MANAGEMENT OF INDIRECT COSTS – MATHEMATICAL METHODS FOR COST ALLOCATION

allocation of indirect manufacturing cost in theory &. practice

the purpose of this article is to discuss the allocation issues in managerial accounting. the allocation problem has several dimensions, some of which are subtle. in fact ,almost all of our revenue recognition and matching efforts require allocation. that is, deciding to what periods they (revenues and expenses) should be assigned, in conclusion, practitioners have honestly believed that alloca...

Maximizing Reimbursement of Indirect Costs: a Mathematical Programming Approach

One of the critical financial planning issues for governmental and not for profit organizations is how to maximize their grant rev­ enues. An important part of that process is maximizing the reim­ bursement of their indirect costs from federal and state govern­ ment sources. The federal government permits organizations to obtain reim­ bursement from the government for implementing its programs ...

islanding detection methods for microgrids

امروزه استفاده از منابع انرژی پراکنده کاربرد وسیعی یافته است . اگر چه این منابع بسیاری از مشکلات شبکه را حل می کنند اما زیاد شدن آنها مسائل فراوانی برای سیستم قدرت به همراه دارد . استفاده از میکروشبکه راه حلی است که علاوه بر استفاده از مزایای منابع انرژی پراکنده برخی از مشکلات ایجاد شده توسط آنها را نیز منتفی می کند . همچنین میکروشبکه ها کیفیت برق و قابلیت اطمینان تامین انرژی مشترکان را افزایش ...

Indirect costs of research.

Learning cost-sensitive Bayesian networks via direct and indirect methods

Cost-sensitive learning has become an increasingly important area that recognizes that real world classification problems need to take the costs of misclassification and accuracy into account. Much work has been done on cost-sensitive decision tree learning, but very little has been done on cost-sensitive Bayesian networks. Although there has been significant research on Bayesian networks there...