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Costing





Encyclopedia results for Costing

  1. Kaizen costing

    Multiple issues cleanup December 2011 notability December 2011 unreferenced December 2011 wikify December 2011 orphan January 2012 Kaizen costing is a cost reduction system. Yashihuro Moden defines kaizen costing as the maintenance of present cost levels for products currently being manufactured via systematic efforts to achieve the desired cost level. Moden has described two types of kaizen costing Asset and organisation specific Kaizen Costing activities planned according to the exegencies of each deal Product model specific costing actvities carried out in special projects with added emphasis on value analysis Kaizen costing is applied to products that are already in production phase. Prior to kaizen costing, when the products are under development phase target costing is applied. References Reflist Category Business economics ...   more details



  1. Process costing

    Unreferenced date December 2009 Orphan date December 2009 Process costing is an accounting methodology ... costs to each unit, and is the opposite extreme of Job costing which attempts to measure individual costs of production of each unit. Process costing is usually a significant chapter. Process costing is a type of operation costing which is used to ascertain the cost of a product at each process or stage of manufacture. Chartered Institute of Management Accountants CIMA defines process costing as The costing ... costing is suitable for industries producing homogeneous products and where production is a continuous ... collection purpose. The importance of process costing Costing is an important process that many ... them. It is very important that a company chooses the appropriate type of costing system for their product type and industry. One type of costing system that is used in certain industries is process costing that varies from other types of costing such as job costing in some ways. In Process costing unit costs are more like averages, the process costing system requires less bookkeeping than does a job order costing system. So, a lot of companies prefer to use process costing system. When process costing is applied? Process costing is appropriate for companies that produce a continuous mass ... differences among the costs of various product business products , a process costing system would not provide adequate product cost information. Costing is generally used in such industries such as petroleum ... costing provides managers with feedback that can be used to compare similar product costs from ..., process costing allows for this. By determining what cost the part processed material has incurred ... in ending work in process inventory . Operation cost in batch manufacturing Batch costing is a modification of job costing . When production is repetitive nature and consists of a definite number of articles, batch is used. In batch costing, the most important problem is to determine the optimum ...   more details



  1. Railway costing

    Railway costing is the calculation of the variable and fixed costs of rail movements. Variable costs are those that increase or decrease with changes in the traffic volumes or service levels and include fuel, maintenance and train crew costs, for example. Fixed costs are normally associated with items such as head office, interest charges and other overhead. Unit costs can then be calculated based on the expenses of the railway divided into standard categories. Types of cost In order to assist in its deliberations regarding rate and service complaints, the Canadian Transportation Agency has identified various types of costs. These costs include the maintenance and operation of way and structures, such as track and roadway, signals, communication, and fuel stations http www.cta otc.gc.ca rail ... used in railway costing breaks down the costs of rail traffic to their unit value and from there determines .... The costing model methodology allows for variable costs to increase as traffic increases, whereas ... Railway costing is typically performed using mathematical models. Using unit costs from current operating data and current accounting and operating information, it is possible to develop costing information for the railway. This costing information may be used to estimate the operating cost of a new ... with a railway costing model are endless. For example, by knowing the costs of doing business, a railway can appropriately determine the tariffs to be charged. In addition, railway costing models ... mixed traffic situations. some commercial variations of railway costing models have been implemented, including the OSCAR railway costing model developed by CPCS Transcom Limited . CPCS is an international ... worldwide. The Cartage railway costing model was developed by Vectorail, a global supplier of railway costing solutions with more than forty years of experience in the field. External links http www.cta ... OSCAR Railway Costing http www.vectorail.com Vectorail Railway Costing Category Management ...   more details



  1. Job costing

    Job Costing involves the calculation of costs involved in a construction job or the manufacturing of goods done in discrete batches. These costs are recorded in ledger accounts throughout the life of the job or batch and are then summarized in the final trial balance before the preparing of the job cost or batch manufacturing statement. Job costing vs. process costing Job costing known by some as job order costing is fundamental to managerial accounting. It differs from Process costing in that the flow of costs is tracked by job or batch instead of by process. The distinction between job costing and process costing hinges on the nature of the product and, therefore, on the type of production process Process costing is used when the products are more homogeneous in nature. ref name IEOB cite book author Don R. Hansen and Maryanne M. Mowen year 2006 title Cost Management Accounting & Control publisher Thomas South Western location Ohio pages ???? isbn 0 324 00232 7 ref Conversely, job costing ... per unit of product is then calculated for each job. Process costing systems assign costs to one ... use costing systems that have both job and process costing features. ref cite book title Management ..., Kim editor Carolyn Leslie page 150 language English ref Using job costing In a job costing system ... by using a rate based on direct labor hours or by using some other Activity based costing Activity Based Costing ABC cost driver . In either case, once overhead burden is added, the total cost for the job ... job costing functionality, the costs must be manually transferred out of Work in Process to Finished ... of computerized job costing software, journaling costs manually is an obsolete process. Such hand ... job costing. Enlightened accountants are moving forward and using job costing software, thereby improving ... Cost Coding system.job costing system consists of various cost driver that drives job cost, moreover ... Monitoring Employee Activity with an Automated Job Costing System White Paper Category management accounting ...   more details



