Cost system design and cost management in the Spanish public sector

Cost systems have been shown to have developed considerably in recent years andactivity-based costing (ABC) has been shown to be a contribution to cost management,particularly in service businesses. The public sector is composed to a very great extentof service functions, yet considerably less has been reported of the use of ABC tosupport cost management in this sector.In Spain, cost systems are essential for city councils as they are obliged to calculate thecost of the services subject to taxation (eg. waste collection, etc). City councils musthave a cost system in place to calculate the cost of services, as they are legally requirednot to profit , from these services.This paper examines the development of systems to support cost management in theSpanish Public Sector. Through semi-structured interviews with 28 subjects within oneCity Council it contains a case study of cost management. The paper contains extractsfrom interviews and a number of factors are identified which contribute to thesuccessful development of the cost management system.Following the case study a number of other City Councils were identified where activity-based techniques had either failed or stalled. Based on the factors identified inthe single case study a further enquiry is reported. The paper includes a summary usingstatistical analysis which draws attention to change management, funding and politicalincentives as factors which had an influence on system success or failure.

Profile, cost and pattern of prescriptions for polymedicated patients in Catalonia (Spain).

OBJECTIVES: Polypharmacy is one of the main management issues in public health policies because of its financial impact and the increasing number of people involved. The polymedicated population according to their demographic and therapeutic profile and the cost for the public healthcare system were characterised. DESIGN: Cross-sectional study. SETTING: Primary healthcare in Barcelona Health Region, Catalonia, Spain (5 105 551 inhabitants registered). PARTICIPANTS: All insured polymedicated patients. Polymedicated patients were those with a consumption of ≥16 drugs/month. MAIN OUTCOMES MEASURES: The study variables were related to age, gender and medication intake obtained from the 2008 census and records of prescriptions dispensed in pharmacies and charged to the public health system. RESULTS: There were 36 880 polymedicated patients (women: 64.2%; average age: 74.5±10.9 years). The total number of prescriptions billed in 2008 was 2 266 830 (2 272 920 total package units). The most polymedicated group (up to 40% of the total prescriptions) was patients between 75 and 84 years old. The average number of prescriptions billed monthly per patient was 32±2, with an average cost of 452.7±27.5. The total cost of those prescriptions corresponded to 2% of the drug expenditure in Catalonia. The groups N, C, A, R and M represented 71.4% of the total number of drug package units dispensed to polymedicated patients. Great variability was found between the medication profiles of men and women, and between age groups; greater discrepancies were found in paediatric patients (5-14 years) and the elderly (≥65 years). CONCLUSIONS: This study provides essential information to take steps towards rational drug use and a structured approach in the polymedicated population in primary healthcare.

Profile, cost and pattern of prescriptions for polymedicated patients in Catalonia, Spain

OBJECTIVES: Polypharmacy is one of the main management issues in public health policies because of its financial impact and the increasing number of people involved. The polymedicated population according to their demographic and therapeutic profile and the cost for the public healthcare system were characterised. DESIGN: Cross-sectional study. SETTING: Primary healthcare in Barcelona Health Region, Catalonia, Spain (5 105 551 inhabitants registered). PARTICIPANTS: All insured polymedicated patients. Polymedicated patients were those with a consumption of ≥16 drugs/month. MAIN OUTCOMES MEASURES: The study variables were related to age, gender and medication intake obtained from the 2008 census and records of prescriptions dispensed in pharmacies and charged to the public health system. RESULTS: There were 36 880 polymedicated patients (women: 64.2%; average age: 74.5±10.9 years). The total number of prescriptions billed in 2008 was 2 266 830 (2 272 920 total package units). The most polymedicated group (up to 40% of the total prescriptions) was patients between 75 and 84 years old. The average number of prescriptions billed monthly per patient was 32±2, with an average cost of 452.7±27.5. The total cost of those prescriptions corresponded to 2% of the drug expenditure in Catalonia. The groups N, C, A, R and M represented 71.4% of the total number of drug package units dispensed to polymedicated patients. Great variability was found between the medication profiles of men and women, and between age groups; greater discrepancies were found in paediatric patients (5-14 years) and the elderly (≥65 years). CONCLUSIONS: This study provides essential information to take steps towards rational drug use and a structured approach in the polymedicated population in primary healthcare.

