This paper considers a simple model where a regulated firm must make sunk investments in long-lived assets in order to produce output, assets exhibit a known but arbitrary pattern of depreciation, there are constant returns to scale within each period, and the replacement cost of assets is...

Cross sectional cost-allocations (COSAC) (allocation of costs to different products or objects at the same time intervals) are routine accounting procedures for most organisations. However, the purpose and decision making usefulness of COSAC remains controversial. Does COSAC have meaningful...

Universities manage their administrative and financial operations traditionally by meansof cost centres in the form of faculties, departments and divisions. In these cost centresfinancial performance is purely measured by comparing actual expenses with drawn upbudgets. During performance...

One of the dilemmas that information systems (IS) decision-makers encounter is the identification of the often hidden costs associated with IS adoption, particularly since most of them are reported to be external to the traditional IS budget. The review of the IS literature has identified that...

Die vorliegende Arbeit behandelt drei Faktoren Kosten, Qualität und Zeit und deren Bedeutung für die strategische Ausrichtungen eines Unternehmens. Insbesondere bei der Betrachtung des Faktors Zeit wird deutlich, daß auch eine gleichzeitige Verfolgung von zwei oder von allen drei...

Many methods for highway cost allocation procedures have been adopted previously by all levels of government; local, state, and federal. However, they rarely address the issue of long span bridge allocation properly, simply treating these unique structures as the typical short span bridge. This...

University of Minnesota Ph.D. dissertation. August 2009. Major: Industrial Engineering. Advisor: Saif Benjaafar. 1 computer file (PDF); vi, 116 pages.

When actions by one agent force another to deviate from their agreements with a third, "victim" turns into "injurer" in the chain's subsequent steps. Should the chain's initiator be responsible only for the direct harm they cause or also bear some of the indirect losses they trigger? Through an...

Background: Achieving universal health coverage (UHC) is a global priority and a keystone element of the 2030 Sustainable Development Goals. However, COVID-19 is causing serious impacts on tax revenue and many countries are facing constraints to new investment in health. To advance UHC progress,...

Target costing is a well-established strategic cost management tool in theory and practice. The original target costing model implies independence of customer preferences resulting in additive utility functions for the customer-oriented optimization of cost structures. We argue that this...