... Various costs Fixed cost of production ($ ha-1) Depreciation Land and water Total cost of production ($ ha-1) Total cost of production ($ kg-1) Gross return ($ ha-1) Net return ($ ha-1) Benefit to cost ... gross and net returns and benefit to cost ratio were calculated using Eqs (5) - (9) The fixed and variable expenditures included in the cost of production were calculated in detail The variable cost ... highest fixed cost in large farms and lowest fixed cost in small farms (Table 4) The total cost of production in medium farms was found to be as low as 907.6 $ ha-1 Also, in small and large farms...
... public and private companies alike, increasing energy prices are driving up costs and decreasing their value added Successful, cost- effective investment into energy efficiency technologies and practices ... required to perform complex tasks, often improve product and data quality and consistency and optimize process operations Typically, energy andcost savings are around5% or more for many industrial ... kBtu/barrel and a payback of years or less (Burnett & Rolfe, 2001) Cleaning efficiency improvements An efficient bottle cleaning was installed by Brand Brewery (Wijlre, the Netherlands) In the Netherlands,...
... encourages and accepts the long-term existence and positive effects of the family, individual and private economies active in production and services; it guarantees the rights to property, to inherit and ... and expanded the scope of privatization to all non-strategic small and medium-sized SOEs It also required the agencies controlling SOEs such as ministries and people’s committees to select candidate ... stricter disclosure standards and scrutiny of their compliance with reporting obligations, and are required to produce and make available audited financial statements in a standard format on an...
... Switzerland, Société Suisse de Thanks to the growth in sales volume and a Ciment Portland was merged with “Holder- solid reduction of variable costs in clinker bank” Financière Glaris Ltd and Portland- ... Thanks to advantageous cost structure s and optimal customer service, they performed well in their markets The outstanding re sults of our subsidiarie s in Mexico and Costa Rica and the first-time ... French and Belgian markets and BUSINESS REVIEW EUROPE Switzerland time Total Group region Europe 154.0 +4.6 via Rook is also active in the concrete and Italy aggregates sectors in the Netherlands,...
... 13 2.2 CostEfficiency in Nonprofit and For-profit Hospitals 15 2.3 Team Agency andCostEfficiency 18 2.4 Monitoring andCostEfficiency 20 2.5 CostEfficiency in ... hospitals affect hospital costefficiency under payer-driven competition in the U.S in 1997?” Understanding the driver of hospital costefficiency is important for health care costcontainment policy ... input prices We can decompose costefficiency into technical efficiencyand allocative efficiency components Decomposing profit efficiency is even more exacting than cost 20 y denotes the output...
... xl, x2, x and x and output Y6) for service efficiency, and Combination (1) (inputs x 1, x 2, x and x 6, and output Y6) for service efficiency, and Combination (1) (inputs Xl, x 2, x 3, x and outputs ... Yolalan / Operating efficiencyandprofitability of bank branches 288 Model A) and 'the global leader' (DEA Model B) Moreover, the possible relationship between service efficiencyandprofitability ... Operating efficiencyandprofitability of bank branches Step 1: Find the efficiency reference set for each and every bank branch using the DEA Model A yielding the most favourable efficiency...
... technology reduce costs and allow for more detailed cost allocations D Cost allocation and costing systems: costs incurred in different parts of a company assigned, and then reassigned, for costing products, ... for allocating costs to cost objects Costs related to cost object cannot be traced in cost- effective way—indirect costs a Costs that cannot be traced must be allocated b Such costs often comprise ... Assign Exercise 14-17 and Problem 14-27 Use cost- benefit approach when designing and implementing cost- allocation systems a Cost of collecting data and educating managers about cost- allocation system...
... Lower layer of weir (cm) (cm) (cm) Akadama sand (5) Pit sand (40) Pit sand (45) Journal of Water and Environment Technology, Vol.3, No.2, 2005 water and Overflow water were measured by a flow ... in soil 200 400 Days 600 800 Removal efficiency For the purpose of evaluating pollutant removal efficiency, Gross Removal Efficiency (GRE) and Net Removal Efficiency (NRE) were defined as follows: ... content in pit sand The initial nitrogen content of Akadama sand in Tank A was higher than that of pit sand of Tank B The nitrogen content in both Tanks increased with time In both Tank A and B, the...
