Estimation of the Direct Cost of Management of Venous Thromboembolism in Three Reference Hospitals in the City of Yaoundé: A Retrospective Study over a Three-Year Period

Background: Venous thromboembolism (VTE) is a major public health problem due to its increasing frequency, mortality and management cost. This cost may require major financial efforts from patients, especially in developing countries like ours where less than 7% of the population has health insurance. This study aimed to estimate the direct cost of managing VTE in three reference hospitals in Yaoundé. Methods: This was a cross-sectional retrospective study over a three-year period (from January 1st 2018 to December 31 2020) carried out in the Cardiology departments of the Central and General Hospitals, and the Emergency Centre of the city of Yaoundé. All patients managed during the study period for deep vein thrombosis and pulmonary embolism confirmed by venous ultrasound coupled with Doppler and computed tomography pulmonary angiography respectively were included. For each patient, we collected sociodemographic and clinical data as well as data on the cost of consultation, hospital stay, workups and medications. These data were analysed using SPSS version 23.0. Results: A total of 92 patient’s records were analysed. The median age was 60 years [48 - 68] with a sex ratio of 0.53. The median direct cost of management of venous thromboembolism was 766,375 CFAF [536,455 - 1,029,745] or $1415 USD. Management of pulmonary embolism associated with deep vein thrombosis was more costly than isolated pulmonary embolism or deep vein thrombosis. Factors influencing the direct cost of management of venous thromboembolism were: hospital structure (p = 0.015), health insurance (p 0.001), type of pulmonary embolism (p = 0.021), and length of hospital stay (p = 0.001). Conclusion: Management of VTE is a major financial burden for our patients and this burden is influenced by the hospital structure, health insurance, type of pulmonary embolism and length of hospital stay.

Cost Management and Cost Control of Photovoltaic Projects

With the rapid development of the photovoltaic(PV)industry and policy support,photovoltaic engineering has attracted much attention as a clean energy project.However,the complexity and huge investment scale of photovoltaic projects make cost management and cost control the key to project success.The purpose of this paper is to discuss the cost management and cost control strategies of photovoltaic projects,analyze their importance and challenges in the process of project implementation,and discuss the common cost control methods and techniques in photovoltaic projects,to improve cost management and cost control in photovoltaic projects,and to provide a reference for the sustainable development of the industry.

Whole-Process Project Cost Management Based on Building Information Modeling (BIM)

The whole-process project cost management based on building information modeling(BIM)is a new management method,aiming to realize the comprehensive optimization and improvement of project cost management through the application of BIM technology.This paper summarizes and analyzes the whole-process project cost management based on BIM,aiming to explore its application and development prospects in the construction industry.Firstly,this paper introduces the role and advantages of BIM technology in engineering cost management,including information integration,data sharing,and collaborative work.Secondly,the paper analyzes the key technologies and methods of the whole-process project cost management based on BIM,including model construction,data management,and cost control.In addition,the paper also discusses the challenges and limitations of the whole-process BIM project cost management,such as the inconsistency of technical standards,personnel training,and consciousness change.Finally,the paper summarizes the advantages and development prospects of the whole-process project cost management based on BIM and puts forward the direction and suggestions for future research.Through the research of this paper,it can provide a reference for construction cost management and promote innovation and development in the construction industry.

Variable and Invariable,Explore the Value-Creation Techniques of Management Accounting by Benchmarking the Financial Management of Large Enterprises

With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.

The Management of Environment Cost Caused by Ballast Water

According to classical economic theory,external cost is the indirect,and uncompensated,social or environmental cost caused to an uninvolved third party that arises as an effect of another party’s activity.In light of this,the environmental cost caused by ballast water is considered as a negative externality.This paper aims to contribute by proposing that the environmental cost caused by ballast water can be determined through questionnaires,and that the imposition of a Pigouvian retributive tax is required to compensate for the environmental damage caused.The paper proceeds as follows.Firstly,ballast water management is discussed.Second,the environmental cost is discussed and it is asserted that it is important to have clear regulations and to update them frequently to prevent or minimize ballast water’s negative impact on the environment.Finally,it is suggested that the environmental cost caused by ballast water can be determined by questionnaires and,more specifically,by the WTP(Willingness to Pay)method,and that a special Pigouvian corrective taxation which can internalize this cost should be imposed.

