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Cost Management (cost + management)

Distribution by Scientific Domains

Business, Economics, Finance and Accounting	40%
Engineering	20%

Selected Abstracts

Vorgehensmodell zur Abbildung und Analyse des Lebenszykluserfolges von Werkstoffen , Konzeption und beispielhafte Veranschaulichung.

MATERIALWISSENSCHAFT UND WERKSTOFFTECHNIK, Issue 6 2010
Modeling approach for the life cycle profit of materials, case study, conceptual design
Life Cycle Costs; Life Cycle Profit; Modeling Approach; Cost Management Abstract Eine langfristig erfolgreiche Entwicklung, Herstellung und Verwendung von (neuen) Werkstoffen setzt voraus, dass die daran beteiligten, auf wirtschaftlichen Erfolg angewiesenen Unternehmen mit diesen Werkstoffen einen positiven monetären Lebenszykluserfolg erzielen. Die Ermittlung eines solchen Lebenszykluserfolgs ist allerdings eine komplexe Aufgabenstellung, wird dieser doch durch eine Vielzahl verschiedenartiger unternehmensexterner und -interner Größen beeinflusst. Gerade bei derartigen komplexen Problemstellungen bietet es sich an, Vorgehensmodelle für eine systematische und strukturierte Problemanalyse und -zerlegung sowie die darauf basierende Bildung und Auswertung von monetären Lebenszyklusmodellen zu nutzen. Im vorliegenden Beitrag soll daher ein Vorgehensmodell zur Ermittlung und Analyse des Lebenszykluserfolgs von Werkstoffen zunächst konzipiert und anschließend anhand eines Fallbeispiels veranschaulicht werden. Long-term successful development, production and use of (new) materials presuppose that involved companies achieve a positive monetary life cycle benefit with these materials. However, the appraisal of this life cycle profit is a demanding task, since the profit is influenced by a huge number of different internal and external variables. Especially in case of such complex problems procedure models can support the systematic and structured analysis and decomposition of the problems as well as the creation and evaluation of monetary life cycle models basing on that. Therefore, this paper offers a suitable modeling approach for the life cycle profit of materials, which is illustrated by a case study. [source]

Target Costing für Werkstoffe , Potenziale und Methodik

MATERIALWISSENSCHAFT UND WERKSTOFFTECHNIK, Issue 7 2009
U. Götze
Target Costing; Materials; Cost Management Abstract Das Target Costing , in der Betriebswirtschaftslehre ein Standardinstrument des Kostenmanagement , findet in der wirtschaftlich orientierten Literatur zu den Werkstoffwissenschaften bisher kaum Erwähnung. Dabei bestehen auch für die Entwickler, Hersteller oder Verwender von Werkstoffen große Potentiale im Hinblick auf die Sicherung bzw. Verbesserung der Wirtschaftlichkeit. Daran setzt der vorliegende Beitrag an. In diesem werden zunächst diese Potentiale eines werkstoffbezogenen Target Costing herausgearbeitet. Dann wird aufgezeigt, wie die allgemeine Methodik des Target Costing aus der Sicht von Werkstoffverwendern einerseits und Werkstoffentwicklern/-herstellern andererseits zu modifizieren ist, um den Besonderheiten von Werkstoffen gerecht zu werden. Target Costing for Materials , Potentialities and Methodology Target Costing is a standard instrument of cost management in business administration, but hardly mentioned in the economic oriented literature on material sciences. Nevertheless there are high potentialities for developers, producers, or users of materials regarding the improvement of efficiency. Therefore, this article will present these potentialities of a material oriented Target Costing. Besides, the general methodology of Target Costing will be modified to meet the specifics of materials from the perspectives of users of materials on the one hand and developers respectively producers of materials on the other. [source]

LCC,The economic pillar of sustainability: Methodology and application to wastewater treatment

ENVIRONMENTAL PROGRESS & SUSTAINABLE ENERGY, Issue 4 2003
Gerald Rebitzer
Industrial applications of supply chain cost management, along with life cycle costing of goods and services, are increasing. Several industrial sectors, in particular the automotive, electronics, and primary materials, have engaged in programs to coordinate upstream and downstream activities to reduce environmental burdens. At the same time, there is an increasing need to pass on information on product, material, and energy flows along the supply chain, as well as to provide data on the use and end-of-life phases of goods and services. Therefore, methods to analyze, assess, and manage these flows, from an economic as well as an environmental perspective, are of essential importance, particularly in established large-scale industries where suppliers are increasingly challenged to provide comprehensive cost and environmental information. In this context, a life cycle costing analysis (LCC), conducted as part of life cycle management activities, can provide important opportunities. Therefore, this paper focuses on a life cycle assessment (LCA)-based LCC method, which utilizes an LCA model as a basis for cost estimations in product development and planning. A case study on life cycle costing of wastewater treatment illustrates the practical use and benefits of the method. [source]

