Com a evolução da contabilidade de custos a mesma tornou-se uma dessas ferramentas que contribui para a continuidade da empresa, pois fornece informações que tem por finalidade auxiliar na tomada de ...decisão. Considerando esses aspectos esse estudo teve como objetivo averiguar o uso da contabilidade de custos como ferramenta gerencial em uma Indústria de tempero da cidade de Pau dos Ferros/RN. Para o alcance do objetivo e desenvolvimento do trabalho foi realizada uma pesquisa de campo, onde foi aplicado um questionário formado de 12 questões fechadas e abertas a gerente financeira da Indústria de temperos da cidade de Pau dos Ferros/RN, a fim de conhecer se essa empresa usa a contabilidade de custos em sua gestão. Os resultados da pesquisa mostraram que a empresa estudada utiliza a contabilidade de custos e considera a mesma como uma ferramenta gerencial para auxiliar o gestor na tomada de decisão.
This research is meant to find out the effects of working capital, cash turnover, and cash flow on the current ratio of manufacture companies which are listed in Indonesia Stock Exchange (IDX) in ...2013-2016 periods both simultaneous and partial and to find out which one of these independent variables that significant effects to the current ratio of manufacture companies which are listed in Indonesia Stock Exchange. Research data tested with testing classical assumptions and use multiple linear regression analysis. The results showed that the variable working capital has positive and significant effects, cash turnover and cash flow have negative and significant effects on the current ratio in manufacturing companies which are listed in the Indonesian capital market in the 2013-2016 periods.
Material Flow Cost Accounting (MFCA) is a new cost accounting method which enables the identification of improvement opportunities in terms of material consumption and accrual of costs. Until now, no ...meta‐analysis concerning MFCA has been undertaken. 73 case studies about MFCA use in companies have been analyzed and synthesized in order to determine the effects and drawbacks experienced by these companies when implementing and applying MFCA. The focus of the case studies was MFCA, although, the reported effects cover a broad spectrum. By comparing and synthesizing over 700 statements in the case studies, a clear picture of the experiences reported by companies after having applied MFCA is presented. Whilst the majority of the case studies describe positive effects of MFCA, the reader must consider the described effects with caution, as the insights provided are the best that can be achieved given the limited availability of data. This research may be helpful in practice when considering whether to use MFCA, and in theory as a basis for further research due to its rich description of aspects of the application of MFCA in practice.
Strategic decision-making in uncertain and adversarial environments is crucial for the security of modern systems and infrastructures. A salient feature of many optimal decision-making policies is a ...level of unpredictability, or randomness, which helps to keep an adversary uncertain about the system's defensive strategies. This paper seeks to explore decision-making policies on the other end of the spectrum - namely, whether there are benefits in revealing one's strategic intentions to an opponent before engaging in competition. We study these scenarios in a well-studied model of competitive resource allocation problem known as General Lotto games. In the classic formulation, two competing players simultaneously allocate their assets to a set of battlefields, and the resulting payoffs are derived in a zero-sum fashion. Here, we consider a three-stage extension where one of the players has the option to publicly pre-commit assets in a binding fashion to battlefields before play begins. In response, the opponent decides which of these battlefields to secure (or abandon) by matching the pre-commitment with its own assets. They then engage in a General Lotto game over the remaining set of battlefields. Interestingly, this paper highlights many scenarios where strategically revealing intentions in this fashion can actually significantly improve one's payoff. Thus, we show pre-commitments can serve as alternate decision-making policies that contrast with conventional policies where randomness is the central component of strategy in adversarial environments.
Accounting rules, through their interactions with capital regulations, affect financial institutions' trading behavior. The insurance industry provides a laboratory to explore these interactions: ...life insurers have greater flexibility than property and casualty insurers to hold speculative-grade assets at historical cost, and the degree to which life insurers recognize market values differs across U.S. states. During the financial crisis, insurers facing a lesser degree of market value recognition are less likely to sell downgraded asset-backed securities. To improve their capital positions, these insurers disproportionately resort to gains trading, selectively selling otherwise unrelated bonds with high unrealized gains, transmitting shocks across markets.