Analysis of Enterprise Cost Management from the Perspective of Management Economics

In view of economic globalization,China’s economy has entered a stage of normalized development.In the post pandemic era,the costs of raw materials,production,sales,and labor in Chinese enterprises continue to increase,leading to severe competitive pressure among the enterprises.Therefore,it is of great theoretical and practical significance to actively apply the relevant theories of management economics to guide the cost management of Chinese enterprises,improve their economic benefits,and promote healthy and sustainable development.Currently,there are still many problems in terms of cost management in Chinese enterprises.Therefore,it is crucial to address these problems and further improve the effectiveness of cost management.This paper presents an overview of cost management and an analysis of the specific problems and provide corresponding countermeasures,in hopes of to providing a reference for cost management in enterprises and achieve the goal of stable and sustainable development of China’s economy.

Activity-Based Costing of Library Services in Universities——A Case Study of a Private University

An organization’s costing system is a system that helps the management with the strategy planning while the system plays an important role in providing accurate cost information about the products and customers.In other words,the costing management system is important to provide timely and quality information to help managers in their decision-making process.Producing quality graduates is the main objective of any university and the cost of quality or the cost of poor quality is one that is often difficult to measure in higher education.This can be partly attributed to the fact that most accounting systems are not structured to capture important cost-of-quality information.In order to succeed,many organizations tend to shift from conventional or traditional costing system to Activity-based costing(ABC).ABC provides both higher education administrators and policymakers with better information on which to base decisions.The use of multiple cost pools and drivers under ABC leads to more detailed and accurate product costing than that provided by traditional cost systems.This paper attempts to investigate the possibilities and limitations of implementing ABC in universities.More specifically the study makes use of the case study method to illustrate the implementation of activity-based costing of library services in a private university in the Kingdom of Bahrain.The research methodology of the case study is a combination of both descriptive and quantitative analyses.The study identified six categories of cost pools which are related to the activities of the library as well as 17 relevant cost drivers.Accordingly,ABC should lead to a better understanding of what drives costs and,by extension,what changes are necessary to reduce costs.Unnecessary activities that do not add value to services can be identified and eliminated.Further ABC is feasible in an academic library and that much can be gained from the process of analyzing activities.However,more work needs to be done in terms of designing accounting and other information systems to capture cost and activity transaction data in a more routine and disaggregated form for ABC analysis.

A Study on Cost Control of Agricultural Water Conservancy Projects Based on Activity-based Costing

Based on the theory of activity-based costing and the idea of value chain,activity optimization and cost control are carried out on the whole construction process of agricultural water conservancy projects. Through the use of literature review,case analysis and statistical analysis and other methods,with agricultural water conservancy projects as the research object,and comparing activity-based costing with the traditional model of cost accounting,the writer carries out the corresponding value chain analysis,and comes to the following conclusion: the statistical calculation and analysis of the entire construction process based on activity-based costing can accurately and effectively control the costs of water conservancy projects. Through the use of activity-based costing,the cost data of agricultural water conservancy projects is more detailed and accurate,and cost management personnel can also find non-value-added activities,optimize the enterprise's value chain and achieve cost control objectives through the analysis of the activity chain and value chain of agricultural water conservancy projects.

Control and Management of Construction Project Cost

Project cost can control the input in construction project and improve economic benefits of construction enterprises,so it is an important section of construction engineering.Reasonable control and management of project cost is the principle that building units must obey in the whole process of project,particularly in the construction stage,so it is extremely important to control and manage the project cost.This paper first analyzed possible causes for the unreasonable cost of construction projects,and put forward pertinent strategies for the control and management of construction project cost.

Urban Public Toilets Management in Tanzania:Understanding Cost-effective Approaches

Cost recovery and user satisfaction are among the core objectives of any public or quas-public good provision.Public toilet service provision has been the domain of local government until when liberalisation policies struck the developing south.With stringent condition to reduce the fiscal burden,local government authorities have sought to offload some of its core functions including the management of public toilets to contracted firms.Based on regression and comparative quadrant analysis,this study evaluates cost recovery and user satisfaction in relation to public toilet condition based on a total of 729 user responses and 31 public toilet operators.The observations point to misguided decision to place public toilet management under contracted firms instead of placing then under Public Private Partnership(PPP).The decision to place public toilets management under private contract or individual contract is only secondary to PPP if the focus is to achieve both cost recovery and user satisfaction.However,if the focus was to achieve only cost recovery regardless of the need to protect users,then the decision would have been well founded but can be conspired inappropriate in as long as public toilets remain the domain of public good.

