Results 91 to 100 of about 11,179 (269)

Implementasi Penentuan Harga Pokok Produksi dengan Metode Full Costing dan Activity Based Costing di UMKM Pabrik Krupuk Poli UD. Bhakti Rantani Sumenep

open access: yesJurnal Multidisiplin Ibrahimy
Not a few MSMEs use traditional methods in determining product prices, so that the profits achieved are felt to have not met the aspect of justice. What they express is that the important thing is not to lose.
Nihayatut Tasliyah   +2 more
doaj   +1 more source

Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries?

open access: yesEvidence Based Library and Information Practice, 2011
Objective – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC) and “time-driven activity-based costing” (TDABC), focusing on the strengths and weaknesses of ...
Kate-Riin Kont, Signe Jantson
doaj   +1 more source

A Workflow to Accelerate Microstructure‐Sensitive Fatigue Life Predictions

open access: yesAdvanced Engineering Materials, EarlyView.
This study introduces a workflow to accelerate predictions of microstructure‐sensitive fatigue life. Results from frameworks with varying levels of simplification are benchmarked against published reference results. The analysis reveals a trade‐off between accuracy and model complexity, offering researchers a practical guide for selecting the optimal ...
Luca Loiodice   +2 more
wiley   +1 more source

How Traditional Costing Methods Hinder the Development of Modular Product Architectures

open access: yesApplied Sciences
This study investigates how traditional costing methods hinder the development of modular product architectures. A structured literature review identifies the gap between Management Accounting (MA) and Innovation and Operations Management (IOM ...
Morten Nørgaard   +3 more
doaj   +1 more source

Evaluating the Use of the Activity Based Costing Method in the Construction Industry in the V4 Countries

open access: yesInternational Journal of Industrial Engineering and Management, 2019
This paper evaluates the situation regarding the use of the Activity Based Costing calculation method in the sphere of industry construction in the V4 countries at the present time.
Lenka Hudáková Stašová
doaj   +1 more source

Advancing Research on Biomaterials and Biological Materials with Scanning Electron Microscopy under Environmental and Low Vacuum Conditions

open access: yesAdvanced Engineering Materials, EarlyView.
Herein, environmental scanning electron microscopy (ESEM) is discussed as a powerful extension of conventional SEM for life sciences. By combining high‐resolution imaging with variable pressure and humidity, ESEM allows the analysis of untreated biological materials, supports in situ monitoring of hydration‐driven changes, and advances the functional ...
Jendrian Riedel   +6 more
wiley   +1 more source

Interaction between Molten Al‐Killed Mn–B Steel and Carbon‐Bonded MgO Refractories Based on Recyclates

open access: yesAdvanced Engineering Materials, EarlyView.
High‐temperature interactions between low‐sulfur Al‐killed Mn–B steel and MgO–C refractories (0 and 50 wt% recyclates) are studied via finger immersion tests (1600 °C). Surface‐active elements influence infiltration. MgO/CaS layer forms, along with spinel and calcium silicate.
Matheus Roberto Bellé   +5 more
wiley   +1 more source

Laser Metal Powder Deposition of Titanium Microalloyed HSLA Steel FeC0.12Si0.25Mn1.3

open access: yesAdvanced Engineering Materials, EarlyView.
This study investigates the additive manufacturing of titanium‐doped high‐strength low‐alloy (HSLA) steel via laser metal deposition. It reveals distinct process‐structure relationships for elemental powder blends compared to prealloyed feedstocks.
Olaf Stelling   +2 more
wiley   +1 more source

Piezoresistive Monitoring of Carbon Nanomaterial‐Reinforced Epoxy Composites Under Cyclic and Fatigue Loading: A Review

open access: yesAdvanced Engineering Materials, EarlyView.
Carbon nanomaterial‐reinforced epoxy composites exhibit pronounced piezoresistive behavior, enabling intrinsic damage sensing under cyclic and fatigue loading. This review critically compares carbon nanotube and graphene systems, correlating filler content, percolation threshold, and gauge factor with sensing stability and damage evolution.
J. M. Parente   +3 more
wiley   +1 more source

Nanoindentation Criteria for Combinatorial Thin Film Libraries

open access: yesAdvanced Engineering Materials, EarlyView.
Thin‐film material libraries are compositional spreads used for screening composition‐structure‐property relationships. Nanoindentation is often used to characterize mechanical behavior across these systems, however variations in methodology are widespread.
Andre Bohn, Adie Alwen, Andrea M. Hodge
wiley   +1 more source

Home - About - Disclaimer - Privacy