Linear Programs in Cost Accounting： A Linear Cost Model

This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. Dependent variable of linear model is unit cost. Independent variables are cost accounting variables. They are supply cost, labor cost, and administration cost. This study assumes a direct relationship between supply-labor-administration costs and unit cost. Therefore, it establishes a linear cost model. The major research question of this study is to apply linear goal programming to cost accounting. The goal of this linear program is to find unit cost of product. This study uses quantitative method and human capital method. The main research result is linear costing model itself.

Optimizing Factory Performance for Unit Cost in Semiconductor Manufacturing

The integrated circuit (IC) manufacturing process is capital intensive and complex. The production process of unit product (or die, as it is commonly referred to) takes several weeks. Semiconductor factories (fabs) continuously attempt to improve their productivity, as measured in output and cycle time (or mean flow time). The conflicting objective of producing maximum units at minimal production cycle time and at the highest quality, as measured by die yield, is discussed in this paper. The inter-related effects are characterized, and a model is proposed to address this multi-objective function. We then show that, with this model, die cost can be optimized for any given operating conditions of a fab. A numerical example is provided to illustrate the practicality of the model and the proposed optimization method.

BLAST PLANNING AND VIBRATION EVALUATION IN QUARRIES

Rock excavation in quarries is normally carried out by using explosives. The steps in planning of cutting face are based on the appropriate design for angles of cut and the optimum consumption of charge weights. Priority procedures in planning are the stability of bench excavation,vibration evaluation,and the selection for the blast patterns. The methods of analysis are described and compared with field results. From several cases of trial cut angles and changing geometry of blast dimensions,the result of an optimum pattern in a specific quarry,with respect to the acceptable global unit cost is achieved.

Effect of selective cutting type on the chainsaw productivity in Caspian Forests

Time and motion studies were conducted to evaluate the impact of selective cutting type on Chainsaw productivity in Caspian forests, the selective cutting performed as single and group selection cutting in the region. The selective cutting was performed on a 42-ha tract with an average slope of 30%. The results indicate that felling time for per tree is most affected by diameter at breast height, the distance among harvested trees in single-tree selection method and diameter at breast height in group selection method. The production rate in single and group selection cutting were 21.2 m^3·h^-1 and 28.4 m^3·h^-1 for one person, respectively. Considering the gross and net production rate in single and group selection cutting, the unit cost was 1.11 USD.m^-3 and 0.88 USD.m^-3, respectively. The results indicate that group selection cutting can be more profitable than single-tree selection method.

A Comprehensive Economic Assessment of Producing Biodiesel Derived from Used Cooking Oil Using the BioPro380 EX

The authors performed economic assessment of producing biodiesel at pilot scale using used cooking oil as feed-oil in a Bio-Pro 380 EX biodiesel reactor. The overall results suggest that the biodiesel production using used cooking oil is a viable project even at large or medium scale. The payback period for producing biodiesel at a pilot scale of 31,320 liters per year was 1.5 years, which was 1 month longer than the payback period for a large plant capacity of 66,000 liters per year. The study demonstrated that the unit selling price and unit production cost are sensitive to the economic feasibility of biodiesel production, since price variations of BWP 1 result in at least a 13% increase and 12% decrease in profit, respectively. The study further revealed that feed-oil (used cooking oil) was the most expensive among all the inputs accounting for 61%, followed by methanol and direct labour with 19% and 13% respectively. The overall energy recorded to produce approximately 360 liters of biodiesel contributed to 2% only, suggesting that Bio-Pro 380 EX biodiesel reactor is relatively a low energy intensity processor. The situation is suitable for the promotion of biodiesel particularly in countries where initiatives to stimulate the development of biofuels are at its infant stage Botswana included.

Outsourcing Service Departments

In a manufacturing company, certain departments can be characterized as production departments and others as service departments. This paper expands and simplifies the results by the author and his co-author （Lowenthal ＆ Malek, 2005; 2013）, by explaining in a simple way how to obtain the fair-price per unit to pay to external suppliers that replace service departments. The paper also proves that replacing several service departments at once produces exactly the same fair-price per unit if they were replaced sequentially.

High-Speed EMU TCMS Design and LCC Technology Research

This paper introduces the high-speed electrical multiple unit （EMO） life cycle, including the design, manufacturing, testing, and maintenance stages. It also presents the train control and monitoring system （TCMS） software development platform, the TCMS testing and verification bench, the EMU driving simulation platform, and the EMU remote data transmittal and maintenance platform. All these platforms and benches combined together make up the EMU life cycle cost （LCC） system. Each platform facilitates EMU LCC management and is an important part of the system.

