Overhead Costs Research Articles

Analisis perhitungan harga pokok produksi dalam penentuan harga jual pada Reidy Bakery di Desa Pangu Dua Kabupaten Minahasa Tenggara

Reidy Bakery is the leading producer of bread and doughnuts. The company still uses a simple method to determine the cost of production. This study set out to determine the calculation of the cost of production and how this affects the selling price at Reidy Bakery. The method used is a descriptive method with a qualitative approach. We collected data through observation and interviews. The results clearly showed that Reidy Bakery included indirect labour costs in its calculation of production costs. The full costing method is the only way to calculate the cost of production. It includes all costs involved in the production process. The variable costing method does not include fixed factory overhead costs. Reidy Bakery should use both the full costing method and the variable costing method to determine the cost of production. The full costing method calculates all costs involved in the production process, providing an accurate overview of actual costs. The variable costing method is ideal for short-term decision-making, such as when fulfilling special orders or orders in large quantities, as it focuses on costs that change with production volume.

The usability analysis of software loading tools in a commercial airline.

Aircraft software loading tools evolved as enhanced floppy disks and different types of portable data loaders emerged into the modern world. However, there was a lack of academic research centered on the usability of those tools. This study analyzed the usability of three aircraft software loading tools: floppy disks, Teledyne PMAT, and MBS mini PDL. A total of 20 avionics technicians answered 10 System Usability Scale (SUS) indicators and performed the software loading task. These professionals completed three sets of SUS questionnaires, one set for each software tool. Analysis of Variance (ANOVA) indicated that there were statistical differences in SUS score and completion time. The comparable SUS score and completion time pertained to the following tools: floppy disks & MBS mini PDL and Teledyne PMAT & MBS mini PDL. Pearson correlation analysis noted a significant positive relationship between SUS score & software tool. Moreover, there was a significant negative relationship between SUS score & completion time and software tool & completion time. However, avionics technicians' years of experience lacked a significant impact on SUS score and completion time. Ultimately, it was recommended to utilize MBS mini PDL. This aircraft loading tool had the most significant impact, highest SUS score, and fastest completion time. The researchers presented managerial implications if MBS mini PDL was utilized, including sales increase and overhead cost savings. Finally, this research was the first study that analyzed the usability of the commonly used aircraft software loading tools.

Analisis Penerapan Metode Akumulasi Biaya Sebagai Alat untuk Menentukan Harga Pokok Produksi pada Usaha Upiya Karanji Gorontalo

Determining the cost of production is an important thing to pay attention to because of the increasing competition between companies in producing quality products competitively in the Upiya Karanji Gorontalo Business. The aim of this research is to determine the application of the cost accumulation method as a tool for determining the cost of production using the full costing method. The research methads used to collect data are interviews, observation and documentation. The results of determining the cost of production using the full costing method are greater than the calculation of the company's cost of production, this occurs because the company does not calculate all factory overhead costs in detail, therefore it is recommended that Upiya Karanji's business calculate all overhead costs in detail and use the calculation method full costing.

What is the True Cost of Motion Preservation? A Time-Driven Activity-Based Cost Analysis of Anterior Cervical Discectomy and Fusion versus Disc Replacement

Total disc replacement (TDR) has become a viable alternative to anterior cervical discectomy and fusion (ACDF) for select patients. Although most comparative studies have assessed outcomes, cost differences remain largely uninvestigated. This information is critical as we move towards value-based reimbursement. To address this knowledge gap, we used time-driven activity-based costing (TDABC) to compare total intraoperative costs between the two procedures. Total cost was divided into direct (personnel and supply cost) and indirect costs (administrative and overhead costs). Individual costs were determined through direct observation, electronic medical records, and through querying multiple departments (including business operations, sterile processing, plant operations, and pharmacy). Timestamps for all involved personnel and material resources were documented, in conjunction with process mapping of the intraoperative period. Total intraoperative costs were estimated for all ACDFs (n=810) and TDRs (n=54) from 2017 to 2022. Regression analyses were performed to identify factors associated with total cost. A total of 810 and 54 patients underwent one- and two-level ACDFs and TDRs, respectively. The average total intraoperative cost for an ACDF was $6,776 +/- $2,808, compared to $12,026 +/- $4,235 for TDR. Supply cost accounted for the majority of total cost for both procedures ($4,173 +/- $2,225 for ACDF and $9,532 +/- $4,010 for TDR). On multivariable linear regression analysis, TDR was associated with roughly $3,885 of additional cost compared to ACDF (p<0.001), as well as $4,072 in additional supply cost (p<0.001), most of which was driven by the higher cost of implants (p<0.001). TDABC is a highly useful methodology for estimating differences in true costs between procedures and determining cost drivers. TDRs were associated with an additional $3,885 of total intraoperative cost as compared to ACDFs, the majority of which was driven by the cost of implants.