  1. Target costing

    Refimprove date December 2007 Target costing is a pricing method used by firms. It is defined as a cost management tool for reducing the overall cost of a product over its entire Product lifecycle engineering life cycle with the help of production, engineering, research and design . A target cost is the maximum amount of cost that can be incurred on a product and with it the firm can still earn the required profit margin from that product at a particular selling price. In the traditional cost plus pricing method materials, labor and overhead costs are measured and a desired profit is added to determine the selling price. What is target costing? Target costing involves setting a target cost by subtracting a desired profit margin from a competitive market price. ref cite journal last Cooper & Slagmulder title Target Costing and Value Engineering journal Productivity Press, New York, NY, USA year 1997 ref ref cite journal last Maskell & Baggaley title Practical Lean Accounting journal Productivity Press, New York, NY date December 19, 2003 ref A lengthy but complete definition is Target Costing is a disciplined process for determining and achieving a full stream cost at which a proposed product with specified functionality, performance, and quality must be produced in order to generate the desired profitability at the product s anticipated selling price over a specified period of time in the future. ref cite book last Clifton, Bird, Albano & Townsend title Target Costing Market Driven Product Design journal Marcel Dekker, Inc. year 2004 ISBN 0 8247 4611 2 ref This definition encompasses ... and afterwards. These concepts are supported by the four basic steps of Target Costing 1 ... target costing as a response to the problem of controlling and reducing costs over the product ... dotAsset 785833.pdf Japanese Target Costing http www.npd solutions.com target.html DRM Associates Target Costing Category Management accounting Category Lean concepts Category Design for X econometrics ...   more details



  1. Total absorption costing

    unreferenced date November 2011 Total absorption costing TAC is a method of Accounting cost which entails the full cost of manufacturing or providing a service. TAC includes not just the costs of materials and labour, but also of all manufacturing overheads whether fixed or variable . One of the main reasons for absorbing overheads into the cost of units is for inventory valuation purposes. Traditional TAC was developed in the age of manufacturing and mostly used to arrive at the full manufacturing cost of producing goods an alternative method of arriving at full cost known as activity based costing ABC is often thought to be more appropriate for services. Category Costs Category Management accounting ...   more details



  1. OSCAR railway costing

    Notability date May 2010 Unreferenced date December 2007 OSCAR operational simplified costing analysis for railways is a railway costing model which was developed by CPCS Transcom Limited in Canada. Developed with World Bank funding, it is currently being used by almost 20 railways throughout Africa and Asia. OSCAR is used as a tool to help railway companies understand the cost of doing business. Railway companies use OSCAR to set appropriate tariffs, reduce costs, and rationalize service. OSCAR can be used for passenger, rail, and mixed systems. Railway costing Railway costing is the calculation of the variable and fixed cost components of rail movements. Due to the vast array of data that can be used in the calculations, railway costing is typically done using a mathematical model like OSCAR For example, OSCAR would be able to calculate the cost of shipping 80 tonnes of coal from Point A to Point B, or the cost of moving 3000 passengers from Point C to Point D. The OSCAR model will estimate the variable costs of a railway due to the movement of traffic, the provision of a service, or a variety of other factors. Once costs are determined, appropriate tariffs can be set to generate the revenue necessary to offset the chosen cost level plus profit . OSCAR can also be used for line analysis and investment analysis. Cost categories The costs output by the OSCAR model are classified into four categories direct variable costs costs that fluctuate with the operations of the railway. such costs would include fuel, train crew, traffic cost, yard & terminal cost, rolling stock and infrastructure maintenance. variable operating costs include the direct variable costs with depreciation attributed to the shipment freight or passengers . total long term variable costs include the variable ... costing information as output. Image RailwayCosting.png Examples There are many examples where ... OSCAR Railway Costing Category Accounting systems Category Information systems Category Rail ...   more details