Cost analysis model for catalytic conversion of syngas in to light hydrocarbon gases

Bio-gasification is a new technology and considered as a more efficient way to utilize bioenergy.The economic feasibility becomes one of the greatest issues when we apply this new technology.Evaluation of economic feasibility of a bio-gasification facility needs better understanding of its production unit cost under different capacities and different working shift modes.The objective of this study was to evaluate the unit cost of biofuel products(Liquid HCs,Light HCs and Oxygenates CxHyOz)under different capacities using a modeling method.The cost analysis model was developed using Visual Basic Microsoft 2008,computer programming language and mathematical equations.The modeling results showed that the unit costs of biofuel product from bio-gasification facility were significantly affected by production capacities of facilities.As the facility capacity increased from 65 to 10,000 N m^3 h^-1,the biofuel production unit cost of gas(Light HCs),oil(Liquid HCs),and aqueous(Oxygenates CxHyOz)decreased from$38.92 per MMBTU,$30.89 per gallon and$25.74 per gallon to$2.01 per MMBTU,$1.59 per gallon,and$1.33 per gallon,respectively.The results of the sensitivity analysis showed that feedstock cost was the most sensitive cost factor on unit costs for all biofuel products at high capacity.The cost analysis model developed in this study could be used to optimize production unit costs of bio-fuel products from bio-gasification facility.

Associations of strength indices and cycling economy in young adults

Objectives:Cycling economy is associated with muscle strength in athletes.However,the relationship between strength capacity(i.e.maximal and explosive strength)and cycling economy in previously untrained but healthy individuals remains unclear.Therefore,this study aimed to assess the associations between cycling economy and strength performance in a population of recreationally active but untrained healthy individuals.Methods:A total of 155 recreationally active individuals(95 males and 60 females)were included.Strength capacity was assessed through an incremental one-repetition maximum test,from which the one-repetition maximum,mean propulsive velocity,and mean propulsive power were derived as strength indices.Cycling economy was assessed using a step protocol on a cycle ergometer and gross oxygen cost and caloric unit cost were determined at submaximal intensities.Results:Marginal R^(2) ranged between 0.013 and 0.062 for the gross oxygen cost and between 0.022 and 0.103 for the gross caloric unit cost,respectively.Greater cycling economy is related to higher strength levels.However,the relationship is relatively weak,explaining only 1.3–6.2%of the variance in gross oxygen cost and 2.2–10.3%of the variance in gross caloric unit cost.Conclusions:Greater cycling economy in recreationally active males and females is related to higher strength levels(i.e.one-repetition maximum,mean propulsive velocity,mean propulsive power).

Exergy and exergoeconomic analyses for integration of aromatics separation with aromatics upgrading

Methanol to aromatics produces multiple products,resulting in a limited selectivity of xylene.Aromatics upgrading is an effective way to produce more valuable xylene product,and different feed ratios generate discrepant product distributions.This work integrates the aromatics separation with toluene disproportionation,transalkylation of toluene and trimethylbenzene,and isomerization of xylene and trimethylbenzene.Exergy and exergoeconomic analyses are conducted to give insights in the splitting ratios of benzene,toluene and heavy aromatics for aromatics upgrading.First,a detailed simulation model is developed in Aspen HYSYS.Then,300 splitting ratio sets of benzene and toluene for conversion are studied to investigate the process performances.The results indicate that there are different preferences for the splitting ratios of benzene and toluene in terms of exergy and exergoeconomic performances.The process generates lower total exergy destruction when the splitting ratio of toluene varies between 0.07 and 0.18,and that of benzene fluctuates between 0.55 and 0.6.Nevertheless,the process presents lower total product unit cost with the splitting ratio of toluene less than 0.18 and that of benzene fluctuating between 0.44 and 0.89.Besides,it is found that distillation is the biggest contributor to the total exergy destruction,accounting for 94.97%.

Multi-Dimensional Product Differentiation

We analyze product differentiation in a multi-dimensional model with non-uniform consumer distribution.The level of product differentiation is measured by both unit transport costs and firms'locations.Our analysis concerns both measures.First,fixing firms'locations,we show that equilibrium prices can increase or decrease with unit transport costs.The overall result depends on the interplay of a shifting effect and a rotating effect-the latter exists only in multi-dimensional models.Second,fixing unit transport costs,we find that under non-uniform distribution,there may exist no equilibrium where firms maximize differentiation on one dimension but minimize differentiation on other dimensions.Instead,there may exist an equilibrium where firms choose intermediate locations,contrary to common findings in existing studies which assume uniform distribution.