Traffic Prevention and Security Enhancement in VANET Using Deep Learning With Trusted Routing Aided Blockchain Technology

ABSTRACTVehicular ad hoc networks (VANETs) in portable broadband networks are a revolutionary concept with enormous potential for developing safe and efficient transportation systems. Because VANETs are open networks that require regular information sharing, it might be difficult to ensure the security of data delivered through VANETs as well as driver privacy. This paper proposes a blockchain technology that supports trusted routing and deep learning for traffic prevention and security enhancement in VANETs. Initially, the proposed Feature Attention‐based Extended Convolutional Capsule Network (FA_ECCN) model predicts the driver's behaviors such as normal, drowsy, distracted, fatigued, aggressive, and impaired. Next, the Binary Fire Hawks‐based Optimized Link State Routing Protocol (BFH_OLSRP) is used to route traffic after trust values have been assessed. Furthermore, Binary Fire Hawks Optimization (BFHO) determines the best routing path based on criteria such as link stability and node stability degree. Finally, blockchain storage is supported by the Interplanetary File System (IPFS) technology to improve the security of VANET data. Additionally, the validation process is established by using Delegated Practical Byzantine Fault Tolerance (DPBFT). As a result, the proposed study employs the blockchain system to securely send data to neighboring vehicles via trust‐based routing, thereby accurately predicting the driver's behavior. The proposed method achieves a better outcome in terms of latency, packet delivery ratio (PDR), overhead packets, throughputs, end‐to‐end delay, transmission overhead, and computational cost. According to simulation results and efficiency evaluation, the proposed approach outperforms existing approaches and enhances vehicle communication security in an effective manner.

Analysis of the Accuracy of Calculation of Production Costs and Cost of Products for Micro Businesses in the Food &amp; Beverage Sector

This research provides an overview of the cost of a product for a business which is one of the main things and affects the business plan in the long term. Many of them determine the cost of a product only based on a rough estimate without clarity on the basic elements in the calculation of production costs such as direct labor costs and overhead costs. The research method is descriptive using literature studies and field surveys. The results of this study seek to help micro businesses engaged in the food &amp; beverage sector calculate production costs and cost of products through a simple but more accurate calculation formula than what they have calculated so far. The managerial implication that can be done is that micro industries can apply cost of goods calculations more accurately.

Intraoperative Cost Comparison of Endoscopic Carpal Tunnel Release With WALANT Versus MAC Anesthesia.

The cost of endoscopic carpal tunnel release (ECTR) has historically been shown to be significantly higher than the cost of open carpal tunnel release (OCTR). Setting and anesthetic technique drive costs in hand surgery; ambulatory surgical center (ASC) settings demonstrate lower costs when compared to hospital-based settings and local-only anesthetic techniques demonstrate savings over general anesthesia. The purpose of this study is to compare wide awake local-only anesthesia technique (WALANT) to monitored anesthetic care (MAC) for ECTR performed in an ASC setting. This study includes 481 ECTR under WALANT and 405 ECTR under MAC, performed between January 2019 and December 2021 in an ASC. Utilizing previously reported direct operating room costs, overhead, and material costs, we calculated a final cost for each procedure. We also report our complication rates: intraoperative conversion to OCTR and late revision to OCTR. Intraoperative times were shortest for ECTR performed under WALANT (22 min) versus ECTR under MAC (25 min). The total cost for ECTR under WALANT was most cost-effective at $1341.28 versus ECTR under MAC at $1634.00. Both techniques demonstrated a low complication profile. Our intraoperative process flow, staffing model, and ASC setting resulted in cost savings making ECTR an economically feasible option.

