In implementing an activity-based costing (ABC) system the selection of cost drivers is a major issue since accuracy must be traded off against the complexity of the ABCsystem. On the one hand, a high accuracy in allocating overhead costs often requires a high number of cost drivers. On the other hand, a small number of cost drivers is desirable to achieve acceptable information cost and to mak...

Based on case studies of several firms, accounting researchers have argued that traditional costing systems constructed using volume-related drivers understate the true costs of variety and other non-volume drivers. As a result, managers do not have appropriate information to make optimal tradeoffs between the costs and benefits of such strategic cost drivers. This supposed distortion in optima...

background and aims: whole body vibration (wbv) transmitted to drivers is one of the main reasons for several different symptoms such as musculoskeletal disorders. one of the recommendations to decrease the effects of whole body vibration is using a device that acts as an isolator. in this study, we used an air cushion as a device to decrease wbv. we measured whole body vibration transmitted to...

conclusions the seatbelt wearing rate among the study participants was much lower than the 90% rate reported among iranian drivers in 2010. mandating seatbelt use, as in most countries, will be more effective if a combination of factors such as changes in vehicle design, road safety, and driver and passenger behavior are taken into account. background seatbelts are a relatively low-cost safety ...

INTRODUCTION Speeding is a significant issue for the young drivers of NSW. Despite 17–25 year-old drivers only representing 15% of licence holders during 2007, approximately 40% of all speeding controllers were identified as young drivers [1]. Young male drivers were particularly over-represented, being involved in approximately 25% of all speed-related crashes resulting in casualties; the equi...

In this article, we are presenting a model for optimizing the selection of cost drivers in activity-based costing such that the optimal set of cost drivers will minimize the sum of the absolute product unit price deviations and will keep the budget under the intended amount utilizing a quasi-Knapsack structure. Comparative analysis from two benchmark problems showed the effectiveness of the pro...

OBJECTIVE The risk of motor-vehicle collisions increases as driving-related functional abilities decline. These declines can accompany normal or pathological aging and can be identified through driving-related functional screening exams upon license renewal. The objective of this cost-benefit analysis was to determine the utility of four functional screening procedures used to identify drivers ...

The software development process is described in terms of cost or effort via cost drivers. Some scenarios are inadequately addressed because the available elements to describe them become inappropriate. Those scenarios comprise a great amount of effort at the conception stage and at managing perspectives and relationships. This work explores several aspects not considered as cost drivers that c...