Unit Cost Analysis Research Articles

Substitusi Tepung Kacang Koro Pedang (Canavalia ensiformis (L.) DC.) pada Pie Susu Ditinjau dari Sifat Organoleptik, Kandungan Gizi dan Unit Cost

An effort to reduce dependence on wheat flour is to use wheat flour made from local commodities. Koro bean flour can be used in making milk pies because it has a high nutritional content so that it can support community nutrition, and has a high economic value. The research method used is pure experiment. Organoleptic test data were analyzed using the K-Independent sample test (Kruskall-Wallis). If there is a difference, continue with Mann Whitney. The nutritional content data were analyzed using the Anova test while the Unit Cost data were analyzed descriptively. The results of the organoleptic test showed that there was a significant difference in the level of preference for the color, aroma, taste, and texture of the milk pie with the substitution of Jack bean flour. The results of the nutritional content test showed that the higher the substitution of koro bean flour, the higher the protein content. The result of unit cost analysis shows that the more substitutions of Jack bean flour, the higher the unit cost. The substitution of Jack Bean flour affects the organoleptic properties (color, aroma, taste, and texture), protein content of milk pie, and unit cost of milk pie. However, it has no effect on the energy, fat, and carbohydrate content of milk pie.

Moving away from the "unit cost". Predicting country-specific average cost curves of VMMC services accounting for variations in service delivery platforms in sub-Saharan Africa.

BackgroundOne critical element to optimize funding decisions involves the cost and efficiency implications of implementing alternative program components and configurations. Program planners, policy makers and funders alike are in need of relevant, strategic data and analyses to help them plan and implement effective and efficient programs. Contrary to widely accepted conceptions in both policy and academic arenas, average costs per service (so-called "unit costs") vary considerably across implementation settings and facilities. The objective of this work is twofold: 1) to estimate the variation of VMMC unit costs across service delivery platforms (SDP) in Sub-Saharan countries, and 2) to develop and validate a strategy to extrapolate unit costs to settings for which no data exists.MethodsWe identified high-quality VMMC cost studies through a literature review. Authors were contacted to request the facility-level datasets (primary data) underlying their results. We standardized the disparate datasets into an aggregated database which included 228 facilities in eight countries. We estimated multivariate models to assess the correlation between VMMC unit costs and scale, while simultaneously accounting for the influence of the SDP (which we defined as all possible combinations of type of facility, ownership, urbanicity, and country), on the unit cost variation. We defined SDP as any combination of such four characteristics. Finally, we extrapolated VMMC unit costs for all SDPs in 13 countries, including those not contained in our dataset.ResultsThe average unit cost was 73 USD (IQR: 28.3, 100.7). South Africa showed the highest within-country cost variation, as well as the highest mean unit cost (135 USD). Uganda and Namibia had minimal within-country cost variation, and Uganda had the lowest mean VMMC unit cost (22 USD). Our results showed evidence consistent with economies of scale. Private ownership and Hospitals were significant determinants of higher unit costs. By identifying key cost drivers, including country- and facility-level characteristics, as well as the effects of scale we developed econometric models to estimate unit cost curves for VMMC services in a variety of clinical and geographical settings.ConclusionWhile our study did not produce new empirical data, our results did increase by a tenfold the availability of unit costs estimates for 128 SDPs in 14 priority countries for VMMC. It is to our knowledge, the most comprehensive analysis of VMMC unit costs to date. Furthermore, we provide a proof of concept of the ability to generate predictive cost estimates for settings where empirical data does not exist.

Analysis of unit costs at the Polish international truck freight transport companies in 2019 - eastern markets

The article represents the next part of the periodical publications of the Department of Economic Research in the field of cost analysis of the Polish international freight transport companies. It summarises and makes comparative assessments of the average unit costs of these companies for the 2019 in relation to the results of the previous period. The survey involved carriers operating on the Eastern markets. The article presents the statistical characteristics of the entities surveyed, taking into account their size, determined based on the number of the fleet’s heavy goods vehicles operated. It also shows how, the average costs of one vehicle-kilometre (veh-km) of mileage for a truck above 12.0 Mg GVW, are shaped, according to the size of the companies and taking into account the destinations of transport. The generic costs structure of the companies examined, has also been analysed. Presented in the tabular and graphic form is the evolution of unit costs for both 2019 and the whole 2009-2019 period.

