country's PHC system by introducing a comprehensive package of PHC services and promoting the efficient use of existing resources through its primary care network approach. Our study estimated the costs of delivering PHC services in public sector facilities in seven sub-counties, comparing actual costs to normative costs of delivering Kenya's PHC package and determining the corresponding financial resource gap to achieving universal coverage. We collected primary data from a sample of 71 facilities, including dispensaries, health centers, and sub-county hospitals. Data on facility-level recurrent costs were collected retrospectively for 1 year (2018-2019) to estimate economic costs from the public sector perspective. Total actual costs from the sampled facilities were extrapolated using service utilization data from the Kenya Health Information System for the universe of facilities to obtain sub-county and national PHC cost estimates. Normative costs were estimated based on standard treatment protocols and the populations in need of PHC in each sub-county. The average actual PHC cost per capita ranged from US$ 9.3 in Ganze sub-county to US$ 47.2 in Mukurweini while the normative cost per capita ranged from US$ 31.8 in Ganze to US$ 42.4 in Kibwezi West. With the exception of Mukurweini (where there was no financial resource gap), closing the resource gap would require significant increases in PHC expenditures and/or improvements to increase the efficiency of PHC service delivery such as improved staff distribution, increased demand for services and patient loads per clinical staff, and reduced bypass to higher level facilities. This study offers valuable evidence on sub-national cost variations and resource requirements to guide the implementation of the government's PHC reforms and resource mobilization efforts.

Calculating the Costs of Implementing Integrated Packages of Community Health Services: Methods, Experiences, and Results From 6 sub-Saharan African Countries.

Ensuring access to a package of integrated primary health care services is essential for achieving universal health coverage. In many countries, community health programs are necessary for primary health care service provision, but they are generally underfunded, and countries often lack the necessary evidence on costs and resource requirements. We conducted prospective cost analyses of community health programs in 6 countries in sub-Saharan Africa using the Community Health Planning and Costing Tool. The Community Health Planning and Costing Tool is a spreadsheet-based tool designed to cost key programmatic elements of community health services packages, including training, equipment, incentives, supervision, and management. In each country, stakeholders defined a package of community health services and corresponding standard treatment guidelines to estimate normative costs, which were applied to program scale-up targets. The data were entered into the tool, and cost models were prepared for different geographical and service utilization scenarios. The results were reviewed and validated with the governments, implementing partners, and expert panels. Additional scale-up scenarios were modeled, taking into account probable constraints to increasing community health service provision and potential funding limitations. The services and scope of community health service packages varied by country, depending on contextual factors and determined health priorities. The package costs also varied significantly depending on the size and contents of the service package, the service delivery approach, the remuneration of the community health workers, and the cost of medicines and supplies. Community health programs and service packages are different in every country and change over time as they evolve. They should be routinely costed as an integral part of the planning and budgeting process and to ensure that sufficient resources are allocated for their effective and efficient implementation.

A study results of investing social impacts on budgeting at secondary education level in

Nowadays, Mongolia has been considering to the improvement of new knowledge-based industries, contributing to development of the social, economic, and educational sectors, and developing government policies on education. In order to prepare Mongolian citizens, many quality reforms have been developed and implemented in coordination with the financing mechanism to meet the educational goals. In our country, it needs the long-term and sustainable policies and financial management are important for the comprehensive and effective implementation of the budget process, such as development, planning, operation and control of the budget for the education sector, to allow for many internal and external factors for instance, geographical features, demographic structure, problems facing the education system. Therefore, there is a need and requirement to support the provision of qualified human resources to local educational institutions by training specialized financial management and human resources (public financiers, economists, researchers) in the field of education to implement sustainable and long-term financial policies at the national and local levels. General education has financed from the state budget, and the normative cost benchmarking indicators are updated several times, so the availability of information is limited. We are based on detailed information from the National statistical commission, 1212.mn and the Ministry of Finance and Investment Department. At this point, the education sector is including general education budget expenses and fundings which are measured by current state and local budget expenditure indicators, social effects are measured by some macroeconomic indicators, and their interrelationships are studied and evaluated based on the data and information of the last 11 years. This article presents the results of a study that describes the relationship between the general education budget and some macro indicators of society and economy.

