67 resultados para cost accounting system
em Repositório Institucional UNESP - Universidade Estadual Paulista "Julio de Mesquita Filho"
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Starting from the deregulated process of the Electric Sector, there was the need to attribute responsibilities to several agents and to elaborate appropriate forms of remuneration of the services rendered by the same. One of the services of great importance within this new electric sector is the Ancillary Services. Among the various types of Ancillary Services, Spinning Reserve is a service necessary for maintaining the integrity of the transmission system from either generation interruptions or load variations. This paper uses the application of the Economic Dispatch theory with the objective of quantifies the availability of Spinning Reserve supply in hydroelectric plants. The proposed methodology utilizes the generating units as well as their efficiencies so as to attend the total demand with the minimum water discharge. The proposed methodology was tested through the data provided by the Água Vermelha Hydroelectric Power Plant. These tests permitted the opportunity cost valuation to the Spinning Reserve supply in hydroelectric plants. © 2005 IEEE.
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This paper considers the congestion effects on emission and consumers' allocated cost. In order to consider some environmental and operational effects of congestion, an environmental constrained active-reactive optimal power flow (AROPF) considering capability curve is presented. On outage conditions, the total cost of the system will increase. On the other hand in power systems, the operating cost and system emission have conflicted objectives, then it may be concluded that the outage in the system may lead to a total emission decrease. In this paper the famous Aumann-Shapley method is used as a pricing methodology. Two case studies such as 14-bus and US-bus IEEE test systems are conducted. Results demonstrate that, although the line outage in power systems leads to increase the total cost, the amount of emission depending on the place where the outage occurs can be more than, less than or equal to the normal conditions' emission. Also results show that although from power sellers' standpoint the well-known Aumann-Shapley method is a precise pricing method to cover the incurred cost with an acceptable error that can show the real effect of congestion on consumers' cost, from consumers' standpoint it is not a good method for cost allocation, because some consumers will face with an increase in cost and the others will face with a decrease on their cost.
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The application process of fluid fertilizers through variable rates implemented by classical techniques with feedback and conventional equipments can be inefficient or unstable. This paper proposes an open-loop control system based on artificial neural network of the type multilayer perceptron for the identification and control of the fertilizer flow rate. The network training is made by the algorithm of Levenberg-Marquardt with training data obtained from measurements. Preliminary results indicate a fast, stable and low cost control system for precision fanning. Copyright (C) 2000 IFAC.
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Este trabalho tem como objetivo apresentar como o método ABC - activity based costing foi implantado para realizar o custeio da logística interna da empresa química BASF SA., situada na cidade de Guaratinguetá - SP. Apresentam-se: a descrição do processo de mudança do método de custeio tradicional para o método ABC, as dificuldades encontradas e como foram ultrapassadas, bem como as vantagens constatadas pela empresa. O departamento de logística da empresa funciona como um prestador de serviços, atendendo a todos os processos produtivos das divisões (unidades de negócio) existentes na planta de Guaratinguetá, no que concerne à armazenagem e ao fornecimento de matérias-primas, além de atuar na retirada e na armazenagem de produto acabado. Como principais resultados, obteve-se uma distribuição de custos mais justa entre as divisões da planta, identificação de oportunidades de melhoria nos processos logísticos, identificação de processo e atividades que não agregavam valor aos produtos, entre outros. Finalmente, o processo de implantação e os resultados foram muito bem avaliados pelos gestores, o que foi decisivo para a adoção do método ABC como sistema gerencial de custos logísticos da empresa.