Unit cost analysis for road construction sustainability: A case study of national road in West Java Province, Indonesia

Cost estimation of road construction is required at the early stages of a project used to describe the process of predicting a project’s cost before construction through the tender process. Unit cost for road construction has a different characteristic for each area, this is caused by the component that forms unit cost is different in each area, starting from the material, equipment to human resources. The unit cost of road construction is affected by several factors, such as project location, whereas the distance to the project location can affect the transportation cost of equipment and material, other than that there is an external cost for each road project. This study describes the variants of unit cost between the estimated cost and actual (contractual) cost, based on collected data for 62 awarded road construction projects during the last 3 years especially for major items of work in West Java Province. The result describes that cost under-estimates are more implemented than cost over-estimates in national road construction projects. The variances of unit cost can be used by the government as a reference for estimating the cost item because the high accuracy of unit cost is crucial for completing the road projects.

Unit cost analysis of medical service in asia: A systematic review

Unit cost analysis of medical service in asia: A systematic review

ANALYSIS OF CONSTRUCTION MANAGEMENT OF KINDERFIELD SCHOOL CIREBON DEVELOPMENT PROJECT

Management of construction projects is becoming increasingly complex due to the many parties that interact in it and the increasingly high demands for quality of functions, comfort, security, aesthetics and sustainability. Therefore construction management is needed to ensure the efficiency and productivity of a construction project in meeting various expectations and requirements. Contruction management analysis on this building project of Kinderfield School include volume measurment, RAB, cost recapitulation and working/occupation unit cost analysis, with use CPM method (Critical Path Method) is a method in identificating a stripe or working item critically. CPM method solves the problem with retreat and forward measurement. From the weight measurment occupation based on Barchart analysis, Curva S and building PDM scedhule of Kinderfield School needs the times as long as 42 weeks with cost estimation Rp. 9,439,526,000,00.. Keyword: Barchart, Construction Management, CPM (Critical Path Method) , S-Curve .

Determining the Cost of Care for U.S. Healthcare Providers: A Hybrid Approach

Many US healthcare providers can’t easily calculate the cost of treating patients. They use simple calculations such as the cost-to-charge ratio (CCR) which Medicare uses for reimbursement purposes and the ratio-of-cost-to-charge (RCC) which allocates costs to patients based on revenue generated from revenue centers. Healthcare providers are unique, provide different services, and use different resources for treatments. A-one-size-fits-all costing system can’t work for all sizes and different specialty practices. Scholars suggested many costing methods that can be used in different healthcare practices, such as the unit cost analysis, the standard costing method, the gross-costing method, the chart of accounts, the resource-based relative value units (RBRVS), the step-down cost accounting (SDCA), and the activity-based costing (ABC). The purpose of this article is to recommend a costing method that can be easily learned and applied by different size healthcare providers. The proposed hybrid costing approach can help providers calculate the cost of care by capturing the cost of routine and standard exams, treatments, services, and procedures using the process costing system, and capture all other costs that are unique to each patient using the job order costing system. Adequately determining the cost of care will help healthcare leaders improve planning and budgeting for target income and achieve organizational efficiency and effectiveness.

Unit Cost Analysis for Health Academic and Operational Purposes

Background: Unit cost estimation is one of the key planning tasks of organisation in order to allocate resources to each activity properly. Therefore, this study was conducted applying top-down costing approach, for academic unit cost estimation.
 Objective: To estimate the unit costs using top-down allocation costing approach for academic and operational purposes of the Department of Clinical Epidemiology and Biostatistics (CEB) at Faculty of Medicine, Ramathibodi Hospital, Mahidol University.
 Methods: A cross-sectional study of the cost of CEB in fiscal year 2018 was retrieved. Direct and indirect costs were allocated to CEB based on 3 main missions (education, research, and academic services) considering staffs’ activities and time spent for each mission. Three cost per unit of measures (cost per student, cost per publication, and cost per research consultation) were estimated accordingly to these 3 main missions.
 Results: In the fiscal year 2018, direct and indirect costs were ฿15 178 761 and ฿737 496, respectively. As for staffs’ time spent for each mission activity, CEB mission costs were ฿6 807 282 for education (฿3 914 187 and ฿2 893 095 for MSc and PhD, respectively), ฿5 912 895 for research, and ฿2 186 280 for academic services.
 Conclusions: Unit cost should be estimated properly to minimise and optimally allocate resources to each activity. This study should be useful for other departments as a guideline for their cost management and resource planning.