‘Natural’ islands in UNCLOS: reframing artificial islands in the context of climate change, inhabitance, and human mobility

ABSTRACT As the effects of climate change become apparent in line with IPCC projections, the normative aspects of international affairs are being increasingly challenged. The context of rising sea levels, coastal inundation, and salinization in low-lying atoll States points to an unprecedented scenario that beckons revisitations into ‘what is natural in international affairs’ and ‘what turns it into being natural’. Under UNCLOS and a common understanding in international affairs, a State is primarily defined by natural territory. Oppenheim claimed that ‘a State without (natural) territory is not possible’. In contrast, Gottmann’s instructive approach urges a transition from viewing geographical spaces in a vacuum to understanding the relationship they share with human existence. The article explores the potential of artificial islands such as Hulhumalé in the Maldives as a climate adaptation and human resettlement strategy and their long-term legal identity in international affairs. The article aims to answer two questions: first, what is the role of human inhabitation in the characterisation of geographical spaces as ‘natural’ in international affairs? and, second, why and how do the definitions around artificial islands need to be revisited amidst contemporary conditions of climate change to offset the normative costs being borne by low-lying atoll States?

THE EFFECT OF TRANSPORTATION COSTS ON FOOD PRICES OF SHOPEEFOOD AND GRABFOOD APPLICATIONS

Ordering food using online applications is one of the technological developments. The purpose of the study was to analyze transportation costs against the food prices of Shopeefood and Grabfood applications. The research data comes from primary data (questionnaires). The total sample was 61 people, most of whom were in the Jabodetabek area for 2 months (July-August 2022). The research method is to use linear regression. The dependent variable is the Price of Food. Independent variables are Transportation Costs, Normative and Behavioral. The study’s results explained that transportation and normative costs affect the food prices of Shopeefood and Grabfood applications. This provides evidence that people's interest and desire for technological developments, especially food, is very high.

Normative Capital Cost Recovery for a Realization-based Income Tax

Tax policy makers and academics in the United States traditionally focus on tax systems based on income and consumption. As a necessary adjunct to these fundamental tax base structural principles, these commentators have adopted complementary accounting principles in order to identify and compute the amounts of income and consumption to be taxed during a designated taxable period. For example, most economists and tax policy commentators assert that an accretion-measured income tax comprehensively and accurately measures economic income. Most commentators also accept the proposition that a tax based on income but measured only by cash flows (a cash flow income tax) is a practical surrogate for a theoretical consumption tax. Following these traditions, this article assumes that an accretion-measuredincome tax (AMIT), and a cash-flow measured income tax (CFIT) are pure taxbase paradigms in which the paired tax base structural and accounting principlestheoretically complement each other.The U.S. income tax base, however, employs structural and accounting principles that differ from both the AMIT and CFIT base paradigms. Like an AMIT base, the U.S. income tax purports to tax “income” as opposed to “consumption;” but unlike an AMIT base, it does not as a general rule employ accretion accounting in order to measure “income.” Similarly, unlike a tax on consumption that is measured by cash flows, the U.S. income tax is not fundamentally structured to tax consumption; nor does it use cash flow accounting as the primary means of measuring the “income” that it taxes.With respect to capital income taxation in general, the U.S. income tax base may be characterized as a realization-based income tax (RBIT) because it uses the principle of realization to define and measure capital income. Overall, three major structural and accounting principles distinguish a RBIT from either the AMIT or CFIT capital income taxation paradigm. All of these principles have important capital income taxation policy implications. However, this article focuses on those principles in the context of short-lived completely wasting income-producing assets because their application is fairly clear in this context. In addition, an analysis of these assets allows this article to highlight and isolate the important issue of RBIT cost recovery policy.

Capital Equipment Expensing: Incremental Tax Reform for a Transition Realization-Based Income Tax

Three years ago, I published an article that characterized the U.S. income tax as a specialized variant of a true income tax and dubbed it a “realization-based income tax” (RBIT). It analyzed then current cost recovery theory and policy with respect to equipment. The earlier article argued that normative cost recovery policy for a tax on capital income in a RBIT should exhibit two financial features: first, it should provide for the complete financial recovery of all capital invested in equipment; and second, it should financially measure any realized income produced by the investment in the equipment accurately. The earlier article evaluated three prototypical cost recovery approaches, and concluded that only immediate expensing produced financial characteristics consistent with those features of a normative realization-based income tax when applied to equipment purchases financed exclusively with “tax capital.”