  1. Activity-based costing

    Activity based costing ABC is a special costing model that identifies activities in an organization and assigns ... costs compared to conventional costing models. Aims of model With ABC, an organization can soundly ... methodology. ref http www.slideshare.net sajidsfa activitybased costing a case study download Activity based costing A Case study ref quotation ABC has stagnated over the last five to seven ... to activity based accounting , not as a replacement of any costing model, but to transform concurrent ... Costing and Input Output Accounting. ref Staubus, George J. Activity Costing and Input Output Accounting ... the principles that have become more formally known as Activity Based Costing. ref http www.cam ... to solve the problems of traditional cost management cost management systems . These traditional costing ... more for costly products. Activity based costing was first clearly defined in 1987 by Robert ... must also be attributed more accurately to products and customers. Activity based costing ... and Management Accounting Volume 4, Number 1 , 1991. ref Activity based costing was later explained ... thread activity based costing also records the cost of not doing , such as the cost of waiting for a needed part. Activity based costing records the costs that traditional cost accounting does not do ...?abstract id 962270 Who Wins in a Dynamic World Theory of Constraints Vs. Activity Based Costing? ref ... its applicability beyond academic discussion. ABC is applicable throughout company financing, costing ... 20 20Vol 2015 20No 202 202007.pdf The design and implementation of Activity Based Costing ABC a South ... Activity Based Costing ABC In recent years, ABC has lost ground in the metric wars. But it may be set ... just manually, the activity based costing approach would remain arduous and the obtained completeness ... accounting. ref http sit.tums.ac.ir UserFiles mali Ghavanin2 5 Time driven activity based costing in an outpatient clinic environment.pdf Demeere N., et al. Time driven activity based costing in an outpatient ...   more details



  1. Efficiency-based absorption costing

    absorption costing system TCS and Activity based costing ABC . Firm Samuel Plc produces ... labour hour is used as the base to absorb fixed cost in the Traditional Absorption Costing System ... Based Costing ABC method. c The cost drivers, cost pools and the efficiency rate are used as the base to absorb fixed cost in the Efficiency Based Absorption Costing EBAC method. d Samuel Plc applies ... 10,000 0.7 0.003 60,000 Cost and profitability of A and B under different costing methods Samuel Plc ... ref Gunasekaran, A., Marri, H., & Yusuf, Y. 1999 . Application of activity based costing ..., M., & Srikamaladevi, M. 2009 An improved methodology for absorption costing Efficiency Based Absorption Costing EBAC , Journal of Applied Business Research, Vol 25 No 6 , pp. 87 104. ref ref Steve R., L., & Ken, G. 1994 . Should Activity based Costing Be Considered as the Costing Method of Choice ...   more details



  1. Road Logistics Costing in South Africa

    Orphan date February 2011 citations date August 2011 Image Sasol Tanker.jpg thumb right 240px Sasol Fuel delivery tanker. Road logistics costing in South Africa amounts to anything between 7.4 and 12.8 of the South African gross domestic product GDP depending on the fluctuations in the annual fuel price. Road logistics consist of any road freight transported on South African primary and secondary roads. Most imports and local freight are carried on primary and secondary roads while most freight carried in the agriculture markets are done on non paved roads. Road logistics cost in South Africa account for 50.4 of total logistics cost and is very sensitive to the crude oil price as this influence the South African fuel price. The cost of fuel as a percentage of total road logistics cost amounts to 30 of total cost. Road logistics costing consist of fixed cost and variable cost. Fixed Cost Fixed cost can be defined as the part of the total logistics cost which will not fluctuate depending on kilometres travelled or payload carried. The split between fixed and variable cost as an industry standard normally have a 53 fixed portion and a 47 variable portion. Fixed cost consists mainly of capital cost, admin overheads, insurance, depreciation, license fees and driver wages. Variable Cost Variable cost can be defined as the part of the total cost which will fluctuate depending on kilometres travelled or payload carried. Variable cost consists mainly of fuel, tyres, lubricants, maintenance, washing of tankers chemical and fuel transport , toll fees and cross border permits freight carried outside South Africa s borders to near Africa countries Unforeseen Cost A certain percentage of total annual cost is normally allowed to cover unexpected or unforeseen expenses. This amount will differ from company to company depending on the size of the annual cost. Cost contributors Poorly maintained road infrastructure can lead to higher tyre and maintenance cost resulting in higher tota ...   more details