Determinants and strategies for successful scale-up of health interventions in the Netherlands

Abstract Background Although many evidence-based health interventions are proven effective, the process of scaling up is often complex and challenging. Yet, some interventions have managed to achieve successful scale-up. This provides a window of opportunity to learn from those experiences to inform future scale up processes. Objectives This mixed-methods study aimed to assess determinants and scale-up strategies contributing to successful scale-up of health promotion interventions in the Netherlands. Methods Semi-structured interviews were conducted with intervention owners (i.e. the individual or team taking the responsible for several aspects related to implementation and scale-up) (N = 25) of successfully scaled interventions (implemented across various health behaviours and different settings), and other relevant stakeholders (N = 10) involved in scaling up. Additionally, a survey was distributed among interventions (N = 306) registered in a national intervention database to assess scale-up experiences. Results Scale-up is often the result of a combination of determinants, such as persistent commitment of intervention owners and stakeholders, new funding opportunities, and accreditation by institutions. Several scale-up strategies were identified related to funding (e.g. reducing costs by setting up collaborations), organizational processes (e.g. infrastructure to support implementation), monitoring and evaluation, and dissemination and advocacy. Conclusions Achieving successful scale-up does not happen automatically and continuous effort of the intervention owner is crucial. There is no such thing as one successful scaling strategy which succeeds across all contexts. The intervention owner typically takes the lead in diverse scaling pathways, where sufficient time, funding, the right moment and added value form the critical ingredients for success. Funding: This study was funded by ZonMw. Key messages • Crucial elements of achieving scale-up are the continuous effort of the intervention owner, sufficient time, funding, the right moment and added value of the intervention. • Funding should not me allocated for new initiatives but also for continuous development of interventions, ongoing evaluation and covering overhead costs.

Fishes in Warming Waters, the Gill-Oxygen Limitation Theory and the Debate Around Mechanistic Growth Models

Mechanistic explanations of the impact of climate change on fish growth are currently under debate. However, critical assessments of even the most prominent theories are not always based on accurate interpretations of their underlying mechanistic models. This contribution addresses some of the major misunderstandings still causing the Gill-Oxygen Limitation Theory (GOLT) from being examined based on its actual structuring elements and assumptions, rather than erroneous perceptions. As we argue, recent critiques of the GOLT are based on implausible interpretations of respirometry data that are invoked to distinguish maintenance costs and overhead costs of growth. Discussing the current state of the debate, we emphasize the fact that fasting young and, thus, growing fish for short periods of time is not sufficient to suppress energy (i.e., oxygen) allocation to growth. In the process of dealing with these issues, several cases of apparent ‘counter-evidence’ are discussed. Highlighting the need to base critical discussions and examinations of the GOLT on its actual predictions, we recommend that testing the theory should focus on broad reviews or meta-analyses, e.g., on datasets of gill surface area and the relationship of these data to growth performance under different temperature regimes.

Lightweight Multi-Domain Fusion Model for Through-Wall Human Activity Recognition Using IR-UWB Radar

Impulse radio ultra-wideband (IR-UWB) radar, operating in the low-frequency band, can penetrate walls and utilize its high range resolution to recognize different human activities. Complex deep neural networks have demonstrated significant performance advantages in classifying radar spectrograms of various actions, but at the cost of a substantial computational overhead. In response, this paper proposes a lightweight model named TG2-CAFNet. First, clutter suppression and time–frequency analysis are used to obtain range–time and micro-Doppler feature maps of human activities. Then, leveraging GhostV2 convolution, a lightweight feature extraction module, TG2, suitable for radar spectrograms is constructed. Using a parallel structure, the features of the two spectrograms are extracted separately. Finally, to further explore the correlation between the two spectrograms and enhance the feature representation capabilities, an improved nonlinear fusion method called coordinate attention fusion (CAF) is proposed based on attention feature fusion (AFF). This method extends the adaptive weighting fusion of AFF to a spatial distribution, effectively capturing the subtle spatial relationships between the two radar spectrograms. Experiments showed that the proposed method achieved a high degree of model lightweightness, while also achieving a recognition accuracy of 99.1%.