ON THE CRISIS OF PAYMENT FOR TRAINERS OF SPORTS SCHOOLS: INVITATION TO DISCUSSION

The article is devoted to the study of the procedure for the formation of standard costs for the remuneration of the coaching staff in relation to the applied systems of remuneration of their labor. The authors, having studied the issue of the systems of remuneration used, come to the conclusion about the enormous popularity of the “group” system, but the partial use of the “hourly”, “capitation”, “rating” system of remuneration. The study of the procedure for the formation of standard costs for the wages fund indicates a devaluation of the standard costs for wages of trainers to 72.5%, which is explained by insufficient consideration of the conditions of the external and (or) internal environment of the organization. In the context of the harmonization of legislation carried out in the country, the authors proposed to restructure the procedure for determining the normative costs, taking into account the identified contradictions, taking into account: 1) revision of the allocation of independent work as a mandatory form of organizing the training process, 2) unification of the duration of the lesson regardless of the type of economic activity of the program being implemented, 3) special the nature of the work of coaches, 4) the peculiarities of recruiting groups of sports training, 5) the need to revise the classification of sports training services.

Management Accounting Data in Statistical Surveys

The article is devoted to analysis of the factors determining the feasibility of management accounting data applications in statistical research at micro level, which results will be used in elaborating and taking effective management decisions, as well as in the budget process for a given period of business operation. It is emphasized that the production efficiency can be achieved by the optimal use of resources given an acceptable level of risk. An analytical review of research works giving evidence of the need to use results of statistical research in business management was made. It showed that the necessity for analysis of the relationship between management accounting and creating databases for statistical research had not been clearly emphasized. Also, there has been no analysis of trends in creating a regulatory information framework at the national (cross-sectoral) level, which would have to consist of norms and standards of accounting and cost control in business entities. The assumption on a probable utilization of material resources in the shadow production due to the outdated regulatory framework is made.&#x0D; Emphasis is placed on determining the fields of statistical research which results are going to be used in the business management system and evaluation of structural units in a business enterprise. The advantages of normative cost accounting and production costing for performance assessment and quick response on identified deficiencies in the management system are highlighted. It is argued that human resources constitute the main economic factor in the business operation process. The basic postulates of the national economy development are given, which have to frame the cost policy of business enterprises with taking into account results of statistical research. Problems related with applications of management accounting data in statistical research are outlined, which solutions can be subject of further research.

The Normative Cost of Twenty Most Prominent Diseases in Yogyakarta, Indonesia: A Delphi Consensus Study

Objective: To formulate a convergent and consensus expert panel to calculate normative drug cost in the top twenty diseases in primary care. Method: In the first round, the expert panel define a list of consensus statements based on data derived from non-systematic reviews of treatment standard for the top twenty disease in primary care. In the second round, experienced doctors in treatment at primary care were involved to express individual consent to the statements using questionnaire. Face-to-face meeting were held simultaneously with filling questionnaire. Consensus was defined as 75% agreement. Result: Delphi process at the first round, the expert panel consisting of 11 doctors in primary care defined a list of 60 statements from 20 diseases on the treatment standard calculated the normative cost of acute and chronic disease in primary care. The second round involved 11 doctors who are experienced in primary care with more than 6 years’ experience in doing treatment in primary care. Conclusion: The identified consensus statement can help doctors to apply the normative cost calculation results on the top 20 diseases in primary care as evidence based policy study material for calculating the percentage of drug cost in the capitation system in Indonesia. Bangladesh Journal of Medical Science Vol. 21 No. 02 April’22 Page : 291-301

Koncepcja efektywności oceny przedsiębiorstw Polskiej Rzeczypospolitej Ludowej i jej ewolucja

After the Second World War, in the time of totalitarian leadership, economic and inter-company settlement rules were implemented for the management of the Polish economy and Polish enterprises. Their purpose was to control the use of resources and the implementation of plans as well as to increase the efficiency and rationality of management. The term efficiency was not used. The aim of the article is to investigate whether the internal economic settlement, an inherent part of which was cost accounting, had the features of efficiency accounting. The research was carried out by qualitative, comparative and praxeological methods. The chronological views of selected economists from the times of the Polish People’s Republic presented here indicate their significant evolution. With the end of the socialist economy, economists were writing about maximizing profits and the profitability of enterprises remaining on inter-company settlement, about the efficiency of their activities and financial independence. Cost accounting was modified to resemble the normative cost accounting model that provided multi-sectional information for managing, including evaluation of efficiency. That is why a tool was used that was not connected with the centralized economy but was an example of modern solutions that were necessary in a totalitarian country for achieving the desired level of control over society.