... the operation and performance of turbines, and can cause dangerous hydropneumatic effects, such as noise and vibrations 1.4 Draft tube and tailrace Another challenge is to understand the hydrodynamic ... contracting and gives rise to new flow separation and thus to energy losses The formed vortices, which detach and disintegrate towards downstream, cause valve and pipe vibrations and give rise ... hydrodynamic flow configuration and the design of special hydraulic structures and devices, such as control discharge structures and valves to control the flow behavior and regulate the pressure are...
... Planning and Controlling CHAPTER SUMMARY Cost accumulation andcost presentation are two dimensions of product costing Cost accumulation determines which costs are treated as product costs, whereas cost ... compare absorption and variable costing procedures and presentations The company employs standard costs for material, labor, and overhead Exhibit 11–3 gives the standard production costs per unit, ... absorption costing full costing 443 444 Part Planning and Controlling functional classification variable costing direct costing absorption costing method Under absorption costing, costs incurred...
... the benefits of budgeting? How would you prepare a cost/ benefit analysis for an automation system? Cost Control Stt English 01 What are some of cost- cutting steps you could take to reduce fleet ... determine the reason for the increase? What is the relationship between a cost accounting system and a budget? What benefits does a cost accounting system provide? You have been asked to recommend some ... you go about this? 11 12 13 Cost reduction is often associated with budget reductions What are some positive means of reducing costs? What are the factors involved in a cost/ benefit analysis? What...
... cannot reap and Realized Benefits and Costs Economic benefits and costs Environmental benefits and costs Security benefits and costs FIGURE 2-1 Matrix for assessing benefits and costs (2) some ... Benefits and Costs Economic benefits and costs Environmental benefits and costs Security benefits and costs FIGURE ES-1 Matrix for assessing benefits and costs • Environmental net benefits are ... shocks and the changes are made possible by technological advances stemming from R&D 3 EXECUTIVE SUMMARY Realized Benefits and Costs Options Benefits and Costs Knowledge Benefits and Costs Economic...
... ADRroach Mergers andCostEfficiency Mergers can potentially improve costefficiency by increasing scale efficiency, scope (product mix) efficiency, or X -efficiency (managerial efficiency) The ... increase profitability through increases in cost efficiency, profit efficiency, or market power in setting prices Studies of cost ratios andcostefficiency generally found that the potential for cost ... measured efficiency rank improvements Columns and of Table show the same pre- and post-merger efficiencyandprofitability ranks and changes in rank for merging banks with in lowest and highest...
... Development Costand Time Relationship: Performance and Schedule Input Values 66 6.3 Development Costand Time Relationship: Technical Risk and Maturity Input Values 69 6.4 Development Cost Results ... (1970); Anderson and Nelson (1972); Nelson and Timson (1974); Nelson (1977); Nelson et al (1979); and Birkler, Garfinkle, and Marks (1982) are RAND studies focused exclusively on jet engine costs ... engine costs are Nelson (1977) and Birkler, Garfinkle, and Marks (1982) This report updates those earlier studies by incorporating costand technical data on recent engine development and production...
... pollution costs etc What is the standard methodology? The efficiency benefit -cost analysis is based on the “with and without” approach Figure 1.1: The “With and Without” Approach to Cost- Benefit ... 5.1: The Efficiency Benefit -Cost Analysis Pricing Rule ITEM TO BE VALUED VALUED AT EQUILIBRIUM POINT ON A: DEMAND CURVE SUPPLY CURVE OUTPUT SATISFIES ADDITIONAL DEMAND SATISFIES EXISTING DEMAND FROM ... Price S P Ps Ss D Quantity/year Figure 5.8: Demand and Costs in the Electricity Industry $/unit Price, Cost D MC AC P Pm Q Output per year Figure 5.9: Demand For Labour by a Monopoly $/unit Wage WP...