Tracking Blood Product Wastage over a 6-year Period in Virginia Commonwealth University Medical Center

Abstract Introduction/Objective Blood transfusions are a necessary practice for hospital emergency and surgical department. In emergent situations, blood components are in unmonitored settings during transit of critically ill patients. Any unused blood products are returned to the blood banks outside of a controlled temperature environment and are no longer viable to use. This study seeks to collect the average amount of blood products wasted in the Emergency and Surgery Department at Virginia Commonwealth University’s (VCU) Main Hospital. In addition, the study intends to highlight the budget that is impacted by these wasted blood units. Methods/Case Report Emergency Stock Records of VCU’s Hospital Emergency Department, Operating Room, Children’s Hospital of Richmond’s (CHoR) Emergency Department, and the CHoR’s Operating Room were collected and accumulated by the Transfusion Service’s Quality Assurance Coordinator. VCU’s Main Hospital Emergency Department monitors blood unit viability with a sensitive temperature indicator on each unit of blood stored in unmonitored refrigerators. Blood units above 10 degrees Celsius trigger the indicator and are required to be discarded. Our study collected a tally of these discarded units due to a triggered temperature indicator from 2018 to 2023. Acquisition cost per blood unit was estimated to be approximately $250 and overhead cost per unit was estimated to be $760. Results (if a Case Study enter NA) From 2018 to 2023, VCU’s health system wasted an average of 89.16 blood units per year due to the triggered temperature indicators, with a total of 535 units wasted over six years. The average annual cost of the wasted units totaled $90,058.33 per year ($22,291.67 and $67,766.67 in acquisition and overhead costs, respectively); cumulative cost over the 6 years amounted to $540,350 ($133,750 and $406,600 in acquisition and overhead costs, respectively). Conclusion With a notable number of resources and funding lost in the process due to blood unit wastage, an administrative discussion should focus on the use of high-level remote- controlled automated refrigerators in lieu of manual temperature indicator to reduce the expenditure and wastage of blood products.

Time-Driven, Activity-Based Cost Analysis of Pars Plana Vitrectomy in Rhegmatogenous Retinal Detachment at a Large Academic Center.

Purpose: To perform a time-driven, activity-based cost analysis of retinal detachment (RD) surgery and compare it with reimbursement rates. Methods: This economic analysis at a single academic institution used time-driven, activity-based costing methodology to determine the cost of rhegmatogenous RD repair with primary pars plana vitrectomy. A process flow map was created to highlight each surgical case's operative episodes, including clinical follow-ups. Time logs were obtained from the electronic health record for each operative phase and clinical follow-up. The overhead and anesthesia costs were collected from the institution's cost accounting system. The direct material and personnel costs were obtained from internal financial data. Results: Seventy-six cases that met the inclusion criteria were included in the cost analysis study. The time-driven, activity-based cost of RD was $6247.17, and the reimbursement was $5442.91. Therefore, each procedure had a net negative loss of $804.26. To break even, the average operation time would need to be reduced from the determined average of 90.49 minutes to 64.90 minutes. Conclusions: This study found that Medicare underestimates the true cost of RD surgery. Changes in referral patterns may be motivated by reimbursement rates lower than the cost of the procedure, which could ultimately affect patient access to care.