  1. OCCI

    OCCI may refer to Open Cloud Computing Interface , an open protocol for cloud computing Oracle C Call Interface , a proprietary database API Ontario Consortium for Cardiac Imaging Ontario Case Costing Initiative Osaka Chamber of Commerce and Industry Oregon Coast Culinary Institute disambig ...   more details



  1. MCSP

    MCSP can refer to Canada USA Mathcamp Merlin Capability Sustainment Plus Mid Life Update of Merlin see Lockheed Martin U.K. and AgustaWestland EH101 Melanoma associated chondroitin sulfate proteoglycan , a tumour marker Member of the Chartered Society of Physiotherapy Minimum cost spanning tree , the lowest costing way to construct a spanning tree graph. disambig ...   more details



  1. ISO 12006

    Unreferenced date December 2009 Context date October 2009 ISO 12006 Building construction is an international standard for organising information about construction works. It is composed of 3 parts ISO 12006 1 ISO 12006 2 2001 Building construction Organization of information about construction works Part 2 Framework for classification of information ISO DIS 12006 3 Classification of project stages inception procurement feasibility outline proposals, programme preparation scheme detail costing detail design costing production information and bills of quantities preparation tender action construction preparation construction operations on site completion feedback See also List of ISO standards ISO standards DEFAULTSORT Iso 12006 Category ISO standards 12006 yo ISO 12006 ...   more details



  1. Dual overhead rate

    Multiple issues orphan December 2010 cleanup December 2010 notability December 2010 wikify January 2011 Dual Overhead Rate Recovery is used in construction contracting as a costing equation for bidding a project, costing an existing project or allocating corporate overhead to multiple divisions of construction work. It relies on banking information and regression analysis . It produces two rates, 1 Labor Equipment Rate 2 Material Subcontract Rate. This equation produces a percentage allocation of each class of cost. This is the cost of overhead to manage. See Fails Management Institute FMI and Emol Doc Fails References The Practical Construction MBA McGraw Hill, 2010, 458 pages by Matt Stevens Fails Management Institute FMI at http www.fminet.com See http www.bizdrsolution.com c105 c161 Dual Overhead Calculation p2717.html Category Management accounting ...   more details



  1. Moscow Millionaire Fair

    cleanup date October 2007 The Moscow Millionaire Fair held in Moscow , Russia is an annual fair for Russian millionaires . The Millionaire Fair was organized in 2002 by Gijrath Media Group B. V., the publishing house which issues magazines for the rich and famous such as Millionaire and Jackie. The Exhibition in Moscow is organized in co operation with publishing house Independent Media Sanoma Magazines newspapers Vedomosti, The Moscow Times, Na rublevke, magazines Harper s Bazaar, Robb Report, Esquire, Cosmopolitan, FHM and many others . The Millionaire Fair was founded four years ago in Amsterdam as an event for advertisers and readers of the Miljonair magazine. Since then, the Millionaire Fair became a landmark in the luxury event calendars. In September 2005 Independent Media Sanoma Magazines and GMG Events B. V. organized this event for the first time in Russia. The Fair is open for everyone to enjoy, but obviously it is the millionaires who will be making the grand purchases and filling the event. The event is usually strict dress coded and entrance is invitation only. Tickets can be purchased prior to the event. The attractions this year included a 1 million phone encrusted in diamonds , the choice to buy a house on an island , or the island itself and 25,000 perfumes . Millionaire Fair Moscow 2007 took place on 11 14 of October 2007 at Crocus Expo. From the Official Press Release This year more than 38,500 guests visited the fair. More than 200 companies specializing in luxury products from all over the world participated in the Millionaire Fair. Among the exclusive products sold were br Seven exclusive Bugatti cars costing 1,300,000 euros each The New Star yacht from leading luxury boat distributor Timmerman Yachts 15 GoldVish luxury cell phones costing upwards of 350,000 euros. A Bovet watch costing 450,000 euros A house costing 25,000,000 euros Three houses in Marbella , Spain Services worth 15,000,000 euros A Red Hummer costing U.S. 95,000 External links ...   more details