Mètriques de productivitat de desenvolupament de programari per a la gestió de projectes

Aquest treball presenta com s'ha de dur a terme un procés d'estimació que permeti obtenir estimacions de qualitat i analitza els principals mètodes d'estimació de programari. Es tracta de mètodes que persegueixen l'obtenció de mesures objectives i fonamentades sobre el mesurament de programari i l'estimació de temps i costos d'un projecte.

La importancia del control de los costes de la no-calidad en la empresa

Una gran parte de las empresas de todo el mundo, y especialmente las PYMES occidentales, están perdiendo mucho dinero, y como consecuencia de ello gran parte de su competitividad potencial, debido a que los costes totales de calidad en que incurren, son inaceptablemente elevados. En la mayoría de los casos no existe modelo coherente alguno para gestionar dichos costes, y en otros, los modelos aplicados se utilizan de forma parcial, rutinaria y con escaso convencimiento. El resultado de ello, como cabría esperar, es obviamente decepcionante. Evidentemente hay también empresas, generalmente las de gran tamaño (líderes del mercado y multinacionales), conocedoras de la gran importancia que para la disminución de sus costes supone disponer de un sistema adecuado de gestión de los costes de calidad. Invierten sistemáticamente en ello, obteniendo resultados satisfactorios, tanto en sus cuentas de resultados como en el nivel de motivación de sus empleados. Éstos, conscientes del interés de la Dirección por mejorar la calidad de sus productos y servicios, se sienten de alguna manera partícipes de ese proyecto, entendiendo que, en definitiva, el éxito de la empresa es también el suyo propio. Hemos analizado las causas de esta situación, utilizando las experiencias plasmadas en numerosos estudios llevados a cabo por expertos internacionales. Una vez localizados, acotados y definidos los aspectos débiles de los procedimientos aplicados en la actualidad, hemos diseñado un par de nuevos modelos de gestión de los costes totales de calidad, que tienen la virtud de haber eliminado aquellas etapas que, en la práctica, se han mostrado ineficaces, e incorporando otras, que han resultado ser muy útiles en diversos campos de la gestión de la calidad. El primero de los modelos, el más simple, puede ser utilizado para gestionar presupuestos de costes de calidad sencillos, mientras que el segundo contempla la posibilidad de lograr una mayor exactitud en las cifras de las previsiones, al tiempo que introduce alguna situación de incertidumbre.

Effect of dripline flushing on subsurface drip irrigation systems

The velocity of dripline flushing in subsurface drip irrigation (SDI) systems affects system design, cost, management, performance, and longevity. A 30‐day field study was conducted at Kansas State University to analyze the effect of four targeted flushing velocities (0.23, 0.30, 0.46, and 0.61 m/s) for a fixed 15 min duration of flushing and three flushing frequencies (no flushing or flushing every 15 or 30 days) on SDI emitter discharge and sediments within the dripline and removed in the flushing water. At the end of the field experiment (371 h), the amount of solids carried away by the flushing water and retained in every lateral were determined as well as laboratory determination of emitter discharge for every single emitter within each dripline. Greater dripline flushing velocities, which also resulted in greater flushing volumes, tended to result in greater amounts of solids in the flushing water, but the differences were not always statistically significant. Neither the frequency of flushing nor the interaction of flushing frequency and velocity significantly affected the amount of solids in the flushing water. There was a greater concentration of solids in the beginning one‐third of the 90 m laterals, particularly for treatments with no flushing or with slower dripline flushing velocities. As flushing velocity and concurrently flushing volume increased, there was a tendency for greater solids removal and/or more equal distribution within the dripline. At the end of the field study, the average emitter discharge as measured in the laboratory for a total of 3970 emitters was 0.64 L/h. which was significantly less (approximately 2.5%) than the discharge for new and unused emitters. Only six emitters were nearly or fully clogged, with discharges between 0% and 5% of new and unused emitters. Flushing velocity and flushing frequency did not have consistent significant effects on emitter discharge, and those numerical differences that did exist were small (<3%). Emitter discharge was approximately 3% less for the distal ends of the driplines (last 20% of the dripline). Although not a specific factor in the study, the results of solids removals during flushing and solids retention within the different dripline sections suggest that duration of flushing may be a more cost‐effective management option than increasing the dripline flushing velocity through SDI system design. Finally, although microirrigation system components have been improved over the years, the need for flushing to remove solids and reduce clogging potential has not been eliminated