Cost-effectiveness of blood programmes , the Asia Pacific Blood Network perspective

ISBT SCIENCE SERIES: THE INTERNATIONAL JOURNAL OF INTRACELLULAR TRANSPORT, Issue n2 2009
C.-K. Lin
Globally, cost management of blood programs is seen as a critical strategic issue. This needs to be balanced with other strategic priorities, including sustainability of the blood system and provision of sufficient, safe and appropriate products and services for patient care. Asia Pacific blood services seek improvement in cost efficiencies through both local initiatives, and through partnering with other countries via international networks such as the Asia Pacific Blood Network (APBN). Through the APBN, blood services participate in 2 key areas that have the potential to yield improved cost efficiencies. These are a.,Comparison of Practice b.,Knowledge Exchange This paper outlines the way in which the APBN members have utilised these opportunities to identify and understand internal and external cost drivers and through this, help address challenges. Cost data is less useful in effecting change than measures of operational efficiency, as well as utilisation and wastage rates. Some common tools and approaches will be discussed, although it is recognized that for each country with its unique set of stakeholders, geography, and socio-political, legal, regulatory and economic parameters, the decisions made may well be quite different but appropriate for the local context. [source]

How the nanotechnology revolution will affect cost management

JOURNAL OF CORPORATE ACCOUNTING & FINANCE, Issue 3 2006
Saurav Dutta
Nanotechnology,the application of research about objects at the molecular level,holds the promise of transforming the processes used to produce goods, revolutionizing whole industries, and transforming society as a whole. This article explores the cost management and corporate financial implications of this coming revolution. © 2006 Wiley Periodicals, Inc. [source]

The cost management edge for financial services

JOURNAL OF CORPORATE ACCOUNTING & FINANCE, Issue 3 2005
Ashish Garg
Holding down costs has long been a corporate objective, yet companies continue to struggle to find ways to generate better-quality information,either with the help of, or sometimes in spite of, the cost management tools already in place. But as a best-practices survey shows, cost management,when executed effectively,can be a key contributor to strategic goals. © 2005 Wiley Periodicals, Inc. [source]

Target Costing für Werkstoffe , Potenziale und Methodik

The Architecture Improvement Method: cost management and systemic learning about strategic product architectures

R & D MANAGEMENT, Issue 5 2007
Petra C. De Weerd-Nederhof
The architecture improvement method (AIM) is a method for multidisciplinary product architecture improvement, addressing uncertainty and complexity and incorporating feedback loops, facilitating trade-off decision making during the architecture creation process. The research reported in this paper demonstrates the ability of the AIM to contribute to cost management and systemic learning in the creation of strategic product architectures, throughout the entire product life cycle. Application of the method in five case studies within two divisions of Royal Philips Electronics shows that in cases of medium uncertainty, substantial cost management benefits can be achieved and that the AIM facilitates systemic learning through the accumulation of architectural competence, thus facilitating organizational memory. [source]

Nutzungskosten: DIN 18960-2008 , Leistungsfähige Grundlage für die zielorientierte Planung der Lebenszykluskosten

BAUTECHNIK, Issue 7 2008
Udo Blecken em.
Die DIN 18960 , Nutzungskosten im Hochbau , ist in überarbeiteter Form im Februar 2008 herausgegeben worden. Sie ist durch Ergänzungen zu einem vollumfänglichen Controllingkonzept (Nutzungskostenvorgabe, -ermittlung, -kontrolle und -steuerung) weiterentwickelt worden, die dem Bauherrn eine kostengesicherte Nutzungskostenplanung ermöglicht. Mit dieser Norm liegt nun eine ökonomisch und ökologisch wichtige Grundlage für den Planungsprozess vor. Im Folgenden sollen die Neuerungen der Norm 18960 beschrieben, die angrenzenden Normen und wichtigen Merkmale erläutert, das Controllingkonzept inkl. eines Berechnungsbeispiels unter Einschluss von Risikoüberlegungen dargestellt und Planungsvertragsfragen besprochen werden. User costs of buildings DIN 18960 , a performance basis for planning of life cycle costs. An updated version of the DIN 18960 , user costs of buildings , has been published in February 2008. The norm has been further developed with supplements to a comprehensive controlling concept (usage cost estimate, usage cost calculation, usage cost monitoring and usage cost management), which provides the builder with the tools to plan the usage costs in a cost-controlled manner. This norm, furthermore, provides an economically and ecologically important basis for the planning process. The new aspects of the DIN 18960 are outlined, the related norms and important features are explained, the controlling concept including a calculation example that considers risk factors is described and questions regarding planning contracts are discussed. [source]