Activity-based – risk breakdown structure as an initial stage in formulating OHS unit cost analysis in the construction project

Implementation of occupational health and safety in a construction project must be applied, referring to existing regulation. Previous research indicates that budget planning is one of the most basic aspects of OHS implementation problems in a construction project. Effective approach to formulating appropriate OHS cost models still needs further effort. This research tries to develop an activity based-risk breakdown structure as an initial stage in formulating the OHS unit analysis model based on the existing unit cost analysis model referring to Regulation of Ministry of Public Work and Human Settlement number 28/2016 about Unit Cost Analysis in Construction Project in Public Work Field. The methodology used in this research is archive analysis and expert judgment on activity based-risk breakdown structure analysis using HIRADC (hazard identification risk assessment determining and controlling) theory that attached to the workers and the project method used in each work unit. This research tries to deliver a simple job risk analysis method as an initial stage in formulating a reference for making a cost safety analysis formula in a construction project.

Reclaimed phosphorus commodity reserve from water resource recovery facilities—A strategic regional concept towards phosphorus recovery

Despite all the right reasons for phosphorus (P) recovery, many water resource recovery facilities (WRRFs), especially for small WRRFs, cannot afford to implement P recovery technologies. This work systematically evaluated cost impacts of recovering P into fertilizer form from 80 major WRRFs in the Chicagoland area. Using a 20-year present worth analysis, results indicate that it would cost US$21 billion for all 80 major WRRFs to recover P into struvite fertilizer form. Based on unit cost analysis ($ per kg P recovered), P recovery from biosolids is cost-prohibitive due to high energy demand. P recovery from sludge liquor is economically viable but only up to 30% of the influent P load can be recovered. P recovery from sludge ashes is comparable with P recovery from sludge liquor or de-facto P recovery by biosolids land application from a cost perspective but it has the highest P recovery potential (up to 90% of the influent P loads) and lessens the increasing concern of transferring emerging contaminants from biosolids to crops through land application. This leads to a novel approach of a centralized, regional P recovery facility where WRRFs of all sizes can “dispose” of their biosolids for incineration and that P can be recovered as calcium phosphate from the sludge ashes and stored in a monofill as a commodity reserve for future use. This paper proved that the concept of building a commodity P reserve through a centralized P recovery facility is economically justifiable for all WRRFs within the region.

Integrating Activity-Based Costing and Computer Simulation to Investigate Thailand-Malaysia Cross Border: A Case Study of Sadao Customs House

This research aims to study the cross border service between Thailand-Malaysia at Sadao Customs House, Songkhla, Thailand. Initial problem was stated as severe traffic jam at border and lots of trucks waiting for custom processes. With the purpose of investigating for solution, vital information such as cost of service was needed. Nevertheless; under the current costing system, it cannot lead to the improvement direction as it has not revealed the efficiency of resources consumption which are used to drive service activities. Also, it cannot indicate wastes or unproductive activities operating under the service. Hence this research proposed activity-based costing (ABC) and computer simulation as an integrated tool to investigate the cross border service in order to acquire service cost information which will be used for improvement stage. Results of study can be expressed in terms of cross border service unit cost and activities analysis.

