Search results for "cost accounting"
showing 10 items of 34 documents
Developments Around the Activity-Based Costing Method: A State-of-the Art Literature Review
2007
This paper analyzes the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in detail two of these features: The widening of the analysis perimeter and the relevant level of details to analyze the costs. Finally, we analyze several proposals: Customer-driven ABC, Inter-organizational Cost Management, Resource Consumption Accounting and Time-driven ABC.
Dynamics photovoltaic generators: Technical aspects and economical valuation
2010
The strategy adopted from many European nations and not, to entrust the electric energy production to differently energetic sources has determined an increment of the scientific research for the solar resource exploitation. These scientific community activities follows with attention from the entrepreneurial world have concentrated on the innovative techniques and methodologies of the source conversion, solar concentration and the direction's device optimization. This job focuses its attention on the simple application of solar-track device, based on consolidated technologies. The diffused application of these dispositive, could be, shortly, an important increment of electricity generation …
A statistic approach of cables ageing in MV lines on thermal and electrical combined stress
2006
The paper introduces a methodology that through a probabilistic characterisation of load for MV network, and implementing a life model for combined electric and thermal stresses, simulates the process of ageing of the insulating materials evaluating the expected life time of the cable. Such evaluation is necessary to the possibility of assuming less restrictive thermal overloading limits on electrical cables, with the consequential increase on reserve that cables could offer. A numerical example is reported to better explain the methodology
Thermodynamic-based cost allocation in low-temperature thermal grids in presence of distributed energy producers
2022
Thermal grids are well-established technologies that can cover the thermal demands of buildings in a more sustainable way. The lower operating temperature will allow not only for the integration of heat produced by thermal renewable energy sources but also for the storage of surplus electricity from the grid using power to heat technologies. To ensure a wider diffusion of this technology, it is important to propose a method for the cost allocation among producers connected to the grid. In this regard, this paper proposes Exergoeconomics as a possible solution. To show the capabilities of the method, some operating scenarios are compared for a cluster of five buildings in the tertiary sector…
On thermoeconomics of energy systems at variable load conditions: integrated optimization of plant design and operation
2007
Abstract Thermoeconomics has been assuming a growing role among the disciplines oriented to the analysis of energy systems, its different methodologies allowing solution of problems in the fields of cost accounting, plant design optimisation and diagnostic of malfunctions. However, the thermoeconomic methodologies as such are particularly appropriate to analyse large industrial systems at steady or quasi-steady operation, but they can be hardly applied to small to medium scale units operating in unsteady conditions to cover a variable energy demand. In this paper, the fundamentals of thermoeconomics for systems operated at variable load are discussed, examining the cost formation process an…
Exergy analysis and thermoeconomic cost accounting of a Combined Heat and Power steam cycle integrated with a Multi Effect Distillation-Thermal Vapou…
2017
Abstract 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 th…
Thermodynamic, Exergy, and Thermoeconomic analysis of Multiple Effect Distillation Processes
2018
Abstract Multiple effect distillation (MED) is nowadays the preferred technology for the construction of new plants based on thermal processes in the growing desalination market. MED technology, in fact, presents a number of advantages with respect to the more traditional multistage flash technology, among all the lower energy consumption achievable in MED plants. However, a large potential for improvement in terms of lowering production costs still exists, which stimulates further efforts on process optimization from companies and researchers involved in the field. Thermodynamic and exergy analysis provides useful insights regarding the identification of main inefficiencies and the margins…
ACCOUNTING OUTSOURCING SERVICES IN LATVIA: PROBLEMS AND POSSIBLE SOLUTIONS
2013
Accounting outsourcing services as a type of business started developing in 1990ies. In compliance to the requirements of laws and regulations, accounting could be organized at companies in two ways – accounting could be performed by hired employees or a company may use accounting services by concluding a contract with a legal or a physical person on fulfilling the accounting functions. The authors perform research on the development of accounting services in Latvia in the historical context, carry out the analysis of the market of accounting services, study the factors influencing the quality of accounting services and develop the possible solutions for the improvement of the quality of th…
Kapitāla augļi kā ražošanas izmaksa
1933
Saturs (nodaļas): I. Ievads. II. Vai kapitāla augļi ir izmaksas sastāvdaļa? III. Kapitāla augļi pašizmaksas un rezultātu aplēsēs. IV. Kapitāla augļu kā izmaksas sastāvdaļas aplēšana un grāmatošana. V. Slēdziens. Die Kapitalzinsen als Produktionskosten (Zusammenfassung)
Scope Oriented Thermoeconomic analysis of energy systems. Part II: Formation Structure of Optimality for robust design
2010
This paper represents the Part II of a paper in two parts. In Part I the fundamentals of Scope Oriented Thermoeconomics have been introduced, showing a scarce potential for the cost accounting of existing plants; in this Part II the same concepts are applied to the optimization of a small set of design variables for a vapour compression chiller. The method overcomes the limit of most conventional optimization techniques, which are usually based on hermetic algorithms not enabling the energy analyst to recognize all the margins for improvement. The Scope Oriented Thermoeconomic optimization allows us to disassemble the optimization process, thus recognizing the Formation Structure of Optimal…