ost assets depreciate, losing value over time as a result of wear and tear, age, or obsolescence. Corrosion, like depreciation, results in the often hidden cost of a non-cash expense — measurable in terms of reduced operating life — that reduces the value of assets. Many engineers in the chemical process industries (CPI) see corrosion on a “straight-line basis” in terms of repair, maintenance a...

Financial, economic, and biological data collected from cow-calf producers who participated in the Illinois and Iowa Standardized Performance Analysis (SPA) programs were used in this study. Data used were collected for the 1996 through 1999 calendar years, with each herd within year representing one observation. This resulted in a final database of 225 observations (117 from Iowa and 108 from ...

This paper describes a cost and productivity learning process that was carried out on a large-capacity CIMOS manufacturing line at the IBIM Burlington facility from 1991 to 1993. Major productivity gains were realized through process and tool improvements affecting yield, and through work-in-progress optimization and scrap reduction. Significant cost learning was also accomplished through tool ...

OBJECTIVES We developed a standardized cost estimation method for occupational health (OH) services. The purpose of this study was to set reference OH services costs and to conduct OH services cost management assessments in two workplaces by comparing actual OH services costs with the reference costs. METHODS Data were obtained from retrospective analyses of OH services costs regarding 15 OH ...

In this paper we investigate how firms adjust markups across products in response to fluctuations in the real exchange rate. In a theoretical framework, we show that firms increase their markups and producer prices following a real depreciation and that this increase is greater for products with higher productivity, a consequence of local distribution costs. We estimate markups at the market-pr...

This paper analyzes the consequences of incorporating a different rate for tax depreciation than for economic depreciation. Firms most often choose their tax depreciation rate in a strategic way. It would therefore be a coincidence if this optimization process leads to a tax depreciation rate that equals the economic depreciation rate. The implications of a difference between tax depreciation a...

The financial viability of programme services and product offerings requires that revenue exceeds expenses. Revenue includes payments for services and products as well as donor cash and in-kind contributions. Expenses reflect consumption of purchased or contributed time and materials and utilization (depreciation) of physical plant facilities and equipment. Standard financial reports contain th...

BACKGROUND Knowledge about the cost of open, video-assisted thoracoscopic (VATS), or robotic lung resection and drivers of cost is crucial as the cost of care comes under scrutiny. This study aims to define the cost of anatomic lung resection and evaluate potential cost-saving measures. METHODS A retrospective review of patients who had anatomic resection for early stage lung cancer, carcinoi...