Sustainable Concrete with Rice Husk Ash (RHA) for Marine Structures

In recent years, attention has focused on addressing the environmental problems caused by the use of construction materials, proposing to develop new environmentally friendly concrete; One of the alternatives that has emerged is to replace cement or aggregates with agricultural waste because its treatment is expensive and not very sustainable; This is the case of rice husk ash (RHA), the main agricultural residue resulting from this cereal, which represents an abundant production worldwide. Marine reinforced concrete structures are in constant exposure to the marine environment, so that their structural capacity and useful life are affected by the breakdown of aggregates, which cause a greater amount of free CaO and MgO in concrete mixtures, and the penetration of chloride ions, which destroy the passive layer of steel and produce cracks in the concrete that cause loss of load and structural damage. In this investigation, cylindrical specimens of conventional concrete and sustainable concrete with cement replacement percentages of 5%, 10% and 15% RHA have been developed. The results show that for a 5% RHA replacement, the compressive strength is greater than conventional concrete at an early age; the disintegration of the aggregates decreases, being for the fine of 9.86% and for the coarse aggregate of 4.34%, the penetrability of sulfate ions decreases as the percentage of RHA replacement increases, the permeability of conventional concrete is much greater with respect to RHA replacement concrete and, finally, the unit cost analysis per cubic meter of RHA concrete is less than conventional concrete

King Saud Medical City Intensive Care Unit: A critical and cost-focused appraisal

Intensive care unit (ICU) cost analysis has not been extensively addressed in the Kingdom of Saudi Arabia. We have implemented cost analysis (2015–2016) at the largest polyvalent ICU of the Kingdom (King Saud Medical City). Our block model analysis assimilated both modified Therapeutic Intervention Scoring System (TISS) and Omega scoring points to evaluate the overall cost; while, specific utilization elements were included in such as medication, procedural, laboratory, radiology, physiotherapy, nursing/physician, and overhead/other costs. The overall cost (Saudi Riyals [SAR]/ICU patient/day) averaged for TISS/Omega scores and adjusted for 2015–2016 inflation rates was approximately 23.269 (TISS: 167 points; Omega: 173 points generating predictive costs scores which were approximating the aforementioned score [R2 validated 0.91 and 0.90, respectively, all P

Energy cost analysis by hybrid power generation system

The article presents an analysis of unit cost of electricity generation in hybrid power generation system (HPGS). The analyzed hybrid system consists of a wind power, photovoltaic panels and energy storage electrolyzer – fuel cell. There have been shown the balance sheet equations describing the power flow in the analyzed hybrid system. The analysis was carried out for the six variants. Variant I – the source of electricity in the hybrid system is wind, variants II, III, IV, V – electricity is generated by wind turbines and solar panels, variant VI – the source of electricity in the hybrid system is only photovoltaic installation. The unit cost of electricity generation has been designated for: adopted customer profile, the values of intensity of solar radiation and wind speed for the above mentioned variants.

Unit cost analysis of medical services at different levels of health facilities of a township in Myanmar

Unit cost analysis of medical services at different levels of health facilities of a township in Myanmar

Unit Cost Analysis of Sectio Caesarea with Activity-Based Costing in Yogyakarta City Hospital

The selection of unit cost calculation method in hospital services is a challenge for hospitals. Errors in the selection of the calculation method will make a big difference in the final results of the total costs required after the service. Yogyakarta City Hospital still uses traditional methods of determining service rates. Design of this study is a qualitative study with a case study approach to the unit costs required for uncomplicated section Caesarea which is calculated using the activity-based costing method compared to the unit cost of section Caesarea calculated using traditional methods. The purposes are to know the differences between the two methods. The results of this study indicate the unit cost of uncomplicated section Caesarea using the ABC method is IDR 2,703,919. the action rate by the hospital is IDR. 3,051,000, greater than the ABC method. The difference obtained is Rp 347,081. The Conclusions is a positive difference between the unit cost of the ABC method and the hospital rate so it is necessary to evaluate the service rates in Yogyakarta City Hospital.

Governance Based on Cost Analysis: Unit Cost Analysis for Vocational Schools

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Governance Based on Cost Analysis (Unit Cost Analysis for Vocational Schools)

