Target-based costing

Business Operating Model 7 1.62 Target Based Costing 1 0.23... 

In addition, both the FI target-based synthesis procedure and the multiperiod synthesis procedure suffer from the fact that they synthesize a HEN for a specified uncertainty range and cannot directly consider the trade-off between resilience and total HEN cost. At present, the best way of evaluating this trade-off with these methods is to synthesize HENs for several different sizes of the uncertainty range and then to compare the HENs. The downstream path method (combined with sensitivity tables) evaluates this trade-off much more easily and directly (subject to the quantitative limitations discussed above). 

Various advances in this area during the past decade have been recently reviewed, and highlights are summarized here. The layered LiM02 structure adopted by LiCo02 described in Section 3.6.3 (a-NaFe02 type, or 03 ), is a versatile intercalation host. Isostructural alternatives that target less costly materials were initially based on substitution of M = Co with ions (Ni, Mn, and... 

Contracts were rewritten to reflect the intended changes (CMA, 1995). Contractors were protected and their financial risk rednced to a large degree by the cost reimbursable provisions of the contract. The stockpile demilitarization site contracts are all cost reimbursable, so the contractor is entitled to recover actual costs that are reasonable and allowable, including overhead, incurred in performance of the contract. Target reimbursable costs are established on a monthly basis and these serve as a basis for the contractor s fee pools. The contracts also include a fixed base fee of 3 percent of the target cost. This covers contractors essential costs (such as cost of money), which the contractor gets re-... 

Legislation which prescribes the use of one technology is unlikely to offer an optimum integrated approach in all cases and inevitably, by limiting the operator s flexibility, it increases costs. The most cost effective legislation sets end targets based on cost-benefit analysis, but it does not prescribe the mechanism for industry to use to achieve the target. 

Turney, P. B. B., Activity-Based Costing a Tool for Manufacturing Excellence Target (1989). 

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