  1. Mitcham Library

    Mitcham Library is a public library in Mitcham , England , being one of the libraries of the London Borough of Merton London Borough of Merton . It was built in 1933 on land donated by a local builder, Mr Joseph Owen. In April 1932 he donated 4,025 towards its construction. The original building was convert 60 ft m wide and convert 66 ft m long, and was built on the London Road in Mitcham, opposite the Holborn Schools. The reference library itself was convert 36 ft m by convert 25 ft m , and the lending library 66 by convert 25 ft m . Multi coloured brick with stone facings was used throughout. Over the main entrance are the words, Mitcham Public Library , neatly carved in the stonework, with stone cornice. Three steps lead to the approach, and a pillar is placed on either side of the entrance. The doors of the library were of Austrian oak. On the left hand side of the vestibule was the newspaper room, convert 20 ft m by convert 17 ft m . The initial stock of the library consisted of lending department, 10,000 volumes costing 2,250 reference department, 1,500 volumes costing 750 junior department, 1,000 volumes costing 200. References Local newspaper, the Mitcham News and Mercury , 21 April 1933. coord 51.408437 0.162570 type landmark region GB MRT display title Category Public libraries in London Category Libraries in Merton ...   more details



  1. Pye Golden Guinea Records

    Unreferenced date December 2009 Notability Companies date January 2011 Pye Records formed Pye Golden Guinea Records in 1957 as a budget price album label, originally costing one guinea British coin guinea 1 1s 0d . It was closed in the seventies and eventually replaced by Marble Arch Records . See also List of record labels Category Defunct record labels of the United Kingdom UK record label stub ...   more details



  1. Caf� Paradiso

    stars to its name and never has had. ref name Where to eat without it costing an arm and a leg cite web url http www.independent.ie lifestyle where to eat without it costing an arm and a leg 1664507.html title Where to eat without it costing an arm and a leg date 2009 03 07 accessdate 2009 ... and all of them were in Dublin. ref name Where to eat without it costing an arm and a leg There were none in Cork. ref name Where to eat without it costing an arm and a leg References Reflist ...   more details



  1. General McLane School District

    refimprove date May 2009 General McLane School District is a school district located in Erie County, Pennsylvania Erie County , Pennsylvania , U.S.A. It comprises the townships of Franklin, McKean, and Washington the boroughs of McKean, Pennsylvania McKean and Edinboro, Pennsylvania Edinboro , are located in McKean Township, Erie County, Pennsylvania McKean and Washington Township, Erie County, Pennsylvania Washington townships, respectively. The district operates four schools General McLane High School , James W. Parker Middle School, and Edinboro and McKean Elementary schools. In 2007 the Pennsylvania Legislature commissioned a Costing Out Study to identify the cost of public education. General McLane School District was recognized as achieving high percentages of students scoring either advanced or proficient on PSSA math and reading tests and having relatively low per pupil expenditures. ref Augenblick, Palaich, and Associates, Inc. Costing Out the Resources Needed to Meet Pennsylvania s Public Education Goals. November 2007 ref General McLane School District was one of only 87 schools districts that were identified as high performing in student achievement of the Pennsylvania Academic Standards. Efficiency was gauged by administrative spending, number of teachers per pupil and maintenance operation spending per pupil. ref Augenblick, Palaich, and Associates, Inc. Costing Out the Resources Needed to Meet Pennsylvania s Public Education Goals. November 2007 ref Extracurriculars General McLane High School achieved particular notoriety on December 15, 2006, when its football team won the Pennsylvania Interscholastic Athletic Association PIAA Class AAA State championship even though being the state s smallest AAA school. On March 23, 2007, the Boys Varsity Basketball Team won the Class AAA State championship, making GM the first school in PIAA history to win state championships in football and basketball in the same academic year. References references Category Scho ...   more details



  1. Backflush accounting

    Multiple issues orphan February 2009 unreferenced June 2007 context October 2009 Backflush accounting is a product costing approach, used in a Just In Time business Just In Time JIT operating environment, in which costing is delayed until goods are finished. Standard costs are then flushed backward through the system to assign costs to products. The result is that detailed tracking of costs is eliminated. Journal entries to inventory accounts may be delayed until the time of product completion or even the time of sale, and standard costs are used to assign costs to units when journal entries are made, that is, to flush costs backward to the points at which inventories remain. It can be argued that backflush accounting simplifies costing since it ignores both labour variance accounting variances and work in progress. Backflush accounting is employed where the overall business cycle time is relatively short and inventory levels are low. BackFlush accounting is inappropriate when production process is long and this has been attributed as a major flaw in the design of the concept. Meaning of Back flushing Back flushing can be referred to as automatic goods issue. Systems will automatically post the goods issue when you confirm the operations. You have no need to make manual issue, thus reducing effort and costs. Back flushing is automatic accounting of material consumed for production, at the time of confirmation of the production, e.g. when a 4 wheeler automobile is rolled out from assembly line, 4 wheels and tires are deemed to be consumed and issued to production order automatically by way of back flushing by the system. The assembly line picks the material from Stores Assembly line and use. No physical issue and manual posting of goods issue by stores is made. Back flush is used for materials which are requires for the product and have a fixed relationship with the product. References reflist accounting stub Category Management accounting Category Enterprise resourc ...   more details



