Search results for "Activity-based Costing"
showing 10 items of 20 documents
Weighted Fuzzy Clustering for Online Detection of Application DDoS Attacks in Encrypted Network Traffic
2016
Distributed denial-of-service (DDoS) attacks are one of the most serious threats to today’s high-speed networks. These attacks can quickly incapacitate a targeted business, costing victims millions of dollars in lost revenue and productivity. In this paper, we present a novel method which allows us to timely detect application-layer DDoS attacks that utilize encrypted protocols by applying an anomaly-based approach to statistics extracted from network packets. The method involves construction of a model of normal user behavior with the help of weighted fuzzy clustering. The construction algorithm is self-adaptive and allows one to update the model every time when a new portion of network tr…
The cost of a school based mass treatment of schistosomiasis in Ugu District, KwaZulu Natal, South Africa in 2012.
2020
Introduction The Neglected Tropical Diseases Roadmap of the WHO set targets for potential elimination as a "public health problem" for the period 2012-2020 in multiple countries in Africa, with the aim of global elimination of schistosomiasis as a "public health problem" by 2025. Aim The purpose of the study was to estimate the cost from a provider's perspective of the Department of Health's Schistosomiasis Mass Drug Administration (MDA) in Ugu District, KwaZulu-Natal in 2012, with a view to project the costs for the entire KwaZulu Natal Province. Methods A total of 491 public schools and 16 independent schools in Ugu District, a predominantly rural district in KwaZulu-Natal with a total of…
A Generalized Framework for Optimal Sizing of Distributed Energy Resources in Micro-Grids Using an Indicator-Based Swarm Approach
2014
In this paper, a generalized double-shell framework for the optimal design of systems managed optimally according to different criteria is developed. Optimal design is traditionally carried out by means of minimum capital and management cost formulations and does not typically consider optimized operation. In this paper, the optimized multiobjective management is explicitly considered into the design formulation. The quality of each design solution is indeed defined by the evaluation of operational costs and capital costs. Besides, the assessment of the operational costs term is deduced by means of the solution of a multiobjective optimization problem. Each design solution is evaluated usin…
Cost Management for IT Activities: A Case Study in the IT Division of a French Bank Using Activity-Based Costing
2013
The costs of information technology (IT) activities have been increasing rapidly these recent years, due to the technological sophistication and more market-oriented strategies that complexify the value chains of the firms. Many of these expenses do not relate to individual products but are associated to customers, market segments and distribution channels. In this context, the companies try to understand the cost of selling their products and services. This is the reason why customer-driven and market-oriented cost management approaches have gained in popularity.In this paper, we review in a first part the strategic cost management stream and the way we can give a customer orientation to c…
Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach
2010
International audience; This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments to th…
A typology of cost accounting practices based on activity - based costing - a strategic cost management approach and a case study
2017
International audience; This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions. The research reviews these methods since the early stages of ABC. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. For all the methods examined, ABC is a starting point at least one important component. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. Factors of usefulness are considered in the paper. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting sys…
A Typology of Cost Accounting Practices Based on Activity-Based Costing – A Strategic Cost Management Approach and a Case Study
2018
This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions. The research reviews these methods since the early stages of ABC. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. For all the methods examined, ABC is a starting point at least one important component. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. Factors of usefulness are considered in the paper. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of …
A Typology of Cost Accounting Practices based on Activity-based Costing - A Strategic Cost Management Approach
2019
International audience; This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of the research is the Strategic Cost Management Theory from which emerges the ABC philosophy. The methodology applied is an academic and professional literature review. The typology des…
The Diffusion of the Activity-Based Costing Method: A Comparison between France and China
2011
In France, like in the USA, the Activity-based Costing method (ABC) was considered as a remedy for the crisis of management accounting. Now, the level of diffusion in France is as important as in the Anglo-Saxon countries. Not surprisingly, the ABC method is more developed in western countries than in China. Chinese scholars began to do researches on ABC in the 1990s and at the beginnings of the 21st century, we can observe some ABC implementations in Chinese manufacturing enterprises and then in the service industries. But, we can also find a similarity between the Chinese and French situations. In France, we have observed some resistances to the Anglo-Saxon way of manage firms and at the …
Zastosowanie metody TDABC do szacowania kosztów działań informacyjnych pośredników w obrocie nieruchomościami
2016
W niniejszej pracy do szacowania kosztów działań informacyjnych pośredników w obrocie nieruchomościami wykorzystano metodę TDABC. W celu przedstawienia i analizy działań informacyjnych posłużono się algorytmem w postaci schematu blokowego. W algorytmie tym zawarto charakterystykę zmiennych (tzw. nośników działań) oraz opisy działań informacyjnych realizowanych przez pośredników. Poszczególne opisy wzbogacono o zmienne mające bezpośredni wpływ na czas ich realizacji, a także średnie czasy ich wykonania. Czasy realizacji oszacowano na podstawie badań eksperymentalnych i ankietowych. Opracowane ogólne równanie czasowe dla dowolnego przebiegu procesu wynikającego z realizowanych czynności pośre…