Thinking About the Economic Management of Universities Based on Capital and Cost Management Optimization

The economic management of colleges and universities has always been a topic of great concern to China’s educational career,therefore,this paper will firstly make the necessary analysis of the current implementation of the economic management of colleges and universities in China,and then the reasons for the problems of economic management of colleges and universities in China is realized a detailed investigation,and finally,the economic management of colleges and universities based on capital and cost management optimization strategy is made a full discussion,looking forward to providing the necessary guidance for researchers in this field.

A digital twin model-based approach to cost optimization of residential community microgrids

This paper presents a peer-to-peer community cost optimization approach based on a single-prosumer energy management system.Its objective is to optimize energy costs for prosumers in the community by enhancing the consumption efficiency.This study was conducted along two main axes.The first axis focuses on designing a digital twin for a residential community microgrid platform.This phase involves data collection,cleaning,exploration,and interpretation.Moreover,it includes replicating the functionality of the real platform and validating the results.The second axis involves the development of a novel approach that incorporates two distinct prosumer behaviors within the same community microgrid,while maintaining the concept of peer-to-peer energy trading.Prosumers without storage utilize their individual PV systems to fulfill their energy requirements and inject excess energy into a local microgrid.Meanwhile,a single prosumer with a storage system actively engages in energy exchange to maximize the community’s profit.This is achieved by optimizing battery usage using a cost optimization solution.The proposed solution is validated using the developed digital twin.

Construction Management and Cost Control of Landscaping Projects

Uniqueness of landscaping projects was analyzed,and cost was regarded as an important index evaluating performance of landscaping construction enterprises. Based on reviewing limitation of cost control on landscaping construction enterprises,enhancing construction management,controlling cost reasonably,and reducing project cost were proposed as the foundation and core content of enterprise cost management,and also the key to successful project management.By combining with design practices,suggestions for enhancing construction management of landscaping project,controlling cost and improving profits were given.

Cost Control of the Transmission Congestion Management in Electricity Systems Based on Ant Colony Algorithm

This paper investigates the cost control problem of congestion management model in the real-time power systems. An improved optimal congestion cost model is built by introducing the congestion factor in dealing with the cases: opening the generator side and load side simultaneously. The problem of real-time congestion management is transformed to a nonlinear programming problem. While the transmission congestion is maximum, the adjustment cost is minimum based on the ant colony algorithm, and the global optimal solu-tion is obtained. Simulation results show that the improved optimal model can obviously reduce the adjust-ment cost and the designed algorithm is safe and easy to implement.

Economic Cost of Community-Based Management of Severe Acute Malnutrition in a Rural District in Ghana

Background: The community based management of severe acute malnutrition (CMAM) was introduced in Ghana in 2008 to manage cases of severe acute malnutrition (SAM) recorded at the community level. This study estimated the economic cost of the CMAM programme for children under-five in the Agona west municipality of Ghana. Methods: A retrospective cross sectional study that used a cost analysis design was employed to estimate the economic cost of the programme from the societal perspective. Household cost data from caregivers were obtained using a semi-structured questionnaire. That of programme cost data was obtained from document reviews as well as the use of semi-structured questionnaires and subsequent discussions with key personnel of the Ghana Health Service, Food and Nutrition Technical Assistance and UNICEF. One and multi-way sensitivity analyses were conducted to test how sensitive the cost estimates are to certain variations in the cost profiles. Results: The economic household cost of CMAM was estimated as $1905.32 ($47.63 per household) of which 79% was attributed to direct cost while the remaining 21% made up indirect cost. Programme economic cost of CMAM was estimated as $27633.5 (96% recurrent and 4% capital), with refresher training constituting majority of the cost (34%). The constituents of the total economic cost of the programme, estimated as $32214.56 are programme cost (86%), household costs (6%) and community volunteer cost (8%). Therefore, the economic cost of treating one SAM case using the CMAM protocol was estimated as $805.36. Conclusion: Although CMAM has proven to be an effective tool for the management of SAM, its associated costs are quite enormous when coverage levels (geographic) are high yet small number of cases are detected and treated. Therefore, it is prudent to implement several cost saving strategies such as a reduction in the number of days spent on trainings in order to reduce these costs.