  1. ISO 15686

    life planning is currently being launched September 2008 . The life cycle costing standard and the additional Standardized method of life cycle costing for construction SMLCC provide an in depth guide to life cycle costing, an area of increasing importance. The British Standards Institution BSI explains that the UK building industry recognizes that life cycle costing LCC is necessary and important, but confusion exists about the best method to realise the economic and environmental benefits of such costing ... Service life planning Part 5, Whole life cycle costing ISO 15686 6 Buildings and constructed assets ...   more details



  1. Double Happiness (cigarette)

    Multiple issues orphan March 2010 refimprove July 2007 refimprove December 2006 wikify November 2010 Commented out because image was deleted Image double happiness.jpg thumb right A pack of Double Happiness cigarettes. Double Happiness is a common brand of cigarettes sold in China . It is owned by Konci G and D Management Group Inc, and is produced in multiple regional factories, including the Shanghai Cigarette Factory. The brand carries only a tiny health warning on the side of a 20 cigarette pack. ref http www.chinatoday.com.cn English e2005 e200502 p18.htm Nicotine Thrill ref Double Happiness is not the official brand name the actual name is Shuang Xi . Shanghai manufactured Shuang Xi cigarettes come in a red pack with white banners displaying the Chinese name Shuang Xi and the English name Double Happiness and is Shuang Xi s budget brand, typically costing 6RMB about EUR0.60 or US 1 whilst Shuang Xi Classic Original is a higher quality brand in an allover red pack costing around 12RMB about EUR1.20 or US 2 . Shuang Xi Classic Original doesn t use the name Double Happiness . Double Happiness is one of the few Chinese cigarette brands that is sold outside of China including Hong Kong and Macau and is commonly sold in airport duty free stores around the world. Notes div class references small references div DEFAULTSORT Double Happiness Cigarette Category Chinese cigarette brands Product stub ...   more details



  1. Allen (1913 Philadelphia automobile)

    The Allen was a short lived United States automobile manufactured in Philadelphia, Pennsylvania from 1913 to 1914. The early models featured a two cylinder engine, while later ones had a water cooled four cylinder version. These models also had a friction transmission and shaft drive , a convert 9 ft m sing on wheelbase, and a convert 3 ft 8 in m sing on track, costing 450. Confusingly, another American company also offered a car called the Allen 1913 Ohio automobile Allen , also in 1913. References G. Marshall Naul, Allen i , in G.N. Georgano, ed., The Complete Encyclopedia of Motorcars 1885 1968 New York E.P. Dutton and Co., 1974 , pp.36. Brass auto stub Category Brass Era vehicles Category Defunct motor vehicle manufacturers of the United States ...   more details



  1. HoDoMS

    HoDoMS Heads of Departments of Mathematical Sciences is a body that represents United Kingdom departments of Mathematics and Statistics in higher education by co ordinating senior members of these departments. The Committee of HoDoMS meets 3 times a year, in September, in January and at the annual Conference in April. In recent years it has been concerned with issues such as the Research Assessment Exercise , the Research Council s moving to full economic costing, the future of the MMath , and the replacement of chalkboard s by whiteboard s. External links http www.mis.coventry.ac.uk HODOMS Web site Category Education in the United Kingdom Category Mathematics education Category Science and technology in the United Kingdom UK org stub edu org stub math stub ...   more details



  1. Life Cycle Engineering

    Life Cycle Engineering LCE is an approach to assess the environmental impacts in conjunction with economic impacts under consideration of technical boundary conditions. Scope of the assessment is usually the whole life cycle of a product consisting of production, use phase and end of life. The environmental impact s are assessed according to the ecological life cycle assessment LCA . The economic impacts are assessed according to the Whole life cost life cycle costing LCC approach. Technical boundary conditions are taken into account providing some limitations on the model, thus verifying the technical feasibility. External links http www.lbpgabi.uni stuttgart.de english index e.html Department Life Cycle Engineering LBP University of Stuttgart http www.lbpgabi.uni stuttgart.de english loesungen lcalce e.html Life Cycle Engineering A Category Industrial ecology sustainability stub ...   more details




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