Results 101 to 110 of about 2,930,487 (249)
Costing Strategies - Mini Lecture
, 2011 A mini-lecture which considers costing in an organisation. By the end of this session you should be able to: differentiate between fixed and variable costs and, understand break-even analysis.
EVOLUTION +4 more
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Changing in Costing Models from Traditional to Performance Focused Activity Based Costing (PFABC) [PDF]
, 2013 This article is aimed at studying changes in models and discussing and comparing the states of these changes and their advantages. Today, industry and occupation need a costing system to meet their own needs.
Kowsari, Fatemeh
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Advanced Engineering Materials, EarlyView.Scandium (Sc)‐doped AlCoCrFeMo HEA coatings are fabricated via flame spraying with 0.1, 0.3, and 0.5 wt% Sc additions. Among these, the HEA‐Sc0.3 coating exhibits the highest corrosion resistance, indicated by a more positive corrosion potential and lower current density.
Pankaj Kumar +7 more
wiley +1 more source
Vendor selection and evaluation : an activity based costing appoach. [PDF]
In this paper we propose an Activity Based Costing approach for vendor selection and evaluation. This system allows us to compute total costs caused by a supplier in a firm's production process, thereby increasing the objectivity in the selection process.
Konings, Joep, Roodhooft, Filip
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Cost Measurement in Laparoscopic Surgery: Results from an Activity-Based Costing Application [PDF]
Activity Based Costing (ABC) techniques are designed to support advanced cost analysis in different organizations. Centred on organization activities and processes, it provides more accurate cost information on cost objects using appropriate cost drivers
Cinquini, Lino +3 more
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A Practical Noise2Noise Denoising Pipeline for High‐Throughput Raman Spectroscopy
Advanced Engineering Materials, EarlyView.A lightweight and reproducible denoising pipeline for high‐throughput Raman spectroscopy is introduced, based on a 1D convolutional autoencoder trained with a Noise2Noise strategy. Using only repeated short‐exposure acquisitions, the method suppresses stochastic noise without reference spectra, enabling reliable spectral reconstruction while preserving
David Martin‐Calle +5 more
wiley +1 more source
The activity-based costing method developments: state-of-the art and case study [PDF]
This paper analyses 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.
Grégory Wegmann, Nozile Stephen
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Costing government outputs: an assessment of activity based costing
, 2014 This research investigates the application of activity-based costing (ABC) practices for achieving an outcomes based performance management (OBPM) in an Australian State Government.
Hampson, Veronica +2 more
core +1 more source
New AI‐Assisted Approach for Expanding the Solution Space: Application to Lattice Structure Design
Advanced Engineering Materials, EarlyView.This work introduces an innovative framework for designing structured materials by ex panding the design space through reparameterization of qualitative variables into continuous structural descriptors. Combined with machine‐learning‐based prediction and multi‐objective optimization, the approach enables the discovery of novel lattice architectures ...
G. H. Gahimbare +5 more
wiley +1 more source
Advanced Engineering Materials, EarlyView.The OntOMat ontology establishes a structured framework for polymer matrix fiber reinforced composite materials, integrating manufacturing processes, characterization methods, and multiscale design through the VDI/VDE 3682 formalized process description standard.
Nicolas Christ +19 more
wiley +1 more source