General cost for CNC machining and the associated energy cost are set in the context of making economic and environmental improvements. This creates an incentive for manufacturing companies to investigate the energy efficiency of manufacturing processes. The paper presents a costing model, based on machining experiments. The model is accompanied with an industry based case to estimate the cost ...

The aim of this paper is the evaluation overall performance of buyer-supplier relationships.In some situations the cost of inputs in a buyer-supplier chain are available, on the other hand, achieving a low cost position is necessary for most businesses. And, in a buyer-supplier chain wants to know how assign inputs with the least cost. This paper introduces cost efficiency with same and dierent...

In runtime enforcement of security policies, the classic requirements on monitors in order to enforce a security policy are soundness and transparency. However, there are many monitors that successfully pass this specification but they differ in complexity of both their implementation and the output they produce. In order to distinguish and compare these monitors we propose to associate cost wi...

This paper analyzes the efficiency of the Brazilian banking sector over the post-privatization period of 2000-2007. We employ a Bayesian stochastic frontier approach, which provides exact efficiency estimates and confidence intervals and thus, allows an accurate comparison across institutions and bank groups. The results suggest that large banks are the most cost and profit efficient, supportin...

Cost awareness and cost efficiency has always been major concerns to organizations from all industries but in the last few years its importance grew due to the global economic and financial crisis. Considering their small size and market exposure, Small and Medium Enterprises (SMEs) need cost awareness and efficiency more than ever. However, efficient and accurate costing methodologies are out ...

Recent years increase in organizations’ dependence on information technology has ushered in changing roles for IT departments and IT governance alike. Instead of being primarily focused on the continuous and cost efficient maintenance and support of existing resources, there is a need for a more balanced take on IT Governance which calls for an ambidextrous approach. This involves an increased ...