Change of Technical Condition and Productivity of Grain Harvesters Depending on Term of Operation

The regularities of change of technical condition of combine harvester Slavutich KZC-9F depending on service life are determined. It is determined that after the second year of operation, the readiness factors decrease in one season by 0.044 or 5.2%, and the recovery factors increase, respectively, their productivity decreases.Within the normative costs for overhaul repairs of combines and maintenance of their operability during the harvest after the second season of operation, there is an annual decrease in the readiness factor by 0.036.Analysis of rate of change of indicator of selective assessment of the readiness factor allows us to conclude that the service life of the main units, systems, mechanisms of combines is exhausted by the service life of five to six years and a total output of 1200-1400 hours with an average output for the season of 200-280 hours.If the duration of downtime to eliminate failures after the third year of operation changes to a maximum of 22%, the recovery rate increases by 35%.The productivity of the combine harvesters Slavutich KZC-9F increases with increasing service life due to a decrease in the readiness factor. A decrease in the readiness factor by 0.01 causes a decrease in the productivity of the combine by 21.2 tons/season.

Community Health Worker Program Sustainability in Africa: Evidence From Costing, Financing, and Geospatial Analyses in Mali.

In Mali, community health workers (CHWs) deliver essential community care (ECC) to rural populations. The dominance of external funding for the program threatens the sustainability of this critical workforce as donor financing decreases. This article summarizes results of analyses aimed at assisting Mali's decision makers and leaders in initiating a transition to a sustainable CHW program supported by domestic funding through strategic and rational investment. Data on ECC implementation norms, workforce, coverage, utilization, cost, and geospatial features were collected between 2016 and 2019. The data informed interlinked CHW financing analyses-situational, services costing, efficiency, and geospatial mapping. Analysis showed distribution of reported expenditures, estimates of required CHW funding, cost-saving options, and spatially visualized discrepancies between spending estimates and normative costs. Thirteen financing sources contributed to CHW program expenditures, 88% of which were from international donors, for a package of 23 curative, preventive, and promotive interventions. In 2015, the CHW program spent US$13.01 million; an estimated US$8.36 million would have been needed to achieve the same service volume under standard care protocols. Medicines and start-up training had US$6.88 million more than needed; supervision, program management, and recurrent training components were underfunded by US$2.2 million. Cost-saving opportunities of US$6.16 million were identified in 41 of 44 districts. Funding reallocation opportunities (after meeting technical efficiency requirements) were identified in 20 of 44 districts (US$2.56 million). Use of geospatial targeting and mapping suggests district- and village-level reallocation options for theoretical funding surpluses. CHW costs can be significantly reduced without sacrificing service technical quality. Spending can be geographically targeted to optimize service use by rural populations. Efficiency analyses provide evidence to build stronger engagement, support improved decision making, efficiently prioritize resources, and target investments for sustainable financing of CHW programs.

Nothing is Standard: The Transformation of Standard Costing Under State Policy in the USSR (1929–1934)

ABSTRACTIn the 1930s, active industrialization of the economy in the USSR was impossible without using modern management techniques and accounting methods. To increase the manageability of industrial enterprises, attempts to introduce standard costing, imported from the United States, were undertaken. Previously called progressive and useful, after the policy of the Communist Party changed, standard costing was identified as a calculative technique that did not correspond to the goals of the socialist state. Soviet researchers formulated the principles of normative cost accounting, based on standard costing. This new version was greatly simplified and lost its analytical focus. The paper investigates the influence of state policy on the transformation of standard costing methodology during the construction of the Socialist economy. The authors contribute to previous literature by focusing on the periodic press, professional societies, and educational institutions being used as tools of political power to put pressure on accounting theory and practice.