Analysis of production cost calculation using full costing method on selling price of Sogistudio MSMEs in Pasuruan

Cost of goods manufactured (COGS) is the direct and indirect costs incurred to improve an item so that it can be sold. Before determining the selling price, it is necessary to calculate the cost of goods produced. This descriptive qualitative research uses interview methods and literature studies to collect, analyze, and interpret data to obtain a deep understanding. This study aims to determine the importance of calculating the cost of production of t-shirt products at the Nobashi shrimp factory in Sogi Studio MSMEs using the full costing method. this research uses the full costing method analysis tool, where the definition of the full costing method is a method of determining the cost of production to take into account all elements of production costs into the cost of goods manufactured. The results of this study indicate that Sogi Studio MSMEs have made accurate calculations. Researchers classify production costs into three categories: raw material costs, direct labor costs, and factory overhead costs, which can be both variable and fixed costs

Industry clusters and macroeconomic (in)stability

Abstract While the competitive behavior of firms with regard to entry and exit activities serves as a driving force behind the business cycle, little attention has been paid to the issue of industry clusters when discussing belief-driven cyclical fluctuations. Faced with this deficiency, this study analyzes the possibility of the emergence of equilibrium indeterminacy from the perspective of industrial organization. By analyzing the effects of endogenous overhead costs in the market, this paper finds that belief-driven business cycle fluctuations are related to industry clusters. More specifically, a stronger spillover effect or a less pronounced congestion effect tends to increase the likelihood of local indeterminacy.

A study on the introduction of mixed payment compensation system through top-down cost information analysis in Korea

This study aims to identify the problems of the Korean health insurance fee system and to suggest a reasonable insurance fee construction alternative using the cost analysis data of hospitals. To this end, the characteristics of the medical fee payment system and hospital cost analysis were examined, and the cost data of one national public general hospital were used for the analysis. The cost allocation criteria were divided into labor costs, material costs, pharmaceutical costs, equipment costs, and overhead costs, and a top-down cost analysis was conducted. The analysis results showed that the cost was greater than the income in the case of outpatient and inpatient treatment performance, and the analysis results on the amount of physician workload showed that the relative value of physician workload calculated based on the cost was analyzed to require an increase of 1.52 times for hospitalization fees and 1.72 times for examination fees. The main factor affecting the cost compensation rate was that when the proportion of examination fees was high, the cost compensation level increased, while on the other hand, the cost compensation rate decreased as the proportion of physician labor costs increased or the length of stay increased. In order to resolve the ongoing complaints of medical service providers under the current fee-for-service system and secure the appropriateness of health insurance compensation rates, compensation for physician fees should be induced to realize the level of cost compensation through cost-based, per-service fee calculations, and the rationality of the payment compensation system can be secured by securing autonomy of providers through bundled fees for hospital costs and changing the payment method.

Leadership challenges in SMEs as a result of remote work due to COVID-19

Soon after the rapid spread of COVID-19, most of the organizations started to seriously consider the possibilities offered by remote working (teleworking/working from home). The leadership tries to get the best out of the employees through continuous support. The positive aspects of telecommuting have been (among others) the improvement of work productivity, the reduction of overhead costs and the reduction of commuting time and movement and the increase of the possibility of work/life balance. As the number of organizations and employees who have adopted telecommuting continues to grow, the benefits are beginning to show, both in organizations and in the personal lives of employees. This paper investigates employee satisfaction with telecommuting, in the Greek working context, through the collection of primary data and their statistical processing.

Nuclear dualism without extensive DNA elimination in the ciliate Loxodes magnus

Most eukaryotes have one nucleus and nuclear genome per cell. Ciliates have instead evolved distinct nuclei that coexist in each cell: a silent germline vs. transcriptionally active somatic nuclei. In the best-studied model species, both nuclei can divide asexually, but only germline nuclei undergo meiosis and karyogamy during sex. Thereafter, thousands of DNA segments, called internally eliminated sequences (IESs), are excised from copies of the germline genomes to produce the streamlined somatic genome. In Loxodes, however, somatic nuclei cannot divide but instead develop from germline copies even during asexual cell division, which would incur a huge overhead cost if genome editing was required. Here, we purified and sequenced both genomes in Loxodes magnus to see whether their nondividing somatic nuclei are associated with differences in genome architecture. Unlike in other ciliates studied to date, we did not find canonical germline-limited IESs, implying Loxodes does not extensively edit its genomes. Instead, both genomes appear large and equivalent, replete with retrotransposons and repetitive sequences, unlike the compact, gene-rich somatic genomes of other ciliates. Two other hallmarks of nuclear development in ciliates-domesticated DDE-family transposases and editing-associated small RNAs-were also not found. Thus, among the ciliates, Loxodes genomes most resemble those of conventional eukaryotes. Nonetheless, base modifications, histone marks, and nucleosome positioning of vegetative Loxodes nuclei are consistent with functional differentiation between actively transcribed somatic vs. inactive germline nuclei. Given their phylogenetic position, it is likely that editing was present in the ancestral ciliate but secondarily lost in the Loxodes lineage.