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A non-linear model is presented which optimizes the lay-out, as well as the design and management of trickle irrigation systems, to achieve maximum net benefit. The model consists of an objective function that maximizes profit at the farm level, subject to appropriate geometric and hydraulic constraints. It can be applied to rectangular shaped fields, with uniform or zero slope. The software used is the Gams-Minos package. The basic inputs are the crop-water-production function, the cost function and cost of system components, and design variables. The main outputs are the annual net benefit and pipe diameters and lengths. To illustrate the capability of the model, a sensitivity analysis of the annual net benefit for a citrus field is evaluated with respect to irrigated area, ground slope, micro-sprinkler discharge and shape of the field. The sensitivity analysis suggests that the greatest benefit is obtained with the smallest microsprinkler discharge, the greatest area, a square field and zero ground slope. The costs of the investment and energy are the components of the objective function that had the greatest effect in the 120 situations evaluated. (C) 1996 Academic Press Limited
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In this work, the planning of secondary distribution circuits is approached as a mixed integer nonlinear programming problem (MINLP). In order to solve this problem, a dedicated evolutionary algorithm (EA) is proposed. This algorithm uses a codification scheme, genetic operators, and control parameters, projected and managed to consider the specific characteristics of the secondary network planning. The codification scheme maps the possible solutions that satisfy the requirements in order to obtain an effective and low-cost projected system-the conductors' adequate dimensioning, load balancing among phases, and the transformer placed at the center of the secondary system loads. An effective algorithm for three-phase power flow is used as an auxiliary methodology of the EA for the calculation of the fitness function proposed for solutions of each topology. Results for two secondary distribution circuits are presented, whereas one presents radial topology and the other a weakly meshed topology. © 2005 IEEE.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Pós-graduação em Engenharia Elétrica - FEIS
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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This paper presents the prototype of a low-cost terrestrial mobile mapping system (MMS) composed of a van, two digital video cameras, two GPS receivers, a notebook computer, and a sound frame synchronisation system. The imaging sensors are mounted as a stereo video camera on top of the vehicle together with the GPS antennae. The GPS receivers and the notebook computer are configured to record data referred to the vehicle position at a planned time interval. This position is subsequently transferred to the road images. This set of equipment and methods provide the opportunity to merge distinct techniques to make topographic maps and also to build georeferenced road image databases. Both vector maps and raster image databases, when integrated appropriately, can give spatial researchers and engineers a new technique whose application may realise better planning and analysis related to the road environment. The experimental results proved that the MMS developed at the São Paulo State University is an effective approach to inspecting road pavements, to map road marks and traffic signs, electric power poles, telephone booths, drain pipes, and many other applications important to people's safety and welfare. A small number of wad images have already been captured by the prototype as a consequence of its application in distinct projects. An efficient organisation of those images and the prompt access to them justify the need for building a georeferenced image database. By expanding it, both at the hardware and software levels, it is possible for engineers to analyse the entire road environment on their office computers.
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The aim of this paper is to present the current development status of a low cost system for surface reconstruction with structured light. The acquisition system is composed of a single off-the-shelf digital camera and a pattern projector. A pattern codification strategy was developed to allow the pattern recognition automatically and a calibration methodology ensures the determination of the direction vector of each pattern. The experiments indicated that an accuracy of 0.5mm in depth could be achieved for typical applications.
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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O Brasil ocupa as posições de maior produtor e exportador mundial de carne bovina, com a região Centro-Oeste respondendo por 35% do abate nacional, em 2010. Entretanto, faz-se necessário valorizar o planejamento, o controle e a gestão empresarial nas propriedades produtoras, visando ao lucro na atividade. O presente estudo objetivou analisar e avaliar a viabilidade econômica da produção de bovinos de corte, em Camapuã (MS), a fim de identificar os itens relevantes aos custos da atividade. Como direcionador dos custos variáveis, no custo operacional efetivo, o suplemento mineral fornecido aos animais e a mão de obra mostraram-se relevantes para a gestão do sistema de produção, representando, aproximadamente, 71% dos custos. Com base nos resultados apresentados, pôde-se concluir que a propriedade apresenta boa lucratividade (superior a 20%). Verificou-se, ainda, com base no fluxo de caixa, taxa interna de retorno de 13,13% e capital inicial investido retornando em, aproximadamente, 7 anos, com resultados atrativos para o investimento, neste segmento agropecuário. O estudo proporcionou um parâmetro de custo para o produtor pecuarista, podendo contribuir para um melhor planejamento de atividades, em que, apesar dos altos investimentos iniciais, possivelmente, poderá reduzir seus custos, com o manejo racional no sistema produtivo, o que seria mais atrativo para o mercado, tornando mais viáveis as suas atividades de produção e comercialização do produto.