Activity-based costing

Abstract: Reports an examination of the management’s, staff’s and operators’ attitudes to and awareness of the concept of quality costing in the division of a small‐ to medium‐sized enterprise (SME) manufacturing precision components for the aerospace industry Despite a previous but unsuccessful quality costing initiative, it was found that some confusion exists, at all levels of the organisational hierarchy, over the terms used in quality costing With respect to the perception of the scale of quality costs in the company, senior management believed them to be higher than both line managers and operators, while operators viewed them to be lower than line managers It is also pointed out that line managers and operators were likely to be more honest about their lack of knowledge than were management

Abstract: 2-level THE BOTTOM LINE. EPA'S Effort: The Cost of Clean Air and Water. Businesses and Air Pollution Control. Census' Survey. "Hybrid" National Control Cost Estimates. References. EXPLORING COST ENGINEERING. Cost Terminology. Total Capital Investment. Total Annual Cost. Measures of Merit. Types of Cost Estimates. References. AT THE DRAWING BOARD: AN ESTIMATING METHODOLOGY. Collect, Convert, Contain, Or Prevent? Step 1: Getting to Know the Emission Source. Step 2: Selecting and Configuring the Control Equipment. Step 3: Equipment Sizing. Step 4: Estimating the Control System Costs. Sources of Cost Information. Analyzing Cost Data. Displaying Cost Data. Retrofit Costs. References. ADD-ON CONTROLS I: AUXILIARY EQUIPMENT. Fans. Description. Sizing Procedure. Costing Procedure. Ductwork. Description. Sizing Procedure. Costing Procedure. Stacks. Description. Sizing Procedure. Costing Procedure. Cyclones. Description. Sizing Procedure. Costing Procedure. Rotary Air Locks and Screw Conveyors. Description and Sizing Procedure. Costing Procedure. Hoods. Description. Sizing Procedure. Costing Procedure. Buildings. Description. Sizing Procedure. Costing Procedure. References. ADD-ON CONTROLS II: PARTICULATE AND CONTROL DEVICES. Fabric Filters. Description. Sizing Procedure. Costing Procedure. Electrostatic Precipitators. Description. Sizing Procedure. Costing Procedure. Wet Scrubbers. Description. Sizing Procedure. Costing Procedure. References. ADD-ON CONTROLS III: GASEOUS CONTROL DEVICES. Incinerators. Description. Sizing Procedure. Costing Procedure. Carbon Adsorbers. Description. Sizing Procedure. Costing Procedure. Refrigerated Condensers. Description. Sizing Procedure. Costing Procedure. Flares. Description. Sizing Procedure. Costing Procedure. References. A POTPOURRI OF CONTROL COSTS. Wet Dust Suppression Systems (WDS). Description and Design Considerations. Costing Procedure. Coal Cleaning. Description. Costing Procedure. Flue Gas Desulfurization Systems. "Throwaway" FGD Systems. Regenerable FGD Systems. Costs for these FGD Processes. Soil Biofilters. References. ESCALATING COSTS. Escalation Indices: What, Why, and How? Some Useful Cost Indices. Chemical Engineering Plant (CEP) Index. Marshall and Swift (M & S) Equipment Cost Index. Producer Price Index. Other Indices in Brief. Equipment Cost Indices Compared. Escalating Aggregated Control Costs. Using Indices to Project Costs. References. APPENDIX A: DEPRECIATION AND THE 1986 TAX REFORM ACT. APPENDIX B: NOMENCLATURE. INDEX.

Abstract: New Public Management reforms are aimed at improving effectiveness and efficiency of performance by a great variety of different organisational, managerial and accounting reforms. In the last decade, a great number of the 572 Dutch municipalities have been implementing some NPM reforms, most notably decentralisation of responsibilities to lower organisational levels and restructuring of the budget and financial reports into a product based format. This study comprises a survey among 114 municipalities to assess the relationship between NPM reforms and municipalities' decisions on costing and pricing of their services. As expected, decentralised municipalities monitor more strictly the degree in which costs are covered by revenues. Moreover, municipalities applying product budgeting systems use more sophisticated cost accounting methods in calculating full product costs of services. Given the fact that decentralisation may help municipalities to make operational managers more accountable for performance and that product budgeting systems enhance cost consciousness among municipal managers, we expect NPM measures to contribute to lower prices for services rendered to citizens. The results show that the two NPM measures do not have any relation with price setting for garbage collection. However, the NPM decentralisation measure is significantly related to higher prices for contracting marriages. In this paper we try to come up with some alternative explanations for these unexpected findings.