Large-scale storage of hydrogen Andersson, Joakim; Grönkvist, Stefan
International journal of hydrogen energy,
05/2019, Letnik:
44, Številka:
23
Journal Article
Recenzirano
Odprti dostop
The large-scale storage of hydrogen plays a fundamental role in a potential future hydrogen economy. Although the storage of gaseous hydrogen in salt caverns already is used on a full industrial ...scale, the approach is not applicable in all regions due to varying geological conditions. Therefore, other storage methods are necessary. In this article, options for the large-scale storage of hydrogen are reviewed and compared based on fundamental thermodynamic and engineering aspects. The application of certain storage technologies, such as liquid hydrogen, methanol, ammonia, and dibenzyltoluene, is found to be advantageous in terms of storage density, cost of storage, and safety. The variable costs for these high-density storage technologies are largely associated with a high electricity demand for the storage process or with a high heat demand for the hydrogen release process. If hydrogen is produced via electrolysis and stored during times of low electricity prices in an industrial setting, these variable costs may be tolerable.
Display omitted
•There are several viable options for the large-scale storage of hydrogen.•Context affects the optimal choice of hydrogen storage technology.•Chemical hydrides, such as ammonia and methanol, store hydrogen at high density.•Operational expenditure of liquefaction similar to use of chemical hydrides.
•We consider a serial inventory system with fixed-interval ordering.•An approach is developed to continuously evaluate system inventory-related costs.•End-of-period cost accounting shows significant ...inefficiency.•Inefficiency of end-of-period cost accounting decreases with system stages.•Discrete-time cost accounting does not provide significant advantage.
For reasons of mathematical tractability and historic convention, previous studies on periodic-review inventory control policies under uncertainty have typically accounted inventory related costs at the end of each review period. Inventory holding and shortage costs in reality, however, often accrue continuously in time. Given this discrepancy, it is necessary to understand the impact of end-of-period cost accounting. We address this issue for serial inventory systems adopting fixed-interval ordering in this paper. Our contribution is two-fold. First, we develop a model to evaluate and optimize a serial inventory system where inventory holding and shortage costs accrue continuously in time. This model includes discrete-time cost accounting that evaluates inventory holding and shortage costs at a single or multiple discrete points in a reorder interval as a special case. Second, we assess the effect of applying discrete-time cost accounting when inventory holding and shortage costs actually accrue continuously in time. We make three observations. First, for single-stage systems, end-of-period cost accounting generally results in very significant cost inefficiency and this cost inefficiency is bounded below by the ratio of inventory holding cost to backordering cost asymptotically as the reorder interval increases. Second, for multiple-stage systems, the cost inefficiency of end-of-period cost accounting decreases with the number of stages but is still significant for a typical serial system. Finally, extending cost accounting from the end to multiple discrete points in a reorder interval does not provide a significant modelling and computational advantage as compared to our continuous-time cost accounting model.
•A Combined Heat and Power plant coupled with Multiple Effect Distillation is examined.•An innovative productive structure is proposed for thermoeconomic cost accounting.•Exergetic and exergoeconomic ...costs are calculated for all the material streams.•The concentrated brine is alternatively considered a residue to be disposed or a resource to be exploited.•Reverse Electrodyalisis is adopted for exergy recovery from the concentrated brine.
In this paper an exergy analysis and thermoeconomic cost accounting of a Combined Heat and Power steam cycle integrated with Multi Effect Distillation-Thermal Vapour Compression plant is performed; the goal of the study is to show how these methodologies provide a rational criterion to allocate production costs on electricity and freshwater in such a dual purpose system. After a brief overview on the methodology and a description of reference plant, exergy analysis is carried out to calculate exergy flows and exergy efficiencies at component level. A detailed description of the adopted thermoeconomic model is given. In a first scenario, cost accounting is performed assuming that the concentrated brine is disposed back to sea, thus being its exergy content definitively wasted; furthermore, a sensitivity analysis is carried out in order to assess the changes in the unit cost of electricity and freshwater with several design and operation parameters. In a second scenario, conversely, part of brine exergy is used in a Reverse Electrodialysis unit to produce further electricity. In both cases results show that high unit costs are obtained for the material streams or energy flows which involve major exergy destruction along their production process, particularly freshwater in the former configuration and Reverse Electrodialysis electric output in the latter one.
PDF