Avenues To Reduce Carbon Emission In Cement Fabrication To Acquire Carbon Credit

The cement industry accounts for roughly 8% of global carbon dioxide emission, and for every tonne of cement procured, a ton of carbon dioxide is released into the air. Cement industry is the backbone of global infrastructure development with no sign of slowing down, as such, it provides the most promising testbed for a carbon credit market to start up. Carbon credit functions as a conversion of money as payment to offset carbon dioxide emission, and can be acquired by reducing carbon emission or its greenhouse equivalents. This carbon credit can then be sold on the carbon market which provides financial incentive for companies to reduce their carbon emission. Acquiring carbon credit can be a viable capital gain strategy in developing nations due to their relatively low labor and overhead costs. This study aims to provide avenues to reduce carbon dioxide emission in cement fabrication as a way to acquire carbon credit for capital gain purposes to developing nations worldwide. This study uses literature review with a descriptive qualitative methodology, with data from relevant books and journals of renowned and reputable publishers online as validity. This study identified three promising avenues to reduce carbon dioxide emission in cement fabrication: alternative cement aggregate material fly ash and bottom ash, carbon capture and storage technology, and alternative fuel in cement fabrication. Three avenues provide pathways for players in the cement industry to adopt according to their capabilities in order to effectively reduce their carbon dioxide emission for acquiring carbon credit.

LB-CLAS: Lattice-based conditional privacy-preserving certificateless aggregate signature scheme for VANET

The rapid development of vehicular ad-hoc networks (VANETs) has brought great convenience to intelligent transportation, and the secure transmission of information in VANETs has become a serious problem. In addition, the protection of private information of vehicles is also a key issue. Aiming at the problem of how to guarantee the secure transmission of information in VANETs under the condition of satisfying security and privacy, we propose a lattice-based conditional privacy-preserving certificateless aggregate signature scheme (LB-CLAS) for VANETs. Instead of using Number Theory Research Unit (NTRU) lattices and discrete Gaussian sampling, the proposed LB-CLAS scheme is based on algebraic lattice. In addition, based on the module version of Small Integer Solution (MSIS) and module version of Learning With Error (MLWE) hard problems, we prove that the LB-CLAS scheme is existential unforgeability under adaptively chosen message attacks (EUF-CMA). Our LB-CLAS scheme employs individual signature verification in vehicle-to-vehicle (V2V) mode, while utilizing aggregate signatures and batch verification in vehicle-to-infrastructure (V2I) mode, with slightly differing transmission parameters between the two modes. Based on Dilithium, our LB-CLAS scheme solves the problem of high storage overhead and computational cost of existing schemes. The performance analysis shows that our LB-CLAS scheme is more efficient in terms of computation cost, storage overhead, and power consumption compared to existing schemes. Compared with existing schemes, our LB-CLAS scheme reduces the signature and verification overheads by more than 17.6% and 43.4%, respectively. Our LB-CLAS program also has significant advantages in batch verification. As the number of vehicles increases, our batch certification time cost is reduced by more than 90%. In addition, our LB-CLAS scheme has the smallest signature length, with a signature size that is 1X smaller than the most efficient existing scheme for the same level of security.

Outsourcing Practice Processes

In recent years we have witnessed the steady erosion of physicians’ incomes. Lately there has been a decrease in reimbursements and an increase in overhead costs, resulting in a further decrease in physicians’ incomes. Few options appear to be available, but raising our fees is not a viable alternative. However, we can identify ways to decrease overhead costs by becoming more efficient and productive without compromising patient care, patient satisfaction, online reputation management, and staff morale. This article discusses the concept of outsourcing various activities in the office, thus reducing overhead costs.