<p class="Abstract">This study aims to calculate unit cost to produce one middle-level vocational school graduate (in Indonesian terms known as "Sekolah Menengah Kejuruan” abbreviated as SMK). The calculation is required because operational grant funds (in Indonesian terms known as antuan Operasional Sekolah abbreviated as BOS) are distributed so far to the same extent in all areas of Indonesia and for all majors. This is most likely less than optimal because in fact there are very basic characteristics differences including; Economic capacity of each region, the cost standard for each region, and the type of department in the school. Based on this, the researcher assumed that cost analysis should be done by considering these things as a basis to provide BOS funds tailored to specific characteristics. The data to be analyzed in this research is North Sumatra province data. This research is conducted in two stages, which in this report only completed the first phase which is a survey in North Sumatra region. Stages of survey to obtain data which then analyzed with related data such as community income, learning outcomes through the value of national examinations, tuition fee, and conditions of learning facilities. The research is funded by the ministries of research, technology and higher education through competing grant schemes for fiscal year 2017 and 2018. The result of correlation analysis between the variables shows that there is a strong relationship between the average income with average tuition paid by the community and between average tuition paid by the community with Quality Level of Education Facilities. The result of correlation analysis also shows a moderate relationship between the average tuition with learning outcomes measured through average national exam and relationship between quality level of education facilities with average national exam. While the relationship between average income with average national exam does not have a strong relationship. The result of correlation analysis concludes that further research is required to calculate unit cost. The results of these calculations can be used as a recommendation for policy makers to evaluate the funding system boss funds to pay attention to the characteristics as mentioned above.</p>

Assessing health facility performance in Indonesia using the Pabón‐Lasso model and unit cost analysis of health services

Total health care costs have dramatically increased in Indonesia, and health facilities consume the largest share of health resources. This study aims to provide a better understanding of the characteristics of the best-performing health facilities. We use 4 national Indonesian datasets for 2011 and analysed 200 hospitals and 95 health centres. We first apply the Pabón-Lasso model to assess the relative performance of health facilities in terms of bed occupancy rate and the number of admissions per bed; the model gathers together health facilities into 4 sectors representing different levels of productivity. We then use a step-down costing method to estimate the cost per outpatient visit, inpatient, and bed days in hospitals and health centres. We combined both ratio analysis and applied bivariate and multivariate analyses to identify the predictors of the best-performing health facility; 37% of hospitals and 33% of health centres were located in the high-performing sector of the Pabón-Lasso model. The wide variation in unit costs across health facilities presented a basis for benchmarking and identifying relatively efficient units. Combining the unit cost analysis and Pabón-Lasso model, we find that health facility performance is affected by both internal (size and capacity, financing, type of patients, ownership, accreditation status, and staff availability) and external factors (economic status, population education level, location, and population density). Our study demonstrates that it is feasible to identify the best-performing health facilities and provides information about how to improve efficiency using simplistic methods.

Analysis Unit Cost In Mild Head Injury Patient With Activity Based Costing Method At The Hopital In Yogyakarta

Background: The system used by the government to payment of tariff claim to hospital is by using INA-CBG’s system ( Indonesian Case Based Groups ). The implementation of INA-CBG’s system by the government make hospitals need to analyze expenditure cost in patient treatment, and take effort to effectively reduce cost expended, one of those is by using clinical pathway. Panembahan Senopati Bantul hospital has never conducted a cost evaluation based on clinical pathway for mild head injury, only in the case of appendicitis has been evaluated based on clinical pathway and compared with INA-CBG tariff obtained positive difference, the costs incurred by Hospitals are lower compared to INA-CBG s tariff claims. One of the cost calculations in the hospital, by using analysis of unit cost. Research Objective: To analyzed the unit cost in mild head injury patient with Activity Based Costing method in Panembahan Senopati Bantul hospital. Method : This research did in Panembahan Senopati Bantul hospital. This research was kind of quantitative descriptive research . The subject of this research is chief financial officer, Surgical Specialist, Head of Ward Melati, pharmacy officer, medic record officer and mild head injury patient. Data analysis method used was Activity-Based Costing (ABC). Result : Unit cost calculation on inpatients with head injury diagnosis by Activity Based Costing method at Panembahan Senopati Bantul hospital obtained total cost as much Rp.2,301,989.30. Unit cost with ABC method got difference between unit cost with real cost according to policy applied in RSUD Panembahan Senopati Bantul with difference of cost equal to Rp. 84.357,70. Unit cost with ABC method got difference between unit cost with INA CBG’s tariff which set by the government with difference of cost equal to Rp.146.810,70. Conclusion: Unit cost in mild head injury patients with ABC method in Panembahan Senopati Bantul hospital obtained lower cost than the real cost and INA CBG's tariff. Keywords : Activity-Based Costing (ABC), Unit Cost , Mild head injury