Conflicting claims problem associated with cost sharing of a network

A minimum cost spanning tree (mcst) problem analyzes the way to efficiently connect individuals to a source when they are located at different places. Once the efficient tree is obtained, the question on how allocating the total cost among the involved agents defines, in a natural way, a confliicting claims situation. For instance, we may consider the endowment as the total cost of the network, whereas for each individual her claim is the maximum amount she will be allocated, that is, her connection cost to the source. Obviously, we have a confliicting claims problem, so we can apply claims rules in order to obtain an allocation of the total cost. Nevertheless, the allocation obtained by using claims rules might not satisfy some appealing properties (in particular, it does not belong to the core of the associated cooperative game). We will define other natural claims problems that appear if we analyze the maximum and minimum amount that an individual should pay in order to support the minimum cost tree. Keywords: Minimum cost spanning tree problem, Claims problem, Core JEL classification: C71, D63, D71.

Productivity in southern European small firms: When and how work organization complements process innovation

The aim of this paper is to analyse the effects of human capital, advanced manufacturing technologies (AMT), and new work organizational practices on firm productivity, while taking into account the synergies existing between them. This study expands current knowledge in this area in two ways. First, in contrast with previous works, we focus on AMT and not ICT (information and communication technologies). Second, we use a unique employer-employee data set for small firms in a particular area of southern Europe (Catalonia, Spain). Using a small firm data set, allows us to analyse the particular case of small and medium enterprises, since we cannot assume they have the same characteristics as large firms. The results provide evidence in favor of the complementarity hypothesis between human capital, advanced manufacturing technologies, and new work organization practices, although we show that the complementarity effects depend on what type of work organization practices are used by a firm. For small and medium Catalan firms, the only set of work organization practices that improve the benefits of human capital and technology investment are those practices which are more quality oriented, such as quality circles, problem-solving groups or total quality management.

Autosuficiència energètica a la casa rural "Les Vinyes Grosses"

L’objectiu del present projecte és aconseguir l’autosuficiència energètica per a la casa rural “Les Vinyes Grosses”. Aquesta casa rural està situada a Sant Agustí de Lluçanès, comarca d’Osona. Es vol aconseguir fer una canvi de les instal·lacions que utilitzen energies no renovables a unes instal·lacions que funcionin amb energies renovables. Es pretén canviar la instal·lació de calefacció i aigua calenta que funciona amb gas-oil per una instal·lació que funcioni amb estella de pi roig que provingui de la mateixa finca. També es vol fer un canvi de la instal·lació elèctrica que funciona amb electricitat de la xarxa per una instal·lació elèctrica que utilitzi energia solar fotovoltàica. Per últim, es pretén que tota l’aigua consumida en la casa rural sigui aigua de la pluja en comptes d’utilitzar l’aigua de la xarxa. El cost total calculat per a realitzar aquests canvis d’instal·lacions és de 58.825 €, amb un temps d’amortització de 15,32 anys.

An approach to costs and energy consumption in private urban Spanish Mediterranean landscapes from a simplified model in sprinkle irrigation

