The main purpose of the present research is to use new costing methods in construction projects to reduce and control the amount of cost deviations and some limitations in the common methods of cost management in projects. In competitive or highly uncertain projects, it More
The main purpose of the present research is to use new costing methods in construction projects to reduce and control the amount of cost deviations and some limitations in the common methods of cost management in projects. In competitive or highly uncertain projects, it is not possible to control the momentum of the project's profit and loss, and, it is not possible to accurately identify the activities causing profit or loss and the extent of their impact on these results.After a literature review, a method developed to control the momentum of direct and overhead costs of the project during its progress. An interview was conducted with 26 financial managers in construction companies during 2 to 4 times using goal-oriented and bullet-proof methods from June 2016 to May 2017 with the aim of validating and modifying the method. According to a semi-structured interview analysis, the proposed method contributed to increasing the precision, certainty, traceability of overhead costs that is about 10 to 35 percent, and provided the integrity of the financial, technical and operational system. It also facilitates rooted deviations, and reduces costs by considering Activity-driven Competitive and strategic conditions. It's also limiting the target cost of working packs and causing an alarm on the completion of each department's budget and analyze its reasons, allowing for control of budget deviations. Also, according to Friedman test, there is a meaningful competitive ability compared to the conventional cost control method in the projects.
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This research examines the associations between cost system complexity, purposesof use, and cost system effectiveness. For this research we used descriptive kind ofmeasurement method. First, factor analysis identifies two underlying dimensions ofcost system purposes of More
This research examines the associations between cost system complexity, purposesof use, and cost system effectiveness. For this research we used descriptive kind ofmeasurement method. First, factor analysis identifies two underlying dimensions ofcost system purposes of use, which refers to the range (scope) of purposes for whichthe cost system is used, among nine widely used purposes; cost system usage forproduct planning and cost management purposes. Next, the effect of cost systemcomplexity and usage for product planning and cost management purposes on costsystem effectiveness, as proxied by the intensity of use of and level of satisfactionwith the cost system, was examined. The results indicate that at higher (lower) levelsof usage for product planning purposes, cost system complexity negatively(positively) affects cost system intensity of use, while at higher (lower) levels ofusage for cost management purposes, cost system complexity positively (negatively)affects cost system intensity of use and satisfaction.
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The purpose of this study is calculated the cost of the human science courses atIslamic Azad University, Aliabad Katoul branch.In this research used the activity based costing method. The financial datum weregathered from the branch documents and financial statements fo More
The purpose of this study is calculated the cost of the human science courses atIslamic Azad University, Aliabad Katoul branch.In this research used the activity based costing method. The financial datum weregathered from the branch documents and financial statements for educations year in2007-2008. In this study has been used grison method. The results of this researchdemonstrated that there is possibility recognition of cost driven activities andoverhead resources in terms of the direct and indirect overhead and allocation of thatbetween the human sciences courses in the branch.The bachelor of science cost in full time accounting course due to the studentsmore number was lower and the cost English language course due to thestudentslower number was higher.
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Reliable and efficient spectrum sensing plays an important role in cognitive radio networks. On the other hand, accurate and fast sensing of spectrum is the main function of a cognitive radio for cognitive users to avoid harmful interference in licensed users. However, More
Reliable and efficient spectrum sensing plays an important role in cognitive radio networks. On the other hand, accurate and fast sensing of spectrum is the main function of a cognitive radio for cognitive users to avoid harmful interference in licensed users. However, detection performance issues are often shadowing, fading and receiver uncertainty. To mitigate the impact of these issues, cooperative spectrum sensing as an effective method is presented to improve the detection performance with help of spatial diversity. Cooperative spectrum sensing leads to CR detection performance improvement. In order to execute the cooperative spectrum sensing among cognitive radio users, data fusion schemes are superior to that of decision fusion ones in terms of the detection performance but suffer from the disadvantage of huge traffic overhead when bandwidth constraint of communication channels is taken into account. The overhead contains additional sensing time, delay, energy and sensing actions dedicated to cooperative sequential sensing any also contains any performance degradation that is caused by cooperative sensing. The purpose of this paper is reviewing of the cooperative sensing techniques with sequential methods. The simulation results show that with reducing the number of examined samples, the sensing time and the energy will be reduced and as the result, the overhead will be reduced.
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