OBJECTIVES Although measuring the utilization of ambulatory and home-based healthcare resources is an essential component of economic analyses, very little methodological attention has been devoted to the development and evaluation of resource costing tools. This study evaluated a newly developed tool, the Ambulatory and Home Care Record (AHCR), which comprehensively evaluates costs incurred by...

The views expressed in this paper are the views of the author and not necessarily those of the MOD. This paper will focus on the COSTS associated with validation of Safety Critical Software and will suggest some considerations for the way forward. The costs of safety analysis of Software are not straightforward to estimate. The extent of errors in the software requiring correction cannot be pre...

Product families and product platforms have been suggested as design strategies to serve heterogeneous markets via mass customization. Numerous, individual cost advantages of these strategies have been identified for various life cycle processes such as product design, manufacturing, or inventory. However, these advantages do not always occur simultaneously, and sometimes even counteract each o...

Executive Summary.................................................................................................................................................2 I. Key Issues for Energy Policy.............................................................................................................................3 II. Pricing a Kilowatt Hour...................................................

Cost awareness and cost efficiency has always been major concerns to organizations from all industries but in the last few years its importance grew due to the global economic and financial crisis. Considering their small size and market exposure, Small and Medium Enterprises (SMEs) need cost awareness and efficiency more than ever. However, efficient and accurate costing methodologies are out ...

Building Information Modelling (BIM) is now being increasingly used as a technology tool to assist design professions in conceiving, designing, constructing, and operating the built environment in many countries. The BIM model provides design professions with the framework to perform exercises in design, programming, cost and value management, and concept energy analysis, in order to achieve th...

Small and medium size enterprises (SME’s) represent a large and important part of the Canadian economy. However, little is known about the extent to which Canadian SME’s utilize contemporary management accounting techniques such as costing systems, budgets, responsibility centre reporting, and analysis for decision-making. We conducted in-depth field interviews at 11 Canadian SME’s to: (1) dete...

Many healthcare organizations are now making good use of electronic health record (EHR) systems to record clinical information about their patients and the details of their healthcare. Electronic data in EHRs is generated by people engaged in complex processes within complex environments, and their human input, albeit shaped by computer systems, is compromised by many human factors. These data ...