The number of private gardens has increased in recent years, creating a more pleasant urban model, but not without having an environmental impact, including increased energy consumption, which is the focus of this study. The estimation of costs and energy consumption for the generic typology of private urban gardens is based on two simplifying assumptions: square geometry with surface areas from 25 to 500 m2 and hydraulic design with a single pipe. In total, eight sprinkler models have been considered, along with their possible working pressures, and 31 pumping units grouped into 5 series that adequately cover the range of required flow rates and pressures, resultin in 495 hydraulic designs repeated for two climatically different locations in the Spanish Mediterranean area (Girona and Elche). Mean total irrigation costs for the locality with lower water needs (Girona) and greater needs (Elche) were € 2,974 ha-¹ yr-¹ and € 3,383 ha-¹ yr-¹, respectively. Energy costs accounted for 11.4% of the total cost for the first location, and 23.0% for the second. While a suitable choice of the hydraulic elements of the setup is essential, as it may provide average energy savings of 77%, due to the low energy cost in relation to the cost of installation, the potential energy savings do not constitute a significant incentive for the irrigation system design. The low efficiency of the pumping units used in this type of garden is the biggest obstacle and constraint to achieving a high quality energy solution

The use of ISO 9001 quality standard in higher education institution libraries

[eng] ISO standard 9001 is one of a set of management tools that libraries have adopted in recent years. This article focuses on libraries in higher education institutions that have received ISO certification of their quality management systems (ISO standard 9001:2000). We examine their reasons for seeking certification and the advantages and difficulties they have encountered in applying this ISO standard. Finally, we consider the future prospects of ISO standard 9001 in university libraries.

L'ús de la norma de qualitat ISO 9001 a les biblioteques d'institucions d'educació superior

[eng] ISO standard 9001 is one of a set of management tools that libraries have adopted in recent years. This article focuses on libraries in higher education institutions that have received ISO certification of their quality management systems (ISO standard 9001:2000). We examine their reasons for seeking certification and the advantages and difficulties they have encountered in applying this ISO standard. Finally, we consider the future prospects of ISO standard 9001 in university libraries.

El sistema de gestió documental de la Universitat de Barcelona: una funció de suport a la creació de patrimoni intangible?.

Es descriu el Projecte del Sistema de Gestió Documental de la Universitat de Barcelona (PSGD UB) destacant-ne la funció de creació, gestió, preservació i difusió del capital intel·lectual de la institució, alhora que s¿introdueixen els conceptes de recurs tangible, tot referint-se al patrimoni documental, i de patrimoni intangible per definir el conjuntdels recursos i activitats associats al coneixement. Per dur a terme aquest projecte es marquen tres grans línies estratègiques: la implantació del Sistema de Gestió Documental, la valorització del patrimoni documental i el foment de les aliances i de les relacions institucionals.

Consolidando la calidad en las bibliotecas universitarias: evaluaciones, sellos, diplomas y certificaciones

La construcción efectiva del Espacio europeo de educación superior se ha convertido en un dinamizador de muchas actividades relacionadas con la calidad y la adopción de sistemas de garantía de la calidad en el seno de las universidades y, por ende de sus bibliotecas; es una decisión inaplazable. Un tercio de las bibliotecas universitarias españolas dispone de algún tipo de reconocimiento público de la calidad de su gestión. Se presentan las diversas vías que han seguido las bibliotecas universitarias para disponer de este reconocimiento: certificaciones, diplomas y sellos de calidad y se constata la existencia de una cierta tendencia a la multicertificación.

Evaluacion y calidad en las bibliotecas universitarias: experiencias españolas entre 1994-2006

Se describen los distintos hitos que han marcado la cultura y la implantación de la gestión de calidad total en el ámbito de las bibliotecas universitarias españolas durante la última década a través de la puesta en marcha de distintos planes de calidad: Plan Experimental para la Evaluación de la Calidad del Sistema Universitario; Proyectos Pilotos Europeos; Planes Nacionales de Evaluación de la Calidad de las Universidades; Evaluación de la Calidad de las Bibliotecas Universitarias Catalanas y Plan Andaluz de Calidad de las Universidades. Basados en el modelo de excelencia EFQM y en las normas ISO 9000, se abordan los sistemas de Certificación de Calidad así como la Planificación Estratégica y otros instrumentos de gestión y mejora. Para el futuro se apuesta por sistemas de aseguramiento de la calidad que tengan como referencia tanto el nuevo paradigma pedagógico, centrado en los procesos de aprendizaje del estudiante, como el principio de disponibilidad de la biblioteca, basado en la mejora continua de la calidad de servicio que los usuarios reciben y perciben.